FAS 123(R), Share-Based Payment

Statement 123, as originally issued, is effective until the provisions of Statement 123(R) are fully adopted. Statement 123(R) is effective:

1. For public entities that do not file as small business issuers—as of the beginning of the first interim or annual reporting period that begins after June 15, 2005

    

2. For public entities that file as small business issuers—as of the beginning of the first interim or annual reporting period that begins after December 15, 2005

    

3. For nonpublic entities—as of the beginning of the first annual reporting period that begins after December 15, 2005.