1. Session III: Current Uses of XBRL Tagged Data April 26, 2013 2013 6 th KU International Conference on XBRL Transparency, Assurance and Analysis kpmg.com

2. Joe Luczka Director, XBRL Services 860-297-5536 jluczka @ kpmg.com The information provided today is based on Joe’s personal experiences with XBRL and not the views of KPMG. jluczka @ kpmg.com

3. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and “cutting through complexity” are registered trademarks or trademarks of KPMG International. 3 Who are the potential users of the XBRL data? Analysts SEC FASB AICPA PCAOB Filers Academics

4. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and “cutting through complexity” are registered trademarks or trademarks of KPMG International. 4 Why would Filers look at XBRL data? Filers may wish to… Evaluate their results against their peers Evaluate their selection of elements vs. peers to improve comparability Evaluate their disclosures Evaluate their accounting policies Identify customers or threats Create materials

5. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and “cutting through complexity” are registered trademarks or trademarks of KPMG International. 5 How could “Others” use XBRL data? Others may wish to… Evaluate accounting choices made by companies Evaluate quality of disclosures Follow up on recently adopted accounting pronouncements Evaluate trends in economy/industry Evaluate the impact of changes to taxonomies And more to come…

6. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and “cutting through complexity” are registered trademarks or trademarks of KPMG International.