® Foundations of XBRL: Organisation and Concepts Walter Hamscher Vice Chair, XBRL International Consultant to PricewaterhouseCoopers

® Summary  The Business Reporting Supply-Chain  Active and Passive Consumers  Extensibility Requirements  Role of XML Schema in XBRL  Role of XML Linking Language in XBRL  Current Roadmap

® The business reporting supply-chain Externa l Financi al Reporti ng Business Operations Internal Financial Reporting Investment, Lending, and Regulation Processes Participants Auditors Trading Partners Investors Financial Publishers and Data Aggregators Regulators Software Vendors Management Accountants Companies XBRL

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® Summary  The Business Reporting Supply-Chain  Active and Passive Consumers  Extensibility Requirements  Role of XML Schema in XBRL  Role of XML Linking Language in XBRL  Current Roadmap

® Reporting Environments Active Consumer  Controls all data definitions (terms)  Complex forms  Advanced validation Passive Consumer  Must accommodate variable definitions (terms)  Financial statements  Common base disclosures  Industry, company and segmented additional disclosures

® XBRL in Closed Processes Public Taxonomy Formulas Other links Public Taxonomy Formulas Other links Re-validate Analysis Pre-validate Post-validate Private Ratio formula Private Ratio formula Instance Instance with explanations Consumer Producer Private Policy Private Policy

® XBRL in Open Processes Reporti ng XBR L Doc XBR L Doc Analysis and Value- Add Analysis and Value- Add Reporti ng XBR L Doc XBR L Doc XBR L Doc XBR L Doc Analysis XBR L Doc XBR L Doc Private data Compare to original Aggregated Benchmarking results

® Summary  The Business Reporting Supply-Chain  Active and Passive Consumers  Extensibility Requirements  Role of XML Schema in XBRL  Role of XML Linking Language in XBRL  Current Roadmap

® Extensibility Needs of XBRL as compared to other XML standards  Invoice  Parties Identifier Address  Line Item Item  Identifier  Description Quantities Amounts Discounts  Taxes  Delivery Terms  Depreciation Schedule  Line Item Asset name Asset category* Value brought forward** Value limitation* Period Acquisition Date Method* Amount Limitation* Value carried forward** Etc., etc., etc. *Meaning varies according to accounting principles appropriate to purpose of information ** Name of otherwise identical concept varies by jurisdiction, not to mention native language

®  Data (INSTANCE)  XBRL is the way that it is because business reporting concepts are extensible. Taxonomy Concept Instance Context XBRL Fundamentals  Meta Data (TAXONOMIES) Label and language Reference Definition Presentation Hierarchy Calculation Hierarchy Data types, normal balance Fact Conce pt Unit

® Summary  The Business Reporting Supply-Chain  Active and Passive Consumers  Extensibility Requirements  Role of XML Schema in XBRL  Role of XML Linking Language in XBRL  Current Roadmap

® Validation Levels  Data elements  “Five year residential loans” is represented by fdic:riad0348  Primitive data types  The value of riad0348 must be nine digits and not negative  Compound data structures  A Maturity Breakdown must contain Loans, Securities and Derivatives  Calculated data values  RIAC4410 = RIAC RIAC4412, plus or minus 10,000  Co-Constraints among data values: Formulas  Box27 is True if and only if Box28 is the same as Box29  Cross-document constraints  Var50 is True if Box28 is larger than any value ever reported.

® Summary  The Business Reporting Supply-Chain  Active and Passive Consumers  Extensibility Requirements  Role of XML Schema in XBRL  Role of XML Linking Language in XBRL  Current Roadmap

® XML Linking (XLink)  XLink is a W3C standard way to use XML to represent all kinds of relationships between XML elements no matter where they are. XML Document 1XML Document 2 Linkbase b is the same as c b explain s a

® XBRL uses XLink to represent the relationships between concept elements Definition: more general Current Assets label Inventory label reference Presentation: below

® XLink allows customization and explicit, modular changes to reusable material Definition: more general label reference Presentation: before 存货 当前的财产

® Summary  The Business Reporting Supply-Chain  Active and Passive Consumers  Extensibility Requirements  Role of XML Schema in XBRL  Role of XML Linking Language in XBRL  Current Roadmap

® Specification and Guidance Stack Passive Consumer Applications Internal Reporting Applications Active Consumer (Regulator) Applications

® Foundations of XBRL: Organisation and Concepts Walter Hamscher Vice Chair, XBRL International Consultant to PricewaterhouseCoopers

® Abstract  Why is XBRL the way it is? Returning to the fundamental goals and requirements of XBRL, and tracing its evolution from origin to the present, provides the answer. The current package of specifications and modules, encompassing the XBRL 2.1 specification recommendation, functions, formulas, dimensions and versioning, together realises the vision we have all pursued. This talk will illustrate the interplay between XML Schema and XML Linking Language, as well as the relationship of "active consumer" versus "passive consumer" applications in the evolution of XBRL.