Exhibits specifically refer to attachments that the SEC officially defines in its rules and regulations.

The
SEC might require one or more exhibits to be included with a 10-K or 10-Q filing. Canadian regulatory
reporting: annual reports and MD&A In Canada, public and privately owned corporations are required to
produce annual reports and to disclose important events that affect the business in Management
Discussion and Analysis (MD&A) reports. You can also use Cognos Disclosure Management for various
other required reports. UK regulatory reporting: annual reports and Form 363 The EU Transparency
Directive is designed to bring all European stock exchanges up to the same level, with a uniform set of
rules for Listing and Disclosure that apply across the European Union. There are more stringent
requirements for interim and annual reports. In the UK, the Companies House and Financial Services
Authority (FSA) requires businesses to submit various reports and forms on a timely basis. For example,
the Companies House requires an Annual Return (Form 363) to update company contact information,
including contact information for corporate executives, and to provide a statement of principal business
activities. Corporate and industry reporting You can use IBM ® Cognos® Disclosure Management to
create standard corporate reports, such as quarterly and annual reports. You can also create industry-
specific reports, such as airline industry reports. Quarterly reports, annual reports, and board books In
general, corporations in different countries and regions are required to produce quarterly and annual
reports, displaying financial results for the period. Cognos Disclosure Management enables consistent
report formatting and presentation of data. You can also use Cognos Disclosure Management to create
and manage content related to board meeting agenda packets, known as board books. Airline industry:
Form 41 The Form 41 provides valuable information for those who need to analyze and understand the
US airline industry and its member carriers. Form 41 reports on carrier costs, operations, profit and loss
statements, and balance sheets. Internal reporting You can use IBM ® Cognos® Disclosure Management
to create reports used for internal control. You can also maintain existing customized reports. Any
report that was built in Microsoft Excel, Microsoft Word, or any presentation built in Microsoft
PowerPoint can be created and maintained in Cognos Disclosure Management. Additional functionality,
such as Workflow and Audit Trail, can then be applied. Chapter 2. Overview 13 14 IBM Cognos
Disclosure Management Version 10.2.7: Administration Guide Chapter 3. Basic concepts Before you
begin to use IBM® Cognos® Disclosure Management, you should understand some basic concepts.
Important: Using Cognos Disclosure Management requires a working knowledge of Microsoft Excel,
Microsoft Word, and Microsoft PowerPoint. The advanced functionality for Microsoft products is beyond
the scope of this guide; however, some topics are included for your convenience. For more information,
see Microsoft documentation or Microsoft online help. Report overview You can create reports in IBM ®
Cognos® Disclosure Management by using the add report feature, or by using the rollforward or cascade
feature. Related tasks: “Adding a report” on page 30 You can create a financial report in IBM Cognos
Disclosure Management for internal or external publication. Cognos Disclosure Management can
simplify and accelerate the process of submitting reports. User Object Summary tab When you open a
new or existing report in IBM ® Cognos® Disclosure Management, you first view it in the User Object
Summary tab, which displays information about the report as it is completed. The work area of the User
Object Summary tab lists the report objects for which you have workflow permission to view or edit. You
can review report objects that you have checked out or that other users have checked out. You can also
view report objects checked out by other users for which you have workflow permission. Double-click a
report object in the Navigation pane to open that report object. You can view the following information
in the columns of the User Object Summary tab area for reports: Name The user-specified name of each
report object in the report. Document Type The purpose of a Word object. For example, if the Word
object contains page setup content, the document type is PageSetup. Printable The print setting for the
report object. A check mark indicates that the object is printable. An x indicates that the object is not
printable. Only the documents and objects marked as Printable will be included in the final generated
report. Report Object Due Date The date when the report object must be complete, as set by the
administrator. © Copyright IBM Corp. 2010, 2016 15