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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 225



 -SubTopic 10



 -Section S99



 -Paragraph 2



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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 225



 -SubTopic 10



 -Section S99



 -Paragraph 2



 -Subparagraph (SX 210.5-03.2)



 -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 2



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