Exhibit Hyperlinks

Watch the short webinar: Exhibit Hyperlinks - August 2017

For hyperlinks within the same report, see Table of Contents Hyperlinks.

For a broken hyperlink or other issues, see Hyperlink Troubleshooting.

Formatting Services

Our formatting services team can take care of setting up the exhibit hyperlinks to save time for your team. For more information, email formatting.services@certent.com.

New SEC Rule: Exhibit Hyperlinking

The SEC recently announced its Final Rule on Exhibit Hyperlinking as a part of its initiative to improve ease of access to exhibit information on EDGARElectronic Data Gathering, Analysis, and Retrieval (EDGAR), is a SEC system used by public companies to transmit filings of annual and quarterly reports and other disclosures. by eliminating the need to search.

The rule goes into effect on September 1, 2017 for both Domestic and Foreign Private Issuers and requires that exhibits included in the Exhibit Index be hyperlinked, whether incorporated by reference or as part of the submission itself. The rule primarily affects exhibits as required in Item 601 of Regulation S-K and certain exhibits required of Foreign Private Issuers for SEC form types, such as, registration statements, 10-Ks, 10-Qs, 8-Ks, and 20-Fs; however, notable exceptions to this rule include all XBRLExtensible Business Reporting Language (XBRL) is an XML-based standard for defining and exchanging business and financial performance information. exhibits, as well as exhibits pertaining to Forms 40-F and 6-K.

For specifics on this Final Rule, check out the full details here.

Hyperlink Previously Filed Exhibits (Incorporated by Reference)

To create a hyperlink to a previously filed exhibit incorporated by reference, see Hyperlink Previously Filed Exhibits.

Hyperlink Exhibits in the Same Submission (Filed Herewith)

To create a hyperlink to an attached exhibit in the same submission, see Hyperlink Attached Exhibit.

Common Questions

  • Use native Word Tables for your index; do not use tabs or table CrossLinks.
  • XBRL exhibits (101) do not require hyperlinks.
  • Filers are hyperlinking either the exhibit number, the exhibit description, or both; the rule does not specify.
  • Paper filings not available on EDGAR do not require hyperlinks, but need to be annotated; please review with your legal counsel.
  • Older filings may need to link to the complete submission text file, rather than an individual HTML file for the exhibit.
  • Exhibits included within the report (e.g. Ex 24.1 Power of Attorney on the signature page) can be hyperlinked to the place within the same document. See Table of Contents Hyperlinks.