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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 10

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

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 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

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 -Name Accounting Standards Codification

 -Glossary Weighted-Average Number of Common Shares Outstanding

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