Fujitsu Limited · TSE:6702
Fujitsu — Technical Presentation (May 2009)
25 slides from Fujitsu's technical presentation, May 28, 2009
Slide 1: XBRL in Action: Live Demonstration of Concepts
FUJITSU XBRL in Action: Live Demonstration of Concepts Peter Campbell Principal Architect Fujitsu
Slide 2: Agenda
Agenda FUJITSU @ What is XBRL Basic XBRL concepts @ Relate typical Income Statement components with XBRL concepts like Items Abstract elements Label linkbase Presentation linkbase Calculation linkbase Instance documents and data Context m@ Advanced XBRL concepts and benefits = Language translation u
Slide 3: What is XBRL?
What is XBRL? FUJITSU @ XBRL - eXtensible Business Reporting Language @ Family of "XML" or data tagging and markup languages to facilitate financial data interchange globally while recognizing regional jurisdictions and various industry domains @ Developed by an international non-profit consortium @
Slide 4: Relating a Financial Report to XBRL
Relating a Financial Report to XBRL FUJITSU Dollars (millions) Years ending June 30 2008 2007 2006 Net Sales $720 $612 $540 . . —— en wa so | Financial statements Solu genet and adumuust give expenses, $1824, _ Migs indicate financial state aes s75 sso sit Includes Balance ehcp ye 8 Sheet and Income
Slide 5: Representing a Report in XBRL
Representing a Report in XBRL FUJITSU XBRL Business report = Taxonomy + Instance :ment of Incom: Dollars (millions) Years ending June 30 2008 2007 __ 2006 Net Sales $720 «$612 «$540 Operating costs and expenses Cost of Sales $512 $440 $321 2.9 pense $112 _$108 Other income (expenses) Interest income
Slide 6: Financial Figures and XBRL Elements
Financial Figures and XBRL Elements FUJITSU Dollars (millions) Years ending June 30 2008 _ 2007 __ 2006 Net Sales ig Cost expenses Cost of Sales $512 $440 $321 9, gene’ xp $1142 552 income before income taxes and minority interests $80 Income taxes Current $27. $22, $38 The accompanying Notes to Con
Slide 7: Abstract Elements
Abstract Elements FUJITSU Nears eridag daw 59 2008 2007 2006 @ Abstract elements cannot be Net Sales $720 $612 $540 assigned a value Operating costs and expenses eee) )§=6 Normally used asa heading —— a 2 in an instance document Basic Attributes | Other Attributes | Documentation, “Attribute Name At
Slide 8: Label Linkbase
Label Linkbase FUJITSU Years ending June 30 2008 _ 2007 __ 2006 Net Sales $720 «$612 «$540 Operating costs and expenses B Internal element names in XBRL are not very readable @ The /abe! linkbase enhances readability language role en label »~°¥@ Revenu Avant des Participations Minoritaires fr label
Slide 9: Presentation Linkbase
Presentation Linkbase FUJITSU Years ending June 30 Net Sales $720 $612 $540 Operating costs and expenses Cost of Sales $512 $440 $321 =) http://www.acme.com/financialjrole/IncomeStatement &-°y@ Income Statement °y@ Net Sales -y@ Operating Costs and Expenses 4 @ Cost of Sales °@ Selling, General and
Slide 10: Calculation Linkbase
Calculation Linkbase FUJITSU GQ http://www.acme.com/financial{role/IncomeStatement &°y@ Net Income ee 30 Income Before Minority Interests °y@ Income before Income Taxes and Minority Interests Ey @ Operating Income °Y@ Net Sales Ey @ Operating Costs and Expenses - Total vo ¥@ Cost of Sales °s@ Sellin
Slide 11: XBRL in Action: Live Demonstration of Concepts
FUJITSU XBRL in Action: Live Demonstration of Concepts lon Instance creation & validation Excel data conversion to XBRL u Limited 2009
Slide 12: Instance Document and Contexts
Instance Document and Contexts FUJITSU Years ending June 30 (2008) 29022006 Net Sales $720 $612 $540 Operating costs and expenses Cost of Sales $512 $440 $321 J, gene! penses $132 $112 $108 $552 $429 7 Operating income $760 «= $60 $111 CurrentForPeriod Other income (expenses) : Interest income $7 $8
Slide 13: Instance Documents - Data
Instance Documents - Data FUSITSU a [value Frcome Statefhent (Abaract) @ Equity in earnings of affiliates, net $4 Net Sales '540,000,000 Interest charges $11 -$]_ Operating Ghats and Expenses (Abstract) (Abstract) G Other, net 12,000,000) 440,000, 321,000,000 - al and Administrative Expenses 132,000
Slide 14: Bringing it all Together
Bringing it all Together FUJITSU Income Statement (in millions of dollars) 2008 2007 2006 Income Statement Net Sales 720 612 540 Operating Costs and Expenses Cost of Sales $12 440 321 Selling, General and Administrative Expenses 132 112 108 Operating Costs and Expenses - Total 644 552 429 Operating
Slide 15: Representing a Report in XBRL
Representing a Report in XBRL FUJITSU XBRL Business report = Taxonomy + Instance XBRL Business Report Dollars (millions) Net Sales $720 «$612 «$540 Operating costs and expenses i Cost of Sales $512 $440 «$321 Pee 6.9 xp $132_$112 || Concepts Qperaang cme $76 $60 $11 ( Relations between Interest inco
Slide 16: XBRL in Action: Live Demonstration of Concepts
FUJITSU XBRL in Action: Live Demonstration of Concepts u Limited 2009
Slide 17: Language Translation
Language Translation FUJITSU Easy translation of business reports into multiple languages can be done using label linkbase Benefits = Better management of international investments = Better comparability of international investments = Wider range of investors available = Align regional subsidiaries
Slide 18: Access External Authoritative Material
Access External Authoritative Material Fujitsu Access to external authoritative materials is implemented though a Reference linkbase Benefits: = |dentify and share sources for references = Improved accessibility to authoritative material = Improved understanding of concepts (© Name of ultimate paren
Slide 19: Better Analysis of Data
Better Analysis of Data FUJITSU Tabular data is represented using Dimensions Benefits = Improved analysis of financial information = Flexibility in presenting or viewing data Page @Period : [2008 ¥| | @rdentitir : | a _B Dimension (area) v7] | | Total (Area) | @ Dimension (Seg... Gross Profit y Aust
Slide 20: Conform to Business Rules
Conform to Business Rules FUJITSU Business rules and complex calculations are defined and applied using Formulas i Taxonoomy Tree | ots | Benefits — = Improved conformance to _|[resstentrs fll ki i [al Roles | business rules es steven 2s eistoncensseition ttn earnoal a Statement! | Bas Fact Variable
Slide 21: Getting Started
Getting Started FUJITSU po ee >) cn) oat company Taxonomy | taxonomy i Financial T. Create Instance reports ag Instance document , Final Instance document Validate Approve ivetancs “000 All Rights Reserved. © Fujitsu Limited 2009
Slide 22: Adding Value to the Enterprise
Adding Value to the Enterprise FUJITSU SEC mandate Public companies with a worldwide float of $5 billion or higher are required to file in XBRL starting June, 2009 with all public companies to be phased in over the next two years Beyond the mandate @ Reduced accounting complexity Clear data comparab
Slide 23: XBRL in Action: Live Demonstration of Concepts
FUJITSU XBRL in Action: Live Demonstration of Concepts Taxonomy creation Instance creation & validation
Slide 24: Questions & Answers
Questions & Answers FUJITSU To ask a question, please use the Q&A capability on your screen Next steps: 1. Request a free evaluation copy of Interstage XWand 2. Buy Interstage XWand Personal Edition online Contact: interstage@us.fujitsu.com For more information on Interstage XWand: www.fujitsu.com/i
Slide 25: Slide 25