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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 320

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 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 50

 -Paragraph 4A

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 -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5618551-113959



Reference 2: http://www.xbrl.org/2003/role/presentationRef

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 -Name Accounting Standards Codification

 -Topic 815

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 -Section 50

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 -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624171-113959



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