Sep 06, 2016
From the Financial Reporting Network
The SEC recently proposed rule and form amendments, Exhibit Hyperlinks and HTML Format, that would require registrants to include a hyperlink to exhibits in their filings.
The proposed amendments would require registrants that file registration statements and periodic and current reports that are subject to the exhibit requirements under Item 601 of Regulation S-K, or that file on Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the exhibit index of the filings. The amendments would also require that registrants submit all of these filings in HTML format.
Comments are due 45 days after the proposed rule is published in the Federal Register.