1. © GPM SYSTEMY, All rights reserved http://gpm-systemy.comhttp://gpm-systemy.com CEBS Workshop – Vienna 2009 Solutions Day

2. © GPM SYSTEMY, All rights reserved http://gpm-systemy.comhttp://gpm-systemy.com Agenda Introduction DEMONSTRATION: A reporter’s perspective – Reporting cycle in aSISt – Profiling – managing complexity A regulator’s perspective – XBRL Formula – the key to data quality 2

3. © GPM SYSTEMY, All rights reserved http://gpm-systemy.comhttp://gpm-systemy.com 3 Reports issuerReports collector Corep & Finrep report preparation Manual input Report consolidation Real-time validation XBRL XBRL report processing Validation & verification Data analysis PROFILING VALIDATION RULES EDITOR Data mapping

4. © GPM SYSTEMY, All rights reserved http://gpm-systemy.comhttp://gpm-systemy.com Two-tiered reporting system in Poland National Bank of Poland Statistics Dept. National Bank of Poland Statistics Dept. A bank A co-operative bank A co-operative bank Federation of co-op banks Federation of co-op banks KNF (Polish FSA) KNF (Polish FSA) aSISt 30% market share aSISt 30% market share aSISt 100% market share aSISt 100% market share tran SIS 100% market share tran SIS 100% market share XBRL Metadata & validation rules editor XBRL Metadata & validation rules editor 4

5. © GPM SYSTEMY, All rights reserved http://gpm-systemy.comhttp://gpm-systemy.com A reporter’s perspective Reporting cycle in aSISt -> aSISt demonstration Profiling – managing complexity -> aSISt demonstration 5

6. © GPM SYSTEMY, All rights reserved http://gpm-systemy.comhttp://gpm-systemy.com PROFILING 6 aSISt profiling – tailoring taxonomy to reflect a bank’s risk/business profile Profiling is accomplished by: Selecting templates Selecting values from defined attributes (explicit dimensions) Defining values in user-defined attributes (typed dimensions)

7. © GPM SYSTEMY, All rights reserved http://gpm-systemy.comhttp://gpm-systemy.com 7 A regulator’s perspective Validation rules editor (demonstration) XBRL Formula 1.Formula (calculation) 2.Assertion 1.Value assertion 2.Consistency assertion 3.Existence assertion Solvency ratio existence Solvency ratio calculation Dimensional calculation Demonstration – example:

8. © GPM SYSTEMY, All rights reserved http://gpm-systemy.comhttp://gpm-systemy.com aSISt – online XBRL processing aSISt – online XBRL processing COREP taxonomy COREP taxonomy FINREP taxonomy XBRL reporting Non-XBRL reporting Taxonomy mapper BOP taxonomy Monetary statistics taxonomy XBRL as the reporting system’s foundation 8

9. © GPM SYSTEMY, All rights reserved http://gpm-systemy.comhttp://gpm-systemy.com Summary. Mature technologies are „invisible” to end-users Complex taxonomies need to be managed by appropriate methods Data quality is a key factor in a regulator’s perspective 9 tools addressed to users with limited or no XBRL knowledge e.g. aSISt tool aSISt PROFILING features tools addressed to end-users required e.g. aSISt validation rules editor