Using XBRL to Improve Transparency in Brazilian Government Ana Cristina Bittar de Oliveira, IT Department, National Treasury Secretariat, Ministry of Finance, Brazil The use of new technologies in bringing greater access to public information and the resulting transparency will be the subject of this session.

1. Using XBRL to Improve Transparency in Brazilian Government Financial Data Collection System (SICOF) Project National Treasury Secretariat / Information Technology Department

5. Using XBRL to improve transparency in Brazilian Government Context – Accounting Standards Public Accouting Consolidation (LRF Art. 51) Transparency Requirements (LRF Art. 48 III) Technical Group (Accounting Procedures) Portaria STN 136/2007 PCASP (Common Chart of Accounts applied to Public Sector) MCASP (Financial Reports applied to Public Sector)

7. Using XBRL to improve transparency in Brazilian Government Context – Current Data Collection System (SISTN) Reporting Government SISTN Offline mode (Excel-kind) Homologation Public consultation Treasury Portal Bank Infrastructure SISTN Database A

10. Using XBRL to improve transparency in Brazilian Government Solution – High level Overview of the solution Standard Accounting and Financial System (SIAFIC) PCASP SICOF SICOF Reports Web Services Government Responsible Accountant + DA Data Dictionary IT Department Reports Style RREO RGF DCASP SIAFIC SICOF Editor SICOF Certifier Mapping

13. Using XBRL to improve transparency in Brazilian Government Taxonomy in three levels Common Chart of Accounts ---- ---- ---- ---- ---- ---- ---- ---- ---- Definition Taxonomy ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- Reporting Taxonomy ---- ---- ---- ---- ---- ---- ---- ---- ---- Mapping Mapping

15. Ana Cristina Bittar de Oliveira Deputy Head of IT Department [email_address] Tel.: +55 (61) 3412-3912 Maria Betânia Gonçalves Xavier Head of IT Department [email_address] Tel.: +55 (61) 3412-3912 Contacts: Questions?