Enter to open, tab to navigate, enter to select
SEC Proposed Rule Would Require Hyperlinks to Exhibits in Filings
Practical Law Legal Update w-003-3130 (Approx. 3 pages)
SEC Proposed Rule Would Require Hyperlinks to Exhibits in Filings
by Practical Law Corporate & Securities
| Published on 01 Sep 2016 • USA (National/Federal) |
The SEC proposed a rule that would amend Item 601 of Regulation S-K and Rules 102 and 105 of Regulation S-T to require registrants to include a hyperlink to each exhibit identified in the exhibit index of a registration statement or periodic or current report.
On August 31, 2016, the SEC issued a proposed rule that would amend Item 601 of Regulation S-K and Rules 102 and 105 of Regulation S-T to require registrants to include a hyperlink to each exhibit identified in the exhibit index of a registration statement or periodic or current report. The proposal would also make corresponding amendments to Form F-10 and Form 20-F.
Registrants would be required to include an active hyperlink to each exhibit listed in the exhibit index as follows:
- For periodic and current reports, when the report is filed.
- For registration statements, in the version of the registration statement that becomes effective.
The proposal would exclude XBRL exhibits and the exhibits filed with Form ABS-EE because these exhibits are in unconverted code and are not incorporated by reference into other filings.
The proposal would also require that registrants submit their filings in HTML format. Currently, registrants must submit EDGAR filings in either ASCII or HTML formats.
The SEC is accepting comments on the proposal until October 27, 2016.
To learn more about the requirements for filing documents with the SEC, see Practice Note, Filing Documents with the SEC.