<!-- 
!  DTD for Transformed SEC EDGAR Documents
!
!    Developed by Invisible Worlds Inc.  Best efforts have been made
!    to assure that the document transformation process is complete,
!    but people are warned that they should always consult the
!    canonical documents from the SEC.
!
!    This DTD assumes a raw EDGAR feed from the SEC web site.
!    Files are then transformed to properly escape &amp;
!    characters, to turn the <PP&E> tag into valid XML <PPE>,
!    and to close off all unclosed tags.
!
!    This document is based on the original DTD published by Lexis-Nexis
!    as part of the EDGAR Dissemination Service.
!
!    Invisible Worlds, Inc. (http://invisible.net/)
!
!    $Id: //depot/isms/skulker/edgar/1.2.4/etc/edgardoc.dtd#1 $
 -->


 <!--

!==========================================================================!
!                                   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*" >

<!-- Carl added Reporting-Owner -->
<!ENTITY % registrants "FILER* ,
                        SERIAL-COMPANY* ,
                        SUBJECT-COMPANY* ,
                        REPORTING-OWNER* ,
                        FILED-BY*" >

<!ENTITY % regist-data "DELETION?,
                        TRANSFER-DELETE?,
                        TRANSFER-ADD?,
                        TRANSFER-MODIFY?,
                        COMPANY-DATA,
                        FILING-VALUES*,
                        BUSINESS-ADDRESS?,
                        MAIL-ADDRESS?,
                        FORMER-COMPANY*" >


<!-- Carl added RELATIONSHIP -->
<!ENTITY % cmpy-data   "CONFORMED-NAME,
                        CIK,
                        ASSIGNED-SIC,
                        RELATIONSHIP?,
                        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 % xtext   "#PCDATA | %hilites; | document.part | document.item" >

<!ENTITY % ptext   "#PCDATA" >


<!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 " >


<!-- TOTAL-LIABILITIES-AND-EQUITY is invalid, but in use in at least
      one submission
-->
<!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 |
  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-BASIC |
  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 |
  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  |
  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 |
  PPE |
  PREFERRED-MANDATORY |
  PREFERRED-STOCK-CURRENT |
  PREFERRED-STOCK-DIVIDENDS |
  PREFERRED  |
  PREMIUMS  |
  PROVISION-CURRENT |
  PROVISION-PRIOR |
  REAL-ESTATE  |
  REALIZED-GAINS-CURRENT |
  RECEIVABLES |
  RECOVER-REINSURE |
  RECOVERIES |
  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 |
  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-LIABILITIES-AND-EQUITY |
  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.
 -->

<!-- Invisible Worlds additional ENTITY declarations -->

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

<!ENTITY % ATEXT      "CDATA">
<!ENTITY % CTEXT      "#PCDATA">
<!ENTITY % TEXT       "#PCDATA">
<!ENTITY % DAY        "CDATA">
<!ENTITY % MONTH      "CDATA">
<!ENTITY % YEAR       "CDATA">

<!ENTITY % URI        "CDATA">
<!ENTITY % UINT16     "CDATA">

<!-- parsed edgar support -->
<!ENTITY % PARSED.EDGAR PUBLIC "-//Blocks//DTD PARSED.EDGAR//EN"
                         "http://xml.resource.org/doc/edgar/parsed-edgar.dtd" >
%PARSED.EDGAR;


<!ELEMENT   EDGAR        ( transformer?, SUBMISSION, parsed.edgar?, stamps? ) >
<!ELEMENT   transformer (organization, address, date, canonical) > 


<!ELEMENT organization
                      (%CTEXT;)>
<!ATTLIST organization
          abbrev      %ATEXT;            #IMPLIED> 
 
<!ELEMENT address     (postal?,phone?,facsimile?,email?,uri?)>

<!-- at most one of each the city, region, code, and country
     elements may be present -->
<!ELEMENT postal      (street+,(city|region|code|country)*)>
<!ELEMENT street      (%CTEXT;)>
<!ELEMENT city        (%CTEXT;)>
<!ELEMENT region      (%CTEXT;)>
<!ELEMENT code        (%CTEXT;)>
<!ELEMENT country     (%CTEXT;)>

<!ELEMENT phone       (%CTEXT;)>
<!ELEMENT facsimile   (%CTEXT;)>
<!ELEMENT email       (%CTEXT;)>
<!ELEMENT uri         (%CTEXT;)>

<!ELEMENT date        (%CTEXT;)>

<!ELEMENT canonical   (uri+)>

<!-- Invisible Worlds footer data -->
<!ELEMENT stamps (pgp?) >

<!ELEMENT pgp (%TEXT;) >
<!ATTLIST pgp 
          xml:space   (default|preserve) "preserve">

<!-- BEGIN SEC SUBMISSION DATA: ALL UPPERCASE (STOP SHOUTING) -->

<!ELEMENT   SUBMISSION             (%subm-front;, (%registrants;), DOCUMENT+) >

<!-- Submission front matter definitions -->

<!ELEMENT CORRECTION               EMPTY >

<!ELEMENT TIMESTAMP                (#PCDATA) >

<!ELEMENT ACCESSION-NUMBER         (#PCDATA) >

<!ELEMENT DELETION                 EMPTY >

<!ELEMENT TYPE                     (#PCDATA) >

<!ELEMENT CONFIRMING-COPY          EMPTY >

<!ELEMENT PUBLIC-DOCUMENT-COUNT    (#PCDATA) >

<!ELEMENT REFERENCES-429           (#PCDATA) >
<!ELEMENT PERIOD                   (#PCDATA) >
<!ELEMENT ITEMS                    (#PCDATA) >
<!ELEMENT FILING-DATE              (#PCDATA) >
<!ELEMENT DATE-OF-FILING-DATE-CHANGE (#PCDATA) >
<!ELEMENT EFFECTIVENESS-DATE       (#PCDATA) >
<!ELEMENT SROS                     (#PCDATA) >
<!ELEMENT GROUP-MEMBERS            (#PCDATA) >

<!-- Registrants definitions -->

<!ELEMENT FILER                    (%regist-data;) >
<!ELEMENT SERIAL-COMPANY           (%regist-data;) >
<!ELEMENT SUBJECT-COMPANY          (%regist-data;) >
<!ELEMENT REPORTING-OWNER          (%regist-data;) >
<!ELEMENT FILED-BY                 (%regist-data;) >

<!-- Registrant data definitions -->

<!ELEMENT TRANSFER-DELETE          EMPTY >
<!ELEMENT TRANSFER-ADD             EMPTY >
<!ELEMENT TRANSFER-MODIFY          EMPTY >

<!ELEMENT COMPANY-DATA             (%cmpy-data;) >

<!ELEMENT FILING-VALUES            (%filing-vals;) >

<!ELEMENT BUSINESS-ADDRESS         (%address;, PHONE?) >

                             
<!ELEMENT MAIL-ADDRESS             (%address;) >

<!ELEMENT FORMER-COMPANY           (%former-data;) >

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

<!ELEMENT CONFORMED-NAME           (#PCDATA) >
<!ELEMENT CIK                      (#PCDATA) >
<!ELEMENT ASSIGNED-SIC             (#PCDATA) >

<!-- Added by CM -->
<!ELEMENT RELATIONSHIP             (#PCDATA) >

<!ELEMENT IRS-NUMBER               (#PCDATA) >
<!ELEMENT STATE-OF-INCORPORATION   (#PCDATA) >
<!ELEMENT FISCAL-YEAR-END          (#PCDATA) >

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

<!ELEMENT FORM-TYPE                (#PCDATA) >
<!ELEMENT ACT                      (#PCDATA) >
<!ELEMENT FILE-NUMBER              (#PCDATA) >
<!ELEMENT FILM-NUMBER              (#PCDATA) >

<!-- Address information definitions -->

<!ELEMENT STREET1                  (#PCDATA) >
<!ELEMENT STREET2                  (#PCDATA) >
<!ELEMENT CITY                     (#PCDATA) >
<!ELEMENT STATE                    (#PCDATA) >
<!ELEMENT ZIP                      (#PCDATA) >
<!ELEMENT PHONE                    (#PCDATA) >

<!-- Former company definitions -->

<!ELEMENT FORMER-CONFORMED-NAME    (#PCDATA) >
<!ELEMENT  DATE-CHANGED            (#PCDATA) >


<!-- Document header definitions -->

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

<!ELEMENT DOCUMENT-DELETE          EMPTY >
<!ELEMENT DOCUMENT-ADD             EMPTY >

<!ELEMENT SEQUENCE                 (#PCDATA) >
<!ELEMENT DESCRIPTION              (#PCDATA) >

<!ELEMENT FLAWED                   EMPTY >

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


<!ELEMENT TEXT                     ( %xtext; | html | pdf)* >

<!ELEMENT TABLE                    (%ptext; |
                                    PAGE       |
                                    CAPTION    |
                                    S          |
                                    C          |
                                    %fds-front;|
                                    %fds-rows; |
                                    %footnotes;|
                                    FN)* >

<!ELEMENT CAPTION                   (#PCDATA) >
<!-- these are not used as containers, but placeholders -->
<!ELEMENT S                         EMPTY >
<!ELEMENT C                         EMPTY >

<!-- pages in footnotes ... very nice -->
<!ELEMENT FN                        (%ptext; | %footnotes; | PAGE)* >


<!ELEMENT F1                        (#PCDATA) >
<!ELEMENT F2                        (#PCDATA) >
<!ELEMENT F3                        (#PCDATA) >
<!ELEMENT F4                        (#PCDATA) >
<!ELEMENT F5                        (#PCDATA) >
<!ELEMENT F6                        (#PCDATA) >
<!ELEMENT F7                        (#PCDATA) >
<!ELEMENT F8                        (#PCDATA) >
<!ELEMENT F9                        (#PCDATA) >
<!ELEMENT F10                       (#PCDATA) >
<!ELEMENT F11                       (#PCDATA) >
<!ELEMENT F12                       (#PCDATA) >
<!ELEMENT F13                       (#PCDATA) >
<!ELEMENT F14                       (#PCDATA) >
<!ELEMENT F15                       (#PCDATA) >
<!ELEMENT F16                       (#PCDATA) >
<!ELEMENT F17                       (#PCDATA) >
<!ELEMENT F18                       (#PCDATA) >
<!ELEMENT F19                       (#PCDATA) >
<!ELEMENT F20                       (#PCDATA) >
<!ELEMENT F21                       (#PCDATA) >
<!ELEMENT F22                       (#PCDATA) >
<!ELEMENT F23                       (#PCDATA) >
<!ELEMENT F24                       (#PCDATA) >
<!ELEMENT F25                       (#PCDATA) >
<!ELEMENT F26                       (#PCDATA) >
<!ELEMENT F27                       (#PCDATA) >
<!ELEMENT F28                       (#PCDATA) >
<!ELEMENT F29                       (#PCDATA) >
<!ELEMENT F30                       (#PCDATA) >
<!ELEMENT F31                       (#PCDATA) >
<!ELEMENT F32                       (#PCDATA) >
<!ELEMENT F33                       (#PCDATA) >
<!ELEMENT F34                       (#PCDATA) >
<!ELEMENT F35                       (#PCDATA) >
<!ELEMENT F36                       (#PCDATA) >
<!ELEMENT F37                       (#PCDATA) >
<!ELEMENT F38                       (#PCDATA) >
<!ELEMENT F39                       (#PCDATA) >
<!ELEMENT F40                       (#PCDATA) >
<!ELEMENT F41                       (#PCDATA) >
<!ELEMENT F42                       (#PCDATA) >
<!ELEMENT F43                       (#PCDATA) >
<!ELEMENT F44                       (#PCDATA) >
<!ELEMENT F45                       (#PCDATA) >
<!ELEMENT F46                       (#PCDATA) >
<!ELEMENT F47                       (#PCDATA) >
<!ELEMENT F48                       (#PCDATA) >
<!ELEMENT F49                       (#PCDATA) >
<!ELEMENT F50                       (#PCDATA) >
<!ELEMENT F51                       (#PCDATA) >
<!ELEMENT F52                       (#PCDATA) >
<!ELEMENT F53                       (#PCDATA) >
<!ELEMENT F54                       (#PCDATA) >
<!ELEMENT F55                       (#PCDATA) >
<!ELEMENT F56                       (#PCDATA) >
<!ELEMENT F57                       (#PCDATA) >
<!ELEMENT F58                       (#PCDATA) >
<!ELEMENT F59                       (#PCDATA) >
<!ELEMENT F60                       (#PCDATA) >
<!ELEMENT F61                       (#PCDATA) >
<!ELEMENT F62                       (#PCDATA) >
<!ELEMENT F63                       (#PCDATA) >
<!ELEMENT F64                       (#PCDATA) >
<!ELEMENT F65                       (#PCDATA) >
<!ELEMENT F66                       (#PCDATA) >
<!ELEMENT F67                       (#PCDATA) >
<!ELEMENT F68                       (#PCDATA) >
<!ELEMENT F69                       (#PCDATA) >
<!ELEMENT F70                       (#PCDATA) >
<!ELEMENT F71                       (#PCDATA) >
<!ELEMENT F72                       (#PCDATA) >
<!ELEMENT F73                       (#PCDATA) >
<!ELEMENT F74                       (#PCDATA) >
<!ELEMENT F75                       (#PCDATA) >
<!ELEMENT F76                       (#PCDATA) >
<!ELEMENT F77                       (#PCDATA) >
<!ELEMENT F78                       (#PCDATA) >
<!ELEMENT F79                       (#PCDATA) >
<!ELEMENT F80                       (#PCDATA) >
<!ELEMENT F81                       (#PCDATA) >
<!ELEMENT F82                       (#PCDATA) >
<!ELEMENT F83                       (#PCDATA) >
<!ELEMENT F84                       (#PCDATA) >
<!ELEMENT F85                       (#PCDATA) >
<!ELEMENT F86                       (#PCDATA) >
<!ELEMENT F87                       (#PCDATA) >
<!ELEMENT F88                       (#PCDATA) >
<!ELEMENT F89                       (#PCDATA) >
<!ELEMENT F90                       (#PCDATA) >
<!ELEMENT F91                       (#PCDATA) >
<!ELEMENT F92                       (#PCDATA) >
<!ELEMENT F93                       (#PCDATA) >
<!ELEMENT F94                       (#PCDATA) >
<!ELEMENT F95                       (#PCDATA) >
<!ELEMENT F96                       (#PCDATA) >
<!ELEMENT F97                       (#PCDATA) >
<!ELEMENT F98                       (#PCDATA) >
<!ELEMENT F99                       (#PCDATA) >

<!ELEMENT  PAGE                     EMPTY >

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

<!ELEMENT  ARTICLE                  (#PCDATA) >
<!ELEMENT  LEGEND                   (#PCDATA) >

<!ELEMENT  RESTATED                 EMPTY >

<!ELEMENT  NUMBER                   (#PCDATA) >
<!ELEMENT  NAME                     (#PCDATA) >

<!ELEMENT  SERIES                   (NUMBER? , NAME?) >
<!ELEMENT  SUBSIDIARY               (NUMBER? , NAME?) >

<!ELEMENT  MULTIPLIER               (#PCDATA) >
<!ELEMENT  CURRENCY                 (#PCDATA) >
<!ELEMENT  PERIOD-START             (#PCDATA) >
<!ELEMENT  PERIOD-END               (#PCDATA) >
<!ELEMENT  PERIOD-TYPE              (#PCDATA) >
<!ELEMENT  EXCHANGE-RATE            (#PCDATA) >
<!ELEMENT  BOOK-VALUE               (#PCDATA) >

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

<!ELEMENT ACCUM-APPREC-OR-DEPREC    (#PCDATA) >
<!ELEMENT ACCUMULATED-GAINS-PRIOR   (#PCDATA) >
<!ELEMENT ACCUMULATED-NET-GAINS     (#PCDATA) >
<!ELEMENT ACCUMULATED-NII-CURRENT   (#PCDATA) >
<!ELEMENT ACCUMULATED-NII-PRIOR     (#PCDATA) >
<!ELEMENT ALLOWANCE-CLOSE           (#PCDATA) >
<!ELEMENT ALLOWANCE-DOMESTIC        (#PCDATA) >
<!ELEMENT ALLOWANCE-FOREIGN         (#PCDATA) >
<!ELEMENT ALLOWANCE-OPEN            (#PCDATA) >
<!ELEMENT ALLOWANCE-UNALLOCATED     (#PCDATA) >
<!ELEMENT ALLOWANCE                 (#PCDATA) >
<!ELEMENT ALLOWANCES                (#PCDATA) >
<!ELEMENT APPREC-INCREASE-CURRENT   (#PCDATA) >
<!ELEMENT ASSETS-OTHER              (#PCDATA) >
<!ELEMENT AVERAGE-NET-ASSETS        (#PCDATA) >
<!ELEMENT AVG-DEBT-OUTSTANDING      (#PCDATA) >
<!ELEMENT AVG-DEBT-PER-SHARE        (#PCDATA) >
<!ELEMENT BENEFITS                  (#PCDATA) >
<!ELEMENT BONDS                     (#PCDATA) >
<!ELEMENT CAPITAL-LEASE-OBLIGATIONS (#PCDATA) >
<!ELEMENT CAPITAL-SURPLUS-PAID-IN   (#PCDATA) >
<!ELEMENT CASH-FLOW-OPERATIONS      (#PCDATA) >
<!ELEMENT CASH                      (#PCDATA) >
<!ELEMENT CGS                       (#PCDATA) >
<!ELEMENT CHANGES                   (#PCDATA) >
<!ELEMENT CHARGE-OFFS               (#PCDATA) >
<!ELEMENT COMMERCIAL-PAPER-OBLIGATIONS (#PCDATA) >
<!ELEMENT COMMISSIONS               (#PCDATA) >
<!ELEMENT COMMON-STOCK-DIVIDENDS    (#PCDATA) >
<!ELEMENT COMMON                    (#PCDATA) >
<!ELEMENT COMPENSATION              (#PCDATA) >
<!ELEMENT CUMULATIVE-DEFICIENCY     (#PCDATA) >
<!ELEMENT CURRENT-ASSETS            (#PCDATA) >
<!ELEMENT CURRENT-LIABILITIES       (#PCDATA) >
<!ELEMENT DEBT-CARRYING-VALUE       (#PCDATA) >
<!ELEMENT DEBT-HELD-FOR-SALE        (#PCDATA) >
<!ELEMENT DEBT-MARKET-VALUE         (#PCDATA) >
<!ELEMENT DEFERRED-ACQUISITION      (#PCDATA) >
<!ELEMENT DEFERRED-INCOME-TAX       (#PCDATA) >
<!ELEMENT DEPOSITS                  (#PCDATA) >
<!ELEMENT DEPRECIATION              (#PCDATA) >
<!ELEMENT DISCONTINUED              (#PCDATA) >
<!ELEMENT DISTRIBUTIONS-OF-GAINS    (#PCDATA) >
<!ELEMENT DISTRIBUTIONS-OF-INCOME   (#PCDATA) >
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