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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 272

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70478-108055



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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 22

 -Article 12



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