17 CFR § 232.310 Regulation S-T—General Rules and Regulations for Electronic Filings

§ 232.310 Marking changed material.

Current through Aug 17, 2026 · Read all of Part 232

⚠ 7 pending changes to Part 232

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]

← § 232.309 Paper size; binding; sequential numbering; number of copies.§ 232.311 Documents submitted in paper under cover of Form SE. →