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1 IBM Dt Govnnc Council Fbuy 26-27, 2009 XBRL Ri Txonomy Foum tndd fo th Futu of Ri Mumnt nd Roting Th Lvin Intitut 116 Et 55th tt Nw Yo, NY Foum Toic Cdit Cii Cu Lo Roting olution XBRL Ri Txonomy

2 D Collgu: I fl vy tongly tht now i th tim to oo bold nw tndd in how i i mud, citlizd, nd otd. Thi i why I hv ood nw XBRL Txonomy fo Ri. Th cu of thi cii mny. Th w incmntl filu nd fud t vy lin in th finncil uly chin. All togth, ch w lin ctd ytmic coll of cdit. It i incdibly hd fo ny intitution to mu th imct of incmntl xou on ytmic i cilly if you don't hv th tool to do it! W A y go, I told you tht th ubim Cdit Cii w th wot finncil cii of ou liftim. It md li n imobbl toy thn, but w ll now it too wll tody. XBRL (Extnibl Buin Roting Lngug) i n XML lngug fo dcibing buin tm, nd th ltionhi of tm, in ot. It nbl mntic clity of tminology, nd tht clity i bolutly ntil fo th ccut coding nd oting of cdit, mt, nd otionl incidnt, lo vnt, nd lo. l A Ri Txonomy i li n lhbt - th ltt lon convy no mning, but thy th foundtionl lmnt tht llow humn to undtnd ch oth. W dtly nd nw lhbt to dcib Ri - incidnt, vnt, lo, clim, xou, foct, v - o tht fim vywh cn gggt lo infomtion, nlyz it with tndd ctuil mthod, com t xou to nt condition nd ootuniti, nd foct otntil outcom to illumint otion. c o m A y go, I wot on thi g bout th nd fo nw mco-conomic tool to nbl Cntl Bn to mu gggt i ting in th finncil wold. An XBRL Txonomy of Ri i fundmntl building bloc to nbl intobility nd tndd ctic in th muing nd oting of i. Tho tndd in tun will nbl Cntl Bn to mng vt dtb of lo hitoy nd tnd nlyi tht will infom olicym nd mmb bn to m btt dciion tht oduc btt tun. W will till nd nw infomtion mngmnt oftw nd govnnc modl to m u th ight infomtion gt to th ight ol t th ight tim, but non of tht i oibl without tndd lhbt nd vocbuly to dcib wht' bing codd nd d. At thi mting I m ing ll inttd ti fom within th Dt Govnnc Council, th Enti Dt Mngmnt Council, th Finncil vic Tchnology Conotium, XBRL Intntionl, nd oth to icoff ylong intntionl ffot to ct n XBRL Txonomy fo Ri. incly, tvn B. Adl Chimn IBM Dt Govnnc Council Ou mting vnu will b th wold cl Lvin Intitut, on Et 55th tt in th ht of midtown Mnhttn. Thi will b n imotnt mting nd fnttic ootunity to influnc th dvlomnt of i tndd.

3 Council Mmb Abbott Amicn Ex Bn of Amic Bn of Montl Bn of Toyo/Mitubihi Bll Cnd Chvon Citigou Dn Bn Dutch Bn Dicov Finncil Enmx Equifx Fnni M FTC IBM Kionbn Ky Bn Low Mizuho cuiti MtCd Mill Lynch Novti Nod Bn Pincil Finncil Gou RFG TIAA-CREF Tlion VP cuiti Whington Mutul Wchovi Wold Bn ACR2 Aliction cuity Axnti Continuity oftw Micool-Univ Intllinx Pficint Tizo Voni Nov outhtn U. Buciu Lw chool Agnd-t--Glnc Th Lvin Intitut Thudy, Fbuy 26, :30 Intoduction to th Lvin Intitut 9:00 Kynot: Th ORX Exml 10:00 Pnl: Pctiv on th nd fo XBRL Ri Roting 1. Bning 2. Finncil Mt 3. Acdmi & IT 4. Rgulto 12:30 Lunch 1:30 Kynot: Intoduction to XBRL 2:00 Pnl: Rltd Ri Txonomi 1. GL, AB, Mutul Fund 2. IBM BDW 3. COREP/FINREP 4. OMG/On Gou 4:00 Kynot: mntic Roitoi 5:00 Dicuion 7:30 Dinn lf-ognizd Fidy, Fbuy 27, :00 8:30 9:00 10:00 11:30 12:30 1:00 Rc fom Dy 1 Intoduction to Ri Roting A Viion of dt-divn Rgultoy Ovight Woing Gou Ogniztion Tchnology U C: Ri Roting Mhu Lunch nd End of Evnt P Bifing (by Invittion)

4 XBRL Ri Txonomy Foum Agnd Thudy, Fbuy 26, 2009 Rgittion nd Continntl Bft: 8-8:45 m Wlcom nd Intoduction: 8:30-9:00 m : tvn Adl, Chimn of IBM Dt Govnnc Coucnil : Gic Utly, Pidnt of Th Lvin Intitut ion 1: 9:00-10 m u m Kynot: Th Otionl Ri Exchng Exml : imon Will, Excutiv Dicto, ORX ion 2: 10m - 12:30m Pnl Dicuion on th nd fo Ri Roting tndd Modto: tv Adl, Chimn IBM Dt Govnnc Council - M Cotil, Dutch Bn - Dvid Blzowy, U cuiti nd Exchng Commiion - Willim DuMond, fom VP, HBC - Chitin Mngtti, RGE Monito F o Lunch: 12:30-1:30 m ion 3: 1:30 2:00m Kynot: An Intoduction to XBRL : Mi Willi, Founding Chimn of XBRL Intntionl nd Ptn with PwC ion 4: 2:00 4:00m Pnl Dicuion on Ri Clifiction, Txonomi, nd co Modto: Michll vg, XBRL U - hubi Koo, IBM Rch - Joh McDonld, Ent & Young - Michl Pichoci, Buin Roting Advioy Gou - Jonthn oobin, U cuiti nd Exchng Commiion ion 5: 4:00 5:00m Kynot: Th Nd fo mntic Roitoi : Michl Atin, Mnging Dicto, Enti Dt Mngmnt Council ion 6: 5:00 6:00m Dicuion on Mting Ri Roting Rquimnt with XBRL Modto: tv Adl, Chimn IBM Dt Govnnc Council Dinn 7:30 10:00m Rtunt: Nothing Plnnd To Rgit, mil [email protected]

5 XBRL Ri Txonomy Foum Agnd Fidy, Fbuy 27, 2009 Continntl Bft: 7:00 7:45 m Intoduction 8:00 8:30 m Rc fom Dy 1: Wht did w ln? : tvn Adl ion 7: 8:30 9:00 m m Kynot: An Intoduction to Ri Roting : tv Hu, CEO, FR Globl ion 8: 9:00 10:00 m Kynot: Altntiv Viion of Rgultoy Roting : Ric Bootb, Autho o u ion 8: 10:00 11:30 m Woing Gou Ogniztion Modto: John Tun, CEO, Cofiling - Mt Txonomy - Ri Cl - Roting tuctu - mntic Roitoy ion 9: 11:30 12:30 m U C: IBM XBRL Mhu Roting olution viulizing th bnfit of XBRL in non-gultoy nvionmnt... : John Mgn, M Hid, IBM F Lunch: 12:30 m End of Evnt: 1:30 m To Rgit, mil [email protected]

6 Dt Govnnc Ldhi tvn B. Adl tvn B. Adl i Chimn of IBM' Dt Govnnc Council nd cognizd uthoity nd innovto on cuity, ivcy, otionl i mngmnt, buin oc tnfomtion nd ogniztionl govnnc. M. Adl i th invnto of Intnt Inunc nd th IBM Enti Pivcy Achitctu. Chimn IBM Dt Govnnc Council H i lo: Chimn of IBM Dt Govnnc Council. Adjunct Pofo t NYU tn chool of Buin Viiting Fculty t Buciu Lw chool Advioy Bod Mmb, Buciu Mt in Lw & Buin Pogm tvn B. Adl i fquntly quotd in ticl in ound th wold nd h contibutd to mny ubliction. htt:// htt:// htt:// htt:// IBM Dt Govnnc: My Blog: htt://www-03.ibm.com/dvlowo/blog/g/dl

7 Dt Govnnc Ldhi Gic Utly Pio to hi nt oition, Utly wod bodct jounlit on NBC, ABC, CNN, wll Public Rdio nd Public Tlviion. Gic Utly lt jounlitic ignmnt w coondnt fo CNN Nw Yo buu oting on nd nlyzing toi of ntionl nd intntionl ignificnc. M. Utly ovidd ot fom Nw Yo ltd to th tmb 11 ttc on th Wold Td Cnt. Pio to joining CNN in Fbuy 1997, M. Utly vd th y ABC Nw chif foign coondnt. Bfo ABC, h nt 30 y with NBC Nw coving intntionl ffi nd oting fom mo thn 70 counti. M. Utly ttd with NBC Nw in 1963 nd w bd in th ntwo Bul buu. Th following y, h w ignd to th igon Buu, wh h otd on th Vitnm W. Gic Utly i th Pidnt of th Nil D. Lvin Gdut Intitut of Intntionl Rltion nd Commc of Th tt Univity of Nw Yo. Pidnt Nil D. Lvin Gdut Intitut of Intntionl Rltion nd Commc Whil t NBC, M. Utly modtd Mt th P in Whington, D.C., nchod undy Tody, fom 1987 to 1992, hotd th monthly nwmgzin Fit Tudy, nd nchod NBC Mgzin. In 1984, h civd th Ov P Club Edwd R. Muow Awd fo hi ot on ovit-amicn ltion, nd in 1986 M. Utly w givn th Gog Fot Pbody Awd.

8 Dt Govnnc Ldhi M Cotil Mnging Dicto, Dutch Bn Rgionl Hd of Cdit - Globl Mt, Finncil Intitution M Cotil i onibl fo mnging countty cdit i in ltion to ll Noth Amicn finncil intitution (xc. Hdg Fund). Tnction focud, hi tm of cdit offic h onibility fo om 800 gou, with ticul mhi on Citl Mt buin. M' imy dy-to-dy ctiviti involv mt, induty nd countty i nlyi, ll intgl to th dtmintion of i tit t cto, clint nd oduct lvl. Oth co ctiviti includ otfolio mngmnt nd gul lion with xtnl gulto. Bon nd id in Englnd, M joind Dutch Bn, London in 2000 nd h nt th lt ix y in th U in viou mngil ol. Pio to joining Dutch, M nt th y in i mngmnt t Nomu, London, hving comltd th viou tn y t NtWt in th UK in wid vity of ol. Mid with two childn.

9 Dt Govnnc Ldhi Willim DuMond Rtid VP, Citl Mt Otion HBC Will DuMond CPA, w th mng of Citl Mt Otion t HBC, wh h hd th full mngmnt of cutody, clnc, tut otion nd oth cuiti ocing buin. Aft lving hi bning c of vl dcd, Will undtoo 5 y conultncy with DTCC-th U cntl cuiti doitoy wh h initilly fomd n Incto Gnl li function conducting "buin mng" viw of th totl otion ing out id fo th imovmnt of otion by ing th bt id of th tff. Uon th idntifiction of nw DTCC oduct dvlomnt ootunity, Will mngd th dvlomnt of cuiti mging ytmdtc HUB which i widly ud tody to tnmit dt btwn ti to cuiti tnction. Though out hi c will h vd n djunct nd full tim ofo of ccounting nd finnc t vl NYC Univiti including Fodhm, NYU nd Pc Univiti t l. Cuntly h ct conultnt to oftw dvlo nd conduct onit tining ion on "Mnging Otionl Ri", "L thn Uul Ri", "cuiti Induty Pincil" nd "Blitz Accounting fo IT tff nd Mng" (ing of 2009) Tining h bn don fo Lhmn Both,PwC Conulting Fddi M t l. Th wll civd cl full of l wold xml. Will i ctiv in cuiti Induty Foum nd h commntd gully on cuiti induty oblm. H lo vd fo 10 y on th cuiti committ of th NY Clinghou nd vd both Bod mmb nd Chimn of PTC- th GNMA Doitoy.

10 Dt Govnnc Ldhi Dvid Blzowy Dicto, Offic of Intctiv Diclou U cuiti & Exchng Commiion Dvid Blzowy i th fit Dicto of th Offic of Intctiv Diclou t th cuiti nd Exchng Commiion, nmd to th oition by EC Chimn Chitoh Cox in Octob In hi oition, Blzowy I onibl fo lding th EC' tnfomtion to intctiv finncil oting by ublic comni. cificlly, coodint th gncy-wid diclou modniztion ogm, nd will wo with invto gou, nlyt, jounlit, nd of finncil ttmnt wll oth y ublic nd ivt cto thold in th Unitd tt nd ound th wold to dvnc th u of intctiv dt in finncil oting. Pio to joining th EC, Blzowy nt 11 y t McGwHill, including vn y with th fim tndd & Poo diviion. At &P, h vd Dicto of Globl Mt Dvlomnt fo Intitutionl Mt vic, nd nio Dicto in Equity Rch vic, wh h ld &P Coot Mt nd Invto Rltion vic buin. Pviouly, Blzowy w Mng of Finnc nd Plnning fo Fidlity Invtmnt, nd w nio Buin Anlyt fo McKiny & Comny. H lo vd nio conultnt nd mng fo th Pic Wthou ttgic Conulting Gou nd Gmini Conulting. Blzowy hold B.A. in Economic fom th Univity of Chicgo nd n MBA fom Nothwtn Kllogg chool of Mngmnt. H i mmb of th Ntionl Invto Rltion Intitut nd th Cndin Invto Rltion Intitut, nd h ntd to ofionl ogniztion nd govnmnt gulto on mny occion in th U.. nd ov.

11 Dt Govnnc Ldhi Chitin Mngtti Mnging Edito nd Ld Anlyt RGEMonito.com Chitin hold PhD in conomic fom th Univity of Vnic (Itly) nd Mt Dg in conomic nd finnc fom Vnic Intntionl Univity. H joind RGE Monito ft nding th y Rch chol t th dtmnt of conomic t NYU. Chitin' of xti globl mco-conomic, th U Economy, U Houing cto, monty olicy nd citl flow, foign v ccumultion nd mngmnt. Chitin m gul nc on CNBC nd Fox Buin Nw nd i fquntly quotd in th finncil.

12 Dt Govnnc Ldhi Jonthn oobin Dicto, Offic of Ri Amnt U cuiti nd Exchng Commiion Jonthn oobin i th Dicto of th Offic of Ri Amnt fo th U.. cuiti nd Exchng Commiion in Whington, D.C. Und D. oobin ldhi, th Offic of Ri Amnt it th Commiion nd it nio mng in dvloing nw wy to oc nd nlyz infomtion in od to oly mt i in n incingly comlx mt nvionmnt. H gully with induty ld nd xt bout thi concn nd mt dvlomnt. H bing xti in gultoy olicy, nfocmnt nd quntittiv mthod to idntify mgnt i to th Commiion intgt i mitigtion thoughout th Commiion nd oo olution. D. oobin h viouly vd th Commiion Duty Chif Economit, nio Acdmic Fllow nd th nio Finncil Economit fo coot finnc nd ccounting iu. Pio to joining th EC in 1998, D. oobin w Pofo of Finnc t outhn Mthodit Univity in Dll, TX. A 1984 gdut of th Ohio tt Univity, D. oobin civd hi MBA nd Ph.D. in Finnc fom th Gdut chool of Buin t th Univity of Chicgo in 1988 nd 1993, ctivly.

13 Dt Govnnc Ldhi MIKE WILLI CPA Ptn, PicwthouCoo Founding Chimn XBRL Intntionl Mi Willi h mo thn 26 y of ccounting nd uditing xinc nd i tn with PicwthouCoo. Mi vd th Founding Chimn of XBRL Intntionl ( htt:// ), which i cuntly comod of mo thn 600 lding oftw, ccounting nd finnc comni fom 27 counti ound th wold. Mi h vd in numb of ol within th XBRL community nd cuntly v on th Intntionl ting Committ Vic-Chimn. XBRL i n intntionl infomtion fomt tndd dignd to dmticlly nhnc buin oting uly chin oc bnfiting, ditibuto, gggto nd conum of thi infomtion. H fquntly, ublih nd blog on th toic of buin oting. Mi h bn intviwd fo o ublihd ticl in ng of buin iodicl on th toic of mo fficint buin oting uly chin including th Hvd Buin Rviw, Finncil Tim, Buin W, Wll tt & Tchnology, CFO Mgzin, nd CIO Mgzin.

14 Dt Govnnc Ldhi Andw Ligl CoR2Ext, FR Globl Andw Ligl joind FRGlobl in Augut H i mmb of th Poduct Mngmnt tm within th comny, onibl fo dvloing oduct odm nd vluting th finncil intumnt in finncil intitution thy lt to oftw dvlomnt in th oting nd i mngmnt. Andw bing ov 10 y of xinc in th finncil vic to th Poduct Mngmnt gou t FRGlobl. Mot cntly, h w th nio nlyt fo th Ri nd Citl Mt ctic t Finncil Inight, Inc. Pio to tht, h w mmb of th ttgy nd Dvlomnt gou t tt tt Globl Mt wh h dvlod xtniv vlution nd mt i modl. Bfo woing t tt tt, h w with LDI, mll conulting boutiqu focuing on th mg within th tlcommuniction induty. H bgn hi c in th finncil vic t cudd Zuich invtmnt woing with futu nd divtiv in invtmnt nd tding. Andw h bchlo dg in Englih nd Politicl cinc fom Boton Collg, nd n MBA with concnttion in Finnc fom Boton Univity. H i cuntly CFA Lvl II cndidt.

15 Dt Govnnc Ldhi John Tun CEO, Cofiling John Tun i Chif Excutiv of CoFiling, on of th lding ovid of nti commcil nd gultoy XBRL olution. Tun ld KPMG Globl XBRL vic Tm bfo co-founding CoFiling. Pio to tht h ld th dvlomnt of dt collction ytm fo th Autlin Pudntil Rgultion Authoity (APRA), th fit uch ojct in th wold to u XBRL fo dt collction nd nlyi. Bd in Oxfod in th UK h cuntly v on, nd i viou Chimn of, th XBRL Intntionl tndd Bod, th gou onibl fo ioitiing nd oving tchnicl wo within th XBRL conotium. With bcgound in finncil gultion, finncil nlyi, oftw dvlomnt nd ojct mngmnt, Tun i wll nown dvoct fo th imovmnt to buin nd i oting tht XBRL off.

16 Dt Govnnc Ldhi Michl Atin Mnging Dicto, EDM Council Mi h bn ofionl fcilitto nd finncil infomtion induty dvoct fo ov 20 y. H i cuntly th Mnging Dicto fo th Enti Dt Mngmnt Council buin foum fo finncil intitution, dt oiginto nd vndo on th ttgy nd tctic of mnging dt n nti-wid t. Mi i n ctiv ticint in tndd inititiv nd h bn involvd with mny ogniztion including th Rfnc Dt Colition (REDAC), th cuiti nd Finncil Infomtion Mt Aocition (IFMA), th Aocition of Ntionl Numbing Agnci (ANNA) nd th UK Rfnc Dt U Gou (RDUG). H w mmb of th EC Advioy Committ on Mt Dt nd mmb of both IO TC68 nd ANI X9D. A long tim nlyt fo th fnc dt induty, Mi i xincd in fnc dt ttgy, th intnl tctic of EDM imlmnttion, govnnc nd lignmnt chllng, th qut fo foundtionl idntifiction tndd, uli buin olicy nd globl gultion. H h bn th Mnging Dicto of th EDM Council inc Fbuy 2006.

17 Dt Govnnc Ldhi Ric Bootb I hv wod t Bidgwt Aocit, n Quntittiv Equity Fund t FontPoint Ptn nd w in chg of i mngmnt t Moo Citl Mngmnt. I lo wod t Ziff Both Invtmnt doing both i mngmnt nd unning quntittiv quity otfolio. In th invtmnt bning n, I vd th mnging dicto in chg of fim-wid i mngmnt t lomon Both nd w mmb of lomon' owful Ri Mngmnt Committ. I lo nt tn y t Mogn tnly, fit digning nd mting divtiv intumnt, thn oity td, nd concluding my tnu th Mogn tnly' fit mt i mng. In ddition to my mot cnt boo, A Dmon of Ou Own Dign (Wily, 2007), I m th utho of th oth boo nd co of ticl on finnc toic nging fom otion thoy to i mngmnt. I hv won th Ghm nd Dodd coll fom th Finncil Anlyt Fdtion nd th Rog F. Muy Awd fom th Intitut fo Quntittiv Rch in Finnc fo my ch. I civd Ph.D. in conomic fom MIT. My blog: htt://ic.bootb.com/

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