Is there a requirement to post HTML EDGAR on your company website?
답변함Hi Mike, sorry but I have another follow up on the posting requirement. Are public companies under any obligation to post the HTML EDGAR 10Q-10K on their corporate website? I don't believe so but want to confirm this with you and the community. For the exhibit listing within the 10Q/K document, although the instance is not part of the exhibit filed with the SEC, we need to make a statement that XBRL tags embedded in the filing. Should this statement be included in the exhibit listing within the body of the 10Q/K?
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Hi Kenny,
I believe I can answer this for you. While the requirement to post interactive data, i.e. XBRL and/or iXBRL, to your company website was removed in September 2018, the requirement to post the HTML EDGAR on your website, if you have one, does still remain for Forms 10-K, 10-Q and 8-K, and the amendments to those forms. This can be found in Sec. 229.101(4)(i) of the Regulation S-K as seen below:
Regarding your second question, I don't have a definitive answer for you here, but most commonly what I have seen is the same blurb being used in their Exhibit Index.
Hope that was of some help. Do give me a holler if you have any questions or need anything else. Have a great day in the meantime. Cheers!0
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