General Rules and Regulations for
Rule 305 -- Number of Characters Per Line; Tabular and Columnar Information
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.
Paragraph (a) of this section does not apply to HTML documents, Interactive Data Files (Rule 232.11) or XBRL-Related Documents
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