TAILIEUCHUNG - Interactive Data to Improve Financial Reporting

The North Carolina Solar Center at NC State University, in collaboration with the National Renewable Energy Laboratory, examined 10 state financial-incentive programs in six states using a case-study approach in order to clarify the key factors—both internal and external to the program—that influence their effectiveness at stimulating deployment of renewable energy technologies. While existing information resources such as the National Database of State Incentives for Renewable Energy (DSIRE, ) have documented what incentive programs are available, the effectiveness of such programs is not well understood. Understanding the impact of current financial incentives on the deployment of renewables and the. | SECURITIES AND EXCHANGE COMMISSION 17 CFR Parts 229 230 232 239 240 and 249 Release Nos. 33-9002 34-59324 39-2461 IC-28609 File No. S7-11-08 RIN 3235-AJ71 Interactive Data to Improve Financial Reporting AGENCY Securities and Exchange Commission. ACTION Final rule. SUMMARY We are adopting rules requiring companies to provide financial statement information in a form that is intended to improve its usefulness to investors. In this format financial statement 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. The rules will apply to public companies and foreign private issuers that prepare their financial statements in accordance with . generally accepted accounting principles . GAAP and foreign private issuers that prepare their financial statements using International Financial Reporting Standards IFRS as issued by the International Accounting Standards Board IASB . Companies will provide their financial statements to the Commission and on their corporate Web sites in interactive data format using the eXtensible Business Reporting Language XBRL . The interactive data will be provided as an exhibit to periodic and current reports and registration statements as well as to transition reports for a change in fiscal year. The new rules are intended not only to make financial 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 financial disclosure and eventually reduce costs. EFFECTIVE DATE April 13 2009 except is effective from April 13 2009 until October 31 2014. FOR FURTHER INFORMATION CONTACT Mark W. Green Senior Special Counsel Regulatory Policy Division of Corporation Finance at 202 551-3430 Craig E. Slivka Special Counsel Division of Corporation Finance

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