The Securities and Exchange Commission has broadened its four-month-old voluntary Extensible Business Reporting Language filing program to allow mutual funds to file exhibits to their annual report to shareholders and quarterly statements of portfolio holdings using XBRL.
Now more than five years old, XBRL is the financial reporting derivation of Extensible Mark-up Language, or XML -- a framework that establishes individual "tags" for elements in structured documents, allowing specific elements to be immediately accessed and aggregated.
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