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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 5A

 -Subparagraph (d)

 -URI http://asc.fasb.org/extlink&amp;oid=28200181&amp;loc=SL6759159-111685



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -Subparagraph b

 -URI http://asc.fasb.org/extlink&amp;oid=28200181&amp;loc=d3e5728-111685



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=28200181&amp;loc=d3e5747-111685



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 272

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70478-108055



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