# 17 C.F.R. § 270.0-4 (2026): Incorporation by reference > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_4 ## Section - **Citation:** 17 C.F.R. § 270.0-4 (2026) - **Heading:** Incorporation by reference - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 17 CFR: Commodity and Securities Exchanges / Chapter II: SECURITIES AND EXCHANGE COMMISSION / Part 270: RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 / § 270.0-4: § 270.0-4 Incorporation by reference. ## Text (a) Registration statements and reports. Except as provided by this section or in the appropriate form, information may be incorporated by reference in answer, or partial answer, to any item of a registration statement or report. Where an item requires a summary or outline of the provisions of any document, the summary or outline may incorporate by reference particular items, sections, or paragraphs of any exhibit and may be qualified in its entirety by such reference. (b) Financial information. Except as provided in the Commission's rules, financial information required to be given in comparative form for two or more fiscal years or periods must not be incorporated by reference unless the information incorporated by reference includes the entire period for which the comparative data is given. In the financial statements, incorporating by reference, or cross-referencing to, information outside of the financial statements is not permitted unless otherwise specifically permitted or required by the Commission's rules or by U.S. Generally Accepted Accounting Principles or International Financial Reporting Standards as issued by the International Accounting Standards Board, whichever is applicable. (c) Exhibits. Any document or part thereof, including any financial statement or part thereof, filed with the Commission pursuant to any Act administered by the Commission may be incorporated by reference as an exhibit to any registration statement, application, or report filed with the Commission by the same or any other person. If any modification has occurred in the text of any document incorporated by reference since the filing thereof, the registrant must file with the reference a statement containing the text of any such modification and the date thereof. sion may be incorporated by reference as an exhibit to any registration statement, application, or report filed with the Commission by the same or any other person. If any modification has occurred in the text of any document incorporated by reference since the filing thereof, the registrant must file with the reference a statement containing the text of any such modification and the date thereof. (d) Hyperlinks. Include an active hyperlink to information incorporated into a registration statement, application, or report by reference if such information is publicly available on the Commission's Electronic Data Gathering, Analysis and Retrieval System (“EDGAR”) at the time the registration statement, application, or report is filed. For hyperlinking to exhibits, please refer to the appropriate form. (e) General. Include an express statement clearly describing the specific location of the information you are incorporating by reference. The statement must identify the document where the information was originally filed or submitted and the location of the information within that document. The statement must be made at the particular place where the information is required, if applicable. Information must not be incorporated by reference in any case where such incorporation would render the disclosure incomplete, unclear, or confusing. For example, unless expressly permitted or required, disclosure must not be incorporated by reference from a second document if that second document incorporates information pertinent to such disclosure by reference to a third document. [84 FR 12732, Apr. 2, 2019] ## Nearby sections - [17 C.F.R. § 270.0-1 (2026) § 270.0-1 Definition of terms used in this part.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_1.md) - [17 C.F.R. § 270.0-2 (2026) § 270.0-2 General requirements of papers and applications.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_2.md) - [17 C.F.R. § 270.0-3 (2026) § 270.0-3 Amendments to registration statements and reports.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_3.md) - [17 C.F.R. § 270.0-4 (2026) § 270.0-4 Incorporation by reference.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_4.md) - [17 C.F.R. § 270.0-5 (2026) § 270.0-5 Procedure with respect to applications and other matters.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_5.md) - [17 C.F.R. § 270.0-8 (2026) § 270.0-8 Payment of filing fees.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_8.md) - [17 C.F.R. § 270.0-10 (2026) § 270.0-10 Small entities under the Investment Company Act for purposes of the Regulatory Flexibility Act.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_10.md) - [17 C.F.R. § 270.0-11 (2026) § 270.0-11 Customer identification programs.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_11.md) - [17 C.F.R. § 270.2a-1 (2026) § 270.2a-1 Valuation of portfolio securities in special cases.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_2a_1.md) - [17 C.F.R. § 270.2a-2 (2026) § 270.2a-2 Effect of eliminations upon valuation of portfolio securities.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_2a_2.md) - [17 C.F.R. § 270.2a-4 (2026) § 270.2a-4 Definition of “current net asset value” for use in computing periodically the current price of redeemable security.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_2a_4.md) - [17 C.F.R. § 270.2a-5 (2026) § 270.2a-5 Fair value determination and readily available market quotations.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_2a_5.md) - [17 C.F.R. § 270.2a-6 (2026) § 270.2a-6 Certain transactions not deemed assignments.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_2a_6.md) - [17 C.F.R. § 270.2a-7 (2026) § 270.2a-7 Money market funds.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_2a_7.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T17_P270_S270_0_4. Check the current official text before relying on it. Not legal advice.