In previous blogs, we have discussed how to take advantage of the one-month grace period for XBRL filings and how to correct errors in XBRL filings. We thought it would be useful to provide an example of filings where issuers took advantage of the one-month grace period.
EV Energy Partners, L.P
The purpose of the Amendment No. 1 on Form 10–Q/A to EV Energy Partners, L.P.’s quarterly report of Form 10–Q for the quarter ended March 31, 2011, filed with the Securities and Exchange Commission on May 9, 2011 (the “Form 10–Q”), is solely to furnish Exhibit 101 to the Form 10–Q in accordance with Rule 405 of Regulation S–T.
No other changes have been made to the Form 10–Q. This Amendment No. 1 speaks as of the original filing date of the Form 10–Q, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10–Q.
Pursuant to rule 406T of Regulation S–T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Act of 1934, as amended, and otherwise are not subject to liability under those sections.
WebMD Health Corp.
The sole purpose of this amendment to our Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2011, originally filed with the Securities and Exchange Commission on May 10, 2011, is to furnish Exhibit 101 to the Form 10-Q, which contains the XBRL (eXtensible Business Reporting Language) Interactive Data File for the financial statements and notes included in Part I, Item 1 of the Form 10-Q. As permitted by Rule 405(a)(2)(ii) of Regulation S-T, Exhibit 101 was required to be furnished by amendment within 30 days of the original filing date of the Form 10-Q.
No other changes have been made to the Form 10-Q and the Form 10-Q has not been updated to reflect events occurring subsequent to the original filing date.
Blyth Inc.
The sole purpose of this Amendment No. 1 to the Company’s Quarterly Report on Form 10-Q for the period ended April 30, 2011 (the Form 10-Q), as filed with the Securities and Exchange Commission on June 3, 2011, is to furnish Exhibit 101 to the Form 10-Q as required by Rule 405 of Regulation S-T. Exhibit 101 to this report furnishes the following items from the Company’s Form 10-Q formatted in eXtensible Business Reporting Language (XBRL): (i) the unaudited Consolidated Statements of Earnings (Loss) for the Three Months Ended April 30, 2011 and 2010, (ii) the unaudited Consolidated Balance Sheets as of April 30, 2011 and January 31, 2011, (iii) the unaudited Consolidated Statement of Stockholders’ Equity for the Three Months Ended April 30, 2011 and 2010, (iv) the unaudited Consolidated Statements of Cash Flows for the Three Months Ended April 30, 2011 and 2010, and (v) the unaudited Notes to Consolidated Financial Statements.
No changes have been made to the Form 10-Q other than the furnishing of Exhibit 101 described above. This Amendment No. 1 does not reflect subsequent events occurring after the original filing date of the Form 10-Q or modify or update in any way disclosures made in the Form 10-Q.
Check dodd-frank.com frequently for updates on the Dodd-Frank Act and other important securities law matters.