Answer: C

Generally speaking, the application of XBRL in fund information disclosure will help to promote the standardization, transparency and electronicization of information disclosure and improve the efficiency and quality of information compilation, transmission and use. Specifically, for fund managers who prepare information disclosure documents and custodians who review financial information, XBRL will help them sort out internal information systems and related business processes, realize process reengineering, and promote the overall improvement of business efficiency and internal control level; For fund information service intermediaries such as analysis and evaluation institutions, it is expected to obtain high-quality public information at a lower cost and in a more convenient way; For investors, it will be easier to obtain useful information to facilitate their investment decisions; For the regulatory authorities, the XBRL of public information and regulatory information can increase the depth and breadth of data analysis and improve the efficiency and level of supervision.