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Is it required to hyperlink to pre-EDGAR documents?

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I have a question that follows on from the conversation regarding hyperlinking older documents. Is this part of the requirement as I had thought that it is required going forward in 2017, but not back. Thanks.
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  • Mike Davis
    • Modifié

    Hi Barbara!

    I believe I can shed a little light on your question.

    To answer your initial question, yes, this IS part of the SEC's requirement, which takes effect this September, at which point you'll be required to hyperlink to your exhibits, including those that are supplied in your actual filing, and those listed in your exhibit index. You DO NOT need to amend or refile any filings made prior to the effective date, but after this date they will need to have exhibit hyperlinks.

    You can, of course, begin to comply early for this amendment and start submitting your current filings with the appropriate hyperlinks, as we've seen many filers do already.

    Does this help answer your question? Let me know if you need me to elaborate on any of the above, or if you need anything else. Thanks as always and have a super day. Cheers!

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