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For many issuers a report creation process begins with a Word document, for example in a Disclosure Management System like SmartNotes. While the report itself is being created in Word, the final document is, for layout reasons, often a PDF. While tagging text blocks in Word (see Tagging of Textblocks (notes) and mandatory items#Taggingoftextblocks(notes)&mandatoryitemsinWorditems) and maintaining those tags through different versions is very reliable, doing so in PDF is technically more challenging.
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