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

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 -Name Accounting Standards Codification

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 -Name Accounting Standards Codification

 -Topic 310

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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-03.7)

 -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878



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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 18

 -Article 12



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 40

 -Section 50

 -Paragraph 3

 -Subparagraph (a),(b),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=6482485&amp;loc=d3e14764-158437



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