Effective September 1, 2017, public companies will be required to include hyperlinks to each exhibit listed in the exhibit index to a registration statement or report. Exhibits filed in eXtensible Business Reporting Language (XBRL) or exhibits filed with Form ABS-EE are excluded from this requirement. This requirement will make all exhibits to a filing, including those incorporated by reference from earlier filings, more easily accessible to investors. Companies should plan for additional review time, especially in the context of the first Form 10-K filed following the effective date, to ensure that all links are included and accurate. If an inaccurate or non functioning link is included in a registration statement that is not yet effective, it must be corrected in a pre-effective amendment. If the error is found in a registration statement that has become effective or an Exchange Act report, the link must be corrected in the next Exchange Act report that requires or includes an exhibit. A post effective amendment to a registration statement may also be used to correct a link. Companies should also take the opportunity to confirm that they have included all necessary exhibits and eliminated any historical references to exhibits that may no longer be required.
Hyperlinks required for all filed exhibits
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