n The SEC launched a Web-based tool called Financial Explorer to help investors analyze the financial results of public companies. The tool, which uses XBRL, allows investors to automatically generate financial ratios, graphs, and charts depicting important information from financial statements. Users can also compare information including earnings, expenses, cash flows, assets and liabilities across competing public companies. The source code for the software is available to the public for free so that users and software developers can update and enhance the software. In addition to Financial Explorer, the SEC currently offers investors two other online viewers—the Executive Compensation viewer and the Interactive Financial Report viewer. To access the tools, visit www.sec.gov/spotlight/xbrl/xbrlwebapp.shtml .