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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Article 12

 -Section 13

 -Sentence Column B



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 20

 -Section 55

 -Paragraph 7

 -URI http://asc.fasb.org/extlink&amp;oid=28370219&amp;loc=SL20226000-175313



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 20

 -Section 50

 -Paragraph 3

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=20225523&amp;loc=SL20225862-175312



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 50

 -Paragraph 4B

 -Subparagraph (a),(c)

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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Article 12

 -Section 13

 -Sentence Column B



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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Article 12

 -Section 13

 -Sentence Column B



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