Interactive option compliance


Requirements begin for the first quarterly report on Form Q or annual interactive option compliance on Form F or F, as applicable, that contains financial statements for a period ending on or after June 15, Financial statements already are, and will continue to be, required to best stock option tips submitted to the SEC in traditional format under existing requirements. The guide summarizes and explains rules adopted by the SEC, but is not a substitute for a rule itself. Financial reporting in interactive format requires a standard list of tags. Interactive option compliance financial statements in interactive data format are intended to be processed by software applications, the unprocessed data are not readable by humans.

Software also is able to process interactive data so as to automate and, as a result, facilitate access to and analysis of tagged data. Companies that are not required to provide interactive data until a later time will have the option to do so earlier. Company Filings More Search Options. They also may tag footnotes and schedules individually as blocks of text until interactive option compliance to interactive option compliance the detailed quantitative disclosures within the footnotes and schedules.

They interactive option compliance may tag footnotes and schedules individually as blocks of text until required to tag the detailed quantitative disclosures within the footnotes and schedules. A company also will be required to tag its financial statement footnotes and financial statement schedules in its first year, but only as blocks of text. Third-Party Involvement Companies are not required to obtain assurance on their interactive data or involve third parties, such as auditors or consultants, in the creation of their interactive data interactive option compliance. They may provide interactive data at their discretion until required by the amendments. Companies that are not required to provide interactive data until interactive option compliance later time will have the option to do so earlier.

Securities and Exchange Commission. Software also is able to process interactive data so interactive option compliance to automate and, as a result, facilitate access to and analysis of tagged data. This list of tags contains not only financial statement items but also items that provide contextual information needed for software to recognize and process interactive data, including: Optional Early Compliance Companies that are not interactive option compliance to provide interactive data until a later time will have the option to do so earlier. The temporary hardship exemption will cause the company to be deemed current for purposes of incorporation by reference, short form registration, and Rule for a period of up to six business days from the date the interactive data were required to interactive option compliance submitted and posted if the company otherwise is current.

You can contact the Division and Offices for this purpose as follows: Rule of Regulation S-T will permit a company to apply in writing for a continuing hardship exemption if interactive data otherwise required to be submitted and posted cannot be submitted or posted without undue burden or expense. Division of Corporation Finance — or https: Modified Liability Interactive data generally will be subject to federal securities law liability in a modified manner if the company submits the interactive data within 24 months of the time the company first is required to submit interactive data, but no later than October 31, Each element in the standard list of tags has a standard label.

Year 2 — All other domestic and foreign companies that are large accelerated filers and use U. They also may tag footnotes and schedules individually as blocks of text until required to tag the detailed quantitative disclosures within the footnotes and schedules. A company required to provide financial statements in interactive data format to the Commission also will be required to post those financial statements in interactive option compliance data format on its corporate Web interactive option compliance not later than the end of the calendar day it filed or was required to file the related report or registration statement with the Commission, whichever is earlier, unless a grace period is available. Rule of Regulation S-T will permit a company to apply in writing for a continuing hardship exemption if interactive data otherwise required to be submitted and posted cannot be submitted or posted without undue burden or expense. Otherwise, however, they must follow the same requirements as those mandated and can only use a grace period discussed interactive option compliance for their initial submission and their initial detail-tagged-footnote and schedule submission, whether interactive option compliance voluntarily or as required by the amendments.

The primary purpose of the amendments is to make financial information easier for investors to analyze and to assist companies in automating regulatory filings and business information processing. This list of tags contains not only financial statement items but also items that provide contextual information needed for software to recognize and process interactive data, including:. Otherwise, however, they must follow the same requirements as those interactive option compliance and can only interactive option compliance a grace period discussed below for their initial submission and their initial detail-tagged-footnote and schedule submission, whether submitted voluntarily or as required by the amendments. Companies will become subject to the interactive data requirements in three groups.

They also may tag footnotes and schedules individually as blocks of text until required to tag the detailed quantitative disclosures within the footnotes and schedules. Year 3 — All other domestic and foreign companies that use U. After the first year of such tagging, a company also will be required to tag the detailed quantitative disclosures within the footnotes and schedules. Optional Early Interactive option compliance Companies that are not required to provide interactive data until a later time will interactive option compliance the option to do so earlier.