text: **S FAS 140**The FASB issued Statement of Financial Accounting Standard No. 140, Accounting for Transfers and Servicing of Financial Assets 
  and Extinguishments of Liabilities (SFAS No. 140). SFAS No. 140 replaces SFAS No. 125 as it revises the standards for accounting for 
  securitizations and other transfers of financial assets and collateral and re q u i res certain disclosures. SFAS No. 140 is effective for transfers and 
  s e rvicing of financial assets and extinguishments of liabilities occurring after March 31, 2001 and in certain limited instances can be applied early. 
  S FAS No. 140 re q u i res recognition and reclassification of collateral and for disclosures relating to securitzation and collateral for fiscal years 
  ending after December 15, 2000.The Company does not expect SFAS No. 140 to have a material effect on its financial statements. 