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SEC issues guidance on exhibit hyperlinks and HTML format

  • SEC document Image

Mar 02, 2017

The SEC has issued a final rule, “Exhibit Hyperlinks and HTML Format.”

The final rule requires “registrants that file registration statements or reports subject to the exhibit requirements under Item 601 of Regulation S-K, or that file Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the exhibit index of these filings, and to submit such registration statements and reports on EDGAR in HyperText Markup Language (HTML) format.”

The final rule will become effective on September 1, 2017.

For more in­for­ma­tion, see the press release and final rule on the SEC’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.