The Securities and Exchange mission recently issued a Small Entity pliance Guide on its final eXtensible Business Reporting Language rules now in effect. The rules require public mpanies to submit tagged financial statements to the SEC and post them on their rporate Web s. 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 to make financial information easier for investors to analyze and to assist in automating regulatory filings and business information processing.