1. Product Offering Overview CONFIDENTIAL AND PROPRIETARY Copyright ©2004 Universal Business Matrix, LLC All Rights Reserved The duplication in printed or electronic form or redistribution of this document is strictly prohibited

2. 2CONFIDENTIAL AND PROPRIETARY UBmatrix Universal Business Reporting Framework VERTICAL SOLUTIONS Regulators Financial Services Healthcare Corporate Reporting FRAMEWORK Public & Private Taxonomies Services Security & Authentication Services Users & Roles- based Access Control Services Public & Private Business Rules Services Report Storage & Searching Services On-Demand Reports & Scheduled Reports subscriptions Services Universal Business Reporting Framework Time- stamps, XBRL Validation Services Server Integration and Mapping Services Web Analyzer Services Taxonomy Authoring Services Client Publishing Services Form Management Services Business Rules Authoring Services Business Process Re-engineering Taxonomy Mgmt. System Automator XBRL Pro. - Office Plug-in Web Analyzer PRODUCTS Data Storage Workflow Other Products Universal Business Server Universal Business Instance Server Universal Business Server Desktop Apps. UBmatrix API Toolkit

3. 3CONFIDENTIAL AND PROPRIETARY UBmatrix Product Family Roadmap Automator XBRL Pro Studio Desktop taxonomy development application Universal Business Server Web-based taxonomy and XBRL document process and workflow management system UBmatrix API Toolkit Provides developers with access to XBRL documents through a flexible document object model Report Users Regulators Internal users Investors/Analysts Banks Data sources ODBC, CVS, XML, other Automator for Office Desktop XBRL document authoring and analysis Plug-in for Excel Available today Available Q1, 05

4. 4CONFIDENTIAL AND PROPRIETARY zzzzz Desktop Products Available today Available Q1, 05 Automator for Office Microsoft Office Excel 2003 plug-in for XBRL document authoring and analysis Automator XBRL for Excel allows uses of Microsoft Office Excel 2003 to automatically convert Excel financial reports into XBRL documents with the click of a button. With Automator XBRL for Excel users can: Author XBRL Documents: Download XBRL documents into Microsoft Office Excel 2003 and easily compare and analyze financial data Import and modify existing XBRL documents Convert Excel financial reports into XBRL Validate XBRL documents Analyze XBRL Documents: Easily compare and analyze data without having to re-type or cut-and-paste. Conduct side-to-side comparisons of financial reports. Compare multiple companies line by line, and over multiple time periods. Conduct ratio analysis and much more. zzzzz Automator XBRL Pro Studio Desktop taxonomy development application For creating and deploying XBRL-enabled business reporting taxonomies and XBRL documents. Automator XBRL Pro Studio facilitates the creation, exchange and validation of complex taxonomies and extensions. Unique to Automator XBRL Pro is BusinessRule Creator TM, a powerful capability for creation and validation of computational and business rules. Allows domain experts and programmers to leverage the power of XBRL. Enables the automation of regulatory compliance, internal and external reporting.

5. 5CONFIDENTIAL AND PROPRIETARY zzzzz Desktop Products Roadmap Automator for Office zzzzz Automator XBRL Pro Studio New features and functions for v7.0 Scheduled for release Q2, 05 Multi-Select and batch editing of elements and linkbase attributes Tree view Tuple display upgrades Localizable error messages New features and functions for v2.0 Scheduled for release Q2, 05 Create and publish customizable reports using stylesheets New features and functions for v7.1 Scheduled for release Q3, 05 XBRL Processor API Toolkit integration UI componentization New features and functions for v2.1 Scheduled for release Q3, 05 Reverse mapping from UBS Localization New features and functions for v7.2 Scheduled for release Q4, 05 Toggle to/from code to display text- based editing New features and functions for v2.2 Scheduled for release Q4, 05 TDB

6. 6CONFIDENTIAL AND PROPRIETARY Server Product Available Q1, 05 zzzzz Universal Business Server Web-based XBRL business reporting taxonomy and XBRL document process and workflow management system Manage reporting process and workflows with: Role-based user interface Content presented to the user is based on roles assigned to each user Access control management is based on centrally managed user/role allocations Metadata management Full life-cycle of metadata is managed from creation to publishing Metadata is managed on the level of the individual concepts & edits Data series are “assembled” and managed from a set of concepts and released as taxonomies Instance document management Instance documents submitted and received Instance documents validated through modular sets of edits Full-featured instance document management and reporting

7. 7CONFIDENTIAL AND PROPRIETARY zzzzz Server Product Roadmap Universal Business Server New features and functions for v2.0 Scheduled for release Q2, 05 Localization Base platform expansion to support additional source systems New features and functions for v2.1 Scheduled for release Q3, 05 Create and publish customizable reports using stylesheets XBRL Query Builder Online taxonomy editing (DTS) New features and functions for v2.2 Scheduled for release Q4, 05 Online taxonomy editing (Metadata)

8. 8CONFIDENTIAL AND PROPRIETARY API Toolkit Available Q1, 05 zzzzz UBmatrix API Toolkit Provides developers with access to XBRL documents through a flexible document object model API Toolkit key features include: Validate XBRL taxonomies Validate XBRL instance documents Edit taxonomies and instance documents Facilities reading and writing of taxonomies and instance documents to files and databases Reference implementations for infrastructure components Developers looking for open, global standards- based business solutions to automate business information process and workflow will find the UBmatrix API Toolkit invaluable. UBmatrix API Toolkit is easy to integrate, and flexible to accommodate the ever evolving standards and changing business requirements of your customers.

9. 9CONFIDENTIAL AND PROPRIETARY API Toolkit Product Roadmap zzzzz API Toolkit New features and functions for v2.0 Scheduled for release Q2, 05 Prepackaged applets Mapping and conversion API New features and functions for v2.1 Scheduled for release Q3, 05 Third-party interfaces Multi-taxonomy editing New features and functions for v2.2 Scheduled for release Q4, 05 Third-party interfaces Maintenance

10. 10CONFIDENTIAL AND PROPRIETARY Business Reporting Automation Regulators, Analysts, Investors, Internal Management Computers Applications Systems Operating Systems Networks Taxonomy Mgmt. System Automator XBRL Pro. - Office Plug-in Web Analyzer Data Storage Workflow Other New Products Universal Business Server Universal Business Instance Server Universal Business Server Desktop Apps. Data is “normalized” from infrastructure Data is easily available to users UBmatrix API Toolkit