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•
We encourage you to verify that your word processing software package creates
accurate ASCII output by using the EDGARLink error check 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 then 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
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, 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.
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
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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: (1) For information on formatting tables wider than 80 characters, see Table 5-4.
(2) For information on using the module capability of EDGAR, see Section 5.3,
Preparing or Referencing Module and Segment Documents.
(3) 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>
.
<F99>
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).
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. 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>
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. 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.
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•
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):
◊
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);
◊
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>);
◊
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
•
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:
<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.
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Example I --Table Appearing within Textual Discussion (wide text included as part of textual
presentation):
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Example II -- Table With Tabular Data-Series Market and Trading Information
Note: The <CAPTION>, <S>, and <C> tags are repeated to indicate insertion of new captions.
5.2.2 HTML
5.2.2.1 Overview
The following instructions tell how you can prepare EDGAR-acceptable electronic submissions
documents formatted in Hyper-Text Markup Language (HTML) versions 3.2 or 4.0. For
additional help with the preparation of electronic submissions, contact Filer Support at (202)
551-8900.
HTML is a markup language you can use to create documents that are portable from one
platform to another. It is a powerful data representation method that enhances the way you can
represent public information, and the way our analysts and other end-users digest information
throughout EDGAR.
The “tagging” language of HTML 3.2 and 4.0 was adopted and maintained by the World Wide
Web Consortium (W3C). Even though HTML 4.0 is accepted worldwide, HTML 3.2 is the only
“standardized” version of HTML. In general, HTML documents are SGML documents with
generic semantics that are appropriate for representing platform-independent information from a
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wide range of applications. Please see the following W3C web page for a complete tag and
attribute specification and document type definition (DTD) for HTML 3.2:
(http://www.w3.org/TR/REC-html32
)
For EDGAR, we have expanded the options that can be used with HTML, including HTML
documents with locally referenced JPEG and GIF graphics via the <IMG SRC=> tag. HTML
documents may also contain <A HREF=> references to other local HTML and ASCII/SGML
documents within the submission. In addition, <A HREF=> tags may reference previously filed
submissions on the “(http://www.sec.gov/Archives/edgar/data/)...” repository from within
HTML documents attached to the submission.
HTML 3.2/4.0 document format is another official option you may use to create your documents.
HTML documents, like their ASCII/SGML text and unofficial PDF counterparts, are attached to
submissions and submitted as part of a submission via the Internet, or direct transmission (PPP or
Leased Line).
You can use HTML editors (e.g., MS FrontPage, etc.) and/or versions of word processors (e.g.,
MS Word 97, Word Perfect 7.0, MS Excel 97, etc.) that support a “Save as HTML” option.
Please note that these tools may not save your document in SEC-acceptable HTML 3.2/4.0
format. EDGAR accepts only documents that you have formatted using a subset of the HTML
3.2 semantics (tags) and some HTML 4.0 attributes, as recommended and standardized by the
W3C. Due to the SEC’s limited support of HTML, EDGAR enforces the following restrictions
relative to all HTML documents that are included in an EDGAR submission:
•
No Active Content (i.e., <APPLET>, <OBJECT>, <SCRIPT>, etc.)
•
No External References, except for <A HREF=> links to previously filed submissions
on the SEC’s Public Website. (i.e., <A
HREF=“http://www.sec.gov/Archives/edgar/data/***”)
Note: If your HTML document contains any active content, or
unsupported external references, your entire submission will be
suspended.
•
Local references to other files within the submission via the <A HREF=".....">
tagging construct are allowed. All links within the submission must be resolved
locally for EDGAR to accept your submission.
Exception:
Links to private documents, i.e., cover or correspondence,
are not allowed.
•
No reference to Type 1 modules or segments
•
No nested <TABLE> tags
•
JPEG and GIF graphic files, and no other formats, may be attached to submissions
and referenced from within HTML documents via the <IMG SRC=“...”> tag. All
graphic links within the submission must be resolved locally for EDGAR to accept
your submission.
•
N-SAR and 13F documents are not accepted in HTML format
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