This amendment would affect filings that are subject to the exhibit requirements under Item 601 of Regulation S-K. Filers would need to hyperlink both exhibits that are included as part of the filing and exhibits that are incorporated by reference.

These changes would significantly reduce the time and effort required by investors and other consumers of financial data to locate data contained in exhibits, particularly in those exhibits incorporated by reference. By hyperlinking the exhibit index, investors will no longer have to locate previous filings to view exhibits that are incorporated by reference.

The proposed changes affect the following forms: S-1, S-3, S-4. S-8. S-11, F-1, F-3, F-4, SF-1, SF-3, 10, 10-K, 10-Q, 8-K, 10-D, 10-F and 20-F. Exhibits filed with Form ABS-EE and XBRL exhibits would not require hyperlinking because these documents are unconverted data.

Comments are due for this proposed rule 45 days after publication of the rule in the Federal Register. Comments that have been received can be viewed here.

GoFiler contains tools to insert and create hyperlinks for the exhibit index. With the Insert Hyperlink function, you can add a hyperlink reference to a document included in the filing as well as to documents previously filed on EDGAR. If you would like more information on hyperlinking, please contact our customer service team by calling (585) 424-1700 or e-mailing support@novaworkssoftware.com.

Sources

SEC Proposes Amendments to Require Hyperlinks to Exhibits in Filings

SEC Release No. 33-10201: Exhibit Hyperlinks and HTML Format