§232.310. Marking changed material.
17 C.F.R. § 232.310
Provisions requiring the marking of changed materials are satisfied in ASCII and HTML documents by inserting the tag before and the tag 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.
Notes, amendments, and revision history
Amendments
[64 FR 27896, May 21, 1999]
Authority
Authority: 15 U.S.C. 77c, 77f, 77g, 77h, 77j, 77s(a), 77z-3, 77sss(a), 78c(b), 78 l, 78m, 78n, 78n-1, 78o(d), 78w(a), 78 ll, 80a-6(c), 80a-8, 80a-29, 80a-30, 80a-37, 7201 et seq.; and 18 U.S.C. 1350, unless otherwise noted. Section 232.302 is also issued under secs. 3(a) and 302, Pub.L. No. 107-204, 116 Stat. 745.
Source
Source: 58 FR 14670, Mar. 18, 1993, unless otherwise noted.
Amendments
[64 FR 27896, May 21, 1999]