tailieunhanh - Mutual Fund Risk/Return Summary Taxonomy Preparers Guide

Armstrong and Vickers (2001) have shown that if the consumers are required to buy all the goods at one shop (a practice usually referred to as \pure bundling") the competition can be modeled in terms of utility o ers made by retailers and thus solved relatively easily. The aim of this study is distinctly di erent: we want to analyze pricing strategies of multiproduct retailers when, at least some, consumers are able to buy products at di erent shops. This phenomena seems to be widespread (. savvy shoppers who buy a TV set at one shop and a DVD player at another) and Armstrong and Vickers (2001) do not address it. | Mutual Fund Risk Return Summary Taxonomy Preparers Guide December 3 2010 1 Goal This Preparers Guide is intended to assist preparers to use the XBRL US Mutual Fund Risk Return Summary Taxonomy for submission of the Risk Return Summary section of mutual fund prospectuses as defined by the . Securities and Exchange Commission SEC rules in an interactive data format XBRL . Preparers are assumed to be familiar with mutual fund prospectuses and the Risk Return Summary RR portion of SEC Form N-1A in particular. The following guidance has been prepared by the Commission staff and is provided to make the XBRL submission process more efficient. This guidance is for ease of reference and does not change any existing rules or create any new ones. The rules are contained in the releases for the Enhanced Disclosure and New Prospectus Delivery Option for Registered Open-End Management Investment Companies http rules final 2009 and Interactive Data for Mutual Fund Risk Return Summary http rules final 2009 . The summary prospectus examples contained in this guide are fictitious and not intended to represent actual fund disclosures or required information. Table of Contents 1 2 3 General 4 Preparing the Fund Share Market Element Labels. 7 Customizing 5 Risk Return Summary Domain Table Document Ordering . 31 Mutual Fund Risk Return Summary Taxonomy Preparers Guide 2010-12-03 1 6 Supplement containing an amendment to text Minimal Method .44 Supplement containing an amendment to text Encouraged Method .45 Supplement containing a table Encouraged Method .46 Supplement containing individual numbers from a table Example .47 7 Facts that Apply to Multiple 8 One Series Appearing in Several Prospectuses in a Single 9 References and