Participants in the Interactive Data Voluntary Program that have used a standard U.S. GAAP taxonomy are asked to provide their views by responding to this questionnaire as soon as their experience under the voluntary program permits, but in any event, by December 31, 2007. Responses may be submitted in three ways:

• Electronically by completing the form below and submitting it
• Electronically by e-mail to xbrlprogram@sec.gov
• By paper to Nancy M. Morris, Secretary, Securities and Exchange Commission, 100 F Street, NE, Washington, DC 20549-1090

All submissions should refer to the Interactive Data Voluntary Program Questionnaire. To help us process and review your responses more efficiently, please use only one method. If you would like assistance in responding to the questionnaire, please contact Brigitte Lippmann in the Division of Corporation Finance (lippmannb@sec.gov or 202-551-3713) or Jeffrey Naumann in the Office of the Chief Accountant (naumannj@sec.gov or 202-551-5352).

The Commission will use the information requested to learn about the voluntary program from the participant perspective. The Commission plans to use the information to help it assess the feasibility and desirability of using tagged data on a more widespread and, possibly, mandated basis in the future. In addition, the information may also be used by the Commission or its staff in connection with public analyses of the responses. Responses to all parts of the questionnaire, regardless whether in question form, are voluntary and will not be kept confidential. Accordingly, participants should feel free to skip all or any parts of the questionnaire to which they prefer not to respond and should not send confidential or sensitive information.

The Commission estimates that it will take up to four hours to respond to the questionnaire. Any member of the public may direct to the Commission any comments concerning the accuracy of this burden estimate and any suggestions for reducing this burden. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid control number. This collection of information has been reviewed by OMB in accordance with the clearance requirements of 44 U.S.C. 3507.

Interactive Data Questions for Test Group Participants

1. Background Information:
   1. Issuer Name:
      
   2. Address of principal executive offices:
      Street Address:
      
      Street Address 2:
      
      City:
      
      State / Province:
        Alabama Alaska Alberta Arizona Arkansas British Columbia California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Manitoba Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Brunswick New Hampshire New Jersey New Mexico New York Newfoundland North Carolina North Dakota Northwest Territories Nova Scotia Ohio Oklahoma Ontario Oregon Pennsylvania Prince Edward Island Puerto Rico Quebec Rhode Island Saskatchewan South Carolina South Dakota Tennessee Texas Utah Vermont Virgin Islands Virginia Washington West Virginia Wisconsin Wyoming Yukon Armed Forces Africa, Canada, Europe, Middle East Armed Forces Americas (except Canada) Armed Forces Pacific Foreign Country
      Country:
        United States Canada Afghanistan Aland Islands Albania Algeria American Samoa Andorra Angola Anguilla Antarctica Antigua and Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia and Herzegovina Botswana Bouvet Island Brazil British Indian Ocean Territory Brunei Darussalam Bulgaria Burkina Faso Burundi Cambodia Cameroon Cape Verde Cayman Islands Central African Republic Chad Chile China Christmas Island Cocos (Keeling) Islands Colombia Comoros Congo Congo, The Democratic Republic of The Cook Islands Costa Rica Cote d'Ivoire Croatia Cuba Cyprus Czech Republic Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia European Union Falkland Islands (Malvinas) Faroe Islands Fesco Fiji Finland France French Guiana French Polynesia French Southern Territories Gabon Gambia Georgia Germany Ghana Gibraltar Greece Greenland Grenada Guadeloupe Guam Guatemala Guernsey Guinea Guinea-bissau Guyana Haiti Heard Island and Mcdonald Islands Holy See (Vatican City State) Honduras Hong Kong Hungary Iceland India Indonesia Iosco Iran, Islamic Republic of Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jersey Jordan Kazakhstan Kenya Kiribati Korea, Democratic People's Republic of Korea, Republic of Kuwait Kyrgyzstan Lao People's Democratic Republic Latvia Lebanon Lesotho Liberia Libyan Arab Jamahiriya Liechtenstein Lithuania Luxembourg Macao Macedonia, The Former Yugoslav Republic of Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mayotte Mexico Micronesia, Federated States of Moldova, Republic of Monaco Mongolia Montserrat Morocco Mozambique Myanmar Namibia Nauru Nepal Netherlands Netherlands Antilles New Caledonia New Zealand Nicaragua Niger Nigeria Niue Norfolk Island Northern Mariana Islands Norway Oman Pakistan Palau Palestinian Territory, Occupied Panama Papua New Guinea Paraguay Peru Philippines Pitcairn Poland Portugal Puerto Rico Qatar Reunion Romania Russian Federation Rwanda Saint Helena Saint Kitts and Nevis Saint Lucia Saint Pierre and Miquelon Saint Vincent and The Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Serbia and Montenegro Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands Somalia South Africa South Georgia and The South Sandwich Islands Spain Sri Lanka Sudan Suriname Svalbard and Jan Mayen Swaziland Sweden Switzerland Syrian Arab Republic Taiwan, Province of China Tajikistan Tanzania, United Republic of Thailand Timor-leste Togo Tokelau Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Tuvalu Uganda Ukraine United Arab Emirates United Kingdom United States Minor Outlying Islands Uruguay Uzbekistan Vanuatu Venezuela Viet Nam Virgin Islands, British Virgin Islands, U.S. Wallis and Futuna Western Sahara Yemen Zambia Zimbabwe
      Zip or Postal Code:
      
   3. CIK Code:
      
   4. Point of contact:
      1. Corporate Office:
         
      2. Phone Number:
         
      3. E-mail address:
         
   5. Most recently completed Fiscal Year End FYE date:
      
   6. Type of filer at most recent FYE:
      Large Accelerated    Accelerated    Non-Accelerated    Registered Investment Company    No Answer   
   7. Foreign private issuer?
      Yes    No    No Answer   
   8. Approximate number of shareholders at most recent FYE:
      
   9. Market cap at most recent FYE:
      
   10. Securities traded on (check all that apply):NYSE    AMEX    NASDAQ    Regional    Other   
       If other, please specify:
       
   11. Total assets (or net assets if filer is an investment company) at most recent FYE:
       
   12. Total sales or revenues for most recent FY:
       
   13. Total net income for most recent FY:
       
   14. Name of your independent public accounting firm which audited your financial statements for most recent FYE:
       
       Identify any changes in accounting firms since that date.
       
   15. Approximate number of employees whose primary responsibility is to help prepare financial information for internal or external use:
       

2. Interactive Data Creation and Submission Information:
   1. Do you submit XBRL data on EDGAR directly or do you use a filing agent?
      Directly    Filing Agent    No Answer   
   2. Did you or your filing agent create the XBRL files?
      We Created    Filing Agent Created    No Answer   
   3. Which standard U.S. GAAP taxonomy did you use primarily to prepare the XBRL data?
      Commercial & Industrial    Banking & Savings Institutions    Insurance    Investment Management    No Answer   
      If you used more than one, indicate the other taxonomies used?Commercial & Industrial    Banking & Savings Institutions    Insurance    Investment Management   
   4. Did you use extensions to the standard U.S. GAAP taxonomy to create your financial statements in the XBRL format?
      Yes    No    No Answer   
      1. If so, how extensive was the use of extensions (1 - Very Minimal, 5 - Very Extensive)?
         1    2    3    4    5    No Answer   
      2. Did you use one of the standard plug-ins (extension taxonomies), such as for MD&A or the auditor's report?
         Yes    No    No Answer   
         If so, which one(s) did you use?
         
         Did you create additional extensions?
         Yes    No    No Answer   
      3. In what areas did you create extensions? For example, footnotes, MD&A, the auditor's report, detail to (or different) standard financial statement line items, etc.?
         
      4. If you used extension files, what type(s) did you use?Schema    Label    Presentation    Calculation    Definition    Reference   
      5. If you did not tag your financial footnotes in their entirety, would you have done so if a comprehensive taxonomy was available?"
         Yes    No    No Answer   
         If not, please explain why:
         
         Do you plan to tag footnotes in future submissions?
         Yes    No    No Answer   
   5. Do you currently map your accounting database with XBRL?
      Yes    No    No Answer   
      1. If so, how?
         Manually    Via Software    No Answer   
      2. Does your accounting package support XML/XBRL schemas?
         Yes    No    No Answer   
   6. What software did you use to create your financial statements in XBRL format?
      
      1. To create the instance documents and linkbases?
         
      2. To validate XBRL?
         
   7. What validation procedures did you perform to ensure that the financial data was properly tagged and/or transmitted?
      
   8. Did your independent public accounting firm perform attestation procedures as to the XBRL data?
      Yes    No    No Answer   
      If so, did that firm render an attestation report?
      Yes    No    No Answer   
   9. Do you believe adequate safeguards are currently in place at the company to ensure that the XBRL data is prepared and submitted to the Commission correctly?
      Yes    No    No Answer   

3. Potential Benefits or Issues:
   1. Evaluate your ability to use the XBRL technology
      1. Overall, was it difficult or easy to create and transmit XBRL data (1 - Very Easy, 5 - Most Difficult)?
         1    2    3    4    5    No Answer   
         After the initial submission how difficult or easy was it to create and transmit subsequent filings (1 - Very Easy, 5 - Most Difficult)?
         1    2    3    4    5    No Answer   
      2. Were you able to use XBRL data for internal analysis?
         Yes    No    No Answer   
         If so, did you or third parties develop the analysis software?
         We Developed    Third Party Developed    No Answer   
         If third parties developed the software, what software did you use?
         
         What types of analysis were you able to perform?
         
      3. Were you able to convert the XBRL information into a human readable financial statement presentation?
         Yes    No    No Answer   
         If so, did you or third parties develop the software?
         We Developed    Third Party Developed    No Answer   
         If third parties developed the software, what software did you use?
         
      4. Was sufficient software available?
         Yes    No    No Answer   
         How easy was it to use (1 - Very Easy, 5 - Most Difficult)?
         1    2    3    4    5    No Answer   
      5. Did you encounter significant problems?
         Yes    No    No Answer   
         Describe the problems:
         
   2. What other benefits or issues, if any, have you seen from using XBRL or do you foresee if XBRL were an official filing format?
      
      1. Were you or would you be able to free resources from manual reporting to do work that adds value to your business?
         Yes    No    No Answer   
      2. Were you or would you be able to lower the cost of producing information through automation?
         Yes    No    No Answer   
      3. Did or could help improve your internal or financial reporting processes?
         Yes    No    No Answer   
         If Yes, describe how.
         
         Did or could using XBRL help you streamline reporting or help solve or uncover issues?
         Yes    No    No Answer   
         If Yes, describe how.
         
      4. Did or could tagging data assist your independent public accountants in their financial statement reviews or audits?
         Yes    No    No Answer   
         If Yes, describe how.
         
      5. Do you see future benefits from using XBRL technology for internal managerial or internal financial reporting purposes?
         Yes    No    No Answer   
         If so, describe them.
         
      6. Do you foresee uses for reporting with other federal or state regulators?
         Yes    No    No Answer   
   3. Do you believe that your investors or analysts would find XBRL data useful?
      Yes    No    No Answer   
      If so, please list which ones.
      
   4. What changes, if any, would you like to see to the technology or software in order to make XBRL easier to use?
      
   5. What analysis tools, if any, should be included on the Commission's website?
      
   6. Do you plan to continue to submit XBRL data on EDGAR?
      Yes    No    No Answer   
      Why or why not?
      
   7. Why did you decide to join the test group?
      

4. Costs:
   1. Quantify the approximate cost for each of the following types of software that you used relating to XBRL
      1. Software to create instance documents and other linkbases.
         
      2. Validation software.
         
      3. ERP or accounting database system change software.
         
      4. Software to perform financial analysis of the XBRL data.
         
      5. Software to convert the XBRL data into a human readable format.
         
   2. For each of your submissions of XBRL data -
      1. Identify the date of submission, the type of data submitted (e.g., financial statements) and the type and period of the form (e.g., Form 10-K, FYE 12/31/05) in which the data officially was filed.
         
      2. Quantify the approximate number of hours you spent internally (including training) in order to prepare, review and submit the XBRL data.
         
      3. Did you use a filing agent or software or other type of consultant?
         Yes    No    No Answer   
         If so, what was the type of consultant used?
         
         What was the nature of the consultant's services?
         
         What was the approximate cost?
         
      4. Did you use an independent public accountant?
         Yes    No    No Answer   
         If so, what was the nature of the accountant's service(s) and the approximate cost?
         
      5. Did you incur any other types of internal (such as labor or software) or external (such as attorney) costs or fees?
         Yes    No    No Answer   
         If so, identify and approximate them.
         
      6. Quantify the total approximate cost to submit XBRL data.
         
      7. Compare the total approximate cost and effort between submitting XBRL data and submitting data in the current official filing formats.
         
   3. Identify and, to the extent feasible, quantify any other costs you believe would or might be incurred in connection with the use of XBRL data in submissions to the Commission including costs to others, such as investors and analysts, and compare these costs to those incurred with similar use of data in current official filing formats.
      

5. Future XBRL Development and Use:
   1. Standard Taxonomies and Extensions:
      1. What procedures should be designed and implemented to ensure that taxonomies are accurate and complete and remain so?
         
      2. Do extensions benefit or hinder the ability to use XBRL?
         Benefit    Hinder    No Answer   
         Please explain your answer:
         
   2. Attestation/Validation:
      1. Should companies have internal controls to ensure that the correct taxonomy is being used and that items are being properly tagged?
         Yes    No    No Answer   
         If Yes, which controls would be beneficial?
         
      2. Should the independent public accountants have a role?
         Yes    No    No Answer   
         If Yes, please describe their role.
         
      3. Should independent public accountants and/or filers provide certifications as to the accuracy of the tagged data?
         Yes    No    No Answer   
      4. What validation tests should the Commission perform on tagged data?
         
   3. Is there anything that would provide you with additional incentive to use XBRL?
      
   4. Replacing HTML with XBRL Format for Official EDGAR Filings:
      1. If XBRL were available as an alternative official filing format on the EDGAR system, would you choose to report in this format?
         Yes    No    No Answer   
         Please explain your answer.
         
      2. If XBRL were available as an alternative official filing format, would you be more likely to choose this format if only the face of the financial statements (i.e., excluding the related footnotes) were required in XBRL format and the footnotes and other report sections would continue to be filed in the current HTML format?
         Yes    No    No Answer   
   5. What advice would you give to another company considering participation in the XBRL process?
      
   6. Based on your experience to date, do you think it would be advisable for the Commission to continue to explore the feasibility and desirability of the use of interactive data on a more widespread and, possibly, mandated basis?
      Yes    No    No Answer   
      What effects on the quality and usefulness of disclosure for investors, analysts and other users would you expect to result from increased reliance on interactive data in the EDGAR system?
      

6. Please elaborate on any of your responses above and include any other comments or suggestions you may have with respect to XBRL.
   
   May we contact you to follow up on your responses to this questionnaire?
   Yes    No    No Answer   

http://www.sec.gov/cgi-bin/XBRL_Questionnaire