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 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
 -Paragraph 43, 289

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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
 -Paragraph 42, 43

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 -Publisher SEC
 -Name Staff Accounting Bulletin (SAB)
 -Number Topic 6
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
 -Paragraph 289

Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
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 -Paragraph 45

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)
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 -Name FASB Interpretation (FIN)
 -Number 48
 -Paragraph 6, 7, 8

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
 -Paragraph 47

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 08
 -Paragraph h
 -Subparagraph 2
 -Article 4

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
 -Paragraph 46

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 -Name FASB Interpretation (FIN)
 -Number 48
 -Paragraph 6, 7, 8

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 -Publisher FASB
 -Name FASB Interpretation (FIN)
 -Number 48
 -Paragraph 21
 -Subparagraph a

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The "statutory" tax rate shall be the regular tax rate if there are alternative tax systems.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
 -Paragraph 47

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
 -Paragraph 11, 43

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