[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: 17CFR232.306] [Page 644-645] 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. 232.306 Foreign language documents and symbols. (a) Foreign language documents shall not be filed with the Commission in electronic format. A fair and accurate English translation of any required document shall be filed. A written representation to that effect shall be included in the English translation document and the representation shall be signed by a designated officer in the manner set forth in Rule 302 of Regulation S-T (Sec. 232.302). Upon request, any foreign language document otherwise required to be filed shall be provided to the Commission or the staff. Note: With respect to submission of an electronic filer's latest annual budget required to be filed as Exhibit B in Form 18 (Sec. 249.218 of this chapter) or as Exhibit (c) in Form 18-K (Sec. 249.318 of this chapter), for foreign governments and political subdivisions thereof, if an English version of such filer's last annual budget as presented to its legislative body has been prepared, it shall be filed electronically. If no such version has been prepared, the budget need not be filed, but shall be provided to the Commission upon request. (b) Foreign currency denominations must be expressed in words or letters in the English language rather than representative symbols, except that HTML documents may include any representative foreign currency symbols that the EDGAR Filer Manual specifies. The limitations of this paragraph do not apply to unofficial PDF copies [[Page 645]] submitted in accordance with Rule 104 of Regulation S-T (Sec. 232.104). [58 FR 14670, Mar. 18, 1993; 58 FR 21349, Apr. 21, 1993, as amended at 59 FR 67762, Dec. 30, 1994; 64 FR 27896, May 21, 1999]