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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
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 -Paragraph 32
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 131
 -Paragraph 32
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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 131
 -Paragraph 32
 -Subparagraph b

</ElementReferences>
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