Diapositiva 1

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The problem

• Some banking groups include insurance and other
  non-financial entities
• FINREP templates do not include possibility to
  register these activities
• Some countries are willing to extend some FINREP
  templates at their extensions

• The FINREP network has established a set of
  guidelines (answer to the question 1/2007)

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Proposed solution

• Additional set of taxonomy files including a new
  dimension Activity
• Default dimension value IFRS Scope
• No changes on core FINREP taxonomy files
• No links between primary items and the new
  dimension (no template files)
• Countries should define this link at their
  extension

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Extensions
Additions
FINREP (core)
Primary items
Core dimensions
Activity Dimension
Template files
Extension
Template Extension files
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Advantages

• No impact on extension taxonomies
• Elements reused
• Reduction of reporting burden for credit
  institutions

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