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 -Publisher FASB
 -Name FASB Interpretation (FIN)
 -Number 48
 -Paragraph 21
 -Subparagraph a

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 -Publisher FASB
 -Name FASB Interpretation (FIN)
 -Number 48
 -Paragraph 21
 -Subparagraph b

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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
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 -Number 48
 -Paragraph 21
 -Subparagraph a(2)

</ElementReferences>
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 142
 -Paragraph 45
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 142
 -Paragraph 43

Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 142
 -Paragraph 47
 -Subparagraph b

Reference 4: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 142
 -Paragraph 20

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