Operating companies are generally required, on a phased-in basis, to submit their financial statement information in the Inline eXtensible Business Reporting Language (XBRL) format. The date of phase-in for operating companies subject to the Inline XBRL requirements is based on filer status and basis of accounting. Before their applicable phase-in date, operating companies are permitted to choose to either submit in the Inline XBRL format or to submit all XBRL data entirely within a separate exhibit. (For more information on Inline XBRL, see https://www.sec.gov/structureddata/osd-inline-xbrl.html.)

The SEC staff strongly encourages companies to use the most recent version of the relevant taxonomy for their XBRL submissions to take advantage of the most up to date tags related to new accounting standards and other improvements.

Release references: 33-9002; 33-9002A; 33-10514

The table for each taxonomy release provides a list of taxonomy files to which the XBRL submissions may refer. None of the taxonomy files listed may be included with a submission that contains the XBRL instance. XBRL submissions may not refer to any external taxonomy files other than these taxonomy files.

The registry of unit types accepted for operating company Inline XBRL submissions is located at http://www.xbrl.org/utr/2017-07-12/utr.xml. Refer to the EDGAR Filer Manual (https://www.sec.gov/info/edgar/edmanuals.htm) for details.

Each taxonomy release has a “family name" and "version." Each taxonomy has a complete Zip format archive containing all its 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 the taxonomy files with relevant family, version, and website location here: https://www.sec.gov/info/edgar/edgartaxonomies.xml.

Open-end funds are required, on a phased-in basis, to submit their risk/return summary information in the Inline XBRL format. The date of phase-in for funds subject to the Inline XBRL requirements is based on the size of their “fund group.” Before their applicable phase-in date, funds are permitted to choose to either submit in the Inline XBRL format or to submit all XBRL data entirely within a separate exhibit. (For more information on Inline XBRL, see https://www.sec.gov/structureddata/osd-inline-xbrl.html.)

Release References: 33-9006; 33-10514

The table for each taxonomy release provides a list of taxonomy files to which the XBRL submissions may refer. None of the taxonomy files listed may be included with a submission that contains the XBRL instance. XBRL submissions may not refer to any external taxonomy files other than these taxonomy files.

The registry of unit types accepted is at http://www.xbrl.org/utr/2017-07-12/utr.xml. Refer to the EDGAR Filer Manual (https://www.sec.gov/info/edgar/edmanuals.htm) for details.

Each taxonomy release has a "family name" and "version." Each taxonomy has a complete Zip format archive containing all its 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 the taxonomy files with relevant family, version, and website location here: https://www.sec.gov/info/edgar/edgartaxonomies.xml.

Security-based swap data repositories (SDRs) are required to file an Interactive Data Financial Report in XBRL as an exhibit to an SDR’s financial report. Exhibits are required on SDR registrations and amendments.

Release Reference: 34-74246

The table for each taxonomy release provides a list of taxonomy files to which the Interactive Data Financial Report submissions may refer. None of the taxonomy files listed may be included with a submission that contains the XBRL instance. XBRL submissions may not refer to any external taxonomy files other than these taxonomy files.

The registry of unit types accepted is at http://www.xbrl.org/utr/2017-07-12/utr.xml. Refer to the EDGAR Filer Manual (https://www.sec.gov/info/edgar/edmanuals.htm) for details.

Each taxonomy release has a "family name" and "version." Each taxonomy has a complete Zip format archive containing all its 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 the taxonomy files with relevant family, version, and website location here: https://www.sec.gov/info/edgar/edgartaxonomies.xml.

Nationally Recognized Statistical Rating Organizations (NRSROs) are required to disclose their credit rating histories using XBRL. NRSROs must post the XBRL data file for free on an easily accessible portion of its internet website.

Rule Reference: 34-72936

This is not an EDGAR supported taxonomy. The table above provides a list of taxonomy files to which the XBRL submission may refer. XBRL submissions may not refer to any external taxonomy files other than these taxonomy files. Refer to the taxonomy release technical guidance for details.