{"data":{"id":"us/17-cfr-232.310","jurisdiction":"us","citation":"17 CFR 232.310","heading":"Marking changed material.","body":"Provisions requiring the marking of changed materials are satisfied in ASCII and HTML documents by inserting the tag \u003cR\u003ebefore and the tag \u003c/R\u003efollowing 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.","path":["Title 17—Commodity and Securities Exchanges","CHAPTER II—SECURITIES AND EXCHANGE COMMISSION","PART 232—REGULATION S-T—GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-17.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:31Z","sha256":"064e457cc02f413e41ac10cdb645a7e4c11ede469ecc50c24582b498d20f5fa5","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-232.309","next":"us/17-cfr-232.311"},"notice":"GroundRules: Original legal text. Not legal advice."}