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XBRL

WHITE PAPERU nderstanding the XML Standard for Business Reporting and FinanceXBRL3 xbrl : Understanding the XML standard Executive Summary4 What is xbrl ?5 Who benefits?5 What xbrl is NOT6 What kinds of issues does xbrl seek to resolve?6 What Needs to Be In Place?7 Uses and Applications8 Case Studies8 Credit risk management8 Internal and external reporting8 Business intelligence (BI) 9 Portfolio support and market data providers9 Transaction Cost Analysis (TCA)9 Software and financial Industry LeadersXBRL Technology Overview10 Software AG s Role12 Conclusion13 Resource Recommendations for Further Inquiry13 Software AGDecember 2002 CONTENTSP artner to Deliver xbrl Solutions10for Business Reporting4 xbrl .

What Needs to Be In Place If architected properly, XBRL plat-forms provide a clean middle tier where financial data can be organ-ized and utilized by a variety of

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