CFR

270.8b-33—XBRL-Related Documents.

A registrant that participates in the voluntary XBRL (eXtensible Business Reporting Language) program may submit, in electronic format as an exhibit to a filing on Form N-1A ( §§ 239.15A and 274.11A of this chapter ), Form N-CSR ( §§ 249.331 and 274.128 of this chapter ), or Form N-Q ( §§ 249.332 and 274.130 of this chapter) to which they relate, XBRL Related Documents ( § 232.11 of this chapter ). A registrant that submits XBRL Related Documents as an exhibit to a form must name each XBRL Related Document “EX 100” as specified in the EDGAR Filer Manual and submit the XBRL Related Documents in such a manner that will permit the information for each series and, for any information that does not relate to all of the classes in a filing, each class of an investment company registrant and each contract of an insurance company separate account to be separately identified. A registrant may submit such exhibit with, or in an amendment to, the Form N-CSR or Form N-Q filing to which it relates, or in an amendment to the Form N-1A filing to which it relates, in accordance with rule 401 of Regulation S-T ( § 232.401 ).

Code of Federal Regulations

[72 FR 39299, July 17, 2007]

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