Voluntary XBRL-Related Documents

Forms and Documents

Document	Type	Status	Availability
New-2-IDAdoptRelPRASupporting StatementforNewCollectionandVFP08 18 09 1Final.doc	Supporting Statement A	Uploaded 2009-08-18	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
43052	Voluntary XBRL-Related Documents (17 CFR 232.401) under the Securities Act of 1933		Modified

ICR Details

OMB Control No: 3235-0611	ICR Reference No: 200902-3235-016
Status: Historical Active	Previous ICR Reference No: 200806-3235-002
Agency/Subagency: SEC	Agency Tracking No: CF-270-550
Title: Voluntary XBRL-Related Documents
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 08/18/2009
	Date Received in OIRA: 02/26/2009
Terms of Clearance: Supporting statement modified to provide more clarity regarding voluntary and mandatory information collection programs.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2012	36 Months From Approved	08/31/2011
Responses	45	0	340
Time Burden (Hours)	630	0	4,974
Cost Burden (Dollars)	27,000	0	518,611

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Abstract: The adopted amendments will require issuers to submit specified financial information to the Commission and post it on their corporate Web sites, if any, in interactive data format using eXtensible Business Reporting Language (XBRL). The specified financial information already is and will continue to be required to be submitted to the Commission in traditional format under existing requirements. Some of such information is permitted to be submitted to the Commission in interactive data format under the voluntary program but the amendments will eliminate the ability to do so. The purpose of the amendments is to make financial information easier for investors to analyze and assist issuers in automating regulatory filings and business information processing.

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Authorizing Statute(s): US Code: 15 USC 77a et seq. Name of Law: Securities Act of 1933
   US Code: 15 USC 78a et seq. Name of Law: Securiteis Exchange Act of 1934
   US Code: 15 USC 77aaa et seq. Name of Law: Trust Indenture Act of 1939
   US Code: 15 USC 80a-1 et seq. Name of Law: Investment Company Act of 1940
   PL: Pub.L. 107 - 204 3(a) Name of Law: Sarbanes-Oxley Act of 2002
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
3235-AJ71	Final or interim final rulemaking	74 FR 6776	02/10/2009

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Voluntary XBRL-Related Documents (17 CFR 232.401) under the Securities Act of 1933

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	45	340	0	-295	0	0
Annual Time Burden (Hours)	630	4,974	0	-4,344	0	0
Annual Cost Burden (Dollars)	27,000	518,611	0	-491,611	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Regulations

Short Statement: The change in burden regarding the voluntary program collection of information arises from our expectation of the effect of modifying the voluntary program to eliminate participation by companies that will be required to provide information under the new collection of information.

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Annual Cost to Federal Government: $86,000,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/26/2009

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