[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR232.310]

[Page 630]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 232--REGULATION S-T--GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS--Table of Contents
 
Sec. 232.310  Marking changed material.

    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]