17 CFR §232.310
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.