17 CFR 232.310
§ 232.310 Marking changed material.
United States · 17 CFR — Commodity and Securities Exchanges · Status: effective
Cite this
- Citation
- 17 CFR 232.310, § 232.310 Marking changed material, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68792
- Permanent ID
ys:prov:68792@1- SHA-256
064e457cc02f413e41ac10cdb645a7e4c11ede469ecc50c24582b498d20f5fa5
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.