SEC Staff Accounting Bulletins (SAB) Topic 11 M http://www.sec.gov/interps/account/sabcodet11.htm#11m 2004-08-01 SEC Regulation S-K (SK) 303 b-c SEC Regulation S-B (SB) 303 b-c AICPA Statement of Auditing Standards (SAS) 59 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c FASB Emerging Issues Taskforce (EITF) 87-11 SEC Staff Accounting Bulletins (SAB) Topic 2 A 7 http://www.sec.gov/interps/account/sabcodet2.htm#2a7 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation 14A 14a-3 b 4 http://www.sec.gov/divisions/corpfin/forms/14a.htm 2004-08-01 SEC Regulation S-B (SB) 304 http://www.sec.gov/divisions/corpfin/forms/regsb.htm#changes 2004-08-01 SEC Regulation S-K (SK) 304 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#chan 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c AICPA Statement of Position (SOP) 94-6 SEC Staff Accounting Bulletins (SAB) Topic 5 Y http://www.sec.gov/interps/account/sabcodet5.htm#5y 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c FASB Statement of Financial Accounting Standard (FAS) 107 http://www.fasb.org/pdf/fas107.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 133 44 http://www.fasb.org/pdf/fas133.pdf 2004-08-01 SEC Regulation S-X (SX) Rule 4 8 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#general 2004-08-01 SEC Regulation 14A 14a-3 b 6 http://www.sec.gov/divisions/corpfin/forms/14a.htm 2004-08-01 FASB Emerging Issues Taskforce (EITF) 90-16 SEC Staff Accounting Bulletins (SAB) Topic 5 Z http://www.sec.gov/interps/account/sabcodet5.htm#5z 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c FASB Emerging Issues Taskforce (EITF) 89-13 SEC Staff Accounting Bulletins (SAB) Topic 11 N http://www.sec.gov/interps/account/sabcodet11.htm#11N 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 a 3 iv http://www.sec.gov/divisions/corpfin/forms/regsk.htm#mana 2004-08-01 SEC Regulation S-K (SK) 303 a 8 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#mana 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c FASB Emerging Issues Taskforce (EITF) 89-8 SEC Regulation S-K (SK) 303 a 1 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#mana 2004-08-01 SEC Regulation S-K (SK) 303 a 2 i http://www.sec.gov/divisions/corpfin/forms/regsk.htm#mana 2004-08-01 SEC Regulation S-K (SK) 303 a 2 ii http://www.sec.gov/divisions/corpfin/forms/regsk.htm#mana 2004-08-01 SEC Regulation S-K (SK) 303 a 5 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#mana 2004-08-01 SEC Regulation S-K (SK) 303 a 6 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#mana 2004-08-01 SEC Staff Accounting Bulletins (SAB) Topic 5 J http://www.sec.gov/interps/account/sabcodet5.htm#5j 2004-08-01 SEC Regulation 14A 14a-3 b 8 http://www.sec.gov/divisions/corpfin/forms/14a.htm 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 a 4 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#mana 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 a 1 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#mana 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c FASB Emerging Issues Taskforce (EITF) 99-5 FASB Statement of Financial Accounting Standard (FAS) 2 http://www.fasb.org/pdf/fas2.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 68 http://www.fasb.org/pdf/fas68.pdf 2004-08-01 SEC Regulation S-K (SK) 305 b 1 ii http://www.sec.gov/divisions/corpfin/forms/regsk.htm#quan 2004-08-01 SEC Regulation S-K (SK) 305 b 1 iii http://www.sec.gov/divisions/corpfin/forms/regsk.htm#quan 2004-08-01 SEC Regulation S-K (SK) 305 a 1 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#quan 2004-08-01 SEC Regulation S-K (SK) 305 a 3 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#quan 2004-08-01 SEC Regulation S-K (SK) 305 a 4 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#quan 2004-08-01 SEC Regulation S-K (SK) 305 a 1 i http://www.sec.gov/divisions/corpfin/forms/regsk.htm#quan 2004-08-01 SEC Regulation 14A 14a-3 b 5 iii http://www.sec.gov/divisions/corpfin/forms/14a.htm 2004-08-01 SEC Regulation S-K (SK) 305 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#quan 2004-08-01 SEC Regulation S-K (SK) 305 a 1 i http://www.sec.gov/divisions/corpfin/forms/regsk.htm#quan 2004-08-01 SEC Regulation S-K (SK) 305 a 1 iii http://www.sec.gov/divisions/corpfin/forms/regsk.htm#quan 2004-08-01 FASB Emerging Issues Taskforce (EITF) 94-3 FASB Emerging Issues Taskforce (EITF) 95-3 FASB Statement of Financial Accounting Standard (FAS) 15 http://www.fasb.org/pdf/fas15.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 146 http://www.fasb.org/pdf/fas146.pdf 2004-08-01 SEC Staff Accounting Bulletins (SAB) Topic 5 P http://www.sec.gov/interps/account/sabcodet5.htm#5p 2004-08-01 SEC Staff Accounting Bulletins (SAB) Topic 5 P 4 http://www.sec.gov/interps/account/sabcodet5.htm#5p 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Staff Accounting Bulletins (SAB) Topic 5 P 4 http://www.sec.gov/interps/account/sabcodet5.htm#5p 2004-08-01 SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 303 SEC Regulation S-B (SB) 303 b-c SEC Regulation S-K (SK) 101 d 2 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#des 2004-08-01 FASB Emerging Issues Taskforce (EITF) D-70 FASB Statement of Financial Accounting Standard (FAS) 131 http://www.fasb.org/pdf/fas131.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 135 http://www.fasb.org/pdf/fas135.pdf 2004-08-01 SEC Regulation S-K (SK) 101 d http://www.sec.gov/divisions/corpfin/forms/regsk.htm#des 2004-08-01 SEC Regulation S-K (SK) 101 c 1 i http://www.sec.gov/divisions/corpfin/forms/regsk.htm#des 2004-08-01 SEC Regulation S-K (SK) 101 c 1 i http://www.sec.gov/divisions/corpfin/forms/regsk.htm#des 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 109 47 http://www.fasb.org/pdf/fas109.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 132 9 http://www.fasb.org/pdf/fas132.pdf 2004-08-01 FASB Accounting Principles Board Opinion (APB) 20 SEC Regulation 14A 14a-3 b 5 i http://www.sec.gov/divisions/corpfin/forms/14a.htm 2004-08-01 SEC Regulation S-K (SK) 301 http://www.sec.gov/divisions/corpfin/forms/regsk.htm#data 2004-08-01 FASB Accounting Principles Board Opinion (APB) 22 8 FASB Accounting Principles Board Opinion (APB) 22 12 FASB Statement of Financial Accounting Standard (FAS) 148 http://www.fasb.org/pdf/fas148.pdf 2004-08-01 SEC Staff Legal Bulletin (SLB) 6 http://www.sec.gov/interps/legal/slbcim6.htm 2004-08-01