created and easily collaborate with other users in the creation of an XBRL disclosure.

EDGAR HTML
Electronic Data Gathering, Analysis, and Retrieval (EDGAR) HTML is a format editor that helps users
convert Word and Excel objects to HTML. Due to limitations of HTML, the format of converted HTML
files might not exactly match the format of Excel or Word objects. Users can use the EDGAR HTML
feature to preview and edit the appearance of their report after conversion to HTML. 10 IBM Cognos
Disclosure Management Version 10.2.7: Administration Guide Chapter 2. Overview of IBM Cognos
Disclosure Management IBM ® Cognos® Disclosure Management is a corporate reporting solution that
combines numeric data with other presentation elements. Text and graphics can be used to supplement
data in a report. Many organizations manually produce their external financial reporting documents, for
example, 10K, 10Q, and Board Books. With Cognos Disclosure Management, statutory financial reports
are dynamically generated from a central database to produce highly formatted reports complete with
appropriate commentary and supplementary notes. Cognos Disclosure Management provides a
collaborative environment that incorporates workflow and audit trails to ensure a high degree of data
accuracy and to provide better internal controls for corporate governance. Functionality of IBM Cognos
Disclosure Management The IBM® Cognos® Disclosure Management interface is used to produce and
output financial reports. Cognos Disclosure Management contains the following functionality and
capabilities. v Performance. The document rendering mechanism is fast because rendered output is put
into a cache that then is shared by all users working on the same part of the report. v Collaboration.
Users can check out multiple report objects simultaneously. v Workflow. Users can easily see the status
of each part of a financial document and determine which parts are overdue and who is responsible.
Workflow includes automatic email notification to quickly contact the persons responsible for items that
are overdue. v Internal control. Cognos Disclosure Management provides a comprehensive set of
internal controls to ensure that the proper steps are followed in the creation, submission, and approval
of each document. v Audit trail. Users can easily compare any two versions of the document to see what
was changed, who changed it, and when it was changed. Audit trails are divided into the following
sections: – Login audit: Records every authentication request to the Cognos Disclosure Management
database via the web service – Report properties: Records any changes that have occurred in a report –
Report object properties: Records any changes that have occurred in an object v Data Sourcing. This
feature provides an easy-to-use method to pull data from various data sources including the leading ERP
systems, the leading consolidation systems, relational databases, OLAP databases, and Microsoft Excel. v
Ease of use. If users already know how to use Microsoft Excel, Microsoft Word, and Microsoft
PowerPoint, using Cognos Disclosure Management is intuitive and easy. It provides a user interface that
leverages all the calculation abilities of Excel, the formatting capabilities of Word, and the presentation
abilities of PowerPoint. © Copyright IBM Corp. 2010, 2016 11 v Data collection for operational data.
Cognos Disclosure Management provides functionality so that the user can write back to Cognos TM1
for data collection. External financial documents often include data that might not exist in your ERP or
consolidation system. v User security. Cognos Disclosure Management provides controlled access to
sensitive information and helps to maintain privacy. v Business rules and validation. In some
organizations, data might come from various sources. Cognos Disclosure Management business rules
ensure that summary data in one area of the document always ties to detailed data that exists
elsewhere in the document. v PowerPoint integration. Users can create PowerPoint objects to output
presentations using existing data in the report. v Report and Object level commentary. Gives users
insight on the creation process for reports and report objects. v Dashboards. Users can present financial
information in the form of charts, graphs, and grids by creating widgets in the dashboard. v Integration
with IBM and IBM Cognos products. v Single sign-on. Ability to support Single sign-on via Cognos Access
Manager (CAM). Typical report examples You can use IBM ® Cognos® Disclosure Management to create
various financial reports for internal or external publication for any organization. Corporate and
regulatory reports often contain repetitive sections that are time-consuming to reproduce and manage
with consistency. Cognos Disclosure Management enables such reports to be used as templates, which
can simplify and accelerate the process of submitting reports. Statutory reporting In many countries or
regions, federal securities laws require publicly traded companies to disclose information on an ongoing
basis. You can use IBM ® Cognos® Disclosure Management to prepare statutory reports. US regulatory
reporting: 10-K, 10-Q, and 20-F Regulatory bodies such as the Securities and Exchange Commission (SEC)
require businesses to submit annual reports on Form 10-K, and quarterly reports on Form 10-Q for
specified events. Businesses must comply with various other disclosure requirements. Foreign issuers
must use Form 20-F to meet disclosure requirements. The annual report on Form 10-K provides a
comprehensive overview of the company's business and financial condition and includes audited
financial statements. The annual report on Form 10-K is distinct from the annual report to shareholders.
Form 10-Q includes unaudited financial statements and provides a continuing view of the company's
financial position during the year. The report must be filed for each of the first three quarters of the
company's fiscal year. Form 20-F is a comprehensive core disclosure document that foreign private
issuers must file annually with the SEC to register securities when they are offered in the US. 12 IBM
Cognos Disclosure Management Version 10.2.7: Administration Guide