Finrep Rev 2 XBRL Taxonomy XIV Eurofiling Workshop

Finrep Rev 2 XBRL Taxonomy XIV Eurofiling Workshop 30 th-31 st March 2011 EBA HQ, Tower 42, London, UK

FINREPrev 2 status • • • draft version proposed in Dec 2009 (DPM and taxonomy) changes in 2010: – DPM notation: • stress shifted from dimensions to domains • „table-table”: – 1 st version: defined for a cell or sets of cells – 2 nd version: defined for each cell separately – 3 rd version: not needed (Excel Add. In and rendering coordinates) – taxonomy architecture (TBD later) – business users revision: • proposal for changes by BDE and review by FINREP O. N. : reduction in number of domains and dimensions) • incorporation of feedback in the DPM and suggested modifications (acceptance pending) plan: – availability of new templates: June 2011 (public consultations); 2011/2012 final version of templates effective Q 1 2013; IFRS 9 taken into account (incorporation subject to decisions of IASB and EU Commission); further changes expected in the future as a result of modifications of IFRSs – DPM work starts in June 2011 – testing taxonomy available in Autumn 2011, final at the end of Q 1 2012 03/10/2020 FINREP Rev 2 XBRL Taxonomy 2

Proposal for changes [1] • • • AL – incorporate allowance into amounts (AT) breakdown CC – three new items in classes of comprehensive income – possible merge with „main” categories (overlapping members; one breakdown for „classes”) CG – possible merge with „main” categories (overlapping members; one breakdown for „classes”) GA – use explicit country codes (e. g. what is „Domestic”, what is „Other than domestic in EMU” – if domestic is EMU, …) IM – move past due periods to time intervals (see testing sample) MA – split into market (OTC, organized) and incorporate instruments into „main” categories (options and other under derivatives) 03/10/2020 FINREP Rev 2 XBRL Taxonomy 3

Proposal for changes [2] • • • MC – a number of changes resulting from intermediate totals (subtotals) – incorporation of other domains (CC, CG, …) MC & PL – solution for „Cash equivalents” • cash and other instruments in MC • cash and cash equivalents portfolio in PL – solution for „Other than held for sale portfolio outside IAS 39” • tangible and intangible classes in MC • measurement/valuation in PL – hybrid contracts move from PL to MC RT – incorporate instruments into „main” categories (CDS, CSO, TRS) under derivatives 03/10/2020 FINREP Rev 2 XBRL Taxonomy 4

Testing materials • set of 11 templates (FINREP/BSI-MIR use cases) • including IFRS 9 • Data Points Model – base items, dimensions, domains and general subdomains – hypercubes (complete scope/template specific) including hypercube related subdomains • taxonomy testing: – folders structure for versioning – complete scope hypercubes – template specific hypercubes – tables linkbase – formula linkbase 03/10/2020 FINREP Rev 2 XBRL Taxonomy 5

Architecture: Layers Overview and principles Conceptual level (Dictionary) (coherent with definitions in legal format) Functinal relationships layer (stability of mapping to/from taxonomy) National extension Presentation relatinships layer (flexible views) • aim: coherency, stability, flexibility (+ simplicity and efficiency) • aspects: implementation and maintanance (both at filer and supervisor sides) 03/10/2020 FINREP Rev 2 XBRL Taxonomy 6

Architecture: Layers Building blocks Relationship layer Conceptual layer Eurofiling lavel Definition of base (primary) items, dimension items, domains and their members as well as subdomains (and their application for certain dimensions). Defintions of common items for all information requirements within a framework Definitions of items specific for certain information requirements, e. g. applicable for FINREP/COREP/ECB Statistics of BSI and MIR/Other Functional relationships Specific for certain information requirements but template independent universe of possible data points supporting mapping from and to external sources (complete scope hypercubes ) Presentational relationships (views) Structuring and presenting of data according to current requirements (rendering information, template specific hypercubes, validations). National extensions level Extension of definitions and modification of functional relationships (extensions) and national extension views. 03/10/2020 FINREP Rev 2 XBRL Taxonomy 7

Architecture: Layers Application in linkbases Dictionary Concepts declarations, labels and references 03/10/2020 Functional relations Complete model of information requirements FINREP Rev 2 XBRL Taxonomy Presentation relations Current information requirements in views 8

Architecture: Layers Content of taxonomy files File type Common dictionary Specific (for certain information requirements) dictionary Functional relationships schema primary items, dimension items, domain members hypercube items label and generic label linkbase general application labels for items, dimension (ELR) specific labels, labels for ELRs application specific labels for items, dimension (ELR) specific labels, labels for ELRs labels for data points, labels for ELRs labels for rendering coordinates, labels for ELRs reference and generic reference linkbase general application references for items, dimension (ELR) specific references, references for ELRs references for data points, references for ELRs references for rendering coordinates, references for ELRs definition linkbase structure/hierarchy of primary items and subdomains; application of subdomains for certain dimensions (target. Role + new ELRs) complete scope hypercubes (primary items in dimensional breakdowns) table specific hypercubes and exclusions tables linkbase formula linkbase 03/10/2020 Presentational relationships (views) view of each template cross application (information requirements) rules FINREP Rev 2 XBRL Taxonomy cross template and template by template rules 9

Folders structure base com dim {date} d main {date) d{domain} base dim eu-eurofiling {ecb/eba/. . } d d{domain} cs {fin/sta/cor} technical (e. g. custom gen link) 03/10/2020 {date legislation publication} common definitions {date – taxonomy publication} specific definitions FINREP Rev 2 XBRL Taxonomy {code/t#} functional relations presentational relations 10

Files and folders: Relations /main/ /{yyyy-mm-dd}/ /eu-eurofiling/ /com/ /{sir}/ /base/ combase. xsd combase-lab{ZZ}. xml combase-ref. xml combase-def. xml /dim/ comdim. xsd comdim-lab{ZZ}. xml comdim-ref. xml comdim-def. xml /base/ {sir}base. xsd {sir}base-lab{ZZ}. xml {sir}base-ref. xml {sir}base-def. xml /dim/ {sir}dim. xsd {sir}dim-lab{ZZ}. xsd {sir}dim-ref. xsd {sir}dim-def. xsd {sir}cs-lab{ZZ}. xml {sir}cs-ref. xml {sir}cs-def. xml {sir-sir}cs-frm. xml comd{XX}. xsd comd{XX}-lab{ZZ}. xml comd{XX}-ref. xml coms{XX}-def. xml /d{XX}/ {sir}d{XX}. xsd {sir}d{XX}-lab{ZZ}. xml {sir}d{XX}-ref. xml {sir}s{XX}-def. xml /d/ /cs/ 03/10/2020 /{yyyy-mm-dd}/ /{sir}/ /{code/t#}/ {code/t#}. xsd {code/t#}-lab{ZZ}. xml {code/t#}-ref. xml {code/t#}-rend. xml {code/t#}-def. xml {code/t#}-frm. xml FINREP Rev 2 XBRL Taxonomy {entry-point}. xsd {code-t#}-frm. xml {code-t#}-lab{ZZ}. xml 11

Naming convention Principles • • General – Names of files and prefixes should be short, represented by code (mnemonic) File names – File names should be terse and coded according to the architectural diagram to facilitate performance during processing of taxonomies and instances Namespaces – Namespaces should adhere to the general architecture allowing separation of common primaries, dimensions and domains QName: – critical for mapping to XBRL – applied in XBRL Formulas, Eurofiling Rendering, etc (instead of XLink + XPointer href). – stable and independent from potential taxonomy changes – include instead of import for referencing common definitions from specific (FINREP/COREP/BSI-MIR/…) definitions 03/10/2020 FINREP Rev 2 XBRL Taxonomy 12

Naming convention: Namespaces and prefixes Schemas Prefix Namespace Primary items base http: //www. eurofiling. info/base Dimension items dim http: //www. eurofiling. info/dim Domains d{domain} http: //www. eurofiling. info/d/{domain} Templates t{#} ci http: //www. eurofiling. info/{fin/. . . }/t{#} http: //www. eurofiling. info/{cor/. . . }/ci Complete scope hypercubes {fin/sta}cs http: //www. eurofiling. info/{com/eba/ebc/. . . }/cs Applies to files Applies to Common, COREP, FINREP, Statistics and future modules no date (only on official location and processing instruction inside of each file <? . . . ? >): <? official. URI http: //www. eurofiling. info/eu/fr/xbrl/2010 -01 -27/sta/d/d. TR/stad. TR. xsd? > 03/10/2020 FINREP Rev 2 XBRL Taxonomy 13

Naming convention: primary items • • single character to represent concept’s characters or data type: – m: monetary item type – i: integer item type – d: date item type – s: string item type – c: decimal item type – p: percent item type – n: pure item type – a: abstract concepts used for grouping (string, duration) single character to represent the period type (doesn’t apply to abstract items) – i: instant – d: duration sequential number (starting from 1) making a concept unique two representations of a single concept – instance and duration: same sequential number 03/10/2020 FINREP Rev 2 XBRL Taxonomy 14

Naming convention: Domain members and dimension items • • domain: unique two letters abbreviation/code (e. g. ga, ti, cu, …) explicit domain member, either (unique within a domain): – first character: x + sequential number (starting from 0/1) – standard codes (e. g. ISO) or abbreviations: • currencies: eur, pln, usd, … • geographical and political areas: pl, de, fr, gb, emu, oecd, … (but e. g. x 14 for „Other than EMU”) • time intervals: le 1 y, gt 90 d_le 180 d, (but e. g. x 5 for „Overnight”) typed domain member: regular naming convention (e. g. „code”) dimension: unique two letters abbreviation/code (e. g. OM, RM, CR, CS, …) 03/10/2020 FINREP Rev 2 XBRL Taxonomy 15

Naming convention: Examples prefix: local. Name base: mi 9 base: md 9 base: pd 10 base: sd 15 base: dd 18 ma: x 1 ga: pl li: gt 90 d_le 180 d cd: code 03/10/2020 Description monetary item, instant period type (eg. „Assets”) monetary item, duration period type (eg. „Changes in assets”) percent item, duration period type (eg. „Voting rights”) string item, duration period type (e. g. „Entity name”) date item, duration period type (e. g. „Entry/removal date”) member of „Market” domain (e. g. „OTC”) member of „Geographical and political areas” domain: „Poland” member of „Time interval” domain: „> 90 days and ≤ 180 days” typed domain: code FINREP Rev 2 XBRL Taxonomy 16

Eurofiling tables linkbase Characteristics • • • historically: evolution from presentation based rendering (enhanced presentation linkbase) of the Bank of Spain in use: BSI-MIR taxonomies in the Bank of Spain – automatic generation of forms (web-based) for reports’ submission – rendering of reports sent application: quantitative (mainly) tabular data based on generic link (specific resources, arcs and arcroles) handles well data points modeling approach some initial templates may require „normalization” 03/10/2020 FINREP Rev 2 XBRL Taxonomy 17

Eurofiling tables linkbase Principle of operation • split: templates (file level), tables within a template or sections of tables (ELR level) axis: – y: coordinates representing headers of row – x: coordinates representing headers of columns – z: coordinates representing implicit information (e. g. from title of a table), drop-down list above the table (e. g. CR-IRB), etc hierarchical structure of headers – nesting, abstracts, … • • generic label and reference linkbases to store coordinates titles and references inheriting information from higher lever coordinates • • 03/10/2020 FINREP Rev 2 XBRL Taxonomy 18

Eurofiling tables linkbase - Example Basic concept: Assets Location of activity: Spain Amount type: Outstanding Eurofiling rendering Z-axis Counterparty residence Instrument original currency X-axis Category of assets Counterparty sector Original maturity Y-axis 03/10/2020 FINREP Rev 2 XBRL Taxonomy 19

• Eurofiling tables linkbase Schema gen: link rend: table rend: axis. Arc @arcrole="table-axis" @axis. Type="z. Axis"/"x. Axis"/"y. Axis" • rend: axis. Coord … http: //www. eurofiling. info/eu/fr/xbrl/2010/rendering. xsd – resources: • table • axis. Coord (@abstract) – primary. Item (@name) – time. Reference (@instant, @offset) – explicit. Dim. Coord (@dimension, @value) – typed. Dim. Coord (@dimension, @value) – arcs: • axis. Arc (@axis. Type) – arcroles: • table-axis • axis-member + Generic Link, Generic Labels. Generic References gen: arc @arcrole="axis-member" rend: axis. Coord @abstract={boolean} rend: pimary. Item @name={QName} rend: time. Reference @instant="end"/"start" @offset={integer} rend: explicit. Dim. Coord @dimension={QName} @value ={QName} rend: typed. Dim. Coord @dimension={QName} @value="any"/"null" gen: arc @arcrole="axis-member" 03/10/2020 gen: arc @arcrole="element-label" label: label FINREP Rev 2 XBRL Taxonomy 20

Definition and revision of taxonomy – Excel Add. In 03/10/2020 FINREP Rev 2 XBRL Taxonomy 21