1. Who must report: Form FPI-1 is required only of United States issuers. For information as to which types of issuers are required to submit Form FPI-1, as well as the exemption level for certain small issuers, please refer to paragraph A.1. of Part II of the General Instructions.

2. What must be reported. General information as to what must be reported by United States issuers filing Form FPI-1 may be found in paragraph B.1. of Part II of the General Instructions.

3. Acknowledgement required. The regulations and General Instructions require selected issuers receiving copies of Form FPI-1 from the Treasury to submit an acknowledgement of receipt. The package of reporting forms includes a reply card to be used for this purpose.

4. Instructions pertaining to specific items on Form FPI-1:
Item 1.a. For a definition of "Employer's Identification
Number", refer to paragraph 8 of Part III of the General
Instructions.

Item 1.c. Enter both address and ZIP code. Make entry for ZIP code number in coding spaces provided.

Item 2. If a security is traded on more than one of the identified exchanges, check off all relevant boxes in item 2.

Item 3. Consolidated financial data should be given for the latest available year-end or closest 12-month period. If the company operates on a calendar year basis and data for 1974 are not yet available, information should be supplied for the year ending 12/31/73. Information should be based on consolidations used in reports to stockholders or to the Securities and Exchange Commission.

Amounts that have to be converted to U.S. dollars should be converted in agreement with standard accounting principles. If the company uses different conversion procedures, these may be used but a statement should be appended describing these procedures.

Item 3.f. If the reporter is not a corporation, enter here the closest equivalent of per-share earnings for other units of ownership.

Item 3.g. This item applies only to corporations.

Item 4. If a foreign person(s) holds an interest in the reporter's voting stock of 10 percent or more, enter the extent of combined foreign ownership by such foreign holder(s).

Items 5 through 12. If the columns provided for these items are not sufficient to describe all of your issues of securities and long-term debt that have to be reported, you may reproduce the respective pages of the questionnaire for the purpose of including these items.

If this is a consolidated report, as provided for in paragraph A.1.d of the General Instructions, list all subsidiaries and affiliates consolidated in this report, and append it to the report.

Item 5(a)(b), 8(a)(b), and 12(a)(b). For a definition of the term holder of record as used in these items, refer to paragraph 5 of Part III of the General Instructions.

NOTE: Securities held by parents or guardians acting as custodians for minors may be included in line (a) of these items.

Items 6(a), 9(a), and 11(e). Enter market value as of December 31, 1974. If no transactions in these securities occurred in the market on December 31, 1974, enter market value as of the latest available preceding date when such transactions occurred. If a security was not traded within 90 days prior to 12/31/74, an estimated market value (identified Est.) may be substituted in order to establish a reasonable valuation.

Items 6(b) and 9(b). This information should be supplied as of December 31, 1974. However, if the reporter does not ordinarily close its books as of that date, enter book value as of the nearest available closing date.

Item 7. Stock dividends or dividends in kind should not be included in this item.

Items 8 and 11. Make appropriate code entry in each column heading to identify the type of issue described. Use Appendix D, code for Form FPI-1, for that purpose.

Items 11 and 12. Certificates of Deposit. Combine all certificates of deposit of an issuing company and show them as a single issue. In line 11(b) give range of maturities and in line 11(c) give range of interest for all certificates covered by the group.

Item 11(f). If an issue is denominated in a currency other than United States dollars, it must be reported in that currency. For purposes of making this entry, use the code symbol of the country from Annex B of the General Instructions.

Schedule to Item 14, col. 5. State amounts at face value rather than market value.

Schedule to Item 14, col. 6. State amounts at market value at time of placement or sale.

Schedule to Item 15, cols. 4, 5, and 6. State amounts at market value at the time of the exchange.

Schedules A and B:

Code Number. Where an interest in an issuer, whether equity or debt, does not have a CUSIP number, leave "CUSIP No." entry blank but enter the appropriate issue code from Annex D of the General Instructions in the space provided. (For treatment of certificates of deposit, see specific instructions to items 11 and 12 above.)

Schedule B. Use country code from Annex B of the General Instructions to identify foreign currency of issue.

Country detail. For each country in which your issues are held list the name of the country and the country code as listed in Annex B of the General Instructions. Use reproduced continuation sheets if necessary.

Column 7. If a foreign holder engages in multiple activities, list it under the column representing its primary activity. Example: A foreign bank which operates an investment company should be listed as a bank.

General Note: Neither the number of holders nor the number of shares or amounts should be rounded. Enter actual figures, including fractional shares.

1. Who must report: Form FPI-2 is required only of United States holders of record. For information as to which holders of record are required to submit Form FPI-2, as well as the exemption level, and the requirement of consolidated reports from multiple holders under a single parent institution, please refer to paragraph A.2. of the General Instructions.

2. What must be reported: General information as to what must be reported by United States holders of record filing Form FPI-2 may be found in paragraphs B.1 and 2. of the General Instructions.

3. Acknowledgment required: The regulations and General Instructions require selected holders of record receiving copies of Form FPI-2 from the Treasury to submit an acknowledgment of receipt. The package of reporting forms mailed to reporters includes a reply card to be used for this purpose.

4. Instructions pertaining to specific items on Form FPI-2:

Item 1.a. For a definition of "Employer's Identification Number" refer to paragraph 8 of Part II of the General Instructions.

Item 1.c. Enter both address and ZIP code. Make ZIP code entry in code spaces provided.

Item 1e. Enter the appropriate business code from Annex A of the General Instructions.

Schedule C:

Submit Schedule C for each account held for a foreign person or for an aggregated group as defined below.

Item 2. Assign an arbitrary identifying number to each foreign account in sequential order from 1 to the total number of

accounts reported. Do not use actual internal account numbers. Enter the appropriate identifying number in this item.

NOTE: Reporters may aggregate accounts for purposes of Schedule C provided that the accounts fall within a single country and a single category listed in Item 5. Reporters using this method are not obligated, however, to aggregate all accounts in a single country/category. Neither does an election to aggregate for one or more country/categories bind the reporter to use the aggregate method for all accounts reported on Schedule C. In item 2, aggregated accounts should be identified by inclusive sequential numbers (e.g. 16-20).

Item 4. Enter the appropriate country name and country code from Annex B of the General Instructions.

Item 5. If the foreign person engages in several activities enter only the category for its major activity. Example: A foreign bank which also operates an investment company should be identified as bank.

Column 2. Enter code numbers only for issues for which you do not have CUSIP numbers. Use Annex D of the General Instruction, Code for Securities and Long-Term Debt for FPI-2.

Column 3. The CUSIP number must be listed for any security that has such a CUSIP number assigned to it (see Part II of the General Instructions).

Column 4. Enter the number of shares of stock certificates, or other units of ownership. Enter actual numbers; do not round. Column 5. Enter face amount of debt obligations in column 5a in the currency of issue. Do not convert foreign currency into U.S. dollars, and do not round.

Column 5b. If an entry involves a foreign currency issue, enter the country code from Annex B of the General Instructions. Certificates of Deposit. Certificates of deposit should be totaled by issuing institutions and shown in separate lines of Schedule C.