The staff of the Securities and Exchange mission has posted a “small entity mpliance guide” on its rules that require mpanies to submit financial statements tagged using eXtensible Business Reporting Language to the mission and to post them on their rporate Webs.

As reported, the disclosure in interactive data format will be in addition to disclosure in the traditional electronic filing formats of ASCII or HTML. Financial statements will ntinue to be required to be submitted to the SEC in traditional format under existing requirements.

Smaller reporting mpanies are the last of three groups to beme subject to the interactive data requirements. Investment mpanies will be subject to a separate set of requirements.

For domestic and foreign mpanies that are large aelerated filers under Exchange Act Rule 12b-2, use U.S. Generally Aepted Acunting Principles, and have non-affiliate held equity securities valued at more than $5 billion—about 500 mpanies—the requirements begin for the first quarterly report on Form 10-Q or annual report on Form 20-F or 40-F that ntains financial statements for a period ending on or after June 15, 2009.

For all other domestic and foreign mpanies that are large aelerated filers and use U.S. GAAP, the requirements begin for the first quarterly report on Form 10-Q or annual report on Form 20-F or 40-F that ntains financial statements for a period ending on or after June 15, 2010.

All other domestic and foreign mpanies that use U.S. GAAP and foreign mpanies that use International Financial Reporting Standards as issued by the International Acunting Standards Board start mplying with the first quarterly report on Form 10-Q or annual report on Form 20-F or 40-F that ntains financial statements for a period ending on or after June 15, 2011.

The requirements apply to a filing mpany’s financial statements in its annual reports on Forms 10-K, 20-F, or 40-F, as applicable and quarterly reports on Form 10-Q; transition reports for a change in fiscal year; current reports on Form 8-K and reports on Form 6-K that ntain revised or updated versions of financial statements that appeared in an annual or quarterly report; and Securities Act registration statements (but only after a price or price range has been determined and any later time when the financial statements are changed).

panies have the option to provide interactive data submissions before they are required.