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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 (§ 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