12th XBRL International Conference

www.xbrl.org/tokyo

12th XBRL International Conference

BRINGING BUSINESSINTO FOCUS WITHXBRL —THE REVOLUTIONIN CORPORATEREPORTING

November 7–10, 2005Royal Park HotelTokyo, Japan

Co-hosted by XBRL International, XBRL-Japan & JICPA

2XBRL CONFERENCE PROGRAM

THANKS to our conference SPONSORS

for their continued support


Welcome letter 4

Conference Information 5

Monday, 7 November, Public Day Agenda 6

Tuesday, 8 November, Special Interest Day Agenda 9

Wednesday, 9 November, Tutorial Day Agenda 21

Thursday, 10 November, Work Group Agenda 27

Table of Contents


Welcome Letter

November 2005

Dear Attendees,

On behalf of XBRL Japan, I would like to welcome you to the 12th XBRL International Conferencein Tokyo. Since the last XBRL International Conference was held in Tokyo in 2002, adoption ofXBRL has made great progress worldwide. All over the globe, financial regulatory authorities,stock exchanges, tax authorities and many other institutions are using XBRL to revolutionisecorporate reporting and “bring business into focus.”

In Japan, XBRL projects are underway at the Tokyo Stock Exchange, the National Tax Agency andthe Bank of Japan — just to name a few. Additionally, Financial Service Agency of Japan hasadopted XBRL in its Electronic Disclosure for Investors Network. We are thrilled to see thisprogress in promoting XBRL in Japan as part of the greater worldwide trend of market adoptionof XBRL.

The 12th XBRL International Conference offers the best opportunity to learn about the worldwidetrends of XBRL adoption, the latest developments of XBRL, and vendor products and services thatare supporting adoption. We are honored to be the host to a large number of participants fromwithin Japan as well as from the world, particularly from Asian countries. We welcome you toour country and hope that you gain valuable insight from the conference presentations andleverage the business networking opportunities that will surely be available.

Sincerely,Kiyoshi KanaiChairman, XBRL Japan


HOTEL INFORMATIONRoyal Park Hotel2-1-1, Nihonbashi KakigarachoChuo-ku, Tokyo, JAPANPhone: +81-3-3667-1111Fax : +81-3-3667-1115www.royalparkhotels.co.jp

Messages can be left for attendees by calling the above number and asking for the XBRL Registration Desk.

REGISTRATION HOURSMonday, 7 November 9:00am – 5:00pm

Tuesday, 8 November7:30am – 5:00pm

Wednesday, 9 November8:00am – 5:00pm

Thursday, 10 November 8:00am – 5:00pm

EXHIBIT HOURSMonday, 7 November 10:00am – 6:25pm

Tuesday, 8 November 8:30am – 4:30pm

Wednesday, 9 November 9:00am – 5:00pm

Thursday, 10 November8:30am – 5:00pm

LOCATION OF EXHIBITSExhibitors will be on the 3rd floor on the first day and the 2nd floor for the remainderof the conference.

LOCATION OF REGISTRATION DESK• Monday, 7 November — Third floor

front entrance of the foyer.

• Tuesday, 8 November — Second floor in front of the Ariake Room

• Wednesday, 9 November — Second floorin front of the Ariake Room.

• Thursday, 10 November — Second floor in front of the Ariake Room.

REFRESHMENT BREAKSRefuel between educational sessions witha beverage, network with associates, andobtain the answers to all your questions.Refreshment breaks will be located as follows:

• Monday — Third floor entrance hall in front of the Crown Room

• Tuesday — The Foyer area in theHarumi room

• Wednesday — The Foyer area in the Harumi room

• Thursday — The Foyer area in theHarumi room

DESIGNATED SMOKING AREASSmoking is not allowed in conference roomsand foyer. A smoking area will be designatedby the Royal Park Hotel.

CELL PHONES AND PAGERSAs a courtesy to our speakers and your fellow conference attendees, please silencecellular telephones and pagers during allconference sessions.

SERVICESBaggage Check: Ask for the serviceof a hotel bellman.

Lost and Found: Check with theregistration desk.

Message Board: Located in theregistration area.

CONFERENCE DINNER The conference dinner will be held atMeguro Gajoen. Transportation will beprovided to and from the hotel and the dinnervenue. Buses leave promptly at 5:00pm.

POST-CONFERENCE MATERIALS WEB SITEAfter the conference, you will be able toaccess conference presentations and materialsat www.xbrl.org/pastevents. This site willprovide you with links to materials that wereeither revised or were not included in yourbinder. We hope you will find this site useful.

Conference Information

Monday, 7 November 2005 — Public Day

9:00am – 5:00pm Registration Open

10:00am – 10:15am Opening Remarks from XBRL JapanKiyoshi Kanai, Chair of XBRL Japan

10:15am – 10:30am Opening Remarks from JICPATsuguoki Fujinuma, Chairman and President, JICPA

10:30am – 11:00am Moving XBRL International ForwardKurt Ramin, Chair of XBRL International and XBRL Team Leader, IASCFMr. Ramin will present on the status of worldwide XBRL adoption, XBRL’s vision and strategymoving forward and developments within the XBRL International organisation.

11:00am – 11:30am Tokyo Stock Exchange Presentation Taizo Nishimuro, Chairman of the Board, Tokyo Stock Exchange, Inc

11:30am – 12:00pm Update from the Japanese Accounting Standards BoardIkuo Nishikawa, Vice Chairman, Accounting Standards Board of JapanMr. Nishikawa will present on recent developments in Accounting Standards in Japan. He will discuss the views of the Accounting Standards Board of Japan (ASBJ) on internationalconvergence and the progress of the joint project with International Accounting Standards Board (IASB). In addition, he will explain other agenda items currently under deliberation in ASBJ, including dealing with newly legislated corporate law. He will also comment on the role of XBRL in financial reporting from the viewpoint of a national accounting standards setter.

12:00pm – 1:30pm Lunch

1:30pm – 2:00pm FSA PresentationYuuichi Ikeda, Director, Corporate Accounting and Disclosure Division, Planning and Coordination Bureau, Financial Services Agency

2:00pm – 2:30pm SEC PresentationJeff Naumann, U.S. Securities and Exchange Commission*Chairman Christopher Cox video presentation


12th XBRL International ConferenceBRINGING BUSINESS INTO FOCUSWITH XBRL — THE REVOLUTIONIN CORPORATE REPORTING

November 7 – 10, 2005 • Royal Park Hotel, Tokyo, Japan


2:30pm – 2:55pm Bank of Japan’s XBRL ProjectYoshiaki Wada, Director, Head of Financial data center section, Financial systems and bank examination department, Bank of JapanThe Bank of Japan (BOJ) has been conducting an XBRL pilot project with Japanese commercial banksduring the past two years. As the final step to implementation, the BOJ started developing the tools for the banks enabling them to submit XBRL based reporting data to the BOJ. This presentation willexplain the following:

• Why the BOJ is interested in XBRL

• The purpose and the merit for the central bank in using XBRL

• How XBRL will change social welfare

• Progress of the project in the last two years

• Schedule for implementation

• Outline of the BOJ reporting scheme

2:55pm – 3:20pm FDIC PresentationMike Bartell, CIO, FDIC

3:20pm – 3:45pm XBRL Projects and Events in SpainFederico Florez, Information Systems Director, Bank of SpainIn the last year, the use of XBRL has progressed from expectation to reality in Spain. Since 1 July ofthis year, eleven financial institutions have been sending data on their Individual and Consolidated PublicStatements to the Banco de España through XBRL. Almost simultaneously, the taxonomies developedby the Colegio de Registradores (Registries’ Association) and by the CNMV (National Securities MarketCommission) were approved. Since July, the latter supervisor has been receiving periodic public reportsin XBRL format. The benefits already achieved with these projects can be summarised as follows:

• Promotion of the adoption of the XBRL standard in line with international trends in market discipline.

• Increasing the Spanish financial sector’s understanding of matters connected with the XBRL standard.

• Obtaining realistic expectations from entities regarding the possibility of reporting in XBRL.

• Establishing a more efficient and scalable communications protocol between supervisors and entities.

• Establishing an initial approach to IFRS reporting in an electronic format.

3:45pm – 4:00pm Presentations from Gold Sponsors

4:00pm – 4:30pm Refreshment Break


4:50pm – 5:10pm North America — Recalibrated Strategies: New Messages and Clear DirectionsWilliam J. L. Swirsky, Vice-President, Research and Development, Canadian Institute of Chartered Accountants

5:10pm – 5:30pm XBRL Developments in Europe: What’s Going On?Olivier Servais, Permanent Secretary, XBRL in EuropeIn almost every European country, XBRL projects have been started and XBRL working groups orjurisdictions have been initiated. Every business area has been impacted and real results areconfirming the value of XBRL as a standard for business reporting: banks & banking supervisors,listed companies and securities regulators, tax agencies, balance sheet offices (companiesfinancial statements filing), anti-money laundering, credit risk, etc. The purpose of this presentationis to illustrate some real examples of the real savings that have been reached in these countriesand in these business areas.

5:30pm – 5:50pm Adoption of XBRL Gains Momentum in Asia PacificEiichi Watanabe, XBRL International Executive Committee member for Asia Pacific, XBRL InternationalAsia Pacific is a diverse region in terms of economy, regulations and reporting practices. Theadoption of XBRL has made steady progress. In 2001, the Asia Pacific region was the first placewhere a financial regulator adopted XBRL in their production system. This was followed by theFFIEC in the USA and other financial regulators in Europe. Now the most recent adoption is back inAsia, with the adoption of XBRL by Financial Service Agency of the Japanese government. Today,XBRL is used in tax filing, stock exchanges and banking regulations to name a few. In thispresentation, the adoption status of XBRL in Asia will be reviewed.

5:50pm - 6:10pm Using XBRL for Bank LendingMakoto Shibata, Chair of Financial Working Group, XBRL JapanThe XBRL Japan Financial Services Working Group has been discussing how XBRL data can beused in bank lending. Since eTax filing started last year in Japan, private companies have startedto prepare their financial statements in XBRL. Banks are hoping to utilise XBRL data for creditanalysis. The group has been conducting a proof of concept in this area, with the followingphased approach.

• Evaluation and gap analysis for the use of bank lending — by analysing the XBRL taxonomy for eTax filing, it was concluded that information covered in it seemed to be almost sufficient for bank lending business process.

• Development of a taxonomy for bank lending — in addition to financial data, other necessaryinformation for loan applications, such as lending amount, period and conditions are included in the taxonomy being developed.

• Development of demo systems — more than 10 member companies have participated indeveloping demo systems for the proof of concept in different processes, creating, editing,sending, saving, and analysing XBRL data.

In this session, the group will present the overview and the concept of the project and the actual demo will be presented on the Special Interest Day


6:30pm – 8:30pm Conference Reception

All Day Track History of XBRL: 2000 – 2005This event is designed to showcase the impressive worldwide progress of XBRL over the last fiveyears. The aim is to share the history of XBRL from its inception when XBRL International wasformally established in April 2000 and during the subsequent five years.


Tuesday, 8 November 2005 — Special Interest Day


History of XBRL: 2000 – 2005 — All Day TrackThis event is designed to showcase the impressive worldwide progress of XBRL over the last fiveyears. The aim is to share the history of XBRL from its inception when XBRL International wasformally established in April 2000 and during the subsequent five years.

8:30am – 4:30pm Concurrent Sessions

EXTERNAL REPORTING SPECIAL INTEREST TRACKChair: Manabu MizutaniThis track will focus on the latest information on external reporting by regulations like the StockExchange Law, the Commercial Code, etc. The U.S. Securities and Exchange Commission (SEC)started the XBRL voluntary filing program in March 2005. Now many regulators, including the FSAin Japan, are planning the adoption of XBRL filing. The latest information about XBRL adoptionprojects will be presented.

Presentations include:

• XBRL adoption in each country

• Outline of disclosure systems using XBRL

• Tools for preparers

• Practical information on using XBRL in operations and pilot tests

Target audience: Preparers, accountants, regulators considering XBRL adoption.

DETAILED SCHEDULE FOR EXTERNAL REPORTING TRACK:

Session Time Presentation

8:50am – 9:30am Using XBRL Global Data — The CFO Perspective Filing Documents with the SEC using XBRLGreg Adams, COO & CFO, EDGAR Online, Inc.To promote adoption of XBRL, the SEC has requested companies to voluntarily file documentsusing this new global financial standard. EDGAR Online was one of the first companies to submitdocuments in XBRL. Greg Adams, COO & CFO, will explain the benefits of filing in XBRL and how itbenefits companies of every size. Greg will also shed light on the process and give practical adviceand tips on how to get started submitting forms to the SEC using XBRL.

9:30am – 10:00am Automatic Rendering Tool and Digital Audit Process InnovationYong Moon Lee, CEO of IBCENTER CO., LtdThe KICPA is developing an XBRL Editor with audit report generator functionality, which canproduce an Audit Report in Microsoft Word Format or Korean Word Processor HWP. Auditorsspend significant time and effort on audit report preparation during their busy season. XBRL can beused in this area to reduce the time and resources required for this. It also can increase the qualityof the audit report by using the calculation linkbase. In this session, the speaker will use examplesto explain how this can be accomplished. This will eventually drive XBRL to spread widely inaccounting and auditing. And by utilising XBRL GL, the speaker will show the blue print of digitalaudit process innovation. Using XBRL GL in a company’s legacy system, auditors can performoverall review and analysis, sampling and preparation of confirmation, aging test, and other tasksmore efficiently. Using XBRL GL, auditors can extract data from an ERP system in a standard way,save time from administrative work and store working papers in an electronic format. It can alsoimprove the quality control process internally and externally.


10:00am – 10:30am Shanghai Stock Exchange PresentationHuang Hongbin, Vice Director of Listing Department, Shanghai Stock ExchangeIn 2002, the China Securities Regulatory Commission (CSRC) decided to reform the technologyused for the information disclosure of listed companies in China. The benefits of XBRL wereconsidered for the project and a working group was formed. Experts from Shanghai and ShenzhenStock Exchanges, software companies and consulting firms worked together for over a year andproduced a draft of the Electronic Information Disclosure Specification for Listed Companies. At theend of 2003, Shanghai Stock Exchange (SSE) launched a pilot project, which enabled more than100 companies to tag their annual report in XBRL. SSE then developed a set of taxonomies in2004. Many listed companies in China have started to understand and adopt XBRL. By mid- 2005,approximately 837 companies use the taxonomies.

The set of taxonomies currently include seven taxonomies including: commercial and industrial;global common document; company general introduction; management report; important events;and accountants report. XBRL International granted Acknowledged status to the taxonomies being used for company reporting in China in September 2005. There are more than 3000elements defined in the taxonomies. SSE has expanded the taxonomies to cover all the elementsused in regular and intra-year reporting. The pilot project has moved on to full-scale reporting. SSE also plans to extend the set of taxonomies to cover temporary announcements by listedcompanies. SSE is now transferring historical reports into XBRL data to enable efficient access to this information.

10:30am – 11:00am Refreshment Break

11:00am – 12:00pm Tokyo Stock Exchange PresentationJun Narimatsu, Manager, Listing Department, Tokyo Stock Exchange


1:00pm – 2:00pm XBRL and IFRS: Working Together in EuropeJosef MacDonald, IASC Foundation XBRL Practice Fellow and Leilani MacDonald, IASC FoundationAssistant Translation Project ManagerThe International Financial Reporting Standards (IFRS) taxonomy is one of the leading financialreporting taxonomies, both in terms of its design and content. It has the potential to be used inover 90 IFRS-based countries in the world. Its development is led by the IASC Foundation — theparent foundation — created as part of the reorganisation in 2000 to oversee the InternationalAccounting Standards Board (IASB).

This session will provide a brief overview of the IFRS taxonomy — outlining its history, currentactivities and the next steps in its development. The session will focus on the intended use of theIFRS taxonomy in Europe. A variety of topical issues such as the taxonomy extension, labellinkbase translations and taxonomy maintenance will also be examined.

This session will be conducted in both Japanese and English.

2:00pm – 2:30pm Software: The Current and Future of XBRLRob Blake, Vice President of Product Marketing, Rivet SoftwareOne of the key success factors in helping advance XBRL adoption is the availability of software applications that help users create and distribute XBRL taxonomies and instancedocuments. This session will provide an overview of the different types of software applicationsavailable, an update of currently available software applications, and what direction softwareapplications are headed.


2:30pm – 3:00pm Lessons from an Early XBRL AdopterPaul Phenix, Senior Adviser, Australian Stock ExchangeAs a founding jurisdiction of XBRL International, Australia was one of the earliest supporters andadopters of XBRL. The Australian Prudential Regulation Authority (equivalent to the FDIC) was thefirst organisation to introduce an XBRL based reporting system. XBRL-Australia did most of thethings that were agreed as necessary steps on the road to early general adoption of XBRL.Adoption progress has been steady, but slow in recent times for a number of reasons, most ofthem related to XBRL-Australia’s early successes. The presentation will examines the successes of XBRL Australia plus the pitfalls, distractions and obstacles which can delay general adoption of XBRL. It will offer lessons for other jurisdictions at the early or middle stages of adopting andimplementing XBRL programs. It also highlights the opportunities which will speed adoption and implementation.


3:30pm – 4:00pm Panel Discussion

9:00am – 4:30pm GL SPECIAL INTEREST TRACKChairs: Nobuyuki Sanbuichi and Taro IkedaThe GL Special Interest Track will include the following three sections:

• Overview of the important features of XBRL GL and a guide to the Public Working Draft.

• XBRL GL use cases will guide participants through specific useful scenarios including reducingclosing periods, financial reporting for different jurisdictions, internal reporting, internal control for SOX 404, 409, cash managements, tax, performance management, real-time auditing. This session includes a real implementation use-case followed by a panel discussion with the presenters.

• Technical guidance and software show case.

Target Audience: This track is aimed at business strategy planners, accountants whoseresponsibilities include preparation of public company filings, tax reports, or auditors providingassurance, regulator, governmental agencies including FSA, NTA, METI.

DETAILED SCHEDULE FOR GL TRACK:


9:00am – 9:30am XBRL GL OverviewDiane Mueller, Gorilla Management

9:30am – 10:00am XBRL GL 2005 Taxonomy and Best Practice Instance DocumentsGianluca Garbellotto, XBRL Business Manager, DynAccSysGaLaPaGoS — or General Ledger Practices Guide for Study — is one of the many resourcesprovided by XBRL International and the XBRL GL Working Group to document and understand XBRLGL 2005. During this session, we will walk through the general structure of GaLaPaGoS (humanreadable version of XBRL GL, annotated best practice instance documents, corresponding sourceXML documents), and examine specific examples.

We will also illustrate two important issues related to best practice discussions on XBRL GL:

• How to structure an instance document for different purposes (monolithic vs. modularapproach);

• Consumption of XBRL GL instance documents: a few key elements that can drive consumption in a target software application.

10:00am – 10:30am GL Software ShowcaseEric Cohen, PricewaterhouseCooper



11:00am – 11:30am XBRL GL and External ReportingWalter Hamscher, CEO, Standard AdvantageAutomation of the business reporting supply chain will benefit all participants, but most of thecontent of that supply chain resides inside of organisations, and only a tiny subset is released tothe outside world. With the release of GL 2005, the XBRL taxonomy for recording ledger entries,we will soon have the tools in hand to accelerate the integration of disparate systems inside ofcompanies and government agencies large and small. This talk will illustrate ways in which GL2005 instances could be used in the preparation of external reports.

11:30am – 12:00pm Internal Reporting, Internal ControlMike Willis, Global Lead Partner, PricewaterhouseCooper


1:00pm – 1:45pm Internal Control and IT ControlPresenter: Akira Matsuo, IT Committee, JICPA

1:45pm – 2:15pm Tax and XBRL GL: The Logical Next Step Marc Van Hilvoorde, Vice Chair of XBRL Domain Working GroupThe Dutch Tax Authority is a key player in the Dutch taxonomy project and a driving force in XBRL adoption in the Netherlands. This taxonomy contains financial reporting elements, tax andstatistical elements and will be the basis for the tax filing of companies as of 2007. After theDutch taxonomy is done, the next logical step is to integrate the XBRL GL standard into a coreprocess of a tax authority: inspection. In this presentation, Marc will discuss the benefits for taxauthorities to embrace the XBRL GL standard and show how they can use it. He will illustratethe developments by using examples from the Dutch perspective.

2:15pm – 3:00pm Improving Audit with, and Auditing, XBRL GLEric Cohen, PricewaterhouseCooperThere are many potential benefits of XBRL GL when it is used throughout the business reportingsupply chain. Systems will exchange business data with a minimum of information friction.Information will flow more quickly and with reduced risk caused by manual reentry or ad hoc andproprietary programming. The electronic audit trail will connect systems internal and externalwhere it was impractical to do so in the past.

The need for more oversight and tools for internal auditors, external financial auditors and externaltax auditors to manage today’s increasingly disparate and Internet-reliant systems is facilitated bystandard payload, compromise and agreement. XBRL GL is a channel for all of those needs to bemet and tools to be developed.

In this session, you will learn about interest in XBRL GL by the audit community, see therepresentation capabilities that will help create a seamless electronic audit trail, and hear aboutissues stakeholders in the audit supply chain should actively participate in to bring the realisation of the benefits of XBRL GL as quickly as possible.


3:30pm – 4:30pm Panel DiscussionPanel: Hugh Wallis, Gianluca Garbellotto, Eric E Cohen, Walter Hamscher, Mike Willis, Akira Matsuo, Marc Van Hilvoorde

9:00am – 4:30pm FINANCIAL SERVICES/REGULATORS & TAX SPECIAL INTEREST TRACKChairs: Yoshiaki Wada and Makoto ShibataFinancial Services, Regulator and Tax are the focal areas around the world which are leading the implementation of XBRL.

The morning track is focused on financial services and tax, covering practical cases.

• Proof of concept in Bank Lending

• XBRL use in eTax Filing

• Case studies from all over the world


The afternoon track is composed of a series of presentations covering the latest progress in the pilots, proofs and adoption of XBRL in the regulatory reporting fields.

• US, European and Asia Pacific regulators’ pilots or applications for financial statements or operations reporting

• BIS reporting applications

• Statistics reporting applications

Target audiences: Regulators, Tax, Financial Service Institutions

DETAILED AGENDA FOR FINANCIAL SERVICES/REGULATOR TRACK:


9:00am – 10:00am Proof of Concept — Using XBRL for Bank LendingMembers of XBRL Japan Financial Services Working Group (Moderator: Chair, XBRL JP FIN)The XBRL Japan Financial Services Working Group has been discussing how XBRL data can beused in bank lending. As eTax filing started last year in Japan, private companies have started toprepare their financial statements in XBRL. Banks are hoping to utilise XBRL data for credit analysis.The group has been conducting a proof of concept in this area, with the following phased approach:

• Evaluation and gap analysis for the use of XBRL in bank lending — by analysing the XBRLtaxonomy for eTax filing, it was concluded that information covered in it seemed to be almostsufficient for bank lending business process.

• Development of a taxonomy for bank lending — in addition to financial data, other necessaryinformation for loan application, such as lending amounts, period and conditions are included inthe taxonomy developed.

• Development of demo systems — more than 10 member companies have participated indeveloping demo systems for the proof of concept in different processes of creating, editing,sending, saving, and analysing XBRL data.

In this session, participating companies will present their demo systems and how they haveimproved the efficiency of the bank lending process.

10:00am – 10:30am eTax Filing in JapanTetsuji Kai, Assistant Director, National Tax Agency, Office of Information Technology


11:00am – 12:00pm Combining Standards: An Example of European Central Banks using XBRL and IFRSManuel Ortega, Chair of ECCBSO and Josef MacDonald, IASC Foundation XBRL Practice FellowThe European Committee of Central Balance Sheet Data Offices (ECCBSO) was set up inNovember 1987 on the initiative of several notable European central banks and the EuropeanCommission. Its aim is to contribute to improve the analysis of information of non-financialcorporations, to exchange information and to undertake joint work.

The ECCBSO have developed a common reporting format based on International FinancialReporting Standards (IFRS) and the IFRS-GP XBRL taxonomy.

In this presentation, attendees will learn how the ECCBSO Standard Formats are:

• Created

• Being used to assess the usefulness of XBRL to provide a mechanism for analysis

• Reducing the reporting burden on European corporations

In this session we will provide an overview of the ECCBSO pilot XBRL project. Session speakers will examine in detail the issues faced and lessons learned from the perspective of the Standard Format designers, XBRL-enablers and ultimate users.



1:00pm – 1:30pm XBRL and the Basel II Capital AccordDon Inscoe, Deputy Director, Insurance and Research, FDICThe 2004 Accord provides a more risk-sensitive framework for determining minimum capitalrequirements for internationally competitive banking organisations. Regulators in each country have national discretion to specify reporting requirements to review each Basel II bank. XBRL canensure that returns collected by regulators in different countries can be compared across borders.The XBRL technology can enable more accurate review by regulators and reduce reporting costsfor banks and regulators. Mr. Inscoe will discuss how XBRL can help bank supervisors assesscompliance with international capital standards regardless of where the banking organisation is chartered.

1:30pm – 2:00pm XBRL in Practice: Achieving Business ValueMartin Henning, Central Data Repository Project Manager, FDICThe United States’ Federal Deposit Insurance Corporation, Federal Reserve System, and the Office of the Comptroller of the Currency (Agencies) agreed to enhance the methods and systemsused to collect, validate, process, and distribute quarterly Reports of Condition and Income (Call Reports) submitted by all commercial banks.

The business goals of the project are:

• Increasing process efficiency

• Enhancing process agility

• Enhancing Call Report data integrity, accuracy, and consistency

• Adopting a collaborative, interagency approach to Call Report management

A new system has been developed and will be used for the first time to collect and process theSeptember 2005 Call Report data. It uses the eXtensible Business Reporting Language (XBRL) topublish information about the concepts collected, their validation criteria, instructions, andpresentation elements (in taxonomy files). This information is currently used by six softwarevendors to create software that banks use to prepare their data for submission. Banks also useXBRL as a format for transmitting their Call Report data to the system. The system also uses webservices to enable banker access to previously submitted data and current taxonomies.

Mr. Henning’s presentation will highlight how the business goals of this project have beenachieved through a brief overview of the new system.

2:00pm – 2:30pm Leveraging XBRL on Banking Supervision & Basel IIIgnacio Boixo, COREP XBRL Project Coordinator, Bank of SpainIn January 2005, the Committee of European Banking Supervisors (CEBS) agreed to start a formalconsultation with the banking industry, market participants and end-users to achieve a commonreporting framework of the solvency ratio by credit institutions (Basel II). The recommendedsolution is based on the XML/XBRL protocol which will allow banks to take full advantage of theframework. More information at www.corep.info.

In September 2005, a proof-of-concept XBRL taxonomy and corresponding mapping tools werepresented at the 3rd XBRL Workshop for European Supervisors. The taxonomy will be finalised atend of 2005, when both the dimensional specification and reporting framework become stable.

The flexibility of this implementation may be used as starting point of an international Basel IItaxonomy. The session will show the key elements of the approach, and the potential of scalabilityfor a generic solution.


2:30pm – 3:00pm German Financial Services Industry Focusing on XBRLNorbert Flickinger, XBRL GermanyGerman Financial Services are aware of the benefits XBRL is providing with regard to smarterworkflows and quality enhancement. Three different examples illustrate the spectrum ofopportunities and solutions: (i) Deutsche Bank is completing their system to collect and analyse100,000+ financial statements for credit risk assessment by an XBRL import interface annually; (ii) Deutsche Börse / Stock Exchange established an online database to collect XBRL based reportsand to make results including benchmark information available to the public; (iii) DeutscheBundesbank / German Central Bank collect financial statements for economical statistics and theybuilt an XBRL supply chain with DATEV as a partner for potentially 2mn+ reports a year.


3:30pm – 4:00pm Implementing XBRL for Regulatory Reporting — How to do it Cost Efficiently, Quickly and WellPhilip Walenga, Director Financial Services, UBMatrixLearn the key steps of using XBRL for regulatory reporting from training your staff to deployment.All the steps presented are the result of implemented solutions. A high level project plan ispresented and practical examples of how to implement XBRL for regulatory reporting in a costeffective manner. Learn how to reduce the time to deployment by integrating proven softwaretools. The key steps and benefits for each stakeholder — regulator, regulated entity, analystcommunity and software vendors are highlighted. A quick demonstration of the key steps of thesystem and software used by the banks is also presented if time permits.

4:00pm – 4:30pm The European XBRL Implementation GuidelinesPhilip Allen, Chairman, DecisionSoft This presentation describes the guidelines for XBRL implementation for public sector entities inEurope (the European Guidelines), which have been developed by a European group which includesEurope’s two leading XBRL implementers, the Bank of Spain and the National Bank of Belgium.These guidelines draw on experience of regulators in Spain, the Netherlands, the UK and Belgium,to outline the issues which come up during regulatory implementations and the possible solutions.

8:30am – 4:30pm TOOLS & SOLUTIONS SPECIAL INTEREST TRACKChair: Eiichi Watanabe

This track is designed to benefit both producers and consumers of XBRL-related software tools &services. The tools range from XBRL Taxonomy Development and Instance Creation; XBRL-enabledERP/Accounting Software Application, XBRL-data preparation, storage, transfer and analysis,middleware, to desktop-based and/or server-based tools. The services range from feasibilitystudies, project management to software system development and implementations that are all relevant to XBRL.

Current users and potential users will have the opportunity to learn about the latest technologiesthat can be used for the adoption and implementation of XBRL.

The presenters will give an overview of the technologies that are relevant to XBRL, showcase thecurrent users of their offerings, offer guidance for further information such as free-downloads if available and provide contact information for questions and support.

The audience is not required to have previous knowledge of any specific tools, but general IT knowledge of the desktop and/or server-based tools would be helpful to gain a thorough understanding.


DETAILED SCHEDULE FOR TOOLS & SOLUTIONS TRACK:


8:30am – 8:50am Foundations of XBRL — Concept & OrganisationWalter Hamscher, CEO, Standard AdvantageWhy is XBRL the way it is? Returning to the fundamental goals and requirements of XBRL, andtracing its evolution from origin to the present, provides the answer. The current package ofspecifications and modules, encompassing the XBRL 2.1 specification recommendation, functions,formulas, dimensions and versioning, together realises the vision we have all pursued. This talk will illustrate the interplay between XML Schema and XML Linking Language, as well as therelationship of active consumer versus passive consumer applications in the evolution of XBRL.

8:50am – 9:05am Versioning — The Emerging TechnologyMasatomo Goto, Member of Research Group, Fujitsu Laboratories of AmericaThis presentation introduces a high-level concept for XBRL versioning. There are various kinds of versioning methods in the world but since XBRL is an XML based language with a uniquearchitecture including linkbases, a special mechanism is required for versioning. In this presentation,motivation and requirements for XBRL versioning will be described. Then there will be discussionregarding possible approaches to solve the versioning requirements.

9:05am – 9:20am Decrypting the Structure of Formula SpecificationAtsushi Ohtake, Software Engineer, HitachiWe often require applications to perform validations of data to effectively exchange businessreporting information. The Formula Specification can realise these requirements and providefeedback to the application. In addition, an application may also add calculated values and performtests on its own outputs before sending results to other applications. In this case, a Formula authorcan write calculating expressions and check rules to the formula linkbase in a canonical way. Theserules and expressions can also be re-used in any applications that conform to the formula spec.

In this session, the presenter will decrypt the latest formula specification and explain why it must be used.

9:20am – 9:35am Understanding XBRL Dimensional TaxonomiesIgnacio Hernádez Ros, Technology Manager, XBRL InternationalXBRL dimensional taxonomies are a new module of the XBRL standard that allows you toshare business information that is part of a data warehouse. With this new module for XBRL,multidimensional information like sales by product and by country can be exchanged betweendifferent parties and be easily integrated from one multidimensional system into another one. The new XBRL module for multidimensional information is 100% compatible with XBRL 2.1.

9:35am – 9:50am XBRL GL 2005 — An Introduction to the Journal Taxonomy — A Modular ApproachHugh Wallis, Standards Development Director, XBRL International Despite its name, XBRL GL is not just about General Ledger information. It is designed to enable aconsistent representation of any journal type information found in back end systems. To achievethis goal has presented some architectural challenges and opportunities, especially when it comesto implementing a modular approach to the design of this taxonomy. This presentation will providea brief overview of these requirements and how XBRL GL 2005 has addressed them to best servethe users of this important taxonomy.

9:50am – 10:10am Report Direct XBRL Filing PackageJohn Turner, Chief Executive, CoreFilingJohn Turner will demonstrate ReportDirect, the world’s first turn-key data collection systempowered by XBRL. Attendees will see how ReportDirect improves the accuracy, timeliness andrelevance of vital business information. Leveraging the power of Adobe’s Intelligent DocumentPlatform and True North, the world’s leading XBRL processing engine, ReportDirect puts theprocess of defining and creating electronic forms back under the control of the business user.Users get the simplicity and familiarity of PDF forms. Designed for the financial services industry as well as regulators, ReportDirect is easy to use and simple to work with.


10:10am – 10:30am Microsoft — Full Solution Ecosystem for XBRL Enterprise SolutionsLaura Pettett, CPA, Senior Product Marketing Manager, FRx SoftwareCompanies require solutions that complement and improve their business processes. They need to replace manual and often human-heroic efforts with automation that optimises the decisionmaking process. XBRL provides a standard way to describe and access business reportinginformation, and build in automation. Today nine companies participate in the U.S. Securities andExchange Commission Voluntary Filing Program (VFP). Why is that and what can we do to facilitateparticipation? The conversion process is a new one and the user experience requires the preparer tomaster this technology. Do we know how this really works? Do we understand the level of trainingand skill we are asking of a preparer? Do we recognise and design for the business processes of thecompany? This talk will cover the user experience from one company’s perspective: The challengesand the opportunities; the Good, the Bad, the Ugly. It addresses the question how do we get to next-generation products and solutions? While re-tooling the internal reporting supply chain, is thevision we share: the VFP represents a real customer scenario in real-time with real opportunity?


11:00am – 11:20am Xabra and XBRL GLGianluca Garbellotto, XBRL Business Manager, DynAccSysXabra generates XBRL (FR and GL) instance documents from CSV files or by querying and mappingsource data in any database accessible with ODBC. The audience will walk through the process ofmapping sample source data to the XBRL GL 2005 taxonomy, and the generation of an XBRL GLinstance document. The instance document will then be used to load data into a target applicationbased on a relational database, and to demonstrate reusability of the same instance document fordifferent reporting and business purposes.

11:20am – 11:40am Using XBRL Global Data — The CFO PerspectiveGreg Adams, CFO, EDGAR OnlineBusiness has become borderless seemingly overnight. Obtaining and understanding non-domesticdata is critical to success in established and emerging global markets. The global standardisation offinancial reporting through XBRL tagging will facilitate financial analysis whether you’re doingbusiness in Canada or Singapore. Now, with XBRL Data and EDGAR Online’s I-Metrix you can easilyretrieve data from different countries to use in modeling and analysis. Greg Adams, the COO and CFO of EDGAR Online will present the benefits of utilising global data from the CFO’s standpoint.

11:40am – 12:00pm Hitachi XBRL SolutionsWilson So, Senior Manager, XBRL Business Unit, Hitachi AmericaThe talk gives an overview of Hitachi’s XBRL products and talks about a case study on the use ofXBRL to enhance the workflow of analysts when they perform risk management analysis andreporting. Hitachi America, Ltd. built an XBRL-based data analytics platform for a client whoseanalysts can now access over 15,000 US public companies’ financial data in XBRL 2.1 compliantformat on an annual basis (ongoing and back 15 to 20 years) for analysis and reporting on a real-timebasis, using a Web Services interface. The consumption using Web Services is made available withthe use of Hitachi’s Xinba™ (known as XiRUTE FRP in Japan) — a Microsoft Excel-based XBRLconsumption and analysis tool. The use of Xinba™ allows the client to readily retrieve standards-based templates and data for reporting and to perform comparative analyses, benchmarking reports,and custom analyses. The XBRL instances are created in real-time by invoking the XBRL conversionand validation engine built on Hitachi Business Reporting Processor (known as Cosminexious BusinessReporting Processor in Japan). HBRP provides standard XBRL-DOM, conforms to the Full-Conformance-Suite. In time, new functions will appear such as Formula Linkbase processing usingXPath2.0, dynamic taxonomy editing, FRTA-conformance, and FRIS-conformance. As part of theproject, extensions to US GAAP C&I, BASI, and Insurance taxonomies were carried out with the useof XiRUTE Taxonomy Editor (TE).



1:00pm – 1:20pm ABRA — The Adaptive Business Reporting AutomatThomas Klement, Managing Director, ABZ Informatik GmbH and Harald Schmitt, IASC Foundation XBRL TeamFraunhofer IPSI and ABZ Informatik provide XBRL tools and software components to support awide range of XBRL-enabled business reporting tasks. Such tasks may be simple like XBRLvalidation, conversion of XBRL instances and generation of XBRL document views in multipleformats. However, ABRA enables an automation of fully-fledged XBRL-enabled processes as well.

The session will present a showcase for a complex automation task outlining the usage of theABRA automation tool suite. The showcase includes the following XBRL processing steps:

• mapping of general ledger to reporting taxonomies

• validation of XBRL instances and taxonomies

• quality assurance with plausibility checks

• publishing of XBRL instances in different output formats

• building complex customised analysis reports

1:20pm – 1:40pm Fujitsu’s XBRL ImplementationToshimitsu Suzuki, Project Manager, Software Group, Strategy and Technology Division, FujitsuIn this presentation, Fujitsu’s XBRL processor Interstage XWand and Interstage XWand Managerare introduced and explained. Additionally, the speaker will introduce the use and the advantage ofthe XBRL processing program by demonstration.

1:40pm – 2:00pm End-to-End XBRL Solutions DeploymentBryce Pippert, UBMatrixThis presentation will cover the keys to successfully deploying XBRL solutions and how UBmatrixproducts are used to deliver successful implementations. UBmatrix will demonstrate its desktopdevelopment environment Automator and components of its Universal Business Server technology.UBmatrix provides to the marketplace fundamental XBRL processing technology, but it also has thetools and experience to help you use that technology to automate your workflow and maintain themaximum integrity of your information and the efficient movement of that information throughoutyour organisation and the marketplace.

2:00pm – 2:20pm True North 2006Paul Warren, CTO, DecisionSoftPaul Warren will be showing DecisionSoft’s XBRL validator and processing tool, True North 2006.He will demonstrate the way that True North can process XBRL data from multiple sources,including PDF-based Intelligent Financial Statements generated by the CoreFiling Report Directsystem. New features of the True North Engine, which is used by major regulators around theworld, include internationalisation for the Japanese market and support for dimensional taxonomiesand significant performance enhancements.

2:20pm – 2:40pm XFY Applied for XBRLKunio Ohno , Chief Scientist, Just SystemRecently, many organisations have introduced XBRL for their financial information processing.Financial data related to banks, investors, stock exchanges, tax offices, etc., are formatted to XBRLnow. Not only corporate external data but also internal data as sales data, material cost, personnelcost, equipment investment, product cost, etc., are stored as XBRL and financial document likesecurities report, bank document, tax document, etc., are easily and quickly published.

Many companies are using XML-based corporate information management systems whichintegrate field information of research laboratories, factories, sales offices, support offices, etc.,and support management decision making. Based on these decisions, expenses are estimated and total financial plans and budgets are created. If all the data is written in XBRL, informationprocessing is very convenient. The development of conversion tools for XBRL format from variousrelated XML data is expected.


XFY is a compound document environment for the conversion of various XML data to appropriateformats and is supported by means of XVCD. The conversion to XBRL from various XML data canbe easily developed. Any XML Schema can be introduced through XVCD Generator and requiredXML data can be converted to XBRL in the corporate system.

Some applications of XFY include daily business purchases or travel fee adjustments. Adjustmentdata will be entered through the XFY compound document format and stored as XBRL data formateveryday. Related data of catalogs or maps can also be displayed on the XFY screen and easilyprinted out for hardcopy records.

The merit of XBRL supported XFY is as follows:

• Various business processes can be related and interoperated through XBRL methodology

• Business processes can be related to business application software based on XBRL format

• Analysis based on the detailed original data creates high-level information

• Hidden information can be revealed within a very short time

Through the introduction of XFY for XBRL based information processing, every business processcan be related to XBRL and business application tools can be streamlined in the corporate system.

2:40pm – 3:00pm Oracle DB10g Release 2, Oracle Fusion MiddlewareSandeepan Banerjee, Director, Product Mgmt, Objects and Extensibility, Oracle JapanOracle has made efforts to provide comprehensive products that benefit from leveraging XBRLbeginning with Oracle E-Business Suite which adapted XBRL function for financial reporting in2003. Oracle Database 10g allows XBRL to be stored in one database as well as regular data ofrelational database.

What is more, Oracle Business Intelligence which is one of the most important components ofOracle Fusion Middleware can analyse XBRL documents effortlessly. Oracle offers solutions thatoptimise customer’s valuable financial data. Also, Oracle is collaborating with a lot of vendorsworld wide so a lot of solutions can be provided. The presenter will show some demos using XML DB and other products.


3:30pm – 3:50pm eLTAX (The Portal System on Local Tax)Toshihiro Hatta, Senior Manager, Business Development Section, Financial Business Sector,NTT DATA CORPORATION

In January 2005, the Association of Computerising Local Taxation started operation of eLTAX (The Portal System of Local Tax) which enables users to declare and process local tax though the Internet.

With this system, corporations, licensed tax accountants and others can deliver financialstatements (the XBRL form, made by tax and accounting software) as attached files of requireddocuments in the case of various paperless-declaration.

The local governments confirm the received financial statements by using the XBRL display tools.

3:50pm – 4:10pm ASTERIA 3Yoichiro Hirano, President & CEO, InfoteriaThe latest version of ASTERIA accelerates XBRL implementation with its XBRL Adaptor. ASTERIAwith XBRL Adapter enables users to collect XBRL data and connect them to internal informationsystems without any coding. In addition, the combination enables users to create XBRL data fortax agencies and banks from any data stores such as Oracle, DB2, SQL server and so on. Thespeaker will demonstrate typical data connection to existing information systems using ASTERIAdata flow.


4:10pm – 4:30pm Financial Analysis Solutions by PDF and XBRLKazushige Matsuzawa, Technical Manager, DataplaceThe PDF to XBRL Converter is a tool that changes a financial statement PDF into XBRL. Thisconverter recognises the report format, financial label, the value, and the hierarchy of thefinancial statement text PDF and generates XBRL DTS. In the conversion process the financiallabels will be mapped to Base taxonomy labels. Extended elements will be generated for thelabels that can not be mapped to base taxonomy labels. This software, PDF to XBRL, converteris used as an input tool for the Dataplace’s financial-analysis ASP service.

1:00pm – 4:30pm EDUCATION WORKSHOPChairs: Manabu Sakagami and Cindy Yoshiko ShirataThe objective of this workshop is to introduce accounting educators and practitioners to XBRL and the family of technologies being developed to support business reporting and thepublication, exchange, and analysis of complex financial information. XBRL now includestaxonomies for financial reporting in US GAAP as well as International Standards, generalledgers and related other business reporting activities. Topics covered in this workshop willinclude basics on the XML family of technologies, building and working with XBRL documents,understanding XBRL schemas and taxonomies, classroom applications, and XML and XBRLsoftware tools. Workshop participants will work with classroom-tested applications. Theworkshop will be conducted using a combination of lecture and in-class exercises. Lecture willbe used to present theoretical and foundation material while exercises will be used to allowparticipants to apply material by building accounting-oriented and business process examples.

No prior experience with XML is expected or necessary.

GALA DINNER — Busses depart the hotel at 5:00pm


Wednesday, November 9, 2005 — Training Day


Concurrent Sessions (Please choose one)

GL TUTORIALFull Day Session: 9:00am – 5:00pm

Language: English

Session Description:XBRL GL, the Journal Taxonomy, will increase corporate transparency by tagging detailedbusiness transactions and the master files supporting them, and allowing summarisation at anylevel. With this transparency, internal and external reporting can be integrated plus providemonitoring and internal control environments.

The first goal of this tutorial is to educate the interested public on XBRL GL’s purpose, design andimplementation (primarily focusing on Accountants, Auditors, Accounting systems integrators, GLvendor’s product managers and their dev teams, interested XBRL community members).Encouraging development of applications to allow applications with XBRL GL import/export andthose without those capabilities natively to exchange data with XBRL. The second goal is toinfluence the marketplace looking for solutions for auditing, tax and other purposes to harmonisewith and adopt XBRL GL.

Computer Requirements:Windows2000/XP+ Excel2000/XP/2003 + Wireless Lan Environmentsoftware can be installed

DETAILED SCHEDULE FOR GL TUTORIAL:


9:00am – 9:15am Introductions of Session LeadersEric Cohen, XBRL Global Technical Leader, PricewaterhouseCoopers

9:15am – 10:30am XBRL GL OverviewEric Cohen, XBRL Global Technical Leader, PricewaterhouseCoopers


11:00am – 12:30pm XBRL GL 2005 — An Introduction to the Journal Taxonomy — A Modular ApproachHugh Wallis, Standards Development, XBRL International & Masatomo Goto,Fujitsu Laboratories Of America, Inc.


1:30pm – 2:30pm XBRL GL Implementation to Consolidation SystemYuji Furusho, Fujistu

2:00pm – 2:30pm XBRL GL in Practical UseNobuyuki Sambuichi, Department Manager, Hitachi Systems and Services

2:30pm – 3:00pm Presentation of Real World Use Case @ HUDGianluca Garbellotto, XBRL Business Manager, DynAccSys



3:30pm – 4:30pm Using VB/VBA with XBRL GLNobuyuki Sambuichi, Department Manager, Hitachi Systems and Services

4:30pm – 4:45pm XBRL GL Community Resources

4:45pm – 5:00pm XBRL GL Q&A with All Session Leaders in PanelPanel with Session Leaders

TAXONOMY DEVELOPMENT TUTORIALAll Day Session: 9:00am – 5:00pm

Language: English

Session Description:In the Taxonomy Development Track, several XBRL projects from around the world will beintroduced, along with explanations and demonstrations of the taxonomy creation processes.The attendees of this track will benefit from learning about the different developmentprocesses used in current XBRL projects, as well as learning about some of the issues that had to be overcome. Demonstrations of development of XBRL extension taxonomies will beshown in the track.

Computer Requirements: None Required

DETAILED SCHEDULE FOR TAXONOMY DEVELOPMENT:


9:00am – 9:10am IntroductionDaisuke Ikadai, Manager, CPA, KPMG Azsa & Co.

9:10am – 10:00am XBRL Dimension Specification Ignacio Hernadez-Ros, XBRL InternationalBusiness information systems aren’t new in the market. Business people make decisions based onthe information they can receive, manage and understand. XBRL Dimensional taxonomies are anew module of the XBRL standard that allows you to share business information that is part of adata warehouse. With this new module for XBRL, multidimensional information like sales byproduct and by country can be exchanged between different parties and be easily integrated fromone multidimensional system into another one. The new XBRL module for multidimensionalinformation is 100% compatible with XBRL 2.1. Software vendors who have implemented theDimensional Module validation on its products can understand and validate instance documentsthat contain complex combinations of dimensions and domains of members for each dimension. As other XBRL related components the Dimensional Specification for XBRL allows extensibilitymechanisms and flexibility to design business structures using XBRL taxonomies and integratingraw XML in dimensions.

Audience Level: Intermediate and aboveAudience Type: Accountants and TechnologistsComputer Requirements: None Required

10:00am – 10:30am Collaborative Online Development and Review of Taxonomies —John Turner, Chief Executive of CoreFiling & former Chair of Domain Working GroupThe last twelve months have seen the production of some very large, very important XBRLtaxonomies and the development of countless others. The process of developing taxonomies isbecoming better understood, but the process of reviewing them is the Achilles’ heel for many XBRLprojects. In this talk, John Turner, an XBRL International Steering Committee member and pastchair of the XBRL International Domain group will discuss the need for evolution within taxonomydevelopment, from its current process, through to a better understood custom, and on to a wellunderstood ceremony. He will contrast the XBRL experience with that of other standards setters.

Audience Level: Beginner to IntermediateAudience Type: Accountants & technologists. Computer Requirements: None Required



11:00am – 11:45am Taxonomies from Japanese ProjectDaisuke Ikadai, Manager, CPA, KPMG Azsa & CoThe XBRL Japan Working Group carried out the Spec 2.1 taxonomy development for thefinancial statements in Japan. The taxonomy was developed from August to October in 2005. In this session, we will show the Japanese taxonomy architecture, the difficulties encounteredin developing the taxonomy and the approval process for e-Tax Taxonomy.

Audience Level: Beginner to IntermediateAudience Type: XBRL Taxonomy ExpertsComputer Requirements: None Required

11:45am – 12:30pm Working with IFRS Taxonomy ArchitectureJosef MacDonald, IASC Foundation XBRL Practice Fellow and Chair of Domain Working GroupThis training explains the IFRS taxonomy modularity and extended link structures and how to usethem to create customised extension taxonomies and instances with the tools the IASCF XBRLTeam has built to manage them. In particular, participants will be introduced to the IFRSTaxonomy Modules Manager (ITMM).

In the session, the IASCF XBRL Team will also explain how to select the correct taxonomyforeign language labels when extending the IFRS taxonomy or creating an instance for local use.

Audience Level: Beginner and aboveAudience Type: Accountants & technologists. Anyone who needs to develop or use a taxonomy based on IFRS.Computer Requirements: None Required


1:30pm – 3:00pm Belgium Banking Taxonomy• Charles Hoffman, Director of Innovative Solutions for UBmatrix LLC• Gianluca Garbellotto, DynAccSys • Mark Creemers, National Bank of Belgium

The Belgium Banking taxonomy extends the IFRS-GP taxonomy. The discussion of the Belgiumtaxonomy will include: work flow used to create taxonomy; issues encountered and how theywere resolved; decisions made and reasoning behind decisions; how to test the taxonomy to besure it actually works as anticipated; why creating a users guide is important and how to createone and how the Belgium Banking Taxonomy will likely evolve into the FINREP taxonomy and why.

Audience Level: Beginner and aboveAudience Type: Accountants & technologists. Anyone who needs to develop an extension taxonomy, or who needs to understand the issues involved.Computer Requirements: None Required


3:30pm – 5:00pm Creating Extension Taxonomies using IFRS as the Base Taxonomy• Charles Hoffman, Director of Innovative Solutions for UBmatrix LLC• Jim Richards, Lecturer in accounting in the Murdoch Business School, Murdoch University,

BCom (UWA), CPA

Audience Level: Beginner and aboveAudience Type: Accountants & technologists. Anyone who needs to develop an extension taxonomy, or who needs to understand the issues involved.Computer Requirements: None Required


XBRL FOR THE XML AWAREFull-day Session: 9:00am – 5:00pm

Trainer: Steven Baker, Director of Product Development, CoreFiling Limited

This practical one-day workshop will introduce XBRL to those already familiar with XML. Delegates should understand well-formed XML and have some familiarity withnamespaces and XML Schema. After revising the features of XML and XML Schema leveragedby XBRL, a simple XBRL report and taxonomy schema will be presented and expanded. XLinkand XBRL linkbases will be introduced with their application developed to illustrate the fullscope of XBRL. Finally, delegates will undertake an extended exercise with guidance, creating a taxonomy and a report representing a section from a genuine annual report by a major listed company.

Audience level: Intermediate XML and beginner to intermediate XBRLAudience type: Developers and technologists plus anyone who is interested in XBRL as it is expressed in XML.Computer Requirements: Delegates should bring their own laptop with the XML editor and XBRL validator of their choice. DecisionSoft’s True North XBRL validator will be madeavailable on the day. Java Virtual Machine version 1.4.2 or later required.

JURISDICTION DEVELOPMENT EXCHANGEHalf-day Session: 9:00am – 12:30pm

Language: English

Session Description:Implementing XBRL is becoming a major intiative for many countries around the worldparticularly stock exchanges, financial regulators, tax agencies and their users (banks, listedcompanies, tax payers, etc). Today, XBRL activities in Asian countries are accelerating. Due tothe diversity in economy, regulations, and accounting practices, however, development effortsare at different stages. Depending on the stages of development, different kinds of challengescan surface. A jurisdiction is of significant help in this process as it gathers the local playersaround the table in order to improve knowledge by sharing best practices, hosting trainingsessions and coordinating taxonomy development. The jurisdiction development process hasbeen successfully achieved by over 15 countries in the world and this forum is intended toaddress the issues people would face in the jurisdiction development efforts such as:

• How to start building a jurisdiction, and things to be taken into account (identify nationalprojects, local players & potential leader, defining the purpose and activities, preparing the application)

• Approaches to building taxonomies, pros and cons of each approach

• Panel discussion to address the issues

The discussion is intended to be as interactive as possible in order for the attendees to get the most out of this track.


DETAILED SCHEDULE FOR JUSISDICTIONAL DEVELOPMENT EXCHANGE:


9:00am – 9:05am IntroductionLouis Matherne, President XBRL International

9:05am – 9:50am Introduction & Updates from Jurisdictions and Interested Groups Around the WorldLiv Watson, Chair of XBRL International Jurisdev Subcommittee and Eiichi Watanabe, XBRL JapanThis session is intended for the participants, i.e. delegates from Jurisdictions and interestedgroups, to introduce themselves and to share the progress and issues. The issues raised here will be addressed in the Panel Discussion session.

9:50am – 10:30am Approaches to Taxonomy Development — Pros & ConsCharles Hoffman, Director of Innovative Solutions for UBmatrix LLCMany approaches have been attempted for creating taxonomies, both technical approachesand approaches to putting together a team to perform the taxonomy development. Someapproaches have resulted in success; others have provided less than favorable results. Thispresentation is for those considering starting a taxonomy development project.


11:00am – 11:15am XBRL GL: A Possible Basis for Starting a JurisdictionEric Cohen, PricewaterhouseCoopersThe business reporting needs of jurisdictions vary; therefore, the reasons for forming jurisdictionswill vary. Some start because of their securities market and others to reduce the burden ofregulatory, statutory and tax reporting. In this session, we explain how XBRL GL may be thecatalyst to form a new jurisdiction.

Virtually every jurisdiction’s business reporting supply chain is supported by corporateoperational and accounting systems; the need to integrate, consolidate and audit them iscommon. XBRL GL is a cross-jurisdiction framework of taxonomies to represent the auditinformation supply chain in detail, from incoming transactions, through journal entries, and onto trial balances and other summary reports. Open customer balances by invoice, inventorystock status reports and other internal detail needed by companies, auditors and bankers can be exchanged.

The world’s tax authorities have recommended XBRL and specifically XBRL GL as filing andauditing formats. Such standards would both benefit the tax authority and provide a moreholistic solution.

XBRL GL can bring together people to create localised labels and definitions and expand on the framework for other jurisdiction specific needs, such as local tax reporting details (e.g.,payroll and depreciation).

11:15am – 12:30pm Panel Discussion: Exchanging Jurisdiction Development ExperiencesFacilitated by Ms. Liv Watson, chair of the Jurisdiction Development Subcommittee, the panel discussion will start with a series of high level, mini presentations to set the stage for the discussion, which will then be followed by a question and answer period. Each panelist is an expert in each respective area.

Presentations will include the following:

• Mr. Louis Matherne, President of XBRL International Inc., and his staff have been supportingthe XBRL jurisdiction development internationally since the inception of the consortium. Hewill cover the legal and organisational elements of existing jurisdictions plus pros and consassociated with the various elements.


• Mr. Olivier Servais, the permanent secretary of XBRL in Europe, has unique experiencepromoting XBRL in Europe and can answer such questions like: There are country-leveljurisdictions in Europe. Why does an organisation like XBRL in Europe exist? What roles does it play? He will cover how multi-layered (International Regional Jurisdiction) organisational approach works.

• Mr. Eiichi “Ed” Watanabe, co-vice chairman of XBRL Japan, has been involved in XBRL sinceMay 2000. He has served in various capacities, including chair of Liaison WG, co-chair of the[Taxonomy] Development WG and the co-vice chairman at XBRL Japan. He will cover thevision and strategy of making XBRL an overall success in Japan, including the uniqueexperience of making the XBRL Specification the de jour standard known as the JapaneseIndustrial Standards (JIS).

In addition to the above speakers, the Panel Discussion will be participated by the following experts:

• Mr. Charles Hoffman, known as the father of XBRL and the co-author of a book titled XBRL Essentials, will be available to answer any questions on XBRL taxonomies forfinancial reporting.

• Mr. Eric Cohen, chair of the XBRL GL WG, will answer questions including: Why is this thetime to consider XBRL GL for a jurisdiction? What are the pros and cons of FR first vs GL firstapproaches in jurisdiction development strategies? What differences in potential members,sponsors and goals does an XBRL GL focus imply?

INSTANCE CREATION AND ANALYSIS — LABORATORY TRAINING SESSIONHalf-day Session: 1:30pm – 4:30pm

Language: Japanese (partially translated in English)

Session Description:This session is intended for practitioners who are not familiar with XBRL including CPAs,system developers, consultants, etc. In this session, an XBRL Tool will be provided to allparticipants. They will learn from the exercise by using a tool, so participants are required tobring their own computer to the session. Participants will:

• See examples of the current status of electric disclosure in Japan

• Learn how to create XBRL instance by use of XBRL Tools

• Learn how to analyse corporate credit risk by use of XBRL Tool.

Instructors:• Manabu Sakagami, Associate Professor at Osaka City University, Chair of Education

Committee of XBRL Japan.

• Cindy Yoshiko Shirata, Professor at Shibaura Institute of Technology, vice chair of EducationCommittee of XBRL Japan.

**Manabu and Cindy are co-editors of the XBRL Book titled Preparing FinancialStatements by XBRL published in 2003 by NIKKEI.

Computer Requirements:Windows2000/XP (Japanese fonts must be installed) + Excel2000/XP/2003 + Wireless Lan EnvironmentSoftware can be installed


1:30pm – 3:00pm Laboratory Training (1): Instance Creation and Bankruptcy Prediction Analysis by Use of XBRL Tool


3:30pm – 5:00pm Laboratory Training (2): Instance Creation and BankruptcyPrediction Analysis by Use of XBRL Tool


Thursday, 10 November, 2005 — Working Group Meetings (Members Only) 8:00am – 12:30pm Registration Open

9:00am – 12:00pm Working Group Meetings (Specification & Solutions)



2:00pm – 6:00pm Working Group Meetings(Specification, GL and Assurance)


3:30pm – 5:00pm Banking Supervision Track

5:15pm – 6:15pm Annual General Meeting of Members


12th XBRL International Conference

Documents

Transcript of 12th XBRL International Conference