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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



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 -Article 7







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 32



 -Article 5







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