EDGAR Standard Taxonomies

This page contains an up-to-date listing of XBRL schemas and linkbases of standard taxonomies that are supported by EDGAR. The choice of standard taxonomies is affected by whether or not the company is submitting interactive data under the Voluntary Filer Program (VFP) and whether or not the entity is a corporate filer.

The VFP started by the Commission in 2005 allows corporate filers and investment companies to voluntarily submit XBRL-Related Documents as Exhibit 100. In 2009, the Commission adopted rules requiring these entities to submit Interactive Data as Exhibit 101 on a phased-in or time-delayed basis for certain EDGAR form types.

Corporate Filers

Rule Release No. 33-9002, "Interactive Data to Improve Financial Reporting," details Interactive Data submission requirements and phase-in schedules for certain Exchange Act and Securities Act filings, beginning in mid 2009. Companies covered under this Rule submit Interactive Data as Exhibit 101 (attachment type EX-101) and use the taxonomies applicable thereto as shown below, and they may choose to submit their Interactive Data before their scheduled phase-in.

Companies preparing their financial statements in accordance with Article 6 of Regulation S-X should refer to the section, "Article 6 Companies," below.

Companies should use the latest available taxonomy for their entire fiscal year. As part of the transition of taxonomy maintenance to the Financial Accounting Foundation, there will not be an annual taxonomy update for 2010. Companies should continue to use the US GAAP 2009 taxonomy throughout calendar year 2010. Further announcements about the availability and transition to the 2011 updated taxonomy will be made as development progresses.

Investment Companies

The entities to which this guidance pertains include investment companies registered under the Investment Company Act and any "business development company," as defined in Section 2(a)(48) of that Act. These entities may participate in the VFP by filing Exhibit 100 (attachment type EX-100) and using the taxonomies applicable thereto as shown below. However, in accordance with the provisions of Rule Release 33-9006, after January 1, 2011, open-end registered investment companies ("mutual funds") will be required to submit Exhibit 101 (attachment type EX-101) for their risk/return information on new registration statements and annual post-effective amendments, at which time they may no longer submit under the VFP with respect to risk/return information.

Until January 1, 2011, mutual funds may submit their risk/return summary information under the VFP using either taxonomy release ICI 2006 or RR 2008. Currently, the Mutual Fund Reader is only operational for taxonomy release ICI 2006. Given that required risk/return summary information will ultimately be submitted using RR 2008, mutual funds are encouraged to participate in the VFP using that taxonomy release.

Article 6 Companies

This guidance pertains to any entity that reports under the Exchange Act and prepares its financial statements in accordance with Article 6 of Regulation S-X. These entities may participate in the VFP by filing Exhibit 100 (attachment type EX-100) and using the taxonomies applicable thereto as shown below.

Taxonomy Files

The tables below show the taxonomy files to which Interactive Data submissions may refer. These documents must not be included with a submission that contains the XBRL instance. Conversely, Interactive Data files must not refer to any external taxonomy files other than these. Refer to the EDGAR Filer Manual (http://www.sec.gov/info/edgar.shtml) for details.

Each taxonomy release has a "family name" and "version". The namespace that represents each schema must be used in the form as shown. Some taxonomies have a complete Zip format archive containing all their files, whether those files are accepted by EDGAR or not.

Locations of the actual schema and linkbase files to be used are given so that you can download these taxonomies for use in validating your instance document prior to a live submission to the Commission. Technical users can find the XML version of this information here: http://www.sec.gov/info/edgar/edgartaxonomies.xml

US GAAP Taxonomies, 2009

US Mutual Fund Risk/Return Taxonomy, 2008

US Schedule of Investments Taxonomy, 2008

ICI Risk/Return Taxonomy, 2006

US Financial Reporting Taxonomies IM, 2005

US GAAP Taxonomies, V1.0

http://www.sec.gov/info/edgar/edgartaxonomies.shtml