1. Business and Information Technology Working Together for the Regulator Stephen Hord, Director of Product Development – UBmatrix

2. Slide 2 About Me – Steve Hord  Director Of Product Development – UBMatrix  12 + years in the Technology Industry  Adobe – Print Publishing and PDF teams  Online Travel Solutions Travelport -> Orbitz  XML and Rules Engines  2 + years at UBmatrix  Managed UBMatrix FFIEC Solution  Oversee Development of Solutions for Regulators

3. Slide 3 Most Recent eBay Purchase 1967 Moto Guzzi V7

4. Slide 4 Introduction The Goal of XBRL in the Regulatory Environment

5. Slide 5 The Goal of XBRL in the Regulatory Environment Easier and Faster Data Collection and Publishing  Electronic Forms and Documentation  Electronic Validation (Consistency Across Forms)  Offline Access to Presentation (Forms) and Pre- Validation of Aceptance Rules  Historic Reference (prior period data)

6. Slide 6 The Goal of XBRL in the Regulatory Environment Reduce Risk in Regulated Industries  Reduce reporting irregularities from human error  Consistent collection of data across industries and segments  Automated Analysis  Faster Data Publishing

7. Slide 7 How Do I Implement XBRL The Analyst and the Information Professional

8. Slide 8 How Do I Do It Today's Systems  Often Forms Driven (Maybe Paper)  Duplicated/Inconsistent Definitions Across Forms  Programmatic Validation Rule  Hard coded Collection Cycles Tomorrows Systems  Data Driven Collection  Validation Workflow Driven by the Data  XBRL Ensures Consistent Models  Re-use Data in Multiple Presentations

9. Slide 9 How Do I Do It Analysts focus on the content  Focus on the data not the forms  Separate data from presentation  Enforce consistency across your forms  Ensure comparability  Collect supporting data to ensure validity  Publish your rules - not your analysis  Private Rules for internal Use  Public Rules for Document Validation

10. Slide 10 How Do I Do It Analysts focus on the content  Create Reportability Rules  Encode your instructions in Business Rules  Reduce Respondent workload from reporting the wrong forms  If Assets < 100M

11. Slide 11 How Do I Do IT IT professionals focus on workflow/collection  Put flexible tools in the hands of the Business Analyst  Don’t require a programmer to change a form, presentation, or validation rule  Allow for new reporting segments without new code  Small banks report quarterly/Big banks monthly (or by rating etc)

12. Slide 12 How Do I Do It Information Architect  Put as much content into the message as possible - XBRL is the message  Enforce change control and versioning on the content – Taxonomies have a Development Life Cycle and Require Project Management  Design for Content Driven Workflow  Use Message Queue  Flexible Storage

13. Slide 13 Measure Your Success Key Attributes of a good XBRL System

14. Slide 14 Success Criteria Key Attributes of a Good XBRL System  Well Defined Content  Data Elements are defined, documented and Standardized  Business rules support Data Validation  If you have Forms they are part of the Taxonomy  Reporting Rules Driven Client Software  Automated Acceptance Workflow  Off-line Validation  Workflow Driven by the Contents

15. Slide 15 Success Criteria Cost savings to the analyst  Reduced busy work  Increased analyst productivity Cost savings to the IT dept  Faster data publishing  No retooling for new data/forms/rules Cost Savings to the Respondent  Real-time Acceptance and Validation

16. Slide 16 Wrap up  Separate the content of what you collect from the way you collect it  Analysts focus on the Content  Data model, Rules, Presentation  IT Professional focus on the Collection  Messages and Workflow

17. Slide 17 Taxonomy Banks FormBuilder QA XBRL Product Development Cycle Automated processes Quick checklist review Minimal verification Automated process Meet deadlines Focus on Enhancements Time: 1 Hour Release

18. Slide 18 Sample Taxonomy

19. Slide 19 Sample Form Presentation

20. Slide 20 Sample GUI HTML GUI file added into FormBuilder

21. Slide 21 Contact Information Mark Fahlsing Jack Henry & Associates (888) 345-4649 mfahlsing@jackhenry.com www.jackhenry.com Steve Hord UBmatrix (425) 285-0200 steve.hord@ubmatrix.com www.ubmatrix.com