The. Interactive XBRL Viewer

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1 The Interactive XBRL Viewer Please find the initial XBRL documents for your SEC report data. The goal of this review is to provide feedback on/verify the following: 1. XBRL tags are correct and represent the underlying accounting included on each row. 2. XBRL numbers match HTML/SEC numbers. 3. Taxonomy labels match HTML/SEC labels. 4. Order of XBRL rows match HTML/SEC row order. 5. Verify all Notes have been tagged, and are in same order as HTML/SEC Notes order. 6. Verify that separate (Parenthetical) report section exists for each report section that contains one or more rows with numbers in the labels. The Bowne Viewer provides the ability to accomplish each of these review goals. New Bowne Viewer Users To open a secure account use the following steps. Go to Click on Upload and Manage Documents If a new account click Register Now a. Enter address for account b. Enter Full Name c. Click Register button d. Password will be sent to the registered account Continue to log into the Bowne Viewer by following the steps below as a Registered Bowne Viewer User Registered Bowne Viewer Users Go to Click on Upload and Manage Documents, enter User Id ( address) and Password, and click Submit. Click on Manage to create a folder in order to upload XBRL Documents. Click Create New Folder, enter folder name, for example create a folder named Initial Review, click Create then close the window. A folder named Initial Review should have been created and will appear under the Manage and Upload buttons on the left side of your screen. Click on Upload to upload the XBRL zip file. An Upload Document pop-up appears. Select the appropriate validation option (prior to 4/13/2009, Voluntary Program; on and after 4/13/20009, SEC Mandate Program) Click on the folder name from the drop down menu. Select Browse to locate your XBRL zip file and click Upload. Locate your folder in the left hand column and click the + and your uploaded file will appear. Click on the.xml file to render the file. By default the view provided by the Bowne Viewer is a final report view that allows you to easily review items 2 through 6 as well as preview how the XBRL documents will look once they are filed to the SEC. 1

2 To accomplish review point 1 above, please use the Approval Report and Highlight Extensions checkboxes to review the detailed information for each tag that was used on your report. To see what additional tags are available, please use the XBRL US online taxonomy viewer (web-based, nothing to install, free to use) located at which provides a detailed overview of all tags that are contained in the given US taxonomy (i.e. US GAAP Commercial and Industrial) used to create your XBRL data: Document and Company Information (all companies) Commercial and Industrial Taxonomy (most companies) Banking and Savings Institutions Taxonomy Brokers and Dealers Taxonomy Insurance Taxonomy Real Estate Taxonomy Submitting Comments/Feedback As you review the data, please collect all comments in a Word or Excel document and let us know what you d like changed. Simply send us back the Word or Excel document when you re finished and we ll have the Bowne XBRL Team review all issues raised and adjust your tagged data as necessary. When an updated set of XBRL is ready, we ll send those back to you for review and approval. 2

3 APPENDIX A XBRL separates content from presentation. When reviewing your XBRL keep in mind that certain presentation attributes may not be attainable. For example, in XBRL filings to the SEC you currently can t control: Display of currency signs Display of a dash instead of a blank or zero Format of percentages as they are likely to be displayed as decimals Display zeros to the right of the last significant number past the decimal point (typically hundredths) Line shading Hanging parenthesis Formatting like bold or italics to labels in a financial table Column order (columns are hard-coded to display most recent date first followed by older dates) Column headers Scale or except share amounts in the report headers Section headers on a report don t get tagged Solid line (breaks) Double/thick lines Statement of Stockholders Equity columns (Retained Earnings, Common Stock) appearing as row sections A list of items that can be controlled in the XBRL is: Numbers (save for trailing zeros) Labels (labels with numbers in them must have the same full label in XBRL) Row order The overall presentation of the rows and columns in the Income Statement, Cash Flow and Statement of Comprehensive Income should closely match the HTML/SEC reports Report Names Block-tagged Note (footnote) content (Bowne full-service XBRL clients will see block-tagged Notes that match the HTML/SEC notes; Bowne self-service XBRL clients will see blocked-tagged Notes formatted based upon the underlying XBRL tagging software) 3

4 APPENDIX B Original HTML Version 4

5 APPENDIX C XBRL Rendered Version 5