[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: 17CFR232.303]

[Page 643]
 
              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. 232.303  Incorporation by reference.

    (a) The following documents shall not be incorporated by reference 
into an electronic filing:
    (1) Any document filed in paper in violation of mandated electronic 
filing requirements;
    (2) Any document filed in paper pursuant to a hardship exemption for 
which a required confirming electronic copy has not been submitted.
    (3) For a registered investment company or a business development 
company, documents that have not been filed in electronic format, unless 
the document has been filed in paper under a hardship exemption 
(Sec. 232.201 or 232.202 of this chapter) and any required confirming 
copy has been submitted.
    (b) If any portion of the annual or quarterly report to security 
holders is incorporated by reference into any electronic filing, such 
portion of the annual or quarterly report to security holders shall be 
filed in electronic format as an exhibit to the filing, as required by 
Item 601(b)(13) of Regulation S-K and Item 601(b)(13) of Regulation S-B. 
This requirement shall not apply to incorporation by reference by an 
investment company from an annual or quarterly report to security 
holders.

[58 FR 14670, Mar. 18, 1993, as amended at 59 FR 67762, Dec. 30, 1994; 
62 FR 36457, July 8, 1997; 64 FR 27895, May 21, 1999; 65 FR 24800, Apr. 
27, 2000]