APPENDIX O
XBRL Guidance

What Is XBRL?1

XBRL is a language for the electronic communication of business and financial data that is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information. It offers cost savings, greater efficiency, and improved accuracy and reliability to all those involved in supplying or using financial data.
XBRL stands for eXtensible Business Reporting Language. It is one of a family of XML2 languages that is becoming a standard means of communicating information between businesses and on the Internet.
XBRL is being developed by an international nonprofit consortium of approximately 450 major companies, organizations and government ...

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