The Bank of Italy, the Italian Institute for Insurance Supervision (IVASS) and the Italian Securities and Exchange Commission (CONSOB) signed a memorandum of understanding setting out how they will identify financial conglomerates and coordinate supplementary supervision and information exchange. The protocol replaces the 31 March 2006 coordination agreement to reflect the creation of the Single Supervisory Mechanism and changes in the relevant framework, and it is now limited to conglomerates that include less significant credit institutions. Structured as a framework agreement, it allows the signatories to agree additional coordination arrangements for individual conglomerates. It also specifies the operational approach the competent authorities intend to follow when calculating the quantitative thresholds used to assess the relative significance of the insurance sector and the banking or investment services sector within a group, taking account of the nature of the participatory links.