5 October, 2012 CEN/WS XBRL Comité Européen de Normalisation, WorkShop on XBRL Eurofiling Confcall 1

Contents CEN publications CEN Workshop XBRL Deliverables Strategy Mode of operation Timeline Next event Page 2

The CEN publications European Standard (EN) – the same everywhere Technical Specification (TS) – try it out and/or compete Technical Report (TR) – give information CEN-CENELEC Workshop Agreement (CWA) – agreement between parties Identified request for developing specification Simple agreement between the involved parties (may involve public enquiry using web) Very fast (can be virtually immediately) “Take it or leave it” Deliverable bears CEN logo but no implementation requirement A few are used in European (ICT) regulatory context Page 3

CEN Workshop XBRL Improving transparency in financial and business reporting CWA’s that promulgate XBRL deliverables on a standardised basis in Europe. CWA1: Standard specifications for XBRL attributes (“harmonization topics”) CWA2: “Metadata container” to wrap a submitted XBRL instance document CWA3: “roll-out package” that wraps the specifications and taxonomies Fundraised by the EC, promoted by XBRL EU, managed by CEN Secretariat: Maarten Peelen (Nederlands Normalisatie-instituut, NEN) Eight experts hired by the NEN for 50 working/days each over 2 years Elected Chair/Convenors (from EBA/EIOPA, Eurofiling workshop May 30 th ) CWA1: Katrin Heinze, CWA2: Emile Bartolé, CWA3: Aitor Azcoaga Chair: Ignacio Boixo (as proposed by Andreas Weller). Page 4

Page 5 Deliverables of CWA1 (Katrin Heinze) Official CEN Deliverables Specification documentEuropean XBRL Architecture Specification documentEuropean Filing Rule set Non-normative documentEuropean Data Point Methodology Complementary deliverables (depending on time constraints) Definition of Best Practices on Tagging of cells Versioning of European taxonomies Dealing with European taxonomy extensions Conformance Suite on taxonomy syntax rules

Page 6 Deliverables of CWA2 (Emile Bartolé) Official CEN Deliverables Specification documents metadata taxonomy Specification documentssubmission container Specification documentsfeedback container? Taxonomies / xml schema used for the preceding Auxiliary deliverables Test facilities (standards adherence)demo/compliance tools

Page 7 Deliverables of CWA3 (Aitor Azcoaga) 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

Strategy Reuse EBA/EIOPA deliverables and Eurofiling materials The wheel has been invented time ago Formalize best practices and lesson learnt since 2005 Close the gap with existing publications in other regions Full transparency & Public involvement of volunteers and stakeholders Multilevel European situation European Authorities (ITS) and National Supervisors (implementers) Joint approach (JEGR, Eurofiling, XBRL EU) Need of roll out guidance for local XBRL implementations Page 8

Mode of operations 1Draft (WD) TC secretary 2 PT presentation in WG3Draft Rev1 TC secretary 4 Public consultation5Final draft TC secretary 6Decision Steps 1-3 can be repeated until final draft for public consultation Discussion, changes, decision Project Team prepares first draft Project Team produces a second draft 3 months public consultation Project Team produces final draft Approval of CWA by CEN/WS XBRL members

Timeline Deadlines 1) – 12 th Public session. Interim report to EC incl. draft CWAs 2) months Public consultation 3) Final report to EC incl. approved CWAs Drafting WG review Comments resolution Public consultation Comments resolution Voting Dec 2013 Oct 2012 Sep 2013 Spring Project Team input Jan.-Aug. 2012: project starting, chair/convenors election, hiring experts

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