1. IFRS Taxonomy Architecture Holger Obst, Maciej Piechocki XBRL project managers

2. IFRS Taxonomy Architecture Agenda Introduction Requirements Development Architecture Visualisation Summary

3. IFRS Taxonomy Architecture Requirements Completeness and consistency with IFRS Documentation/visualisation Extensibility Stable platform XBRL Specification compliance

4. IFRS Taxonomy Architecture Development

5. IFRS Taxonomy Architecture Development

6. IFRS Taxonomy Architecture Architecture General considerations Taxonomy schemas Taxonomy linkbases New XBRL technologies

7. IFRS Taxonomy Architecture IFRS Taxonomy Framework

8. IFRS Taxonomy Architecture Release Timeline IFRS taxonomy reflects standards and interpretations effective as at the taxonomy release date IFRS taxonomy architecture is aligned with the IASB timeline for releasing of the standards Modelling of standards and interpretations as published by the IASB within one yearly IFRS taxonomy release Consideration of early adoption standards and their inclusion in the reporting process

9. IFRS Taxonomy Architecture Taxonomy Schemas Single schema approach Additional roles schema Namespace prefix Namespace URIUse ifrshttp://xbrl.iasb.org/YYYY-MM-DD/ifrs/Main namespace for all IFRS concepts Role URIDefinition http://xbrl.iasb.org/ifrs/role/{statement | disclosure}/ {unique name} {Disclosure | Statement} – { “ unique name ” }

10. IFRS Taxonomy Architecture Taxonomy Linkbases English label linkbase referenced from core schema Other than English label linkbases modularised according to languages Presentation, calculation, definition, reference modularised according to standards and interpretations Presentation, calculation and definition linkbases placed in single files for each statement or disclosure

11. IFRS Taxonomy Architecture Reference Linkbase Reference roleUse http://xbrl.iasb.org/ifrs/role/recognitionRefReference for recognition and derecognition of the concept http://xbrl.iasb.org/ifrs/role/commonPracticeRefReference for common practice disclosure relating to the concept. Replaces reference to IFRS common practice (IFRS-CP) enabling common practice reference to a standard or interpretation.

12. IFRS Taxonomy Architecture Reference Linkbase Reference partUse IssueDateIssue date of the standard or interpretation Name{IFRS|IAS|IFRIC|SIC|XBRL} NumberNumber of the standard or interpretation SectionSections of standard or interpretation. ParagraphParagraph in the standard SubparagraphSubparagraph of a paragraph ClauseSubcomponent of a sub paragraph SubclauseSubcomponent of a clause in a paragraph

13. IFRS Taxonomy Architecture Presentation Linkbase No changes in the expression of hierarchies in the presentation linkbase comparing to previous IFRS-GP taxonomy releases Enhancement to the way of expressing two dimensional tables Use of a double extended links in the presentation linkbase (for horizontal and vertical alignment) with additional attributes in order to express and render changes tables Alternative use of dimensions for changes tables

14. IFRS Taxonomy Architecture Definition Linkbase Main uses of dimensions: segment reporting (IAS 14 and IFRS 8); reconciliation (restatements); first time adoption; fair presentation override; … Only explicit dimensions (defined or open) Hypercubes are open and where possible default dimension specified

15. IFRS Taxonomy Architecture New XBRL Technologies Versioning Versioning solution as additional information for the IFRS 2008 taxonomy Rendering Tabular rendering in presentation linkbase Instance rendering out of scope Formulas No implementation for IFRS 2008 taxonomy Prototypes in 2008 for cross-context calculations and dimensional calculations

16. IFRS Taxonomy Architecture Visualisation Beside providing a stable platform the new taxonomy design allows better visualisation XBRL Educational Bound Volume for IFRS Interactive between XBRL information and International Financial Reporting Standards Integrated approach of taxonomy viewer and eIFRS Human readable XBRL information of taxonomy structure

17. IFRS Taxonomy Architecture Summary Timeline alignment with the IASB Use of dimensions Modelling of tables IFRS Taxonomy Architecture – discussion paper IFRS Taxonomy Prototype

18. IFRS Taxonomy Architecture Holger Obst, Maciej Piechocki XBRL project managers