Name:	he_DeferredCompensationArrangementDividendEquivalentSharesDistributed
Namespace Prefix:	he_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

The total intrinsic value of shares distributed pursuant to the terms of the deferred compensation plan under section 409A during the period.

No definition available.

Name:	he_DeferredCompensationArrangementIntrinsicValueOfSharesDistributed
Namespace Prefix:	he_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

Represents the number of months after the end of calendar year within dividend equivalents subject to Section 409A will be paid.

No definition available.

Name:	he_DeferredCompensationArrangementNumberOfMonthsAfterEndOfCalendarYearWithinDividedEquivalentsWillBePaid
Namespace Prefix:	he_
Data Type:	xbrli:decimalItemType
Balance Type:	na
Period Type:	duration

Disclosure of the aggregate tax benefit realized from the distribution of shares pursuant to the terms of the deferred compensation plan under section 409A during the period.

No definition available.

Name:	he_DeferredCompensationArrangementTaxBenefitRealizedForDistributions
Namespace Prefix:	he_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

The weighted-average distribution price for shares distributed pursuant to the terms of the deferred compensation plan under section 409A during the period.

No definition available.

Name:	he_DeferredCompensationArrangementWeightedAverageDistributionPrice
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

The number of shares under the Stock Appreciation Rights plan that validly exist and are exercisable for which the share appreciation payment is calculated upon exercise.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExercisableNumber
Namespace Prefix:	he_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

The total accumulated difference between fair values of underlying shares on dates of exercise and exercise price on options which were exercised (or share units converted) during the reporting period.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisesInPeriodIntrinsicValue
Namespace Prefix:	he_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

The decrease in the number of shares that could be issued attributable to the lapse of rights to exercise previously issued awards other than stock options under the terms of the award agreements under the plan during the reporting period.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExpirationsInPeriod
Namespace Prefix:	he_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

Disclosure of the aggregate tax benefit realized from the exercise of stocks and the conversion of similar instruments during the annual period.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsTaxBenefitRealizedFromExerciseOfStocks
Namespace Prefix:	he_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

Represents the weighted average price at which option holders acquired shares when converting their stock options into shares under the plan during the reporting period.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionExercisesInPeriodWeightedAverageExercisePrice
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the plan.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsExercisableWeightedAverageExercisePrice
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

Weighted average exercise price as of the balance sheet date for those equity-based payment arrangements other than options exercisable and outstanding.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsExercisePriceRangeExercisableWeightedAverageExercisePrice
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

The weighted average price at which grantees could have exercised with respect to awards that were terminated during the reporting period due to noncompliance with plan terms during the reporting period.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsExpiredInPeriodWeightedAverageExercisePrice
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsForfeituresInPeriodWeightedAverageExercisePrice
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

The number of shares under the Stock Appreciation Rights plan that validly exist and are outstanding and exercisable for which the share appreciation payment is calculated upon exercise.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsOutstandingAndExercisableNumber
Namespace Prefix:	he_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

The weighted average period between the balance sheet date and expiration for all awards outstanding and exercisable under the plan, which may be expressed in a decimal value for number of years.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsOutstandingAndExercisableWeightedAverageRemainingContractualTerm
Namespace Prefix:	he_
Data Type:	xbrli:decimalItemType
Balance Type:	na
Period Type:	instant

The weighted average price as of the end of the period at which grantees can acquire the shares reserved for issuance under the award plan.

No definition available.

Name:	he_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsOutstandingWeightedAverageExercisePrice
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

The range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock plans other than option award plans and other required information pertaining to awards in the customized range.

No definition available.

Name:	he_ShareBasedCompensationSharesAuthorizedUnderOtherThanStockOptionPlansExercisePriceRange
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

The ceiling of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding and exercisable stock awards other than stock options and other required information pertaining to awards in the customized range.

No definition available.

Name:	he_ShareBasedCompensationSharesAuthorizedUnderOtherThanStockOptionPlansExercisePriceRangeOutstandingAndExercisableHighEndOfRange
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

The floor of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding and exercisable stock awards other than stock options and other required information pertaining to awards in the customized range.

No definition available.

Name:	he_ShareBasedCompensationSharesAuthorizedUnderOtherThanStockOptionPlansExercisePriceRangeOutstandingAndExercisableLowEndOfRange
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

The range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.

No definition available.

Name:	he_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRange
Namespace Prefix:	he_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

Number of shares other than options (or share units) exercised during the current period.

No definition available.

Name:	he_StockIssuedDuringPeriodSharesAwardOtherThanOptionsExercised
Namespace Prefix:	he_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (h)(1)(i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph g(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 14.F)

-URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section F

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Name:	us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

Aggregate proceeds received by the entity during the annual period from exercises of stock or unit options and conversion of similar instruments granted under equity-based payment arrangements.

Name:	us-gaap_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

The total recognized tax benefit related to compensation cost for equity-based payment arrangements recognized in income during the period.

Name:	us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

Disclosure of the aggregate tax benefit realized from the exercise of stock options and the conversion of similar instruments during the annual period.

Name:	us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(a)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(b)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(i)-(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

The total fair value of equity-based awards for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

The total dollar difference between fair values of the underlying shares reserved for issuance and exercise prices of vested portions of options outstanding and currently exercisable under the option plan as of the balance sheet date.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Name:	us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

The total accumulated difference between fair values of underlying shares on dates of exercise and exercise price on options which were exercised (or share units converted) into shares during the reporting period under the plan.

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

The weighted average price at which option holders acquired shares when converting their stock options into shares under the plan during the reporting period.

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

The decrease in the number of shares that could be issued attributable to the lapse of rights to exercise previously issued stock options under the terms of the option agreements under the plan during the reporting period.

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

The weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that lapsed during the reporting period.

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

The number of shares reserved for issuance under stock option agreements awarded under the plan that validly exist and are outstanding as of the balance sheet date, including vested options.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(i)-(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(a)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(b)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

The weighted average price as of the beginning of the year at which grantees can acquire the shares reserved for issuance under the stock option plan.

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

Weighted average exercise price as of the balance sheet date for those equity-based payment arrangements exercisable and outstanding.

Name:	us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

The weighted average remaining life of the exercisable stock options as of the balance sheet date for all option plans in the customized range of exercise prices.

Name:	us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:decimalItemType
Balance Type:	na
Period Type:	instant

The floor of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (g)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Name:	us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

The number of shares reserved for issuance pertaining to the outstanding exercisable stock options as of the balance sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied.

Name:	us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

The ceiling of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.

Name:	us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

Number of share options (or share units) exercised during the current period.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770