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 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19, 22

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19(b),22(b))

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 -Number 210

 -Section 02

 -Paragraph 19, 22

 -Article 5



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 -Section 02

 -Paragraph 19, 22

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