Real Stories: Oracle Corporation

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Real Stories Oracle Corporation

• Rob Zwiebach
• Director, Applications Development, Oracle Corp.
• November 5, 2003

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Agenda

• Oracle Overview
• Initial XBRL Demand
• Initial XBRL Plans
• XBRL Plans Revisited
• XBRL Solution
• XBRL Issues

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Oracle CorporationWorlds Leading Information
Management Company

• 10.9 Billion in Revenue
• 2.7 Billion in Applications
• 333M Annual Apps RD
• Over 120,000 Customers
• 90 of Fortune 500
• 8,500 with Apps Installed
• Over 41,000 Employees
• 10,000 for Applications
• 2nd Largest Software Company in the world

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Initial XBRL Demand

• Focus on Financial Reporting
• Specific Geographies Japan, Australia
• Specific Customers AICPA
• Increased Activity by Regulators
• Overall Focus on Improved Accountability and
  Auditability
• Lower demand for XBRL-GL

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Initial XBRL Plans

• Focus on Financial Statement Generator (FSG)
• Automate Creation of FSG Components from XBRL
  Taxonomy

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XBRL Plans Revisited

• Leverage Strengths of FSG
• Reusable Report Components
• Multiple Columns
• Load Taxonomy ONCE
• Define Reports ONCE

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XBRL Solution

• Load Taxonomies
• PL/SQL program parses taxonomies, stores elements
  in ORACLE relational tables
• Link Taxonomy to Row Set
• User function using FSG Forms UI (and/or ADI UI)
• Store linkage of elements and rows in existing
  FSG tables (new columns)
• Specify Output Type at Runtime
• FSG concurrent program generates file of
  specified output type

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XBRL Issues

• How to Identify Time Period
• Balance Sheet vs. Income Statement
• PTD vs. QTD vs. YTD
• startDate, endDate, instant, duration, others
• Oracle Solution Determine startDate and endDate
  for all columns based on relative period and
  balance type

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XBRL Issues (continued)

• Multi-Language Support
• Labels should appear in users language
• No clear method for specifying multiple labels
  per element
• Oracle Solution Separate taxonomy per language

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XBRL Issues (continued)

• Actual vs. Budget vs. Variance
• No clear method for specifying budgets
• More of a concern for internal reporting
• Oracle Solution
• Store balance type as ltscenariogt for budgets
• Exclude variance from XBRL instance document

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Questions Answers
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