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EDGAR News:
HTML Specifications for
EDGAR Rel. 7.0

HTML1 Tag and Attribute2 Specifications
for EDGAR Release 7.0

Overview

For Release 7.0 (scheduled for Production in May 2000), EDGAR shall have expanded support for HTML. EDGAR will support 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 website from within HTML documents attached to the submission.

Filers may continue to submit their official SEC documents in either legacy format (ASCI/SGML) or in SEC-approved HTML format (which was initially adopted by the SEC for Release 6.5 in May, 1999). In general, EDGAR's HTML support shall follow the HTML 3.2 tagging standard with some HTML 4.0 attribute support, as recommended by the World Wide Web Consortium (W3C). However, EDGAR HTML support has several exceptions that comply with SEC rulemaking, as specified below:

  • No Active Content (i.e., <APPLET>, <OBJECT>, <SCRIPT>, etc.)

  • No External References, except for <A HREF=> links to previously-filed submissions on the http://www.sec.gov website. (i.e., <A HREF="http://www.sec.gov/*****")

  • Local references to other files via the <A HREF="....."> tagging construct is supported. All links within the submission must be resolved

  • 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 documents will have the <DOCUMENT><TYPE> GRAPHIC designation in the document header. All links within the submission must be resolved

  • N-SAR, EX-27, and 13F documents will not be accepted in HTML format

  • HTML documents are identified by the <HTML> tag, which will follow the document <TEXT> tag and any pre-<HTML> comment tags (i.e. <!DOCTYPE >)

  • In order to properly link documents within a submission, all documents must be named with the <FILENAME> tag. If a filer does not name their documents and their filing does not contain any inter-document links, EDGAR will assume no links and name all attached documents according to their sequence number and document format (i.e., "000001.htm", "000002.txt", etc.).
[Note: document names provided by filers will have the following format:
Maximum 32 chars, a-z (lower case recommended, but not mandated), 0-9, at most one .', -', or _' char, and the extensions must be ".htm", ".txt", ".pdf", ".fil", ".gif", ".jpg", ".xfd", or ".frm"]

EDGAR shall suspend and not accept/disseminate LIVE/TEST filings that have attached HTML documents with unacceptable content described above. Each HTML document within an EDGAR submission must be "resolvable", that is all links must be to other HTTML, ASCII/SGML, and unofficial PDF documents within the same submission (within the single exception being <A HREF=> references to the http://www.sec.gov website). Graphics will be attached as UUEncoded documents (like PDF documents). All documents 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).

The SEC recommends that subscribers extract all of the documents and graphics to a single directory on the destination server so references to graphics and other documents can be resolved properly. It is anticipated that submissions with HTML document and graphic content will increase the average filing size by about 70-80 percent.

About HTML

HTML is a simple markup language filers can use to create documents that are portable from one platform to another. It is a powerful data representation method that enhances the way filers can represent public information, and the way SEC analysts and other end-users digest information throughout EDGAR.

The "tagging" language of HTML 3.2 & 4.0 has been adopted and maintained by the World Wide Web Consortium (W3C) and is accepted worldwide, although 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 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:

Please note that commercial browsers are not consistent in their support of HTML, especially since the HTML 4.0 recommendations were established. One browser may have extra support for certain tagging schemes that other browsers may not have. In order to address the restrictions defined above and to limit the number of inconsistencies that may appear in filings due to HTML 4.0 implementation variances, EDGAR supports a limited subset of the HTML 3.2/4.0 tags and attributes.

Acceptable HTML Document Header Tags

Non-Format Tags Definition
<HTML> Identifies text as HTML document
<!--> or <!DOCTYPE> Comment – does not appear in browser, only in HTML source. <!DOCTYPE> tag is used to identify an HTML standard that 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 HTML document
<ISINDEX> Signifies document is an index for a search engine
<META> Extended information to be included in document header
[NOTE: The HTTP-EQUIV attribute is not supported for this tag]
<TITLE> Title of document. It is displayed at the top of the browser

Acceptable HTML Tags within a Document Body

Format-Specific Tags3 Definition
&#... Escape Sequences – Used to display characters normally reserved as plain text in the HTML document (such as "<")
<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/[filing_loc]">)

  • 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
<BLOCKQUOTE> Block Quote – Usually indented
<BR> Line Break
<CITE> Citation
<CODE> Code
<DIR> Directory List
<DL> Definition List – Used with <DT> and <DD>
<DT> Definition Term
<DD> Definition
<EM> Emphasized - Like Bold
<H1> Heading 1 - Largest
<H2> Heading 2
<H3> Heading 3
<H4> Heading 4
<H5> Heading 5
<H6> Heading 6 - Smallest
<HR> Horizontal Rule – Displays a thin line across the page separating text
<I> Italic
<IMG SRC=> Image reference

[Note: Only local JPEG and GIF graphic files may be referenced
(i.e., <IMG SRC="chart10Q.gif"> or <IMG SRC="graph10K.jpg">)]

The attributes DYNSRC, LOOP, LOOPDELAY, START, and CONTROLS are not supported for this tag.

<KBD> Keyboard – Preformatted text
<LI> List Item – Used by <DIR>, <MENU>, <OL>, and <UL>
<LISTING> Listing – Same as <PRE>
<MENU> Menu List
<OL> Ordered List – Includes numbers
<P> Paragraph
<PLAINTEXT> Plain Text
<PRE> Preformatted Text
<SAMP> Sample – Uses fixed width font - Like <PRE>
<STRIKE> Strikethrough
<STRONG> Strong – Similar to bold
<TT> Teletype – Uses fixed width font - Like <PRE>
<U> Underlined
<UL> Unordered List – Bullets only
<VAR> Variable – Uses fixed width font - Like <PRE>
<XMP> Example – Same as <PRE>
<BIG> Big Text - Increases font size
<CAPTION> Caption – Can only be used with tables
<CENTER> Centers elements between tags
<DFN> Definition – Like <I>
<DIV> Division – Helps separate a document into parts
<FONT> Allows alteration of font contained within tags
<SMALL> Small Text - Decreases font size
<SUB> Subscript
<SUP> Superscript
<TABLE> Table

[NOTE: No HTML documents with nested <TABLE> tags are to be accepted or disseminated by EDGAR]

<TD> Table Data or Cell
<TH> Table Header – Displayed in bold
<TR> Table Row

HTML 4.0 Tags That Are NOT Supported By EDGAR

EDGAR will suspend and not disseminate filings with the following HTML 4.0 tags:

<ACRONYM>
<APPLET>
<AREA>
<BASE>
<BASEFONT>
<BDO>
<BUTTON>
<COL>
<COLGROUP>
<DEL>
<FIELDSET>
<FORM>
<FRAME>
<FRAMESET>
<IFRAME>
<INPUT>
<INS>
<LABEL>
<LEGEND>
<LINK>
<MAP>
<NOFRAMES>
<NOSCRIPT>
<OBJECT>
<OPTION>
<PARAM>
<Q>
<S>
<SCRIPT>
<SELECT>
<SPAN>
<STYLE>
<TBODY>
<TEXTAREA>
<TFOOT>
<THEAD>

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: &#163. The Yen symbol (¥) can be represented by the following character string: &#165. Many W3-certified web sites contain complete ISO-8859-1 extended character reference listings, like the sample from www.bbsinc.com/iso8859.html, below. Please note that EDGAR will suspend a filing that contains an extended ASCII character. EDGAR will only support extended character references.

Below is a partial listing of Relevant ISO-8859-1 Extended Character References for SEC HTML documents:

Description Hex
Reference
(Dec)
Character
Name
Entity Symbol
small italic f, function of, f florin 83 &#131; &fnof; ƒ
low horizontal ellipsis 85 &#133; &hellip;
&ldots;
dagger mark 86 &#134; &dagger;
double dagger mark 87 &#135; &Dagger;
letter modifying circumflex 88 &#136;   ˆ
per thousand (mille) sign 89 &#137; &permil;
capital S caron or hacek 8A &#138; &Scaron; Š
left single angle quote mark (guillemet) 8B &#139; &lsaquo;
capital OE ligature 8C &#140; &OElig; Œ
round filled bullet 95 &#149; &bull;
trademark sign 99 &#153; &trade;
small s caron or hacek 9A &#154; &scaron; š
right single angle quote mark (guillemet) 9B &#155; &rsaquo;
small oe ligature 9C &#156; &oelig; œ
capital Y dieresis or umlaut 9F &#159; &Yuml; Ÿ
non-breaking space A0 &#160; &nbsp;  
inverted exclamation mark A1 &#161; &iexcl; ¡
cent sign A2 &#162; &cent; ¢
pound sterling sign A3 &#163; &pound; £
general currency sign A4 &#164; &curren; ¤
yen sign A5 &#165; &yen; ¥
section sign A7 &#167; &sect; §
spacing dieresis or umlaut A8 &#168; &uml;
&die;
¨
copyright sign A9 &#169; &copy; ©
feminine ordinal indicator AA &#170; &ordf; ª
left (double) angle quote (guillemet) AB &#171; &laquo; «
registered trademark sign AE &#174; &reg; ®
spacing macron (long) accent, AF &#175; &macr; ¯
degree sign B0 &#176; &deg; °
plus-or-minus sign B1 &#177; &plusmn; ±
superscript 2 B2 &#178; &sup2; ²
superscript 3 B3 &#179; &sup3; ³
spacing acute accent B4 &#180; &acute; ´
micro sign B5 &#181; &micro; µ
middle dot, centered dot B7 &#183; &middot; ·
spacing cedilla B8 &#184; &cedil; ¸
superscript 1 B9 &#185; &sup1; ¹
masculine ordinal indicator BA &#186; &ordm; º
right (double) angle quote (guillemet) BB &#187; &raquo; »
fraction 1/4 BC &#188; &frac14; ¼
fraction 1/2 BD &#189; &frac12;
&half;
½
fraction 3/4 BE &#190; &frac34; ¾
inverted question mark BF &#191; &iquest; ¿

Some HTML editors may use the "Entity-Name" (i.e., &yen) of the character referenced rather than the standard character reference. Either technique may be used within an HTML document that is attached to an SEC filing.

In order to represent legacy SGML tagging phrases within and HTML document, filers are allowed to use the following identifiers for the reserved characters "<" and ">": &lt for "<" and &gt for ">". This will prevent the browser from misinterpreting the characters for display purposes. FILERS ONLY: Please note that the <R> tag can be represented either directly as <R> or indirectly as &ltR&gt. For all other uses of the reserved "<>" characters, filers must use the character's ISO-8859-1 representation.

Legacy SGML Tags to be Accepted Within HTML Documents

Non-Standard
Tags
Definition
<PAGE> SGML tag for page markers (browsers will ignore this tag if present)
<R> [NOTE: The <R> Tag can also be represented as &ltR&gt]
</R> Second NOTE: the <R> tag will NOT be publicly disseminated; it is for private SEC use only]

Template for a Sample EDGAR SGML Submission with Attached HTML Documents (as received by EDGAR)

Please note that EDGAR may also receive XFDL submissions from filers over the Internet that have been generated by the Rel 7.0 EDGARLink/Windows. XFDL is the new packaging format for submissions recommended by the SEC. EDGAR converts all XFDL filings to SGML during the acceptance process in order to prepare them for dissemination.



<SUBMISSION> 
<TYPE> 10-Q
<DOCUMENT-COUNT> 4
<SROS> AMEX
<FILER>
<CIK>  0000350001
<CCC> 465346#3
</FILER>
<PERIOD> 05/01/1999
<DOCUMENT> 
<TYPE> 10-Q
<FILENAME> qtr-1_10Q.htm
<TEXT>
<HTML>
<HEAD>
         {Header tags}
</HEAD>
<BODY>
          {HTML body tags and text............}
<IMG SRC="logo1.gif">
........
This is a <A HREF="ex-99.htm">
	 link to our exhibit 99.</A>
........
This is a graphic representation of XYZ's fiscal 
	stats.....<IMG SRC="qtr1_2000.gif" ALIGN="RIGHT">
.......
</BODY>
</HTML>
</TEXT> 
</DOCUMENT>
<DOCUMENT> 
<TYPE> COVER
<FILENAME> xyzcover.htm
<TEXT>
<HTML>
     {HTML header, body tags and text............}
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT> 
<TYPE> EX-99
<FILENAME> ex-99.htm
<TEXT>
<HTML>
     {HTML header, body tags and text............}
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT> 
<TYPE> GRAPHIC
<FILENAME> logo1.gif
<TEXT>
     {Uuencoded binary text............}
</TEXT>
</DOCUMENT>
<DOCUMENT> 
<TYPE> GRAPHIC
<FILENAME> qtr1-2000.gif
<TEXT>
     {Uuencoded binary text............}
</TEXT>
</DOCUMENT>
</SUBMISSION>



See the attached sample 10-Q submission, sampl10q.htm, for an actual test example.
[Webmaster note:   the sample submission file in question is not available on the website at this time.]

Template for a Sample EDGAR Dissemination to Subscribers,
With Attached HTML Documents

All publicly-disseminated filings (*.dissem) will retain the basic structure that is currently supported, as described below:

Publicly-disseminated filings (*.dissem):

Section Length
Control Block 256 bytes
<SUBMISSION>

<ACCESSION-NUMBER> Acc#

<TYPE> Submission Type

<PUBLIC-DOCUMENT-COUNT> #

.Filing SGML header information

Various length
<DOCUMENT>

<TYPE> Document Type (may be GRAPHIC)

<FILENAME> Document name (for links)

<DESCRIPTION> {Optional}

<TEXT>

<HTML> {Required for HTML docs}

.. Document #1 text (HTML or Legacy SGML)

</HTML> {Required for HTML docs}

</TEXT>

<DOCUMENT>

Repeated for all documents attached to the submission

Various length
</SUBMISSION> 13 chars + EOF

The basic structures of Post-Acceptance Corrections (*.pc) and the End-Of-Business Day file (*.EOD) will also remain the same. *.pc filings will not be in HTML format.

The following is a template of an 8-K public dissemination to subscribers with attached HTML and GRAPHIC documents:



[256-Byte Control Block Information] 
	0000037996-99-0000068-K       XYZCORP…….
<SUBMISSION>
<ACCESSION-NUMBER>0000037996-99-000006
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>4
<PERIOD>19990205
<ITEMS>5
<ITEMS>7
<FILING-DATE>19990205
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>XYZCORP
<CIK>0000037996
<ASSIGNED-SIC>3711
<IRS-NUMBER>380549190
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>001-03950
<FILM-NUMBER>99522049
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>THE AMERICAN RD
<CITY>BIGVILLE
<STATE>VA
<ZIP>21689
<PHONE>7039144200
</BUSINESS-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME> xyz8-k.htm
<DESCRIPTION>DEBT
<TEXT>
<HTML>
<HEAD>
     {Head tags and text }
</HEAD>
<BODY>
          {8-K HTML body tags and text............}

This is a <A HREF="ex-8_1.txt"> 
	link to our Exhibit 8.1.</A>
........
This is a <A HREF="ex-8_2.htm"> 
	link to our Exhibit 8.2.</A>
......
This is a graphic representation of XYZ's fiscal 
	stats.....<IMG SRC="qtr1_8k.gif" ALIGN="RIGHT">

</BODY>
</HTML>
</TEXT> 
</DOCUMENT>

<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>2
<FILENAME> ex-8_1.txt
<DESCRIPTION>EXHIBIT 8.1
<TEXT>

Shearman & Sterling
599 Lexington Avenue
New York, NY 10022-6069

                                 February 4, 1999   
XYZCorp
The American Road
Bigville, VA 21689

Ladies and Gentlemen:

     In connection with the issuance by XYZCorp, 
a Delaware corporation, of $1,500,000,000 principal 
amount of its Debentures due February 1, 2029, 
we hereby ……….

                                Very truly yours,
                                /s/Shearman & Sterling   
                                Shearman & Sterling

</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>EX-8.2
<SEQUENCE>3
<FILENAME> ex-8_2.htm
<DESCRIPTION>EXHIBIT 8.2
<TEXT>
<HTML>
<HEAD>
     {Head tags and text }
</HEAD>
<BODY>
<PRE>

Sullivan & Cromwell
125 Broad Street
New York, NY 10004-2498

                                     February 4, 1999  
XYZCorp
The American Road
Bigville, VA 21689

Ladies and Gentlemen:

     As special tax counsel to XYZCorp (the "Company")
in connection with the issuance by the Company of 
$1,500,000,000 aggregate principal amount of its 6-3/8% 
Debentures due February 1, 2029, we hereby …………..


                                   Very truly yours,
                                   /s/Sullivan & Cromwell   
                                   Sullivan & Cromwell

</PRE>
</BODY>
</HTML>
</TEXT> 
</DOCUMENT>

<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME> qtr1-8k.gif
<DESCRIPTION> 8-K attached graphic
<TEXT>

{ Uuencoded Binary Text }

</TEXT> 
</DOCUMENT>

</SUBMISSION>
 

Footnotes

1 See the WWW Consortium web page,

    http://www.w3.org

for complete tag/attribute specifications and document type definitions for HTML 3.2/4.0.

2 All HTML 3.2/4.0 attributes are supported for each Acceptable HTML 3.2 tag, unless specified otherwise.

3 Formatting tags change the appearance of the text only.

http://www.sec.gov/info/edgar/ednews/edhtml.htm

Modified: 08/01/2000