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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 220



 -SubTopic 10



 -Section 45



 -Paragraph 6



 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580







Reference 10: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 19



 -Article 5







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