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 -Paragraph A3

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

 -Publisher FASB

 -Name Accounting Standards Codification

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 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=6228006&amp;loc=d3e74512-122707



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 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

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 -Name Accounting Standards Codification

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 -Name Regulation S-X (SX)

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

 -Publisher FASB

 -Name Accounting Standards Codification

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 -Subparagraph (SAB TOPIC 4.E)

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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

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

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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

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

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