   An SEC Filer's Glossary Following is a useful alphabetized glossary, in simple language, of terms and abbreviations that SEC Filers who prepare EDGAR filings should be familiar with. Access Codes - This is a set of codes that enable an individual to access the SEC's filing websites and carry out SEC filings. Mainly these codes are your CIK, password, CCC and PMAC. You may generate (or regenerate) these codes at any time by accessing the SEC's Filer Management website and using your passphrase. CIK - Central Index Key. This is a 10-digit number assigned to you by the SEC when you register to become an SEC Filer. Every SEC filer has a unique CIK. EDGARLink - This is free filing software that the SEC makes available to registered SEC filers. It may be downloaded from the SEC's filing website. It is used to assemble, validate and submit your filing. However, it does not prepare your filing documents, and is not used for ownership filings. Exhibit Document - For the purpose of an SEC filer, this is a secondary document. Furnished Documents - The SEC refers to optional secondary documents (such as PDF versions accompanying the official ASCII or HTML versions) as "furnished", rather than "filed". Only official documents, which are indexed in the EDGAR data base, are considered filed. Main Document - When assembling an SEC filing for submission, this is the first document in the submission. It must be an ASCII text document for a legacy filing, or an HTML document for a modernized filing. No other format is acceptable. So, for example, the main document may not be a PDF file. A main document is indexed in the EDGAR data base. This document may reference other documents such as exhibits or secondary documents, which may be in a permissible secondary document format such as PDF. Ownership XML - The new name for Reduced-Content XML. This name better reflects the orientation of the XML flavor referred to. Passphrase - This is a special sequence of 8 characters which you specify when you register with the SEC to become an SEC filer. You must remember or note down your passphrase carefully, since the SEC does not include it in its communication to you. Your passphrase enables you to generate the access codes needed to access the SEC's filing websites. Note that passphrase is not the same as password - the latter is one of the access codes that you obtain by using your passphrase. PureEdge Templates - For the purpose of an SEC filer, these are the submission templates furnished by the SEC for use with EDGARLink. They are used to assemble non-ownership submissions. PureEdge Viewer - This is the desktop software application used to open the SEC non-ownership submission templates, and enter data into those templates to assemble a submission. PMAC - Password Modification Access Code. This code is required to modify your password. Rate Table - Some filings (such as amendments) may require payment of fees. The rate table specifies the fee schedule for such filings. You should download the rate table when you download EDGARLink and submission templates. EDGARLink then automatically computes the fees required, and also enters it into appropriate fields in your submission. Reduced-Content XML - This is a flavor of XML in which Section 16 Ownership Filings (forms 3, 3/A, 4, 4/A, 5 and 5/A) may be produced for direct submission rather than submission by entry into data fields at the SEC's OnlineForms/XML web site. It is now also referred to as Ownership XML. Secondary Documents - When assembling an SEC filing for submission, these are documents that are attached to the submission after the main document. They may be ASCII (text) files, HTML files, XML or XSD files (for XBRL Interactive Data), PDF files, JPG images, GIF images, or one of a few other file types permitted by the SEC. These documents are available to the public via the EDGAR data base, but only certain types of secondary documents are indexed in the EDGAR data base. Submission Template - This is a file that you download from the SEC's filing website. Along with the EDGARLink software, this file enables you to accomplish a filing. There are several submission templates on the SEC's filing website, and each template supports many different kinds of filings. You should download and use the appropriate template which supports your filing in question. Taxonomy - In the context of an XBRL filing, taxonomy refers to a set of defined reporting concepts, along with a complete and exact specification of their properties and relationships. US-GAAP Taxonomy - A set of defined reporting concepts for XBRL filings, along with specification of their properties and relationships, as set forth in the United States Generally Accepted Accounting Principles specification. XBRL - Acronym for eXtensible Business Reporting Language. This is a document language derived from XML, and adapted for business and financial reporting. XFDL Filing - This is a non-ownership SEC filing produced without using EDGARLink. Normally, a non-ownership filing is assembled using submission templates - EDGARLink uses these templates along with your main and secondary documents to produce the final filing. This final filing is actually in a format known as XFDL (eXtensible Forms Description Language). Filers may bypass EDGARLink and submit a filing prepared directly in XFDL, as long as it conforms strictly to the SEC's Reduced Content XFDL specifications. | 
