---
kind: "section"
citation: "17 C.F.R. § 232.310"
title: "17"
number: "232.310"
heading: "Marking changed material."
url: "https://uscodex.org/cfr/17/232.310"
---

# §232.310. Marking changed material.


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

[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]