1. Copyright 2008 FUJITSU LIMITED Preparer Track: Getting Started - Tools for SEC Filing October 16 th, 2008 SAKAKIBARA Hiroaki Fujitsu Limited

2. Copyright 2008 FUJITSU LIMITED 1 Agenda XBRL Tools Developed By Fujitsu Taxonomy Editor & Instance Creator Filers Tool for JFSA Rendering Link Editor/Dimensional Taxonomy Editing Function Excel Mapping What Are The Best Tools For SEC Filers?

3. Copyright 2008 FUJITSU LIMITED 2 Special Purpose For End-Users Instance Creator Instance Dashboard Taxonomy Editor XBRL Validator Rendering Editor Tool for SEC Tool for Japan FSA Customized tool for easy use Dimension Editor Mapping tool for Excel Taxonomy Diff Fujitsu Products: Strategy For Software To implement all XBRL specifications, including new technology General Purpose For Professional Users Fujitsu has been actively involved in the XBRL specification development and in providing test suites. For the early XBRL adopter, we have provided a wide range of products.

4. Copyright 2008 FUJITSU LIMITED 3 Taxonomy Editor/ Instance Creator Taxonomy architecture can be seen graphically, so that filers can add elements and edit linkbase easily Filers can create their own taxonomies from imported US GAAP taxonomy Base Taxonomy set (US GAAP Taxonomy)

5. Copyright 2008 FUJITSU LIMITED 4 Filer Tool For Japan FSA* Base Taxonomy file set (Provided by Japan FSA) Presentation Link Calculation Link Definition Link Reference Link Label Link The tool does not require XBRL technical knowledge, Filers just need to input the information for each financial statement initially. Instance file Filers can input data in the same format that they use in their current financial statements. * Financial Services Agency, Japanese Government Institute

6. Copyright 2008 FUJITSU LIMITED 5 Mapping Tool for Excel Taxonomy file XBRL instance file can be extracted Filers can map Excel data to the corresponding line items and automatically load Instance file Excel mapping file Any Excel update that the filer made previously can be re-used with the flexible mapping interface

7. Copyright 2008 FUJITSU LIMITED 6 Dimension Editor / Rendering Link Editor* The rendering convertor helps to create rendering linkbase from dimension and presentation link, so filers can input data directly from the rendered format later on. Filers can align table formats easily, and can graphically edit dimension taxonomies. * To be released soon as a Fujitsu product

8. Copyright 2008 FUJITSU LIMITED 7 What Are The Best Tools For SEC filers? Same format as the financial statement? No XBRL technical knowledge required? Questions/ requests are welcome. We are ready to customize a tool for you! Email: Sorikai-contact@ml.css.fujitsu.com Email: Interstage@us.fujitsu.com Meets the business requirements? User friendly format?

9. Copyright 2008 FUJITSU LIMITED 8