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 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 115

 -Paragraph 3, 19, 20, 21, 22, 137

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 320

 -Glossary Debt Security

 -URI http://asc.fasb.org/extlink&amp;oid=6509901



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

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 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6379141&amp;loc=d3e15032-111544



Reference 4: http://www.xbrl.org/2003/role/presentationRef

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

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 -URI http://asc.fasb.org/extlink&amp;oid=6872113&amp;loc=d3e27161-111563



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Reference 7: http://www.xbrl.org/2003/role/presentationRef

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Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 320

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 -URI http://asc.fasb.org/extlink&amp;oid=6872113&amp;loc=d3e27232-111563



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 320

 -Glossary Equity Security

 -URI http://asc.fasb.org/extlink&amp;oid=6511694



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