# XBRL Voluntary Financial Reporting Program on the EDGAR System
> **US Securities and Exchange Commission** · Final rule. · Published 2005-02-08 · 70 FR 6556
## Document
- **Document number:** 05-2391
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 70 FR 6556
- **CFR reference:** 17 CFR 228
- **Publication date:** 2005-02-08
- **Docket:** Release Nos. 33-8529, 34-51129, 35-27944, 39-2432, IC-26747
## Abstract

We are adopting rule amendments to enable registrants to submit voluntarily supplemental tagged financial information using the eXtensible Business Reporting Language (XBRL) format as exhibits to specified EDGAR filings under the Securities Exchange Act of 1934 and the Investment Company Act of 1940. Registrants choosing to participate in the voluntary program also will continue to file their financial information in HTML or ASCII format, as currently required. To participate in the program, volunteers need to submit their XBRL formatted information in accordance with the amendments. The voluntary program is intended to help us evaluate the usefulness of data tagging and XBRL to registrants, investors, the Commission and the marketplace.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/02/08/05-2391/xbrl-voluntary-financial-reporting-program-on-the-edgar-system)
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