1. Examples of Taxonomy Content and Tagging James Johns

2. Agenda General taxonomy structure Comparison of IFRS and FRS 101 & 102 Guidance Related parties Financial instruments Industry content

3. General Taxonomy Structure

4. General Taxonomy Structure (continued)

5. Comparison of IFRS and 101 & 102 Full IFRS – Balance sheet

6. Comparison (continued) FRS 101 – Balance sheet

7. Comparison (continued) Standard label – Full IFRS Verbose label – FRS 101/102

8. Comparison (continued) Note structure Full IFRSFRS 101/102

9. Comparison (continued) Investments – Full IFRS

10. Comparison (continued) Investments – FRS 101/102

11. Comparison (continued)

12. Guidance Guidance tags and cross references

13. Guidance (continued) Documentation labels

14. Related parties General structure

15. Related parties (continued) Relationship between entity and parents

16. Related parties (continued) Countries – fixed type

17. Related parties (continued) Transactions with related parties – line items

18. Related parties (continued) Transactions with related parties – dimensions

19. Related parties (continued) Transactions with related parties – dimension detail

20. Related parties (continued) Transactions with directors – line items

21. Related parties (continued) Transactions with directors – dimensions

22. Related parties (continued) Transactions with directors – dimension detail

23. Related parties (continued) Transactions with directors – grouping

24. Financial instruments 2009 IFRS taxonomy – line items

25. Financial instruments (continued) 2014 IFRS taxonomy – line items and dimensions

26. Financial instruments (continued) Basic vs. Full hypercube - Basic

27. Financial instruments (continued) Basic vs. Full hypercube - Full

28. Financial instruments (continued) Derivatives

29. Industry content Banking and financial institutions Investment funds Extractive industries

30. Industry content (continued) Banking

31. Industry content (continued) Banking – primary statements

32. Industry content (continued) Banking – notes and analysis

33. Industry content (continued) Mining – dimensions