
<!--
 !               ================ 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
 !             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,
                       (reference-429|references-429)*,
                       (reference-462b|references-462b)*,
                       period?,
                       items*,
                       filing-date,
                       date-of-filing-date-change?,
                       effectiveness-date?,
                       sros*,
                       group-members*" >

<!ENTITY % registrants "filer* &
                        reporting-owner* &
                        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*" >

<!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,
                         filename,
                         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 | fn | %footnotes; ">

<!ENTITY % text        "#PCDATA | %hilites; | html | pdf | gif | jpg" >

<!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 |
  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 |
  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 |
  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.
 -->

<!-- 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)  >

<!-- allow for some common typos -->
<!ELEMENT (references-429,
           reference-429,
           references-462b,
           reference-462b,
           period,
           items,
           filing-date,
           date-of-filing-date-change,
           effectiveness-date,
           sros,
           group-members)         -  o (#PCDATA) >

<!-- Registrants definitions -->

<!ELEMENT (filer,
           reporting-owner,
           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?) >

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

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

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

<!ELEMENT (conformed-name,
           cik,
           assigned-sic,
           relationship,
           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,
            filename,
            description)          -  o  (#PCDATA) >

<!ELEMENT   flawed                -  o  EMPTY     >

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

<!--
  this should really be ( (%text;)* | html | pdf | gif | jpg ), but that's not
  valid.  see %text; ENTITY declaration above.
-->
<!ELEMENT   text                  -  -  ( %text; )* >

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

<!ELEMENT caption                 -  o  (#PCDATA) >

<!-- these are not used as containers, but place holders -->
<!ELEMENT  c                      -  o  EMPTY     >
<!ELEMENT  s                      -  o  EMPTY     >

<!ELEMENT  fn                     -  o  (#PCDATA |
                                         page |
                                         %footnotes;)+ >

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

<!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) >


<!-- alternative document TEXT formats for EDGAR release 6.5 or later -->

<!-- HTML 3.2 subset -->
<!ELEMENT html                    -  - (#PCDATA) >

<!-- uuencoded PDF 3.x/4.x -->
<!ELEMENT pdf                     -  - (#PCDATA) >

<!-- uuencoded GIF -->
<!ELEMENT gif                     -  - (#PCDATA) >

<!-- uuencoded JPEG -->
<!ELEMENT jpg                     -  - (#PCDATA) >