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Final Rule: Interactive Data to Improve Financial …

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.

7 rules to require that financial statements be provided in a format that makes the information they contain interactive. Our adoption of the new rules is consistent with the recently announced plan to replace

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