10 December, 2013 CEN/WS XBRL Overview 1

CEN Workshop The CEN Workshop is a flexible working platform open to the participation of any company or organisation, inside or outside Europe, for rapid elaboration of consensus documents (CWAs). 2

titel presentatie 3 STATUS EUROPEAN STANDARDS

CEN/WS XBRL Summarized Workshop duration is 23 months (15 in practice). 3 CEN Worhshop Agreements (CWAs) CWA 1 Standardize harmonization topics CWA 2 Metadata container and compliance tools CWA 3 Standard regulatory package for adoption Public consultation July 2013 Final approval December 2013 Financial support from the EC (expert teams) titel presentatie 4

CWA1, headed by Katrin Heinze (Bundesbank, Deutschland) CWA1-1 European Data Point M. for Supervisory Reporting CWA1-2 Guidelines for Data Point Modelling CWA1-3 European XBRL Taxonomy Architecture CWA1-4 European Filing Rules CWA1-5 Mapping DPM & Multidimensional Data Model CWA2, headed by Emile Bartolé (CSSF, Luxemb.) CWA2 Metadata Container CWA2 Proof of concept tools CWA3, headed by Aitor Azcoaga (EIOPA) CWA3-1 XBRL Supervisory Roll-out Guide CWA3-2 XBRL Handbook for Declarers titel presentatie 5

CEN WS XBRL Structure titel presentatie6 Chair CEN WS XBRL Decision-making body Working Group 1 CWA 1: Harmonization topics Project Team A Working Group 2 CWA 2: Metadata container Project Team B Working Group 3 CWA3: Standard regulatory roll-out package for better adoption Project Team C Project Team D Coordination across deliverables Chairman Advisory Group (CAG)Secretariat

Timeline Deadlines – Interim report to EC incl. draft CWAs – 3 months Public consultation – Adoption of CWAs – Final report to EC incl. approved CWAs Experts starts works WG develops Comments resolution Public consultation Comments resolution Voting Dec 2013 Sept July 2013 Spring Project Team input 3 4 Sep 2013

CEN/WS XBRL timetable TxDateAction 1Action 2 9sep-12PT kick-off meeting 10oct-12Drafting CWAs 11nov-12Drafting CWAs 12dec-12Interim report to ECPlenary meeting 13jan-13Drafting CWAs 14feb-13Drafting CWAs 15mar-13Drafting CWAsWorking Group meetings 16apr-13Drafting CWAs 17may-13Drafting CWAs 18jun-13Drafting CWAs 19jul-13Public consultationPublic conference meeting 20aug-13Public consultation 21sep-13Public consultation 22oct-13Comment resolution 23nov-13Comment resolution 24dec-13Plenary meeting + Adoption of CWAsSatisfaction survey 25jan-14Preperation final report 26feb-14Final report to EC Page 8

Adoption and publication Page 9 When consensus has been reached by the Workshop participants on the content of the draft text, the Workshop Chairman shall seek the support of all participants in its formal adoption as a CWA including the support of those not present at the meeting. The names and organizations of those participants supporting its adoption shall be recorded and sent by the Workshop Secretariat to CCMC for retention. The participants supporting the CWA’s shall be listed in the CWA’s

Coordination: Ignacio Boixo (Eurofiling, Bank of Spain) Functional XBRL expert: Derek De Brandt (XBRL EU) Volunteer proofreading: Allyson Ugarte (AECA) Secretariat: Maarten Peelen (NEN NL) CWA1 Standard harmonization: Katrin Heinze (Eurofiling, Bundesbank) Functional XBRL expert: Thierry Declerck (DFKI) Technical XBRL expert: Roland Hommes (Rhocon) Volunteer: Anna-Maria Weber (Bundesbank) Volunteer: Ignacio Santos (Bank of Spain) CWA2 Metadata and compliance: Emile Bartolé (CSSF Luxembourg) Functional XBRL expert: Javi Mora (XBRL Spain) Technical XBRL expert: Elina Koskentalo (XBRL Finland) XBRL Developer: Eduardo González (Gonblan) Volunteer: Iñaki Vazquez (Business Registers) CWA3 Roll-out package: Aitor Azcoaga (EIOPA) Functional XBRL expert: Pieter Maillard (Aguilonius) Technical XBRL expert: Pablo Navarro (Atos) Project Core Team

More information Page 11 cen.eurofiling.info Secretariat Maarten Peelen Netherlands Standardization Institute Chair Ignacio Boxo Eurofiling