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A. Rule as to Use of Form 1O-Q. 1. Form
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10-Q shall be used for quarterly reports under Section 13
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or 15(d) of the Securities Exchange Act of 1934 (15
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U.S.C. 78m or 78o(d)), filed pursuant to Rule 13a-13 (17
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CFR 240.13a-13) or Rule 15d-13 (17 CFR 240.15d-13). A quarterly
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report on this Form pursuant to Rule 13a-13 or Rule
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15d-13 shall be filed within the following period after the
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end of each of the first three fiscal quarters of
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each fiscal year, but no report need be filed for
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the fourth quarter of any fiscal year: a. 40 days
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after the end of the fiscal quarter for large accelerated
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filers and accelerated filers (as defined in 17 CFR §
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240.12b-2); and b. 45 days after the end of the
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fiscal quarter for all other registrants. B. Application of General
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Rules and Regulations. 1. The General Rules and Regulations under
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the Act contain certain general requirements which are applicable to
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reports on any form. These general requirements should be carefully
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read and observed in the preparation and filing of reports
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on this Form. 2. Particular attention is directed to Regulation
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12B which contains general requirements regarding matters such as the
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kind and size of paper to be used, the legibility
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of the report, the information to be given whenever the
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title of securities is required to be stated, and the
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filing of the report. The definitions contained in Rule 12b-2
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(17 CFR 240. 12b-2) should be especially noted. See also
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Regulations 13A and 15D. C. Preparation of Report. 1. This
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is not a blank form to be filled in. It
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is a guide copy to be used in preparing the
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report in accordance with Rules 12b -11 (17 CFR 240.12b-11)
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and 12b-12 (17 CFR 240.12b-12). The Commission does not furnish
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blank copies of this Form to be filled in for
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filing. 2. These general instructions are not to be filed
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with the report. The instructions to the various captions of
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the Form are also to be omitted from the report
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as filed. SEC 1296 (02-23) Potential persons who are to
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respond to the collection of information contained in this Form
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are not required to respond unless the Form displays a
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currently valid OMB control number. D. Incorporation by Reference. 1.
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If the registrant makes available to its stockholders or otherwise
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publishes, within the period prescribed for filing the report, a
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document or statement containing information meeting some or all of
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the requirements of Part I of this Form, the information
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called for may be incorporated by reference from such published
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document or statement, in answer or partial answer to any
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item or items of Part I of this Form, provided
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copies thereof are filed as an exhibit to Part I
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of the report on this Form. 2. Other information may
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be incorporated by reference in answer or partial answer to
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any item or items of Part II of this Form
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in accordance with the provisions of Rule 12b-23 (17 CFR
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