This guide replaces previous Risk Return Taxonomy guides and is inclusive of tagging required for Risk Returns and Tailored Shareholder Reports. Specific tags for Tailored Shareholder Reports begin on page 22.
The XBRL OEF Taxonomy Element and Definition Guide will help identify which elements (tags) are available when completing your Risk Return summary or TSR XBRL filing. This list has been created from the OEF 2026 Taxonomy, which was approved by the SEC and released on March 16, 2026.
On page 7 of this PDF, you can find the FND taxonomy guide. The Fund Name Disclosure (FND) XBRL requirement is part of the SECs updated Fund Name Rule and applies to certain investment company filings that include new disclosures explaining how a funds name reflects its investment strategy. When applicable, these disclosures must be included and filed in Inline XBRL using the standalone FND taxonomy, typically alongside an existing fund taxonomy such as Open‑End Fund (OEF) or Closed‑End Fund (CEF). Compliance begins June 11, 2026, for fund groups with $1 billion or more in net assets and December 11, 2026, for all other fund groups.
