1818thth International XBRL ConferenceInternational XBRL Conference1818thth International XBRL ConferenceInternational XBRL Conference

Tokyo Stock Exchange’s XBRL project

Koji YoshidaTokyo Stock Exchange, Inc.

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o yo S oc c a ge, cVer.1.2

TDnet (Timely Disclosure network):since April 1998TDnet (Timely Disclosure network):since April 1998

(1) Submit and register disclosure data All Listed companies in Japanto the TSE online

(2) Give explanations of disclosure data to the TSE over the phone

(3) Output disclosure data on TDnet

All Listed companies in JapanMore than 4,000 companies

IssuecertificatesRegister(3) Output disclosure data on TDnet

terminals set at media institutions(4) Enable the public to view disclosure

data (TSE’s web site, TDnet d t b i )

certificates

TDnetdatabase service)

(5) Obtain certificates (at any time after disclosure)

Media

DatabaseService

Web Real-timeservice

* The public can view the data on theTSE’s Web site (http://www.tse.or.jp/)or by using the database service. Contractors

Mediainstitutions,etc.

2Investors

History of TDnetHistory of TDnet

1998: First generation TDnetgDigital disclosure evolves from hardcopy disclosureFinancial data provided on a PDF or CSV basis

2003: Second generation TDnetXBRL introduced for the first time in the worldR i t f fi i l d t i XBRL f tReceipt of financial data in XBRL format commences

2008: Third generation TDnetgXBRL introduced substantiallyProvisions of financial data in XBRL format commences

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TSE started to apply XBRL to TDnet in 2003pp y

Listed companies provide financial data to TDnet in XBRL formatXBRL formatTDnet provides financial data to users by converting XBRL financial data provided by listed companies to

Web Service

SCV format.

Listed

companies Tokyo Stock Exchange

Web Service

Input by Input by Output Output by CSVby CSVg

Media institutions, etc.

p yp yXBRLXBRL

by CSVby CSV

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TSE has applied XBRL to TDnet officially in 2008

Listed companies provide financial data to TDnet in XBRL formatXBRL formatTDnet provides financial statements from listed companies on an XBRL basis to users in the original

Web Service

form.

Listed

companies Tokyo Stock Exchange

Web Service

Input by Input by Output Output

by XBRLby XBRLg

Media institutions, etc.

p yp yXBRLXBRL

by XBRLby XBRL

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Scope of application of XBRL in TDnetScope of application of XBRL in TDnet

Earnings digest and Quarterly earnings digestg g Q y g gSummary information, financial statements

Revised forecast performance and dividendRevised forecast performance and dividendFinancial information

C t tCorporate governance reportNon-financial information

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Time table of implementing XBRL to Earning DigestTime table of implementing XBRL to Earning Digest

Management Conditions

Cover page（summary） Notes

Financial Statement

1st Step PDFXBRL1st Step（current）

PDFXBRL

XBRLＰＤＦ ＰＤＦ

2nd step

(Jan. 2009)

XBRL(unification to

securities report)

XBRLFinal step

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Structure of XBRL for the Earning Digest in TDnet

Draft October 30, 2006

Policy on the preparation of XBRL based data in TDnet

Summary informationP id ft li ti t bl (li t d

in TDnet

Provide software application to enables preparers (listed companies) unfamiliar with XBRL to prepare XBRL data

Financial StatementsFinancial StatementsReduce works by listed companies

Realize 100% provisionRealize 100% provision（Almost 100% of companies (2,668 of 2,683) submitted summary information on XBRL basis for the closing accounts for the first quarter on March 31, 2008）

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Future efforts on the application of XBRL to TDnet ①TDnet ①

Promote the application of XBRL in earnings digestConsider the application of XBRL to data other thanConsider the application of XBRL to data other than summary information and financial statements

Consider applying XBRL to non financial informationConsider applying XBRL to non-financial informationConsider applying XBRL to disclosure data (non-financial information) other than corporate governance data

Stronger collaboration with EDINETEliminate undue works of preparers (listed companies)p p ( p )Promote unified financial data in Japan (XBRL data)

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Future efforts on the application of XBRL to TDnet ②

Promote XBRL useWebsite for learning about XBRL provision of XBRL

TDnet ②

Website for learning about XBRL, provision of XBRL application software（http://www.tse.or.jp/rules/td/xbrl/index.html）

TDnet seminarsWorkshops for 4 times from November 2007pMore than 30 companies (including information vendors, analysts, system development companies) participated in the workshops

XBRL forumExpected to be held in spring 2009

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Expected to be held in spring 2009

fThank you for your attention.

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