1. Matrix Schemas for COREP & FINREP Templates VIII CEBS-XBRL Workshop Amsterdam, 6-7 November 2007 Michele Romanelli Banca dItalia

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

3. VIII CEBS-XBRL Workshop Amsterdam, 6-7 November, 2007 3 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. 1 – Multidimensional templates: the gap Undestanding dimensional taxonomies

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

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

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

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

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

9. VIII CEBS-XBRL Workshop Amsterdam, 6-7 November, 2007 9 The Matrix schema for the CR-SA template 2 – Matrix Schema Following Column: Dimensions used in the template 1 st Column: Primary items 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

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

11. VIII CEBS-XBRL Workshop Amsterdam, 6-7 November, 2007 11 3 – Conclusions 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.

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