Provisions requiring the marking of changed materials are satisfied in ASCII and HTML documents by inserting the tag before and the tag 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.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

[64 FR 27896, May 21, 1999]