General Rules and Regulations for
Electronic Filings
Regulation S-T
Rule 306 -- Foreign Language Documents and Symbols [Effective Nov. 4, 2002.]
All electronic filings and submissions must be in
the English language, except as otherwise provided by paragraph (d) of this section.
If a filing or submission requires the inclusion of a document that is in a foreign
language, a party must submit instead a fair and accurate English translation
of the foreign language document in accordance with Rule
403(c) or Rule 12b-12(d), except
as otherwise provided by paragraph (c) of this section. Alternatively, if the
foreign language document is an exhibit or attachment to a filing or submission
subject to review by the Division of Corporation Finance, a party may provide
a fair and accurate English summary of the foreign language document if permitted
by Rule 403(c)(3) or Rule 12b-12(d)(3).
When including an English summary or English translation
of a foreign language document in an electronic filing or submission, a party
may also submit a copy of the unabridged foreign language document in paper under
cover of Form SE in accordance with Rule
311 of Regulation S-T. A filer must provide a copy of any foreign language
document upon the request of Commission staff.
A foreign government or its political subdivision
must electronically file a fair and accurate English translation, if available,
of its latest annual budget as presented to its legislative body, as Exhibit B
to Form 18 or Exhibit (c) to Form 18-K (§
249.318 of this chapter). If no English translation is available, a foreign government
or political subdivision must submit a copy of the foreign language version of
its latest annual budget in paper under cover of Form SE.
A Canadian issuer may file an HTML document, as defined
in Rule 11 of Regulation S-T, that contains text in both
French and English if the issuer included the French text to comply with the requirements
of the Canadian securities administrator or other Canadian authority, and the
French text is in an exhibit to or part of:
A registration statement on Form F-7,
F-8, F-9, F-10,
or F-80 (§ § 239.37, 239.38, 239.39, 239.40, and 239.41 of this chapter);
A registration statement or annual report on Form
40-F; or
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.
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