Section 3 AAC 21.020 - Forms; incorporation by reference; summaries and omissions(a) Information required by an item of Form A, B, D, E, or F may be incorporated by reference in answer or partial answer to another item. Information contained in a financial statement, annual report, proxy statement, statement filed with a governmental authority, or other document may be incorporated by reference in answer or partial answer to an item of Form A, B, D, E, or F if that document or paper is filed as an exhibit to the statement. An excerpt of a document may be filed as an exhibit if the document is lengthy. A document already on file with the director, that was filed not later than three years before the due date of the form being filed, need not be attached as an exhibit. A reference to information contained in an exhibit or a document already on file must clearly identify by content and date the material and specifically indicate that the material is to be incorporated by reference in answer to an item. Material may not be incorporated by reference in a case where incorporation by reference would render the statement incomplete, unclear, or confusing.(b) Where an item requires a summary or outline of the provisions of any document, only a brief statement of the most important provisions of the document is required. In addition to the brief statement, the summary or outline may incorporate by reference a particular part of an exhibit or document that has been filed with the director within the three years before the date of the form being filed and may be qualified in its entirety by that reference. In a case where two or more documents required to be filed as exhibits are substantially identical in all material respects except the parties to it, the dates of execution, or other details, a copy of only one of the documents need be filed with a schedule identifying the omitted documents and setting out the material details in which those documents differ from the documents filed.Eff. 6/30/77, Register 62; am 10/21/92, Register 124; am 1/12/95, Register 133; am 11/26/2015, Register 216, January 2016Authority:AS 21.06.090
AS 21.22.130