Code of Federal Regulations (Last Updated: April 5, 2024) |
Title 17 - Commodity and Securities Exchanges |
Chapter II - Securities and Exchange Commission |
Part 232 - Regulation S-T - General Rules and Regulations for Electronic Filings |
Preparation of Electronic Submissions |
§ 232.310 - Marking changed material.
Latest version.
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§ 232.310 Marking changed material.
Provisions requiring the marking of changed materials are satisfied in ASCII and HTML documents by inserting the tag <R>before and the tag </R>following a paragraph containing changed material. HTML documents may be marked to show changed materials within paragraphs. Financial statements and notes thereto need not be marked for changed material.
[64 FR 27896, May 21, 1999]