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Inline XBRL

What is Inline XBRL?

Inline XBRL is a format that allows filers to embed XBRL data directly into a HyperText Markup Language (HTML) document.

What are the potential benefits of Inline XBRL?

The Inline XBRL format has the potential to provide a number of benefits to companies and users of the information. Inline XBRL could decrease filing preparation costs, improve the quality of structured data, and by improving data quality, increase the use of XBRL data by investors and other market participants.

Has the SEC permitted voluntary filing using Inline XBRL?

The Commission issued an order under the Securities Exchange Act to allow companies that comply with certain conditions listed in the order to file structured financial statement data required in their periodic and current reports that is integrated within their HTML filings through March 2020.

Can IFRS Taxonomy filers use Inline XBRL?

Yes, IFRS Taxonomy filers that comply with the Commission’s order (https://www.sec.gov/rules/exorders/2016/34-78041.pdf) may use Inline XBRL when filing their financial statements. Additional information on the use of the IFRS Taxonomy for submissions with the Commission is available at https://www.sec.gov/structureddata/ifrs_taxonomy.

Is there any current requirement to use Inline XBRL?

No. The Securities and Exchange Commission has proposed to require the use of the Inline XBRL format for operating company financial statement information and mutual fund risk/return summaries, but there is no existing requirement to use Inline XBRL. The proposed rule is available at https://www.sec.gov/rules/proposed/2017/33-10323.pdf. Comments should be received by May 16, 2017 and may be submitted by any of the methods listed here: https://www.sec.gov/rules/submitcomments.htm.

How will Inline XBRL submissions be viewed?

The Commission has incorporated tools into the EDGAR system that will enable users to view information about the reported XBRL data contained in embedded tags on the Commission’s website, using any recent standard Internet browser, without the need to access a separate document. With this feature, when a user views a filing submitted with Inline XBRL on EDGAR, the user will be able to see tags and the related meta data while viewing the HTML filing. (Such metadata include, for example, definitions, reporting period information, data type, and related references.)

The public can explore the functionality of the Inline XBRL viewer that is in use on EDGAR by accessing a mock filing on the Commission’s website.  The contents of the sample filing are intended only to be used to demonstrate the Inline XBRL viewer and do not represent a legal interpretation or a statement of policy.

How does the Inline XBRL Viewer work?

Below is a short video that describes some of the features and capabilities of the open source Inline XBRL Viewer:

Will the Inline Viewer software source code be available for download?

The Inline Viewer software is freely available to the public in an effort to facilitate the creation of cost effective Inline XBRL viewers and analytical products.

Where can I find the technical requirements related to filing using Inline XBRL?

The EDGAR Filer Manual provides the technical requirements needed for filers to use Inline XBRL.