United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2009_register executive 2010-09-23 article Part II Rules and Regulations D09002ee1c8074e72 D09002ee1c8074f97 United States Securities and Exchange Commission originator org United States Government Agency or Subagency We are adopting rule amendments requiring mutual funds to provide risk/return summary information in a form that is intended to improve its usefulness to investors. Under the rules, risk/return summary information could be downloaded directly into spreadsheets, analyzed in a variety of ways using commercial off-the-shelf software, and used within investment models in other software formats. Mutual funds will provide the risk/return summary section of their prospectuses to the Commission and on their Web sites in interactive data format using the eXtensible Business Reporting Language ("XBRL"). The interactive data will be provided as exhibits to registration statements and as exhibits to prospectuses with risk/ return summary information that varies from the registration statement. The rules are intended not only to make risk/return summary information easier for investors to analyze but also to assist in automating regulatory filings and business information processing. Interactive data has the potential to increase the speed, accuracy, and usability of mutual fund disclosure, and eventually reduce costs. We also are adopting rules to permit investment companies to submit portfolio holdings information in our interactive data voluntary program without being required to submit other financial information. 74 FR 7748 https://www.govinfo.gov/app/details/FR-2009-02-19/E9-3359 E9-3359 FR19FE09-12 RIN 3235-AK13 8011-01-P Release Nos. 33-9006, 34-59391, 39-2462, IC-28617 File Number S7-12- 08 https://www.govinfo.gov/app/details/FR-2009-02-19/E9-3359 https://www.govinfo.gov/content/pkg/FR-2009-02-19/html/E9-3359.htm https://www.govinfo.gov/content/pkg/FR-2009-02-19/pdf/E9-3359.pdf 29 p. 7748 7776 74 FR 7748 Title 17 Part 230 17 CFR Part 230 Title 17 Part 232 17 CFR Part 232 Title 17 Part 239 17 CFR Part 239 Title 17 Part 274 17 CFR Part 274 RIN 3235-AK13 Interactive Data for Mutual Fund Risk/Return Summary; Federal Register Vol. 74, Issue RULE E9-3359 II SECURITIES AND EXCHANGE COMMISSION 2009-07-15 2011-01-01 Release Nos. 33-9006, 34-59391, 39-2462, IC-28617 File Number S7-12- 08 8011-01-P E9-3359 Final rule.

We are adopting rule amendments requiring mutual funds to provide risk/return summary information in a form that is intended to improve its usefulness to investors. Under the rules, risk/return summary information could be downloaded directly into spreadsheets, analyzed in a variety of ways using commercial off-the-shelf software, and used within investment models in other software formats. Mutual funds will provide the risk/return summary section of their prospectuses to the Commission and on their Web sites in interactive data format using the eXtensible Business Reporting Language ("XBRL"). The interactive data will be provided as exhibits to registration statements and as exhibits to prospectuses with risk/ return summary information that varies from the registration statement. The rules are intended not only to make risk/return summary information easier for investors to analyze but also to assist in automating regulatory filings and business information processing. Interactive data has the potential to increase the speed, accuracy, and usability of mutual fund disclosure, and eventually reduce costs. We also are adopting rules to permit investment companies to submit portfolio holdings information in our interactive data voluntary program without being required to submit other financial information.

Effective Date: July 15, 2009. Compliance Date: January 1, 2011. Section II.H. of this release contains information on the effective date and the compliance date. Brent J. Fields, Assistant Director, Office of Disclosure and Review, Mark H. Berman, Senior Special Counsel, Office of Special Projects, Tara R. Buckley, Senior Counsel, Office of Chief Counsel, Deborah D. Skeens, Senior Counsel, and Alberto H. Zapata, Senior Counsel, Office of Disclosure Regulation, Division of Investment Management, at (202) 551-6784, Securities and Exchange Commission, 100 F Street, NE., Washington, DC 20549-5720. Vol. 74, no. 32 Office of the Federal Register, National Archives and Records Administration 2009-02-19 continuing daily deposited born digital 146 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2009-02-19 P0b002ee1809a8224 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:FR19FE09 https://www.govinfo.gov/app/details/FR-2009-02-19 https://www.govinfo.gov/content/pkg/FR-2009-02-19/pdf/FR-2009-02-19.pdf https://www.govinfo.gov/content/pkg/FR-2009-02-19/xml/FR-2009-02-19.xml fdlp 7641 7776 DGPO 2010-09-23 2024-06-05 FR-2009-02-19 machine generated eng FR FR-2009-02-19 74 32