Tag: HTML

Adding hyperlinks to exhibits

As discussed in more detail in this PubCo post, beginning September 1, 2017, registration statements and periodic and current reports that are subject to the Reg S-K Item 601 exhibit requirements (or filings on Forms F-10 or 20-F) will be required to include, in the exhibit index of these filings, an active link or hyperlink to each exhibit listed, whether or not the exhibit is incorporated by reference. In addition, because the ASCII format supports cross-references but not functional hyperlinks, to enable the inclusion of hyperlinks, registrants will be required to submit these form and report filings in HTML format. Non-accelerated filers and smaller reporting companies that submit filings in ASCII will not need to comply with these requirements until September 1, 2018. Instructions will be included in Chapter 5 of Volume II of the EDGAR Filer Manual, the final version of which will be available around July 17, but for a preview, a draft version (which is subject to change) is available online.