Code of Federal Regulations · Section
§ 232.310 — Marking Changed Material
17 C.F.R. § 232.310
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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.
Authorizing Statute
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Classes of securities under this subchapter15 U.S.C. § 77c
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Failure of corporate officers to certify financial reports18 U.S.C. § 1350