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Formatting Guidelines

Please note that when EDGARizing from Microsoft Word (or most other word processing software), the document cannot be made to appear exactly the same as it did in the source word processor. If incorrect Word formatting is used, the document may not convert very well and will take much more time. Here are some points to bear in mind when creating your documents:

  1. Please review your documents to ensure that they are correct and complete.

  2. Do not attempt to format the document in ASCII - this usually makes conversion more difficult.

  3. Use at least 1" margins on both the top and bottom and left and right sides of your pages whenever possible.

  4. Do not type a return at the end of every line. Type a return only at the end of a paragraph.

  5. Do not use multiple tabs where one would do - reformat the document to use tabs only where needed - remove all redundant tabs.

  6. Never use the space bar to indent or position text. Use the tab key to move to a tab point, and use indentation values (paragraph formatting) for paragraph indents.

  7. Text that is to be centered or flush with the right margin must use the corresponding Word formatting to do so. Never do this by spacing or tabbing. This is true within table cells as well as outside tables.

  8. Please be consistent when formatting a document with headers and/or footers. Do not mix automatic and manual headers and/or footers.

  9. Do not continually change fonts and formatting - please be consistent throughout the document. If you cut and paste from another document re-format the pasted information.

Tables

  1. Create tables using Word's table function. Do not create tables by tabbing or spacing across the page.

  2. Do not use spaces and tabs within tables.

  3. Use tables where necessary. Text that is outside of tables should not be formatted as a single-column table.

  4. Whenever possible, avoid importing tables from Excel or any other programs.

  5. Do not align text outside a table to match up with text inside the table. If text outside the table has to be lined up with text within the table, it is best to incorporate that text inside the table by creating additional rows and using joined (merged) cells if necessary.

A hard copy should accompany your electronic version whenever practical because every computer reformats the document for its own printer driver. Therefore, a hard copy, printed by your printer, will ensure that the document is electronically represented in EDGAR acceptable format as you want it to be.

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SEC Announces XBRL Proposal
Posted: May 14th, 2008
The SEC today voted unanimously to formally propose using XBRL to get important information to investors faster, more reliably, and at a lower cost.
SEC to Decide on XBRL
Posted: May 5th, 2008
The SEC will propose rules mandating the use of XBRL during an open meeting on May 14, 2008.
Changeover to the SEC's New Smaller Reporting Company System
Posted: February 15th, 2008
The SEC has adopted a new system of disclosure rules for smaller companies filing periodic reports and registration statements with the SEC. The new rules are effective February 4, 2008. Form types 10QSB, 10KSB, SB-2, 10-SB, are slowly being phased out as a result of this new system. Companies with a year end of December 31st will be required to file under form types 10-K and 10-Q on reports beginning with the first quarter of 2008. Click to view a summary on the SEC web site.
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