1. XBRL Voluntary Program on the EDGAR System
Jeffrey Naumann
Enabling Technologies Specialist
Office of the Chief Accountant

2. Disclaimer
The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for any private publication or statement by any of its employees. Therefore, the views expressed today are our own, and do not necessarily reflect the views of the Commission or the other members of the staff of the Commission.

3. Interest in Assessing XBRL
Our mission:
Protect investors and maintain the integrity of the securities markets
Potential Impact of Tagged Data and XBRL
Internal -
Screening / risk assessment
Financial statement reviews
External -
Streamlined and more effective communication of company results
Better and faster investor access to financial information
Improved analysis for investors

4. Voluntary Program - Objectives
To analyze the use of XBRL in the marketplace today including:
Maturity and capabilities of the XBRL standard
Maturity of the standard GAAP taxonomies
Involvement of various stakeholders in the development and use of XBRL
Software available for data tagging, and consumption & analysis of XBRL data
Level of effort and cost to tag data in XBRL format
Usefulness of tagged data for Commission processes
Suitability of XBRL data for investor analysis & review

5. Establishment of Voluntary Program
Amendments to Regulation S-T establish voluntary program
EDGAR Filer Manual was updated for XBRL upgrade to EDGAR system
EDGAR System was updated to accommodate XBRL submissions
Rules were effective March 16, 2005

6. Voluntary Program Structure
Program is structured to be flexible and encourage participation
Volunteers may furnish supplemental financial information using XBRL
Official html or text filings still required
Volunteers may start/stop their participation at any time without advanced notice
Flexible timing for submission of XBRL documents
Limited liability provisions for XBRL documents
XBRL data does not have to cover an entire filing
However there are rules on how the data must relate to the official filing

7. How you can help our assessment
Since its inception the Commission has sought out ways to enhance EDGAR
The disclosure program on EDGAR impacts many market participants
This is your opportunity to participate in the process and help shape future changes
Participate in the Voluntary Program
Submit XBRL Documents as part of the program
Provide support to registrants (software, services, etc.)

8. How you can help our assessment
Provide Feedback
Participant Feedback
Process for creating and submitting XBRL
Level of effort
Issues with voluntary program rules
General Feedback
Issues faced working with the XBRL Specification
Suggested enhancements to XBRL-enabled software
XBRL Enabled Software RFI Closes on Dec 2
Improvements and enhancements to the standard taxonomies

9. Where to get more information
SEC XBRL Spotlight Page:
Final Rule Release Establishing XBRL Program:
EDGARLink Filer Manual
Frequently Asked Questions About the XBRL Program

10. Contact us
Brigitte Lippmann, Jeff Naumann or any of the other names listed on the final rule release
For general inquiries, us at