UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): September 9, 2004
Microsoft Corporation
(Exact Name of Registrant as Specified in Its Charter)
| Washington | 0-14278 | 91-1144442 | ||
| (State or Other Jurisdiction of Incorporation) |
(Commission File Number) | (IRS Employer Identification No.) |
| One Microsoft Way, Redmond, Washington | 98052-6399 | |
| (Address of Principal Executive Offices) | (Zip Code) |
(425) 882-8080
(Registrant’s Telephone Number, Including Area Code)
N/A
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 7.01. Regulation FD Disclosure.
Attached as an exhibit to this report are Microsoft Corporation’s consolidated balance sheets as of June 30, 2003 and 2004, and the related consolidated statements of income, cash flows, and stockholders’ equity for the twelve months ended June 30, 2002, 2003 and 2004 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.
The information in this report shall not deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| MICROSOFT CORPORATION (Registrant)
| ||||||||
| Date: September 9, 2004 | By: | /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, 2003 and 2004, and the related consolidated statements of income, cash flows, and stockholders’ equity for the twelve months ended June 30, 2002, 2003 and 2004 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 200 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 2003-07-07 ( available for download from the XBRL International Web site). 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 shortened slightly to conform to the file naming conventions of the EDGAR system. |
The following is a complete listing of all files attached to this Form 8-K:
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XBRL instance document containing information from Microsoft’s FY2004 Form 10-K in XBRL and referencing the attached XBRL taxonomies, schemas and linkbases. | |
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Microsoft extension taxonomy created by Microsoft and based on the US GAAP CI taxonomy. | |
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Calculation linkbase for the Microsoft extension taxonomy. | |
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Definition linkbase for the Microsoft extension taxonomy. | |
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Labels linkbase for the Microsoft extension taxonomy. | |
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Presentation linkbase for the Microsoft extension taxonomy. | |
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Reference linkbase for the Microsoft extension taxonomy. | |
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Public working draft of the US GAAP CI taxonomy created by XBRL-US. | |
| g64139usgaapci20030707-calc.jpg
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Calculation linkbase for the US GAAP CI taxonomy. | |
| g64139usgaapci20030707-def.jpg
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Definition linkbase for the US GAAP CI taxonomy. | |
| g64139usgaapci20030707-lbls.jpg
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Labels linkbase for the US GAAP CI taxonomy. | |
| g64139usgaapci20030707-pres.jpg
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Presentation linkbase for the US GAAP CI taxonomy. | |
| g64139usgaapci20030707-ref.jpg
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Reference linkbase for the US GAAP CI taxonomy. | |
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Public working draft of the Primary Terms taxonomy created by XBRL-US. | |
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Calculation linkbase for the Primary Terms taxonomy. | |
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Definition linkbase for the Primary Terms taxonomy. | |
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Labels linkbase for the Primary Terms taxonomy. | |
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Presentation linkbase for the Primary Terms taxonomy. | |
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Reference linkbase for the Primary Terms taxonomy. | |
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Public working draft of the General Concepts taxonomy created by XBRL-US. | |
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Calculation linkbase for the General Concepts taxonomy. | |
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Definition linkbase for the General Concepts taxonomy. | |
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Labels linkbase for the General Concepts taxonomy. | |
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Presentation linkbase for the General Concepts taxonomy. | |
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Reference linkbase for the General Concepts taxonomy. | |
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Public working draft of the Global Common Document taxonomy created by XBRL-US and XBRL-IAS. | |
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Calculation linkbase for the Global Common Document taxonomy. | |
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Definition linkbase for the Global Common Document taxonomy. | |
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Labels linkbase for the Global Common Document taxonomy. | |
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Presentation linkbase for the Global Common Document taxonomy. | |
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Reference linkbase for the Global Common Document taxonomy. | |
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XBRL instance schema. | |
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XBRL linkbase schema. | |
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XLink schema. | |
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XLink schema. | |
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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 Michael Ohata (mohata@microsoft.com).
