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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(3)

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 410

 -SubTopic 20

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6392676&amp;loc=d3e7480-110848



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 420

 -SubTopic 10

 -Section 35

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6394232&amp;loc=d3e17558-110866



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