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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.

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
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, POS EX, 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 US GAAP 2014
US GAAP 2013

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 Voluntary Filing Program (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
Interactive Data EX-101.* 485BPOS, 497 RR 2012, RR 2010
Voluntary XBRL EX-100.* N-CSR, N-CSR/A, N-CSRS, N-CSRS/A, N-Q, N-Q/A US GAAP 2014 IM
US GAAP 2013 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-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 US GAAP 2014 IM
US GAAP 2013 IM

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. Interactive Data files must not refer to any external taxonomy files other than these. The registry of unit types accepted is at http://www.xbrl.org/utr/2013-05-17/utr.xml. 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

US GAAP Taxonomies, 2014

Family US GAAP
Version 2014
Home http://xbrl.fasb.org/
Release Notes http://xbrl.fasb.org
http://xbrl.sec.gov/doc/releasenotes-2014.pdf
Zip http://xbrl.fasb.org/us-gaap/2014/us-gaap-2014-01-31.zip
http://xbrl.sec.gov/sec-2014.zip
Schemas:
http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd
http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd
Automatically imported:
http://xbrl.fasb.org/us-gaap/2014/elts/us-types-2014-01-31.xsd
http://xbrl.fasb.org/us-gaap/2014/elts/us-roles-2014-01-31.xsd
http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd
http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd
Must be explicitly imported for use:
http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd
http://xbrl.sec.gov/country/2013/country-2013-01-31.xsd
http://xbrl.sec.gov/exch/2014/exch-2014-01-31.xsd
http://xbrl.sec.gov/currency/2014/currency-2014-01-31.xsd
http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd
http://xbrl.sec.gov/sic/2011/sic-2011-01-31.xsd
http://xbrl.sec.gov/stpr/2011/stpr-2011-01-31.xsd
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd
http://www.xbrl.org/lrr/role/net-2009-12-16.xsd
http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd

US GAAP Taxonomies, 2013

Family US GAAP
Version 2013
Home http://xbrl.fasb.org/
Release Notes http://xbrl.fasb.org
http://xbrl.sec.gov/doc/releasenotes-2013.pdf
Zip http://xbrl.fasb.org/us-gaap/2013/us-gaap-2013-01-31.zip
http://xbrl.sec.gov/sec-2013.zip
Schemas:
http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd
http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd
Automatically imported:
http://xbrl.fasb.org/us-gaap/2013/elts/us-types-2013-01-31.xsd
http://xbrl.fasb.org/us-gaap/2013/elts/us-roles-2013-01-31.xsd
http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd
http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd
Must be explicitly imported for use:
http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd
http://xbrl.sec.gov/country/2013/country-2013-01-31.xsd
http://xbrl.sec.gov/currency/2012/currency-2012-01-31.xsd
http://xbrl.sec.gov/exch/2013/exch-2013-01-31.xsd
http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd
http://xbrl.sec.gov/sic/2011/sic-2011-01-31.xsd
http://xbrl.sec.gov/stpr/2011/stpr-2011-01-31.xsd
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd
http://www.xbrl.org/lrr/role/net-2009-12-16.xsd
http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd

US Mutual Fund Risk/Return Taxonomy, 2012

Family RR
Version 2012
Preparer's Guide http://xbrl.sec.gov/rr/2012/rr-preparers-guide-2012-03-26.pdf
Zip http://xbrl.sec.gov/rr/2012/rr-2012-01-31.zip
Schemas:
http://xbrl.sec.gov/rr/2012/rr-2012-01-31.xsd
Entry Points:
http://xbrl.sec.gov/rr/2012/rr-ent-2012-01-31.xsd
http://xbrl.sec.gov/rr/2012/rr-cal-2012-01-31.xsd
http://xbrl.sec.gov/rr/2012/rr-def-2012-01-31.xsd
http://xbrl.sec.gov/rr/2012/rr-pre-2012-01-31.xsd
Must be explicitly imported for use:
http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd
Presentation Links:
http://xbrl.sec.gov/rr/2012/rr-pre-2012-01-31.xml
Calculation Links:
http://xbrl.sec.gov/rr/2012/rr-cal-2012-01-31.xml
Definition Links:
http://xbrl.sec.gov/rr/2012/rr-def-2012-01-31.xml

US Mutual Fund Risk/Return Taxonomy, 2010

Family RR
Version 2010
Architecture http://xbrl.sec.gov/rr/2010/rr-architecture-2010-02-28.pdf
Preparer's Guide http://xbrl.sec.gov/rr/2010/rr-preparers-guide-2010-12-03.pdf
Rendering Guide http://xbrl.sec.gov/rr/2010/rr-rendering-2010-02-28.pdf
Samples http://xbrl.sec.gov/rr/2010/rr-samples-2010-02-28.zip
Zip http://xbrl.sec.gov/rr/2010/rr-2010-02-28.zip
Schemas:
http://xbrl.sec.gov/rr/2010/rr-2010-02-28.xsd
http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd
Automatically imported:
http://taxonomies.xbrl.us/us-gaap/2009/elts/us-types-2009-01-31.xsd
http://taxonomies.xbrl.us/us-gaap/2009/elts/us-roles-2009-01-31.xsd
Entry Points:
http://xbrl.sec.gov/rr/2010/rr-ent-2010-02-28.xsd
http://xbrl.sec.gov/rr/2010/rr-cal-2010-02-28.xsd
http://xbrl.sec.gov/rr/2010/rr-def-2010-02-28.xsd
http://xbrl.sec.gov/rr/2010/rr-pre-2010-02-28.xsd
Must be explicitly imported for use:
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd
Labels:
http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-lab-2009-01-31.xml
Presentation Links:
http://xbrl.sec.gov/rr/2010/rr-pre-2010-02-28.xml
Calculation Links:
http://xbrl.sec.gov/rr/2010/rr-cal-2010-02-28.xml
Definition Links:
http://xbrl.sec.gov/rr/2010/rr-def-2010-02-28.xml
http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/us-gaap-doc-di-def-2009-01-31.xml
http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/us-gaap-doc-ent-def-2009-01-31.xml

Credit Ratings Taxonomy, 2009

Family RATINGS
Version 2009
Home http://xbrl.us/taxonomies/Pages/US-ROCR2009.aspx
Architecture http://taxonomies.xbrl.us/us-rocr/2009/doc/XBRLUS-USROCR-Architecture-2009-10-31.pdf
Samples http://taxonomies.xbrl.us/us-rocr/2009/doc/samples/NRSRO_A.zip
http://taxonomies.xbrl.us/us-rocr/2009/doc/samples/NRSRO_B.zip
http://taxonomies.xbrl.us/us-rocr/2009/doc/samples/NRSRO_C.zip
http://taxonomies.xbrl.us/us-rocr/2009/doc/samples/NRSRO_D.zip
http://taxonomies.xbrl.us/us-rocr/2009/doc/samples/NRSRO_E.zip
Zip http://taxonomies.xbrl.us/us-rocr/2009/doc/XBRLUS-USROCR-Taxonomy-2009-10-31.zip
Schemas:
http://taxonomies.xbrl.us/us-rocr/2009/ratings-2009-10-31.xsd
Automatically imported:
http://taxonomies.xbrl.us/us-rocr/2009/ratings-types-2009-10-31.xsd
http://taxonomies.xbrl.us/us-rocr/2009/ratings-roles-2009-10-31.xsd
http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/invest-2009-01-31.xsd
http://taxonomies.xbrl.us/us-gaap/2009/elts/us-types-2009-01-31.xsd
http://taxonomies.xbrl.us/us-gaap/2009/elts/us-roles-2009-01-31.xsd
Entry Points:
http://taxonomies.xbrl.us/us-rocr/2009/ratings-std-2009-10-31.xsd
http://taxonomies.xbrl.us/us-rocr/2009/ratings-all-2009-10-31.xsd
http://taxonomies.xbrl.us/us-rocr/2009/ratings-ent-std-2009-10-31.xsd
http://taxonomies.xbrl.us/us-rocr/2009/ratings-ent-all-2009-10-31.xsd
Labels:
http://taxonomies.xbrl.us/us-rocr/2009/ratings-lab-2009-10-31.xml
http://taxonomies.xbrl.us/us-rocr/2009/ratings-doc-2009-10-31.xml
Presentation Links:
http://taxonomies.xbrl.us/us-rocr/2009/ratings-pre-2009-10-31.xml
References:
http://taxonomies.xbrl.us/us-rocr/2009/ratings-ref-2009-10-31.xml

US GAAP Taxonomies, 2014 IM

Family US GAAP
Version 2014 IM
Zip http://xbrl.fasb.org/us-gaap/2014/us-gaap-2014-01-31.zip
http://xbrl.sec.gov/invest/2013/invest-2013-01-31.zip
Schemas:
http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd
http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd
http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd
Automatically imported:
http://xbrl.fasb.org/us-gaap/2014/elts/us-types-2014-01-31.xsd
http://xbrl.fasb.org/us-gaap/2014/elts/us-roles-2014-01-31.xsd
http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd
http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd
Must be explicitly imported for use:
http://xbrl.sec.gov/country/2013/country-2013-01-31.xsd
http://xbrl.sec.gov/currency/2014/currency-2014-01-31.xsd
http://xbrl.sec.gov/exch/2014/exch-2014-01-31.xsd
http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd
http://xbrl.sec.gov/sic/2011/sic-2011-01-31.xsd
http://xbrl.sec.gov/stpr/2011/stpr-2011-01-31.xsd
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd
http://www.xbrl.org/lrr/role/net-2009-12-16.xsd
http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd

US GAAP Taxonomies, 2013 IM

Family US GAAP
Version 2013 IM
Zip http://xbrl.fasb.org/us-gaap/2013/us-gaap-2013-01-31.zip
http://xbrl.sec.gov/invest/2013/invest-2013-01-31.zip
Schemas:
http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd
http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd
http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd
Automatically imported:
http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd
http://xbrl.fasb.org/us-gaap/2013/elts/us-types-2013-01-31.xsd
http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd
http://xbrl.fasb.org/us-gaap/2013/elts/us-roles-2013-01-31.xsd
Must be explicitly imported for use:
http://xbrl.sec.gov/country/2013/country-2013-01-31.xsd
http://xbrl.sec.gov/currency/2012/currency-2012-01-31.xsd
http://xbrl.sec.gov/exch/2013/exch-2013-01-31.xsd
http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd
http://xbrl.sec.gov/sic/2011/sic-2011-01-31.xsd
http://xbrl.sec.gov/stpr/2011/stpr-2011-01-31.xsd
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd
http://www.xbrl.org/lrr/role/net-2009-12-16.xsd
http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd

 

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


Modified: 10/02/2014