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  Mike

  • March 24, 2017 00:58

  Hello again, Clifton!
  
  I took a quick at the most recent 10-Q filings and did not find any that incorporated active hyperlinks to their exhibits. The final ruling itself is not effective until September 2017, though,  so there is time for folks to get that squared away. I'd be interested as well of any filings that do contain a good example of hyperlinked exhibits.
  
  Thanks for your question and have an awesome day in the meantime.

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  Lynn Kaminski

  • April 23, 2017 22:12

  VISA, Inc.'s 10-Q filed April 21st has the exhibits hyperlinked. They hyperlinked both the Exhibit number and Exhibit description.

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  Barbara

  • April 26, 2017 19:00

  Hi, it is only 10-Qs and 10-Ks that need hyperlinking to exhibits or do 8-Ks need them too.  Our 8-Ks don't have exhibits listed separately anywhere.  Thanks!
  

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  Kelsi Patterson

  • June 03, 2017 00:01

  Hi, Do you have to hyperlink both the description and the number? I noticed in Visa's example they have both linked.

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  Jenn

  • June 03, 2017 00:56

  Kelsi - I've seen it both ways. The ones I found that didn't hyperlink the #s were Cisco, Apple, Intel, Microsoft and Adobe.
  
  

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  Michael Wright

  • August 02, 2017 03:35

  Hi Barbara,

  Most forms require hyperlinking. It's required for Forms S-1, S-3, S-4, S-8, S-11, SF-1, SF-3, F-1, F-3 and F-4 under the Securities Act of 1933 and Forms 10, 10-K, 10-Q, 8-K and 10-D under the Securities Exchange Act of 1934. And, Forms F-10 and 20-F.

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  Jonathan Gregory

  • August 03, 2017 01:29

  Hi Clifton -

  I use the hyperlinking function in our 10-Q filings (page 44):

  https://www.sec.gov/Archives/edgar/data/47111/000004711117000022/a2017_formx10-qq1.htm

  Thanks!

  Jonathan

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