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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-03.10(4))

 -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878



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

 -Publisher AICPA

 -Name Audit and Accounting Guide (AAG)

 -Number AAG-DEP

 -Paragraph 12-18

 -IssueDate 2006-05-01

 -Chapter 11

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-03.10(4))

 -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878



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

 -Publisher AICPA

 -Name Audit and Accounting Guide (AAG)

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 -Paragraph 12-18

 -IssueDate 2006-05-01

 -Chapter 11

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 320

 -SubTopic 10

 -Section 25

 -Paragraph 1

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 -URI http://asc.fasb.org/extlink&amp;oid=7534914&amp;loc=d3e22054-111558



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

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 115

 -Paragraph 12

 -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 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Available-for-Sale Securities

 -URI http://asc.fasb.org/extlink&amp;oid=6505594



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 320

 -SubTopic 10

 -Section 25

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=7534914&amp;loc=d3e22054-111558



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

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 115

 -Paragraph 12

 -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.



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Available-for-Sale Securities

 -URI http://asc.fasb.org/extlink&amp;oid=6505594



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