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    In June 2009, the Financial Accounting Standards Board (FASB)
    issued a revised standard for the accounting for variable
    interest entities (VIE), which replaces the quantitative-based
    risks and rewards approach with a qualitative approach and
    requires certain additional disclosures. The new qualitative
    approach focuses on determining which entity has the power and
    control to direct the activities of a VIE and requires an
    ongoing assessment of that conclusion. The revised accounting
    standard was effective for the Company beginning on
    January&amp;#160;1, 2010 and did not have a material impact on the
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Principles Board Opinion (APB)
 -Number 28
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 01
 -Paragraph b
 -Subparagraph 6
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