1. EBA XBRL subgroup, 20 February 2013 CEN/WS XBRL CEN Workshop on XBRL: Overview 1

2. 2 EU Digital Divide XBRL / ?

3. 3 e-commerce - EU Enlargement GDP total & per head + + %R+D + + -

4. CEN Workshop The CEN Workshop is a flexible working platform open to the participation of any company or organisation, inside or outside Europe, for rapid elaboration of consensus documents CEN Workshop Agreements (CWAs). CEN Workshop XBRL lemma is Improving transparency in financial and business reporting CEN WS XBRL in based onto Eurofiling collaborative platform 4

5. 5 STATUS EUROPEAN STANDARDS

6. CEN/WS XBRL Summarized Workshop duration is 23 months 3 deliverables Public consulatation period Financial support from the EC (expert teams) 6

7. CEN/WS XBRL deliverables CWA 1 Standardize harmonization topics CWA 2 Metadata container and compliance tools CWA 3 Standard regulatory roll-out package for better adoption 7

8. CEN WS XBRL Structure 8 Chair Ignacio Boixo CEN WS XBRL Decision-making body Working Group 1 CWA 1: Harmonization topics Katrin Heinze Project Team A Working Group 2 CWA 2: Metadata container Emile Bartolé Project Team B Working Group 3 CWA3: Standardized regulatory roll-out package Aitor Azcoaga Project Team C Project Team D Coordination across deliverables Chairman Advisory Group (CAG) Secretariat Maarten Peelen 8

9. CEN/WS XBRL Core Team Coordination/Chair: Ignacio Boixo (Eurofiling, Bank of Spain) Functional XBRL expert: Derek De Brandt (XBRL EU) Volunteer: Greg Soulsby (IBPartners) Secretariat: Maarten Peelen (NEN) CWA1 Standardize harmonization: Katrin Heinze (Eurofiling, Bundesbank) Functional XBRL expert: Thierry Declerck (DFKI) Technical XBRL expert: Roland Hommes (Rhocon) Volunteer: Sebastian Gurgul (Fujitsu Poland) CWA2 Metadata and compliance: Emile Bartolé (CSSF LU) Functional XBRL expert: Javi Mora (XBRL Spain) Technical XBRL expert: Elina Koskentalo (XBRL Finland) XBRL developer: Eduardo González (Gonblan) Volunteer: Iñaki Vazquez (Business Registers) Volunteer: Anatolijus Nachumovas (Bank of Lithuania) CWA3 Roll-out package: Aitor Azcoaga (EIOPA) Functional XBRL expert: Pieter Maillard (Aguilonius) Technical XBRL expert: Pablo Navarro (Atos) 9

10. Timeline Deadlines 2012-12 – Interim report to EC incl. draft CWAs 2013-06 – 3 months Public consultation & Public conference 2012-12 – Adoption of CWAs 2014-02 – Final report to EC incl. approved CWAs DraftingWG review Comments resolution Public consultation Comments resolution Voting Dec 2013 Aug 2012 Jun 2013 Spring 2013 12 3 1 2 4 Project Team input 3 4 Sep 2013 10

11. CEN/WS XBRL planning TxDateAction 1Action 2 9sep-12PT kick-off meeting 10okt-12Drafting CWAs 11nov-12Drafting CWAs 12dec-12Interim report to ECPlenary meeting 13jan-13Drafting CWAs 14feb-13Drafting CWAs 15mrt-13Drafting CWAs 16apr-13Drafting CWAsPlenary meeting 17mei-13Drafting CWAs 18jun-13Public consultationPublic conference meeting 19jul-13Public consultation 20aug-13Public consultation 21sep-13Comment resolution 22okt-13Comment resolution 23nov-13Comment resolution 24dec-13Plenary meeting + Adoption of CWAsSatisfaction survey 25jan-14Preperation final report 26feb-14Final report to EC 11

12. More information www.eurofiling.info/cen Ignacio Boixo boixo@eurofiling.info 12