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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.1)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



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 -Publisher SEC

 -Name Regulation S-X (SX)

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.2)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 2

 -Article 9



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.2)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 2

 -Article 9



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

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 -Name Accounting Standards Codification

 -Topic 942

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 -Publisher FASB

 -Name Accounting Standards Codification

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

 -Publisher SEC

 -Name Regulation S-X (SX)

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