United States

Registrants required to include hyperlinks to exhibits

FINANCIAL REPORTING INSIGHTS  | 

Effective September 1, 2017, registrants that file registration statements or reports subject to the exhibit requirements under Item 601 of Regulations S-K will be required to include a hyperlink to each exhibit listed in the exhibit index of these filings. Specifically, per SEC Release No. 33-10322, Exhibit Hyperlinks and HTML Format, registrants will be required to include a hyperlink to each exhibit identified in the exhibit index, unless the exhibit is filed in paper pursuant to a temporary or continuing hardship exemption under Rules 201 or 202 of Regulation S-T, or pursuant to Rule 311 of Regulation S-T.  

Registrants also will be required to file in HTML format the registration statements and reports subject to the exhibit filing requirements under Item 601 of Regulation S-K because the text-based American Standard Code for Information Interchange (ASCII) format cannot support functional hyperlinks. The rules provide a longer compliance date for non-accelerated filers and smaller reporting companies that submit filings in ASCII. Such registrants will not have to comply with the final rules until September 1, 2018.