Brief Overview
OEF 2026 Taxonomy | Registration Statement Filings (Form N-1A)
This reference document is intended to assist in reviewing inline XBRL (iXBRL) tagging applied to open-end fund registration statements. It pairs a step-by-step review workflow with a complete, frequency-ranked catalogue of the tags you will encounter, presented in the order they appear in a rendered iXBRL draft. A preview of the document is below. For the full guide, including a full reference table, download the full PDF.
Step-by-Step Review Workflow
Work through a filing in the order below.
- Confirm document setup. Verify the five required DEI cover tags are present and correct: Document Type, Entity Registrant Name, Entity Inv Company Type, Document Period End Date, and Prospectus Date.
- Open the iXBRL draft alongside the prospectus. Review section by section —Objectives, Fees and Expenses, Strategy, Risks, Performance — comparing each rendered value to the prospectus it was tagged from.
- Check presence against frequency. Within each section, confirm that Required and Very common tags appear wherever the corresponding disclosure exists. Treat a missing Occasional or Rare tag as expected unless the underlying disclosure is present in the prospectus.
- Verify risk section. Each risk paragraph is tagged and the risk name matches each corresponding risk.
- Confirm every numeric and data value. Cross-check tagged amounts, percentages, and dates — management fees, 12b-1 fees, net expenses, expense-example years, annual and average annual returns, yields, and inception dates — against the rendered fee and performance tables and against the prospectus.
- Scan for orphans and duplicates. Check for cut off paragraphs or extra paragraphs in tags.
Tag Reference — OEF 2026
The full reference table available in the PDF lists every tag in the OEF 2026 taxonomy relevant to a Form N-1A registration statement, grouped and ordered as they render in an iXBRL draft. Each tag carries a frequency rating that tells you how often it should appear, so you can quickly distinguish an omission from a tag that does not apply.
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