Recently, the SEC voted to adopt new rules and form amendments to make it easier for investors and other market participants to find and access exhibits in registration statements and periodic reports. The new rules take effect September 1, 2017. Below we have highlighted 10 FAQs about the new rules.
- What are the new rules on exhibit hyperlinks generally?
- What forms are covered by the new rules?
- Which exhibits must be hyperlinked?
- What are the compliance dates?
- How do the new rules apply to registration statements?
- How will we hyperlink to an exhibit that is filed for the first time when no web address will be available for that exhibit before the filing is made?
- Can we choose to hyperlink to external websites?
- How will the exhibit index look after the exhibits are hyperlinked?
- What happens if there is an error in the hyperlink?
- What should companies be doing now?
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