Content

• Financial reporting services – Solution overview

• Service description• XBRL reporting

• AIFM reporting

• Summary and benefits

Digia Financial Reporting Services

• European authorities and FI (Finansinspektionen) has mandated new reporting formats• Financial reporting to EBA (European Banking Authority)

• Taxonomies of COREP, FINREP and AE must be reported to FI in XBRL format as of reference reporting date

2015-06-30

• Financial reporting to EIOPA (European Insurance and Occupational Pension Authority)

• Solvency 2 must be reported to FI in XBRL format as of reference reporting date 2016-01-01

• AIFMD reporting to ESMA (European Securities & Markets Authority)

• Alternative Investment Funds (AIFM/AIF) must be reported in XML format as of reference reporting date

2014-11-01

• Digia provides Financial Reporting services for conversion, validation and support for

required authority reports

XBRL –reporting process

Financial reporting service for XBRL -COREP/FINREP/AE/FP

• Digia Financial Reporting platform converts data from Excel to XBRL instance files

• Excel templates are based on EBAs base templates and enriched for computer-based

conversion and validation

• Conversion service is provided via Digia web-portal - No installations are required

• Final validation of data according to valid taxonomy rules before submitting final file to FI

• Digia provides continuous service maintaining latest taxonomy versions and new report

requirements

• Local helpdesk support by phone/email working days: 08.00 – 17.00

• Digia hosts a User Group forum

• Digia is a member of XBRL Sweden organisation

1. Select report template

• Log in to the Digia reporting platform

• Select template for required report type and download for working on local desktop

2. Update report template• Update downloaded Excel template

• Add values in the data sheets

• If needed, add formulas, colors, hide unnecessary fields etc.

• Do not change the table (add or delete rows/columns/sheets)

• Add required base information in the first sheet

• Save the excel-file on local desktop (Choose file name of own preference)

Add values, formulas, colors etc.

3. Submit report

• Reporting year

• Reporting period (Quarter/Month)

• Report level

(Individual/Consolidated)

• Report type

• Enter ”Entity Number”

• Select updated Excel-file to be submitted

• Press Upload

• Conversion and Validation starts

4. Completion

If validation fails, the reason is shown (sheet, row, column in Excel)

Report status can be found in the ”overview” sheet

Ok – download ready report in XBRL-format (Zip-format for uploading to FI)Failed – locate error, correct and submit againView report – XBRL views of report content

Supported XBRL reports – CRR/CRD IV

• COREP• Own funds (Kapitalbaskrav, inkluderande ”bruttosoliditet”)

• Liquidity coverage (Likviditetstäckning)

• Stable funding (Stabil finansiering)

• Large exposures (Stora exponeringar)

• Additional Liquidity Monitoring Metrics (Övervakningsmått för likviditetsrapportering)

• AE• Asset encumbrance (Intecknade tillgångar)

• FINREP• Financial reporting (Finansiell information)

• FP• Funding plans (Finansieringsplaner)

Supported XBRL reports – Solvency 2• Annual Reporting Solo

• Quarterly Reporting Solo

• Day 1 Reporting Solo

• Annual Reporting Group

• Quarterly Reporting Group

• Day 1 Reporting Group

• Annual Reporting Third country branches

• Quarterly Reporting Third country branches

• Day 1 Reporting Third country branches

• Annual Financial stability Reporting Solo

• Quarterly Financial stability Reporting Solo

• Annual Financial stability Reporting Group

• Quarterly Financial stability Reporting Group

• FS 3CB Individual Annual

• FS 3CB Individual Quarterly

• Annual ECB Reporting Solo

• Quarterly ECB Reporting Solo

• Annual ECB Reporting Third country branches

• Quarterly ECB Reporting Third country branches

Solution summary

1. Download the report template from the web

2. Add needed figures (reporting)

3. Submit the report (conversion and validation)

4. Uploadconverted file to FI

AIFM reporting process

1. Log in to service platform

• Log into Digia’s reporting service platform

• Open an AIFM or AIFMD report, and edit the figures in the interface

Save changes and lock or unlockto prevent/allow others to modify

2. Save changes and download XML-file

3. Completion• Tick the Done box and use the same template for next time

• Report the downloaded file to FI

• Reuse of static data from previous report