Real Stories: Oracle Corporation Rob Zwiebach Director, Applications Development, Oracle Corp. November 5, 2003

Agenda  Oracle Overview  Initial XBRL Demand  Initial XBRL Plans  XBRL Plans Revisited  XBRL Solution  XBRL Issues

Oracle Corporation World ’ s Leading Information Management Company  $10.9 Billion in Revenue  $2.7 Billion in Applications  $333M Annual Apps R&D  Over 120,000 Customers  90+% of Fortune 500  8,500+ with Apps Installed  Over 41,000 Employees  10,000+ for Applications  2 nd Largest Software Company in the world

Initial XBRL Demand  Focus on Financial Reporting  Specific Geographies: Japan, Australia  Specific Customers: AICPA  Increased Activity by Regulators  Overall Focus on Improved Accountability and Auditability  Lower demand for XBRL-GL

Initial XBRL Plans  Focus on Financial Statement Generator (FSG)  Automate Creation of FSG Components from XBRL Taxonomy

Row Set Column Set

XBRL Plans Revisited  Leverage Strengths of FSG  Reusable Report Components  Multiple Columns  Load Taxonomy ONCE  Define Reports ONCE

XBRL Solution  Load Taxonomies  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

XBRL Issues  How to Identify Time Period  Balance Sheet vs. Income Statement  PTD vs. QTD vs. YTD  startDate, endDate, instant, duration, others  Oracle Solution: Determine startDate and endDate for all columns based on relative period and balance type

XBRL Issues (continued)  Multi-Language Support  Labels should appear in user’s language  No clear method for specifying multiple labels per element  Oracle Solution: Separate taxonomy per language

XBRL Issues (continued)  Actual vs. Budget vs. Variance  No clear method for specifying budgets  More of a concern for internal reporting  Oracle Solution:  Store balance type as for budgets  Exclude variance from XBRL instance document

Questions & Answers