19 th XBRL International Conference Reducing regulatory burden

19 th XBRL International Conference “Reducing regulatory burden with XBRL: a catalyst for better reporting” June 22 -25, 2009 Paris, France Track 3: Pricewaterhouse. Coopers XBRL Case Studies Eric E. Cohen / Mike Willis Wednesday June, 24, 2009

Agenda “Social Analytics” – Driving market adoption CSR Collaboration – Enhancing investment performance XBRL Global Ledger – Laying Down the Foundation to Embedded XBRL Q&A

“Social Analytics” - i. DP Systems interoperable based upon common standards. Information models, business rules, process designs, controls, etc. articulated in standardized taxonomies and executed across software applications Data validation and analysis conducted by providers (at the source). Standardization based upon information (e. g. standards based taxonomies mapped to each software application) Each user dictates reporting templates User collaboration on IP relevant to reporting (information, rules, models, presentation, relationships, etc. ) templates Business Reporting Slide 3

Traditional Architecture Physically Embedded/Integrated driven from the source Embedded: -Information Models -Rules -Presentations Source driven Reports Embedded: -Information Models -Rules -Presentations ERP System Embedded: -Information Models -Rules -Presentations Physical Integration

Standards Based Architecture Share, collaborate and publish IP Logically Interoperable driven by consumers -Information Models -Rules -Presentations XBRL Taxonomy based: -Information Models -Rules -Presentations ERP System EDGAR FDIC Web services Widgets XBRL enabled IP: - Information models - Rules - Presentations - Relationships - Others Consumer driven reports

Outcomes Transition from numerous information sources to i. DP for company reporting and analytics: ◦ ◦ Industry, sector, market and engagement reporting and analysis Risk management and compliance Heat maps and competitor analysis Enhances and accelerates the frequency and use of reporting and analytics ◦ Creates a collaborative workspace environment for sharing information ◦ Accurate and timely reporting for proposal and engagement revenue opportunity ◦ Ability to track and identify real time user usability to drive future enhancements Business Reporting Slide 6

Lessons Learned Stakeholder identification and management Change management: ◦IP and business models ◦Data sources and definition ◦Business requirements ◦Presentation models Education and awareness around new knowledge behavior Developing, adopting and managing taxonomies Entity management Data contract management with integration and security Business Reporting Slide 7

Cost Benefit / Realization Current Processes Enhanced Processes Reinvestment to replicate system controls Preservation of system controls and reporting with each system change reporting investment with each system change Manual processes to work around Automated processes enabling lower inflexible physical structures costs, improved quality & timeliness Lack of transparency of information in reporting Poor data quality adversely impacts decision making Inflexible source driven reporting High cost of obtaining and using internal/external benchmarking content Physically integrated BI/CPM systems tracking lagging indicators Enhanced transparency, access and control of reporting information Data quality Improvements as validation rules are pushed to source Collaborative user driven reporting provides better access to more relevant information Real time access to benchmarking content More effective BI/CPM environment tracking leading indicators

Demonstration Business Reporting Slide 9

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Customize your Industry Study by assigning NAICS code(s).

Viewing Heat Maps When clicking the “View Heat map” button, it opens this modal window. This is where users can select a company to compare with heat maps.

Benchmarking metrics grouping and tree menu.

Also added option to export data to Excel.

“Social Analytics” “Collaborative Reporting” Pricewaterhouse. Coopers i. DP Questions ? Pw. C

CSR Collaboration – Enhancing investment performance Acumen Fund - Impact Reporting and Investment Standards (IRIS) Taxonomy & Data aggregator Pw. C

About Acumen Fund • Is a non-profit global venture fund that utilizes entrepreneurial approaches to solve the problems of global poverty. • Seeks to prove that small amounts of philanthropic capital, when combined with large doses of business acumen, can build thriving enterprises that serve vast numbers of the poor. • Invests the focus on delivering affordable, critical goods and services – like health, water, housing and energy – through innovative, market-oriented approaches. 1

Project Overview In order to achieve these goals, Acumen Fund is partnering with Pw. C and Hitachi to develop a “Data Aggregator” tool by which they, and other similar funds, can benchmark and then track the success of their CSR investment s by aggregating similar data. To date, there are 5 others funds that will be participating in this initiative as well as multiple stakeholders and investors that may be impacted. As a result, Acumen Fund was seeking assistance developing a cross-fund taxonomy to implement in Phase 1 of the Pulse system development and developing “Data aggregator” 1

What to collect? CSR Performance indicators Entity information such as entity description, target industry, target geographic location Financial performance indicator such as revenues, OPEX, COGS Non financial indicator - Common # of job created (full-time, various occupation, etc) # of people served (family, children, minorities, etc) # of employees (female, full-time, youth under 30, etc) Non financial indicator – by target area # of tree planted (environmental indicator) Volume of carbon emission reduced (environmental indicator)

Impact Investing & reporting supply chain Investees and Capital Recipients Investee Report performance Investor group Fund investment Foundation the Global Impact Investing Network (GIIN) Report performance

Corporate Sustainability Reporting (CSR) IRIS leverage metrics (performance key indicator) defined in the Global Reporting Initiative G 3 guideline GRI: http: //www. globalreporting. org/Home IRIS taxonomy contains “social impacting (SI)” taxonomy as plug -in for wider and more flexible usability for any entities World Intellectual Capital Initiative WICI: http: //www. worldici. com/ MD&A (US GAAP enhancement ) via WICI/EBRC effort ESG (DVFA: Society of Investment Professionals in Germany) http: //www. dvfa. de/home_engl/dok/35307. php

IRIS XBRL Taxonomy (v 1)

Acumen Fund project - Timeline Timely implementation of Pulse requires a rigorous plan and disciplined execution Project Setup Design and Validation Implementation • Timetable • Accountabilities • Requirements design and validation • Phase 1 Taxonomy Development • XBRL Vendor selection • Data Migration • Testing • Training

Data Aggregator – Release 1 of the Data Aggregator will allow data from Pulse and from Excel templates to be to included into the database. SBG users will be able to benchmark and run reports against aggregated data. In this release, no users will have access to any raw data. Data Providers (SBG) End Users Data Aggregator IRIS Portal IRIS XBRL Database PULSE Secure Link FTP Source to IRIS Taxonomy Mapping Benchmarking Reports SBG Users IRIS Data Warehouse Control Point 42

Data Aggregator – Release 2 expands the base of data providers (e. g. , CDFI) and provides secure access for reference data users, like B-Lab, to obtain raw data. Reference Data Users Control Point BLAB Secure Channel Data Providers (Stakeholders) Data Aggregator End Users IRIS Portal DB DB Source to IRIS Taxonomy Mapping Secure FTP Link IRIS XBRL Database Secure Web Services IRIS Data Warehouse 43 Benchmarking & Individual Entity Reports Stakeholders

Data Aggregator – Release 3 opens access to domain data providers and non-stakeholders (potential investors, academics, etc. ). Features include sophisticated user functionality and reporting. BLAB Reference Data Users Control Point Secure Channel Data Providers (Domain) DB DB DB Data Aggregator End Users IRIS Portal Secure FTP Users within Taxonomy Domain Link Source to IRIS Taxonomy Mapping IRIS XBRL Database Secure Web Services Benchmarking & Investor & Research Reports Link Query Tool Customers (potential investors, academics, researchers, etc) Secure Channel IRIS Data Provider Portal IRIS Data Warehouse 44

Snapshot: Data Aggregator (prototype)

Login First log in From second log in Invalid User ID/Password

Data Aggregator Home Page - Sample

Report – Portfolio Performance (Acumen) Sample

Report – Performance to Peers (Acumen) Sample

Report – Portfolio Performance (Rockefeller) – Sample

Acumen Fund Contact Brian Trelstad Chief Investment Officer, Acumen Fund 76 Ninth Avenue, Suite 315 | New York, NY 10011 btrelstad@acumenfund. org 646. 747. 3970

XBRL Global Ledger - Laying Down the Foundation to Embedded XBRL

Laying Down the Foundation to Embedded XBRL Standardized representations of the details within ERP systems ◦ Accounting ◦ Operations ◦ Performance metrics XBRL’s Global Ledger Framework Outreach ◦ OMG – UML Profile and other works ◦ OCEG – GRC-XML ◦ And others

Standardizing Every System with XBRL age itions ngu efin a s L ta d ats s cro s da form A os e Acr oss fil Acr System 1 XBRL GL System 2 XBRL GL Account# account. Main. ID Description account. Main. Description Amount amount Post. Date posting. Date 勘定科目番号 account. Main. ID 勘定科目説明文 account. Main. Description 金額 amount 転記日付 posting. Date System 3 XBRL GL Identificador de la Cuenta account. Main. ID Descripción Principal de la Cuenta account. Main. Description Monto Monetario amount Fecha de Asignación/Ingreso posting. Date

Tax XML SBR Bovine Spongiform Encephalophathy

Region Independent Syntax Independence Regulator Independent Reporting Independence Syntax Specificity Region Specificity Purpose/form Independent Regulator Specificity Reporting Specificity Purpose/form Specific Source system Independent

Questions? Contact Information: Eric E. Cohen Senior Manager, Pricewaterhouse. Coopers LLP Eric. e. cohen@us. pwc. com 585 271 4070 Mike Willis Partner, Pricewaterhouse. Coopers LLP Mike. willis@us. pwc. com 813 340 0932

19 th XBRL International Conference “Reducing regulatory burden with XBRL: a catalyst for better reporting” June 22 -25, 2009 Paris, France Track 3: Pricewaterhouse. Coopers XBRL Case Studies Eric E. Cohen / Mike Willis Wednesday June, 24, 2009