XBRL Interactive Data File Posting Requirements
The requirement to post an issuing company’s XBRL interactive data files applies only to mandatory reporting companies that, are “subject to” or required to file reports under the Securities Exchange Act of 1934. Mandatory reporting companies are required to post their XBRL interactive date files to their primary corporate web site (if they have one) in order to provide current information to the investing public for purposes of the Rule. The posting must be independent of the SEC’s EDGAR System and is not satisfied by a link to the EDGAR System. Form 10-Q and Form 10-K have a two part question on the facing sheet asking if the XBRL interactive date files have been filed with the SEC (which can be confirmed at company’s EDGAR index page reflected by a blue link in a lozenge) and if the files have been posted to the corporate web site. Rule144Solution.com relies on the answer to this question provided by the issuing company. Occasionally, an issuing company will either use an obsolete facing sheet that does not contain this question or will use a symbol that makes the answer not entirely clear. In those cases, Rule144Solution.com will look at the issuing company’s website to determine compliance.