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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 30

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14172-108612



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 30

 -Subparagraph (c)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14172-108612



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

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 159

 -Paragraph 19

 -Subparagraph c(1)

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.1-5)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 1, 2 , 3, 4, 5

 -Article 9



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

 -Publisher AICPA

 -Name Audit and Accounting Guide (AAG)

 -Number AAG-BRD

 -Paragraph 9, 51, 54

 -IssueDate 2006-05-01

 -Chapter 4

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 30

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14172-108612



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 30

 -Subparagraph (d)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14172-108612



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

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 159

 -Paragraph 19

 -Subparagraph d(1)

 -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.



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 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 34

 -Paragraph 21

 -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 835

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.9)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 9

 -Article 9



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

 -Publisher OTS

 -Name Federal Regulation (FR)

 -Number Title 12

 -Section 563c.102

 -Paragraph 9

 -Chapter V

 -Subsection II

 -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy.  It will be removed from future versions of this taxonomy.



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 30

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14172-108612



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