General Rules and Regulations
promulgated
under the
Securities Exchange Act of 1934
Rule 12b-32 -- Incorporation of Exhibits by Reference
Any document or part thereof filed with the Commission
pursuant to any act administered by the Commission may, subject to Item
10(f) of Regulation S-B and Item 10(d)
of Regulation S-K be incorporated by reference as an exhibit to any statement
or report filed with the Commission by the same or any other person. Any document
or part thereof filed with an exchange pursuant to the act may be incorporated
by reference as an exhibit to any statement or report filed with the exchange
by the same or any other person.
If any modification has occurred in the text of
any document incorporated by reference since the filing thereof, the registrant
shall file with the reference a statement containing the text of any such modification
and the date thereof.
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