XBRL Update Dealing with Mandatory Reporting Radisson SAS Royal Hotel 21 October 2009 Mike Willis, Chair, XBRL International Richard Day, Conor O’Kelly, Harry Goddard

Steps to reporting via XBRL 2009 © Deloitte & Touche Deloitte’s new approach to preparing financial reports Map client statements Import data & generate report Publish report Lodge Review Calculate and validate data Map client statements to the Taxonomy to produce a first run instance Validate instance, compute missing fact values and store revised instance Import instance document into report template Add missing fact values such as Director details, select notes and publish specification Submit for review and finalise for client sign off Lodge instance to regulator

FBD Accounts Upload to Dragon Tag Primary instance document Extensions for calculation, presentation and labels XSD file with full taxonomy definition Produce instance and other documents Perform validation Submit to CRO Receive Validation report IFRS Taxonomy

Next steps – planning for a successful project 2009 © Deloitte & Touche Establish team Undertake training, education and awareness Consider software options Review preparer guidelines of relevant regulatory body Undertake initial mapping exercise against IFRS/GAAP Consider other reporting requirements Undertake tagging exercise as a ‘dry run’ Consider business case