Securities Lawyer's Deskbook
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General Rules and Regulations
promulgated
under the
Securities Act of 1933





Rule 403 -- Requirements as to Paper, Printing, Language and Pagination [Effective Nov. 4, 2002.]


  1. Registration statements, applications and reports shall be filed on good quality, unglazed, white paper no larger than 8\1/2\ x 11 inches in size, insofar as practicable. To the extent that the reduction of larger documents would render them illegible, such documents may be filed on paper larger than 8\1/2\ x 11 inches in size.

  2. The registration statement and, insofar as practicable, all papers and documents filed as a part thereof shall be printed, lithographed, mimeographed or typewritten. However, the statement or any portion thereof may be prepared by any similar process which, in the opinion of the Commission, produces copies suitable for a permanent record. Irrespective of the process used, all copies of any such material shall be clear, easily readable and suitable for repeated photocopying. Debits in credit categories and credits in debit categories shall be designated so as to be clearly distinguishable as such on photocopies.

    1. All Securities Act filings and submissions must be in the English language, except as otherwise provided by this section. If a registration statement or other filing requires the inclusion of a document that is in a foreign language, the filer must submit instead a fair and accurate English translation of the entire foreign language document, except as provided by paragraph (c)(3) of this section.

    2. If a registration statement or other filing or submission subject to review by the Division of Corporation Finance requires the inclusion of a foreign language document as an exhibit or attachment, the filer must submit a fair and accurate English translation of the foreign language document if consisting of any of the following, or an amendment of any of the following:

      1. Articles of incorporation, memoranda of association, bylaws, and other comparable documents, whether original or restated;

      2. Instruments defining the rights of security holders, including indentures qualified or to be qualified under the Trust Indenture Act of 1939;

      3. Voting agreements, including voting trust agreements;

      4. Contracts to which directors, officers, promoters, voting trustees or security holders named in a registration statement are parties;

      5. Contracts upon which a filer's business is substantially dependent;

      6. Audited annual and interim consolidated financial information; and

      7. Any document that is or will be the subject of a confidential treatment request under Rule 406 or Rule 24b-2.

      1. A filer may submit an English summary instead of an English translation of a foreign language document as an exhibit or attachment to a filing subject to review by the Division of Corporation Finance as long as:

        1. The foreign language document does not consist of any of the subject matter enumerated in paragraph (c)(2) of this section; or

        2. The applicable form permits the use of an English summary.

      2. Any English summary submitted under paragraph (c)(3) of this section must:

        1. Fairly and accurately summarize the terms of each material provision of the foreign language document; and

        2. Fairly and accurately describe the terms that have been omitted or abridged.

    3. When submitting an English summary or English translation of a foreign language document under this section, a filer must identify the submission as either an English summary or English translation. A filer may submit a copy of the unabridged foreign language document when including an English summary or English translation of a foreign language document in a filing. A filer must provide a copy of any foreign language document upon the request of Commission staff.

    4. A Canadian issuer may file an exhibit or other 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, or 239.41 of this chapter), 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, for an electronic filing, if the filing is an HTML document, as defined in Regulation S-T Rule 11.

  3. The manually signed original (or in the case of duplicate originals, one duplicate original) of all registrations, applications, statements, reports or other documents filed under the Act shall be numbered sequentially (in addition to any internal numbering which otherwise may be present) by handwritten, typed, printed or other legible form of notation from the first page of the document through the last page of that document and any exhibits or attachments thereto. Further, the total number of pages contained in a numbered original shall be set forth on the first page of the document.


Regulatory History


47 FR 11434, Mar. 16, 1982, as amended at 47 FR 58238, Dec. 30, 1982; 67 FR 36678, 36698, May 24, 2002

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