SHELTER PROPERTIES IV LIMITED PARTNERSHIP
10QSB, 1998-09-04
REAL ESTATE
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   FORM 10-QSB--QUARTERLY OR TRANSITIONAL REPORT UNDER SECTION 13 OR 15(D) OF
                      THE SECURITIES EXCHANGE ACT OF 1934
                        QUARTERLY OR TRANSITIONAL REPORT



                    U. S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  FORM 10-QSB

(Mark One)
[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE
     ACT OF 1934

                  For the quarterly period ended July 31, 1998

                                       or

[ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934


               For the transition period from.........to.........

                         Commission file number 0-10884


                   SHELTER PROPERTIES IV LIMITED PARTNERSHIP
       (Exact name of small business issuer as specified in its charter)


         South Carolina                                         57-0721760
(State or other jurisdiction of                              (I.R.S. Employer
 incorporation or organization)                             Identification No.)

                  One Insignia Financial Plaza, P.O. Box 1089
                        Greenville, South Carolina 29602
                    (Address of principal executive offices)

                                 (864) 239-1000
                          (Issuer's telephone number)


Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12
months (or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90
days.  Yes X   No

                         PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

a)
                   SHELTER PROPERTIES IV LIMITED PARTNERSHIP
                           CONSOLIDATED BALANCE SHEET
                                  (Unaudited)
                      (in thousands, except per unit data)

                                 July 31, 1998





Assets
  Cash and cash equivalents                                          $ 2,620
  Receivables and deposits                                             1,081
  Restricted escrows                                                   1,807
  Other assets                                                           422
  Investment properties:
     Land                                               $  3,442
     Buildings and related personal property              57,222
                                                          60,664
     Less accumulated depreciation                       (33,710)     26,954

                                                                     $32,884

Liabilities and Partners' (Deficit) Capital
Liabilities
  Accounts payable                                                   $   113
  Tenant security deposit liabilities                                    255
  Accrued property taxes                                                 460
  Other liabilities                                                      253
  Mortgage notes payable                                              23,642

Partners' (Deficit) Capital
  General partners                                      $     (3)
  Limited partners (49,995 units
     issued and outstanding)                               8,164       8,161

                                                                     $32,884
          See Accompanying Notes to Consolidated Financial Statements

b)
                   SHELTER PROPERTIES IV LIMITED PARTNERSHIP
                     CONSOLIDATED STATEMENTS OF OPERATIONS
                                  (Unaudited)
                        (in thousands, except unit data)




                                  Three Months Ended       Nine Months Ended
                                       July 31,                 July 31,
                                   1998         1997         1998        1997
Revenues:
  Rental income                 $2,809       $2,667       $8,276       $7,869
  Other income                     137          154          378          472
     Total revenues              2,946        2,821        8,654        8,341

Expenses:
  Operating                      1,219        1,323        3,571        4,124
  General and administrative        66           53          224          215
  Depreciation                     488          486        1,441        1,431
  Interest                         540          553        1,630        1,670
  Property taxes                   198          202          594          602
  Loss on disposal of property      --           --           --           39
     Total expenses              2,511        2,617        7,460        8,081
   
     Net income                 $  435       $  204       $1,194       $  260

Net income allocated
  to general partners (1%)      $    4       $    2       $   12       $    3
Net income allocated
  to limited partners (99%)        431          202        1,182          257
                                $  435       $  204       $1,194       $  260

Net income per limited
  partnership unit              $ 8.62       $ 4.04       $23.64       $ 5.14
Distributions per limited
  partnership unit              $   --       $   --       $16.07       $10.00

          See Accompanying Notes to Consolidated Financial Statements

)
                   SHELTER PROPERTIES IV LIMITED PARTNERSHIP
       CONSOLIDATED STATEMENT OF CHANGES IN PARTNERS' (DEFICIT) CAPITAL
                                  (Unaudited)
                       (in thousands, except unit data)





                                   Limited
                                 Partnership   General   Limited
                                    Units     Partners  Partners     Total

Original capital contributions     50,000      $     2   $50,000   $50,002

Partners' (deficit) capital at
 October 31, 1997                  49,995      $    (7)  $ 7,786   $ 7,779

Net income for the nine
 months ended July 31, 1998            --           12     1,182     1,194

Partners' distributions                --           (8)     (804)     (812)

Partners' (deficit) capital at
 at July 31, 1998                  49,995      $    (3)  $ 8,164   $ 8,161

          See Accompanying Notes to Consolidated Financial Statements

d)
                   SHELTER PROPERTIES IV LIMITED PARTNERSHIP
                     CONSOLIDATED STATEMENTS OF CASH FLOWS
                                  (Unaudited)
                                 (in thousands)





                                                     Nine Months Ended July 31,
                                                         1998         1997
Cash flows from operating activities:
  Net income                                          $ 1,194      $   260
  Adjustments to reconcile net income to net
    cash provided by operating activities:
      Depreciation                                      1,441        1,431
      Amortization of discounts and loan costs            211          207
      Loss on disposal of property                         --           39
      Change in accounts:
        Receivables and deposits                          148          144
        Other assets                                       46          (68)
        Accounts payable                                    9         (155)
        Tenant security deposit liabilities               (22)           4
        Accrued property taxes                           (170)        (171)
        Other liabilities                                  25         (265)
           Net cash provided by operating activities    2,882        1,426

Cash flows from investing activities:
  Property improvements and replacements                 (668)        (727)
  Net deposits to restricted escrows                      (57)         (54)
           Net cash used in investing activities         (725)        (781)

Cash flows from financing activities:
  Partners' distributions                                (812)        (505)
  Payments on mortgage notes payable                     (572)        (530)
           Net cash used in financing activities       (1,384)      (1,035)

Net increase (decrease) in cash and cash equivalents      773         (390)
Cash and cash equivalents at beginning of period        1,847        2,291
Cash and cash equivalents at end of period            $ 2,620      $ 1,901

Supplemental disclosure of cash flow information:
  Cash paid for interest                              $ 1,422      $ 1,462

          See Accompanying Notes to Consolidated Financial Statements

e)
                   SHELTER PROPERTIES IV LIMITED PARTNERSHIP
                         NOTES TO FINANCIAL STATEMENTS
                                  (Unaudited)
                                 July 31, 1998


NOTE A - BASIS OF PRESENTATION

The accompanying unaudited consolidated financial statements of Shelter
Properties IV Limited Partnership (the "Partnership") have been prepared in
accordance with generally accepted accounting principles for interim financial
information and with the instructions to Form 10-QSB and Item 310(b) of
Regulation S-B.  Accordingly, they do not include all of the information and
footnotes required by generally accepted accounting principles for complete
financial statements.  In the opinion of Shelter Realty IV Corporation (the
"Corporate General Partner"), all adjustments (consisting of normal recurring
accruals) considered necessary for a fair presentation have been included.
Operating results for the three and nine month periods ended July 31, 1998, are
not necessarily indicative of the results that may be expected for the fiscal
year ending October 31, 1998.  For further information, refer to the financial
statements and footnotes thereto included in the Partnership's annual report on
Form 10-KSB for the year ended October 31, 1997.

Certain reclassifications have been made to the 1997 information to conform to
the 1998 presentation.

NOTE B - RECONCILIATION OF CASH FLOWS

The following is a reconciliation of the subtotal on the accompanying statements
of cash flows captioned "net cash provided by operating activities" to "net cash
used in operations", as defined in the Partnership Agreement.  However, "net
cash used in operations" should not be considered an alternative to net income
as an indicator of the Partnership's operating performance or to cash flows as a
measure of liquidity.



                                                For the Nine Months Ended
                                                        July 31,
                                                   1998           1997
                                                     (in thousands)
Net cash provided by operating activities       $ 2,882        $ 1,426
  Payments on mortgage notes payable               (572)          (530)
  Property improvements and replacements           (668)          (727)
  Change in restricted escrows, net                 (57)           (54)
  Changes in reserves for net operating
   liabilities                                      (36)           511
  Additional reserves                            (1,549)          (326)

   Net cash provided by operations              $    --        $   300


The Corporate General Partner reserved approximately $1,549,000 and $326,000 on
July 31, 1998 and 1997, respectively, to fund capital improvements and repairs
at its properties.

NOTE C - TRANSACTIONS WITH AFFILIATED PARTIES

The Partnership has no employees and is dependent on the Corporate General
Partner and its affiliates for the management and administration of all
partnership activities. The Corporate General Partner is a wholly-owned
subsidiary of Insignia Properties Trust ("IPT"), an affiliate of Insignia
Financial Group, Inc. ("Insignia").  The Partnership Agreement provides for
payments to affiliates for services and as reimbursement of certain expenses
incurred by affiliates on behalf of the Partnership.  The following transactions
with the Corporate General Partner and its affiliates were charged to expense in
1998 and 1997:

                                                 For the Nine Months Ended
                                                         July 31,
                                                     1998        1997
                                                      (in thousands)

Property management fees (included in
 operating expenses)                                $430       $414
Reimbursement for services of affiliates
 (included in operating, general and
 administrative expenses, and investment
 properties) (1)                                     158        170

(1) Included in "reimbursements for services of affiliates" for the nine months
   ended July 31, 1998 and 1997, is approximately $8,000 and $26,000,
   respectively, in reimbursements for construction oversight costs.

On March 17, 1998, Insignia entered into an agreement to merge its national
residential property management operations, and its controlling interest in IPT,
with Apartment Investment and Management Company ("AIMCO"), a publicly traded
real estate investment trust.  The closing, which is anticipated to happen in
September or October of 1998, is subject to customary conditions, including
government approvals and the approval of Insignia's shareholders.  If the
closing occurs, AIMCO will then control the Corporate General Partner of the
Partnership.

For the period November 1, 1996 to August 31, 1997, the Partnership insured its
properties under a master policy through an agency affiliated with the Corporate
General Partner with an insurer unaffiliated with the Corporate General Partner.
An affiliate of the Corporate General Partner acquired, in the acquisition of a

business, certain financial obligations from an insurance agency which was later
acquired by the agent who placed the master policy.  The agent assumed the
financial obligations to the affiliate of the Corporate General Partner which
receives payments on these obligations from the agent.  The amount of the
Partnership's insurance premiums accruing to the benefit of the affiliate of the
Corporate General Partner by virtue of the agent's obligations is not
significant.

On July 21, 1998, an affiliate of Insignia commenced tender offers for limited
partnership interests in six real estate limited partnerships (including the
Partnership in which various Insignia affiliates act as general partner. The
Purchaser offered to purchase up to 20,000 of the outstanding units of limited
partnership interest in the Partnership at $500 per Unit, net to the seller in
cash, upon the terms and subject to the conditions set forth in the Offer to
Purchase dated July 21, 1998 (the "Offer to Purchase") and the related
Assignment of Partnership Interest attached as Exhibits (a)(1) and (a)(2),
respectively, to the Tender Offer Statement on Schedule 14D-1 originally filed
with the Securities and Exchange Commission on July 21, 1998. Because of the
existing and potential future conflicts of interest (described in the
Partnership's Statements on Schedule 14D-9 filed with the Securities and
Exchange Commission), neither the Partnership nor the General Partner expressed
any opinion as to the Offer to Purchase and made no recommendation as to whether
unit holders should tender their units in response to the Offer to Purchase. In
addition, because of these conflicts of interest, as a result of the Purchaser's
affiliation with various Insignia affiliates, the manner in which the Purchaser
votes its limited partner interests in the Partnership may not always be
consistent with the best interests of the other limited partners.  The
expiration date for the tender offers was extended to August 21, 1998.  The
Partnership is currently analyzing the final results of these offers.

NOTE D - DISPOSAL OF PROPERTY

The Partnership incurred a loss on disposal of approximately $39,000 due to a
roof replacement project at Quail Run during the nine months ended July 31,
1997.

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

The Partnership's investment properties consist of three apartment complexes.
The following table sets forth the average occupancy of the properties for each
of the nine months ended July 31, 1998 and 1997:

                                               Average Occupancy
Property                                      1998           1997

Baymeadows Apartments                          93%            95%
  Jacksonville, Florida
Quail Run Apartments                           95%            92%
  Columbia, South Carolina
Countrywood Village Apartments                 93%            95%
  Raleigh, North Carolina

The Corporate General Partner attributes the increase in average occupancy at
Quail Run to an exterior painting project which was completed at the property
during 1997 in an effort to enhance the curb appeal of the property.

Results of Operations

The Partnership's net income for the nine months ended July 31, 1998, was
approximately $1,194,000 compared to approximately $260,000 for the
corresponding period in 1997.  The Partnership recorded net income of
approximately $435,000 for the three months ended July 31, 1998, compared to net
income of approximately $204,000 for the corresponding period of 1997.  The
increase in net income for the three and nine month periods ended July 31, 1998,
compared to the corresponding periods of 1997 is primarily attributable to an
increase in rental income as well as a decrease in operating expenses.  The
increase in rental income is attributable to the increase in average occupancy
and average annual rental rates at Quail Run and an increase in average rental
rates at Baymeadows and Countrywood Village, which more than offset these
properties' decreases in average occupancy.  The decrease in operating expenses
is attributable to the completion of the exterior painting projects at Quail Run
and Baymeadows during 1997.  A parking lot repair project was also completed at
Baymeadows during 1997.  The decrease in operating expense was partially offset
by an increase in major landscaping at Countrywood Village and Baymeadows, as
well as an increase in interior painting and decorating expenses at Baymeadows
during the nine months ended July 31, 1998.  These costs were incurred to
attract new tenants and increase occupancy at the properties. Additionally, the
Partnership incurred a loss on disposal of property due to a roof replacement
project at Quail Run during the period ended July 31, 1997.  Offsetting the
increase in net income for the nine month period ended July 31, 1998, compared
to the corresponding period of 1997, is a decrease in other income.  Other
income decreased primarily due to a decrease in recreational income at
Baymeadows as a result of closing the racquet club at the property.  This
facility had been losing money and it was determined to be in the best interest
of the Partnership to close it to outside users at the end of 1997. The facility
continues to be maintained and is available for the residents' use and
enjoyment.

Included in operating expense for the nine months ended July 31, 1998 is
approximately $138,000 of major repairs and maintenance comprised primarily of
major landscaping and window coverings.  Included in operating expense for the
nine months ended July 31, 1997 is approximately $606,000 of major repairs and
maintenance comprised primarily of major landscaping, exterior building repairs
and painting, parking lot repairs, window coverings and tennis court repairs.

As part of the ongoing business plan of the Partnership, the Corporate General
Partner monitors the rental market environment of each of its investment
properties to assess the feasibility of increasing rents, maintaining or
increasing occupancy levels and protecting the Partnership from increases in
expense.  As part of this plan, the Corporate General Partner attempts to
protect the Partnership from the burden of inflation-related increases in
expenses by increasing rents and maintaining a high overall occupancy level.
However, due to changing market conditions, which can result in the use of
rental concessions and rental reductions to offset softening market conditions,
there is no guarantee that the Corporate General Partner will be able to sustain
such a plan.

Liquidity and Capital Resources

At July 31, 1998, the Partnership had cash and cash equivalents of approximately
$2,620,000 as compared to approximately $1,901,000 at July 31, 1997.  The net
increase in cash and cash equivalents for the nine months ended July 31, 1998,
was $773,000. The net decrease in cash and cash equivalents for the nine months
ended July 31, 1997, was $390,000.  Net cash provided by operating activities
increased primarily due to the increase in net income as discussed above.  The
increase is also attributable to a decrease in other assets and an increase in
accounts payable and other liabilities.  The decrease in other assets is
attributable to the timing of property and liability insurance payments.  The
increase in accounts payable and other liabilities is attributable to the status
of major repairs and maintenance projects and the timing of payment of invoices.
Net cash used in investing activities decreased due to the decrease in purchases
of property improvements and replacements.  Net cash used in financing
activities increased due to increased distributions to partners and increased
payments on mortgage notes payable during the nine months ended July 31, 1998.

The Partnership has budgeted approximately $1,500,000 for capital improvements
and major repairs and maintenance at the three properties in 1998.  Budgeted
capital improvements at Baymeadows include major carpet replacement, major
landscaping, exterior painting, and gutter repairs.  Budgeted capital
improvements at Quail Run include roof replacement and major carpet replacement.
Countrywood has budgeted major carpet replacement and landscaping in 1998.  Of
this work the major landscaping at Countrywood was completed during the first
quarter. The remaining projects have been started with expenditures
approximating budgeted amounts through July 1998.  The additional capital
expenditures will be incurred only if cash is available from operations or from
partnership reserves mentioned previously.

The sufficiency of existing liquid assets to meet future liquidity and capital
expenditure requirements is directly related to the level of capital
expenditures required at the property to adequately maintain the physical assets
and other operating needs of the Partnership.  Such assets are currently thought
to be sufficient for any near-term needs of the Partnership.  The mortgage
indebtedness of approximately $23,642,000 net of discount, is amortized over 257
months with a balloon payment of approximately $20,669,000 due on November 15,
2002, at which time the properties will either be refinanced or sold.  Cash
distributions of approximately $812,000 and $505,000 were made during the nine
months ended July 31, 1998 and 1997, respectively. These distributions were made
from property operations. Future cash distributions will depend on the levels of
net cash generated from operations, property sales and the availability of cash
reserves.  The Corporate General Partner anticipates a distribution to be made
in the fourth quarter of fiscal 1998.

Year 2000

The Partnership is dependent upon the Corporate General Partner and Insignia for
management and administrative services.  Insignia has completed an assessment
and will have to modify or replace portions of its software so that its computer
systems will function properly with respect to dates in the year 2000 and
thereafter (the "Year 2000 Issue").  The project is estimated to be completed
not later than December 31, 1998, which is prior to any anticipated impact on
its operating systems.  The Corporate General Partner believes that with
modifications to existing software and conversions to new software, the Year
2000 Issue will not pose significant operational problems for its computer
systems. However, if such modifications and conversions are not made, or are not
completed timely, the Year 2000 Issue could have a material impact on the
operations of the Partnership.

Other

Certain items discussed in this quarterly report may constitute forward-looking
statements within the meaning of the Private Securities Litigation Reform Act of
1995 (the "Reform Act") and as such may involve known and unknown risks,
uncertainties and other factors which may cause the actual results, performance
or achievements of the Partnership to be materially different from any future
results, performance or achievements expressed or implied by such forward-
looking statements. Such forward-looking statements speak only as of the date of
this quarterly report. The Partnership expressly disclaims any obligation or
undertaking to release publicly any updates or revisions to any forward-looking
statements contained herein to reflect any change in the Partnership's
expectations with regard thereto or any change in events, conditions or
circumstances on which any such statement is based.

                          PART II - OTHER INFORMATION


ITEM 1.   LEGAL PROCEEDING

In March 1998, several putative unit holders of limited partnership units of the
Partnership commenced an action entitled ROSALIE NUANES, ET AL. V. INSIGNIA
FINANCIAL GROUP, INC., ET AL. in the Superior Court of the State of California
for the County of San Mateo.  The Plaintiffs named as defendants, among others,
the Partnership, the Corporate General Partner and several of their affiliated
partnerships and corporate entities.  The complaint purports to assert claims on
behalf of a class of limited partners and derivatively on behalf of a number of
limited partnerships (including the Partnership) which are named as nominal
defendants, challenging the acquisition by Insignia Financial Group, Inc.
("Insignia") and its affiliates of interests in certain general partner
entities, past tender offers by Insignia affiliates to acquire limited
partnership units, the management of partnerships by Insignia affiliates as well
as a recently announced agreement between Insignia and Apartment Investment and
Management Company.  The complaint seeks monetary damages and equitable relief,
including judicial dissolution of the Partnership.  On June 25, 1998, the
Corporate General Partner filed a motion seeking dismissal of the action. In
lieu of responding to the motion, plaintiffs have recently filed an amended
complaint.  The Corporate General Partner believes the action to be without
merit, and intends to vigorously defend it.

On July 30, 1998, certain entities claiming to own limited partnership interests
in certain limited partnerships whose general partners are affiliates of
Insignia filed a complaint in the Superior Court of the State of California,
County of Los Angeles. The action involves 44 real estate limited partnerships
(including the Partnership) in which the plaintiffs allegedly own interests and
which Insignia affiliates allegedly manage or control (the "Subject
Partnerships"). The complaint names as defendants Insignia, several Insignia
affiliates alleged to be managing partners of the Subject Partnerships, the
Partnership and the Corporate General Partner. Plaintiffs allege that they have
requested from, but have been denied by each of the Subject Partnerships, lists
of their respective limited partners for the purpose of making tender offers to
purchase up to 4.9% of the limited partner units of each of the Subject
Partnerships.  The complaint also alleges that certain of the defendants made
tender offers to purchase limited partner units in many of the Subject
Partnerships, with the alleged result that plaintiffs have been deprived of the
benefits they would have realized from ownership of the additional units.  The
plaintiffs assert eleven causes of action, including breach of contract, unfair
business practices, and violations of the partnership statutes of the states in
which the Subject Partnerships are organized.  Plaintiffs seek compensatory,
punitive and treble damages.  The Partnership was only recently served with the
complaint and has not yet responded to it. The Partnership believes the claims
to be without merit and intends to defend the action vigorously.

The Partnership is unaware of any other pending or outstanding litigation that
is not of a routine nature.  The Corporate General Partner believes that all
such pending or outstanding litigation will be resolved without a material
adverse effect upon the business, financial condition or operations of the
Partnership.


ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K

       a) Exhibits:

          Exhibit 27, Financial Data Schedule, is filed as an exhibit to this
          report.

       b) Reports on Form 8-K filed in the quarter ended July 31, 1998:

          None.

                                   SIGNATURES


  In accordance with the requirements of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


                               SHELTER PROPERTIES IV LIMITED PARTNERSHIP

                               By:        Shelter Realty IV Corporation
                                          Corporate General Partner




                               By:        /s/ William H. Jarrard, Jr.
                                          William H. Jarrard, Jr.
                                          President and Director




                               By:        /s/ Ronald Uretta
                                          Ronald Uretta
                                          Vice President and Treasurer


                               Date:  September 4, 1998


<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Shelter
Properties IV Limited Partnership 1998 Third Quarter 10-QSB and is qualified in
its entirety by reference to such 10-QSB filing.
</LEGEND>
<CIK> 0000702174
<NAME> SHELTER PROPERTIES IV LIMITED PARTNERSHIP
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          OCT-31-1998
<PERIOD-END>                               JUL-31-1998
<CASH>                                           2,620
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0<F1>
<PP&E>                                          60,664
<DEPRECIATION>                                  33,710
<TOTAL-ASSETS>                                  32,884
<CURRENT-LIABILITIES>                                0<F1>
<BONDS>                                         23,642
                                0
                                          0
<COMMON>                                             0
<OTHER-SE>                                       8,161
<TOTAL-LIABILITY-AND-EQUITY>                    32,884
<SALES>                                              0
<TOTAL-REVENUES>                                 8,654
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                 7,460
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,630
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,194
<EPS-PRIMARY>                                    23.64<F2>
<EPS-DILUTED>                                        0
<FN>
<F1>Registrant has an unclassified balance sheet.
<F2>Multiplier is 1.
</FN>
        

</TABLE>


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