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 -Article 5



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 470

 -Section 50

 -Paragraph 3

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6479336&amp;loc=d3e64711-112823



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 -Publisher FASB

 -Name Accounting Standards Codification

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 -SubTopic 10

 -Section 50

 -Paragraph 2

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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 25

 -Subparagraph (e)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 14

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585



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