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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 50

 -Paragraph 4H

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624258-113959



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 30

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6451184&amp;loc=d3e28551-108399



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

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 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 30

 -Section 55

 -Paragraph 8

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