Documents previously filed and listed in the exhibit index must include hyperlinks to the SEC’s EDGAR archives. These exhibits, often referred to as “incorporated by reference,” are cited rather than physically included in the current submission.
Find the Hyperlink Address
Only SEC.gov web addresses are recognized as valid URLs in filings, while hyperlinks to external sites are automatically removed. The method for obtaining the correct SEC.gov URL varies depending on whether the referenced filing includes iXBRL.
► Find Filings that include XBRL
Search the company’s SEC filings and open the reference document. If the document includes iXBRL files you will see orange lines (iXBRL) tags on the cover page, or other locations in the document, you may also look for Exhibit 104 in the documents Exhibit index. Additionally, the URL will include “ix?doc=” because you are viewing the iXBRL version of the document. To obtain the correct URL, switch to HTML view.
In the upper-left corner of the page, select Menu, then Open HTML View. The filing will open in a new tab without the iXBRL. Copy the entire URL from the browser’s address bar. The correct URL should resemble this format: https://www.sec.gov/Archives/edgar/data/cik/00000012345.htm.
Make sure “ix?doc=” is NOT included in the URL.
Note: If the referenced filing is an exhibit, you must open the exhibit from the index of the original filing and copy its URL to the exhibit, not the URL of the main document with which it was submitted. For example, if the reference is “Exhibit 10.1 filed on Form 8-K,” you must search for the 8-K, open it in HTML view, then select Exhibit 10.1 and copy its URL.
► Find Non-XBRL Filings
Search the company’s SEC filings and open the reference document. Copy the entire URL from the browser’s address bar. Note, if the referenced filing is an exhibit, you must open the exhibit from the index of the filing and copy the URL to the exhibit, not the document with which it was submitted.
Another method for copying the URL is to search the SEC’s archive for the correct filing and right-click on the linked description of the document, then select “Copy address link.” It is important to select the correct reference; for example, take care not to link the main document if instead the exhibit is referenced in the exhibit index.
Create an Incorporated by Reference Hyperlink
- Highlight the text to be linked. With the text selected, click Add Link on the Insert ribbon.
- From the Link To options, select “Link to previously filed document on the SEC’s EDGAR system.”
- Use the instructions above to locate and copy the full SEC archive web address and paste it into the URL field. Click OK to create the link. The hyperlinking is successful when the text turns blue and is underlined.
Edit a Hyperlink
To edit the description that has already been hyperlinked, place your cursor within the blue underlined text. Type as you normally would to edit text or highlight a portion of the description and type over it to replace it or remove it.
Remove a Hyperlink
Use this quick one-step hyperlink removal for descriptions that no longer need to be hyperlinked and for incorrect hyperlinks, as they will need to be removed then re-linked with the correct document.
Place your cursor anywhere within the blue highlighted text. Press Remove Link on the Insert tab. Removing the hyperlink is successful if the text no longer appears as blue underlined. If the row including the exhibit is to be removed from the index in its entirety, then you can simply delete the row from the table, and do not need to remove the hyperlink first.
Tags: hyperlinks, exhibit links, incorporated, previously filed, referenced, incorp