Starting 1 September 2017, new rules requiring hyperlinking of exhibits in SEC filings have taken effect. As discussed in our Q1 2017 Memorandum, the SEC adopted these rules in March in order to make access to exhibits in registration statements and periodic reports that were originally provided in previous filings easier for market participants to locate. As a reminder, the new rules apply to companies 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, but will not apply to Form 6-Ks. The relevant SEC announcement of last March is available at:
Our related client publication is available at:
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