17 C.F.R. § 232.305 Number of characters per line; tabular and columnar information.
Title 17 - Commodity and Securities Exchanges
(a) The narrative portion of a document shall not exceed 80 characters per line, including blank spaces, and shall not be presented in multi-column newspaper format. Non-narrative information (e.g., financial statements) may be presented in tabular or columnar format and may exceed 80 positions only if it is tagged as specified in the EDGAR Filer Manual. In no event shall information presented in tabular or columnar format exceed 132 positions wide. (b) Paragraph (a) of this section does not apply to HTML documents or XBRL-Related Documents (§232.11). [58 FR 14670, Mar. 18, 1993, as amended at 64 FR 27896, May 21, 1999; 70 FR 6571, Feb. 8, 2005]
Title 17: Commodity and Securities Exchanges
PART 232—REGULATION S-T—GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS
Preparation of Electronic Submissions
§ 232.305 Number of characters per line; tabular and columnar information.
