Section 12.01.08.005 - INCORPORATION BY REFERENCE01.Incorporated Documents. IDAPA 12.01.08, "Rules Pursuant to the Uniform Securities Act (2004)," adopts and incorporates by reference the full text of the following Statements of Policy and guidelines adopted by the North American Securities Administrators Association (NASAA): a. "Loans and Other Material Affiliated Transactions," as adopted with amendments through March 31, 2008;b. "Options and Warrants," as adopted with amendments through March 31, 2008;c. "Corporate Securities Definitions," as adopted with amendments through March 31, 2008;d. "Impoundment of Proceeds," as adopted with amendments through March 31, 2008;e. "Preferred Stock," as adopted with amendments through March 31, 2008;f. "Promotional Shares," as adopted with amendments through March 31, 2008;g. "Promoters' Equity Investment," as adopted with amendments through March 31, 2008;h. "Specificity in Use of Proceeds," as adopted with amendments through March 31, 2008;i. "Underwriting Expenses, Underwriter's Warrants, Selling Expenses, and Selling Securities Holders," as adopted with amendments through March 31, 2008;j. "Unsound Financial Condition," as adopted with amendments through March 31, 2008;k. "Unequal Voting Rights," as adopted March 31, 2008;l. "Debt Securities," as adopted April 25, 1993;m. "NASAA Guidelines Regarding Viatical Investments," as adopted October 1, 2002;n. "NASAA Statement of Policy Regarding Small Company Offering Registrations (SCOR)," as adopted April 28, 1996.02.Availability of Referenced Documents. Copies of current "NASAA Statements of Policy" are available at the Department of Finance, 11341 West Chinden Blvd., Suite A300 Boise, ID 83714 and NASAA Web site at https://www.nasaa.org/statements-of-policy/.Idaho Admin. Code r. 12.01.08.005