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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 45

 -Paragraph 9

 -URI http://asc.fasb.org/extlink&amp;oid=6945355&amp;loc=d3e41322-113958



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 50

 -Paragraph 4F

 -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624186-113959



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

 -Publisher FASB

 -Name Emerging Issues Task Force (EITF)

 -Number 02-3

 -Paragraph 8

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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

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 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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