Status: superseded

US GAAP Investment Management

Final 2005-06-28
Approved
XBRL Specification 2.1 Recommendation dated 2003-12-31 (with Corrected Errata through 2005-04-25)

This financial reporting taxonomy is intended to provide detail level accounting terms and reporting structures required by certain US GAAP-based investment management companies in order to tag financial statements in XBRL. This taxonomy imports key elements of the United States (US) Financial Reporting (FR) Taxonomy Framework in order to create an industry-level taxonomy for banking and savings institutions. View a graphical representation of how this taxonomy fits into the US Financial Reporting Taxonomy Framework: http://specification.xbrl.org/us/USFRTF/2005-06-28/TaxonomyFrameworkOverview.htm.

Explanatory Page: http://specification.xbrl.org/us/fr/gaap/im/2005-06-28/us-gaap-im-2005-06-28.htm (PDF)

DTS: http://specification.xbrl.org/us/fr/gaap/im/2005-06-28/us-gaap-im-2005-06-28.zip

Namespace: http://specification.xbrl.org/us/fr/gaap/im/2005-06-28

Schema: http://specification.xbrl.org/us/fr/gaap/im/2005-06-28/us-gaap-im-2005-06-28.xsd

Presentation linkbase: http://specification.xbrl.org/us/fr/gaap/im/2005-06-28/us-gaap-im-2005-06-28-presentation.xml

Calculation linkbase: http://specification.xbrl.org/us/fr/gaap/im/2005-06-28/us-gaap-im-2005-06-28-calculation.xml

US Financial Reporting – SEC Certifications (USFR-SECCERT)

Final 2005-02-28 (28 February 2005)
Approved
XBRL Specification 2.1 dated 2003-12-31

This taxonomy is intended to provide accounting terms and element relationships found in SEC Certifications that may accompany the external financial reports of public companies. The taxonomy was developed by the XBRL US Domain Working Group.

Explanatory Page: http://specification.xbrl.org/us/fr/rpt/sec-cert/2005-02-28/usfr-sec-cert-2005-02-28.htm

US Financial Reporting – Management Report (USFR-MR)

Final 2005-02-28 (28 February 2005)
Approved
XBRL Specification 2.1 dated 2003-12-31

This taxonomy is intended to provide accounting terms and element relationships related to the Management Report that typically accompanies external financial reports of public companies. The taxonomy was developed by the XBRL US Domain Working Group.

Explanatory Page: http://specification.xbrl.org/us/fr/rpt/mr/2005-02-28/usfr-mr-2005-02-28.htm

US Financial Reporting – Accountants Report (USFR-AR)

Final 2005-02-28 (28 February 2005)
Approved
XBRL Specification 2.1 dated 2003-12-31

This taxonomy is intended to provide accounting terms and element relationships related to the auditor’s/independent Accountant’s Report that typically accompanies external financial reports of public companies. The taxonomy was developed by the XBRL US Domain Working Group.

Explanatory Page: http://specification.xbrl.org/us/fr/rpt/ar/2005-02-28/usfr-ar-2005-02-28.htm

US Financial Reporting – Management’s Discussion and Analysis (USFR-MDA)

Final 2005-02-28 (28 February 2005)
Approved
XBRL Specification 2.1 dated 2003-12-31

This taxonomy is intended to provide information elements and relationships found in Management’s Discussion and Analysis that typically accompanies external financial reports of public companies. The taxonomy was developed by the XBRL US Domain Working Group.

Explanatory Page: http://specification.xbrl.org/us/fr/rpt/mda/2005-02-28/usfr-mda-2005-02-28.htm

US GAAP – Commercial and Industrial (US-GAAP-CI)

Final 2005-02-28 (28 February 2005)
Approved
XBRL Specification 2.1 dated 2003-12-31

This financial reporting taxonomy is intended to provide element relationships that will allow commercial and industrial-type companies that conform to US GAAP to tag financial statements in XBRL.

http://specification.xbrl.org/us/fr/gaap/ci/2005-02-28/us-gaap-ci-2005-02-28.htm

US GAAP – Banking and Savings Institutions (US-GAAP-BASI)

Final 2005-02-28 (28 February 2005)
Approved
XBRL Specification 2.1 dated 2003-12-31

This financial reporting taxonomy is intended to provide element relationships that will allow banking and savings institutions that conform to US GAAP to tag financial statements in XBRL.

Explanatory Page: http://specification.xbrl.org/us/fr/gaap/basi/2005-02-28/us-gaap-basi-2005-02-28.htm

US GAAP – Insurance Entities (US-GAAP-INS)

Final 2005-02-28 (28 February 2005)
Approved
XBRL Specification 2.1 dated 2003-12-31

This financial reporting taxonomy is intended to provide element relationships that will allow insurance entities that conform to US GAAP to tag financial statements in XBRL.

Explanatory Page: http://specification.xbrl.org/us/fr/gaap/ins/2005-02-28/us-gaap-ins-2005-02-28.htm