UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): November 14, 2002
MICROSOFT CORPORATION
(Exact name of registrant as specified in charter)
| Washington |
0-14278 |
91-1144442 | ||
| (State or Other Jurisdiction of
Incorporation) |
(Commission File Number) |
(I.R.S. Employer Identification
No.) |
| One Microsoft Way, Redmond, Washington |
98052-6399 | |
| (Address of Principal Executive Offices) |
(Zip Code) |
Registrant’s telephone
number, including area code: (425) 882-8080
N/A
(Former Name or Former Address, if Changed Since Last Report)
Item 9. Regulation FD Disclosure.
Attached as an exhibit to this report are Microsoft Corporation’s consolidated balance sheets as of June 30, 2002 and September 30, 2002, and the related
consolidated statements of income, cash flows, and stockholders’ equity for the three months ended September 30, 2001 and 2002 formatted in XBRL (Extensible Business Reporting Language). These documents are presented for illustration purposes
only. These are not the official publicly filed financial statements of Microsoft Corporation. No representation is made that the information presented is accurate or complete and they are not to be used for investment purposes.
| MICROSOFT CORPORATION (Registrant) | ||||||||
| Date: |
November 14, 2002 |
By: |
/s/ JOHN G.
CONNORS | |||||
| John G. Connors Senior Vice President; Chief Financial Officer |
||||||||
2
INDEX TO EXHIBITS
| Exhibit No. |
Description | |
| 99.1 |
Microsoft Corporation’s consolidated balance sheets as of June 30, 2002 and September 30, 2002, and the related consolidated statements of income, cash
flows, and stockholders’ equity for the three months ended September 30, 2001 and 2002 formatted in XBRL (Extensible Business Reporting Language) |
3
Exhibit 99.1
Overview of Providing XBRL Financial Statements
The XBRL Financial Statements are provided in this alternative
format to provide global business information users with a more structured expression of the financial statements. XBRL is an XML-based schema created and maintained by XBRL International that allows business reporting to be represented in a
“digital language”. XBRL streamlines the way companies report and publish their financial data, and how analysts and investors can review that information. With XBRL, financial data is tagged in a consistent format that allows the data to
be easily transported and analyzed (by XBRL-aware applications). As more companies provide their financial statements in XBRL, it is expected that this will enhance the ability to more quickly understand the contents of financial statements (and
business information in general).
Overview of XBRL International
XBRL International is a consortium of over 170 organizations originally formed by the American Institute of Certified Public Accountants (“AICPA”). XBRL International held its first public
meeting in the Fall of 1999 and 13 “charter” companies (one of which was Microsoft) came together to discuss creating an XML-based standard for business reporting that was to become XBRL. The goal of XBRL is to provide an XML-based
framework that global business information users will use to create, exchange, and analyze business reporting information.
Microsoft
Financial Reporting in XBRL
The key to creating XBRL versions of financial information is the use of XBRL taxonomies or
dictionaries. For this filing, Microsoft has used the public working draft of the US GAAP CI (Commercial and Industrial) taxonomy. XBRL taxonomies are collections of terms and mathematical and presentation relationships of financial reporting
concepts. In addition to the public working draft of the US GAAP CI taxonomy, Microsoft also created an extension taxonomy that extends the terms found in the US GAAP CI taxonomy. Both taxonomies are contained in this filing, and more information
can be found in the “Instructions” section below.
The present EDGAR system does not allow the receipt of XBRL/XML files unless
it is in an altered form. The XBRL specification requires use of tags that are not permitted in an EDGAR filing. Therefore, Microsoft has embedded all of the required XBRL documents as either .JPG or .GIF files to conform to the present EDGAR
system. Please see the “Instructions” for additional information.
Instructions
In order to submit the XBRL documents as part of Form 8-K, the following changes have been made to the original Microsoft XBRL XML files:
1.) |
Files that originally had a .XML file extension now use a .JPG file extension. |
2.) |
Files that originally had a .XSD file extension now use a .GIF file extension. |
The following is a complete listing of all files attached to this Form 8-K:
| g49859msftfy2003q110q.jpg |
XBRL instance document containing information from Microsoft’s FY2003 Q1 Form 10-Q in XBRL and referencing the attached XBRL taxonomies, schemas and
linkbases. | |
| g49859msftfy2003q110q-lbl.jpg |
Label linkbase for the Microsoft FY2003 Q1 Form 10-Q instance document. | |
| g49859msft20021107.gif |
Microsoft extension taxonomy created by Microsoft and based on the US GAAP CI taxonomy. | |
| g49859msft20021107-calc.jpg |
Calculation linkbase for the Microsoft extension taxonomy. | |
| g49859msft20021107-def.jpg |
Definition linkbase for the Microsoft extension taxonomy. | |
| g49859msft20021107-lbls.jpg |
Labels linkbase for the Microsoft extension taxonomy. | |
| g49859msft20021107-pres.jpg |
Presentation linkbase for the Microsoft extension taxonomy. | |
| g49859msft20021107-ref.jpg |
Reference linkbase for the Microsoft extension taxonomy. | |
| g49859usgaapci20021015.gif |
Public working draft of the US GAAP CI taxonomy created by XBRL-US. | |
| g49859usgaapci20021015-calc.jpg |
Calculation linkbase for the US GAAP CI taxonomy. | |
| g49859usgaapci20021015-def.jpg |
Definition linkbase for the US GAAP CI taxonomy. | |
| g49859usgaapci20021015-lbls.jpg |
Labels linkbase for the US GAAP CI taxonomy. | |
| g49859usgaapci20021015-pres.jpg |
Presentation linkbase for the US GAAP CI taxonomy. | |
| g49859usgaapci20021015-ref.jpg |
Reference linkbase for the US GAAP CI taxonomy. | |
| g49859usfrpt20021015.gif |
Public working draft of the Primary Terms taxonomy created by XBRL-US. | |
| g49859usfrpt20021015-calc.jpg |
Calculation linkbase for the Primary Terms taxonomy. | |
| g49859usfrpt20021015-def.jpg |
Definition linkbase for the Primary Terms taxonomy. | |
| g49859usfrpt20021015-lbls.jpg |
Labels linkbase for the Primary Terms taxonomy. | |
| g49859usfrpt20021015-pres.jpg |
Presentation linkbase for the Primary Terms taxonomy. | |
| g49859usfrpt20021015-ref.jpg |
Reference linkbase for the Primary Terms taxonomy. | |
| g49859usfrgc20021015.gif |
Public working draft of the General Concepts taxonomy created by XBRL-US. | |
| g49859usfrgc20021015-calc.jpg |
Calculation linkbase for the General Concepts taxonomy. | |
| g49859usfrgc20021015-def.jpg |
Definition linkbase for the General Concepts taxonomy. | |
| g49859usfrgc20021015-lbls.jpg |
Labels linkbase for the General Concepts taxonomy. | |
| g49859usfrgc20021015-pres.jpg |
Presentation linkbase for the General Concepts taxonomy. | |
| g49859usfrgc20021015-ref.jpg |
Reference linkbase for the General Concepts taxonomy. | |
| g49859intgcd20021015.gif |
Public working draft of the Global Common Document taxonomy created by XBRL-US and XBRL-IAS. | |
| g49859intgcd20021015-calc.jpg |
Calculation linkbase for the Global Common Document taxonomy. | |
| g49859intgcd20021015-def.jpg |
Definition linkbase for the Global Common Document taxonomy. | |
| g49859intgcd20021015-lbls.jpg |
Labels linkbase for the Global Common Document taxonomy. | |
| g49859intgcd20021015-pres.jpg |
Presentation linkbase for the Global Common Document taxonomy. | |
| g49859intgcd20021015-ref.jpg |
Reference linkbase for the Global Common Document taxonomy. | |
| g49859xbrl-instance.gif |
XBRL instance schema. | |
| g49859xbrl-linkbase.gif |
XBRL linkbase schema. | |
| g49859xl.gif |
XLink schema. | |
| g49859xlink.gif |
XLink schema. | |
| g49859xml.gif |
XML schema. | |
Questions related specifically to Microsoft’s creation and filing of XBRL financial
statements, or general questions related to XBRL, can be emailed to Rob Blake (robblake@microsoft.com).
