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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1(a),(d))

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 -Name Regulation S-X (SX)

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

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