If the authoring tool provides restructuring transformations or re-coding transformations, then accessibility information shall be preserved in the output if equivalent mechanisms exist in the content technology of the output.
NOTE 1: Restructuring transformations are transformations in which the content technology stays the same, but the structural features of the content are changed (e.g. linearizing tables, splitting a document into pages).
NOTE 2: Re-coding transformations are transformations in which the technology used to encode the content is changed.