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Item 101 Description of Business.
Item 201 Market price of and dividends on registrant's common equity and related stockholder matters.
Item 301 Selected financial data.
Item 302 Supplementary financial data.
Item 303 Management's discussion and analysis of financial condition and results of operations.
Item 305 Quantative and qualitative disclosures about market risk.
Item 402 Executive compensation.
Item 404 Transactions with related persons, promoters and certain control persons.
Item 407 Corporate governance.
Item 503 Prospectus summary, risk factors, and ration of earnings to fixed charges.
Item 504 Use of proceeds.
Item 601 Exhibits.

 

Risk Factor Disclosure in Filings on Exchange Act Forms.  Smaller reporting companies are not required to provide risk factors disclosure in Forms 10, 10-K and 10-Q.

Financial Statement Requirements. Smaller reporting companies will refer to new Article 8 of Regulation S-X, which replaces Item 310 of Regulation S-B, for their financial statement requirements. The new rule require smaller reporting companies to provide two years of comparative audited balance sheet date in annual financial statements, rather than the one year that was previously required under Regulation S-B.