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Implementation and Development of XBRL Poland Thursday, 8 th of February 2007, Lisbon Maciej Implementation and Development of XBRL Poland Thursday, 8 th of February 2007, Lisbon Maciej Piechocki IASCF XBRL Team DWG Chair XBRL Poland

Agenda § Jurisdiction Development § Past, Current and Future Activities § Drivers of XBRL Agenda § Jurisdiction Development § Past, Current and Future Activities § Drivers of XBRL Implementation XBRL Poland

Jurisdiction Development § Kick-Off Conference (February 2005) § first XBRL public event § XBRL Jurisdiction Development § Kick-Off Conference (February 2005) § first XBRL public event § XBRL introduced by IASCF, Xi. E, XBRL Denmark § Round Table (April 2005) § § statutory tasks – incorporated in the bylaws legal form – neutral, independent, trustworthy first project – creation of the public taxonomy neutral facilitator XBRL Poland

Jurisdiction Development § Round Table – Statutory Tasks: § contribute to improvement of the Jurisdiction Development § Round Table – Statutory Tasks: § contribute to improvement of the existing reporting standards § promote the knowledge of the current status and trends in electronic reporting standards § develop economy and science by works aimed at development of XBRL § undertake and reinforce other entities in their activities related to development and promotion of XBRL § enable co-operation of the Association members within the above-specified scope of activities XBRL Poland

Jurisdiction Development § Round Table - Legal Form: § neutral, independent § according to Jurisdiction Development § Round Table - Legal Form: § neutral, independent § according to the act of the 7 -th April 1989 “Prawo o stowarzyszeniach” /Dz. U. Nr 20, poz. 104 with later changes/ Association “XBRL Polska” is an independent not-for-profit association § trustworthy: § the Association is registered with no. 248935 and therefore is a legal entity XBRL Poland

Jurisdiction Development § Founding Members Assembly (September 2005) § § agreement on bylaws organisational Jurisdiction Development § Founding Members Assembly (September 2005) § § agreement on bylaws organisational structure of the association XBRL International membership election of the Board and Revision Committee members, Secretary General § fee structure XBRL Poland

Jurisdiction Development § Founding Members: § ordinary members § supporting members (12 + 1) Jurisdiction Development § Founding Members: § ordinary members § supporting members (12 + 1) XBRL Poland

Jurisdiction Development General Assembly Revision Committee Decisions Strategy Secretary General Board Taxonomy Working Group Jurisdiction Development General Assembly Revision Committee Decisions Strategy Secretary General Board Taxonomy Working Group Management Marketing & Communication W. G. Chair Co-Chair CI Co-Chair FI Operations Projects Subgroup CI Subgroup FI XBRL Poland Working Groups

Jurisdiction Development § Fee Structure (in €) § supporting members Turnover < 2, 5 Jurisdiction Development § Fee Structure (in €) § supporting members Turnover < 2, 5 Mio. Euro - 25 Mio. Euro > 25 Mio. Euro § ordinary members: free of charge XBRL Poland 1. 000 € 2. 225 € 5. 000 €

Agenda § Jurisdiction Development § Past, Current and Future Activities § Drivers of XBRL Agenda § Jurisdiction Development § Past, Current and Future Activities § Drivers of XBRL Implementation XBRL Poland

Past, Current and Future Activities § Taxonomy Development: § communication channel § Internet § Past, Current and Future Activities § Taxonomy Development: § communication channel § Internet § tele and videoconferences § Share. Point § regular meetings § workflow § building of the information model § revision of the information model § development of the taxonomy § revision of the taxonomy § publication of the taxonomy XBRL Poland

Past, Current and Future Activities § XBRL Promotion: § meetings with private companies and Past, Current and Future Activities § XBRL Promotion: § meetings with private companies and public authorities § information about standard and association activities § target: new members and active involvement in the XBRL implemenation § results: new projects, new members XBRL Poland

Past, Current and Future Activities § XBRL Promotion: § seminar: § September 2005: NBP Past, Current and Future Activities § XBRL Promotion: § seminar: § September 2005: NBP implements XBRL § conference: § September 2006: COREP & FINREP in Europe § National Bank of Poland, Polish Banks Association, Association “XBRL Polska”, § Speakers: Bank of Spain, Bank of France, National Bank of Belgium, XBRL in Europe § Attendees: 100 people (70 largest banks) § articles, papers, consultations, etc. XBRL Poland

Past, Current and Future Activities § XBRL Implementation – National Bank of Poland: § Past, Current and Future Activities § XBRL Implementation – National Bank of Poland: § target: prudential (Basel II) & financial (IFRS, Polish GAAP) reporting § XBRL taxonomies § COREP, FINREP § Polish extensions § start: March 2007 (COREP), June 2007 (FINREP) § mandatory format for over 700 banks XBRL Poland

Past, Current and Future Activities § XBRL Implementation – Companies House: § target: publication Past, Current and Future Activities § XBRL Implementation – Companies House: § target: publication of financial statements of entities fulfilling requirements defined in P. A. A. § XBRL taxonomies § Polish GAAP, IFRS (Polish labels) § start: 2008 § XBRL as voluntary format for 13. 000 entities § price differentiation as an incentive XBRL Poland

Agenda § Jurisdiction Development § Past, Current and Future Activities § Drivers of XBRL Agenda § Jurisdiction Development § Past, Current and Future Activities § Drivers of XBRL Implementation XBRL Poland

Drivers of XBRL Implementation § Standardisation of Reporting § Cost and Time Aspects § Drivers of XBRL Implementation § Standardisation of Reporting § Cost and Time Aspects § Legal Changes in the EU § cross regional: IFRS, BASEL II, CRD § local: IT governmental requirements § XBRL Marketing Aspects § IASB involvement, EU founding, SEC activities, CEBS recommendations, etc. § Systems and Standards Out-Of-Date § New Information Flows XBRL Poland

Project Management § Domain Working Group Chair Maciej Piechocki, IASCF XBRL Team E-Mail: mpiechocki@iasb. Project Management § Domain Working Group Chair Maciej Piechocki, IASCF XBRL Team E-Mail: [email protected] org § Secretary General Mateusz Hojda, XBRL Poland E-Mail: mateusz. [email protected] org XBRL Poland

Q&A Thursday, 8 th of February 2007, Lisbon Maciej Piechocki IASCF XBRL Team DWG Q&A Thursday, 8 th of February 2007, Lisbon Maciej Piechocki IASCF XBRL Team DWG Chair XBRL Poland