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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

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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): January 31, 2003

 

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MICROSOFT CORPORATION

(Exact name of registrant as specified in charter)

 

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Washington		0-14278		91-1144442
(State or Other Jurisdiction		(Commission File Number)		(I.R.S. Employer
of Incorporation)				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)

 

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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 December 31, 2002, and the related consolidated statements of income, cash flows, and stockholders’ equity for the three and six months ended December 31, 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: February 3, 2003								/s/    JOHN G. CONNORS
								John G. Connors Senior Vice President; Chief Financial Officer

 

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INDEX TO EXHIBITS

 

 

Exhibit No.		Description
99.1		Microsoft Corporation’s consolidated balance sheets as of June 30, 2002 and December 31, 2002, and the related consolidated statements of income, cash flows, and stockholders’ equity for the three and six months ended December 31, 2001 and 2002 formatted in XBRL (Extensible Business Reporting Language)

 

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Exhibit 99.1

 

Overview of Providing XBRL Financial Statements

 

The XBRL version of the Microsoft 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 data 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 will enhance the ability to more quickly understand the contents of financial statements (and business report information in general). 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.

 

Overview of XBRL International

 

XBRL International is a consortium comprised of over 170 organizations that was originally formed by the American Institute of Certified Public Accountants (“AICPA”) in 1999. Microsoft is one of the 13 “charter” companies that originally came together to discuss creating an XML-based standard for business reporting that eventually became XBRL. Additional information and background on XBRL and XBRL International can be found at the XBRL International web site (www.xbrl.org).

 

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 dated 2002-10-15. 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.

 

Instructions

 

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.

 

In order to submit the XBRL documents as part of this Form 8-K, the following changes have been made to the Microsoft and XBRL International 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.

 

3.)

File names have been slightly modified to conform to the length requirements of the EDGAR system.

 

The following is a complete listing of all files attached to this Form 8-K:

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