General Rules and Regulations for
Rule 102 -- Exhibits
Exhibits to an electronic filing that have not previously
been filed with the Commission shall be filed in electronic format, absent a hardship
exemption. Previously filed exhibits, whether in paper or electronic format, may
be incorporated by reference into an electronic filing to the extent permitted
by Item 10(f) of Regulation S-B and Item
10(d) of Regulation S-K, Rule 411 under
the Securities Act, Rule 12b-23 or 12b-32
under the Exchange Act, Rule 22 under the Public Utility Holding Company Act (§
250.22 of this chapter), Rules 0-4, 8b-23,
and 8b-32 under the Investment Company
Act and Rule 303 of Regulation S-T. An electronic filer
may, at its option, restate in electronic format an exhibit incorporated by reference
that originally was filed in paper format.
Note to paragraph a:
Exhibits to a Commission schedule filed pursuant to Section 13
or 14(d) of the Exchange Act may be filed
in paper under cover of Form SE where such exhibits previously were filed in paper
(prior to a registrant's becoming subject to mandated electronic filing or pursuant
to a hardship exemption) and are required to be refiled pursuant to the schedule's
general instructions. See Rule 311(b) of Regulation
Amendments to all exhibits shall be filed in electronic
format, absent a hardship exemption.
Notwithstanding any other provision of this section,
an electronic filer shall, upon amendment, restate in electronic format its articles
of incorporation, by-laws or investment advisory agreement (in the case of a registered
investment company or a business development company).
Each electronic filing requiring exhibits must include an exhibit index which must
immediately precede the exhibits filed with the document. The index must list each exhibit filed, whether filed
electronically or in paper. Whenever a filer files an exhibit in paper pursuant to a temporary or continuing
hardship exemption (Rule 232.201 or Rule 232.202) or pursuant to Rule 232.311, the filer must place the letter "P"
next to the listed exhibit in the exhibit index of the electronic filing to reflect the fact that the filer
filed the exhibit in paper. In addition, if the exhibit is filed in paper pursuant to Rule 232.311, the filer
must place the designation "Rule 311" next to the letter "P" in the exhibit index. If the exhibit is filed
in paper pursuant to a temporary or continuing hardship exemption, the filer must place the letters "TH" or "CH,"
respectively, next to the letter "P" in the exhibit index. Whenever an electronic confirming copy of an exhibit is
filed pursuant to a hardship exemption (Rule 232.201 or Rule 232.202(d)), the exhibit index should specify where the
confirming electronic copy can be located; in addition, the designation "CE" (confirming electronic) should be
placed next to the listed exhibit in the exhibit index.
Notwithstanding the provisions of paragraphs (a) through (d) of this section, any
incorporation by reference by a registered investment company or a business development company must relate only to
documents that have been filed in electronic format on the EDGAR system, unless the document has been filed in paper
under a hardship exemption (Rule 232.201 or Rule 232.202) and any required confirming electronic copy has been submitted.
Persons submitting filings electronically under the
Public Utility Act shall not be subject to paragraph (c) of this section.
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