1. XBRL Updates Sharing XBRL good practices for Business Registers at the European Level – A step towards convergence Thomas Verdin, EU BR WG Chair

2. XBRL is the universal language for the financial communication FINANCIAL REPORTS INTERACTIVE DATA  An industry standard for the publishing, exchange and analysis of business and financial reports and data  A freely licensable open technology standard based on XML and adapted for the financial and operational business reporting  The equivalent of barcode for financial data  A electronical way to structure financial, legal and economical data of companies registers  A common standard to simplify e- filing and reduce administrative burdens Remember me… XBRL What & Why?

3. XBRL goes about “reports, taxonomies, facts, tags and templates” REPORT XBRL FILE INSTANCE DOCUMENT XBRL FACT XBRL TAG TAXONOMY Remember me… XBRL 5 words to know TEMPLATE

4. XBRL Europe supports the advancement of XBRL in Europe...design common reporting standards and data provision requirements for cross-border groups, preferably in a multi purpose format such as XBRL...  www.xbrl.eu  gilles.maguet@xbrl-eu.org Executive Committee Secretary General Gilles Maguet Executive Committee Secretary General Gilles Maguet WC Euromarcom Sylvie Lépicier WC Euromarcom Sylvie Lépicier WC Project Coordination Dereck de Brandt WC Project Coordination Dereck de Brandt WC Strategy & EU Liaison Jean Luc Menda WC Strategy & EU Liaison Jean Luc Menda WG EU Business Registers – Thomas Verdin WG Harmon COREP FINREP – Derek Debrandt WG IFRS Extensions – Bodo Kesselmeyer MEMBERS  standardisation of electronic financial and business information within Europe  reduction of the regulatory burden with XBRL  support of European regional XBRL projects and taxonomies, with special focus on cross-border companies and institutions XBRL Europe Where & Who?

5. Create a network of Business Registers interested in XBRL Purpose increase the coordination and interoperability for European Business Registrars’ XBRL efforts and taxonomies Scope all economic and legal data for companies operating or registered in the European Union : company ID, annual accounts, other economic & legal data Deliverables overview of existing material, common & best practices, generic taxonomies RESPRESENTED COUNTRIES Other countries are welcome ! XBRL Europe BR WG Who & Why?

6. The EU BR WG Survey & Contact list Overview who and what in each country or project, regarding XBRL + Business Registers Organize a “XEU BR Survey” Existing XBRL project in Europe for BR Define a “XEU BR Contact list” Existing XBRL contacts in Europe amongst BR Identify “XEU BR filing rules and programs” Existing XBRL filing rules and programs for annual accounts (extend NBB initiatives) Share “XEU BR taxonomies” Existing taxonomies for business registers in Europe XBRL EU BR WG The first steps

7. XBRL to publish information from National Registers XBRL to share efforts on IFRS reports NATIONAL IFRS REPORTS USERS COMMON TAXONOMY & FILING SYSTEM ACCESS TO REPORTS FROM DIFFERENTS COUNTRIES (LOCAL GAAP) EXCHANGE OF INFORMATION OF CROSS- BORDER COMPANIES MAPPING DIAGRAM NATIONAL REGISTER 1 NATIONAL REGISTER 2 XBRL EU BR WG Where to go?

8. COLLECT & RENDER ANALYSE PUBLISH END USER BACK OFFICE ANALYSTS NATIONAL PROJECTS - PRESENTATIONS

9. Updates on the Belgian, British and Italian projects … amongst a lot of national XBRL initiatives XBRL Updates National illustrations FOR ADDITIONAL INFORMATION, PLEASE CONTACT :  thomas.verdin@xbrl-eu.org COLLECT & RENDER ANALYSE PUBLISH END USER BACK OFFICE ANALYSTS MILLIONS OF XBRL ANNUAL ACCOUNTS BILLIONS OF XBRL FACTS June 23-25, 2009