Signature of the transmission protocol for consolidated IFRS Schedule A with XBRL protocol

rue du Congrès 12-14 | 1000 Brussels t +32 2 220 53 42 | f +32 2 220 54 93 | www.cbfa.be Prudential Policy Brussels, 14 October 2005 Communication to Belgian credit institutions

Madam,
Sir,

We refer to our circular PPB 2005/3 of 30 March 2005 on the introduction of a new Schedule A for the reporting of financial statements in accordance with IFRS. We have the honour to confirm to you that the transmission protocol for credit institutions has been signed with the Belgian Bankers' Association and the Belgian Society of Stockbrokers.

This protocol sets out the terms and conditions under which credit institutions required to transmit consolidated periodic statements must transmit the new consolidated IFRS banking Schedule A. There are no modifications at this stage for reporting on a territorial and individual basis.

As we had announced, credit institutions will be required to use XBRL technology for the transmission of the new consolidated statements.

We have attached to this protocol the XBRL taxonomy and the corresponding definitive tables of Schedule A. You will also find a version that allows you to identify the minor modifications that have been made compared to the tables of the provisional draft of 30 March 2005.

Due to the significant nuances, in legal terms, between the European texts adopted in Dutch and French, the definitive translations of the draft are not yet available. The attached tables, however, can be considered definitive. We will inform you shortly regarding the availability of the translations of the reporting statements.

This communication may be consulted on the CBFA website, under the section Credit Institutions > Circulars & Communications > Communications > Periodic information and accounting rules.

rue du Congrès 12-14 | 1000 Brussels t +32 2 220 53 42 | f +32 2 220 54 93 | www.cbfa.be

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  A copy of this communication is sent to the auditor(s) of your institution.

We ask you to accept, Madam, Sir, the expression of our very distinguished consideration.

Peter Praet,
Member of the Management Committee.

Annexes: 5 (on electronic media)

• transmission protocol for consolidated IFRS Schedule A, with XBRL protocol attached
• official XBRL taxonomy with internet references (+ unofficial version with relative references)
• definitive IFRS tables 1-46 (+ "tracked changes" compared to 30.3.2005)