As a reminder, the SEC's new requirements for exhibit hyperlinks and the submission of all filings (subject to the exhibit filing requirement) in HTML format will be applicable to filings made on or after September 1, 2017. Registrants that file registration statements and periodic reports that are subject to the exhibit requirements of Item 601 of Regulation S-K and foreign private issuers that file Forms 20-F and F-10 must include hyperlinks to each exhibit listed on the exhibit index in such filings, unless the exhibit is filed in paper form pursuant to a temporary or continuing hardship exemption. However, registrants that are "smaller reporting companies" or "non-accelerated filers" and that make submissions in ASCII format must comply with the new requirements by September 1, 2018. In addition, the new requirements are not applicable to any multi-jurisdictional disclosure system (MJDS) forms or to Form 6-K. The new requirements were originally adopted on March 1, 2017. For more information, see our prior blog post.
The SEC's final rule is available at: https://www.sec.gov/rules/final/2017/33-10322.pdf.
The updated EDGAR Manual (Volume 2), containing additional SEC guidance regarding the inclusion of exhibit hyperlinks, is available at: https://www.sec.gov/info/edgar/edgarfm-vol2-v42.pdf.
Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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