Improving Business Performance by using XBRL

Mr. Christian Barrios Marchant Member of the Executive Board of SOFTWARE AGResponsible for Region South West Europe and Latin America

1979First Mainframe 4GL

35 Years History of Technological Leadership

1971 First Mainframe Database developed by Peter Schnell

1969 Company founded

1983TAPS (Trade Analysis & Process System) World’s Largest Clearing House System

1998Introduced First XML Server

1997First company to port DCOM to Mainframe

1991Introduced First Service Broker

for Distributed Applications 2001 First integration and

mediation architecture to process XML

2003

Software AG first company reporting

in IFRS XBRL

2001 Software AG joins XBRL International

2004 First Digital reporting

Architecture to process XBRL

DIGITAL DIGITAL REPORTING REPORTING PLATFORMPLATFORM

Software AG “The XBRL Company”

The first XML software company in the market

Introduced the first XML database server in 1998

First integration and mediation architecture to

process XML (2001)

Fully committed to XBRL since 2001

One of the first large companies to implement XBRL

internally as a consolidation reporting tool

Regional Structure

Region North

Region South

Region Central/Asia

Market developments

2007-20102007-2010200620062004-20052004-20052003200320022002

Commercial Take-OffCommercial Take-OffCommercial Take-OffCommercial Take-Off

IntroductionIntroductionof XBRLof XBRL

IntroductionIntroductionof XBRLof XBRL

XXBBRRLL

AADDOOPPTTIIOONN

PilotingPilotingXBRLXBRL

PilotingPilotingXBRLXBRL

Broad UseBroad Useof XBRLof XBRL

Broad UseBroad Useof XBRLof XBRL

Phase 3Phase 3Phase 3Phase 3Phase 2Phase 2Phase 2Phase 2Phase 1Phase 1Phase 1Phase 1

• RegulatorsRegulators• National BanksNational Banks• Stock Exch.Stock Exch.• StatisticsStatistics

• RegulatorsRegulators• National BanksNational Banks• Stock Exch.Stock Exch.• StatisticsStatistics

• Commercial BanksCommercial Banks• Tax organizationsTax organizations• Registry of comp.Registry of comp.• InsuranceInsurance• Investment fundsInvestment funds• Credit Risk Ass.Credit Risk Ass.• Listed CorporationsListed Corporations• AnalystsAnalysts

• Commercial BanksCommercial Banks• Tax organizationsTax organizations• Registry of comp.Registry of comp.• InsuranceInsurance• Investment fundsInvestment funds• Credit Risk Ass.Credit Risk Ass.• Listed CorporationsListed Corporations• AnalystsAnalysts

• Large CompaniesLarge Companies• SME’sSME’s• Large CompaniesLarge Companies• SME’sSME’s

Estimated size and growth of market

for XBRL software

Time

2010

2009

2008

2007

2006

2005

2004

Regulators andRegulators and

Quasi reg.Quasi reg.Regulated Banks Regulated Banks

& Firms& FirmsCorporationsCorporations

Internal Rep.Internal Rep.RegulatedRegulated

Entities (SME)Entities (SME)

€ 1 Billion

15 Million

Why will business performance increase with

XBRL?

XBRL offers:

• Uniform communication vocabulary cross businesses

• Increase of reporting speed due to full automation of supply chain

• Reduction of errors by elimination of manual data entry

• Improved quality by build-in validation before submission

• Focus oriented analysis using alerts and automation wizards

• Interoperability

Standardization results in cost reduction, safety, secureness,

predictability; it makes life easier

XBRL

Where Software AG fits

Digital Reporting Platform(Storage – Administration – Integration)

PortalApplication

TaxonomyEditor(s)

Validator(s)Instance

DocumentGenerator(s)

DocumentManagement

InformationInformationIntelligenceIntelligence

and Reportingand Reporting

InformationInformationIntelligenceIntelligence

and Reportingand Reporting

Information Information Collection andCollection and

ReportingReporting

Information Information Collection andCollection and

ReportingReporting

Information Information ProcessingProcessing

and Validationand Validation

Information Information ProcessingProcessing

and Validationand Validation

Information Information Storage andStorage and

RetrievalRetrieval

Information Information Storage andStorage and

RetrievalRetrieval

Information Information Integration Integration

and Exchangeand Exchange

Information Information Integration Integration

and Exchangeand Exchange

Information Information Meta Data and Meta Data and ManagementManagement

Information Information Meta Data and Meta Data and ManagementManagement

TaxonomyCreation

AutomatedProcessing

Business RuleValidation

Storage,Searching,

Viewing

Integration & Data Delivery

TaxonomyManagement

Digital Reporting summary XBRL Information

Supply Chain

Analysis& Reporting

Report Creation

INFORMATION SUPPLY CHAININFORMATION SUPPLY CHAININFORMATION SUPPLY CHAININFORMATION SUPPLY CHAIN

DIGITAL REPORTING PLATFORMDIGITAL REPORTING PLATFORMDIGITAL REPORTING PLATFORMDIGITAL REPORTING PLATFORM

DIGITAL REPORTING PLATFORM FOR RAPID

XBRL SOLUTION DEVELOPMENT

Core XBRL and XML infrastructure

Hides the complexities of the XBRLstandard

Examples of XBRL business solutions

NATIVE XML SERVERNATIVE XML SERVERXML and non-XML storage, indexing, structured and full text searching and retrievalXML and non-XML storage, indexing, structured and full text searching and retrieval

INTEGRATIONINTEGRATION ANDAND XBRL REPOSITORYXBRL REPOSITORYreport flow orchestration, process management,report flow orchestration, process management,

data collection and conversion services, taxonomies, instance documents,…data collection and conversion services, taxonomies, instance documents,…

COMMON XBRL AND XML FUNCTIONSCOMMON XBRL AND XML FUNCTIONSvalidation, en-/decryption, digital time stamp/signature, validation, en-/decryption, digital time stamp/signature,

versioning, report rendering,…versioning, report rendering,…

ADMINISTRATION PORTALADMINISTRATION PORTALweb interface for management ofweb interface for management of

the Digital Reporting Platformthe Digital Reporting Platform

API TOOLKITAPI TOOLKIT

for customization offor customization ofthe Digital Reporting Platformthe Digital Reporting Platform

Corporate XBRL ReportingCorporate XBRL Reporting

Credit Risk ManagementCredit Risk Management

Regulatory e-FilingRegulatory e-Filing

Stock Exchange PortalStock Exchange Portal

DRP

What is the Digital Reporting Platform?

The DRP platform is a framework package containing common functions that form the foundation for following planned XBRL solutions

Stock Exchange Portal

Regulatory e-Filing

Credit Risk Management

Corporate XBRL reporting

• The DRP platform framework package will also be sold to Systems Integrators for building solutions for their customers

It contains a documented API toolkit for rapid development of new functions

It has a Administration Portal for maintaining and viewing the content of the XBRL repository and its users

Information consolidation

processes

Information collection, validation,

storage and renderingprocesses

Information integration, monitoring

and analysis

processes

Advanced solutions for XBRL projects

Digital Reporting Platform

Unique 100% XML and XBRL based solution

Management of

all XBRL taxonomies

all XBRL reports (instances)

Build-in facilities for

Validation

Security

Encryption/decryption

Digital Signature/Timestamp

Document flow control

Customizable and extendable using API toolkit

Use Cases by Software AG

Unique rating portal for corporations

based on XBRL standard

www.xbrlrating.de

Key supplier for XBRL initiative of

the German Stock Exchange

xbrl.deutsche-boerse.com

XBRL

First company publishing financial

information in XBRL 2.1

using the IFRS taxonomy

http://xbrl.softwareag.es

Software AG selected by CRAS

consortium (Credit Risk Assessment

Services) to develop the first industry

XBRL taxonomy

XBRL

Use Cases by Software AG

Telefonica - internal reporting and

consolidation with XBRL (pilot)

Banco Popular - financial reporting

to shareholders (pilot)

XBRL

Use Cases by Software AG

German Stock Exchange

Financial Financial statistics comparison statistics comparison

betweenbetween Software AG, Software AG,

ATOSS Software AG ATOSS Software AG GFT technologies AGGFT technologies AG

German Stock Exchange

Summary

Software AG has 35 years of in-depth experience in the IT

We serve world’s largest companies and governments around the world

We provide leading XML based technologies

A leading company in XML business integration

First complete XBRL digital reporting architecture

Talk with us to discuss how we can help you

to improve your internal and external business

reporting processes

XBRL

thank you

SOFTWARE AG - THE XBRL COMPANY