26 September 2012 Aitor Azcoaga CEN/WS XBRL Kick-off meeting CWA3 Standardized roll-out package 1CWA3

Objectives Standardized "roll-out package" that wraps the specifications as defined under previous deliverables. Standard regulatory package with all taxonomies, technical assistance, conversion mechanisms, mapping components, localization components (via XBRL jurisdictions), etc., to create economies of scale and enhance adoption between Supervisors Implementation and roll-out guide with technical documentation, instructions for proper use of XBRL and a localization bridge to a national XBRL jurisdiction Page 2

Deliverables of CWA3 XBRL Supervisory roll-out guide Oriented towards national regulators on how to implement, extend and manage XBRL taxonomies XBRL reporting entities handbook Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL Page 3

XBRL Supervisory roll-out guide XBRL introduction to regulators including… How to start with XBRL from the regulator perspective How to implement and extend taxonomies (CWA2) Architecture, methodology and best practises (CWA1) Management and maintainability Localization Availability (download) How to transmit, process and validate instances (CWA2 header and container, etc.) Page 4

XBRL reporting entities handbook Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL Introduction to XBRL How to create, validate, visualise or publish instances Reference documentation This will be a high level document Page 5

Next steps Agree the concrete topics for the deliveries. Communication within CEN project and with other stakeholders (XBRL Europe and national jurisdictions, Eurofiling) Face to face meeting Frankfurt 12 th December Page 6

Thanks for your attention Page 7 Questions ? CWA2