SEC has adopted a final rule requiring public companies to include hyperlinks in their exhibit index, making it easier for investors to locate previously filed exhibits.   According to the SEC, there was overwhelming support for this final rule.   Previous to this ruling, to locate a filing, investors had to read the exhibit index to a public company’s SEC filings, which, more often than not, was incorporated by reference.   Linking directly to the filing is a common sense amendment that will speed up the process for investors.

For more information on the SEC ruling see the newswire by Reuters: SEC adopts rules requiring hyperlinks for corporate exhibits

Submitted by Jenny Zook, Reference Librarian on March 7, 2017

This article appears in the categories: Law Library