Regulation S-X

a. Specifies the information that can be incorporated by reference from the annual report into the registration statement filed with the SEC.

b. Specifies the regulation and reporting requirements of proxy solicitations.

c. Provides the basis for generally accepted accounting principles.

d. Specifies the general form and content requirements of financial statements filed with the SEC.

e. Provides explanations and clarifications of changes in accounting or auditing procedures used in reports filed with the SEC.