XBRL Implementation to Consolidation System Implementation at a

XBRL Implementation to Consolidation System - Implementation at a Japan’s Trading House - November 5, 2003 Fujitsu Limited

Table of contents 　Overview and objectives of the client 　Old business processes 　New business

Overview of the company 　Sales of machinery-related components New Business Model – Catalog-based business Consolidated Sales : 51. 6 billion yen in 2002 Consolidated number of employees : 340 in 2002 Has eleven subsidiaries, all outside Japan US, UK, Germany, Singapore, Thailand, Korea, China (4), Taiwan 2 All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

Objectives of the client 　Timely reports to the management team 　Flexible data collection process using XBRL 　Improve efficiency in the reporting process 3 All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

Summary of old business process April, (N+1) month Beginning Middle HQ Excel Sheet May, (N+2) month Last Beginning Middle Management Meeting (every 2 nd Monday) Excel Sheet Distribution Submission Consolidation Reporting Excel Sheet Subsidiary Financial Reports HQ Excel Sheet Last Data Entry Cons. Fin. Report Audit Report Accounting System Publication Audit Report 4 Auditor Auditor All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

Issues around old business process Gathering subsidiary information is time consuming Lack of current data for management analysis & decision. Poor data quality in reports from subsidiaries Manual entry using MS-Excel spreadsheets increases error rate. Non standard business process at each subsidiary Absence of coordination and lack of clarity in processes. 5 All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

Summary of new business process HQ Web Entry of additional data Subsidiary / HQ Internal XBRL Data Progress Mgmt XBRL Data Entry [Instance Edit] Accounting Systems Progress Mgmt HQ Process [Web apps. ] XWand Data Validation XWand Data Conversion [Rulebase] Data Conversion [Mapping] [XBRL->csv] Automatic Validation Consolidation Package Upload data from Accounting System Data Conversion Report Creation & Final check [csv->XBRL] XWand Final Review [Web apps. ] XBRL IR XBRL Repository 6 Web Publication All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

New business process at subsidiary Each subsidiary prepares “Trial Balance”, “Inter-Company Trades”, and “Inventory” every month. Automated data flow between subsidiary and HQ Improved efficiency through data validation and error checking by Rulebase Extension on XBRL processor (Interstage XWand) XBRL Data Creation Apps. Rule Base Ext. Trial Balance Info. Accounting System Web Interstage Apps. XWand Co. A Extension Inventory Info. Rule Base Import Inter-Company Trades Info. Co. A Taxonomy GL Core V 1. 1 GL Advance Business Facts Staff XBRL Data 7 All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

New business process at HQ 　Setup transfer pricing structure Manage the monthly report process 　not started (not registered) 　in editing 　submitted 　Interactive review and finalization of subsidiary information 8 All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

New business process for publication Mapping Definition <Web Server> Style Sheet EXCEL Data Conversion XBRLReporting EXCEL [csv->XBRL] [Report Creation] Output Export Financial rep. Brief Anno. Consolidation Package Store Extract XBRL Repository Financial Report Brief Announcement 03/2003 09/2003 9 XBRL Financial rep. 2003/3 2002/3 HTML Financial rep. 2003/3 2002/3 XBRL Brief Ann. 2003/3 2002/3 HTML Brief Ann. 2003/3 2002/3 Year-end reports and Bi-annual reports to be published. All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

Improvement in new process Faster Reporting, Better Data Quality, Labor-saving Automated data flow between subsidiary and HQ (XBRL) Status management of subsidiary work progress Interactive finalization of monthly financial reports Data check before submission Automated Rules based checking using Interstage XWand Flexible investor reporting using XBRL Implementation of XBRL repository 10 All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

Timelines 2003 May Milestone Project Management Requirement Analysis Taxonomy & Rulebase design June ▲Contract 　　▲Kick-off (5/16) August September October ▼Implementation Plan (6/30) Go-live Status▲　　　　▲　　　　▲　　　meeting　　 Top. Jax – XML-based development infrastructure for quick implementation Requirements Business analysis and design System dev. & test Consolidation Pkg. setup July Design / Programming / Test Preparation Installation/Setup User Acceptance Test UAT 11 All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003

Future Plans Efficiency Improvement at subsidiaries Deploy Mapping function (US, UK -> all subsidiaries) Unification of subsidiary’s accounting system System / data integration with the sales mgmt system Data utilization for management accounting More frequent data gathering, faster reporting More detailed data for business management Projection-Actual management 12 All Rights Reserved, Copyright © FUJITSU LIMITED 2001 -2003