Self-Contained Footnotes Within a Dedicated XML Section Footnote Text goes here... 2 Footnote Text goes here...
Why? Most flexible Can support many-to-many relationship (many Filing Data elements can point to one footnote and one footnote can be associated with many FilingData elements) Easy for software to process/find footnotes Separation of concerns
Referencing Filing Data Elements Within Footnote Text See [#5] for breakdown of calculation details.
Why? Meets requirement to cross-reference filing data within footnote content Eliminate dependence on page numbers, rows and columns while providing excellent user experience