1. XBRL ® Moving beyond static taxonomy management David Scott Stokes, Director Asia Pacific david.scott.stokes@ubmatrix.com.au www.ubmatrix.com +61 417 531 107

2. Page 2Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Background Offers proprietary tools and solutions for vertical markets, private enterprise & the public sector. The worldwide leader of XBRL, (eXtensible Business Reporting Language) with taxonomies including US GAAP, IFRS, BASI, Dutch GAAP, Australia, New Zealand, Korea & many other. Partnering with system integrators providing solutions offering increased accuracy, precision analysis, and operating cost reductions while reducing business risk.

3. Page 3Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Seeing XBRL in context Regulatory and Business users want better, faster and cheaper reporting. This requires productivity, cost efficiency and comparative advantage. Creating a proprietary standard is expensive and leads to decades of support costs. To avoid this, powerful users want to leverage existing interface standards while fully meeting their own needs. IT users want IT aligned to support business processes and to aid integration with web services. The Spec 2.1 Conformance Suite provides assurance about interoperability between.Net and J2EE environments. All users want versioning and easy maintenance. This change management in XBRL is through taxonomy extensions. Metadata Management is about ensuring that the team meets the above needs, rather than mere XML and XBRL technical validation.

4. Page 4Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Investments need other internal parties to show the improvement IT Project IT OperationsBusiness / regulator mission XBRL ExpenditureIT AssetsIT ImpactsPerformance Appropriate IT use IT and Project Management Appropriate regulatory use Adapted from Soh and Markus (1995)

5. Page 5Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Metadata Management XBRL Alignment Firm Infrastructure Adapted from Porters Generic Value Chain Human Resource Management Technology Development Procurement Inbound Logistics = Web Forms, Importers, XBRL readers, Validators Operations = Workflow, Formula quality checks, transformations Outbound Logistics = Web Analyzer, Adaptors, XBRL writers, Marketing & Sales = Requirements analysis Testing Governance Service = Extension Taxonomies, Versioning, Business rules Support Primary Activities

6. Integrate information Apply XBRL Edits, Error Messages and Explanations Download Data and Requirements in XBRL Reporting Requirements Analyze data using XBRL Consume valid XBRL reports & check for acceptable Edit explanations Store XBRL Data documents and relational data Implement Reporting in Chart of Accounts and information capture systems Call Processing Future Consume Call data Regulators Central Data Repository Wall Street Banks ERP Vendor Non XBRL data Data Warehouse Forms, Instructions, Edits, Error Messages, and Explanations Validated Call Data Static Reporting Validated Call Data Transform To XBRL

7. Integrate XBRL Reporting with line of business application In pilot, apply XBRL Taxonomy, Edits, Error Messages and Explanations Download Data and Requirements in XBRL Reporting Requirements Download Metadata and Requirements Apply Same XBRL Edits & Check for Acceptable Edit Explanations Process XBRL Data Documents and validate the change Define Reporting Requirements In XBRL Call Processing Future Exceptions? Regulators Wall Street Banks Call SW Vendor Bank Exceptions ? Metadata Manager Forms, Instructions, Edits, Error Messages, and Explanations Validated Metadata Change Management of Reporting Report Creators Reporting SW Vendors Report Consumers Central Data Repository

8. Page 8Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Metadata Manager Create a Central Data Repository (CDR) Publish business rules (meta-data) electronically –XBRL taxonomies for content, instructions, edits, etc. –Designed to be imported into Vendor products –Historical data to support edits available from CDR Apply interagency data quality standards –CDR will validate and reject non-conforming No math edit failures allowed, Quality edits must be explained “Pull Down” and “Narrative” explanations supported Banks notified of rejected files Reports published as accepted by the CDR Quality edit reviews will not delay publication Source: FDIC

9. Page 9Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au FDIC Benefits & Capabilities Ability to customize edits and reports by bank type or rating Rely more upon on offsite monitoring Facilitate bankers’ reuse of data for multiple regulators Possible integration of reports and holistic view of the frequency of reports Source: FDIC

10. Page 10Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Change Management - what do users see? Several XBRL vendors offer ready made solutions / components Successful projects such as FDIC provide guidance A few published components follow:

11. Page 11Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Desktop application for teams to build taxonomies, create instances and as a client to server based XBRL systems.

12. Page 12Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Import and Validate Importer to bring in legacy and other data from Excel / relational databases, create instance documents and validate for mathematics and business rules.

13. Page 13Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Data capture through forms, and validation of data for both mathematics and for business rules.

14. Page 14Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au XBRL Web Forms Benefits Real time submission – more timely data Increased accuracy Added functionality – business rules through taxonomy extensions Operating cost reduction Reduced burden –No paper – regulator and regulated entities –Minimum call back to regulated entities

15. Page 15Moving beyond static taxonomy management. David Scott Stokes UBmatrix Australia. david.scott.stokes@ubmatrix.com.au Web Analyzer for Analysts and Regulators XBRL?Financials (Summary) What is XBRL Effects of XBRL XBRL Community XBRL Data Site Map Balance Sheet Growth Profitability Today’s Disclosure Stability Others Comparison Service Information Service Sampling Income Statement Cash Flow Statement Statement of Appropriation of Retained Earnings Statement of Appropriation of Disposition of Deficit Ranking Comparison of company Cash Flow Ratios (Financials) Disclosure Search Filings HomeNotesEnglish Service Request Web service Excel Analyzer Main Notice Real time Quotes