Rule 158

Definitions of Certain Terms in the Last Paragraph of Section 11(a)

a. An "earning statement" made generally available to securityholders of the registrant pursuant to the last paragraph of section 11(a) of the Act shall be sufficient for the purposes of such paragraph if:

1. There is included the information required for statements of income contained either:

i. In Item 8 of Form 10-K and Form 10-KSB, part I, Item 1 of Form 10-Q and Form 10-QSB , or rule 14a-3(b) under the Securities Exchange Act of 1934;

ii. In Item 17 of Form 20-F, if appropriate; or

iii. In Form 40-F ; and

2. The information specified in the last paragraph of section 11(a) is contained in one report or any combination of reports either:

i. On Form 10-K and Form 10-KSB, Form 10-Q and Form 10-QSB, Form 8-K , or in the annual report to securityholders pursuant to rule 14a-3 under the Securities Exchange Act of 1934; or

ii. On Form 20-F, Form 40-F or Form 6-K .

A subsidiary issuing debt securities guaranteed by its parent will be deemed to have met the requirements of this paragraph if the parent's income statements satisfy the criteria of this paragraph and information respecting the subsidiary is included to the same extent as was presented in the registration statement. An "earning statement" not meeting the requirements of this paragraph may otherwise be sufficient for purposes of the last paragraph of section 11(a).

b. For purposes of the last paragraph of section 11(a) only, the "earning statement" contemplated by paragraph (a) of this section shall be deemed to be "made generally available to its securityholders" if the registrant:

1. Is required to file reports pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934 and

2. Has filed its report or reports on Form 10-K and Form 10-KSB, Form 10-Q and Form 10-QSB, Form 8-K,Form 20-F, Form 40-F, or Form 6-K, or has supplied to the Commission copies of the annual report sent to securityholders pursuant to rule 14a-3(c), containing such information.

A registrant may use other methods to make an earning statement "generally available to its securityholders" for purposes of the last paragraph of section 11(a).

c. For purposes of the last paragraph of section 11(a) of the Act only, the effective date of the registration statement is deemed to be the date of the latest to occur of:

1. The effective date of the registration statement;

2. The effective date of the last post-effective amendment to the registration statement next preceding a particular sale of the issuer's registered securities to the public filed for the purposes of:

i. Including any prospectus required by section 10(a)(3) of the Act; or

ii. Reflecting in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement;

1. The date of filing of the last report of the issuer incorporated by reference into the prospectus that is part of the registration statement or the date that a form of prospectus filed pursuant to Rule 424(b) or Rule 497(b), (c), (d), or (e) (§230.424(b) or §230.497(b), (c), (d), or (e)) is deemed part of and included in the registration statement, and relied upon in either case in lieu of filing a post-effective amendment for purposes of paragraphs (c)(2)(i) and (ii) of this section next preceding a particular sale of the issuers
registered securities to the public; or

2. As to the issuer and any underwriter at that time only, the most recent effective date of the registration statement for purposes of liability under section 11 of the Act of the issuer and any such underwriter only at the time of or next preceding a particular sale of the issuers registered securities to the public determined pursuant to Rule 430B (§230.430B).

d. If an earnings statement was made available by "other methods" than those specified in paragraphs (a) and (b) of this section, the earnings statement must be filed as exhibit 99 to the next periodic report required by section 13 or 15(d) of the Exchange Act covering the period in which the earnings statement was released.