Matrix Schemas for COREP FINREP Templates VIII CEBSXBRL

Matrix Schemas for COREP & FINREP Templates VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November 2007 Michele Romanelli Banca d’Italia

Agenda 1) Multidimensional templates: the gap between requirements and taxonomies 2) The matrix schema 3) Conclusions VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 2

1 – Multidimensional templates: the gap Undestanding dimensional taxonomies A communication gap between business users, in charge of expressing reporting requirements, and technical experts, in charge of developing XBRL taxonomies, has been identified as a crucial problem on COREP and FINREP projects. VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 3

1 – Multidimensional templates: the gap What business users ask for VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 4

1 – Multidimensional templates: the gap What technical people see inside templates VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 5

1 – Multidimensional templates: the gap What technical people deliver VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 6

1 – Multidimensional templates: the gap What technical people say they’ve done VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 7

1 – Multidimensional templates: the gap The question to be answered what business people ask for How to guarantee consistency among requirements, taxonomy and documentation ? what technical people deliver what technical people say they’ve done VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 8

2 – Matrix Schema The Matrix schema for the CR-SA template 1 st Column: Primary items Following Column: Dimensions used in the template Each row describe the breakdown structure of a primary item Each cell contains a code that stands for the list of members allowed for the dimension in the primary item. A sheet for each section technical people identified on the template VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 9

2 – Matrix Schema The exposure type domain and its sub-domains VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 10

3 – Conclusions XBRL-ON expects matrix schemas would: improve communication between business people and technical people; reduce the taxonomy debugging burden; facilitate the understanding of COREP/FINREP taxonomies by supervised entities. Matrix schemas are: automatically generated from taxonomies through a reverse engineering process; available on the COREP/FINREP website as an additional zip file. VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 11

Time for questions Michele Romanelli Banca d’Italia Credit and Financial Statistics Department Largo Guido Carli, 1 00044 Frascati (ROMA) tel. : +39 06 4792 6218 e-mail: michele. romanelli@bancaditalia. it VIII CEBS-XBRL Workshop Amsterdam, 6 -7 November, 2007 12