SEC update: Hyperlinking Exhibit Indexs

This month, the SEC voted to adopt amendments that will require registrants that file registration statements and periodic reports to include hyperlinks to each exhibit listed in the index of these filings. The amendments, which have a compliance date of September 1, 2017, also require that registrants submit all such filings in HMTL format.

The SEC also voted to propose the use of Inline XBRL for financial statements. For more info, click here.

What you need to know:

An Overview

  • Documents listed in the Exhibit Index must include a hyperlink that will link directly to the exhibit
  • The goal of the ruling is to improve investors’ access to information
  • All exhibits that are “filed herewith” or incorporated by reference must be hyperlinked when filed starting September 1, 2017. The SEC encourages early compliance with the Final Rule (33-10322)

Form Types

  • Covers all Form Types listed in Item 601 of Reg. S-K, plus 20-F and F-10
  • S-1, S-1/A, S-1MEF, POS AM, POS ASR, POS EX, POS 462B, POS 462C
  • S-3, S-3/A, S-3D, S-3ASR, S-3MEF, S-3DPOS, S-4, S-4/A, S-4EF, S-4MEF, S-4 POS
  • S-8, S-8POS, S-11, S-11/A, S-11MEF, SF-1, SF-1/A, SF-3, SF-3/A, SF-3MEF
  • F-1, F-1/A, F-1MEF, F-3, F-3/A, F-3D, F-3ASR, F-3DPOS, F-3MEF, F-4, F-4/A, F-4EF, F-4 POS, F-4MEF
  • F-10, F-10/A, F-10POS
  • 10-12B, 10-12G, 10-12B/A, 10-12G/A
  • 20-FR12B, 20-FR12B/A, 20-FR12G, 20-FR12G/A, 20-F, 20-F/A
  • 10-K, 10-KT, 10-K/A, 10-KT/A, 10-Q, 10-QT, 10-Q/A, 10-QT/A
  • 8-K, 8-K/A, 8-K12B, 8-K12G3, 8-K12B/A, 8-K12G3/A, 8-K15D5, 8-K15D5/A
  • 10-D, 10-D/A

“SEC Rulemaking Under New Leadership”


  • Exhibits that have not been filed electronically
  • XBRL exhibits
  • 10-D reports which contain reference to ABS-EE exhibits

For the full report from The SEC, click here.

Need a hand?

Vintage and Toppan Vite are here to help should you seek assistance regarding new SEC developments and rulings. We employ experts in EDGAR filings, XBRL solutions, and SEC procedures to make financial reporting easy for you and your team. Contact us today!

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