Note: Appendices A and B to the Preamble will not appear in the Code of Federal Regulations APPENDIX A - Charts on Amendments to Small Business Issuer Rules Chart 1: Regulation S-B Item 501 Current Final * Small business issuer name * Same * Title, amount, and * Same description of securities offered * Selling security holders * Same offering * Cross-reference to risk * Same, except cross-reference factors must include page number. No print type specified * Formatted distribution table * Delete distribution table. showing price, underwriting Use bullet list or other design commission, and proceeds of that highlights the information offering * Show bona fide estimate of * Same range of maximum offering price and number of shares * Formatted best efforts * Delete distribution table. disclosure and distribution table Use bullet list or other design that highlights the information * Prospectus "Subject to * Retain in plain English Completion" legend * Commission legend * Retain in plain English. Include reference to state securities commissions. No print type specified Chart 1: Regulation S-B Item 501, con't. Current Final * State-required legends * Same * Underwriters' over-allotment * Identify existence of the ======END OF PAGE 1====== option, expenses of offering, option and the number of shares. commissions paid by others, and Move all other information to the other non-cash consideration and plan of distribution section finders fees * Date of prospectus * Same * Expenses of offering * Move to plan of distribution section * No requirement to identify * Identify market for market for securities securities, trading symbol, underwriters, and type of underwriting * No page limit * Must limit cover to one page APPENDIX A - Charts on Amendments to Small Business Issuer Rules Chart 2: Regulation S-B Item 502 Current Final * Availability of Exchange Act * Move to description of Reports business section or, for short- form registration statements, include with incorporation by reference disclosure * Identify market for * Move to cover page securities * Availability of reports with * Move to description of audited financial statements business section * Availability of reports * Move to incorporation by incorporated by reference reference disclosure * Stabilization legend * Move to plan of distribution section * Passive market making * Delete. Disclosure retained ======END OF PAGE 2====== activities legend in plan of distribution section * Dealer prospectus delivery * Retain on outside back page obligation of prospectus * Canadian issuers' disclosure * Move to description of on enforceability of civil business section liability against foreign person * Table of contents * Same. If prospectus delivered electronically, must immediately follow cover page APPENDIX A - Charts on Amendments to Small Business Issuer Rules Chart 3: Regulation S-B Item 503 Current Final * Summary * Retain in plain English * Address and telephone number * Retain. Permit on cover page or in summary * Risk factors * Retain in plain English ======END OF PAGE 3======