10th xbrl international conference

10th XBRL INTERNATIONAL

CONFERENCEFinancial Reporting Goes Global: XBRL and IFRS Working Together

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Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Gold Sponsors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-4

Silver Sponsors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Agenda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-19

Conference Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20–22

Travel Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20–21

Hotel Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Conference Hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21–22

General Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

To attend the 10th XBRL International Conference, please register online at: www.xbrl.org/brussels

On your arrival at the conference venue, please report to the Registration Desk to obtain your Delegate Pass. Thank You.

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10th XBRL INTERNATIONAL CONFERENCEFinancial Reporting Goes Global: XBRL and IFRS Working Together

Sheraton Brussels Hotel & Towers • Brussels, Belgium15-19 November 2004

Europe’s Leading Event Showcasing the use of XBRL,an Enabling Technology for Better, Faster and MoreCost Effective Business Reporting

Hear interventions by:

• Sir David Tweedie — Chairman, International Accounting Standards Board

• Stig Enevoldsen — EFRAG

• Paul Boyle — Financial Reporting Council (FRC)

• Graham Ward — IFAC

• José-María Roldán — Committee of European Banking Supervisors (CEBS)

• …and others from the Bank of Japan, the UK Financial Services Authority, the US Securities and Exchange Commission, and more!

Organised by:

International Accounting Standards Committee Foundation (IASCF)

The IASCF has long fostered and encouraged further developmentalwork on XBRL, because it is complimentary to the IASCF’s and IASB’sobjective of creating a single-set of high-quality global accountingstandards. The IASCF perceives XBRL as an indispensable businessinformation tool that will facilitate financial reporting across jurisdictions worldwide.

XBRL International

eXtensible Business Reporting Language (XBRL) allows for a platform-independent exchange and dissemination of corporatereporting information. It can be used to express a wide range ofreports and disclosures including financial statements, internal management information, regulatory returns, statistical reports and credit filings. XBRL has been widely recognised as an importantcomponent in the improvement of corporate transparency.


On your arrival at the conference venue, please report to theRegistration Desk to obtain your Delegate Pass. Thank You.

• A unique 4-day Conferencein the Heart of Europe,Brussels, the capital of theEuropean Union

• Officially supported by the European Commissionand the InternationalAccounting Standards Board

• Pulling in more than 400+ delegates from 200 corporations, businesses, and associations, representing all XBRL International jurisdictions.

• More than 40 speakers covering the importance of XBRL to the realms ofaccounting, banking,finance, and informationtechnology…

• In excess of 400m2 of exhibition space for up to20 different exclusiveSponsors and Exhibitors!

• Technology roll-outs & supply-chain demonstrations

• and remote Wi-Fi access

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Gold Sponsors

Ernst & Young, one of the world's leading professional services organizations, hasmore than 103,000 people in more than 140 countries. The global Ernst & Youngorganization understands the business issues that are important to senior executivesand can implement a broad array of solutions to help companies capture growth,improve financial performance and manage risk. The market continues to recognizeour unique client service capabilities — in 2003, Ernst & Young grew an average of23 percent across all of our service lines — accounting and auditing, tax reportingand operations, tax advisory, business risk services, technology and security risk services, transaction advisory, and human capital services. Ernst & Young is one ofthe founders of the XBRL consortium (1999) and has developed a point-of-view andimplementation process around internal and external reporting which maximizes thebenefits, while minimizing the costs and level of effort.

Hitachi, Ltd., headquartered in Tokyo, Japan, is a leading global electronics company,with approximately 326,000 employees worldwide. We offer a wide range of systems, products and services in numerous market sectors, including information systems and financial services. Regarding XBRL, we provide Hitachi XBRL solutions,processors, and tools based on XBRL 2.0, 2.1. These enable you to develop businessapplications without XML expertise and make it easy to collaborate with various systems. We have experiences in providing these solutions and software for the firstXBRL G/L consolidated accounting system in the world, financial information serviceon XBRL and so on. We are going to show you up-to-date demonstrations using theseXBRL products at our exhibit. For more information, please visitwww.hitachi.co.jp/XBRL and www.hitachi-system.co.jp/xirute/e/ or please contact:

Nobuyuki Sambuichi: [email protected] Matsushita: [email protected]

As the global leader in the development and deployment of XBRL solutions, Fujitsuis positioned to assist organisations and enterprises maximise the potential andreturn-on-investment of their XBRL projects. In addition, Fujitsu has assisted in thedevelopment and publicising of the standard as an active member of the XBRLorganisations.

In February 2004 Fujitsu were the first organisation to provide full-support for theXBRL 2.1 Specification through the release of Interstage XWand.

As a major international IT organisation Fujitsu has the ability to deploy XBRL solutions and services across the world. The areas Fujitsu can deliver XBRL solutionsand services are:

• The provision of software tools to support the software development.

• The delivery of consulting services for XBRL deployments.

• Application development advice and guidance.

Evaluation copies of Fujitsu's XBRL tools are available at:http://software.fujitsu.com/en/interstage-xwand/activity/xbrltools/index.html

Contacts: Declan Jones +353(0) 1-207-6971 [email protected] Koizumi +81(3) 6424-6230 [email protected]

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KPMG is the global network of professional services firms whose aim is to turnunderstanding of information, industries, and business trends into value. With nearly100,000 people worldwide, KPMG member firms provide audit and risk advisory, tax,and financial advisory services from more than 750 cities in 150 countries.

KPMG is one of the founding members of the XBRL International consortium and isextremely active in the development and adoption of this remarkable technologyaround the world. KPMG member firms helps clients in this field understand andclarify their business needs. Applying tools and methodologies that leverage knowledge, we help clients resolve problems and manage risk.

Recognising the need for new ways to solve the business reporting challenges oftoday, PwC has been actively participating in XBRL International since its inception.As pioneers in the Consortium, our intimate knowledge of XBRL makes us the firmof choice for implementing XBRL-related solutions. Leveraging the strengths of ourbusiness advisory professionals, we provide seamless integration of XBRL expertisewithin our existing innovative client solutions.

PricewaterhouseCoopers is the world's largest professional services organisation.Drawing on the knowledge and skills of more than 125,000 people in 142 countries,we build relationships by providing services based on quality and integrity.

Software AG provides a real-time single view of strategic business information byintegrating applications and systems, in addition to modernizing mainframe andopen system IT environments. Its offerings are based on the product families Adabas,Natural, EntireX and Tamino. Around 2,500 employees in 59 countries support themission-critical systems of 3,000 customers around the world. The company maintainsfour R&D facilities across three continents. Founded in 1969, Software AG today isEurope’s largest and most established systems software provider. It is headquarteredin Darmstadt, Germany and is listed on the Frankfurt Stock Exchange (TecDAX, ISINDE 0003304002 / SOW). In 2003 Software AG posted 420 million euros in total revenue. The Internet address is www.softwareag.com.

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Silver Sponsors

BFM Belgium, part of the French broadcaster BFM France, is a unique concept in the Belgian radio market. It is the only french speaking business radio in Belgiumdedicated to the business world. With over 100,000 listeners in Belgium, the stationtargets managers, opinion leaders and industrial representatives.

Deloitte Touche Tohmatsu is an organisation of member firms devoted to excellencein providing professional services and advice. We are focused on client servicethrough a global strategy executed locally in nearly 150 countries. With access to thedeep intellectual capital of 120,000 people worldwide, our member firms, includingtheir affiliates, deliver services in four professional areas: audit, tax, consulting, andfinancial advisory. Our member firms serve more than one-half of the world's largestcompanies, as well as large national enterprises, public institutions, locally importantclients, and successful, fast-growing global companies. For more information, pleasevisit Deloitte’s Web site at www.deloitte.com.

UBmatrix is a leading provider of solutions based on open world standards enablingautomated business reporting, validation and analysis to optimize enterprise performance. Since 1998 our XBRL solutions have been helping companies improveoperational efficiency, align their business strategy with day-to-day execution, andenhance relationships with customers and partners. Organisations use UBmatrixAutomator XBRL Professional solutions to build XBRL compliant taxonomies andautomated business reporting solutions quickly and cost-effectively. For more information visit www.ubmatrix.com.

Wolters Kluwer is a multinational information services company with revenues ofEUR 3.4 billion and listed on Euronext in Amsterdam (Euronext 100 index).

Wolters Kluwer is an all-around provider of content, software and services, using the medium that best suits the customer, varying from Internet-related products andCD-ROMs to books, professional journals and loose-leaf publications. Our ambition isto be The Professional’s First choice.

With our 18,750 employees, Wolters Kluwer serves, professional customers in thefields of Health, Corporate & Financial Services Tax, Accounting, Legal, Regulatory,and Education.

This structure enables us to benefit from the wealth of expertise available withinWolters Kluwer as well as the economies of scale of a worldwide enterprise like ours.

Alongside our corporate office in Amsterdam, the Netherlands (www.wolterskluwer.com), our companies are located in Europe, North America,Australia and Asia, serving customers worldwide.

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10th XBRL INTERNATIONAL CONFERENCEFinancial Reporting Goes Global: XBRL and IFRS Working Together

Sheraton Brussels Hotel & Towers • Brussels, Belgium15-19 November 2004

DAY 1: Monday 15 November 2004 — “Education Day”

7:00 Conference Opens, Arrive & Register

8:00

9:00

10:30

10:45

12:30

Introduction toXBRL and XBRL-GL

Audience: Newcomersto XBRL Laptop PC: notrequired

Introduction to theXBRL Consortium:Newcomers'Session

Grant Boyd — ICANZ

Introduction toXBRL

Neal Hannon — IMA

Introduction toXBRL (continued)

Neil Hannon — IMA

Originating corpo-rate XBRL data

Audience: CorporateFinancial Professionalsand Project ManagersLaptop PC: notrequired

Overview ofTaxonomySchemas,Linkbases andExtensions

Pablo Navarro —Software AG

Creating & handlingXBRL instance documents

Ian Stokes-Rees —DecisionSoft

JurisdictionalTaxonomyExtensions

Audience:Accountants Laptop PC: advised

Creating &ManagingJurisdictionalTaxonomyExtensions of IFRS-GP

Tom Egan —Deloitte & Touche

Charlie Hoffman —Ubmatrix LLC

Alan Teixeira — ICANZGiancarlo Pellizzari,CBFA

Creating &ManagingJurisdictionalTaxonomyExtensions of IFRS-GP (continued)

XBRL for the XML-literate

Audience: TechniciansLaptop PC: advised

Introduction andXBRL Foundations

Steve Baker —DecisionSoft

Walter Hamscher —Standard Advantage

Simple taxonomyschemas andreports, XLink andoverview ofLinkbases


Walter Hamsher — Standard Advantage

Start Track 1 Track 2 Track 3 Track 4

Refreshment break

Lunch

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13:30

15:15

15:30

17:00

XBRL-GL, theJournal Taxonomy

Eric Cohen —PricewaterhouseCoopers

XBRL-GL, theJournal Taxonomy(continued)

Eric Cohen —PricewaterhouseCoopers

Developing specialpurposeTaxonomies andExtensions

Carlos Fernandez —Informa

Getting data into(and out of) XBRLinstance documents

Ignacio Hernández-Ros— Software AG



Linkbases in detail,DiscoverableTaxonomy Setsand related issues

Steve Baker _DecisionSoft

Walter Hamscher — Standard Advantage

Bringing it allTogether:Producing a Report;and Conclusion


Walter Hamscher — President and CEO,Standard Advantage


Refreshment Break

End of Session

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DAY 2: Tuesday 16 November 2004 — “Public Day”

7:30 Conference Opens — Arrive & Register

8:45 Welcome

Lisa Cockette — Vice-Chair XBRL International Marcomm working group PricewaterhouseCoopers

8:55 Introductions

Kurt Ramin — ChairmanXBRL International Steering Committee &Commercial Director, International Accounting Standards Committee Foundation (IASCF)

9:00 XBRL and IFRS Working Together

Sir David Tweedie — Chairman, International Accounting Standards Board (IASB)

• How the work of the IASB is revolutionising accounting worldwide

• How the panoply of International Accounting Standards (IASs)and International Financial Reporting Standards (IFRSs) willimprove comparative financial information and capital flows

• The role of XBRL as an online reporting medium

9:15 The New Financial Reporting Age in Europe

Jürgen Tiedje — Directorate General Internal Market, European Commission

• Why XBRL is considered an important development by theEuropean Commission

• How the European Commission fosters XBRL work

• Which other DGs are instrumental

• Implications of integrating IASs and XBRL for Europe

9:45 How XBRL can Enhance the Credibility of AuditedFinancial Statements

Graham Ward — Deputy President & President Elect, IFAC

• The corporate reporting supply chain

• The economics of credibility

• Path of progress

• Tomorrow’s world

10:15 Refreshment Break

10:45 Electronic Business Reporting Showcase

Kurt Ramin — Commercial Director, IASCF Foundation

Louis Matherne — President, XBRL International & Director of XBRL, AICPA

• Debut of the Electronic Business Reporting Showcase and how it will help speed up adoption

• XBRL in Action

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11:15 Regulation in the 21st Century: From Prescription toCollaborative Supervision

Priscilla Rabb Ayers — Global Regulatory Executive, IBM Financial Services

The convergence of technological change and globalisation,impacted by significant political and economic crises, has catalysed a major transformation of the regulatory process and the roles of the regulator and regulated. The stovepipedprescriptive regulatory regimes of the Industrial Age haveproven inadequate to the challenges of the Information Age,and new regulatory paradigm is emerging. Emblematic of thisnew paradigm is the ascendancy of Risk-Based Supervision (RBS) coupled with senior management accountability. The focus of RBS is on the quality of internal risk management and compliance processes, and its success requires transparency andeffective collaboration between the regulatory authorities andthe regulated entities. The realisation of the global economyand the growth of multinational organisations heightens theneed for a standard language for regulatory reporting, effectiveRBS, and enterprise risk and compliance regimes. XBRL is ideally suited to responding to that need and is rapidly becoming thestandard.

11:45 Panel Discussion: Why you should be interested in XBRL

Moderator: Mike Wills — Global Lead Partner,PricewaterhouseCoopers

• How XBRL can be leveraged to enhance the corporate reporting process for preparers

• Discussion of the range of benefits to preparers with respect toexternal and internal reporting processes; the related corporatereporting control environment and key implementation considerations

• Specific early stage implementation considerations such as priorities areas, process impacts, tooling and taxonomy considerations

12:25 Lunch

13:25 US SEC — Initiative to Explore XBRL and Other Data Tagging

Eric Schuppenhauer — Senior Advisor to the Chief Accountant,U.S. Securities and Exchange Commission

Brigette Lippmann — Attorney, Corporation Finance Division,U.S. SEC & Exchange Commission

As part of the United States Securities and ExchangeCommission’s (SEC) initiative to improve the filing, informationcollection and disclosure process, it is seeking to determine theimpact and usefulness of tagged data generally, and morespecifically the adequacy and efficacy of XBRL as a format forreporting financial information. This presentation will discuss the SEC Concept Release and Proposed Rule.

13:55 XBRL: chances and challenges in financial reporting

Harm-Jan van Berg — Director General of the Tax & CustomsAdministration, Netherlands

• XBRL can change the way government and enterprisesexchange information

• To substantially reduce the administrative burden of entrepre-neurs XBRL should be used within the whole information chain

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• Building a taxonomy is not only a technical process. To maxi-mize benefits government, stakeholders and users must coop-erate on technical, organisational and legal issues. The Dutchtaxonomy will be the result of such a cooperation.

14:25 Data Reporting for the European Statistical System

Pedro Diaz Muñoz — Director, Statistical Office of EuropeanCommission

• 32 countries provide data for European statistics

• Vasts amount of data are being collected, from companies and individuals, and transmitted to Eurostat

• Advanced technology is opening up alternative data sourcesand reporting methods, with the potential to substantiallyreduce the financial and administrative burden on all parties

• Eurostat has recognised, and is actively pursuing the potentialof XBRL as a source of economic statistical data


15:25 Real Implementations: XBRL and Central Banks in Europe

José María Roldán — Director General of Banking RegulationBanco de España & Chairman, Committee of European BankingSupervisors

• Use of XBRL on the national level: reasons and first experiences by Banco de España

• Potential benefits of implementing XBRL/XML in a cross-border context

• The work of CEBS in the area of (streamlining) of reportingrequirements

15:55 Looking forward to XBRL-enabled corporate reporting

Paul Boyle — CEO, Financial Reporting Council

• The aim of the Financial Reporting Council is to promote confidence in corporate reporting and governance in the UK

• We believe that well-informed markets are the best regulators

• We believe that XBRL has the potential to increase the speedand sophistication of analysis of financial statements by users

• We look forward to using XBRL to improve our efficiency andeffectiveness

• We would like to work with preparers, auditors and users offinancial statements and fellow-regulators to identify solutionsto the implementation issues

16:25 XBRL and IFRS Implementation in Europe

Stig Enevoldsen — Chairman, European Financial Reporting Advisory Group (EFRAG)

• What is happening in Europe and XBRL

• The development of future reporting electronically in relation to XBRL

16:55 Software demonstrations

Moderated by John Turner — Senior ManagerInformation Risk Management, KPMG

18:00 Cocktail Reception

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DAY 3: Wednesday 17 November 2004 — “Special Interest Day”

7:00 – Conference Opens — Arrive & Register

8:00 Manager’sBriefing: WhyXBRL?

Steve Baker — Directorof Client Services,DecisionSoft

• The relative meritsof XML and XBRL

• How and when aproject shouldselect XBRL ratherthan XML

• The merits of different validationmechanisms

Deployment ofXBRL in a regulato-ry environment

Joe Kandekore —Manager, FS ITEffectivenessPricewaterhouseCoopers

Greg Wharram —Tactical Development,Business SolutionsPricewaterhouseCoopers

• Merging and de-duplicatingoverlapping datacollection streamsinto co-ordinatedtaxonomies;

• Testing taxonomiesfor internal confor-mance with policyand regulations;

• Testing taxonomiesfor conformancewith external standards includingFRTA;

• Communicatingtimely specificationsto supporting independent software vendors;

• Maintenance operations includingmodification ofcore, regulatorydomain, and form-specific taxonomies;


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8:30

10:00

The Commission’s2-year mandate toXBRL in Europe:Support for theAccelerated Implementation ofXBRL in Europe

Olivier Servais —Permanent Secretary,XBRL In Europe

• What is XBRL inEurope? Work-packages, deliver-ables, roadmap andchallenges.

• Achievements inthe first 9 months

• Prospects in thenext 15 months

Three Steps toNirvana

John Turner —Senior Manager,Information RiskManagement, KPMG

This presentation provides a businessanalysis of theprogress that theXBRL community hasmade in gettingtowards the publica-tion of full financialreports, and exploresthe remaining busi-ness, technical andpolitical steps that areneeded to reach thisgoal in Europe.

Taxonomies forTransparency: FivePrinciples forRegulatoryEfficiency of XBRLDeployment inEurope

Laurent Collet —Director,PricewaterhouseCoopers

• European regulatorsface the challengeof collecting, pro-cessing and report-ing informationmore efficiently,accurately and costeffectively

• New regulations —Basel II, IFRS,Financial ServicesAction Plan — morefrom regulatorsdespite constraints

• Illustration ofXBRL’s long-termreporting flexibility— 5 key principlesto achieve excel-lence in mediumand content

• XBRL and Web services-enabledsolutions providingthe basis for aEuropean framework

FSA project update

Lindsay Thomas —KnowledgeManagement Division,Financial ServicesAuthority

An update on theFinancial ServicesAuthority's projectfor IntegratedRegulatory Reporting

Adopting XBRL in the Data Pool of FinancialStatements ofDeutscheBundesbank

Dominik Elg —Statistics Department,Deutsche Bundesbank

• Introduction ofDeutscheBundesbank XBRLprojects

• Improvements todata due to XBRLforecast byDeutscheBundesbank

• Quality examples

• Advantages ofusing XBRL — technical and programming perspectives

Supply ChainDemonstration ofXBRL GL

Basic FormulaLinkbase Training

David vun Kannon —Senior Manager, KPMG

We will cover thelimitations of the calculation linkbaseof XBRL 2.1 and theFormula LinkbaseRequirements work-ing draft in order tounderstand the moti-vations of the newlinkbase module. Wewill also review theidea of extendingthe core spec withseparate modules.We will review therequirements docu-ment and discuss thedesign decisions thatled to dropping someideas. We will discussthe overall process-ing model of the formula linkbase,and what this modelimplies for softwaredevelopers writing FLprocessors and forusers of FL-enrichedtaxonomies.

Basic FormulaLinkbase Training (Cont’d)


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10:30

11:00

11:30

StreamliningCorporate IFRSReporting withXBRL

Jason Daniels —Director, PWC

Lindsey Domingo —Finance & TreasurySolutions Director, PwC

• Process and systemsIFRS reportingissues and challenges

• Consumption ofXBRL ledgersentries from ERPsources

• Mapping existingcharts of accountsto the IFRS taxonomy

Enhancing IFRSExternal ReportingUsing XBRL

Denis Dupriez andStéphanie Robert —Cap Gemini

Declan Jones — Fujitsu

• Why XBRL is important for IFRS

• Benefits of IFRStaxonomy

• Lessons from apractical experience

• XBRL tool demonstration(Fujitsu)

A Case Study: XBRLImpact on BankingRegulatoryReporting andPublicDissemination

Don Inscoe —Associate Director —Statistics, FDIC

• Implementationsfrom a bankingregulatory perspective

• The relevant business processesto examine

• Documenting andassessing risk andcontrols

• Lessons learned

A Case Study:Enhanced BankingAnalytics — Canthe Market DataAggregator betamed?

Liv A. Watson —Vice-President of XBRLEdgar Online

• EDGAR Online’smost recent marketresearch of bankinganalyst use of CallReport data

• Potential for thecommercialisationof call-report datain XBRL

• Highlights from the study

• Benefits of MarketData Aggregator

FSA TaxonomyArchitecture

John Turner —Senior Manager,Information RiskManagement, KPMG

Paul Warren —Chief TechnologyOfficer, DecisionSoft

• Designing an architecture toallow a taxonomyto be tailored todescribe a firm'sindividual report-ing requirement

• Creating an extended ruleslinkbase to capturebusiness rules

• Capturing andmanaging reportingrequirements in anXBRL taxonomy

• Relationship to taxonomy architectures atother governmentdepartments

Panel Session:Discussion onTaxonomyDevelopmentAround the World

Moderated by:John Turner — KPMG

• Provide informationon status of taxonomy development injurisdictions.

• Exchange information onbest practices,problems and issues faced.

• Identify areas of potential cooperation on taxonomy building

• Identify how wecan provide information on andsupport taxonomydevelopment

Basic FormulaLinkbase Training(Cont’d)



Refreshment Break

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12:00

12:30

13:00

A Road to BetterBusinessInformationExchanges: FLIPAan XBRL-basedSolution

Vincent Bert —Senior Manager —Group Business &Information, Atradius

• Introduction to theXBRL-Credit RiskAssessment Services(CRAS) initiative

• Credit risk reportingover XBRL: A reality

• Key success factorsof an internationalproject within theXBRL-Land

• Demo of earlyimplementation

Making JapaneseBusinessInformation available throughXBRL-CRAS

Eiichi Watanabe —Vice-ChairXBRL Japan &Technology AdvisorTokyo Shoko Research

• Development ofXBRL in Japan

• The different natureof Japanese businessinformation

• Japanese regulatoryenvironment

XBRLDevelopments in Spain

Federico Florez —Director of theInformation SystemsDepartment, Banco DeEspaña

• Presentation fromDanish Commerce& CompaniesAgency

XBRL for RegulatoryReporting: TheBelgian Projects tothe Central Bank,the tax authoritiesand the financialand banking supervisors

Camille Dumm —Analyst, Central BalanceSheet OfficeBanque Nationale DeBelgique

Giancarlo Pellizzari —Attache in the IFRSDepartment, CBFA

Dirk Quina —IT project managerFederal Public ServiceFinance

• XBRL project at The National Bankof Belgium

• Implementing XBRLwithin the banking,finance and insur-ance commission

• The XBRL project forthe tax authorities

Deutsche Börse´sXBRL initiative

Guido Abraham —Project Leader of XBRLInitiative,Deutsche Börse Group

• Background motivation forDeutsche Börse´sinvolvement

• How issuer companies can participate in theinitiative

• Overview of theanalysis tool

• Wider benefits forthe German capitalmarket

XBRL DataModelling forGovernmentDepartments

Steve Baker —Director of ClientServices, DecisionSoft

• Comparisonbetween UK government implementations

• Capturing metadata and businessrules

• Getting the toolsand the data modelto work together




Lunch

15

14:30

15:00

ImprovingBusinessPerformance byusing XBRL

Christian Barrios —Senior Vice President,Southern & WesternEurope & Latin America,Software AG

Business Reportingtrends point toDigital Reportingusing standards.Standardisationresults in cost reduction, safety,security, and pre-dictability. XBRLincreases businessperformance, andSoftware AG provides anadvanced solution to implement XBRLprojects: DigitalReporting Platform,a unique 100% XMLand XBRL based solution.

XBRL: More than a technical tool for reporting toregulators

Thierry Nederlandt —Director of Accounting& Consolidation, Dexia

• Financial reportingnow

• Financial reportingin the future

• What are the needsof actors?

• XBRL: A bridgebetween past andfuture

• XBRL: An integration tool for the future

Panel Discussion:XBRL for StockExchanges

Moderator: Walter Hamscher —CEO, StandardAdvantage

Kyoung-Hoon Min —Head of the Listing andDisclosure System Team,Korea Stock Exchange

Dominique ValschaertsChief Executive, CCLux

Paul Rennison —London Stock Exchange

• Creating innovativenew informationofferings by leveraging XBRLtaxonomies

• Attracting invest-ment to listed companies andmotivating companies to file in XBRL

• Aligning listingrequirements withIFRS by using XBRL

IFRS and XBRL inaction: EuropeanCentral BalanceSheet Data Offices

• Market demand fora lighter businessreporting burden in the Europeancorporate environment

• Implications ofEurope-wide IFRSimplementation —harmonization of financial information

• European CentralBalance Sheet DataOffice’s two newstandard-formats— creating anextension on theIASCF-XBRL GPTaxonomy.

Manuel Ortega —Head of Central BalanceSheet Office,Banco De España

Authenticity andsecurity in XBRL

Lucas Cardholm —Director Ernst & Young

• Background: WGauthenticity andsecurity

• Meeting the legalrequirements onelectronic records

• Current activities

• Q&A’s

XBRL and ebXML:How eBusinessstandardizationcan help XBRL

Drs. Dick Raman —President & CEOTie Holding N.V., ChairUN/CEFACT Forum

• The maintenanceof the standardand the taxonomy

• Infrastructure forsecure, reliabledata exchange

• Quality assuranceof XBRLSoftware/InstanceDocuments

• The use of Codelists

• Creating awarenessfor XBRL in themarket

• The divisionbetween XBRL and ebXML

Advanced FormulaLinkbase Training

David vun Kannon —Senior Manager, KPMG

In this section, wewill review the draftFormula Linkbasespecification indetail. We will look at the overallstructure of thelinkbase and the parallels with otherXBRL linkbases. Wewill examine in detailthe design of the formula, variable, filter and resultdescription elements.We will review theexamples in the draftspec and the draftspec schema. Openissues in spec andschema design willbe discussed. Therewill be time for questions and suggestions.

Advanced FormulaLinkbase Training(Cont’d)


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15:30

16:00

16:30

The Bank of JapanProof of ConceptProject

Yoshiaki Wada —Director & Head ofFinancial Data CentreBank of Japan

This presentation willprovide an outline ofthe project andbriefly review thefindings.

• Overview ofprogress in theBOJ's project

• Outline of the second stage of the project

• BOJ's VPN systempreliminary results

Enhanced BusinessReporting XBRL

Kurt Ramin —Commercial Director, IASCF

Lucy Crofts —Senior Manager —Value Reporting,PricewaterhouseCoopers

This presentation will include a demonstration of anEnhanced BusinessReporting scenarioimplemented using aprototype of an XBRLValue Reporting taxonomy

XBRL for ExternalReporting toInvestors

Paul Penler —PrincipalErnst & Young

Angus Lund —Technology Strategy,Morgan Stanley

• How XBRL willbecome the STANDARD forearnings releases

• Allowing for significantlyenhanced analysisof companies financial results

• XBRL will allowboth investors andfinancial analysts togain improvedinsight

• Better understand-ing of companyfinancial perform-ance will reducetheir cost of capital

XBRL Developmentsin Spain

Federico Florez —Director of theInformation SystemsDepartment, Bank ofSpain

• XBRL in Spain

• Main Objectives

• Current Projects

XML Flattened: Thelessons to belearned from XBRL

Lucian Holland —Technical Architect –XBRL ToolkitDecisionSoft

This paper looks atthe structure of theXBRL instance document and thefundamental ways inwhich XBRL divergesfrom conventionalXML. XBRL's use oflinkbases in place ofnested structures is highly counter-intuitive — but hasdelivered a powerfulmechanism forapproaching extensi-ble content modelsand maintainingbackward compatibil-ity. This is a highlytechnical discussionof the way that XBRLuses XLink in place ofhierarchical structure,and a discussion ofthe advantages anddisadvantages of thisapproach

PracticalImplications ofdeveloping software in anever-changingenvironment

Aad Bergman —Business DevelopmentPro Management

• XBRL: Not for me!

• How XBRL impactssmall and mediumenterprises (SMEs)

• How SMEs can benefit from XBRL



Refreshment Break


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17:00

17:30

19:00

IFRS, XBRL andBusinessPerformanceManagement(BPM): Control,confidence andautomation ofglobal compliancereporting

Trevor Walker —Product Marketing,Cartesis

• BPM value proposi-tion for controllingthe financial consoli-dation and reportingprocess

• IFRS and multi-GAAP reporting in aBPM framework

• Automated deliveryof compliancereporting

• Benefits, futureleverage and clientactivities aroundIFRS, XBRL and BPM

CorporateReporting with theMS Office System

Paul Snijders —CEO, Semansys

Hans van der Meer —Soulutions MarketingManager for MicrosoftOffice Products,Microsoft

• Creating a corpo-rate or regulatoryreport is usuallyteamwork;

• Microsoft Wordand Excel are themost widely usedtools for reporting;

• Explore using familiar MS Officetools with integratedXBRL functionalityfor creating digitalreports;

• Learn how demandsfor quality, speed,teamwork and“auditability” can be met.

Meeting Basel IIObjectives withXBRL

Daniel D’Amico —Risk & ComplianceSolutions LeaderIBM Financial Services

The finalisation ofthe Basel II proposalsconfirm the directionof regulators world-wide towards a high-er degree of infor-mation sharing. Theadoption of XBRL forBasel II reporting isset to highly benefitbanks, regulatorsand the market infacilitating theexchange of informa-tion, allowing co-existance of corecommon definitionsand specific nationalrequirements.

EuropeanMonetary UnionSupported by digi-tal reporting

Marko Roos —Department of Methodsand Informatics,Statistics Netherlands

Paul Snijders —CEO, Semansys

• A case study on theworld's first use ofXBRL in production

• How parties workedtogether to build ataxonomy, enablereporting and facilitate reception

• Learn how a lowthreshold solutionfor digital report-ing is implementedfor 500 institutions

• Understand theeffects of this successful projecton a national level

XBRL’s Impact onFinancial Analysis

Joep van Amelsfort —Managing Director,Pragma Tools

• IFRS Financial’sapplication to populate theCaseware XBRLBenchmarking tool

• Collaborativeanalysis tool usingkey financial performance data



Conference Gala Dinner — Brussels Stock Exchange


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DAY 4: Thursday 18 November 2004 — “Jurisdictions Day & Working Groups”

The Jurisdiction Day will consist of a variety of presentations and panel discussionsfocused on providing information for growing existing jurisdictions and to individu-als interested in forming a jurisdiction.

8:30 Conference Opens — Arrive & Register

9:00 Welcome & Introductions

9:15 Introduction to XBRL International

• The structure and operations of XBRL International

• Progress and goals of the consortium

9:45 Overview of XBRL in Europe

• Overview of the recent European Commission grant of one million Euros to increase awareness and adoption of XBRLthroughout Europe

10:00 Role of Local Jurisdictions

• A brief overview of the role of XBRL Jurisdictions.


10:45 Introduction: How to manage a Jurisdiction

11:15 How to manage a Jurisdiction: Q&A Panel

• XBRL Jurisdictional representatives share their views and bestpractices for managing a jurisdiction.

12:15 Lunch

13:15 The 3Ps of Taxonomies: Products, Plans and Proceduresg

• Taxonomy development — An overview on how taxonomiesare developed

• The taxonomy approval process

• Developing extensions of the IFRS taxonomy

• Translating taxonomies

• Next steps for the Domain Working Group

13:45 Panel: The IFRS taxonomy and building local and industryextensions

A panel of experts will focus on the IFRS taxonomy and buildinglocal and industry extensions. Items to be addressed include:

• Examples of a banking sector extension

• Example of extension in Australia

• Will European territories have to develop IFRS extension? How can that be accomplished?

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14:30 Issues and Procedures Related to IFRS TaxonomyTranslation


15:30 Panel: Jurisdiction's roles in promoting XBRL

• Organising conferences

• Gaining new members

• Lobbying local authorities

• Involvement with Working groups

• Overcoming restrictions

17:00 Conclusion

Working Group Sessions

9:00 – 12:15 Concurrent Working Group Meetings

• Specification Working Group

• Accounting Working Group

• Marcomm Working Group

9:00 – 11:00 Basel Working Group

11:00 – 17:15 CRAS Working Group

12:15 – 13:15 Lunch

13:15 – 17:15 Concurrent Working Group Meetings

• GL Working Group

• Domain Working Group

• Solutions Working Group



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1. TRAVEL INFORMATION

1.1 Flights

Belgium has two International Airports, the main one being Zaventem, 14km (8.7mi)northeast of Brussels. Travel time by road is about 30-45 minutes depending on traffic conditions.

The other one, Deurne, is close to Antwerp and has less frequent flights toAmsterdam, London, Liverpool and Dublin only. Depending on when you leave,flights to London can be cheaper from Deurne.

The other Brussels airport is Charleroi Brussels Airport. Ideally located at 46 km fromBrussels Grand'Place, Brussels South Charleroi offers 17 European daily destinations.This airport is served primarily by Ryanair and other low cost European Airlines.

1.2 Train

If you're in Europe already, a train is the best option. Belgium Railways has frequentinternational services to Brussels. Check online at www.b-rail.be for updated traveltimes and costs.

From London, Eurostar operates to Brussels, Belgium with a travel time of approximately 2h20min from Waterloo and up to 13 departures daily. Please consultwww.eurostar.com for updated travel times and route costings – please noteEurostar regularly runs special deals online with on average a return ticket costingaround £60-70.

Eurostar trains regularly depart from Paris as well.

1.3 Travel to / from Zaventem Airport:

Travelling to and from the Brussels Zaventem Airport is easy. Regular train, bus andcoach services and good road access all make travelling to and from the Airport aneasy experience.

1.3.1 By Train

Brussels Airport is less than twenty minutes from the city centre. From 06:00 till nearly midnight, the Airport City Express links the airport with Brussels Midi, Centraland North four times an hour.

A one-way ticket costs 2,60 second class and 3,90 first class.

The train station is located in the basement (level -1) of the terminal building itself.

Timetables and current fares for the Airport City Express are available on the BelgianRailways (SNCB/NMBS) Web site www.b-rail.be enter Zaventem Airport as the departure or destination station.

1.3.2 By Taxi

Taxis (metered) are only available outside the Arrivals Hall. The fare between the airportand the centre of Brussels is normally around 30-35. Licensed taxis can be identified bythe yellow and blue licence emblem. ALWAYS AVOID UNLICENSED TAXIS!

1.3.3 By Road

The airport is easily accessible from the Brussels Ring Road; follow the signs forAirport or Zaventem. Allow ample time to get there during rush hours. Visit any of the sites below to help you plan your journey more effectively: www.mappy.bewww.viamichelin.fr www.maporama.com

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1.4 Road travel to the Sheraton Hotel from within Brussels:

1.4.1 From East

Take E40 and at the end of the highway proceed towards Centrum. After the tunnelproceed to the traffic circle and turn right at the second street. Turn right at thethird light and take the tunnel and exit north. The hotel is directly in the front.

1.4.2 From South

Take E19 to West Ring (Exit 21). Follow Centrum and proceed to Basilique. Take thetunnel and exit Sainctelette. The hotel is 0.2 kilometers on the left.

1.4.3 From Brussels National Airport

Take E19 to Exit 12 and turn right twice. Proceed straight on Chaussee de Haechtand further on Royal Street to Boulevard Botanique. Turn right and the hotel is 0.2kilometers on the right side.

1.4.4 From West

Take E40 to Exit 2. Follow Centrum and go straight to Basilique. Take the tunnel andexit Sainctlette. The hotel is 0.2 kilometers on the left.

2. HOTEL INFORMATIONSituated in one of the most strategic business areas of Brussels, Sheraton BrusselsHotel and Towers is just a five-minute walk to the North Station. It is also only 10minutes from the famous Grand'Place, the main square in Brussels featuring thebreathtaking beauty of the gothic golden ages. Surrounded by a shopping mecca, itis also a great starting point towards Brussels' main congress area. A metro station islocated directly underneath the hotel and the airport is only fifteen kilometers away.

Sheraton Brussels Hotel & TowersManhattan CenterBrussels, 1210Belgium

Phone: (32)(2) 224 3111

Fax: (32)(2) 224 3456

3. CONFERENCE HOURS

Registration HoursMonday, 15 November 20047:00am – 17:30pm

Tuesday, 16 November 20047:30am – 18:30pm

Wednesday,17 November 20047:00am – 18:30pm

Thursday, 18 November 20048:30am – 16:00pm

Exhibition HoursMonday, 15 November 15 20048:00am – 17:30pm

Tuesday, 16 November 20048:00am – 20:00pm

Wednesday, 17 Novembe 20048:00am – 18:00pm

Thursday, 18 November 200408:00am – 16:00pm

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Location of Exhibits and Sessions

The exhibits can be found in the foyer of level 2 of the hotel. The sessions will belocated in the meeting rooms located on levels 2 and 3. Please refer to the floorplan for the exact location of the venues.

4. GENERAL INFORMATION

Useful Telephone Numbers:

Police: 101

Fire and Emergency Medical Services: 100

Directory Assistance (National): 1207 (Dutch)1307 (French)1405 (English)1407 (German)

Directory Assistance (International): 1204 (Dutch)1304 (French)1405 (English)1404 (German)

Visas:

There are no entry requirements or restrictions on EU nationals visiting Belgium andLuxembourg. Citizens of Australia, Canada, Israel, Japan, New Zealand and the USAdo not need visas to visit either country as tourists for up to three months. Except forpeople from a few other European countries (such as Switzerland and Norway),everyone else must have a visa. Three-month tourist visas are issued by Belgian orLuxembourg embassies or consulates. They can take a while to be processed, so leaveenough time before departure to apply. Fees vary depending on your nationality.

Please consider this a guideline only and check your visa status with your localBelgium consulate before leaving.

Time Zone:

GMT/UTC +1 (Central European Time)

Dialling Code:

32

Electricity:

230V, 50Hz



8337-377