1. XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es

2. XBRL Spain The XBRL Spain is the non-for profit organization comprising the main financial government authorities, private companies and foundations, with more than 150 experienced people divided into several working groups with a common objective: the development of a common open standard to reduce the administrative burdens on the financial community in Spain. Its main XBRL projects are underpinning XBRL developments in several Latin- American countries; XBRL Spain is supporting these XBRL initiatives through the exchange of knowledge and experience obtained from its local developments activities.

3. Members REGULAR FOUNDER

4. XBRL Spain implication XBRL Europe: Executive Committee XBRL International: General Assembly, Nominations Committee, Finance and H.R. Committee Very active role in developing formulae and dimensions

5. XBRL Spain webpage www.xbrl.es is a meeting point for the XBRL Spanish language community 100.000 visits/year XBRL Spain implication

6. LOCALS Spanish GAAP (individual) www.pgc2007.info Spanish GAAP (consolidated www.nofcac2010.info Municipalities www.e-local.es INTERNATIONALS XBRL Europe www.xbrl.eu XBRL Americas www.xbrlamericas.info XBRL Wiki www.xbrlwiki.info Eurofiling (Europea Supervision) www.eurofiling.info OpenFiling (proof of concept) www.openfiling.info WebPages administered by XBRL Spain XBRL Spain implication

7. Stats about XBRL Projects in Spain 30.000 700.000 6.000 766.000 XBRL documents sent on 2011 Spain is a world leader in the exchange of XBRL documents

8. XBRL Projects in Spain (I) Bank of Spain Financial reporting, regulatory, supervision, etc. www.bde.es Stock Exchange Commission Accounting and Business Administration Association Corporate Social Responsibility – Integrated Reporting www.aeca.es Stock exchange supervision www.cnmv.es

9. XBRL Projects in Spain (II) National Accounting and Auditing Institute General Comptroller of the State Administration General Secretariat for Regional and Local Coordination Spanish Generally Accepted Accounting Principles www.icac.meh.es Economic and financial management of the state public sector www.igae.pap.meh.es Local Governments budget settlements www.eell.meh.es

10. XBRL Projects in Spain (III) National Reference Centre for the Application of Information and Communication Technologies based on open source initiatives Open Source XBRL Tools Study – XBRL Community www.cenatic.es National Communication Technology Institute API libraries for Spanish taxonomies www.inteco.es More information about XBRL Projects in Spain at http://www.xbrlwiki.info/index.php?title=XBRL_PROJECTS http://www.xbrlwiki.info/index.php?title=XBRL_PROJECTS

11. XBRL Maturity Model

12. At the country/region level Maturity = f (td, sch, dpa, apps, cbi, …) Where: td = xbrl taxonomies developed sch = existing xbrl supply chains dpa = xbrl data publicly available apps = xbrl applications developed cbi = companies using built in xbrl

13. XBRL Maturity Model Existing xbrl supply chains = f (td, supimp,..) td= xbrl taxonomies developed supimp = supervisors and other leading organizations implied Xbrl supply chains: Listed companies, Business registers (not in the USA), Public sector, Banking sector, Insurance sector, Others

14. XBRL Maturity Model XBRL Maturity Model (XMM) is being developed by E. Bonsón, C. Felden and C. Koschtial as a conceptual framework to: Assess the state of development (maturity) of XBRL in a given country-region-jurisdiction Provide a common semantic and structure to report on XBRL developments and projects Allow comparability among jurisdictions Comments and suggestions are welcomed!

15. Questions ? XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es