Okla. Admin. Code § 365:25-7-24

Current through Vol. 41, No. 19, June 17, 2024

Section 365:25-7-24 - Forms: incorporation by reference, summaries and omissions

(a)Incorporated by reference. Information required by an item of Form A or Form B or Form D or Form E or form F, as set forth in Appendices A, B, O, Q, and AA of this Chapter may be incorporated by reference in answer or partial answer to any other item. Information contained in any financial statement, annual report, proxy statement, statement filed with a governmental authority, or any other document may be incorporated by reference in answer or partial answer to any item of Form A or Form B or Form D or Form E or Form F provided such document or paper is filed as an exhibit to the statement. Excerpts of documents may be filed as exhibits if the documents are extensive. Documents currently on file with the Commissioner which were filed within three (3) years need not be attached as exhibits. References to information contained in exhibits or in documents already on file shall clearly identify the material and shall specifically indicate that such material is to be incorporated by reference in answer to the item. Matter shall not be incorporated by reference in any case where such incorporation would render the statement incomplete, unclear or confusing.

(b)Summary or outline of document. Where an item requires a summary or outline of the provisions of any document, only a brief statement shall be made as to the pertinent provisions of the document. In addition to such statement, the summary or outline may incorporate by reference particular parts of any exhibit or document currently on file with the Commissioner which was filed within three years and may be qualified in its entirety by such reference. In any case where two or more 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, a copy of only one of such documents need to be filed with a schedule identifying the omitted documents and setting forth the material details in which the omitted documents differ from the documents filed.

Amended at 9 Ok Reg 3885, eff 8-24-92 (emergency); Amended at 10 Ok Reg 1487, eff 5-1-93; Amended at 11 Ok Reg 1861, eff 5-15-94

Amended by Oklahoma Register, Volume 33, Issue 24, September 1, 2016, eff. 9/15/2016