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 -Publisher FASB
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 -Number 131
 -Paragraph 27

</ElementReferences>
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Research Bulletin (ARB)
 -Number 43
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 -Paragraph 5A

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 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 03
 -Paragraph 1
 -Article 5

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 131
 -Paragraph 27

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 -Paragraph 1
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 -Publisher SEC
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      <OriginalInstanceReportColumns />
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 131
 -Paragraph 27
 -Subparagraph b

</ElementReferences>
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 -Publisher FASB
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 -Number 131
 -Paragraph 27

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 -Publisher SEC
 -Name Regulation S-X (SX)
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 -Paragraph 4
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Research Bulletin (ARB)
 -Number 43
 -Chapter 4
 -Paragraph 5A

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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
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  <PerShareRoundingLevel>UnKnown</PerShareRoundingLevel>
  <HasPureData>false</HasPureData>
  <SharesShouldBeRounded>true</SharesShouldBeRounded>
</InstanceReport>
