SEC Proposes Requiring Hyperlinks and HTML Formatting in Registration Filings

The SEC proposed rule and form amendments requiring registrants to include a hyperlink to exhibits in their filings, and to submit all filings in Hypertext Markup Language ("HTML") format. The enhanced HTML capability is designed to make it easier for both investors and companies to access relevant information.

The proposed amendments apply to registrants that file registration statements and periodic and current reports that are subject to the exhibit requirements under Item 601 of Reg. S-K, or that file on Forms F-10 or 20-F. The public comment period will remain open for 45 days following publication in the Federal Register.