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240.12b-23). 3. If any information required by Part I or |
Part II is incorporated by reference into an electronic format |
document from the quarterly report to security holders as provided |
in General Instruction D, any portion of the quarterly report |
to security holders incorporated by reference shall be filed as |
an exhibit in electronic format, as required by Item 601(b)(13) |
of Regulation S-K. E. Integrated Reports to Security Holders. Quarterly |
reports to security holders may be combined with the required |
information of Form 10-Q and will be suitable for filing |
with the Commission if the following conditions are satisfied: 1. |
The combined report contains full and complete answers to all |
items required by Part I of this Form. When responses |
to a certain item of required disclosure are separated within |
the combined report, an appropriate cross-reference should be made. 2. |
If not included in the combined report, the cover page, |
appropriate responses to Part II, and the required signatures shall |
be included in the Form 10-Q. Additionally, as appropriate, a |
cross-reference sheet should be filed indicating the location of information |
required by the items of the Form. 3. If an |
electronic filer files any portion of a quarterly report to |
security holders in combination with the required information of Form |
10-Q, as provided in this instruction, only such portions filed |
in satisfaction of the Form 10-Q requirements shall be filed |
in electronic format. F. Filed Status of Information Presented. 1. |
Pursuant to Rule 13a-13(d) and Rule 15d-13(d), the information presented |
in satisfaction of the requirements of Items 1, 2 and |
3 of Part I of this Form, whether included directly |
in a report on this Form, incorporated therein by reference |
from a report, document or statement filed as an exhibit |
to Part I of this Form pursuant to Instruction D(1) |
above, included in an integrated report pursuant to Instruction E |
above, or contained in a statement regarding computation of per |
share earnings or a letter regarding a change in accounting |
principles filed as an exhibit to Part I pursuant to |
Item 601 of Regulation S-K (搂 229.601 of this chapter), |
except as provided by Instruction F(2) below, shall not be |
deemed filed for the purpose of Section 18 of the |
Act or otherwise subject to the liabilities of that section |
of the Act but shall be subject to the other |
provisions of the Act. 2. Information presented in satisfaction of |
the requirements of this Form other than those of Items |
1, 2 and 3 of Part I shall be deemed |
filed for the purpose of Section 18 of the Act; |
except that, where information presented in response to Item 1 |
or 2 of Part I (or as an exhibit thereto) |
is also used to satisfy Part II requirements through incorporation |
by reference, only that portion of Part I (or exhibit |
thereto) consisting of the information required by Part II shall |
be deemed so filed. G. Signature and Filing of Report. |
If the report is filed in paper pursuant to a |