XBRL Financial Reporting Supply Chain Architecture Maciej Piechocki XBRL Project Manager

XBRL Financial Reporting Supply Chain Architecture Agenda Introduction Financial Reporting Domain XBRL Financial Reporting Supply Chain Architecture Conclusions

XBRL Financial Reporting Supply Chain Architecture Introduction Financial Reporting Supply Chain (FRSC) Numerous participants Sophisticated legal requirements Inefficiencies in data exchange and data analysis eXtensible Business Reporting Language (XBRL)

XBRL Financial Reporting Supply Chain Architecture Agenda Introduction Financial Reporting Domain XBRL Financial Reporting Supply Chain Architecture Conclusions

XBRL Financial Reporting Supply Chain Architecture Financial Reporting Domain Analysis Accounting as “... the process of identifying, measuring and communicating information to permit judgements and decisions by user of the information” [AAA1966] Accounting Cycle Business Operation Cycles and Source Documents General Journal General Ledger Report Preparation Trial Balance and Adjustments Financial Statements and Financial Report Reporting Various Reporting Scenarios

XBRL Financial Reporting Supply Chain Architecture Reporting Scenarios Analysed Auditors Reporting Group Reporting Capital Markets Reporting Statutory Reporting Supervisory Reporting Tax Reporting Credit Risk Reporting

XBRL Financial Reporting Supply Chain Architecture Results of the Analysis (Data View) Reporting scenario Auditors reporting Group reporting Capital markets reporting Supervisor y reporting Statutory reporting Tax reporting Credit Risk Reporting Underlying legal regulations HGB, IFRS, US GAAP IFRS, US GAAP HGB, IFRS, US GAAP HGBHGB, IFRS Financial information Financial statements, management report, financial report, auditors’ report Financial statements, management report, financial report Financial report Tax financial statements Financial statements

XBRL Financial Reporting Supply Chain Architecture Results of the Analysis (Other Views) Reporting scenario/ View Auditors reporting Group reporting Capital markets reporting Supervisory reporting Statutory reporting Tax reportingCredit Risk Reporting Function Audit, archiving Consolidation, analysis Publication, analysis AnalysisPublicationAnalysis, archiving Analysis People Audited company, auditor Subsidiaries, parent entity Public companies, stock exchanges, investors Public companies, supervisor Companies, companies register Companies, tax offices Borrowing companies, commercial banks Network Paper, Excel, Word, PDF Excel, proprietary formats, integrated systems HTML, PDF, integrated systems, XML, paper PaperPaper, RTF, Word, Excel, XBRL Paper Time Directly after preparing Directly after preparing or after audit Three months after year end Within 20 days after publishing Within four months after publishing Within five months after year end On request and at the year end Motivation Assurance of financial information Providing a fair view of the group Providing investors with a fair view on the public companies Protection of the capital markets participants Providing general public with financial information Revealing malpractice and mistakes of tax payers Securing the borrowings

XBRL Financial Reporting Supply Chain Architecture Agenda Introduction Financial Reporting Domain XBRL Financial Reporting Supply Chain Architecture Conclusions

XBRL Financial Reporting Supply Chain Architecture Basic Defintions and Concepts Model Architecture Models as a subset of the architecture according to the Zachman [Zach1999] and Sinz understanding [Sinz1997, ] SourceDefinition Shaw and Garlan “Specification of the parts and connectors of the system and the rules for the interactions of the parts using the connectors.” [ShGa1996] ZachmanLogical construct for controlling the interfaces and integration of system components. [Zach1999] SourceDefinition SchütteA model is a result of the construction of the modeller, which represents the original object for the model user by means of relevant modelling language and in a certain point of time. [Schu1998, 59]

XBRL Financial Reporting Supply Chain Architecture Zachman Architecture Framework Six views Data Function Network People Time Motivation) Five levels of abstraction Contextual Conceptual Logical Physical Out-of-context) [modified after STKB2006, 27]

XBRL Financial Reporting Supply Chain Architecture Financial Reporting Supply Chain Architecture – Data View (Contextual) Data components Source document General journal General ledger Trial balance Adjusted trial balance Financial statements Tax code financial statements Additional information Audited financial statements Financial report Data structures Chart of accounts Accounting standards Additional regulations

XBRL Financial Reporting Supply Chain Architecture Financial Reporting Supply Chain Architecture – Data View (Conceptual)

XBRL Financial Reporting Supply Chain Architecture XBRL Financial Reporting Supply Chain Architecture – Data View (Conceptual)

XBRL Financial Reporting Supply Chain Architecture Financial Reporting Supply Chain Architecture – Function View (Contextual) Function components Recording transaction Journalising GL posting Trial balance preparation Adjusting trial balance Financial statements preparation Auditing Financial report preparation Report delivery Report consolidation Report publication Report archiving Report analysis

XBRL Financial Reporting Supply Chain Architecture Financial Reporting Supply Chain Architecture – Network View (Conceptual)

XBRL Financial Reporting Supply Chain Architecture XBRL Financial Reporting Supply Chain Architecture – Network View (Conceptual)

XBRL Financial Reporting Supply Chain Architecture Financial Reporting Supply Chain Architecture – People View (Contextual) Accountants Management Auditors Parent company Tax offices Commercial banks Companies registers Supervising institutions Capital markets Others Auditing SSR/A Financial report preparation RACCCC Report delivery RAI I IIIIII Consolidation SAS R

XBRL Financial Reporting Supply Chain Architecture Financial Reporting Supply Chain Architecture – Time View (Conceptual)

XBRL Financial Reporting Supply Chain Architecture XBRL Financial Reporting Supply Chain Architecture – Motivation View (Conceptual)

XBRL Financial Reporting Supply Chain Architecture Models Overview Financial Reporting Supply Chain Architecture XBRL Financial Reporting Supply Chain Architecture Data (What) Function (How) Network (Where) People (Who)Time (When) Motivation (Why) Objectives/ Scope (Contextual) Enterprise Model (Conceptual) Data (What) Function (How) Network (Where)People (Who)Time (When) Motivation (Why) Objectives/ Scope (Contextual) +++ ØØ + Enterprise Model (Conceptual) ØØ

XBRL Financial Reporting Supply Chain Architecture Agenda Introduction Financial Reporting Domain XBRL Financial Reporting Supply Chain Architecture Conclusions

XBRL Financial Reporting Supply Chain Architecture Summary

XBRL Financial Reporting Supply Chain Architecture Maciej Piechocki XBRL Project Manager