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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

 -SubTopic 30

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6467456&amp;loc=d3e113888-111728



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

 -SubTopic 50

 -Section 50

 -Paragraph 4

 -Subparagraph (a)(4)

 -URI http://asc.fasb.org/extlink&amp;oid=7882072&amp;loc=d3e122739-111746



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