EDGAR Dissemination Service                      LEXIS-NEXIS
                           APPENDIX C
                    Document Type Definition


The   Standard   Generalized  Markup  Language  (SGML)   provides
standardized, generic coding and generalized markup concepts  for
a  wide  variety  of data.  It provides a syntax  for  describing
various elements within a document.

A  Document  Type Definition (DTD) provides the rules that  apply
SGML  to  the markup of particular document types.  A DTD  should
include  a  formal specification in the form of a  document  type
declaration   of   elements  types,  element  relationships   and
attributes, and references that can be represented by the markup.
The  DTD  defines  the vocabulary of the markup  for  which  SGML
defines the syntax.

<!SGML "ISO 8879-1986"

 --
!================================================================
==========!
!
!
!
!
!                                   EDGAR           DISSEMINATION
!
!
!
!              SGML  DECLARATION  AND  DOCUMENT  TYPE  DEFINITION
!
!
!
!                                                          PUBLIC
!
!
!
!
!
!                         Revision                       History:
!
!
!
!    01-03-95   THN/  Final changes principally  associated  with
financial     !
!                        DRL            data           schedules.
!
!         08-25-92       IPN       Release      3.0       changes
!
!    03-13-92   MMD   Changes for ECR 10-b and Minimum  Tag  List
!
!         01-06-92        MMD        Initial       establishment.
!
!
!
!================================================================
==========!
 --

   CHARSET   BASESET   "ISO 646-1983//CHARSET International
                       Reference Version (IRV)//ESC 2/5 4/0"
             DESCSET   0   9   UNUSED
                       9   2   9
                       11  2   UNUSED
                       13  1   13
                       14  18  UNUSED
                       32  95  32
                       127 1   UNUSED
   CAPACITY PUBLIC    "ISO 8879-1986//CAPACITY Reference//EN"
   SCOPE    DOCUMENT


                               C-1

  SYNTAX
            SHUNCHAR  CONTROLS 0 1 2 3 4 5 6 7 8 9 10 11 12 13
                                14 15 16 17 18 19 20 21 22 23  24
25 26
                               27 28 29 30 31 127 255
            BASESET   "ISO 646-1983//CHARSET International
                      Reference Version (IRV)//ESC 2/5 4/0"
            DESCSET   0 128 0
            FUNCTION  RE           13
                      RS           10
                      SPACE        32
                      TAB SEPCHAR   9
            NAMING    LCNMSTRT     ""
                      UCNMSTRT     ""
                      LCNMCHAR     "-.&"
                      UCNMCHAR     "-.&"
                      NAMECASE     GENERAL YES
                                   ENTITY  NO
            DELIM     GENERAL      SGMLREF
                      SHORTREF     SGMLREF
            NAMES     SGMLREF
            QUANTITY  SGMLREF      NAMELEN 40   LITLEN 9000
                                     ATTCNT   40    GRPCNT    350
GRPGTCNT 350
   FEATURES -- only OMITTAG --
             MINIMIZE   DATATAG  NO  OMITTAG   YES   RANK      NO
SHORTTAG NO

            LINK      SIMPLE  NO  IMPLICIT NO   EXPLICIT NO
            OTHER     CONCUR  NO  SUBDOC   NO   FORMAL   NO
   APPINFO  NONE
>
<!DOCTYPE submission [

<!--
 !               ================ ENTITES ================
  ! Entity references are provided for the '<' and '&' symbols to
enable
  !   their use when a markup declaration open code or an  entity
reference
 !  open code respectively is not intended.
 !
  !   CAUTION:   These  reference  mechanisms  are  provided  and
recommended for
  !             use as needed in the preparation of filing  text.
In the
  !             event  that  filing text presents  a  valid,  yet
unintended,
  !             entity reference which is not previously declared
and no
  !            default entity has been defined, the SGML standard
requires
 !            that the reference be raised as an error.  However,
use of
  !             these entities to avoid unintended references  is
not strictly
  !             enforced as a condition for acceptance  of  EDGAR
filings.
  !             The  text  of  disseminated filings  may  include
literal
  !             sequences  of  characters containing  ampersands.
Such
 !            sequences could possibly present (unintended) valid
  !             entity  references per the  SGML  standard.   Any
receiver of


                               C-2
 !            EDGAR dissemination data should be prepared to deal
with
   !              possible  exceptions  raised  as  a  result  of
unintended entity
  !             references stemming from character sequences with
ampersands.
 !
 -->

<!ENTITY   lt    "<" >
<!ENTITY   amp   "&" >

 <!--

!================================================================
==========!
!                                   PARAMETER            ENTITIES
!
!================================================================
==========!
 -->

<!ENTITY % pac-id     "correction, timestamp" >

<!ENTITY % subm-front "(%pac-id;)?,
                       accession-number,
                       deletion?,
                       type,
                       confirming-copy?,
                       public-document-count,
                       references-429*,
                       period?,
                       items*,
                       filing-date,
                       date-of-filing-date-change?,
                       effectiveness-date?,
                       sros*,
                       group-members*" >

<!ENTITY % registrants "filer* &
                        serial-company* &
                        subject-company* &
                        filed-by*" >

<!ENTITY % regist-data "deletion?,
                        transfer-delete?,
                        transfer-add?,
                        transfer-modify?,
                        company-data,
                        filing-values*,
                        business-address?,
                        mail-address?,
                        former-company*" >





                               C-3
 <!ENTITY % cmpy-data   "conformed-name,
                        cik,
                        assigned-sic,
                        irs-number?,
                        state-of-incorporation?,
                        fiscal-year-end?" >

<!ENTITY % filing-id   "file-number,
                        film-number" >

<!ENTITY % filing-vals "deletion?,
                        transfer-delete?,
                        transfer-add?,
                        form-type,
                        act,
                        (%filing-id;)?" >

<!ENTITY % address     "street1?,
                        street2?,
                        city?,
                        state?,
                        zip?" >

<!ENTITY % former-data "former-conformed-name,
                        date-changed" >

<!ENTITY % document-hdr "document-delete?,
                         document-add?,
                         type,
                         sequence,
                         description?,
                         flawed?" >

<!ENTITY  %  footnotes    "  f1| f2| f3|  f4|  f5|  f6|  f7|  f8|
f9|f10|f11|f12|

f13|f14|f15|f16|f17|f18|f19|f20|f21|f22|f23|f24|

f25|f26|f27|f28|f29|f30|f31|f32|f33|f34|f35|f36|

f37|f38|f39|f40|f41|f42|f43|f44|f45|f46|f47|f48|

f49|f50|f51|f52|f53|f54|f55|f56|f57|f58|f59|f60|

f61|f62|f63|f64|f65|f66|f67|f68|f69|f70|f71|f72|

f73|f74|f75|f76|f77|f78|f79|f80|f81|f82|f83|f84|

f85|f86|f87|f88|f89|f90|f91|f92|f93|f94|f95|f96|
                        f97|f98|f99 " >

<!ENTITY % hilites     " table | page | %footnotes; ">

<!ENTITY % text        "#PCDATA | %hilites; " >






                               C-4
<!ENTITY % fds-front
 " article |
  legend |
  restated |
  cik |
  name |
  series |
  subsidiary |
  multiplier |
  currency |
  fiscal-year-end |
  period-start |
  period-end |
  period-type |
  exchange-rate |
  book-value " >


<!ENTITY % fds-rows

" accum-apprec-or-deprec |
  accumulated-gains-prior |
  accumulated-net-gains |
  accumulated-nii-current |
  accumulated-nii-prior |
  allowance-close |
  allowance-domestic |
  allowance-foreign |
  allowance-open |
  allowance-unallocated |
  allowance |
  allowances  |
  apprec-increase-current |
  assets-other |
  average-net-assets |
  avg-debt-outstanding |
  avg-debt-per-share |
  benefits |
  bonds  |
  capital-lease-obligations |
  capital-surplus-paid-in |
  cash-flow-operations |
  cash  |
  cgs  |
  changes |
  charge-offs |
  commercial-paper-obligations |
  commissions |
  common-stock-dividends |
  common |
  compensation |

                               C-5
  cumulative-deficiency |
  current-assets |
  current-liabilities |
  debt-carrying-value |
  debt-held-for-sale |
  debt-market-value |
  deferred-acquisition |
  deferred-income-tax |
  deposits |
  depreciation |
  discontinued |
  distributions-of-gains |
  distributions-of-income |
  distributions-other |
  dividend-income |
  earnings-available-for-comm |
  employee-pension-and-benefit |
  eps-diluted |
  eps-primary |
  equalization |
  equities  |
  expense-other |
  expense-ratio |
  expenses-net |
  extraordinary |
  fed-funds-sold |
  fee-revenue |
  gross-advisory-fees |
  gross-expense |
  gross-operating-revenue |
  income-before-interest-expen |
  income-continuing |
  income-pre-extraordinary |
  income-pretax |
  income-tax-expense |
  income-tax |
  instruments-owned |
  instruments-sold |
  int-bearing-deposits |
  interest-deposit |
  interest-dividends |
  interest-expense |
  interest-income-net |
  interest-income |
  interest-invest |
  interest-loan |
  interest-other |
  interest-total |
  inventory |
  investment-banking-revenues |
  investment-gains |

                               C-6
  investment-income |
  investments-at-cost |
  investments-at-value |
  investments-carrying |
  investments-held-for-sale |
  investments-market |
  leases-current |
  liabilities-other |
  loan-losses |
  loans-non |
  loans-past |
  loans-problem |
  loans-troubled |
  loans  |
  long-term-debt-current-port |
  long-term-debt-net |
  long-term-notes-payable |
  long-term |
  loss-provision |
  misc-income-or-loss |
  mortgage |
  net-assets |
  net-change-from-ops |
  net-change-in-assets |
  net-income |
  net-investment-income |
  net-service-company-property |
  notes-payable-associate-comp |
  notes-payable |
  number-of-shares-redeemed |
  number-of-shares-sold |
  operating-income-loss |
  other-assets-and-debits |
  other-assets |
  other-curr-and-accrued-liab |
  other-expenses |
  other-income-net |
  other-income |
  other-items-assets |
  other-items-capital-and-liab |
  other-items-liabilities |
  other-operating-expenses |
  other-property-and-invest |
  other-se |
  overdist-net-gains-prior |
  overdistrib-nii-prior |
  overdistribution-gains |
  overdistribution-nii |
  paid-in-capital-common |
  payable-for-securities |
  payables  |

                               C-7
  payments-current |
  payments-prior |
  per-share-distributions |
  per-share-dividend |
  per-share-gain-apprec |
  per-share-nav-begin |
  per-share-nav-end |
  per-share-nii |
  personnel-end-of-year |
  policy-holder-funds |
  policy-losses |
  policy-other |
  pp&e |
  preferred-mandatory |
  preferred-stock-current |
  preferred-stock-dividends |
  preferred  |
  premiums  |
  provision-current |
  provision-prior |
  real-estate  |
  realized-gains-current |
  receivables |
  recover-reinsure |
  recoveries |
  repos-sold |
  reserve-close |
  reserve-open |
  retained-earnings |
  returns-of-capital |
  salaries-and-wages |
  sales  |
  securities-borrowed |
  securities-gains |
  securities-loaned |
  securities-resale |
  securities |
  senior-equity |
  senior-long-term-debt |
  services-associate-companies |
  services-non-associate-comp |
  shares-common-prior |
  shares-common-stock |
  shares-reinvested |
  short-term-notes |
  short-term |
  tot-capitalization-and-liab |
  tot-exp-direct-and-indirect |
  tot-liabil-and-propriet-cap |
  total-assets-and-debits |
  total-assets |

                               C-8
  total-common-stockholders-eq |
  total-costs |
  total-current-assets |
  total-deferred-charges |
  total-deferred-credits |
  total-deferred-debits |
  total-expenses-direct-cost |
  total-expenses-indirect-cost |
  total-expenses |
  total-income |
  total-interest-expense |
  total-interest-on-bonds |
  total-invest |
  total-investments |
  total-liabilities |
  total-liability-and-equity |
  total-long-term-debt |
  total-net-utility-plant |
  total-operating-expenses |
  total-operating-revenues |
  total-proprietary-capital |
  total-revenues |
  trading-assets |
  trading-revenue |
  underwriting-amortization |
  underwriting-other |
  unearned-premiums |
  yield-actual "  >

<!--
!================================================================
==========!
!                                  ELEMENT           DECLARATIONS
!
!================================================================
==========!
 -->

<!--  NOTE: The "deletion" element is defined for use within  the
following
           three tag nests:
                 1) "submission",
                     2)    "filer,filed-by,subject-company     or
serial-company" and
                 3) "filing-values",
             to  accomodate  all  possible  dissemination  stream
(files).
           However, within any SGML document instance, "deletion"
will be
           used in no more than 1 of these three tags nests.

            The  "transfer"  elements  are  for  use  within  the
following
           three tag nests:
                                                               1)
"filer"","filed-by","subject-company","serial-company",
                 2) "filing-values", and
                 3) "document"
            Their  use  is  fully described in  the  accompanying
documentation.
 -->

                               C-9
<!-- Elem. NAME(S)                MIN  CONTENT     (EXCEPTIONS)
     Attr. ELEMENT(S)             NAME VALUE        DEFAULT -->


<!ELEMENT   submission            -  - (%subm-front;,
                                        (%registrants;),
                                        document+ ) >

<!-- Submission front matter definitions -->

<!ELEMENT correction              -  o EMPTY      >

<!ELEMENT timestamp               -  o (#PCDATA)  >

<!ELEMENT accession-number        -  o (#PCDATA)  >

<!ELEMENT deletion                -  o EMPTY      >

<!ELEMENT type                    -  o (#PCDATA)  >

<!ELEMENT confirming-copy         -  o EMPTY      >

<!ELEMENT public-document-count   -  o (#PCDATA)  >

<!ELEMENT (references-429,
           period,
           items,
           filing-date,
           date-of-filing-date-change,
           effectiveness-date,
           sros,
           group-members)         -  o (#PCDATA) >

<!-- Registrants definitions -->

<!ELEMENT (filer,
           serial-company,
           subject-company,
           filed-by)              -  - (%regist-data;) >

<!-- Registrant data definitions -->

<!ELEMENT (transfer-delete,
           transfer-add,
           transfer-modify)       -  o EMPTY     >

<!ELEMENT company-data            -  - (%cmpy-data;) >

<!ELEMENT filing-values           -  - (%filing-vals;) >

<!ELEMENT business-address        -  - (%address;, phone?) >

                              C-10
<!ELEMENT mail-address            -  - (%address;) >

<!ELEMENT former-company          -  - (%former-data;) >

<!-- Company data (cmpy-data) definitions -->

<!ELEMENT (conformed-name,
           cik,
           assigned-sic,
           irs-number,
           state-of-incorporation,
           fiscal-year-end)       -  o (#PCDATA) >

<!-- Filing values (filing-vals) definitions -->

<!ELEMENT (form-type,
           act,
           file-number,
           film-number)           -  o (#PCDATA) >

<!-- Address information definitions -->

<!ELEMENT (street1,
           street2,
           city,
           state,
           zip,
           phone)                 -  o (#PCDATA) >

<!-- Former company definitions -->


<!ELEMENT (former-conformed-name,
           date-changed)          -  o (#PCDATA) >


<!-- Document header definitions -->

<!ELEMENT   document              -  -  (%document-hdr;  ,  text)
>

<!ELEMENT ( document-delete,
            document-add)         -  o  EMPTY     >

<!ELEMENT ( sequence,
            description)          -  o  (#PCDATA) >

<!ELEMENT   flawed                -  o  EMPTY     >

<!-- Document body (text) definitions -->

<!ELEMENT   text                  -  -  (%text;)+ >

                              C-11
<!ELEMENT   table                 -  - ( (#PCDATA    |
                                          page       |
                                          caption    |
                                          s          |
                                          c          |
                                          %fds-front;|
                                          %fds-rows; |
                                          %footnotes;|
                                          fn       )+ )
                                         -(table) >

<!ELEMENT (caption,
           s,
           c,
           fn)                    -  o  (#PCDATA) >

<!ELEMENT (%footnotes;)           -  o  EMPTY     >

<!ELEMENT  page                   -  o  EMPTY     >

<!-- Financial Data Schedule front matter (fds-front) definitions
-->

<!ELEMENT  article                -  o  (#PCDATA) >
<!ELEMENT  legend                 -  o  (#PCDATA) >

<!ELEMENT  restated               -  o  EMPTY     >

<!ELEMENT  number                 -  o  (#PCDATA) >
<!ELEMENT  name                   -  o  (#PCDATA) >

<!ELEMENT  series                 -  o  (number? , name?) >
<!ELEMENT  subsidiary             -  o  (number? , name?) >

<!ELEMENT  multiplier             -  o  (#PCDATA) >
<!ELEMENT  currency               -  o  (#PCDATA) >
<!ELEMENT  period-start           -  o  (#PCDATA) >
<!ELEMENT  period-end             -  o  (#PCDATA) >
<!ELEMENT  period-type            -  o  (#PCDATA) >
<!ELEMENT  exchange-rate          -  o  (#PCDATA) >
<!ELEMENT  book-value             -  o  (#PCDATA) >

<!-- Financial Data Schedule row definitions -->

<!ELEMENT (%fds-rows;)            -  o  (#PCDATA) >


]>





                              C-12