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Office of Interactive Disclosure (OID)
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Standard Taxonomies
This page contains an up-to-date listing of XBRL schemas and linkbases of standard taxonomies that are
supported for the Commission's Interactive Data programs. The choice of standard taxonomies is affected by the
type of entity and the program they are preparing interactive data for. Note, however, that not all the
taxonomies are supported by the Previewer/Viewer. The Previewer/Viewer provides the capability to test, prior
to submission, how an Interactive Data submission will appear on the SEC's website once submitted via EDGAR.
The Previewer/Viewer is also the mechanism that displays the Interactive Data on the SEC's website once it has
been officially submitted and accepted. Please see below for an indication of which taxonomies are supported
by the Previewer/Viewer.
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.
The SEC staff strongly encourages companies to use the most recent version of the US GAAP taxonomy release
for their Interactive Data submissions to take advantage of the most up to date tags related to new accounting
standards and other improvements.
Companies preparing their financial statements in accordance with Article 6 of Regulation S-X should refer to
the section, "Article 6 Companies," below.
| Filing Program |
Att. Type |
EDGAR Forms |
Taxonomy Releases |
Supported by Viewer/ Previewer |
| Interactive Data |
EX-101.* |
10-K, 10-K/A, 10-KT, 10-KT/A, 10-Q, 10-Q/A, 10-QT, 10-12B, 10-QT/A, 10-12B/A, 10-12G, 10-12G/A, 8-K, 8-K/A, 8-K12B, 8-K12B/A, 8-K12G3, 8-K12G3/A, 8-K15D5, 8-K15D5/A, 20-F, 20-F/A, 20FR12B, 20FR12B/A, 20FR12G, 20FR12G/A, 40-F, 40-F/A, 40FR12B, 40FR12B/A, 40FR12G, 40FR12G/A, 6-K, 6-K/A, SP 15D2, SP 15D2/A, S-1, S-1/A, S-1MEF, S-3, S-3/A, S-3ASR, S-3D, S-3DPOS, S-3MEF, S-4, S-4/A, S-4EF, S-4MEF, S-4 POS, S-11, S-11/A, S-11MEF, POS AM, POSASR, F-1, F-1/A, F-1MEF, F-3, F-3/A, F-3ASR, F-3D, F-3DPOS, F-3MEF, F-4, F-4/A, F-4EF, F-4MEF, F-4 POS, F-10, F-10/A, F-10EF, F-10POS
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US GAAP 2013
US GAAP 2012
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Yes
Yes |
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. In accordance with the provisions of Rule Release 33-9006, open-end registered
investment companies ("mutual funds") are required to submit Exhibit 101 (attachment type EX-101) for their
risk/return information on new registration statements and annual post-effective amendments.
| Filing Program |
Attachment Type |
EDGAR Forms |
Taxonomy Releases |
Supported by Viewer/ Previewer |
| Interactive Data |
EX-101.* |
485BPOS, 497
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RR 2012, RR 2010
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Yes
Yes |
| Voluntary XBRL |
EX-100.* |
N-CSR, N-CSR/A, N-CSRS, N-CSRS/A, N-Q, N-Q/A
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US GAAP 2013 IM
US GAAP 2012 IM
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Yes
Yes |
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.
| Filing Program |
Attachment Type |
EDGAR Forms |
Taxonomy Releases |
Supported by Viewer/ Previewer |
| Voluntary XBRL |
EX-100.* |
10-K, 10-K/A, 10-KT, 10-KT/A, 10-Q, 10-Q/A, 10-QT, 10-QT/A, 8-K, 8-K/A, 20-F, 20-F/A, 6-K, 6-K/A
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US GAAP 2013 IM
US GAAP 2012 IM
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Yes
Yes |
Nationally Recognized Statistical Rating Organizations ("NRSROs")
This guidance pertains to any NRSROs that must make credit rating records disclosures available in XBRL
format under Rule 17g-2 for either the 10% or 100% disclosure requirements. These disclosures are required to
be made via the NRSROs website and not on the EDGAR system therefore the attachment type and EDGAR forms are
not applicable.
| Filing Program |
Attachment Type |
EDGAR Forms |
Taxonomy Releases |
| NRSRO |
N/A |
N/A |
RATINGS 2009 |
Taxonomy Files
For EDGAR Interactive Data Submissions: 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.
For other Interactive Data files: The tables below show the taxonomy files to which
Interactive Data may refer. Interactive Data files must not refer to any external taxonomy files other than
these. Refer to the technical guidance for that taxonomy 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 may 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
The XBRL Unit Type Registry version currently in use can be found here:
http://www.xbrl.org/utr/2012-11-30/utr.xml.
US GAAP Taxonomies, 2013
US GAAP Taxonomies, 2012
US Mutual Fund Risk/Return Taxonomy, 2012
US Mutual Fund Risk/Return Taxonomy, 2010
Credit Ratings Taxonomy, 2009
US GAAP Taxonomies, 2013 IM
US GAAP Taxonomies, 2012 IM
http://www.sec.gov/info/edgar/edgartaxonomies.shtml
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