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Office of Interactive Disclosure (OID)
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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.
| Filing Program |
Attachment Type |
EDGAR Forms |
Taxonomy Releases |
| Interactive Data |
EX-101.* |
10, 10/A, 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A, 6-K, 6-K/A, 8-K, 8-K/A, F-1, F-1/A, F-10, F-10/A, F-3, F-3/A, F-4, F-4/A, F-9, F-9/A, POS AM, S-1, S-1/A, S-11, S-11/A, S-3, S-3/A, S-4, S-4/A |
US GAAP 2009, US GAAP 1.0 |
Companies should use the latest available taxonomy for their entire fiscal year. However, due to the timing
of the US GAAP 2009 taxonomy being made available, companies will be permitted to use the U.S. GAAP 1.0
taxonomy in their first required submission before switching to the US GAAP 2009 taxonomy.
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.
| Filing Program |
Attachment Type |
EDGAR Forms |
Taxonomy Releases |
| Interactive Data |
EX-101.* |
485BPOS, 497 |
RR 2008 |
| Voluntary XBRL |
EX-100.* |
485BPOS |
RR 2008, ICI 2006 |
| Voluntary XBRL |
EX-100.* |
N-CSR, N-CSR/A, N-CSRS, N-CSRS/A, N-Q, N-Q/A |
SOI 2008, USFRTF 2005 IM |
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 |
| Voluntary XBRL |
EX-100.* |
10, 10/A, 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 6-K, 6-K/A, 8-K, 8-K/A |
SOI 2008, USFRTF 2005 IM |
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
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