SEC 10-Q/K Filings

Question

I am working on some research that requires parsing of SEC 10 K/Q filings. We have built a parser that will parse the raw txt SEC filing that usually contains many blocks of unencoded files (html, xml, pdfs, images, spreadsheets, etc). A typical decoded 10 K/Q (as of CY 2014) has a set of files that looks like the following:

Does anyone have any documentation or guidance that explains what the R1.htm - RX.htm files are supposed to contain and more broadly any documentation that describes what is typically found in a decoded 10 K/Q? The SEC doesn't have any documentation at this level of granularity. (Reasons being this that this submission exemplified above maybe from that of a particular filing prep vendor / software, however, this format seems to be the most pervasive as of CY2014).

Thank you in advance for any guidance.

Answer 1

The FilingSummary.xml has a kind of "Table of contents". I use this to find the balance sheet, income statement and statement of cash flow. But this is not trivial, as companies has different ways of naming these. But when you find them, they are often among the first Rx.html files.

So i suggest you build something that can find variations of keywords like "consolidated balance sheet" to find the balance sheet, etc.

Also notice the FilingSummary.xml does not exist on EDGAR before spring 2011, so going this way will mean you wont have data before this date.

Answer 2

RX.htm files contain data in XBRL format. In general EDGAR Public Dissemination Subsystem Technical Specification is a good source for information about EDGAR filings conventions, but it in this case it just mentions that R-files are XML.