1. | 1 | | | The business reporting supply chain External Financial Reporting Business Operations Internal Financial Reporting Investment, Lending, and Regulation Processes Participants Auditors Trading Partners Investors Financial Publishers and Data Aggregators Regulators Software Vendors Management Accountants Companies XBRL

2. | 2 | | | Content and Context  Thousands of companies release financial results quarterly  The contents are not organized. The data must be re-entered into computer applications for interpretation.  What if financial documents included both  Content (75,044,453) and  Context (¥75,044,453=net income for Q1/2001)

3. | 3 | | | XML Markup: What Does it Look Like? Michael M. Miller 8080 Hill Circle Lincoln, MA 01738 +1 (617) 515-1424 Birthdate: 19 October 58 Michael M. Miller 8080 Hill Circle Lincoln Massachusetts United States of America 01738 6175151424 19/10/1958 Metadata: Information about information Metadata: Information about information Ordinary information

4. | 4 | | | Structured Content allows Data reuse, comparability, aggregation Printed Financials Website Document (Data with Metadata) Document (Data with Metadata) Regulatory filings Tax Return Bank filings Accounting system Explantory text Other information sources Schemas (Standard Definitions)

5. | 5 | | | Structured Content allows Data reuse, comparability, aggregation Printed Financials Website XBRL Instance XBRL Instance Regulatory filings Tax Return Bank filings Accounting system Explantory text Other information sources XBRL Taxonomies Investor Analytics

6. | 6 | | | Die Supply-Chain für Finanzdaten Wirtschaftsprüfer und Steuerberater Berichtendes Unternehmen Börsen Behörden Medien, Presse und Finanzportale Analysten / Investoren KonsumVerteilung Qualität und Prüfung Erstellung Banken / Ver- sicherungen Source: XBRL Deutschland

7. | 7 | | | Demo – April, 2000

8. | 8 | | | Raw XBRL -310000000. -449000. -344000000. -499000. -112000000. -163000. -212000000. -307000. -3181000000. -4613000. -3583000000. -5196000. 0. -35000000. -50000. 411000000. 595000. 337000000. 488000. 157000000. 228000. 84000. 73000. Rock Gravel Corporation Calendar Year 2001 Operating Costs According to some GAAP in Yen = 3,583 m Rock Gravel Corporation Calendar Year 2001 Operating Costs According to some GAAP in Yen = 3,583 m

9. | 9 | | | Raw XBRL rg 2000-01-01 2000-12-31 iso4217:jpy Rock Gravel Corporation Period from 1 Jan 2000 to 31 Dec 2000 In Yen Precise to 4 digits Rock Gravel Corporation Period from 1 Jan 2000 to 31 Dec 2000 In Yen Precise to 4 digits

10. | 10 | | | The problem  From one producer to one consumer  Proprietary, custom data format for specific data is fine.  From many producers to one consumer  How does consuming party achieve consistency of formats, meanings, and methods of transmission?  From one producer to many consumers  How does the producing party avoid unnecessary preparation costs, duplications, delays and inconsistencies?  A many to many solution benefits all parties  It takes a consortium of producers, consumers, and software vendors with a free, open specification to crack this problem  XBRL International helps parties adopt its solution in the confidence that other parties will adopt it as well