Securities Lawyer's Deskbook                          published by The University of Cincinnati College of Law

Notice: The information on this page may not be current. To learn more, please click here.

Rule 305 -- Number of Characters Per Line; Tabular and Columnar Information

---

1. 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.
   
   
2. Paragraph (a) of this section does not apply to HTML documents, Interactive Data Files (Rule 232.11) or XBRL-Related Documents
   
   

	Notice to Users: The Deskbook is made available with the understanding that the University of Cincinnati College of Law is not engaged in rendering legal, accounting or other professional services. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. See Terms and Conditions of Use.   © Copyright 1998-2009, University of Cincinnati, All Rights Reserved  Contact: ronald.jones@uc.edu