General Rules and Regulations for
Electronic Filings
Regulation S-T
Rule 306 -- Foreign Language Documents and Symbols [Effective until Nov. 4,
2002.]
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. 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 or as Exhibit (c) in Form
18-K, for foreign governments and political sub-divisions thereof, if an English
vension 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.
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 submitted in accordance with Rule
104 of Regulation S-T.
Notice to Users: The Deskbook is made available
with the understanding that the University of Cincinnati College
of Law is not engaged in rendering legal, accounting or other professional
services. If legal advice or other expert assistance is required,
the services of a competent professional person should be sought. See Terms and Conditions of Use.
