Guidelines For Insider Reporting

The purpose of these guidelines is assist persons connected to reporting issuers (“Insiders”) in reporting their ownership of and transactions in securities of issuers of which they are Insiders.

The guidelines strive to clarify the reporting obligations of Insiders and to promote consistency in filings to ensure that Insiders properly disclose their trading activities. The directions contained here are guidelines only, and do not necessarily represent the only way that such trading may be reported.

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