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.

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.

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.

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.

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

US GAAP Taxonomies, 2013

US Mutual Fund Risk/Return Taxonomy, 2012

US Mutual Fund Risk/Return Taxonomy, 2010

Credit Ratings Taxonomy, 2009

US GAAP Taxonomies, 2014 IM

US GAAP Taxonomies, 2013 IM

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