IFRS, XBRL and Business Performance Management (BPM)

1. IFRS, XBRL and Business Performance Management (BPM) Control, confidence and automation of global compliance reporting

2. Agenda • Finance industry trends • Business Performance Management (BPM) defined • BPM’s value proposition • Automated delivery of compliance reporting • Benefits, future leverage and client activities

3. Introduction • Trevor Walker • VP, Product Marketing Cartesis • Driving global product strategy • 10 years BPM and reporting experience • 4 years in IT and integration infrastructures

4. Cartesis is a leading global software provider focused onBusiness Performance Management We provide multinational companies with a unique best of breed, real-time collaborative business performance management solution to “deliver the whole story behind the numbers" with unparalleled clarity and insight.

5. Cartesis has been delivering BPM for over 14 years • Full Service Software Company founded in 1990 • The Cartesis Suite • Cartesis Magnitude, Magnitude Planning, Magnitude iAnalysis and Cartesis ICS 1990 1997 1999 2002 2004

6. Four of the top five challenges are dependent on creating an integrated BPM infrastructure for unified reporting and performance management The Top Five CFO Challenges from a recent survey • Improving performance management • Improving governance, controls, risk management • Improving planning, forecasting and budgeting • Improving access to appropriate information • Improving competencies/skills

7. These trends drive toward key best practices in performance management • Integrated BPM process and system framework • Streamlined data flows • Enhanced data granularity and transparency • Consistent fiscal and management data views • Unified compliance and management reporting • Ability to expose metrics to dashboards/scorecards for monitoring, alerting and optimization • Ability to layer in internal and external benchmarking

8. So what is Business Performance Management (BPM)? • BPM is a set of integrated,closed-loop management and analytic processes, supported by technology, that address financialas well asoperationalactivities. • BPM is an enabler for businesses in defining strategic goals, and then measuring and managing performance against those goals. • Core BPM processes include financial and operational planning, consolidation and reporting, modeling, analysis, and monitoring of key performance indicators (KPIs) linked to organizational strategy.

9. Unifies financial, compliance, risk and management reporting Corporate Governance • Strategic Planning • Performance Measurement • Business Modeling • Budgeting Finance Customer Human Resources • Operational Finance Analysis & Reporting • Forecasting • Consolidation • Segmentation • Profitability • Market Success Factor Analysis • Salary & Comp Planning • Employee turnover & retention • Incentive management

10. BPM and the impacts of XBRL Real-Time BPM Regulatory compliance • Technology • trends • BPM Components, • SOA, web services • BPM Metadata repository • Distributed access • Central hub/portal BPM Integration - ERP, SCM, PLM, CRM and HCM - BI Financial Consolidation & Reporting Planning/budgeting - Discrete Deterministic - Discrete Predictive - Continuous Predictive Software Performance & Availability BPM Analytics - Scorecard, dashboard BPM & Process management

11. BPM and the impacts of XBRL Real-Time BPM Regulatory compliance • Technology • trends • BPM Components, • SOA, web services • BPM Metadata repository • Distributed access • Central hub/portal BPM Integration - ERP, SCM, PLM, CRM and HCM - BI Financial Consolidation & Reporting Planning/budgeting - Discrete Deterministic - Discrete Predictive - Continuous Predictive Software Performance & Availability BPM Analytics - Scorecard, dashboard BPM & Process management

12. Value proposition of XBRL with BPM • Bridge the gap between systems, accounting standards and global reporting • Enables standard way of tagging financial information for structure, content and meaning • Direct comparability of internal and external financial information • Essential part of making IFRS data globally accessible, consistent and comparable

13. XBRL solves current issues with global financial and compliance reporting • Thousands of companies release financial results internally and externally daily, monthly, quarterly, and annually • Contents are not organized • Processes are not repeatable • Lots of data must be re-keyed • No easy way to compare internally, let alone externally

14. XBRL provides strategic and cost reduction benefits • Streamlined processes for collecting, comparing and reporting financial information • Reduced costs • Improved financial communication and transparency • Increased data accuracy • Direct comparability • Multi languages and accounting standards support • Improved risk management and control • Ease of maintenance • Faster, more reliable and extended scope of analysis capabilities for better decision-making

15. Comparability Strategic value is the direct comparability of internal and external financial information

16. And the automation, transparency, and comparability • One time setup of tags and maps for automated processing • Rich set of tools embedded in products like Cartesis Magnitude • Transparency from source through disclosure to compliance agencies • Investors and analysts easy side-by-side and line-by-line comparison • Different languages and accounting standards in a single solution delivers on the “single truth” message

17. GL Legacy ERP CRM SCM… Organizations are challenged by many reporting needs and no standard delivery Companies Trading Partners Management Accountants Auditors Regulators Disclosure Financial Publishers & Data Aggregators Investors Central Banks Other Stakeholders Financial Control, Planning, Forecasting, Process, Validation, etc… Sources

18. XBRL XBRL GL Legacy ERP CRM SCM… XBRL optimizes the information supply chain with a standard way to deliver reports Companies Trading Partners Management Accountants Auditors Regulators Disclosure Financial Publishers & Data Aggregators Investors Central Banks Other Stakeholders Financial Control, Planning, Forecasting, Process, Validation, etc… Sources

19. Cartesis is involved globally and strategy to match client and market needs • Member of the IASB IT Discussion Group and will be a member of the French XBRL jurisdiction • Our strategy • Step 1: Publish • Step 2: Consume • In Parallel: Embedded capabilities & setting

20. Allowing organizations to leverage and capitalize on their BPM investments Single XBRL mapping for all compliance reporting needs

21. Setup Once Repeatable 6 steps to publishing XBRL from Cartesis • Import the published taxonomy • Map chart of accounts to taxonomy • Pull Cartesis Magnitude data into an XBRL instance documents • Supplement taxonomy items and instance documents as required • Run controls and calculations included in the taxonomy • Publish and email the XBRL file

22. XBRLreport Publishing XBRL compliance reports – Step 1 Account Characteristics Consolidation XBRL Data Generation Opening Movement Collect data Apply Taxonomy - Map Supplemental Data Send report Closing

23. IASC Taxonomy XBRL World Wide Web Integrator Data Warehouses RDMS XML DB Consuming XBRL for comparability, analysis and benchmarking – Step 2 • Secure receive • XBRL/XML validation • Cartesis Magnitude and Multiple DB’s • Localized mapping • Authorization • Direct update Cartesis Magnitude Consume

24. Cartesis Magnitude product enhancements for embedded XBRL capabilities and settings • Will be based on what we learn in steps 1 and 2 • Plans include • Administrative capabilities to configure XBRL for publication and consumption • Setup and Manage via XBRL

25. Aggressively delivering against the strategy to empower our clients with XBRL • Clear strategy and roadmap for delivery • Engaged with clients and recruiting pilot references • Still recruiting clients • Will guide them to referencability in Q2 2005

26. Thank you and… Any questions? Trevor Walker Cartesis twalker@cartesis.com