The chart below sets out when foreign language documents submitted to the Securities and Exchange Commission (SEC) must be fully translated and when summaries are permitted. Generally, all filings and submissions to the SEC must be made in the English language. See Rule 403 (17 C.F.R. § 230.403) under the Securities Act of 1933, as amended (Securities Act) and Rule 12b-12 (17 C.F.R. § 240.12b-12) under the Securities Exchange Act of 1934, as amended (Exchange Act).