Standard Instructions for Filing Forms under the Securities Act of 1933, Securities Exchange Act of 1934, and Energy Policy and Conservation Act of 1975
Item 301 -- Selected Financial Data
Furnish in comparative columnar form the selected financial data for the registrant
referred to below, for
Each of the last five fiscal years of the registrant
(or for the life of the registrant and its predecessors, if less), and
Any additional fiscal years necessary to keep the information
from being misleading.
Smaller reporting companies. A registrant that qualifies as a smaller reporting company, as defined by Rule 229.10(f)(1), is not required to provide the information required by this Item.
Instructions to Item 301:
The purpose of the selected financial data shall
be to supply in a convenient and readable format selected financial data which highlight
certain significant trends in the registrant's financial condition and results of
Subject to appropriate variation to conform
to the nature of the registrant's business, the following items shall be included
in the table of financial data: net sales or operating revenues; income (loss)
from continuing operations; income (loss) from continuing operations per common
share; total assets; long-term obligations and redeemable preferred stock (including
long-term debt, capital leases, and redeemable preferred stock as defined in Rule
5-02(27)(a) of Regulation S-X ; and cash dividends declared per common share.
Registrants may include additional items which they believe would enhance an understanding
of and would highlight other trends in their financial condition and results of
Briefly describe, or cross-reference to a discussion thereof, factors such as accounting
changes, business combinations or dispositions of business operations, that materially
affect the comparability of the information reflected in selected financial data.
Discussion of, or reference to, any material uncertainties should also be included
where such matters might cause the data reflected herein not to be indicative of
the registrant's future financial condition or results of operations.
All references to the registrant in the table
of selected financial data and in this Item shall mean the registrant and its subsidiaries
If interim period financial statements are included,
or are required to be included, by Article 3 of Regulation
S-X, registrants should consider whether any or all of the selected financial
data need to be updated for such interim periods to reflect a material change in
the trends indicated; where such updating information is necessary, registrants shall
provide the information on a comparative basis unless not necessary to an understanding
of such updating information.
A foreign private issuer shall disclose also the
following information in all filings containing financial statements:
In the forepart of the document and as of the
latest practicable date, the exchange rate into U.S. currency of the foreign currency
in which the financial statements are denominated;
A history of exchange rates for the five most
recent years and any subsequent interim period for which financial statements are
presented setting forth the rates for period end, the average rates, and the range
of high and low rates for each year; and
If equity securities are being registered, a
five year summary of dividends per share stated in both the currency in which the
financial statements are denominated and United States currency based on the exchange
rates at each respective payment date.
A foreign private issuer shall present the selected
financial data in the same currency as its financial statements. The issuer may present
the selected financial data on the basis of the accounting principles used in its
primary financial statements but in such case shall present this data also on the
basis of any reconciliations of such data to United States generally accepted accounting
principles and Regulation S-X made pursuant to Rule
4-01 of Regulation S-X .
For purposes of this rule, the rate of exchange
means the noon buying rate in New York City for cable transfers in foreign currencies
as certified for customs purposes by the Federal Reserve Bank of New York. The average
rate means the average of the exchange rates on the last day of each month during
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