Taxonomy Corporate Permanent Data Vancouver December,2007

Page 2 Problem How can we easily exchange permanent data of one or more corporations between various programs and companies/institutions? Solution Create a XBRL taxonomy for this special purpose. This taxonomy can be based on the “Belgian GAAP” taxonomy as this already describes a big part of the necessary elements.

Page 3 Goal Development of a taxonomy for the exchange of "permanent" data of Belgian enterprises (and institutions) between various software programs and the Crossroads Bank for Enterprises (CBE).

Page 4 This can deal with the exchange between:  Time registration program  Customer management program  Crossroads Bank for Enterprises (CBE)  Accounting program  Annual accounts program  Tax programs  Etc.

Page 5 Steps 1.Inventory of the current databases Inventory of (commercial) database programs and the database of CBE We have used databases from Crossroads Bank for Enterprises, a CRM program called Admin-IS & a accounts production package CaseWare WinAcc 2.Comparison of all these databases Compare all elements from the different databases 3.Synchronise the databases and describe all elements in a taxonomy This taxonomy can be based on BE_FR_PFS_CI

Page 6 Schematically:

Page 7 Technically  We have used an spreadsheet to do the first comparison between the 3 databases  NBB has used an another spreadsheet to generate ASCII files that can be imported in the Fujitsu Taxonomy Editor as this was best practice of NBB (National Bank of Belgium) A spreadsheet is a more known tool so you can easily make the first steps.  The final make up of the Taxonomy has been done with the free Fujitsu Taxonomy Editor

Page 8 Experience & best practices (part 1)  We have found that it is quite time consuming to create a taxonomy More than one we have discussed for more than on hour about a single element  Starting with a special Taxonomy tool is sometimes not advisable, especially if you do not have the scills and experience with this tool Our best practice is to start with a speadsheet and at the end transfer the data to a specialized tool.

Page 9 Experience & best practices (part 2)  Some XBRL experience in the working group is advisable. XBRL taxonomy generation is not a simple job  Think about the XBRL architecture before you start. With the CPD we would like to integrate with other existing taxonomies, but this requires that you think about the architecture.

Page 10 Overview of the taxonomy (demo)

Page 11 Import/export demo  Movie or live demo

Page 12 Contact  Joep van Amelsfort - PragmaTools