[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR232.105]

[Page 639-640]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 232--REGULATION S-T--GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS--Table of Contents
 
Sec. 232.105  Limitation on use of HTML documents and hypertext links.

    (a) Electronic filers must submit the following documents in ASCII: 
Form N-SAR (Sec. 274.101 of this chapter) and Form 13F (Sec. 249.325 of 
this chapter). Notwithstanding the provisions of this

[[Page 640]]

section, electronic filers may submit exhibits to Form N-SAR in HTML.
    (b) Electronic filers may not include in any HTML document hypertext 
links to sites, locations, or documents outside the HTML document, 
except to links to officially filed documents within the current 
submission and to documents previously filed electronically and located 
in the EDGAR database on the Commission's public web site (www.sec.gov). 
Electronic filers also may include within an HTML document hypertext 
links to different sections within that single HTML document.
    (c) If a filer includes an external hypertext link within a filed 
document, the information contained in the linked material will not be 
considered part of the document for determining compliance with 
reporting obligations, but the inclusion of the link will cause the 
filer to be subject to the civil liability and antifraud provisions of 
the federal securities laws with reference to the information contained 
in the linked material.

[65 FR 24800, Apr. 27, 2000]