On 31 August 2016, the SEC proposed that issuers would be required to include hyperlinks to their exhibits in their filings with the goal of making it easier to locate documents that are filed as exhibits.
This proposal would require issuers filing on forms F-10 or 20-F to include a hyperlink to each exhibit listed in the index. Issuers would also be required to file in HTML format. In 2015, 99% of filers already used HTML format, but a hardship exemption would be available.
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