CEN/WS XBRL Kick-off meeting CWA1 deliverables 10 December, 2013 Katrin Heinze CWA1

Objectives Standardisation of the Definition of an European XBRL architecture and common instance filing rules to cover approprieatly the list of harmonisation topics listed in Annex B of the CEN WS XBRL Business Plan create transparency on the harmonised reporting data across Europe increase interoperability between services and applications overcome lack of standardisation in XBRL reduce the reporting burden of international acting reporting entities Definition of an European Data Point Methodology to represent the requirements of European reporting frameworks in a data model link the business requirements with the technical transfer format create a human readable representation of the content and relations defined in XBRL CWA1

Level of Harmonisation in Europe Reporting entity XBRL Data Format & XBRL Filing Data Point Model ? Harmonised Not harmonised Not harmonised European Reporting Frameworks European Supervisor © cundus AG

Further CWA1 deliverables European data point methodology Guidelines for data point modelling European XBRL Taxonomy Architecture European reporting frameworks Data Point Model XBRL taxonomy represented by transformed by DPM2 MDM conforms to XBRL instances MDM European Filing Rules stored in

UML Meta model for DPM UML Model UML Decisions taken on the modelling approach for the DPM Meta model defines notation conforms to conforms to described by Data Point Meta model UML + OCL defines notation conforms to described by Data Point Model represented by OCL (Object Constraint Language) is a formal language for specifications. It refers to an UML model to describe constraints about the objects in the model.

Organisation of CWA1 team work Regular conference calls via powwownow.com Cooperation on documents via Wiki technology CWA1

Thanks for your attention katrin.heinze@bundesbank.de Comments or questions? Page 7 CWA1 7