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•
HTML documents are identified by the *.htm filename extension, which will follow
any pre-<HTML> comment tags (i.e., <!DOCTYPE >). The <HTML> tag is
considered an optional tag within *.htm documents.
•
In order to properly link documents within a submission, all linked documents must
be named exactly as they are linked.
Note: You must provide a filename in the following format:
[Maximum 32 characters (including suffix); use “a-z” characters (lower
case, only), 0-9 (but NOT for the first character), no spaces or special
characters, at most one ‘.’, ‘-’, or ‘_’ char, and the extension must be *.htm,
*.txt, *.pdf, *.fil, *.gif, *.jpg]
Warning:
Except for CORRESP submissions, graphic files associated
with non-public HTML documents (i.e., cover) will be
immediately disseminated even though the non-public
document will not.
•
You may also use the EDGARLink Error Check, but if an error is found you must use
your HTML authoring tool to edit your documents.
•
Always review your submission documents separately through a browser before you
transmit it to EDGAR.
Note: Ownership forms do not use EDGARLink, but this tool may be
used to verify the format of any attached documents.
EDGAR will NOT accept any TEST or LIVE submissions that have attached HTML documents
with unacceptable content, as described above. Each HTML document within an EDGAR
submission must be "resolvable", that is all links (if any) must be to other HTML, Graphics,
ASCII, or SGML within the same submission (with the single exception being <A HREF=>
references to the “(http://www.sec.gov/Archives/edgar/data/)..” website).
Graphics will be attached as documents (like PDF documents). All documents with acceptable
content will be disseminated with a <FILENAME> tag and value (up to 32 characters) in order
to identify the document properly for internal references (if any).
We recommend that you assemble your HTML and other documents in a single directory and
test view them in a browser before you attach them to your submission. All HTML documents
should be compatible with a Microsoft Internet Explorer (MSIE) 3.0+ or Netscape 3.0+ browser.
As part of our receipt and acceptance process, we will be extracting all of your attached
documents and graphics to a single directory and check all references for inconsistencies and
errors. We estimate that submissions with HTML document and graphic content will increase the
average submission size by about 70-150 percent, depending on your use of HTML 3.2/4.0
formatting techniques.
5.2.2.2 Acceptable HTML Document Tags
Due to the EDGAR restrictions described previously, EDGAR will accept only a subset of the
HTML 3.2/4.0 tagging standard. The following table lists the set of acceptable HTML document
header tags available to you.
Note: All HTML attributes are supported for each HTML tag listed, unless otherwise specified.
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Document Tags
Definition
<HTML>
Identifies text as an HTML document
<!--> or <! DOCTYPE>
Comment -- does not appear in the browser, only in the HTML source code
<!DOCTYPE> tag is used to identify which HTML standard is used by the
HTML text.
Note: These tags may appear in-between the <TEXT> and <HTML> tags.
<BODY>
Signifies the body of the HTML document
Note: The BACKGROUND attribute is not supported for this tag.
<HEAD>
Signifies header information for an HTML document
<ISINDEX>
Signifies that the document is an index for a search engine
<META>
Extended information to be included in the document header
Note: The HTTP-EQUIV attribute is not supported for this tag.
<TITLE>
Title of document displayed at the top of the browser
5.2.2.3 Acceptable HTML Tags Within a Document Body
Due to the EDGAR restrictions described previously, EDGAR will accept only a subset of the
HTML 3.2/4.0 tagging standard. The following table lists the set of acceptable HTML document
“body” tags (tags that change the appearance of the text when displayed by a browser) that are
available to you.
Note: All HTML attributes are supported for each HTML tag listed, unless otherwise specified.
Document Body Tags
Definition
&#...
Escape Sequences – Used to display characters normally reserved (such as “<”)
as plain text in the HTML document
<A>
Anchor/Hyperlink
Note: For the attribute HREF, the following references are supported:
•
References to other PUBLIC HTML, ASCII/SGML or PDF
documents within the submission (i.e., <A HREF="ex-99.htm">)
•
References to submissions stored at http://www.sec.gov/....
locations (i.e., <A
HREF="http://www.sec.gov/Archives/edgar/data/...">)
•
Bookmark (internal) references will be supported
•
(i.e., <A NAME=“linkanchor”> and <A HREF=#linkanchor>)
All other uses of the HREF attribute are not supported and illegal, including
non-local references, the use of the “TARGET” attribute, and the “mailto:” and
“ftp:” designations.
<ADDRESS>
Address -- usually italicized
<B>
Bold
<BIG>
Big Text -- increases font size
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Document Body Tags
Definition
<BLOCKQUOTE>
Block Quote -- usually indented
<BR>
Line Break
<CAPTION>
Caption -- can only be used with tables
<CENTER>
Centers elements between tags
<CITE>
Citation
<CODE>
Code
<DD>
Definition
<DFN>
Definition -- same as using <I>
<DIR>
Directory List
<DIV>
Division -- helps separate a document into parts
<DL>
Definition List -- used with <DT> and <DD>
<DT>
Definition Term
<EM>
Emphasized -- similar to using Bold
<FONT>
Allows alteration of font contained within tags
<H1>
Heading 1 -- largest heading size
<H2>
Heading 2
<H3>
Heading 3
<H4>
Heading 4
<H5>
Heading 5
<H6>
Heading 6 -- smallest heading size
<HR>
Horizontal Rule -- displays a thin line across the page for separation of text
<I>
Italics
<IMG SRC=>
Image reference
Note: Only local JPEG and GIF graphic files may be referenced (i.e., <IMG
SRC="graph10q.gif"> or<IMG SRC="graph10q.jpg">)
The attributes DYNSRC, LOOP, LOOPDELAY, START, and CONTROLS are
not supported for this tag.
<KBD>
Keyboard -- pre-formatted text
<LI>
List Item -- used by <DIR>, <MENU>, <OL>, and <UL>
<LISTING>
Listing -- same as using <PRE>
<MENU>
Menu List
<OL>
Ordered List -- includes numbers
<P>
Paragraph
<PLAINTEXT>
Plain Text
<PRE>
Pre-formatted Text
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Document Body Tags
Definition
<SAMP>
Sample -- uses a fixed-width font and is same as using <PRE>
<SMALL>
Small Text -- decreases font size
<STRIKE>
Strikethrough
<STRONG>
Strong -- similar to using Bold
<SUB>
Subscript
<SUP>
Superscript
<TABLE>
Table
Note: EDGAR will not accept or disseminate HTML documents with nested
<TABLE> tags.
<TD>
Table Data or Cell
<TH>
Table Header -- displayed in bold
<TR>
Table Row Note: The WIDTH attribute supports percentage (%) values as well
as pixel values.
<TT>
Teletype -- uses a fixed-width font and is same as using <PRE>
<U>
Underlined
<UL>
Un-ordered List -- bullets only
<VAR>
Variable -- uses a fixed-width font and is same as using <PRE>
<XMP>
Example -- same as using <PRE>
Please see APPENDIX A, MESSAGES REPORTED BY EDGAR, for a listing of various errors
and warnings associated with the processing of HTML documents within EDGAR.
Note: The < CAPTION> and <TABLE> tags are currently used within ASCII/SGML EDGAR
documents and also used in HTML documents but they are “visually” interpreted
differently.
5.2.2.4 HTML Tags that are NOT Supported by EDGAR
EDGAR will suspend and not disseminate submissions with the following HTML tags:
<ACRONYM>
<APPLET>
<AREA>
<BASE>
<BASEFONT>
<BDO>
<BUTTON>
<COL>
<COLGROUP>
<DEL>
<FIELDSET>
<FORM>
<FRAME>
<FRAMESET>
<IFRAME>
<INPUT>
<INS>
<LABEL>
<LEGEND>
<MAP>
<META HTTP_EQUIV…>
<NOFRAMES>
<NOSCRIPT>
<OBJECT>
<OPTION>
<PARAM>
<Q>
<S>
<SCRIPT>
<SELECT>
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<SPAN>
<STYLE>
<TBODY>
<TEXTAREA>
<TFOOT>
<THEAD>
*All other tags not represented in Section 5.2.2.3, Acceptable HTML Tags Within a Document
Body.
5.2.2.5 Acceptable Attributes for EDGAR HTML Tags
Due to the EDGAR restrictions described previously, only a subset of the HTML 3.2/4.0 tag
attributes are accepted by EDGAR. The following table lists the set of acceptable HTML tag
attributes that you can use.
Note: Many of the following attributes are supported passively only since their primary
function may be to support actions that are restricted by EDGAR. Refer to any HTML
3.2 reference book for actual values available for these attributes.
Attribute
Description
Parent Tag(s)
align
Align text
<H1>-<H6>, <HR>, <P>,
<CAPTION>, <DIV>, <TABLE>,
<TD>, <TH>, <TR>
alink
Highlight color when hypertext links are
used
<BODY>
bgcolor
Background color of the document body
<BODY>, <TABLE>
border
Thickness of the table border
<TABLE>
cellpadding
Sets the spacing between the border and
the content of the table cells
<TABLE>
cellspacing
Sets the spacing between the cells in a
table
<TABLE>
class
Space-separated list of classes
MANY
clear
Moves down past floating images on either
margin
<BR>
color
Sets the color of the text
<FONT>
colspan
Causes the cell to span a number of
columns
<TD>, <TH>
compact
Render lists in a more compact style
<DIR>, <DL>, <MENU>, <OL>,
<UL>
content
Associated information
<META>
dir
Direction of text
MANY
1
height
The height of a cell in pixels or percentage
of screen height
<TD>, <TH>
href
Link to another document
<A>
1
Many HTML tags use this attribute.
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Attribute
Description
Parent Tag(s)
id
Document-wide unique id
MANY
lang
Language specification
MANY
link
Color used to stroke the text for unvisited
hypertext links.
<BODY>
name
Meta-information name or link name
<META> or <A>
noshade
Display as a solid rule
<HR>
nowrap
Prevents word-wrapping within a cell
<TD>, <TH>
prompt
Specifies a prompt string for an input field
<ISINDEX>
rel
Forward link types
<LINK>, <A>
rev
Reverse link types
<LINK>, <A>
rowspan
Causes the cell to span a number of rows
<TD>, <TH>
size
Amount of space assigned for an input field <HR>, <FONT>
src
Graphic reference
<IMG>
start
Starting sequence number
<OL>
style
Associated Style info
MANY
text
Color used to stroke the document’s text
<BODY>
title
Advisory title string
<LINK>
type
Style of bullet
<LI>, <OL>, <UL>
valign
Sets the vertical alignment of the content
within a cell
<TD>, <TH>, <TR>
vlink
Color used to stroke the text for visited
hypertext links.
<BODY>
width
Width of a column in pixels or percentage of
screen width
<HR>, <TABLE>, <TD>, <TH>
5.2.2.6 Extended Character Sets within HTML Documents
Within HTML documents, extended-ASCII characters (i.e., the British Pound Sterling symbol, £,
and the Japanese Yen symbol, ¥) can be represented by their ISO-8859-1 (Latin 1) decimal
character reference specification. The Pound Sterling symbol (£) can be represented by the
following character string: £. The Yen symbol (¥) can be represented by the following
character string: ¥. Many W3C-certified websites contain complete ISO-8859-1 extended
character reference listings, like the sample from http://www.htmlhelp.com/reference/charset
below. Please note that EDGAR will suspend a submission that contains an extended ASCII
character. EDGAR will support extended character references only.
A partial listing of Relevant ISO-8859-1 Extended Character References for SEC HTML
documents includes:
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Description
Hex
Character Reference
(Dec)
Entity Name
Symbol
small italic f, function
of, f florin
83
ƒ
ƒ
ƒ
low horizontal ellipsis 85
…
… &ldots; …
dagger mark
86
†
†
†
double dagger mark 87
‡
‡
‡
letter modifying
circumflex
88
ˆ
¹
per thousand (mille)
sign
89
‰
‰
‰
capital S caron or
hacek
8A
Š
Š
Š
left single angle
quotemark (guillemet)
8B
‹
‹
‹
capital OE ligature
8C
Œ
Œ
Œ
round filled bullet
95
•
•
●
trademark sign
99
™
™
™
small s caron or
hacek
9A
š
š
š
right single angle
quotemark (guillemet)
9B
›
›
›
small oe ligature
9C
œ
œ
œ
capital Y dieresis or
umlaut
9F
Ÿ
Ÿ
Ÿ
non-breaking space A0
 
inverted exclamation
mark
A1
¡
¡
¡
cent sign
A2
¢
¢
¢
pound sterling sign
A3
£
£
£
general currency sign A4
¤
¤
¤
yen sign
A5
¥
¥
¥
section sign
A7
§
§
§
spacing dieresis or
umlaut
A8
¨
¨ ¨
¨
copyright sign
A9
©
©
©
feminine ordinal
indicator
AA
ª
ª
ª
left (double) angle
quote (guillemet)
AB
«
«
«
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Description
Hex
Character Reference
(Dec)
Entity Name
Symbol
registered trademark
sign
AE
®
®
®
spacing macron
(long) accent,
AF
¯
¯
¯
degree sign
B0
°
°
°
plus-or-minus sign
B1
±
±
±
superscript 2
B2
²
²
²
superscript 3
B3
³
³
³
spacing acute accent B4
´
´
´
micro sign
B5
µ
µ
µ
middle dot, centered
dot
B7
·
·
•
spacing cedilla
B8
¸
¸
¸
superscript 1
B9
¹
¹
¹
masculine ordinal
indicator
BA
º
º
º
right (double) angle
quote(guillemet)
BB
»
»
»
fraction 1/4
BC
¼
¼
¼
fraction 1/2
BD
½
½ ½ ½
fraction 3/4
BE
¾
¾
¾
inverted question
mark
BF
¿
¿
¿
Your HTML editor may use the "Entity-Name" (i.e., ¥) of the character you wish to
reference rather than the standard character reference. Either technique may be used within an
HTML document that is attached to an SEC submission.
To represent ASCII/SGML tagging phrases within an HTML document, use the following
identifiers for the reserved characters "<" and ">": < for "<", and > for ">". This will
prevent the browser from misinterpreting the characters for display purposes. Please note that the
<R> tag can be represented either directly as <R> or indirectly as <R>. For all other uses of
the reserved "< >" characters, you can also use their ISO-8859-1 representation.
5.2.2.7 Template for an Attached HTML Document
The following is an acceptable template for an attached HTML document.
Note: All documents are attached to page two of the submission template.
<HTML>
<HEAD>
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{Head tags and text}
</HEAD>
<BODY>
{HTML body tags and text............}
</BODY>
</HTML>
5.2.2.8 ASCII or SGML Functionality to be Preserved within HTML Documents
EDGAR allows you to use several ASCII or SGML tags within HTML documents, primarily to
preserve existing functionality. Details on the use of these tags can be found in Section 5.2.1.3,
Using Tags in Attached Documents. However, in HTML documents you cannot use all of the
tags that can be used in ASCII documents. The following ASCII/SGML tagging functions are
preserved in HTML documents:
•
Paging
EDGAR allows the ASCII or SGML <PAGE> tag within HTML
documents, even though common browsers and HTML 3.2 do not support
this tag. You may need to use this tag to differentiate pages to end-users.
•
Redlining
HTML documents may be marked to show changed materials within
paragraphs; however, only one set of redline tags (the begin and end
redline) may be on a text line. Press Enter or Return after each ending
redline tag (</R>). In addition, do not use font tags within a set of redline
tags.
EDGAR allows you to use the ASCII or SGML <R> and </R > tags within
HTML documents, even though this tag is not supported by common
browsers and HTML 3.2. You may want to use this tag set to highlight
sections of text for us. Sections of your submission text that you mark with
these redlining tags will be highlighted for our staff in BOLD Magenta
color in order to differentiate that section of text from other non-redlined
sections.
The <R> and </R > tags can also be represented as <R> and
</R>, respectively. Either format will signify a redline request to
EDGAR. The redline tags within the HTML document are not
disseminated to the public. Each redline tag character will be replaced by a
blank character (‘ ‘) before the submission is disseminated. The blanks
will not be visible from the browser but will be visible in the HTML
source code.
Important: If you do not form your redline tags correctly, the tags can appear
in your disseminated filing.
Sample HTML document with Redline tags:
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<HTML>
...
...
<p align="center"><strong>TESTFILE COMPANY </strong></p>
<p align="center"><strong>NOTES TO FINANCIAL STATEMENTS </strong></p>
<p align="center"><strong>September 30, 1999</strong></p>
<p> </p>
<R>
<p>Note 1. Summary of Significant Accounting Policies</p>
</R>
...
...
</HTML>
You may wish to submit HTML documents, or parts of HTML documents, before you file your
submission or master segment. EDGAR allows only Type 2 (full document) modules and
segments in HTML format. You may create them exactly as you would create ASCII/SGML
modules and segments. See Section 5.3 for more information on modules and segments. You
would attach your Type 2 module or segment to your "Master" submission template by selecting
the Module/Segment Reference page.
5.2.2.9 ASCII or SGML Functionality Not Supported within HTML Documents
EDGAR will NOT support the following ASCII or SGML document tags within an HTML
document that is submitted to EDGAR as part of a Live or Test submission:
<S>
<C>
Since tables are interpreted differently in HTML, the <S> and <C> tags are NOT accepted.
Warning:
The presence of an <S> or <C> tag in an HTML document will cause EDGAR to
suspend the submission.
EDGAR will also NOT support the following ASCII or SGML footnote tags within an HTML
document that is submitted to EDGAR as part of a Live or Test submission.
<FN>
<F1>
<F2>, etc.
Warning:
The presence of a footnote tag in an HTML document will cause EDGAR to
suspend the submission.
You can simulate a footnote using the <SUP> and <SUB> tags with an internal <A href=#xxxx
> hyperlink. This technique allows browser users to reference any footnote information easily.
5.2.2.10 SEC Recommendations on Preparing Submissions with HTML Documents
The following are specific SEC recommendations concerning the creation of SEC-approved
HTML documents:
Documents you may be interested
Documents you may be interested
