Trend Analysis on Custom Tag Rates in XBRL Exhibits Submitted from 2014 to 2016

The staff in the Commission’s Division of Economic and Risk Analysis (DERA) recently analyzed eXtensible Business Reporting Language (XBRL) exhibits submitted by issuers complying with the 2009 Interactive Data rules to file financial statement information in an XBRL format. The analysis covered XBRL exhibits submitted in Forms 10-K and 10-K/A from March 2014 to December 2016 with fiscal year ends ending in 2014, 2015, and 2016.

The purpose of the analysis was to monitor filers’ use of custom tags in their XBRL submissions. 

Please see https://www.sec.gov/structureddata/trends for the trend analysis.

For the staff observations DERA staff published on custom tag rates in 2014, see https://www.sec.gov/dera/reportspubs/assessment-custom-tag-rates-xbrl.html.