Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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General Rules and Regulations
for Electronic Filings

Regulation S-T





Rule 310 -- Marking Changed Material


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.


Regulatory History


58 FR 14670, Mar. 18, 1993; 58 FR 21509, Apr. 21, 1993; 64 FR 27888, 27896, May 21, 1999



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