Table 1: Incremental Paperwork Burden for the rules implementing Section 404

  Annual Responses
(A)
Incremental Hours/Form
(B)
Total Burden
(C)=(A)*(B)
75% Company
(D)=(C)*0.75
25% Professional
(E)=(C)*0.25
Professional Costs
(F)=(E)*$300
10-K 8,484 383 3,249,372 2,437,029 812,343 243,702,900
10-KSB 3,820 383 1,463,606 1,097,295 365,765 109,729,500
20-F 1,194 383 457,302 114,326 342,977 102,892,950
40-F 134 383 51,322 12,831 37,989 11,547,450
10-Q 23,743 5 118,715 89,036 29,679 8,903,625
10-QSB 11,299 5 56,495 42,371 14,124 4,237,125
Reg. S-K N/A 1 1 N/A N/A N/A
Reg. S-B N/A 1 1 N/A N/A N/A
Reg. S-X N/A 1 1 N/A N/A N/A
Total       3,792,888   $481,013,550



EXHIBIT TABLE

  Securities Act Forms Exchange Act Forms
  SB-2 S-2 S-3 S-43 S-8 10-SB 8-K 10-QSB 10-KSB

(1) Underwriting agreement

X X X X     X    

(2) Plan of purchase, sale, reorganization, arrangement, liquidation or succession

X X X X   X X X X

(3) (i) Articles of Incorporation

X     X   X   X X

(ii) By-laws

X     X   X   X X

(4) Instruments defining the rights of security holders, including indentures

X X X X X X X X X

(5) Opinion on legality

X X X X X        

(6) No exhibit required

N/A N/A N/A N/A N/A N/A N/A N/A N/A

(7) No exhibit required

N/A N/A N/A N/A N/A N/A N/A N/A N/A

(8) Opinion on tax matters

X X X X          

(9) Voting trust agreement and amendments

X     X   X     X

(10) Material contracts

X X   X   X   X X

(11) Statement re: computation of per share earnings

X X   X   X   X X

(12) No exhibit required

N/A N/A N/A N/A N/A N/A N/A N/A N/A

(13) Annual report to security holders for the last fiscal year, Form 10-Q or 10-QSB or quarterly report to security holders1

X X   X         X

(14) Code of ethics

                X

(15) Letter on unaudited interim financial information

X X X X X     X  

(16) Letter on change in certifying accountant4

X X   X   X X   X

(17) Letter on director resignation

            X    

(18) Letter on change in accounting principles

              X X

(19) Reports furnished to security holders

              X  

(20) Other documents or statements to security holders or any document incorporated by reference

              X X

(21) Subsidiaries of the small business issuer

X     X   X     X

(22) Published report regarding matters submitted to vote of security holders

              X X

(23) Consents of experts and counsel

X X X X X   X2 X2 X2

(24) Power of attorney

X X X X X X X X X

(25) Statement of eligibility of trustee

X X X X          

(26) Invitations for competitive bids

  X X X X        

(27) through (30) [Reserved]

                 

(31) Rule 13a-14(a)/15d-14(a) Certifications

              X X

(32) Section 1350 Certifications

              X X

(33) through (98)[Reserved]

                 

(99) Additional exhibits

X X X X X X X X X

____________________
1 Only if incorporated by reference into a prospectus and delivered to holders along with the prospectus as permitted by the registration statement; or in the case of a Form 10-KSB, where the annual report is incorporated by reference into the text of the Form 10-KSB.

2 Where the opinion of the expert or counsel has been incorporated by reference into a previously filed Securities Act registration statement.

3An issuer need not provide an exhibit if: (1) an election was made under Form S-4 to provide S-2 or S-3 disclosure; and (2) the form selected (S-2 or S-3) would not require the company to provide the exhibit.

4If required under Item 304 of Regulation S-B.



EXHIBIT TABLE

  Securities Act Forms Exchange Act Forms
S-1 S-2 S-3 S-43 S-8 S-11 F-1 F-2 F-3 F-43 10 8-K 10-Q 10-K
(1) Underwriting agreement X X X X --- X X X X X --- X --- ---
(2) Plan of acquisition, reorganization, arrangement, liquidation or succession X X X X --- X X X X X X X X X
(3) (i) Articles of incorporation
(ii) By-laws
X
X
---
---
---
---
X
X
---
---
X
X
X
X
---
---
---
---
X
X
X
X
---
---
X
X
X
X
(4) Instruments defining the rights of security holders, including indentures X X X X X X X X X X X X X X
(5) Opinion re legality X X X X X X X X X X --- --- --- ---
(6) [Reserved] N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
(7) [Reserved] N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
(8) Opinion re tax matters X X X X --- X X X X X --- --- --- ---
(9) Voting trust agreement X --- --- X --- X X --- --- X X --- --- X
(10) Material contracts X X --- X --- X X X --- X X --- X X
(11) Statement re computation of
per share earnings
X X --- X --- X X X --- X X --- X X
(12) Statements re computation of ratios X X X X --- X X X --- X X --- --- X
(13) Annual report to security holders, Form 10-Q and 10-QSB, or quarterly report to security holders1 --- X --- X --- --- --- --- --- --- --- --- --- X
(14) Code of Ethics                           X
(15) Letter re unaudited interim financial information X X X X X X X X X X --- --- X ---
(16) Letter re change in certifying accountant4 X X --- X --- X --- --- --- --- X X --- X
(17) Letter re director resignation --- --- --- --- --- --- --- --- --- --- --- X --- ---
(18) Letter re change in accounting principles --- --- --- --- --- --- --- --- --- --- --- --- X X
(19) Report furnished to security holders --- --- --- --- --- --- --- --- --- --- --- --- X ---
(20) Other documents or statements to security holders --- --- --- --- --- --- --- --- --- --- --- X --- ---
(21) Subsidiaries of the registrant X --- --- X --- X X --- --- X X --- --- X
(22) Published report regarding matters submitted to vote of security holders --- --- --- --- --- --- --- --- --- --- --- --- X X
(23) Consents of experts and counsel X X X X X X X X X X --- X2 X2 X2
(24) Power of attorney X X X X X X X X X X X X X X
(25) Statement of eligibility of trustee X X X X --- X X X X X --- --- --- ---
(26) Invitations for competitive bids X X X X --- --- X X X X --- --- --- ---
(27) through (30) [Reserved]                            
(31) Rule 13a-14(a)/15d-14(a) Certifications --- --- --- --- --- --- --- --- --- --- --- --- X X
(32) Section 1350 Certifications --- --- --- --- --- --- --- --- --- --- --- --- X X
(33) through (98) [Reserved] N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
(99) Additional exhibits X X X X X X X X X X X X X X

_________________
1 Where incorporated by reference into the text of the prospectus and delivered to security holders along with the prospectus as permitted by the registration statement; or, in the case of the Form 10-K, where the annual report to security holders is incorporated by reference into the text of the Form 10-K.

2 Where the opinion of the expert or counsel has been incorporated by reference into a previously filed Securities Act registration statement.

3 An exhibit need not be provided about a company if: (1) With respect to such company an election has been made under Form S-4 or F-4 to provide information about such company at a level prescribed by Forms S-2, S-3, F-2 or F-3 and (2) the form, the level of which has been elected under Forms S-4 or F-4, would not require such company to provide such exhibit if it were registering a primary offering.

4 If required pursuant to Item 304 of Regulation S-K.