1. XBRL Implementation to Consolidation System - Implementation at a Japan’s Trading House - November 5, 2003 Fujitsu Limited

2. 1 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 Table of contents Overview and objectives of the client Overview and objectives of the client Old business processes Old business processes New business processes New business processes Project timelines Project timelines Future Plans Future Plans

3. 2 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 Overview of the company Sales of machinery-related components Consolidated Sales : 51.6 billion yen in 2002 Consolidated number of employees : 340 in 2002 New Business Model – Catalog-based business Has eleven subsidiaries, all outside Japan US, UK, Germany, Singapore, Thailand, Korea, China (4), Taiwan

4. 3 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 Objectives of the client Timely reports to the management team Flexible data collection process using XBRL Improve efficiency in the reporting process

5. 4 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 Summary of old business process HQ Subsidiary HQ Audit BeginningMiddleLast May, (N+2) month BeginningMiddleLast April, (N+1) month Excel Sheet Financial Reports Excel Sheet Accounting System Financial Report Excel Sheet DistributionSubmission Data Entry Consolidation Reporting Publication Auditor Audit Report Auditor Audit Report Management Meeting (every 2 nd Monday) Cons. Fin. Report

6. 5 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 Issues around old business process Gathering subsidiary information is time consuming Lack of current data for management analysis & decision. Poor data quality in reports from subsidiaries Manual entry using MS-Excel spreadsheets increases error rate. Non standard business process at each subsidiary Absence of coordination and lack of clarity in processes.

7. 6 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 Summary of new business process XBRL Internal XBRL Data Accounting Systems Data Validation [Rulebase] Data Conversion [csv->XBRL] XBRL IR XBRL Repository Subsidiary / HQ HQ Web Entry of additional data Upload data from Accounting System Data Entry [Instance Edit] Data Conversion [Mapping] Progress Mgmt [Web apps.] Progress Mgmt HQ Process Final Review [Web apps.] Report Creation & Final check Data Conversion [XBRL->csv] Automatic Validation Consolidation Package XWand XWand XWand Web Publication

8. 7 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 New business process at subsidiary Each subsidiary prepares “Trial Balance”, “Inter-Company Trades”, and “Inventory” every month. Automated data flow between subsidiary and HQ Improved efficiency through data validation and error checking by Rulebase Extension on XBRL processor (Interstage XWand) Trial Balance Info. Inter-Company Trades Info. Inventory Info. Co. A Taxonomy Interstage XWand Web Apps. Rule Base Rule Base Ext. XBRL Data Creation Apps. Accounting System Co. A Extension GL Core V1.1 GL Advance Business Facts Import XBRL Data Staff

9. 8 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 New business process at HQ Setup transfer pricing structure Manage the monthly report process not started (not registered) in editing submitted Interactive review and finalization of subsidiary information

10. 9 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 New business process for publication Consolidation Package EXCEL Financial rep. EXCEL Brief Anno. Export Data Conversion [csv->XBRL] Mapping Definition Year-end reports and Bi-annual reports to be published. XBRLReporting [Report Creation] Style Sheet Extract Financial Report Brief Announcement 03/2003 Store XBRL Repository 09/2003 03/200309/2003 03/200309/2003 03/200309/2003 XBRL Financial rep. 2003/3 2002/3 Output HTML Financial rep. 2003/3 2002/3 XBRL Brief Ann. 2003/3 2002/3 HTML Brief Ann. 2003/3 2002/3

11. 10 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 Improvement in new process Faster Reporting, Better Data Quality, Labor-saving Automated data flow between subsidiary and HQ (XBRL) Status management of subsidiary work progress Interactive finalization of monthly financial reports Data check before submission Automated Rules based checking using Interstage XWand Flexible investor reporting using XBRL Implementation of XBRL repository

12. 11 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 Timelines 2003 May System dev. & test ▼Implementation Plan (6/30) Milestone ▲Kick-off (5/16) ▲Contract Status▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ meeting Requirements Business analysis and design UAT Design / Programming / Test JuneJulyAugustSeptemberOctober Taxonomy & Rulebase design Requirement Analysis Project Management Consolidation Pkg. setup User Acceptance Test TopJax – XML-based development infrastructure for quick implementation PreparationInstallation/Setup Go-live

13. 12 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003 Future Plans Efficiency Improvement at subsidiaries System / data integration with the sales mgmt system Data utilization for management accounting More frequent data gathering, faster reportingMore detailed data for business managementDeploy Mapping function (US, UK -> all subsidiaries) Projection-Actual management Unification of subsidiary’s accounting system

14. 13 All Rights Reserved, Copyright © FUJITSU LIMITED 2001-2003