INFOGREFFE XBRL PROJECT Guillaume Fenelon guillaume feneloninfogreffesiege fr

INFOGREFFE XBRL PROJECT Guillaume Fenelon: guillaume. fenelon@infogreffe-siege. fr Géraud Amic: gamic@ubpartner. fr Steve BERDAH: sberdah@ubpartner. fr

OUR PROJECT Developped Model Simplified Model • 3 years ago, Infogreffe decided to adopted XBRL and start with a single taxonomy for all entities • Due to the several ways to deposit financial statements into Business Register in France : • Tax return • Company’s financial statements (comptes annuels) following the Plan Comptable Général – PCG => We decided to use two taxonomies : • Small entities : Simplified model • Big entities : Developped model • These 2 taxonomies are named : TCA-ME and TCA-MS • Introduce formulaë

OUR APPROACH Functional and Accounting definitions • Spread Sheet Publication • Templates (Gabarits) • Data Point Modeling approach • Controls Technical processing • XML Editor • XBRL Tools

ACCOUNTING PRESENTATION ISSUES • Objective : To ease accounting registration: • « Larger Common denominator » beetween tax return and PCG (to be developed) • Many common points beetween both presentations but more details in the developped model • Installation of sophisticated formulaë • Inside each taxonomy for checking calculations • Additions within each schedule • Correspondences beetween schedules • To create from an TCA-ME instance a sub instance TCA-MS for • Comparaison • Analyse

LARGER COMMON DENOMINATOR • To compare common « data » issued from differents taxonomies, we decide to use formulaë: • Based on our SEC experience with the differents versions of USGAAP Taxonomy, with since 2010 some dimensions scenarios • To compare data from differents versions of taxonomy, we use formulaë to create a new instance based on the new taxonomy • For infogreffe, we deliver a special formula for each taxonomy, to create a new instance from the original instance based on the common concept • It’s easy to make comparisons beetween the same concepts for two schema-ref (TCA-ME & TCA-MS reference a same “mother taxonomy”) • Quite similar with X-EBR: Each local BR create a formula to create an instance based on original instance with the X-EBR concepts

DATA CONTROLS (FORMULAË) • More than 1000 controls by taxonomy (including n-1) • A security margin has been introduced in all additionnal calculations for rounding (5€) : • All totals and intermediate totals are checked • Correspondances beetween schedules are checked : • Total Assets = Total Liabilities • Profit for the year in the balance sheet = net earnings in the Profit and Loss account • Fixed assets in the balance sheet = Fixed Assets Schedule • Depreciation and amortization in the balance sheet = Depreciation Schedule • Same for Risks and Loss provisions • In total there are : • More than 1050 formulaë in the Developped Model • More than 280 formulaë in the simplified model

CONSISTENCY CONTROLS BEETWEEN SCHEDULES HAVE BEEN ADDED

PARTNERSHIP WITH UBPARTNER Complete XBRL Tool-Kit XBRL Processing Engine XBRL Reporting & Conversion Tools XBRL Report Builder XBRL Converter Tool XBRL Rendering Tool XBRL Taxonomy Tools XBRL Taxonomy Designer XBRL Taxonomy Generator (checking) XBRL Formulaë Generator XBRL Application Suites XBRL Taxonomy Manager XBRL Reporting Manager XBRL Forms Server XBRL Database Storage XBRL Analysis Tools Oracle Database XBRL Extension XBRL Database Adapter Analysis system

XBRL CONVERSION AND RENDERING TOOLS • XBRL Converter Tool (XCT) • Converts Excel template into XBRL • No knowledge of XBRL required • Can handle large XBRL files – e. g. Solvency II • Optional local validation via UBmatrix XPE • XBRL Rendering Tool (XRT) • Converts XBRL document into Excel Report • XPE Validation and error reports • Excel report output • Highlighting of validation errors • Explanatory error notes

USE OF LINKBASE FORMULAË Taxonomy XBRL Mapping File XML Excel Templates RBME Formulaë Linkbase XML

XFT FORMULA TOOL

XBRL RENDERING TOOL

UBMATRIX™ XBRL PROCESSING ENGINE (XPE) • Complete XBRL Validation • XBRL 2. 1 spec compliant • Calculation validation • XBRL Dimensions 1. 0 and Aggregations (WD) • XBRL Formulaë 1. 0 (CR 10) • Extensible object oriented architecture • Complete SDK (XPE API) • Transformation of taxonomies and Instance instance documents using XSLT Documents and XPath 2. 0. • Designed for high volume, large scale reporting systems • multi-threading • streaming documents • Support for both. Net and Java Standard Extension Taxonomies Formulae Transformation Style Sheets XML XBRL FRTA Formulaë XSLT Validate Verify Render Validation Reports Calculation Reports Formulae Reports

QUESTIONS For a webinar demonstration on UBPartner tools, please contact: Martin Deville, Business Development : info@ubpartner. com