§ 230.483Exhibits for certain registration statements.
If a registration statement is prepared on a form available solely to investment
companies registered under the Investment Company
Act of 1940, or a business development company which is selling or proposing to
sell its securities pursuant to a registration statement which has been filed
under the Act, the following provisions apply:
(a) Such registration statement shall contain an exhibit index, which should
immediately precede the exhibits filed with such registration statement. The
exhibit index shall indicate by handwritten, typed, printed or other legible
form of notation in the manually signed original registration statement the page number in the
sequential numbering system where such exhibit can be found. Where exhibits
are incorporated by reference, this fact shall be noted in the exhibit index
referred to in the preceding sentence. Further, the first page of the
manually signed registration statement shall list the page in the filing
where the exhibit index is located.
(b) If any name is signed to the registration statement pursuant to a power
of attorney, copies of such powers of attorney shall be filed as an exhibit
to the registration statement. In addition, if the name of
any officer signing on behalf of the registrant, or attesting the registrant's seal, is signed pursuant to a power of
attorney, certified copies of a resolution of the registrant's board of directors authorizing such
signature shall also be filed as an exhibit to the registration statement. A
power of attorney that is filed with the Commission shall relate to a specific filing, an
amendment thereto, or a related registration statement that is to be
effective upon filing pursuant to Rule 462(b) (§
230.462(b)) under the Act.
(1) All written consents are required to be filed as an exhibit to the
registration statement, together with a list thereof. Such consents shall be
dated and manually signed. Where the consent of an expert or counsel is
contained in his report or opinion, a reference shall be made in the list to
the report or opinion containing the consent.
(2) In a registration statement filed pursuant to Rule 462(b) (§ 230.462(b)) by a closed-end company, any required consent may be incorporated
by reference into the registration statement from a previously filed
registration statement related to the offering, provided that the consent contained in the
previously filed registration statement expressly provides for such
incorporation. Any consent filed in a Rule 462(b) (§ 230.462(b)) registration statement may contain duplicated or facsimile versions
of required signatures, and such signatures shall be considered manually
filed for the purposes of the Act and the rules thereunder.
(d) The registrant:
(1) May file such exhibits as it may desire in addition to those required by
the appropriate form. Such exhibits shall be so marked as to indicate
clearly the subject matters to which they refer;
(2) In any case where two or more indentures, contracts, frachises, or other
documents required to be filed as exhibits are substantially identical in
all material respects except as to the parties
thereto, the dates of execution, or other details, need file a copy of only
one of such documents, with a schedule identifying the other documents
omitted and setting forth the material details in which such documents differ from the
document of which a copy is filed. The Commission may at any time in its discretion require
filing of copies of any documents so omitted; and
(3) If an exhibit to a registration statement (other than an opinion or
consent), filed in preliminary form, has been changed only (i) to insert
information as to interest, dividend or conversion rates, redemption or
conversion prices, purchase or offering prices, underwriters' or dealers' commission, names, addresses or participation of
underwriters or similar matters, which information appears elsewhere in an
amendment to the registration statement, or (ii) to correct typographical
errors, insert signatures or make other similar immaterial changes, then,
notwithstanding any contrary requirement of any rule or form, need not
refile such exhibit as so amended; provided the registrant states in the amendment to the registration
statement the basis provided by this rule for not refiling such exhibit. Any
such incomplete exhibit may not, however, be incorporated by reference in
any subsequent filing under any Act administered by the Commission.
[47 FR 11446, Mar. 16, 1982, as amended at 58 FR 14857, Mar. 18, 1993; 59 FR
36261, July 15, 1994; 59 FR 67761, Dec.
30, 1994; 60 FR 26618, May 17, 1995; 63 FR 13943, Mar. 23, 1998; 65 FR
24799, Apr. 27, 2000]
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.