[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR232.305]

[Page 644]
 
              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. 232.305  Number of characters per line; tabular and columnar information.

    (a) The narrative portion of a document shall not exceed 80 
characters per line, including blank spaces, and shall not be presented 
in multi-column newspaper format. Non-narrative information (e.g., 
financial statements) may be presented in tabular or columnar format and 
may exceed 80 positions only if it is tagged as specified in the EDGAR 
Filer Manual. In no event shall information presented in tabular or 
columnar format exceed 132 positions wide.
    (b) Paragraph (a) of this section does not apply to HTML documents.

[58 FR 14670, Mar. 18, 1993, as amended at 64 FR 27896, May 21, 1999]