The Securities and Exchange Commission today proposed rule and form amendments that would require registrants to include a hyperlink to exhibits in their filings.
“The proposed changes should make it significantly easier to locate documents attached to company filings,” said SEC Chair Mary Jo White. “This enhanced capability will benefit both investors and companies.”
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 HyperText Markup Language (HTML) format.
The public comment period will remain open for 45 days following publication in the Federal Register. To submit comments, use the SEC’s Internet submission form or send an e-mail to email@example.com.