?-  Tag, tag value, and nested tags are optional
+- Tag, tag value, and nested tags are required and
repeatable
*- Tag, tag value, and nested tags are optional and
repeatable.

EDGAR Dissemination Service                      LEXIS-NEXIS
                            D-1
                         Appendix D
             Public Document Fields Description
                              
The following is a list of each tag and associated tag value
information for the document portion of the current
disseminated output DTD. This includes the data element,
tag, description and other information associated with the
tag value.

The tag order is restricted. Tags in the first group can
occur throughout all documents. The tags in the other groups
can only occur in EX-27 documents (financial data
schedules). The tags in groups A must occur before the tags
in group B, and the tags in groups B must all occur before
any tags from group C etc.  The tags withn an individual
group can occur in any order.

Each of the tags in groups D and E can have up to 5 (five )
tag values, and they must all have the same number of tag
values. These are the financial coulmn data tags. The
formatting of the column data is indicated by the ,
<S>, and <C> tags.

Tag values which are numbers can be positive or negative
(indicated by enclosing parentheses), and can have a leading
dollar sign ($), a single decimal point(.), and any number
of commas (,)within the number. The on ly field width limit
is the length of a line (132 characters).

Financial data schedules which do not adhere to these rules
will contain a <FLAWED> tag in the document header, and will
state "WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE
PROCESSING THIS SCHEDULE."as the first text line in the
document.

TAG                 TAG VALUE           COMMENTS

             * none                    always
follows.
<CAPTION>           ? free text              Nested under
.
<S>                 none                Nested under
.
<C>                 ? none                   Nested under
.
<FN>                ? free text              Nested under
.
<F1>-<F99>               * none

Group A tag
<ARTICLE>           article name             Must be 5, 6,
7, 9, BD, CT
                                        OPUR1, OPUR2, or
OPUR3.
Group B tag
<LEGEND>            ? free text

Group C tags
<RESTARTED>              ? none
<CIK>                    ?
<NAME>              ?
<SERIES>            ? none
<SUBSIDIARY>             ? none
<NAME>              free text                Nested under
<SUBSIDIARY> or
<SERIES>
<NUMBER>            number                   Nested under
<SUBSIDIARY> or
<SERIES>
<MULTIPLIER>             ? number                 Must have
the value 1, 1000,
1000000, 1000000000,
1000000000000.
<CURRENCY>               ? free text


TAG                      TAG VALUE      COMMENTS

Group D tags
<FISCAL-YEAR_END>              MMM-DD-YYYY
<PERIOD-START>           ?MMM-DD-YYYY
<PERIOD-END>                   MMM-DD-YYYY
<PERIOD-TYPE>                 alphanumeric        Must be 1-
MO, 2-MOS, 3 -MOS,
                                        4-MOS, 5-MOS, 6-MOS,
7-MOS,
                                        8-MOS, 9-MOS, 10-
MOS, 11-MOS,
                                        12-MOS, QTR-1, QTR-
2, QTR-3,
                                        QTR-4, YEAR, OTHER.
<EXCHANGE-RATE>               ? number
<BOOK-VALUE>                    alpha             Must be
PRO-FORMA or  PER-BOOK

Group E tags
<ACCUM-APPREC-OR-DEPREC>      ? number
<ACCUMULATED-GAINS-PRIOR>          ? number
<ACCUMULATED-NET-GAINS>       ? number
<ACCUMULATED-NII-CURRENT>          ? number
<ACCUMULATED-NII-PRIOR>       ? number
<ALLOWANCE-CLOSE>             ? number
<ALLOWANCE-DOMESTIC>          ? number
<ALLOWANCE-FOREIGN>           ? number
<ALLOWANCE-OPEN>              ? number
<ALLOWANCE-UNALLOCATED>       ? number
<ALLOWANCE>                   ? number
<ALLOWANCES>                  ? number
<APPREC-INCREASE-CURRENT>          ? number
<ASSETS-OTHER>           ? number
<AVERAGE-NET-ASSETS>               ? number
<AVG-DEBT-OUTSTANDING>        ? number
<AVG-DEBT-PER-SHARE>               ? number
<BENEFITS>                    ? number
<BONDS>                  ? number
<CAPITAL-LEASE-OBLIGATIONS>        ? number
<CAPITAL-SURPLUS-PAID-IN>          ? number
<CASH-FLOW-OPERATIONS>        ? number
<CASH>                        ? number
<CGS>                         ? number
<CHANGES>                ? number
<CHARGE-OFFS>                 ? number
<COMMERCIAL-PAPER-OBLIGATIONS>     ? number
<COMMISSIONS>                 ? number
<COMMON-STOCK-DIVIDENDS>      ? number
<COMMON>                 ? number
<COMPENSATION>           ? number
<CUMULATIVE-DEFICIENCY>       ? number
<CURRENT-ASSETS>              ? number
<CURRENT-LIABILITIES>              ? number
<DEBT-CARRYING-VALUE>         ? number
<DEBT-HELD-FOR-SALE>               ? number
<DEBT-MARKET-VALUE>           ? number
<DEFERRED-ACQUISITION>        ? number
<DEFERRED-INCOME-TAX>         ? number
<DEPOSITS>                    ? number
<DEPRECIATION>           ? number
<DISCONTINUED>           ? number
<DISTRIBUTIONS-OF-GAINS>      ? number
<DISTRIBUTIONS-OF-INCOME>          ? number
<DISTRIBUTIONS-OTHER>         ? number
<DIVIDEND-INCOME>             ? number
<EARNINGS-AVAILABLE-FOR-COMM> ? number
<EMPLOYEE-PENSION-AND-BENEFIT>     ? number
<EPS-DILUTED>                 ? number
<EPS-PRIMARY>                 ? number
<EQUALIZATION>           ? number
<EQUITIES>                    ? number
<EXPENSE-OTHER>               ? number
<EXPENSE-RATIO>               ? number
<EXPENSES-NET>           ? number
<EXTRAORDINARY>               ? number
<FED-FUNDS-SOLD>              ? number
<FEE-REVENUE>                 ? number
<GROSS-ADVISORY-FEES>         ? number
<GROSS-EXPENSE>               ? number
<GROSS-OPERATING-REVENUE>          ? number
<INCOME-BEFORE-INTEREST-EXPEN>     ? number
<INCOME-CONTINUING>           ? number
<INCOME-PRE-EXTRAORDINARY>         ? number
<INCOME-PRETAX>               ? number
<INCOME-TAX-EXPENSE>               ? number
<INCOME-TAX>                  ? number
<INSTRUMENTS-OWNED>           ? number
<INSTRUMENTS-SOLD>            ? number
<INT-BEARING-DEPOSITS>        ? number
<INTEREST-DEPOSIT>            ? number
<INTEREST-DIVIDENDS>               ? number
<INTEREST-EXPENSE>            ? number
<INTEREST-INCOME-NET>         ? number
<INTEREST-INCOME>             ? number
<INTEREST-INVEST>             ? number
<INTEREST-LOAN>               ? number
<INTEREST-OTHER>              ? number
<INTEREST-TOTAL>              ? number
<INVENTORY>                   ? number
<INVESTMENT-BANKING-REVENUES> ? number
<INVESTMENT-GAINS>            ? number
<INVESTMENT-INCOME>           ? number
<INVESTMENTS-AT-COST>         ? number
<INVESTMENTS-AT-VALUE>        ? number
<INVESTMENTS-CARRYING>        ? number
<INVESTMENTS-HELD-FOR-SALE>        ? number
<INVESTMENTS-MARKET>          ? number
<LEASES-CURRENT>              ? number
<LIABILITIES-OTHER>           ? number
<LOAN-LOSSES>                 ? number
<LOANS-NON>                   ? number
<LOANS-PAST>                  ? number
<LOANS-PROBLEM>               ? number
<LOANS-TROUBLED>              ? number
<LOANS>                  ? number
<LONG-TERM-DEBT-CURRENT-PORT> ? number
<LONG-TERM-DEBT-NET>               ? number
<LONG-TERM-NOTES-PAYABLE>          ? number
<LONG-TERM>                   ? number
<LOSS-PROVISION>              ? number
<MISC-INCOME-OR-LOSS>         ? number
<MORTGAGE>                    ? number
<NET-ASSETS>                  ? number
<NET-CHANGE-FROM-OPS>         ? number
<NET-CHANGE-IN-ASSETS>        ? number
<NET-INCOME>                  ? number
<NET-INVESTMENT-INCOME>       ? number
<NET-SERVICE-COMPANY-PROPERTY>     ? number
<NOTES-PAYABLE-ASSOCIATE-COMP>     ? number
<NOTES-PAYABLE>               ? number
<NUMBER-OF-SHARES-REDEEMED>   ? number
<NUMBER-OF-SHARES-SOLD>       ? number
<OPERATING-INCOME-LOSS>       ? number
<OTHER-ASSETS-AND-DEBITS>          ? number
<OTHER-ASSETS>           ? number
<OTHER-CURR-AND-ACCRUED-LIAB> ? number
<OTHER-EXPENSES>              ? number
<OTHER-INCOME-NET>            ? number
<OTHER-INCOME>           ? number
<OTHER-ITEMS-ASSETS>               ? number
<OTHER-ITEMS-CAPITAL-AND-LIAB>     ? number
<OTHER-ITEMS-LIABILITIES>          ? number
<OTHER-OPERATING-EXPENSES>         ? number
<OTHER-PROPERTY-AND-INVEST>        ? number
<OTHER-SE>                    ? number
<OVERDIST-NET-GAINS-PRIOR>         ? number
<OVERDISTRIB-NII-PRIOR>       ? number
<OVERDISTRIBUTION-GAINS>      ? number
<OVERDISTRIBUTION-NII>        ? number
<PAID-IN-CAPITAL-COMMON>      ? number
<PAYABLE-FOR-SECURITIES>      ? number
<PAYABLES>                    ? number
<PAYMENTS-CURRENT>            ? number
<PAYMENTS-PRIOR>              ? number
<PER-SHARE-DISTRIBUTIONS>          ? number
<PER-SHARE-DIVIDEND>               ? number
<PER-SHARE-GAIN-APPREC>       ? number
<PER-SHARE-NAV-BEGIN>         ? number
<PER-SHARE-NAV-END>           ? number
<PER-SHARE-NII>               ? number
<PERSONNEL-END-OF-YEAR>       ? number
<POLICY-HOLDER-FUNDS>         ? number
<POLICY-LOSSES>               ? number
<POLICY-OTHER>           ? number
<PP&E>                        ? number
<PREFERRED-MANDATORY>         ? number
<PREFERRED-STOCK-CURRENT>          ? number
<PREFERRED-STOCK-DIVIDENDS>        ? number
<PREFERRED>                   ? number
<PREMIUMS>                    ? number
<PROVISION-CURRENT>           ? number
<PROVISION-PRIOR>             ? number
<REAL-ESTATE>                 ? number
<REALIZED-GAINS-CURRENT>      ? number
<RECEIVABLES>                 ? number
<RECOVER-REINSURE>            ? number
<RECOVERIES>                  ? number
<REPOS-SOLD>                  ? number
<RESERVE-CLOSE>               ? number
<RESERVE-OPEN>           ? number
<RETAINED-EARNINGS>           ? number
<RETURNS-OF-CAPITAL>               ? number
<SALARIES-AND-WAGES>          ? number
<SALES>                  ? number
<SECURITIES-BORROWED>         ? number
<SECURITIES-GAINS>            ? number
<SECURITIES-LOANED>           ? number
<SECURITIES-RESALE>           ? number
<SECURITIES>                  ? number
<SENIOR-EQUITY>               ? number
<SENIOR-LONG-TERM-DEBT>       ? number
<SERVICES-ASSOCIATE-COMPANIES>     ? number
<SERVICES-NON-ASSOCIATE-COMP> ? number
<SHARES-COMMON-PRIOR>         ? number
<SHARES-COMMON-STOCK>         ? number
<SHARES-REINVESTED>           ? number
<SHORT-TERM-NOTES>            ? number
<SHORT-TERM>                  ? number
<TOT-CAPITALIZATION-AND-LIAB> ? number
<TOT-EXP-DIRECT-AND-INDIRECT> ? number
<TOT-LIABIL-AND-PROPRIET-CAP> ? number
<TOTAL-ASSETS-AND-DEBITS>          ? number
<TOTAL-ASSETS>           ? number
<TOTAL-COMMON-STOCKHOLDERS-EQ>     ? number
<TOTAL-COSTS>                 ? number
<TOTAL-CURRENT-ASSETS>        ? number
<TOTAL-DEFERRED-CHARGES>      ? number
<TOTAL-DEFERRED-CREDITS>      ? number
<TOTAL-DEFERRED-DEBITS>       ? number
<TOTAL-EXPENSES-DIRECT-COST>  ? number
<TOTAL-EXPENSES-INDIRECT-COST ? number
<TOTAL-EXPENSES>              ? number
<TOTAL-INCOME>           ? number
<TOTAL-INTEREST-EXPENSE>      ? number
<TOTAL-INTEREST-ON-BONDS>          ? number
<TOTAL-INVEST>           ? number
<TOTAL-INVESTMENTS>           ? number
<TOTAL-LIABILITIES>           ? number
<TOTAL-LIABILITY-AND-EQUITY>       ? number
<TOTAL-LONG-TERM-DEBT>        ? number
<TOTAL-NET-UTILITY-PLANT>          ? number
<TOTAL-OPERATING-EXPENSES>         ? number
<TOTAL-PROPRIETARY-CAPITAL>        ? number
<TOTAL-REVENUES>              ? number
<TRADING-ASSETS>              ? number
<TRADING-REVENUE>             ? number
<UNDERWRITING-AMORTIZATION>   ? number
<UNDERWRITING-OTHER>          ? number
<UNEARNED-PREMIUMS>           ? number
<YIELD-ACTUAL>           ? number