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