Solutions Overview Keith Maler Director, Interactive Services, XBRL Specialist Bowne Strategic Marketing

2 Over 50 Offices Worldwide

Bowne 3 The Leading Provider of Shareholder and Marketing Communications Services Transactional Services Compliance Services Investment Management Solutions Statement Solutions One-to-one Marketing Solutions IPO Services M&A Services Bankruptcy Services Demutualizations Securitization Private Equity Content Mgmt Sol. Consulting Services Translation Services Project Mgmt Services Composition Services Fulfillment Services Printing Services Database Mgmt Corporate Compliance 34 Act Proxy Services Content Mgmt Sol. Annual Statements Consulting Services Translation Services Project Mgmt Services Composition Services Fulfillment Services Printing Services Database Mgmt Virtual Data Room Deal Trans EDGAR/SEDAR XBRL 8K/6K Express EDGAR/SEDAR Sec. 16 Filing Services Traditional Filing Svcs XBRL Full Service Bowne XBRL Viewer Bowne Compliance Driver Pure Compliance ePod Solutions Services Products Private Placement Memos Prospectus Annual Reports Fact Sheets Filing Solutions Data Mgmt Sol. Statement Solutions Content Mgmt Solutions Consulting Services Translation Services Project Mgmt Services Composition Services Fulfillment Services Printing Services Database Mgmt Statements & Trade Confirmations Invoices & Billing Notifications Tax Reporting Annual Statements Content Mgmt Sol. Consulting Services Translation Services Project Mgmt Services Composition Services Fulfillment Services Printing Services Database Management Loyalty Marketing Welcome Kits Enrollment Kits Mrktg Collateral Mgmt Sys Content Mgmt Sol Consulting Services Translation Services Project Mgmt Services Composition Services Fulfillment Services Printing Services Database Mgmt Smartapps FundAlign FundSuite MergeText Deal Trans BowneLink EDGAR/SEDAR/XBRL CIB & Marketing Automation AccessOnDemand DocumentOnDemand Fulfillment (OrderIn and PickPack) 3

Team Experience  Bowne XBRL Team  Reporting, technical and XBRL taxonomy expertise  Local and virtual XBRL dedicated resources  Team Lead: Rob Blake  Leads software/service solutions definition, thought leadership and public relations for Bowne’s XBRL efforts  Founding member of XBRL (1999)  Project Director for SEC US GAAP Taxonomy Project  Led Microsoft’s XBRL initiatives for 5 years  Created Microsoft’s XBRL filings for 2 years  Helped start Denver-based XBRL software provider  Implemented XBRL in 7 different software applications  Accounting/finance degree; accountant at Big 8 firm

Bowne and XBRL: Why We Care  Public Company  First company to submit XBRL documents to U.S. Securities and Exchange Commission (SEC) (2005)  Community Involvement  Began monitoring XBRL (1999)  Member of XBRL International (2001-present)  EDGAR Filings  Largest EDGAR Filer  First to submit client’s XBRL IFRS filing to SEC (Reuters)  Solution Provider  Bowne Compliance Driver (operating companies)  Bowne Interactive XBRL Viewer 5

Self-Service XBRL Only Self-Service: External Reporting Full Service Review and Approval Submission Services Training and Consulting Enablement and Control Bowne XBRL Offerings New Offerings! 1. Bowne Compliance Driver 2. Notes-only tagging 3. Year 2 Tagging 6 Viewer

Getting Started Execute tagging agreement Establish key points of contact Establish tagging and submission timelines Time: 1-3 days Initial tagging Bowne creates extension taxonomy Bowne maps US GAAP taxonomy tags to client data Time: 3-5 days Client Review XBRL documents reviewed via Bowne Interactive Viewer Focus on tag selection and data presentation Time: 3-6 days Collaboration Edits made to XBRL based on client feedback Bowne XBRL Team and client work together to answer all questions Time: As required Filing Bowne files client- approved XBRL file Validates file has been successfully received by SEC Time: <1 day Full Service Process 7

 Automated method & solution to produce statutory reports  Such as 10K, 10Q, MD&A, Annual Report, Board Book  Includes XBRL tagging where applicable  Key features:  Dynamically driven from a central database  Leverage the formatting capabilities of MS-Word and the calculation features of MS-Excel  Controlled access with full audit trail  Workflow for report reviews and approvals  Integrated XBRL tagging is part of the process, not an after thought Bowne Compliance Driver – What it is 8

9 Composing & Publishing XBRL Review EDGAR Filing Translation Printing Distribution Bowne Compliance Driver Data Sources Compliance Document Collaboration Financial Information Data Collection (Statistical & Operational) OLAP Consolidations ERP Relational ERP Word & Excel Add-ins (HFM, Enterprise, BW, etc) 9 Integration With Bowne Viewer Automated Submission to Bowne Faster and More Accurate Turnaround Easily Incorporate As Filed Changes

PEOPLE SOFTWARE PROCESS SEC/External Reporting, Investor Relations and General Counsel NOT an IT process (but keep them informed) Easy-to-use Integrated (offers more than just XBRL support) Tested Taxonomy pre-work Assign tags (tagging) Review and approve Preparing To Tag Repeatable, maintainable Allows work to start sooner rather than later KEY 10

Finalize plan of attack Finalize 10-Q data Tag financial statements after 10-Q Review/approve XBRL Test submit to regulator MANDATE MANDATE -1QMANDATE -2Q Mandate Implementation Preparation Reuse Q2 financial statements template Block/summary tag Notes/schedules Consider live-filing to regulator Finalize XBRL Statements and Notes tagging templates Update templates with new data Live-file XBRL to regulator 11

Begin review of detailed Notes tags Begin modifying extension taxonomy Initially tag 7-10 Notes in detail Test submit to SEC JUNE 30 – FILE DATE DECEMBER 31 – JUNE 30 SEPTEMBER 30 – DECEMBER 31 Year 2 Tagging Implementation Preparation Finalize changes to extension taxonomy Incorporate changes from any new taxonomies (i.e. 2010) Tag any remaining Notes Test file all Notes to SEC Finalize detail Notes tagging for current filing Update templates for last minute changes Test and live-file XBRL to SEC 12

The Bowne XBRL Difference Highest Overall Technical Quality of All First Filing Season Submissions Fixed XBRL Pricing –Covers s, calls and even “ahead of filing day” edits to XBRL documents Resources and Control –XBRL Experts, CPAs and Accountants –Bowne controls entire process (no 3 rd party) –Self-tagging and full service solutions Localized Process –Primary point of contact with local Customer Service –Easy and direct access to Bowne XBRL Team –20/5 support off-filing season; 24x7 support during filing season Presentation Title | Date | 13

XBRL Market Leadership  TagIt XBRL Training Sessions  ½-day hands-on/“tag your own”  Basic and advanced tagging concepts  Bowne Interactive Viewer V2.0 (Q4 2009)  New, more interactive interface  Enhanced taxonomy review capabilities  Instance document comparison features  Plain English Final Rule Summary  Bowne XBRL Blog   Hot topics, news and general discussions  Bowne XChanger  Help migrating from 2008 US GAAP taxonomy to 2009 US GAAP taxonomy 14

15 Core competency in managing and creating shareholder documents Expertise and Experience Using Bowne’s unique and proprietary XBRL Viewer and analytics Interactive Process In-house XBRL and accounting expertise Complete, Correct and Timely XBRL Creation Unique range of solutions support clients regardless of how XBRL is created Client Full-Service, Self-Service or Hybrid Webinars, seminars, whitepapers, XBRL Blog keep clients up-to-date Personalized Education and Leading Practice Events Creation of XBRL integrated into traditional shareholder communications workflows Purpose-built Solutions Bowne Advantages

Solutions Overview Keith Maler Director, Interactive Services, XBRL Specialist Bowne & Co., Inc.