1. XBRL in the Enterprise: Internal Reporting with XBRL
Rob Zwiebach
Director, Applications Development, Oracle Corp.
November 5, 2003

2. Agenda Internal Reporting Overview XBRL in Internal Reporting
Oracle’s Solution for XBRL-Based Internal Reporting
Q&A

6. Internal Reporting: Purpose
Review past results
Review forecast results
Identify exception conditions
Answer specific questions
Inputs to further calculations/modeling
Inputs to other processes

7. Internal Reporting: Audience
Executive
Financial Analyst
LOB Manager

8. Internal Reporting: Level of Detail
Corporate
Line of Business
Geographic
Departmental

9. Internal Reporting: Timeframe
Daily
Weekly
Monthly
Quarterly
Yearly
Comparative
Ad hoc

10. Internal Reporting: Type
Static
Interactive
Ad hoc

11. XBRL Sweet Spot
Purpose: Inputs to Further Calculations/Modeling, Input to Other Processes
Audience: Financial Analysts
Level of Detail: Any
Timeframe: Any
Type: Static

12. Oracle’s Solution
Leverage existing financial reporting engine: Financial Statement Generator (FSG)
Define reports ONCE
Run reports as text, spreadsheet, and/or XBRL instance documents

13. Column Set
Row Set

14. XBRL Solution Load Taxonomies Link Taxonomy to Row Set
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

24. Questions & Answers ?