Choice "D" is correct. Extensible business reporting language (XBRL) is specifically designed to exchange financial information electronically. It is a markup language that tags the items with metadata (data about the data). The SEC's Interactive Data Rule requires public companies to present financial statements and related exhibits with XBRL tags.
Choice "c" is incorrect. HTML is a markup language that tells a web browser how to display content. It does not define the data on the page, only how it is displayed. HTML tags are a limited defined set of tags used to format web pages.
Choice "a" is incorrect. HTTP is the general communications protocol used to transfer web pages on the World Wide Web. It was not specifically designed for financial data.
Choice "b" is incorrect. TCP/IP is the transmission protocol of the internet. TCP/IP was not specifically designed for financial data.