General Rules and Regulations for
Rule 402 -- Liability for XBRL-Related Documents.
Not deemed filed for liability purposes. XBRL-Related
Documents, regardless of whether they are exhibits to a document incorporated
by reference into a filing:
Are not deemed filed for purposes of section 11 of the Securities Act, section 18 of the Exchange Act, or section 34(b) of the Investment Company Act, or otherwise subject to the liabilities of these sections, and are not part of any registration statement to which they relate;
Are not deemed incorporated by reference;
Are subject to all other liability and
anti-fraud provisions of these Acts; and
Are deemed filed for purposes of Item
103 of Regulation S-T (Rule 232.103).
Accurate reflection of underlying documents.
An electronic filer is not liable under the Securities Act, Exchange Act,
Trust Indenture Act or Investment Company Act for information in its XBRL-Related
Documents that complies with the requirements of Rule 401 of Regulation
S-T (Rule 232.401) to the extent
that such information was not materially false or misleading in the corresponding
official EDGAR filing. To the extent the information in an electronic
Documents does not comply with the requirements of Rule 401, the information
in the XBRL-Related Documents will be deemed to comply with Rule 401 for
purposes of this paragraph if
the electronic filer makes a good faith and reasonable attempt to comply
with Rule 401 and, as soon as reasonably practicable after the electronic
filer becomes aware that the information in
the XBRL-Related Documents does not comply with Rule 401, the electronic
filer amends the XBRL-Related Documents and, as a result, the information
complies with Rule 401.
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