General Rules and Regulations for
Rule 303 -- Incorporation by Reference [Effective Nov. 4, 2002.]
The following documents shall not be incorporated
by reference into an electronic filing:
Any document filed in paper in violation
of mandated electronic filing requirements;
Any document filed in paper pursuant to a
hardship exemption for which a required confirming electronic copy has
not been submitted.
For a registered investment company or a
business development company, documents that have not been filed in electronic
format, unless the document has been filed in paper under a hardship exemption
(Rule 201 or Rule 202)
and any required confirming copy has been submitted.
If a filer incorporates by reference into an electronic
filing any portion of an annual or quarterly report to security holders, it
must also file the portion of the annual or quarterly report to security holders
in electronic format as an exhibit to the filing, as required by Regulation
S-K Item 601(b)(13) and Regulation
S-B Item 601(b)(13). If a foreign
private issuer incorporates by reference into an electronic filing any portion
of an annual or other report to security holders, or of a Form
6-K report filed or submitted in paper, it also must file the incorporated
portion in electronic format as an exhibit to the filing. The requirements
of this paragraph do not apply to incorporation by reference by an investment
company from an annual or quarterly report to security holders.
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