All companies required to file interactive data with the SEC must adhere to rules about posting interactive data to their company's website. For more information, see the following release note on the SEC website: Interactive Data to Improve Financial Reporting.
What to Post
Post the same interactive data files that were filed with SEC. The six separate filing documents include:
- .xsd = Schema file
- _pre.xml = Presentation Relationships file
- _def.xml = Definition (or Dimensional) Relationships file
- _cal.xml = Calculation Relationships file
- _lab.xml = Label Relationships file
- .xml = Instance Document
- A single packaged file, such as a .zip file.
NOTE: According to SEC staff observations, posting a packaged file might make the data more difficult to access.
When to Post
Post to the corporate website by the end of the calendar filing day except for pre-established grace periods or hardship exemptions under Rule 201 or 202.
Where to Post
Use your normal investor information website address. If investor information is not normally posted on your company site, use your best judgment as to where on the site to post interactive data. The site location must be reasonably findable and accessible to investors.
How Long to Post
The data must remain posted for minimum of 12 months.
What Not to Post
Hyperlinks to filings on SEC site are not accepted.
A company that fails to post its interactive data as required will be deemed ineligible to use short form registration Forms S-3, S-8, and F-3 and will be deemed not to have adequate public information available for purposes of Rule 144(c)(1) unless and until it posted.