1. 26 September 2012 Katrin Heinze CEN/WS XBRL Kick-off meeting CWA1 deliverables 1CWA1

2. Objectives Standardisation of the European XBRL architecture and common instance filing rules to cover approprieatly the list of harmonisation topics listed in Annex B of the CEN WS XBRL Business Plan create transparency on the harmonised reporting data across Europe increase interoperability between services and applications overcome lack of standardisation in XBRL reduce the reporting burden of international acting reporting entities Definition of an European Data Point Methodology to represent the requirements of European reporting frameworks in a data model link the business requirements with the technical transfer format create a human readable representation of the content and relations defined in XBRL Page 2CWA1

3. Level of Harmonisation in Europe Page 3 European Supervisor Reporting entity Data Point Model ? © cundus AG XBRL Data Format & XBRL Filing European Reporting Frameworks Harmonised Not harmonised

4. Deliverables of CWA1 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 CWA1Page 4

5. First Summary of existing documents Draft XBRL architecture document created for European taxonomies Draft document on Data Point Methodology Draft Filing Manual for an European reporting Draft Cookbook on Data Point Modelling Summary of Best Practices on Data Definitions (Eurofiling Initiative) http://xbrlwiki.info/index.php?title=Best_Practices_on_Data_Definitions Page 5CWA1

6. Organisation of CWA1 team work Regular conference calls via powwownow.compowwownow.com Cooperation on documents via Wiki technology Regular CEN WS XBRL F2F meetings Page 6CWA1

7. Thanks for your attention Page 7 Comments or questions? katrin.heinze@bundesbank.de CWA1