2012 XBRL 國際研討會 會前參考資料

1. 2012 XBRL國際研討會會前參考資料 時間:2012.7.30 14:00-17:40地點:臺大醫院國際會議中心301室 主辦單位：臺灣證券交易所、財團法人中華民國會計研究發展基金會XBRL委員會 贊助單位：安永、安侯建業、資誠、勤業眾信聯合會計師事務所

2. XBRL定義 • XBRL -「可延伸企業報導語言」 • eXtensibleBusiness Reporting Language • 由美國註冊會計師Charles Hoffman於1998年提出原始概念，受到美國會計師協會的支持 • 是一開放的國際標準 • 使用XML(可延伸標記語言)技術 • 運用標籤（tag）來標示重要商業資訊(Business Reporting) • 電腦可讀的語言(Language) • 自動化處理資訊 • 避免重覆輸入及手動式比較所耗費的人力、成本 • 減少錯誤發生的機率，增進資料處理的效率 • 可延伸(Extensible)-企業可自行定義屬於他們的專有名詞

3. XBRL發展歷程 HTML Document <TABLE> <TR><TD>現金及約當現金</TD> <TD>88796</TD> <TD>應收票據淨額</TD> <TD> 653248</TD> <TD>存貨</TD> <TD>725427</TD> </TR></TABLE> 流動資產 現金及約當現金 $ 88,796 應收票據淨額 653,248 　存貨 725,427 XML XBRL <流動資產> <現金及約當現金>88796</現金及約當現金> <應收票據淨額> 653248</應收票據淨額> <存貨>725427</存貨> </流動資產> <tw-gaap-ci:CashCashEquivalentscontextRef=“AsOf20101231"unitRef=“ISO4217:TWD">88796</tw-gaap-ci:CashCashEquivalents> <tw-gaap-ci:NetNotesReceivablecontextRef=" AsOf20081231 " unitRef=" ISO4217:TWD ">653248</tw-gaap-ci:NetNotesReceivable> <tw-gaap-ci:Inventories contextRef=" AsOf20081231 "unitRef=" ISO4217:TWD ">725427</tw-gaap-ci:Inventories> 自訂名稱，無法全球互通 全球通用的規格定義

4. XBRL的重要意義解決現有資料處理的困境 • 格式不同、重複登打 資料名稱定義不甚清楚 • 付費使用資料庫

5. 美國資本市場應用情形及其他相關法案 擴及其他領域應用之法案 • SEC三階段導入計畫 在2011年9月30日，歐巴馬總統所簽署之the Child and Family Services Improvement and Innovation Act，提及兒童福利的資料收集應加以改進並標準化，在可行的範圍內，應使用現有的、公眾的(non-proprietary)資料標準，如XBRL來報導。 眾議院H.R. 2146及參議院S. 1222係DATA法案(Digital Accountability and Transparency Act) 兩個獨立但事實上一致的版本，訴求使用像XBRL這樣的共通資料標準來報導所有的聯邦政府支出情形，眾議院法案已於2012年4月25日通過，將待參議院法案通過後即能正式立法。

6. 世界各國XBRL應用現況

7. 我國資本市場應用XBRL時程與進度 參採國外經驗 分階段推動

8. IFRS及財報附註逐步導入

9. 2012.7.30國際研討會 XBRL Uses beyond Financial Statements

10. 講者簡介 Yoshiaki Wada is currently Senior Manager of the Global Business Development Department of NTT DATA Corporation’s Public & Financial IT Service Company. In this capacity, he is responsible for the development of a wide range of business possibilities using XBRL and the other recent computer technology. Before joining NTT DATA, he had been the Director of the Financial Systems and Bank Examination Department of the Bank of Japan. In the BOJ, he was responsible for the operation of the bank's financial database system and leading the development of XBRL-based data collection system. Previous experience includes time with the Information System Services Department, the Secretariat of the Policy Board, and the Budget and Management Office of the BOJ. Concerning the activity in the XBRL International, he is a member of the Board of Directors, liaison to Best Practice Board and has been deeply involved in the XBRL Asia Round Table activities. Yoshiaki Wada Senior Manager China Business Development Office Global Business Development Department NTT DATA CORPORATION

11. 講者簡介 Kineth is the standards expert for the Asia Pacific region with more than 13 years of experience in standards. In his current role Kineth is promoting standardization and the use of ISO 20022 and FIN standards to the financial industry-at-large, particularly for payments, securities, corporate financial messaging and mutual funds distribution on both cross border and domestic arenas. He is also facilitating market practice group discussions and collecting regional issues on FIN and ISO 20022 standards to feedback to the core standards team based in SWIFT’s headquarters in La Hulpe for further action. Kineth was involved for the adoption of ISO 20022 in China, migration of the RTGS systems of Thailand, Singapore and Hong Kong, as well as ISO 15022 standards implementation of government bond clearing and settlement for those countries on SWIFT network. Previously Kineth was providing support and managing vendor relations within SWIFT Asia Pacific. Prior to joining SWIFT in 1995, Kineth worked with SG Warburg Securities, Bankers Trust in Hong Kong and Australia; and Data 100 hardware and software vendor in applications development for over 15 years in Asia Pacific. Kineth Yuen Director, Standards, Asia Pacific, SWIFT

12. 講者簡介 Levine is a subject matter expert in regulatory reporting using standardised data & leads the IBM Business Analytics and Optimisation (BAO) practice in this area. He also has responsibility for thought leadership and developing strategy and capability enablement. Levine has presented at conferences and to a number of clients across multiple sectors around the globe, sharing his breadth and depth of experience across the entire standardised reporting supply chain. He has held the role of IBM Chief Architect on a large Australian multi-agency programme designed to reduce the regulatory reporting burden on Australian businesses. He has also worked with leading financial institutions to improve their prudential regulatory reporting capability. Levine Naidoo Associate Partner XBRL Leader & SME - Growth Markets IBM Business Analytics and Optimization

13. 講者簡介 Chie Mitsui has joined Nomura Research Institute (NRI) which is a group company of Nomura Securities (It has been independent from Nomura Securities since it went public at Tokyo Stock Exchange) since 2008 as Data Analyst. The division to which she belongs is providing some front-middle-back information and system products for mainly buy-side. She is working for some projects related to XBRL. Chie contributed to designing NRI’s new XBRL-enhanced services to semi-auto check and map each element to be comparable between companies using formula linkbase. Last year, she was engaged in new XBRL designing for Japanese FSA as one of team members of NRI. Chie previously worked as a system designer for information service products at Jiji press, a Japanese financial news and data distribution company to receive TDnet XBRL earning digest to convert real-time head line news for traders. She holds a master in physics from the Tokyo University of Science and is pursuing an MBA degree at night and weekend school of business. Chie Mitsui Data Analyst Planning Group Asset Management Solutions Business Planning department Nomura Research Institute