C:\Documents and Settings\borja.CODICE\Configuración local\Temp\tmpAE8.tmp
C:\XBLR\Taxonomy\d-oe-2006-07-01-reference.xml
 1|<?xml version="1.0" encoding="UTF-8"?>
 2|<!-- Copyright © 2005 CEBS Secretariat Ltd., Tower 42, 25 Old Broad Street, London, EC2N 1HQ, United Kingdom. -->
 3|<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-oe-2006-07-01 d-oe-2006-07-01.xsd http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-oe-2006-07-01 d-oe-2006-07-01.xsd http://www.c-ebs.org/eu/fr/esrs/corep/2005-09-30/ref-corep-2005-09-30 ref-corep-2005-09-30.xsd http://www.xbrl.org/2004/ref ref-2004-08-10.xsd" xmlns:d-oe="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-oe-2006-07-01" xmlns:ref-corep="http://www.c-ebs.org/eu/fr/esrs/corep/2005-09-30/ref-corep-2005-09-30" xmlns:ref="http://www.xbrl.org/2004/ref">
 4|  <referenceLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
 5|    <loc xlink:type="locator" xlink:href="d-oe-2006-07-01.xsd#d-oe_OwnEstimatesLGDConversionFactorsDomain" xlink:label="d-oe_OwnEstimatesLGDConversionFactorsDomain"/>
 6|    <reference xlink:type="resource" xlink:label="d-oe_OwnEstimatesLGDConversionFactorsDomain_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:title="reference_OwnEstimatesLGDConversionFactorsDomain" id="reference_OwnEstimatesLGDConversionFactorsDomain">
 7|      <ref-corep:Directive>2000/12/EC</ref-corep:Directive>
 8|      <ref:Article>86</ref:Article>
 9|    </reference>
10|    <referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="d-oe_OwnEstimatesLGDConversionFactorsDomain" xlink:to="d-oe_OwnEstimatesLGDConversionFactorsDomain_ref"/>
11|    <loc xlink:type="locator" xlink:href="d-oe-2006-07-01.xsd#d-oe_OwnEstimatesLGDConversionFactors" xlink:label="OwnEstimatesLGDConversionFactors" xlink:title="OwnEstimatesLGDConversionFactors"/>
12|    <reference xlink:type="resource" xlink:label="reference_OwnEstimatesLGDConversionFactors" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:title="reference_OwnEstimatesLGDConversionFactors" id="reference_OwnEstimatesLGDConversionFactors">
13|      <ref-corep:Comment>Article 86 of Directive 2000/12. Yes shall be reported when the Institution has been approved to use own estimates for the corresponding exposure class. If an Institution or group uses a mix of approaches for the estimate of LGD's for certain exposure classes, different reportings should be provided for each approach. Therefore no mixed reporting of own estimates of LGD's and supervisory LGD's should be provided.</ref-corep:Comment>
14|    </reference>
15|    <referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="OwnEstimatesLGDConversionFactors" xlink:to="reference_OwnEstimatesLGDConversionFactors" xlink:title="reference: OwnEstimatesLGDConversionFactors to reference_OwnEstimatesLGDConversionFactors"/>
16|    <loc xlink:type="locator" xlink:href="d-oe-2006-07-01.xsd#d-oe_NotOwnEstimatesLGDConversionFactors" xlink:label="NotOwnEstimatesLGDConversionFactors" xlink:title="NotOwnEstimatesLGDConversionFactors"/>
17|    <reference xlink:type="resource" xlink:label="reference_NotOwnEstimatesLGDConversionFactors" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:title="reference_NotOwnEstimatesLGDConversionFactors" id="reference_NotOwnEstimatesLGDConversionFactors">
18|      <ref-corep:Comment>Article 86 of Directive 2000/12. Yes shall be reported when the Institution has been approved to use own estimates for the corresponding exposure class. If an Institution or group uses a mix of approaches for the estimate of LGD's for certain exposure classes, different reportings should be provided for each approach. Therefore no mixed reporting of own estimates of LGD's and supervisory LGD's should be provided.</ref-corep:Comment>
19|    </reference>
20|    <referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="NotOwnEstimatesLGDConversionFactors" xlink:to="reference_NotOwnEstimatesLGDConversionFactors" xlink:title="reference: NotOwnEstimatesLGDConversionFactors to reference_NotOwnEstimatesLGDConversionFactors"/>
21|  </referenceLink>
22|</linkbase>
23|
 1|<?xml version="1.0" encoding="UTF-8"?>
 2|<!-- Copyright (C) 2005 CEBS Secretariat Ltd., Tower 42, 25 Old Broad Street, London, EC2N 1HQ, United Kingdom. -->
 3|<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-oe-2006-07-01 d-oe-2006-07-01.xsd http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://www.c-ebs.org/eu/fr/esrs/corep/2005-09-30/ref-corep-2005-09-30 ref-corep-2005-09-30.xsd http://www.xbrl.org/2004/ref http://www.xbrl.org/2004/ref-2004-08-10.xsd" xmlns:d-oe="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-oe-2006-07-01" xmlns:ref-corep="http://www.c-ebs.org/eu/fr/esrs/corep/2005-09-30/ref-corep-2005-09-30" xmlns:ref="http://www.xbrl.org/2004/ref">
 4|  <link:referenceLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
 5|    <link:loc xlink:type="locator" xlink:href="d-oe-2006-07-01.xsd#d-oe_OwnEstimatesLGDConversionFactorsDomain" xlink:label="d-oe_OwnEstimatesLGDConversionFactorsDomain"/>
 6|    <link:reference xlink:type="resource" xlink:label="d-oe_OwnEstimatesLGDConversionFactorsDomain_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:title="reference_OwnEstimatesLGDConversionFactorsDomain" id="reference_OwnEstimatesLGDConversionFactorsDomain">
 7|      <ref-corep:Comment>Article 86 of Directive 2006/48/EC. Yes shall be reported when the Institution has been approved to use own estimates for the corresponding exposure class. If an Institution or group uses a mix of approaches for the estimate of LGD's for certain exposure classes, different reportings should be provided for each approach. Therefore no mixed reporting of own estimates of LGD's and supervisory LGD's should be provided.</ref-corep:Comment>
 8|    </link:reference>
 9|    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="d-oe_OwnEstimatesLGDConversionFactorsDomain" xlink:to="d-oe_OwnEstimatesLGDConversionFactorsDomain_ref"/>
10|    <link:loc xlink:type="locator" xlink:href="d-oe-2006-07-01.xsd#d-oe_OwnEstimatesLGDConversionFactors" xlink:label="OwnEstimatesLGDConversionFactors" xlink:title="OwnEstimatesLGDConversionFactors"/>
11|    <link:reference xlink:type="resource" xlink:label="reference_OwnEstimatesLGDConversionFactors" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:title="reference_OwnEstimatesLGDConversionFactors" id="reference_OwnEstimatesLGDConversionFactors">
  
12|      <ref-corep:Comment>Article 86 of Directive 2000/12. Yes shall be reported when the Institution has been approved to use own estimates for the corresponding exposure class. If an Institution or group uses a mix of approaches for the estimate of LGD's for certain exposure classes, different reportings should be provided for each approach. Therefore no mixed reporting of own estimates of LGD's and supervisory LGD's should be provided.</ref-corep:Comment>
13|    </link:reference>
14|    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="OwnEstimatesLGDConversionFactors" xlink:to="reference_OwnEstimatesLGDConversionFactors" xlink:title="reference: OwnEstimatesLGDConversionFactors to reference_OwnEstimatesLGDConversionFactors"/>
15|    <link:loc xlink:type="locator" xlink:href="d-oe-2006-07-01.xsd#d-oe_NotOwnEstimatesLGDConversionFactors" xlink:label="NotOwnEstimatesLGDConversionFactors" xlink:title="NotOwnEstimatesLGDConversionFactors"/>
16|    <link:reference xlink:type="resource" xlink:label="reference_NotOwnEstimatesLGDConversionFactors" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:title="reference_NotOwnEstimatesLGDConversionFactors" id="reference_NotOwnEstimatesLGDConversionFactors">
17|      <ref-corep:Comment>Article 86 of Directive 2000/12. Yes shall be reported when the Institution has been approved to use own estimates for the corresponding exposure class. If an Institution or group uses a mix of approaches for the estimate of LGD's for certain exposure classes, different reportings should be provided for each approach. Therefore no mixed reporting of own estimates of LGD's and supervisory LGD's should be provided.</ref-corep:Comment>
18|    </link:reference>
19|    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="NotOwnEstimatesLGDConversionFactors" xlink:to="reference_NotOwnEstimatesLGDConversionFactors" xlink:title="reference: NotOwnEstimatesLGDConversionFactors to reference_NotOwnEstimatesLGDConversionFactors"/>
20|  </link:referenceLink>
21|</link:linkbase>
22|
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