Examples for new exhibit hyperlinking requirement
Does anyone know of a Company filing that is already in compliance with the hyperlinking requirement that I could review as an example on the SEC website?
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.0
VISA, Inc.'s 10-Q filed April 21st has the exhibits hyperlinked. They hyperlinked both the Exhibit number and Exhibit description.0 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!0 Hi, Do you have to hyperlink both the description and the number? I noticed in Visa's example they have both linked.0 Kelsi - I've seen it both ways. The ones I found that didn't hyperlink the #s were Cisco, Apple, Intel, Microsoft and Adobe.0
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.0
Hi Clifton -
I use the hyperlinking function in our 10-Q filings (page 44):
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