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

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

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 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

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

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 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

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