![]() Each exhibit filed must contain a list briefly identifying the contents of all omitted schedules. (5) Schedules (or similar attachments) to the exhibits required by this Item are not required to be filed provided that they do not contain information material to an investment or voting decision and that information is not otherwise disclosed in the exhibit or the disclosure document. Such amendment or modification need not be filed where such previously filed exhibit would not be currently required. Any amendment or modification to a previously filed exhibit to a Form 10, 10–K or 10–Q document shall be filed as an exhibit to a Form 10–Q and Form 10–K. (4) If a material contract or plan of acquisition, reorganization, arrangement, liquidation or succession is executed or becomes effective during the reporting period reflected by a Form 10–Q or Form 10–K, it shall be filed as an exhibit to the Form 10–Q or Form 10–K filed for the corresponding period. ![]() With regard to forms not listed in that table, reference shall be made to the appropriate form for the specific exhibit filing requirements applicable thereto. (3) This Item applies only to the forms specified in the exhibit table. For a description of each of the exhibits included in the exhibit table, see paragraph (b) of this section. ![]() If a registration statement or report is amended, each amendment must include hyperlinks to the exhibits required with the amendment. Each exhibit identified in the exhibit index (other than an exhibit filed in eXtensible Business Reporting Language or an exhibit that is filed with Form ABS–EE) must include an active link to an exhibit that is filed with the registration statement or report or, if the exhibit is incorporated by reference, an active hyperlink to the exhibit separately filed on EDGAR. If an exhibit is incorporated by reference, this must be noted in the exhibit index. For convenient reference, each exhibit shall be listed in the exhibit index according to the number assigned to it in the exhibit table. (2) Each registration statement or report shall contain an exhibit index, which must appear before the required signatures in the registration statement or report. (1) Subject to Rule 411(c) ( § 230.411(c) of this chapter) under the Securities Act and Rule 12b–23(c) (§ 240.12b–23(c) of this chapter) under the Exchange Act regarding incorporation of exhibits by reference, the exhibits required in the exhibit table must be filed as indicated, as part of the registration statement or report. Link to an amendment published at 88 FR 51943, Aug.
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