CWA3 Standardized roll-out package CEN/WS XBRL CWA3 Standardized roll-out package 20 February, 2013 Aitor Azcoaga CWA3

Objectives Standardized "roll-out package" that wraps the specifications as defined under previous deliverables. Standard regulatory package with all taxonomies, technical assistance, conversion mechanisms, mapping components, localization components (via XBRL jurisdictions), etc., to create economies of scale and enhance adoption between Supervisors Implementation and roll-out guide with technical documentation, instructions for proper use of XBRL and a localization bridge to a national XBRL jurisdiction This CWA will include an implementation and roll-out guide with technical documentation, instructions for proper use of XBRL and a localization bridge to a national XBRL jurisdiction, if available.

Deliverables of CWA3 XBRL Supervisory roll-out guide Oriented towards national regulators on how to implement, extend and manage XBRL taxonomies XBRL reporting entities handbook Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL

XBRL Supervisory roll-out guide XBRL introduction to regulators including… How to start with XBRL from the regulator perspective Determine the level of XBRL adoption Plan and prepare the reporting models Adapt and review receptions infrastructures Adapt and review internal information systems Prepare the communication plan for the reporting entities How to implement and extend taxonomies (CWA2) European Framework background information XBRL standard extension mechanism Guidelines for extensions The source of information for this package will be XBRL Europe, Eurofiling and others.

XBRL Supervisory roll-out guide XBRL introduction to regulators including… Architecture, methodology and best practises (CWA1) Conceptual, logical and physical models (Including DPM, XBRL architecture) Step-by-step implementation plan Reference architecture Functional Technical The source of information for this package will be XBRL Europe, Eurofiling and others.

XBRL Supervisory roll-out guide Management and maintainability Transparency Validation Harmonisation Standardization Localization Availability (download) The source of information for this package will be XBRL Europe, Eurofiling and others.

XBRL reporting entities handbook High level/ brief introduction to XBRL Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL Introduction to XML Normative reference How to start with XBRL from the declarer's perspective Building blocks: XML, XPATH, XSLT, XQuery. Introduction to XBRL: Introduction, schemas, linkbases, extensibility, dimensions, formulas and validation. FAQ and reference documentation.

Next steps Look for some external feedback March to May draft deliveries 18 June Public consultation

Thanks for your attention Questions? Aitor.Azcoaga@eiopa.europa.eu Page 9 CWA2 9