XBRL in the Enterprise: Internal Reporting with XBRL Rob Zwiebach Director, Applications Development, Oracle Corp. November 5, 2003

Agenda Internal Reporting Overview XBRL in Internal Reporting Oracle’s Solution for XBRL-Based Internal Reporting Q&A

Internal Reporting: Purpose Review past results Review forecast results Identify exception conditions Answer specific questions Inputs to further calculations/modeling Inputs to other processes

Internal Reporting: Audience Executive Financial Analyst LOB Manager

Internal Reporting: Level of Detail Corporate Line of Business Geographic Departmental

Internal Reporting: Timeframe Daily Weekly Monthly Quarterly Yearly Comparative Ad hoc

Internal Reporting: Type Static Interactive Ad hoc

XBRL Sweet Spot Purpose: Inputs to Further Calculations/Modeling, Input to Other Processes Audience: Financial Analysts Level of Detail: Any Timeframe: Any Type: Static

Oracle’s Solution Leverage existing financial reporting engine: Financial Statement Generator (FSG) Define reports ONCE Run reports as text, spreadsheet, and/or XBRL instance documents

Column Set Row Set

XBRL Solution Load Taxonomies Link Taxonomy to Row Set PL/SQL program parses taxonomies, stores elements in ORACLE relational tables Link Taxonomy to Row Set User function using FSG Forms UI (and/or ADI UI) Store linkage of elements and rows in existing FSG tables (new columns) Specify Output Type at Runtime FSG concurrent program generates file of specified output type

Questions & Answers ?