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Sample Letter Sent to Public Companies Regarding XBRL Requirement to Include Calculation Relationships

Oct. 12, 2017

In July 2014, the Division of Corporation Finance sent the following letter to certain public companies regarding their reports on Form 10-Q and the XBRL requirement to include calculation relationships.

July 2014

Chief Financial Officer
XYZ Corporation

Re: XYZ Corporation
Form 10-Q
Filed [ ]
File No. [ ]

Dear [ ]:

As you know, our rules require that you file an exhibit to certain of your filings that includes your financial information in eXtensible Business Reporting Language. Our rules also require that you include calculation relationships for certain contributing line item elements for your financial statements and related footnotes. Through our selective review, we have noticed that your filing does not include all required calculation relationships.

Acceptance of your filing by EDGAR does not mean that your filing is complete or in compliance with the Commission's requirements. We ask that you, in preparing your required exhibit with XBRL data, take the necessary steps to ensure that you are including all required calculation relationships. Please refer to Chapter 6, specifically Sections 6.14 and 6.15, of the EDGAR Filer Manual for information about this requirement. You may find other guidance relating to your structured data filing requirements on the SEC web site at

Please contact the Ask OID Help Desk at (202) 551-5494 with any questions you have about your structured data filing requirements.


Division of Corporation Finance

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