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  Mike

  • 2017年04月05日 01:14

  Hello Ada, and welcome to the Community! 
  
  Great news. Both Item 601 of Regulation S-K and Rule 102 of Regulation S-T of the Exchange Act Rule 0-3(c) [17 CFR 240.0-3(c)] state that exhibits filed in XBRL format are not required to have active hyperlinks applied. So no need to hyperlink your XBRL files. :)
  
  For reference, here is the verbiage of both rulings:
  
  Item 601(a)(2) of Regulation S-K [17 CFR 229.601(a)(2)] 
  

  Each exhibit identified in the exhibit index (other than an exhibit filed in eXtensible Business Reporting Language or an exhibit that is filed with Form ABS-EE) must include an active link to an exhibit that is filed with the registration statement or report or, if the exhibit is incorporated by reference, an active hyperlink to the exhibit separately filed on EDGAR. If a registration statement or report is amended, each amendment must include hyperlinks to the exhibits required with the amendment.

  Rule 102(d) of Regulation S-T [17 CFR 232.102(d)]
  

  Electronic filers must submit such registration statement or report in HTML and each exhibit identified in the exhibit index (other than an exhibit filed in eXtensible Business Reporting Language or an exhibit filed with Form ABS-EE must include an active link to an exhibit that is filed with the registration statement or report or, if the exhibit is incorporated by reference, an active hyperlink to the exhibit separately filed on EDGAR, unless such exhibit is filed in paper pursuant to a temporary or continuing hardship exemption under Rules 201 or 202 of Regulation S-T (§232.201 or §232.202) or pursuant to Rule 311 of Regulation S-T (§232.311).

  Hope that help. Let me know if you have any questions. Cheers!
  

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  Ada Mong

  • 2017年04月05日 01:18

  Thank you! It is very helpful :)

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