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OK must you actually does someone need to do? You need taking care of a new exhibit in the four times a twelvemonth. Exhibit 101, "Interactive Data" must accompany your 10-K and each of your 10-Q filings. Alternatively, EX-101 end up being the filed by attaching it to an 8-K. In a case where you file financial statements (e.g., S-1 Registration, amended 10k or 10q, special purpose 8k, etc.), an Exhibit 101 must be filed. Occurred provides more info . under Rule Release Certainly no. 33-9002 at the url above. The second