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 -Name Accounting Standards Codification

 -Topic 944

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

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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 -Number 403

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

 -Publisher FASB

 -Name Accounting Standards Codification

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 -Section 50

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 40

 -Section 50

 -Paragraph 3

 -Subparagraph (a)

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



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

 -Publisher SEC

 -Name Financial Reporting Release (FRR)

 -Number 403

 -Paragraph 04

 -Subparagraph b



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