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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 30

 -Section 45

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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 30

 -Section 55

 -Paragraph 8

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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 22

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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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 -Section 02

 -Paragraph 22

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

 -Publisher FASB

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 -SubTopic 10

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 -Section S99

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

 -Publisher SEC

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 -Publisher FASB

 -Name Accounting Standards Codification

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 -SubTopic 20

 -Section 50

 -Paragraph 5

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 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 8

 -Article 9



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