Spain has been a leader in adopting XBRL due to efforts of public and private sectors like the Bank of Spain and the CNMV stock market regulator. Major companies and banks use XBRL for financial reporting. The government now requires all companies to use XBRL to submit financial statements. Initiatives are underway to expand XBRL use to local governments and small businesses.

1. Paris – 22nd June, 2009 Sebastián Muriel President (XB RL Spain) http://www.xbrl.es General Manager (red.es) http://www.red.es International Steering Committee Spanish Jurisdiction

5. The spanish public administration framework 17 Regional Governments 2 Autonomous cities 50 Provinces 8.107 Local Entities PUBLIC PROMOTION ON MASSIVE XBRL USE FOR LOCAL GOVERNMENT FINANTIAL REPORTING Banco de España CNMV IBEX 35 Financial Institutions SMEs Local Government

6. XB RL in local budget reporting http://www.e-local.es

7. XB RL in local budget reporting Web form Excel XBRL 2008 2006 2007

9. New GAAP (PGC 2007) http://www.pgc2007.info/ http://www.inteco.es/Calidad_del_Software/ /descargas/api_xbrl_pgc2007/

10. Financial entities Mercantile Register FINANCIAL STATEMENTS Now PGC 2007 Balance The financial statements are generated one time in the same format ( XBRL ) SMEs

12. CSR with XB RL (taxonomy)

13. CSR with XB RL: 1st real example

15. Thank you !! .. any q uestions ?? XB RL Spain [email_address] Tef (+34) 91 212 76 20 ext. 4328 Fax: (+34) 91 555 77 76 Plaza Manuel Gómez Moreno, Edificio Bronce, 7ª Planta 28020 Madrid