Which files from a standard taxonomy can an Interactive Data submission refer to?
The schema files of a taxonomy that define elements, types or roles are listed on the SEC website (http://www.sec.gov/edgar/info/edgartaxonomies.shtml) as soon as the taxonomy is available for use in EDGAR. Linkbase files of a taxonomy cannot generally be used except in specific circumstances, in which case the linkbase will appear in the list. Specific circumstances may include: (a) The linkbase defines a form, such as the Form N-1A, that mandates a particular presentation order, and the element labels need not be modified by the filer; (b) The linkbase contains definition relationships that cannot be overridden because they define a table of data structured in a way mandated by a Commission Rule. Entry point schemas (schemas with no elements or types but only linkbase references) will generally not be allowed, except where they support exceptions (a) and (b) above.
