Regulation S-T

Rule 306
Foreign Language Documents and Symbols

a. All electronic filings and submissions must be in the English language, except as otherwise provided by paragraph (d) of this section. If a filing or submission requires the inclusion of a document that is in a foreign language, a party must submit instead a fair and accurate English translation of the foreign language document in accordance with Rule 403(c) or Rule 12b-12(d), except as otherwise provided by paragraph (c) of this section. Alternatively, if the foreign language document is an exhibit or attachment to a filing or submission subject to review by the Division of Corporation Finance, a party may provide a fair and accurate English summary of the foreign language document if permitted by Rule 403(c)(3) or Rule 12b-12(d)(3).

b. When including an English summary or English translation of a foreign language document in an electronic filing or submission, a party may also submit a copy of the unabridged foreign language document in paper under cover of Form SE in accordance with Rule 311 of Regulation S-T. A filer must provide a copy of any foreign language document upon the request of Commission staff.

c. A foreign government or its political subdivision must electronically file a fair and accurate English translation, if available, of its latest annual budget as presented to its legislative body, as Exhibit B to Form 18 or Exhibit (c) to Form 18-K (§ 249.318 of this chapter). If no English translation is available, a foreign government or political subdivision must submit a copy of the foreign language version of its latest annual budget in paper under cover of Form SE.

d. A Canadian issuer may file an HTML document, as defined in Rule 11 of Regulation S-T, 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 the French text is in an exhibit to or part of:

1. A registration statement on Form F-7, F-8, F-9, F-10, or F-80 (§ § 239.37, 239.38, 239.39, 239.40, and 239.41 of this chapter);

2. A registration statement or annual report on Form 40-F; or

3. A Schedule 13E-4F, Schedule 14D-1F, or Schedule 14D-9F.

e. Foreign currency denominations must be expressed in words or letters in the English language rather than representative symbols, except that HTML documents may include any representative foreign currency symbols that the EDGAR Filer Manual specifies. The limitations of this paragraph do not apply to unofficial PDF copies submitted in accordance with Rule 104 of Regulation S-T.