1. Barry Perricone Director of Research and Developmentbarry,perricone@emsolve.comhttp://www.template.com

2. Emergent Technology Identification Discovery Market Research Technical Research Market Acceptability Market Niche

3. Foreseen Benefits Representation Of Financial Information –based on accepted technology –unambiguous –detailed –Computer software processing ‘friendly’ Specification overseen by independent body Large User Community Potential Large Market Potential Few vendors supplying software tools Opportunity to be on the crest of the emergent ‘wave’

4. Market Niche Processing vs. Human ‘friendly’

5. Market Niche Processing vs. Human ‘friendly’

6. Market Niche

7. SNAP® XBRL Presenter Available May 2005 via free web download Downloaded ~140 (primarily European) with no marketing campaign First XBRL viewer specifically engineered for non- computer professionals ONLY XBRL viewer that supports both XBRL 2.0 and 2.1 in a single executable

8. SNAP® XBRL Product Line SNAP® XBRL Presenter Read Only Viewer Free Web Download SNAP® XBRL Presenter Pro Viewer and Editor with Excel Export SNAP® XBRL Custom Pro with programmer access to GUI package SNAP®/X Enterprise server with customized XBRL rendering and rules based processing

9. Investment Rationale XBRL related software applications and tools are going to be in great demand Governments accepting XBRL as a standard XBRL is already mandatory as the financial reporting format for filings in some European countries XBRL is currently voluntary for SEC – When will it be mandatory?

10. When Opportunity Knocks… We looked thru the ‘peep-hole’ and liked what we saw…opened the door and have decided to: –have the rendering and analysis of instance documents as our area of expertise –bring our decades of experience with artificial intelligence and rules based processing to provide unique custom solutions for analyzing XBRL instance documents –have a mature XBRL product line available for use before it becomes a necessity

11. Summary We have been developing this product line in advance of its widespread demand and mandated use. We will have a mature/stable/supportable set of products, in place, when the market requires it.