Positions, which are included in the Original Pronouncements, As Amended infobase, include Status pages.

Pronouncements:

--FASB Statement No. 155, Accounting for Certain Hybrid Financial

Instruments.

--FASB Statement No. 156, Accounting for Servicing of Financial

Assets.

Issues discussed by the Emerging Issues Task Force (EITF) at the

June 15-16, 2005 and September 15, 2005 meetings:

The following final FASB Staff Positions:

--FSP FAS123(R)-1:  "Classification and Measurement of

Freestanding Financial Instruments Originally Issued in Exchange for

Employee Services under FASB Statement No. 123(R)"

--FSP FAS143-1: "Accounting for Electronic Equipment Waste

Obligations"

--FSP FAS150-5: "Issuer's Accounting under Statement 150 for

Freestanding Warrants and Other Similar Instruments on Shares That Are

Redeemable"

--FSP APB18-1. "Accounting by an Investor for Its Proportionate

Share of Accumulated Other Comprehensive Income of an Investee Accounted

for under the Equity Method in Accordance with APB Opinion No. 18 upon a

Loss of Significant Influence"

--FSP FAS123(R)-1: "Classification and Measurement of

Freestanding Financial Instruments Originally Issued in Exchange for

Employee Services under FASB Statement No. 123(R)"

--FSP SOP78-9-1. "Interaction of AICPA Statement of Position

78-9 and EITF Issue No. 04-5."

--FSP FAS13-1. "Accounting for Rental Costs Incurred during a

Construction Period"

--FSP FAS115-1/124-1. "The Meaning of Other-Than-Temporary

Impairment and Its Application to Certain Investments"

--FSP FAS123(R)-2. "Practical Accommodation to the Application

of Grant Date as Defined in FASB Statement No. 123(R)"

--FSP FAS123(R)-3. "Transition Election Related to Accounting

for the Tax Effects of Share-Based Payment Awards"

--FSP FAS140-2. "Clarification of the Application of Paragraphs

40(b) and 40(c) of FASB Statement No. 140"

--FSP FIN45-3. "Application of FASB Interpretation No. 45 to

Minimum Revenue Guarantees Granted to a Business or Its Owners."

--FSP SOP94-6-1: "Terms of Loan Products That May Give Rise to a

Concentration of Credit Risk"

--FSP AAG-INV-1/SOP 94-1-1: "Reporting of Fully

Benefit-Responsive Investment Contracts Held by Certain Investment

Companies Subject to the AICPA Investment Company Guide and

Defined-Contribution Health and Welfare and Pension Plans"

--FSP FAS123(R)-4: "Classification of Options and Similar

Instruments Issued as Employee Compensation That Allow for Cash

Settlement upon the Occurrence of a Contingent Event"

--FSP FIN46(R)-6: "Determining the Variability to Be Considered

in Applying FASB Interpretation No. 46(R)"

--FSP FTB85-4-1: "Accounting for Life Settlement Contracts by

Third-Party Investors"