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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



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 -Paragraph 31



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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



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 -Subparagraph (SX 210.5-02.30(a)(1))



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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 915



 -SubTopic 210



 -Section 45



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=6472335&amp;loc=d3e37729-110921







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 -Publisher FASB



 -Name Accounting Standards Codification



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 -SubTopic 10



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 -Subparagraph (SAB TOPIC 4.E)



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



 -Publisher SEC



 -Name Staff Accounting Bulletin (SAB)



 -Number Topic 4



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



 -Publisher FASB



 -Name Accounting Standards Codification



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 -Name Regulation S-X (SX)



 -Number 210



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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



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 -Publisher SEC



 -Name Regulation S-X (SX)



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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



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