Improving Business Performance by using XBRL Mr Christian

Improving Business Performance by using XBRL Mr. Christian Barrios Marchant Member of the Executive Board of SOFTWARE AG Responsible for Region South West Europe and Latin America

35 Years History of Technological Leadership 1979 First Mainframe 4 GL 1997 First company to port DCOM to Mainframe 1969 2001 1998 Company founded Introduced First XML Server 1971 1991 First Mainframe Database developed by Peter Schnell Introduced First Service Broker for Distributed Applications Software AG joins XBRL International 1983 TAPS (Trade Analysis & Process System) World’s Largest Clearing House System 2003 Software AG first company reporting in IFRS XBRL 2004 2001 First integration and mediation architecture to process XML First Digital reporting Architecture to process XBRL DIGITAL REPORTING PLATFORM

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 n Region North n Region South n Region Central/Asia

Market developments Commercial Take-Off X B R L Introduction of XBRL Piloting XBRL A D O P T I O N • Regulators • National Banks • Stock Exch. • Statistics Phase 1 2002 2003 2004 -2005 Broad Use of XBRL • Commercial Banks • Tax organizations • Registry of comp. • Insurance • Investment funds • Credit Risk Ass. • Listed Corporations • Analysts Phase 2 2006 • Large Companies • SME’s Phase 3 2007 -2010

Estimated size and growth of market for XBRL software Time Corporations Internal Rep. Regulated Entities (SME) Regulators and Regulated Banks & Firms Quasi reg. 2010 2009 € 1 Billion 2008 2007 2006 2005 2004 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

Where Software AG fits Portal Application Taxonomy Editor(s) Validator(s) Instance Document Generator(s) Digital Reporting Platform (Storage – Administration – Integration) Document Management

Digital Reporting summary XBRL Information Supply Chain INFORMATION SUPPLY CHAIN Information Meta Data and Management Taxonomy Creation Information Collection and Reporting Information Processing and Validation Information Storage and Retrieval Information Integration and Exchange Report Creation Automated Processing Business Rule Validation Storage, Searching, Viewing Integratio n& Data Delivery Taxonomy Managemen t DIGITAL REPORTING PLATFORM Information Intelligence and Reporting Analysis & Reporting

DIGITAL REPORTING PLATFORM FOR RAPID XBRL SOLUTION DEVELOPMENT Core XBRL and XML infrastructure Hides the complexities of the XBRL standard Examples of XBRL business solutions Corporate XBRL Reporting DRP ADMINISTRATION PORTAL web interface for management of the Digital Reporting Platform API TOOLKIT for customization of the Digital Reporting Platform Credit Risk Management Regulatory e-Filing Stock Exchange Portal COMMON XBRL AND XML FUNCTIONS validation, en-/decryption, digital time stamp/signature, versioning, report rendering, … INTEGRATION AND XBRL REPOSITORY report flow orchestration, process management, data collection and conversion services, taxonomies, instance documents, … NATIVE XML SERVER XML and non-XML storage, indexing, structured and full text searching and retrieval

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 rendering processes 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

Use Cases by Software AG 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

German Stock Exchange Financial statistics comparison between Software AG, ATOSS Software AG GFT technologies AG

German Stock Exchange

Summary XBRL 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

thank you SOFTWARE AG - THE XBRL COMPANY