Public companies began complying with the rule, Interactive Data to Improve Financial Reporting, in 2009. Mutual funds were the first investment management companies with an interactive data rule requiring them to report in structured data format in 2009. Over time other fund types were also required to report in XBRL, including closed-end funds, variable annuities and insurance companies, as well as business develoment companies.
From the News from the SEC's Office of Structured Disclosure
- Business Development Company (BDC) Data Sets - June 26, 2025
- DRAFT of Order Execution Summary (OES) Data Report - June 23, 2025
- EDGAR 25.2 Release XBRL Taxonomies Update - June 17, 2025
- Incomplete and Inappropriate Tagging for Business Development Companies’ Schedule of Investments - June 16, 2025
- Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2022 to 2024 - June 2, 2025
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