Updated Cover Page Language

Two recent SEC updates impact the cover page language of the 10-Q and the 10-K, as well as the XBRLExtensible Business Reporting Language (XBRL) is an XML-based standard for defining and exchanging business and financial performance information. tagging used in the Document and Entity Information.

Please discuss the full impact of these rules with and follow the guidance of your legal counsel. For more information on XBRL changes, please reach out directly to your dedicated accountant.

Final Rule 33-10513

SEC Final Rule 33-10513, effective September 10, 2018, removes "(Do not check if a smaller reporting company)" from the cover page of the 10-Q (p. 104) and 10-K (p. 105).

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	[  ]	Accelerated filer	[  ]
Non-accelerated filer	[  ]	Smaller reporting company	[  ]
(Do not check if a smaller reporting company)		Emerging growth company	[  ]

Final Rule 33-10514

SEC Final Rule 33-10514, effective September 17, 2018, changes the language regarding posting interactive data files on the corporate website, on the cover page of the 10-Q (p. 137) and 10-K (p. 138).

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Emerging Growth Company Language

For the cover page language change in 2017 regarding emerging growth companies, see Emerging Growth Company Language. This language is shown in the current templates provided by the SEC: 10-Q and 10-K; please note these templates do not yet reflect all of the final rule updates discussed here.

Check boxes

If you adjust the checkmarks or empty boxes on your cover page, be sure to use supported symbols that show in HTML (e.g. Wingdings 168). For more detail, see Check Marks on the Cover Page.