17 C.F.R. § 232.310 Marking changed material.
Title 17 - Commodity and Securities Exchanges
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]
Title 17: Commodity and Securities Exchanges
PART 232—REGULATION S-T—GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS
Preparation of Electronic Submissions
§ 232.310 Marking changed material.
