Regulatory Alerts2016-09-12 | 2016-21313Added
Exhibit Hyperlinks and HTML Format
The Securities and Exchange Commission proposes amendments to Regulation S-K and Regulation S-T to require registrants to include active hyperlinks to each exhibit listed in the exhibit index of their filings. To enable this functionality, the Commission further proposes mandating that all such registration statements and periodic reports be submitted in HyperText Markup Language (HTML) format rather than ASCII. These changes aim to improve investor access to exhibits by eliminating the need to manually search for documents incorporated by reference within the EDGAR system.
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