17 C.F.R. § 270.8b-33   XBRL-Related Documents.


Title 17 - Commodity and Securities Exchanges


Title 17: Commodity and Securities Exchanges
PART 270—RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940

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§ 270.8b-33   XBRL-Related Documents.

A registrant that participates in the voluntary XBRL (eXtensible Business Reporting Language) program may submit, in electronic format as an exhibit to a filing on Form N–CSR (§§249.331 and 274.128 of this chapter) or Form N–Q (§§249.332 and 274.130 of this chapter) to which they relate, XBRL-Related Documents (§232.11 of this chapter). A registrant that submits XBRL-Related Documents as an exhibit to a form must name each XBRL-Related Document “EX–100” as specified in the EDGAR Filer Manual and submit the XBRL-Related Documents in such a manner that will permit the information for each series of an investment company registrant and each contract of an insurance company separate account to be separately identifiable. A registrant may submit such exhibit with, or in an amendment to, the filing to which it relates.

[70 FR 6572, Feb. 8, 2005]

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