Giuseppe De Martino is a Senior Economist in the Regulation and Supervisory Policies Department of Banca d'Italia, the Italian central bank. He has been working in the Department since 2004. His expertise ranges from dealing with the adoption and implementation of IFRS to financial reporting issues, revision of the capital regulation for banks and analysis of innovative transactions and capital instruments. Mr De Martino is member of the Basel Committee Working Group on the definition of capital in the Basel III process. He participates in the Basel Committee's Quantitative Impact Study for the evaluation of the impact of the new prudential regulations and is actively involved in the contingent capital debate.He is also a member of the ”Expert Group on Financial Information” (EGFI) at EU level, for technical support to the Committee of European Banking Supervisors (CEBS) in accounting and prudential issues. He participates in the International Accounting Standard Board's (IASB) due process for the revision of accounting standards. Mr De Martino is a member of the Board of Internal Auditors of the Einaudi Institute for Economics and Finance (EIEF) and of the pension fund for Bank of Italy's employees.Between 1993 and 2003, Mr De Martino worked as Financial Analyst at the Banking Supervision Department of the Bank of Italy. Before joining the Bank of Italy, he worked in a major Italian private bank. He holds a B.Sc. (honours) in business administration at the University of Rome “La Sapienza”.