What the Commission has termed "interactive data" is the use of defined data "tags", written in the XBRL data format, to communicate financial information for a fund to the SEC. The result is a potential filing format for shareholder reports, prospectuses, and other financial statements. The SEC's voluntary pilot program has allowed any company to submit their financial information in the XBRL format for two years. In June 2007, the SEC adopted final rule amendments which allow mutual funds to file their prospectus risk/return summary in the new format and, in August of 2007, the first mutual funds began filing using this method. It appears that the use of XBRL as a widely accepted filing format has reached a tipping point.

SEC: SEC homepage for interactive data (XBRL)

SEC: Listing of actual XBRL filings in SEC pilot program

XBRL US: XBRL news, resources, etc.

AICPA: Listing of XBRL resources

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