Used for a remark (or comment) intended for presentation in a draft manuscript.

<remark>[SH] This is a remark.</remark>

Remarks may be placed almost everywhere; for a complete list of elements that may contain remarks, see http://docbook.org/tdg/en/html/remark.html.

Remarks can be processed by XSL stylesheets in a way that they are not visible in generated output. Furthermore, it is possible to hide remarks in HTML and CHM output by means of CSS stylesheets (in HTML, the remark will still be visible in the page source code), without even processing them using XSLT. This means that there is no reason to remove remarks, unless those are not needed any more.

We start remarks with the initials of the author, put in square brackets. If you are commenting on a remark, you should not use another remark, but rather do it like this: <remark>[SH] To be, or not to be? [WS] That is the question.</remark>

http://docbook.org/tdg/en/html/remark.html