17 CFR §230.493

1. (a)The copy of the opinion or opinions of counsel required by paragraph (14) of Schedule B shall be filed either as a part of the registration statement as originally filed, or as an amendment to the registration statement.
2. (b)A foreign government or political subdivision of a foreign government must file a registration statement submitted under Schedule B of the Act on the Commission's Electronic Data Gathering and Retrieval System (EDGAR) unless it has obtained a hardship exemption under § 232.201 or § 232.202 of this chapter (Regulation S-T).
3. (c)A foreign government or political subdivision must disclose in its Schedule B registration statement:
   1. (1)That the Commission maintains an Internet site that contains reports and other information regarding issuers that file electronically with the Commission; and
   2. (2)The address for the Commission Internet site (http://www.sec.gov). A foreign government or political subdivision filing on EDGAR is further encouraged to give its Internet address, if available.