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You should remember the following about ASCII conversions:
•
Advanced word processing features such as footnoting often do not properly convert to
ASCII. There are some exceptions when special procedures are used; consult your word
processing manual. You may have to manually construct footnotes and other document
elements the way you would if you were using a typewriter.
•
You should turn Auto-hyphenation off when preparing EDGAR documents.
•
We encourage you to verify that your word processing software package creates accurate
ASCII output by using the EDGARLink Online “Doc Validation” option, or by
submitting a test filing.
•
You may have problems if you convert tabular or columnar material to ASCII. If you use
tabs with proportional type fonts, the columns may not be in the same position when you
convert to ASCII. Even when you use non-proportional fonts in the word processing, the
number of spaces inserted in ASCII to replace tabs may not be consistent with the
original text. We encourage you to check the ASCII version of your tabular material
before transmitting to us and put in manual spaces (using your space key) as placeholders
instead of tabs or columns.
•
EDGAR views smart quotes, en dash, and em dash characters as invalid ASCII
characters. Certain word processing software will convert apostrophes (‘) and quotation
marks (“) to smart quote and will replace hyphens (-) with en and em dashes. Consult
your word processing software manual for instructions on how to turn these features off
before typing your documents.
•
Your text cannot have more than 80 characters on a line. To help your text stay within the
designated area, type your information using the Courier or Courier New, font size 12.
Make the margins at least 1 inch on the right and left.
•
Formatting tables can be very difficult. Since they must not exceed 132 characters on a
line, it helps if you change the paper orientation to landscape and make the margins very
small (.25).
5.2.1.3 Using Tags in Attached Documents
Some tags are used within documents. ASCII/SGML tags identify data that follow formatting
instructions, or signal EDGAR regarding a particular aspect of the filing. For EDGARLink
Online filings, you continue to include document specific tags, such as the <TABLE> tags, as
well as tags referencing Type 1 modules and segments.
5.2.1.3.1 Tag Construction
In EDGARLink Online document attachments, you have to construct all tags within a
submission document manually. Construct tags within your submission documents by typing key
words inside of right and left angle brackets (“less than” and “greater than” symbols). You may
type tags using either upper- or lower-case letters within the angle brackets (i.e., <module> or
<MODULE>).
Caution: You cannot use blank spaces within the left and right angle brackets in tags.
Hyphens must separate multiple words within a tag.
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5.2.1.3.2 How Tags are Used
Many ASCII/SGML document tags are followed immediately by information (a value) typed
outside of the left and right angle brackets (e.g., <SEGMENT> segment name). Other tags stand
alone (e.g., <P>). Some tags indicate start and stop conditions within a document (e.g., the
beginning of a table <TABLE>, and the ending of a table </TABLE>). When certain tags must
appear together as a group, they are referred to as “nested” tags. Table 5-3: Internal Text Tags
(For Other Than Wide Tables) and Table 5-4: Wide Table Tags (Over 80 Characters Wide) show
these nested tags that are marked by their lead tag first. The lead tags are numbered with a single
number (e.g., 1, 5, 10, 25, etc.) and their nested tags are numbered the same as their lead tag, plus
a numerical designation (e.g., 5.1, 5.2, etc.).
5.2.1.3.3 Tags Used Within a Document
We identify tags you should use within the body of documents in the following two lists. For
your convenience, each tag is numbered consecutively.
There are two types of tags included in this section:
•
Internal text tags (for other than wide tables), Table 5-3: Internal Text Tags (For Other
Than Wide Tables)
Note: Most of these tags can be used within HTML documents; exceptions are noted.
•
Wide table tags (over 80 characters wide), Table 5-4: Wide Table Tags (Over 80
Characters Wide)
Note: These tags cannot be used within HTML documents.
Notes:
(3) For information on formatting tables wider than 80 characters, see Table 5-4.
(4) For information on using the module capability of EDGAR, see Section 5.3, “Preparing
or Referencing Module and Segment Documents.”
(5) For information on using the segment capability of EDGAR, see Section 5.3.2.1, “How
EDGAR Handles Segments.”
Table 5-3: Internal Text Tags (For Other Than Wide Tables)
Tag #
Tag
Example Of
Value to Be
Inserted
Definition (Limits of Field)
1
<MODULE>
No value
required.
Marks the beginning of information identifying a Type 1
module, previously submitted, that you wish to be part of
your current submission.
1.1
<NAME>
FINANCES_98 Name of the module to be included. Must follow the
<MODULE> tag (Field up to 15 characters).
1.2
<CIK>
1234567890
CIK of the filer who previously submitted the module. Must
be nested with the tag <MODULE> (Field up to 10
characters).
1.3
<CCC>
x21234@1
CCC of the filer who previously submitted the module. Must
be nested with the tag <MODULE> (Field 8 characters).
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Tag #
Tag
Example Of
Value to Be
Inserted
Definition (Limits of Field)
1.4
</MODULE>
No value
required.
A required tag marking the end of module identification
information.
Note: When the applicable CIK and CCC are those of the
primary registrant, then the module may be inserted using
only the begin module tag, the name value, and the end
module tag (e.g., <MODULE> FINANCES_94
</MODULE>).
2
<F1>
No value
required.
Creates a searchable marker for notes about text. May be
used in pairs (e.g., <F1> in the text and a corresponding
<F1> at the applicable foot or end note; any number from 1
through 99 is acceptable).
2
<F99>
no info blank
cell
Note: This tag cannot be used within an HTML document.
3
<R>
No value
required.
Indicates the beginning of redlined (revised) information.
4
</R>
No value
required.
Indicates end of redlined information. <R> and </R> are
used to “surround” revised information. To indicate deleted
information, use <R> </R> together.
Note: When you are required to redline information, you
should insert the tag <R> before and </R> following a
paragraph which contains changes.
If other tags are enclosed within the <R> and </R> tags, the
formatting specified by the inner tags will supersede the
<R> and </R> tags and the redlining will be negated. HTML
documents may be marked to show changed materials
within paragraphs. You need not redline changes to
financial statements and notes.
5
<PAGE>
No value
required.
Indicates where a new page should begin in a document, if
you wish to force a specific page break.
6
<SEGMENTS> OPINION1
ACCOUNT-TX
Used in a master segment to reference subordinate Type 1
segments. You may use it within the text of a document to
place additional text submitted as a segment, or between
documents to place a subordinate segment submitted as a
complete document (Field for each segment name up to 15
characters - names must be separated with white space or
tagged separately; no white space used within the name).
7
</SEGMENTS> No info blank
cell
Marks the end of a segment reference.
Note: Type 2 modules and segments do not require internal document tags. These documents
are referenced on the Module/Segment page of the submission templates and
EDGARLink Online submissions. EDGAR then includes the documents with your
submission while it is being processed.
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Table 5-4: Wide Table Tags (Over 80 Characters Wide)
Note: The following information is not applicable to HTML documents.
Tag #
Tag
Example of
Value to be
Inserted
Definition (Limits of Field)
1
<TABLE>
No value
required.
Marks the beginning of information wider than 80
characters per line but not wider than 132 characters per
line. Two <S> or two <C> tags, or one of each, are required
with each use of the <TABLE> tag or EDGAR will suspend
the submission.
1.1
<CAPTION>
No value
required.
Marks the start of text that will serve as headings for
columns.
1.2
<S>
No value
required.
Marks the start of a stub (the left angle bracket is aligned
with start of the stub).
1.3
<C>
No value
required.
Marks the start of a column of data (the left angle bracket is
aligned with the farthest left character of the column of
data). Multiple columns require multiple tags.
1.4
<FN>
No value
required.
Denotes (and separates) the numerical data in a table from
its footnotes.
1.5
</TABLE>
No value
required.
Marks the end of a table, and return to lines no wider than
80 characters.
Caution: If lines of text exceed 80 characters in width in ASCII documents, you must use the
<TABLE>, <S>, <C>, and </TABLE> tags. We encourage you to also use the tags
in tables less than 80 characters wide. The <S> and <C> tags must appear on a
separate line between the column headings and the data. If you use the <FN> tag, it
must appear on a separate line between the last line of data and the footnote or table
description.
For more information on using tags for tables; see Section 5.2.1.4.1, “Table Tags.”
5.2.1.4 Guidelines for Presentation of Tables
Our specifications for formatting electronic filings require that lines of text in ASCII/SGML
documents not exceed 80 characters. The only exception to this limitation is information
submitted in a table or column format, which must comply with the following guidelines:
•
You must include information wider than 80 characters between the tags <TABLE>
(begin table tag) and </TABLE> (end table tag).
•
You can use no more than 132 characters per line (row).
•
You may introduce column headers by a line having the optional tag <CAPTION>
appearing on the otherwise blank line (row) preceding column headings. See the
examples in the next section.
•
The row preceding columnar information must consist of tags designating where columns
of information will begin (where tabs are set in word processing programs or where
columns begin in a spreadsheet program):
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o Use the <S> tag to designate the leading (left) edge of the “stub” (sometimes referred
to as the legend or key), or columns of non-numeric information (see examples in the
next section);
o Use the <C> tag to designate the leading (left) edge of each column of information (at
least one column to the left of the < (left angle bracket) of the tag <C> must be blank
in all rows of the table up to the next presentation tag, e.g., <CAPTION>, <FN>, or
</TABLE>);
o You must use at least two <S> or <C> tags, or one of each, with each use of the
<TABLE> tag or EDGAR will suspend the submission
o The row preceding any explanatory or footnote material should include the tag <FN>
(see Example I in the next section).
Refer to the following examples for guidance on using table tags in a variety of table styles.
5.2.1.4.1 Table Tags
The following list contains the tags that apply for inserting a table in your EDGAR filing,
module, or segment document:
List of tags used in the following example:
Tag
Description
<TABLE>
Tag is placed before the wide text of the table.
<CAPTION>
Tag is placed following the wide text and preceding first line of columnar captions.
<S>
Tag is placed at leading edge (left margin) of stub information.
<C>
Tag placed at leading edge (left margin) of each column. The column at the
immediate left of the < must be free of any characters between the < and the
preceding column on all rows.
<FN>
Tag preceding the footnote tag <F#>.
<F1>, <F2>, etc.
Tag preceding the footnote information.
</FN>
Tag following the last line of footnote information.
</TABLE>
Tag following the last line of wide information, including footnotes where they apply.
If you downloaded this manual from the SEC’s Public Website, print the following examples at
132 characters per line, or print using condensed type. These examples, and the tags within them,
do not apply to HTML documents. See Section 5.2.2, “HTML,” for examples and information
regarding HTML documents and tags. The <CAPTION>, <S>, and <C> tags are repeated to
indicate insertion of new captions.
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Example I – Table Appearing within Textual Discussion (wide text included as part of
textual presentation):
Figure 5-1: Table Appearing within Textual Discussion
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