In this new Accenture Finance & Risk document we review how our Regulatory Reporting as a Service offering allows clients to transform their regulatory reporting capability through process improvement, cost reduction, standardization and enhanced transparency. See our other presentation on Financial Reporting Robotics: http://bit.ly/2qaLK9y

1. REGULATORY
REPORTING
AS A SERVICE
ACCENTURE FINANCE &
RISK NOVEMBER 2017

2. TABLE OF CONTENT
2Copyright © 2017 Accenture. All rights reserved.
ACCENTURE REGULATORY
REPORTING OFFERINGS
05
EVOLUTION OF REGULATORY
REPORTING
06
REGULATORY REPORTING AS A
SERVICE (RRAAS) – WHAT IS
IT?
07
04HIGH PERFORMANCE FINANCIAL
REPORTING FRAMEWORK
03SUMMARY 08REGULATORY REPORTING TARGET
STATE OPERATING MODEL
10RRAAS CAPABILITY ACTIVITIES
11RRAAS LOCATION STRATEGIES
FINANCIAL REPORTING PROCESS
CAPABILITY MODEL
09
12RRAAS IMPLEMENTATION
CHALLENGES
13BENEFITS & VALUE DELIVERED

3. SUMMARY
As the number of new regulations wane, clients are looking at new ways to significantly reduce the cost
of complying with Regulatory Reporting Requirements.
Accenture offers a Regulatory Reporting as a Service offering that can allow clients to transform their regulatory
reporting capability through process improvement, cost reduction, transparency, and standardization across the
industry.
Copyright © 2017 Accenture. All rights reserved. 3
With the new and ever complex external reporting
landscape, financial institutions are faced with a
variety of challenges such as:
Consequently, institutions should consider strategic
solutions that can help them effectively manage these
associated costs by:
• High cost of regulatory reporting
• Lack of standardized approach across industry
• Complex and manual intensive processes
• Large number of employees involved
• Lack of transparency into regulatory reporting process
• High technology costs due to multiple tools and support costs
• Significant costs to address regulatory changes
• Possible reductions in the cost of regulatory reporting that can
range in the 40-60% (based on our experience)
• Standardizing regulatory reporting solutions across the industry
from a data standards and rule interpretation perspective
• Optimizing and redesigning processes
• Automation and robotics to improve the capabilities of the existing
team
• Dashboard reporting that provides insight into data quality and the
Regulatory Reporting process
• Reducing cost associated with regulatory changes

4. Note: Please see Legend slide for definition of acronyms
HIGH PERFORMANCE FINANCIAL
REPORTING FRAMEWORK
Consolidating frameworks, processes, and technology create efficiencies across reporting functions.
External / Internal Reporting
• Same data can be used to populate reports across
the regulatory landscape and for internal purposes -
reducing redundant activities
MIS / Shareholders
• With more accurate reporting results, financial results
can be produced faster
Functions
• Cross function transparency can be created allowing
for the dynamic integration of new systems
BrokerDealer
AssetManagement
Insurance
CapitalMarkets
Bank
Reporting Regulatory (External)
OCC
FDIC
NCUA
FRB
SEC
CFTC
CFPB
FHFA
FINRA
NAIC
ESFS
Basel
Functions
Risk
Treasury
Finance
Human Resources
Control
Line of Business
External Data (Market)
Legal
Workflow and Requirements
• Straight through processing of information across
all systems to help meet reporting needs
Organization
• Overarching controls and governance to help manage
risk, with well communicated roles and responsibilities
Technology
• Seamless user experience to investigate, manage
risk, and create new information and data
BENEFITS OF CONSOLIDATION
Internal Management Information System (MIS)
and Shareholders
Informational
Senior Management
Operations
Board Actuals Forecasting
Support Organization Technology
Workflow ModelingPolicy
Training
RCSA
Procedures
Resource Location
Audit
Business Rules Performance Metrics
Calculators Aggregation
Web Services Reporting Engine
Technical Rules Batch Management
Process Workflows and Requirements
Sourcing and
Validation
Reconciliation Adjustments Transformation Distribution
Data
Management
Investigation and Analysis
Security / Audit / Controls
Copyright © 2017 Accenture. All rights reserved. 4

5. ACCENTURE REGULATORY
REPORTING OFFERINGS
Accenture has developed a set of nine key regulatory offerings to tackle current challenges in
the regulatory reporting space.
Copyright © 2017 Accenture. All rights reserved. 5
DESCRIPTIONVALUEPROPOSITION
Regulatory
Reporting
Dashboard
User Defined
Tool Assessment
Approach
Capability Design
& Data Sourcing
Integrated
Reporting Toolset
Implementation
Data Quality
Management
Target Operating
Model and
Governance
Regulatory
Reporting Vendor
Implementation
Financial
Reporting
Robotics
Regulatory
Reporting
as a Service
Standard dashboard
components
measuring the
effectiveness of data
processing and
measurement of
data improvement
over time.
Develop an
approach for the
assessment
of manual tools for
determining a
tactical and
strategic
elimination
strategy.
Develop and design
reporting processes
and capabilities.
Document key steps
for data processing,
populating reports
and collecting key
reporting data
attributes.
Framework
outlining
the standard
process,
capabilities, and
technology
components
required to
streamline
reporting and
centralize finance
data for straight
through
processing.
Develop standard
data quality
management
operating model
(framework) for the
identification,
investigation, and
resolution of data
quality issues.
Create target
operating model
and governance
structure for
regulatory reporting
capability to allow
for clear roles and
responsibilities,
ownership, process
documentation, and
governance.
Support the client’s
implementation of
regulatory reporting
tools through
vendor selection,
business and
functional
requirement
gathering, tool
configuration, and
testing / go live
support.
Identification of
manual processes
in the key reporting
capabilities.
Assessment and
implementation of
Robots into the
regulatory reporting
operating model.
Centralize and
outsource the
reporting process /
responsibilities,
improving data
quality and sourcing
efforts for greater
accuracy and
transparency into
the information used
for reporting.
• Increase
automation
• Improve report
accuracy
• Improve data
quality
• Reduce time to
change
• Reduce manual
data
• Increase
automation
• Improve report
accuracy
• Improve staff
usage
• Reduce manual
data
• Improve
governance
• Increase data
oversight
• Reduce risk
• Improve time
to report
• Increase
automation
• Improve report
accuracy
• Improve staff
usage
• Reduce manual
data
• Improve data
quality
• Improve report
accuracy
• Reduce regulatory
actions
• Increase
ownership
• Improve
governance
• Reduce
redundant
processes and
controls
• Increase
automation and
functionality
• Improve report
accuracy
• Reduce manual
controls
• Increase
automation and
functionality
• Increase
productivity and
speed to report
• Increase security
and controls
• Reduce reporting
costs
• Increase
productivity and
speed to report
• Improve data
transparency

6. EVOLUTION OF REGULATORY
REPORTING
Regulatory reporting evolved significantly in breadth, depth, complexity and supporting tools.
Data TypeReport Types SubmissionReport Preparation
Organization &
Governance
Process & Controls
2000 2010 2017 20252009
Finance
data
Call reports, TIC reports,
etc.
Paper
submission
Very manual process
using end user tools
Regulatory reporting performed by
finance
Manual processes &
controls
Dedicated regulatory reporting capability
Regulatory reporting
as a shared service
Capital, market & credit risk
reports
Comprehensive capital adequacy stress testing
& 9Q projections
Capital, market & credit risk
data
Line of business, legal, operational risk, human resources,
external market data
Dedicated databases with
manual aggregation
Regulatory
reporting
as a utility
Primarily automated aggregation
& preparation
Mostly automated report
preparation
Primitive electronic
submission
Comprehensive electronic
submission
Limited automated
processes & controls
Extensive controls integrated
into reporting tools
Extensive automated processes
& controls
Early Years
Expansion of Capital
& Risk
CCAR Stress
Testing &
Projections
Expansion
of CCAR
Regulatory
Reporting as
a Utility
Regulatory
Reporting as a
Service
LEGEND
6Copyright © 2017 Accenture. All rights reserved.Note: Please see Legend slide for definition of acronyms

7. REGULATORY REPORTING AS A SERVICE (RRAAS)
– WHAT IS IT?
Centralizing a reporting process & responsibilities, utilizing a standard data model, and sharing the
cost of technologies results in a service that lowers risks and improves a firm’s bottom line.
Increase in
Efficiency
Standardized
Reporting Process
Similar Technologies
Same Data Model
Same Regulations
and Reports
• OCC
• FDIC
• SEC
• Sourcing & validation
• Cleansing (reconciliation &
adjustments)
• Transforming
• Data management
• Change management
• Data investigation
• Loans
• Deposits
• Cash
Benefits of a
Shared Service
Reduce Technology
Costs
Improvement in
Data Quality
Reduce Filing Fees
& Regulatory Action
Theme
Examples of RRaaS Processes
& Capabilities
• Report population
• Investigation & analytics
• Security, audit &
controls
• Data cleansing
• Calculations/derivations/
aggregations
• Report population
• Derivatives
• Securities
• BASEL
• Etc.
7Copyright © 2017 Accenture. All rights reserved.Note: Please see Legend slide for definition of acronyms

8. Process Capabilities
Business
Integration
Corporate Core
Enterprise Integration
Change
Management
Governance
Vendor
Management
Data
Management
Technology
Architecture
Resource
Management
Operating
Model
Execution
Requirements
& Workflows
Maintenance
Data Quality
Management
& Testing
Knowledge
Management,
Training &
Development
Functions
Technology Systems
Centralized
Repository
Reconciliation
Tool
Adjustment
Tool
User Tools
Mgmt
Operational
Dashboard
Transforma-
tion Engine
Aggregation,
Dataset
Designer
Variance
Commentary
User
Interface
Approval
Mgmt
Security
Mgmt
Reporting &
Analytics
Tool
Robotic
Automation
RegTech,
Digitalization
Services Report Production
Insights
Metho-
dologies
BCBS, Risk
Data
Aggregation
Principles
Compliance
Metrics &
Assessment
Report
Monitoring
Revisions &
Re-
statements
Banking
Capital
Markets
Asset
Management
Insurance
Broker
Dealer
Non-
Financial
Products &
Services
Sourcing Transformations Validations Reconciliation Adjustments Data Mgmt
Investigation / Analysis
Security / Audit / Controls
Risk Liquidity Finance Forecasting
Audit &
Compliance
Management
Reporting
Non-Financial
Strategy
Senior
Mgmt.
Portfolio
Mgmt
Risk
Mgmt
Customer
Mgmt
Tech
Mgmt
Audit HR
Legal,
Compliance
Security
Accounting,
Controller
REGULATORY REPORTING TARGET STATE
OPERATING MODEL
The Target State Operating Model of the Regulatory Reporting as a Service includes a complete set of
components within business and enterprise integration, services, process capabilities, report production
and technology.
8Copyright © 2017 Accenture. All rights reserved.Note: Please see Legend slide for definition of acronyms

9. FINANCIAL REPORTING PROCESS
CAPABILITY MODEL
Level 1
Level 2
Level 3
Level 3 – Sub Category
Manual activities impact key areas of the reporting process slowing efficiency,
increasing risk, and making it difficult to audit reporting.
CORE WORKFLOWS AND REQUIREMENTS SUPPORTING WORKFLOW
AND REQUIREMENTS
Security / Audit / Control
Investigation and
Analytics
Sourcing and Validation AdjustmentsData Management TransformationsReconciliation Report Preparation
CannedEntitlementsData Sourcing Controls TransactionMetadata Management Formulas Drill Down
Data Masking Capital ManagementTechnical Aggregated
Capital Thresholds and
Materiality
Quality Assurance
Report Changes and
Maintenance
Internal
Quality ControlExternal
Ad HocBusiness Derivation Rules Regulatory Thresholds
SOX PerformanceData Accuracy Aggregation Rules Escalation Criteria
Operations MarketRule Confirmation Escalation Tracking
Retention and Archiving Operational DashboardManual UploadLineage and Traceability Error Resolution
RiskModel Approval
RCSAControls
Model Definition and
Enhancement
Break Thresholds
Versioning DerivationsResolution
Restatement
Data Quality Pro Forma
ControlsAdjustment ApprovalData Approval Cross Report
Metrics
Model Governance
Security ReportsSourcing Adjustment InventoryData Governance Calculations
Mapping to General
Ledger
Data Mapping
Validation Rules Research Variance Commentary
AuditDatasets Report Submission
AnalyticsException Tracking Aggregation Attestation
Policy and ProceduresCapital Results Narrative
9Copyright © 2017 Accenture. All rights reserved.Note: Please see Legend slide for definition of acronyms

10. RRAAS CAPABILITY ACTIVITIES
Based on our experience, a typical banks' regulatory reporting process consists of 500-1000 process
steps, and where automation and consolidation can help reduce the number of processes by 80%.
A B C D E F
G H+
I J+
K
+
Data ModelCapabilities Activities
• Calculates and derives
outputs based on data model
• Provides adjustment support
to sourced information
• Produces reports for
approval
• Aggregates results
• Provides transparency
• Measures controls
Security, Controls &
Audit
Sourcing &
Validation
Reconciliation
Data Management
Report Preparation
Adjustments
Transformation
Investigation
and Analytics
Aggregation
Calculation
Derivation
ReferenceTransactional
Sourcing &
Validation
Expect about an 80% reduction in process
management responsibilities
Security, Controls &
Audit
RRaaS
RRaaS
• Provides transactional
and reference
requirements based on
model
• Provides reconciled
data
Bank
10Copyright © 2017 Accenture. All rights reserved.Legend: Report Data

11. RRAAS LOCATION STRATEGIES
Our experience indicates that leveraging non-local resources can help reduce human capital costs
by about 50%, but the appropriate location strategy is dependent on time zone differences,
language and cultural barriers and other factors.
1. Accenture offers multiple centers to perform RRaaS. Client and
Accenture are encouraged to agree on criteria for selecting the
outsourcing strategy and the corresponding geography.
2. Business case and identified savings may vary depending upon the
center used. A plan and roadmap from the selected center(s) is needed
to understand geography risks and procedures.
3. Currency and interest rates can significantly impact project revenues.
4. Depending on the geography, escalating commercial discount might be
applicable.
5. Recommended geographies: Philippines, India, Spain (specifically for
Spanish clients), Mexico and Maldives Islands.
Onshore Nearshore Offshore
Benefits
Example: Wilmington, Kansas City Example: Toronto Example: Bangalore, Manila
Challenges
• Same time zone
• Optimal communication
• Highly skilled regulatory reporting team
• High rate for deployed resource
• Same or similar time zones
• Some cost savings
• Appropriate level of communication
• High rate for deployed resource
• Some travel costs
• Currency volatility
• Lowest rates for deployed resources and high
savings
• Overnight support
• Communication difficulties
• High travel costs and production delays
• Currency volatility
• Opposite time zones
• Language and cultural barriers
Geography Considerations
11Copyright © 2017 Accenture. All rights reserved.

12. RRAAS IMPLEMENTATION CHALLENGES
While RRaaS is designed to improve the reporting capabilities of all banks, yet a bank’s size can
create implementation challenges.
0
1
2
3
4
5
Organization &
Governance
Report Types &
Requirements
Data
Complexity
Report
Preparation
Report
Submission
Processes &
Controls
Technology /
Tools
G-SIB US BHC IHC
• Data quality & types of data
• Number of source systems
Data
Complexity
• Establish organization & governance structure
• Resource & location strategy
Organization &
Governance
Report
Submission
• Report sign off and submission process
• Report submission tools
Technology &
Tools
• Presence of end user tools
• Use of regulatory reporting tools
Challenge Complexity Based On Size Complexity Factors
• Number of reports
• Report complexity
Report Types &
Requirements
• Report preparation process
• Aggregation & adjustments
Report
Preparation
• Manual processes & controls
• Automated processes & controls
Process &
Controls
12
Copyright © 2017 Accenture. All rights reserved.
Note: Please see Legend slide for definition of acronyms

13. BENEFITS &
VALUE DELIVERED
Copyright © 2017 Accenture. All rights reserved. 13
Implementation
Timeline
Efficiency
Gains
Target Cost
Reductions
Ownership
Existing Offerings
Performed Separately
RRaaS ValueDrivers
“Plug & Play”
Synergies
40-60%* in
Potential Savings
80% Processes
Transitioned*
Client owns the Operating Model
(technology, process, people, governance)
Multiple individual executions of each current
offerings by integrating them into client’s pipeline
Performance limited to client’s infrastructure
and operations with recognized
inefficiencies
Tactical approach to reducing costs by
focusing on individual elements
Client’s Operating Model is transitioned
to Accenture (technology, process, people,
governance)
One-time implementation to offer
all capabilities by mapping source data
to RRaaS data model
Highest level of automation and
synergies across all interconnected
capabilities by outsourcing processes and
integrating existing offerings
Strategic approach by targeting cost
reduction on the outsourced processes instead
of a particular area or system of the
Regulatory Reporting process
RRaaS Benefits
RRaaS is an industry leading solution that can provide significant benefits to clients by leveraging existing
capabilities and applying them in a more aggressive manner to help achieve the greatest benefit possible.
* Based upon Accenture experience.

14. ACCENTURE CONTACTS
Brian Stefka
Accenture Finance & Risk
Regulatory Reporting Practice Lead
Dallas, Texas
brian.stefka@accenture.com
Albert Janer
Accenture Finance & Risk
New York
albert.janer.becerra@accenture.com
Samantha Regan
Managing Director
Accenture Finance & Risk
Global Regulatory and Compliance Lead
New York
Samantha.Regan@accenture.com
For more information, contact us or visit www.accenture.com/RegulatoryInsights for our latest thinking.
Charles Babcock
Accenture Finance & Risk
Regulatory Reporting Practice Lead
New York
Charles.Babcock@Accenture.com
Mark Lee
Accenture Finance & Risk
New York
Mark.M.Lee@Accenture.com
View our additional presentations on Regulatory Reporting:
• Financial Reporting Robotics
• User Defined Tools
• Regulatory Reporting Dashboard
• Regulatory & Financial Reporting Offering

15. LEGEND
Copyright © 2017 Accenture. All rights reserved. 15
BCBS: Basel Committee on Banking Supervision
CCAR: Comprehensive Capital Analysis and Review
CFPB: Consumer Financial Protection Bureau
CFTC: U.S. Commodity Futures Trading Commission
ESFS: European System of Financial Supervision
FDIC: Federal Deposit Insurance Corporation
FHFA: Federal Housing Finance Agency
FINRA: Financial Industry Regulatory Authority
FRB: Federal Reserve Board
G-SIB: Global Systemically Important Banks
IHC: Intermediate Holding Company
NAIC: National Association of Insurance Commissioners
NCUA: National Credit Union Administration
OCC: Office of the Comptroller of the Currency
RCSA: Risk Control Self Assessment
SEC: U.S. Securities and Exchange Commission
SOX: Sarbanes-Oxley Act
TIC: Treasury International Capital
US BHC: US Bank Holding Company

16. .
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DISCLAIMER
This presentation is intended for general
informational purposes only and does not take
into account the reader’s specific circumstances,
and may not reflect the most current
developments. Accenture disclaims, to the fullest
extent permitted by applicable law, any and all
liability for the accuracy and completeness of the
information in this presentation and for any acts
or omissions made based on such information.
Accenture does not provide legal, regulatory,
audit, or tax advice. Readers are responsible for
obtaining such advice from their own legal
counsel or other licensed professionals.
Copyright © 2017 Accenture All rights reserved. 16