Track 3: PricewaterhouseCoopers XBRL Case Studies Eric E. Cohen / Mike Willis

1. 19th XBRL International Conference“Reducing regulatory burden with XBRL: a catalyst for better reporting”June 22-25, 2009Paris, France Track 3: PricewaterhouseCoopers XBRL Case Studies Eric E. Cohen / Mike Willis Wednesday June, 24, 2009

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

3. “Social Analytics” - iDP 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

4. 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 Embedded: -Information Models -Rules -Presentations Embedded: -Information Models -Rules -Presentations Embedded: -Information Models -Rules -Presentations Physical Integration

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

6. Outcomes Transition from numerous information sources to iDP 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

7. 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

8. Cost Benefit / Realization

9. Demonstration Business Reporting Slide 9

26. v

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

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

31. Benchmarking metrics grouping and tree menu.

32. Also added option to export data to Excel.

33. “Social Analytics”“Collaborative Reporting”PricewaterhouseCoopers iDP Questions ? PwC

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

35. 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

36. Project Overview In order to achieve these goals, Acumen Fund is partnering with PwC 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

37. 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)

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

39. Corporate Sustainability Reporting (CSR) IRIS leverage metrics (performance key indicator) defined in the Global Reporting Initiative G3 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

40. IRIS XBRL Taxonomy (v1)

41. Timely implementation of Pulse requires a rigorous plan and disciplined execution Acumen Fund project - Timeline

42. Data Aggregator – Release 1 IRIS XBRL Database 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 DataAggregator IRIS Portal PULSE Secure FTP Link Source to IRIS Taxonomy Mapping Benchmarking Reports SBG Users IRIS Data Warehouse Control Point 42

43. Data Aggregator – Release 2 IRIS XBRL Database 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 Secure FTP Link Source to IRIS Taxonomy Mapping Benchmarking & Individual Entity Reports Stakeholders Secure Web Services IRIS Data Warehouse 43

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

45. Snapshot: Data Aggregator (prototype)

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

47. Data Aggregator Home Page - Sample

48. Report – Portfolio Performance (Acumen) - Sample

49. Report – Performance to Peers (Acumen) - Sample

50. Report – Portfolio Performance (Rockefeller) – Sample