Using XBRL: Initiatives of Japanese Financial Institutions Makoto Shibata Vice-Chair, Financial Committee XBRL JAPAN Seattle - Nov 5, 2003

1. XBRL Initiatives of Japanese Banks 2. Use of XBRL by Banks a.Loan Processing b.Credit Guarantee c.Regulatory Reporting d.Internal Processing 3. Impact of e-Filing 4. Challenges and Future Agenda

1. XBRL Initiatives of Japanese Banks Financial Committee Established in XBRL Japan Sub Working Group for Banks Discussion Group Formed by Major Banks Discussion Paper Prepared Various Projects Starting Driving Force e-Filing Disclosure ( Tokyo Stock Exchange, etc.)

2. Use of XBRL by Banks Borrower Bank Investor Credit Risk Managemen t Accounting Other Banks Guarantor Financial Regulator Loan Credit Guarantee Securitization Loan Syndication Regulatory Reporting Internal Process

2. Use of XBRL by Banks Borrower Bank Investor Credit Risk Managemen t Accounting Other Banks Guarantor Financial Regulator Loan Credit Guarantee Securitization Loan Syndication Regulatory Reporting Internal Process

Borrower Bank Investor Credit Risk Managemen t Accounting Other Banks Guarantor Financial Regulator Loan Credit Guarantee Securitization Loan Syndication Regulatory Reporting Internal Process 2. Use of XBRL by Banks

Borrower Investor Credit Risk Managemen t Accounting Other Banks Guarantor Financial Regulator Loan Credit Guarantee Securitization Loan Syndication Internal Process Bank Regulatory Reporting 2. Use of XBRL by Banks

Borrower Investor Credit Risk Managemen t Accounting Other Banks Guarantor Financial Regulator Loan Credit Guarantee Securitization Loan Syndication Regulatory Reporting Internal Process Bank 2. Use of XBRL by Banks

a. Loan Processing The Bank of Tokyo-Mitsubishi Connecting to Loan Processing System Efficient Processing of Financial Data Preparation for e-Filing Borrower Bank Credit Risk Managemen t 2. Use of XBRL by Banks

b. Credit Guarantee Project to Digitize Application Process Small and Medium Enterprise Agency National Federation of Credit Guarantee Corporations Use of XBRL for Financial Data Discussed Borrower Bank Guarantor 2. Use of XBRL by Banks

c. Regulatory Reporting Bank of Japan Plan for XBRL Reporting Support for Promoting XBRL Cooperation with XBRL Japan Bank Accounting Financial Regulator 2. Use of XBRL by Banks

d. Internal Process Sumitomo Mitsui Banking Corporation Trade-related Financial Services Data Handling in XBRL Standardizing Trade Process Bank Trade Finance 2. Use of XBRL by Banks

3. Impact of e-Filing  Tax e-Filing ( National Tax Agency )  Starting in Limited Area from Feb  Use of XBRL for Attached Financial Data (Main Section is in XML)  Accounting Software Packages Preparing  XBRL Data Use Expected to Expand

4. Challenges and Future  Beginning of Practical Discussion - Taxonomy - Security - Assurance - Incentive  New World for XBRL in 2004 Turning Point in Japan

Thank You ! Research Director eBusiness & IT Initiatives Division Makoto Shibata Vice-Chair Financial Committee