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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.28)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 29



 -Article 5







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 -Name Accounting Standards Codification



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 -Section S99



 -Paragraph 1



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 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







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 -Number 210



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