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SEC wants more hyperlinks in registration statements and periodic reports

Joe Mont | September 1, 2016

The Securities and Exchange Commission has proposed rule and form amendments that would require registrants to include a hyperlink to exhibits in their filings.

The proposal, announced on Aug. 31, 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 file on Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the index of their filings. Because the text-based American Standard Code for Information Interchange (ASCII) format cannot support functional hyperlinks, the amendments also require that these filings be submitted in HyperText Markup Language (HTML) format.

“The proposed changes should make it significantly easier to locate documents attached to company filings,” SEC Chairman Mary Jo White said in a statement. “This enhanced capability will benefit both...

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