§ 230.403Requirements as to paper, printing, language and pagination.
(a) Registration statements, applications and reports shall be filed on good
quality, unglazed, white paper no larger than 81/2 × 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 81/2 × 11 inches in size.
(b) 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:
(i) Articles of incorporation, memoranda of association, bylaws, and other
comparable documents, whether original or restated;
(ii) Instruments defining the rights of security holders, including indentures
qualified or to be qualified under the Trust Indenture
Act of 1939;
(iii) Voting agreements, including voting trust agreements;
(iv) Contracts to which directors, officers, promoters, voting trustees or
security holders named in a registration statement are parties;
(v) Contracts upon which a filer's business is substantially
(vi) Audited annual and interim consolidated financial information; and
(vii) Any document that is or will be the subject of a confidential treatment
request under § 230.406 or § 240.24b-2 of this
(i) 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:
(A) The foreign language document does not consist of any of the subject
matter enumerated in paragraph (c)(2) of this section; or
(B) The applicable form permits the use of an English summary.
(ii) Any English summary submitted under paragraph (c)(3) of this section
(A) Fairly and accurately summarize the terms of each material provision of the foreign language document;
(B) Fairly and accurately describe the terms that have been omitted or
(4) 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.
(5) 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(§ 232.11).
(d) 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
[47 FR 11434, Mar. 16, 1982, as amended at 47 FR 58238, Dec. 30, 1982; 67 FR
36698, May 24, 2002]
Title 17 published on 2014-04-01.
The following are only the Rules published in the Federal Register after the published date of Title 17.
For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.