The SEC proposed rule and form amendments that would require registrants to include internet hyperlinks to exhibits in their filings. SEC Chair Mary Jo White said the change would make it easier to locate documents, which would benefit both investors and companies. Specifically, the proposal would require registrants filing registration statements and periodic and current reports subject to the exhibit requirements under Item 601 of Regulation S-K, or those filing Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the exhibit index. The amendments would also require registrants submit all of these filings in HTML format. The SEC is accepting public comment for 45 days following publication in the Federal Register.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
