17 CFR 232.305 - Number of characters per line; tabular and columnar information.

Regulations last checked for updates: May 16, 2024

Title 17 - Commodity and Securities Exchanges last revised: May 01, 2024

View all text of Part 232 [§ 232.10 - § 232.903]

§ 232.305 - Number of characters per line; tabular and columnar information.

(a) 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.

(b) Paragraph (a) of this section does not apply to HTML documents, Interactive Data Files (§ 232.11) or Interactive Data Financial Reports (§ 232.11).

[58 FR 14670, Mar. 18, 1993, as amended at 64 FR 27896, May 21, 1999; 70 FR 6571, Feb. 8, 2005; 74 FR 6814, Feb. 10, 2009; 79 FR 57332, Sept. 24, 2014; 80 FR 14549, Mar. 19, 2015; 83 FR 40875, Aug 16, 2018]

authority: 15 U.S.C. 77c,77f,77g,77h,77j,77s,77z,77sss,78c,78

source: 58 FR 14670, Mar. 18, 1993, unless otherwise noted.

cite as: 17 CFR 232.305