General Rules and Regulations for
Rule 104 -- Unofficial PDF Copies Included in an Electronic Submission
An electronic submission, other than a Form 3, a Form 4, a Form 5, a Form ID, a Form TA-1, a Form TA-2, or a Form TA-W, may include one unofficial PDF copy of each electronic document contained within that submission, tagged in the format required by the EDGAR Filer Manual.
Except as provided in paragraphs (c) and (f) of this
section, each unofficial PDF copy must be substantively equivalent to its associated
electronic document contained in the electronic submission. An unofficial PDF
copy may contain graphic and image material (but not animated graphics, or audio
or video material), notwithstanding the fact that its HTML or ASCII document counterpart
may not contain such material but instead may contain a fair and accurate narrative
description or tabular representation of any omitted graphic or image material.
If a filer omits an unofficial PDF copy from, or
submits one or more flawed unofficial PDF copies in, the electronic submission
of an official filing, the filer may add or resubmit an unofficial PDF copy by
electronically submitting an amendment to the filing to which it relates. The
amendment must include an explanatory note that the purpose of the amendment is
to add or to correct an unofficial PDF copy.
If such an amendment is filed, the official amendment
may consist solely of the cover page (or first page of the document), the explanatory
note, and the signature page and exhibit index (where appropriate). The corresponding
unofficial copy must include the complete text of the official filing document
for which the amendment is being submitted.
If the amendment is being filed to add or resubmit
an unofficial PDF copy of one or more exhibits, the submission may consist of
the following: the official filing--consisting of the cover page (or first page
of the document), the explanatory note, the signature page (where appropriate),
the exhibit index, and a separate electronic exhibit document for each exhibit
for which an unofficial PDF copy is being submitted--and the corresponding unofficial
PDF copy of each exhibit document. However, the text of the official exhibit document
need not repeat the text of the exhibit; that document may contain only the following
legend: RESUBMITTED TO ADD/REPLACE UNOFFICIAL PDF COPY OF EXHIBIT.
An unofficial PDF copy is not filed for purposes
of section 11 of the Securities Act, section
18 of the Exchange Act, section 16 of the Public Utility Act (15 U.S.C. 79p),
section 323 of the Trust Indenture Act (15 U.S.C. 77www), or section
34(b) of the Investment Company Act, or otherwise subject to the liabilities
of such sections, and is not part of any registration statement to which it relates.
An unofficial PDF copy is, however, subject to all other civil liability and anti-fraud
provisions of the above Acts or other laws.
Unofficial PDF copies that are prospectuses are subject
to liability under Section 12 of the Securities
An unofficial PDF copy of a correspondence document
contained in an electronic submission need not be substantively equivalent to
that correspondence document.
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