2. Pillar III transparency: Accessibility to visually impaired people with XBRL Javi Mora XBRL Spain Manager javier.mora@xbrl.org.es Ignacio Boixo XBRL Spain International Relations boixo@bde.es Version 0.5 19th XBRL International Conference Paris, FRANCE. June 23-25, 2009

3. Pillar III: Transparency “In order for market discipline of banking institutions to be effective, banks must be sufficiently transparent; that is banks must provide a sufficient amount of accurate and timely information regarding their conditions and operations to the public.”* (*) Federal Reserve Bank of San Francisco, Economic Letter http://www.frbsf.org/publications/economics/letter/2003/el2003-22.html Are visually impaired people part of that public?

4. W3C, WAI and Web Accessibility Conclusions and Links Web Accessibility in XBRL viewers WCAG and section 508 Discussion Points

5. Web Accessibility in XBRL viewers Spanish National Organization for the Blind EXAMPLE: Open source viewer in use in the Securities and Exchange Commission (SEC) of U.S.A. +

6. PURPOSE To gather information about the accessibility of XBRL reports available at the U.S. Securities and Exchange Commission website. Purpose and Scope of Research Study SCOPE "Interactive Financial Report Viewer" available on the U.S. Securities and Exchange Commission website.

7. Screen Magnifier ZoomText 9.1 TOOL A screen magnifier is a software that presents enlarged screen content.

8. Screen Reader JAWS 9.0 TOOL Software that identify and interpret what is being displayed on the screen Click here for sound

9. Screen Reader JAWS 9.0 Let’s listen how the screen reader tool interpret aloud a data table of the Interactive Financial Report Viewer Webpage. Click here for sound

10. Images have been labelled properly All the images and graphic links have been labelled properly, which facilitates the work of the screen readers. (Image attributes displayed with Web Accessibility Toolbar plug-in)

11. Hierarchical Structure Data PROBLEM: - Blind people don’t have information about when a tree branch is expanded and when it is collapsed. - They also will not distinguish branches that could be expanded. SOLUTION: - HTML Standards: Lists (...... ) - To associate the symbols "+" and "-" to significant texts that the screen reader could verbalize.

12. Data tables - The definition of the main header cells is OK. - However, it is recommended to avoid the use of tables for formatting purposes, for example, bold subheadings like “Accumulated Other Comprehensive Income”.

13. Section headers and Low vision users SECTION HEADERS It would be very useful to use a header section in the title that precedes a table of financial data, and another header section at the beginning of the panel "Viewing and Navigating Activity“. LOW VISION USERS For the low vision users, it is important for the website to have a good contrast between text and background. With the use of a screen magnifier and mouse, it is possible to view the XBRL financial reports. …

14. Mouse MUST be optional The panels have accessibility problems for screen readers. The pop-up windows are not detected by the screen reader and could only be closed by using the mouse.

15. W3C, WAI and Web Accessibility WCAG and section 508 Web Accessibility in XBRL viewers Conclusions and Links Discussion Points

16. “The power of the Web is in its universality. Access by everyone regardless of disability is an essential aspect” W3C, WAI and Web Accessibility Tim Berners-Lee W3C Director and inventor of the World Wide Web

17. The World Wide Web Consortium (W3C) develops interoperable technologies (specifications, guidelines, software, and tools) to lead the Web to its full potential. W3C is a forum for information, commerce, communication, and collective understanding. www.w3.org W3C, WAI and Web Accessibility W3C

18. The Web Accessibility Initiative (WAI) works with organizations around the world to develop strategies, guidelines, and resources to help make the Web accessible to people with disabilities. www.w3.org/WAI/ WAI W3C, WAI and Web Accessibility

19. Web Accessibility means that people with disabilities can use the Web. Web Accessibility means that people with disabilities can perceive, understand, navigate, and interact with the Web, and that they can contribute to the Web. Web Accessibility also benefits others, including older people with changing abilities due to aging. www.w3.org/WAI/intro/accessibility.php Web Accessibility W3C, WAI and Web Accessibility

20. WCAG and section 508 Web Accessibility in XBRL instances Software and Links Discussion Points

21. Imagine a library with an access ramp… A bumpy ramp = WAI-A It's possible to get in but with effort to get over the bumps A smooth ramp = WAI-AA Easier to get in as the bumps have been taken away A traction ramp = WAI-AAA Assisted with getting in

22. Principles, Guidelines and Success Criteria

23. Web Content Accessibility Guidelines 2.0 Web Content Accessibility Guidelines (WCAG) 2.0 covers a wide range of recommendations for making Web content more accessible. WCAG 1.0 W3C Recommendation 11 th December 2008 W3C Recommendation 5 th May 1999 WCAG 2.0

24. Web Content Accessibility Guidelines Principles and Guidelines Perceivable 1 Information and user interface components must be presentable to users in ways they can perceive Principle 1.1 Provide text alternatives for any non-text content 1.2 Provide alternatives for time-based media. 1.3 Create content that can be presented in different ways 1.4 Make it easier for users to see and hear content Guidelines

25. Web Content Accessibility Guidelines Principles and Guidelines Perceivable 1 Information and user interface components… Principle 1.1 Provide text alternatives for any non-text content Guidelines Sufficient Techniques Situation A: If a short description can serve the same purpose and present the same information as the non-text content: G94: Providing short text alternative for non-text content that serves the same purpose and presents the same information as the non-text content using a short text alternative technique listed below Situation B: If a short description can not serve the same purpose and present the same information as the non-text content (e.g. a chart or diagram). 1.1.1 Non-text Content:… Success Criteria Advisory Techniques Linking to textual information that provides comparable information (e.g. for a traffic Webcam, a municipality could provide a link to the text traffic report). Techniques

26. Principles in WCAG 2.0 Operable 2 User interface components and navigation must be operable. Understandable 3 Information and the operation of user interface must be understandable. Robust 4 Content must be robust enough that it can be interpreted reliably by a wide variety of user agents, including assistive technologies.

27. SECTION 508 IS A U.S.A. LAW Section 508 of the Rehabilitation Act (required in the United States) was amended in 1998 by the U.S. Congress to require that all Federal agencies make their electronic and information technology accessible to people with disabilities. Section 508 was enacted to remove barriers in information technology, allowing new opportunities for people with disabilities, and to encourage the development of technologies that will help achieve this goal.

28. Milestones achieved by WCAG and Section 508

29. On-line accessibility validation WCAG 1.0 and Section 508 HiSoftware Cynthia Says WCAG 1.0Section 508

30. W3C, WAI and Web Accessibility WCAG and section 508 Web Accessibility in XBRL viewers Conclusions and Links Discussion Points

31. CONCLUSIONS Data table structures: typical XBRL rendering Check compliance with WAI accessibility guidelines Avoid pop-up windows, which are not detected by the screen reader and can not be closed with the keyboard Manual validation: An automatic validation is not enough Easiest solution: PROPER use of HTML Keyboard only: mouse must not be required

32. CONCLUSIONS Easiest solution: PROPER use of HTML

33. Links www.w3.org www.w3.org/WAI/ www.w3.org/TR/WCAG20/ www.once.es/new/otras-webs/english www.xbrl.es viewerprototype1.com/viewer www.section508.gov

34. Questions ? Javi Mora XBRL Spain Manager javier.mora@xbrl.org.es Ignacio Boixo XBRL Spain International Relations boixo@bde.es Pillar III transparency: Accessibility to visually impaired people with XBRL