IFLA FRBR Group 3 entities "represent an additional set of entities that serve as the subjects of works" (IFLA, 1999: 16). A third IFLA Working Group of the FRBR family, FRSAR (Functional Requirements for Subject Authority Records), was formed in April 2005 and charged with the task of developing functional requirements and a conceptual model for subject authority records. One of the terms of reference is to build a conceptual model of Group 3 entities within the FRBR framework as they relate to the “aboutness” of works. In this framework all three entity groups as defined by the FRBR conceptual model have the potential to be the subject of a work. In other words, Group 1, 2 and 3 entities all can have an “is-subject-of” relationship with a work. The FRSAR Working Group proposed an abstract conceptual model and presented it at the IFLA Conference in August 2007. The model was further discussed and developed by the Working Group in 2008. The draft report prepared by the FRSAR Working Group has indicated that the focus of the model is on the authority data instead of authority records, hence the abbreviation used in the report is FRSAD, i.e., Functional Requirements for Subject Authority Data.