XBRL in Government and Industry Welcome from XBRL International Kurt Ramin Chairman – XBRL International Steering Committee Director, (IASCF) located at the IASB, London Former Partner, PricewaterhouseCoopers July 19, Washington, D.C.

How is XBRL organised? XBRL is a world- wide not-for-profit consortium of more than 300 members. Organised on a national basis in addition to an international basis. HQ in New York Jurisdictions Provisional Preparing to join Direct Members

Established EstablishedIrelandGermanySpain The Netherlands United Kingdom Provisional ProvisionalSwedenBelgiumDenmarkFrance In construction In construction Czech Republic ItalyFinlandHungaryPolandPortugal In project In project Slovenia, Austria, Greece, Luxemburg, Malta, Norway XBRL in Europe Jurisdictions

after term expires International Steering Committee Chair: Kurt Ramin International Steering Committee Chair: Kurt Ramin Board of Advisors (5 to 19 members) Not Yet Established 1 st Vice Chair Paul Penler 1 st Vice Chair Paul Penler 2 nd Vice Chair Walter Hamscher 2 nd Vice Chair Walter Hamscher Executive Committee* (7 members) elects appoints Immediate Past ISC Chair Vacant Immediate Past ISC Chair Vacant member of ISC chair elects ISC Representatives At Large Representatives Michael Ohata* Vincent Bert Mike Willis Walter Hamscher John Turner Makoto Koizumi open President ** Louis Matherne President ** Louis Matherne Olivier Servais Established Jurisdiction Representatives CA Bill Swirsky CA Bill Swirsky AU Paul Phenix AU Paul Phenix IASB Kurt Ramin IASB Kurt Ramin NZ Graeme Sinclair NZ Graeme Sinclair UK Chris Rodgers UK Chris Rodgers DE Norbert Flickinger DE Norbert Flickinger US Paul Penler* US Paul Penler* JP Eiichi Watanabe * JP Eiichi Watanabe * NL Jan Pasmooij NL Jan Pasmooij IR Conor O’Kelly IR Conor O’Kelly SP Federico Florez * SP Federico Florez * * At Large EC Representation from ISC XBRL international Governance & Operational structure Provisional Jurisdictions Korea Sweden Belgium France Denmark Direct Membership: China Switzerland India ISC voting Seat Key Non voting Member

IFRS around the Globe (90 + Countries) Principles based Rules based Definition based-XBRL

Translated into multiple languages…

IFRS-GP Taxonomy

IFRS Bound Volume

Scope and role of XBRL External Financia l Reportin g Business Operations Internal Financi al Reporti ng Investme nt, Lending, Regulatio n Processes Participants Auditors Trading Partners Investors Financial Publishers and Data Aggregators Regulators Software Vendors Management Accountants Companies Economic Policymak ing Central Banks XBRL Ledger XBRL Financial Statements

Kurt Ramin Commercial Director, IASCF Former Partner, PwC Global Chair – XBRL International (e)