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Loans and Leases | 9 Months Ended
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Sep. 30, 2014
Loans and Leases Receivable Disclosure [Abstract] |
Loans and Leases | LOANS AND LEASES BancShares reports acquired and originated loan portfolios separately, and each portfolio is further divided into commercial and non-commercial based on the type of borrower, purpose, collateral, and/or our underlying credit management processes. Additionally, loans are assigned to loan classes, which further disaggregate loans based upon common risk characteristics. Commercial – Commercial loans include construction and land development, mortgage, other commercial real estate, commercial and industrial, lease financing and other. Construction and land development – Construction and land development consists of loans to finance land for development, investment, and use in a commercial business enterprise; multifamily apartments; and other commercial buildings that may be owner-occupied or income generating investments for the owner. Commercial mortgage – Commercial mortgage consists of loans to purchase or refinance owner-occupied nonresidential and investment properties. Investment properties include office buildings and other facilities that are rented or leased to unrelated parties. Other commercial real estate – Other commercial real estate consists of loans secured by farmland (including residential farms and other improvements) and multifamily (5 or more) residential properties. Commercial and industrial – Commercial and industrial consists of loans or lines of credit to finance corporate credit cards, accounts receivable, inventory and other general business purposes. Lease financing – Lease financing consists solely of lease financing agreements. Other – Other consists of all other commercial loans not classified in one of the preceding classes. These typically include loans to non-profit organizations such as churches, hospitals, educational and charitable organizations. Noncommercial – Noncommercial consist of residential and revolving mortgage, construction and land development, and consumer loans. Residential mortgage – Residential real estate consists of loans to purchase, construct or refinance the borrower's primary dwelling, second residence or vacation home. Revolving mortgage – Revolving mortgage consists of home equity lines of credit that are secured by first or second liens on the borrower's primary residence. Construction and land development – Construction and land development consists of loans to construct the borrower's primary or secondary residence or vacant land upon which the owner intends to construct a dwelling at a future date. Consumer – Consumer loans consist of installment loans to finance purchases of vehicles, unsecured home improvements and revolving lines of credit that can be secured or unsecured, including personal credit cards. Loans and leases outstanding include the following at September 30, 2014 and December 31, 2013:
(Dollars in thousands) | September 30, 2014 |  | December 31, 2013
Acquired loans |  |  |
Commercial: |  |  |
Construction and land development | $ | 59,808 |  |  | $ | 78,915 |
Commercial mortgage | 579,435 |  |  | 642,891 |
Other commercial real estate | 36,043 |  |  | 41,381 |
Commercial and industrial | 25,813 |  |  | 17,254 |
Other | 1,662 |  |  | 866 |
Total commercial loans | 702,761 |  |  | 781,307 |
Noncommercial: |  |  |
Residential mortgage | 240,681 |  |  | 213,851 |
Revolving mortgage | 50,048 |  |  | 30,834 |
Construction and land development | 1,144 |  |  | 2,583 |
Consumer | 1,646 |  |  | 851 |
Total noncommercial loans | 293,519 |  |  | 248,119 |
Total acquired loans | 996,280 |  |  | 1,029,426 |
Originated loans and leases: |  |  |
Commercial: |  |  |
Construction and land development | 382,775 |  |  | 319,847 |
Commercial mortgage | 6,475,366 |  |  | 6,362,490 |
Other commercial real estate | 177,681 |  |  | 178,754 |
Commercial and industrial | 1,359,945 |  |  | 1,081,158 |
Lease financing | 443,318 |  |  | 381,763 |
Other | 213,224 |  |  | 175,336 |
Total commercial loans | 9,052,309 |  |  | 8,499,348 |
Noncommercial: |  |  |
Residential mortgage | 1,141,049 |  |  | 982,421 |
Revolving mortgage | 2,120,167 |  |  | 2,113,285 |
Construction and land development | 117,209 |  |  | 122,792 |
Consumer | 375,777 |  |  | 386,452 |
Total noncommercial loans | 3,754,202 |  |  | 3,604,950 |
Total originated loans and leases | 12,806,511 |  |  | 12,104,298 |
Total loans and leases | $ | 13,802,791 |  |  | $ | 13,133,724 |
At September 30, 2014, $467.9 million in acquired loans were covered under loss share agreements, compared to $1.03 billion at December 31, 2013. The remaining acquired loans at September 30, 2014 are primarily related to loans from the 1st Financial merger or with expired loss share agreements. The loss share protection expired for non-single family residential loans acquired from Temecula Valley Bank (TVB) and Venture Bank (VB) during the third quarter of 2014. The acquired loan balances at September 30, 2014 for the expired agreements from TVB and VB are $191.7 million and $64.4 million, respectively. During the first quarter of 2015, the loss share protection will expire for non-single family residential loans acquired from Sun American Bank (SAB) and all loans acquired from First Regional Bank (FRB). The acquired loan balance at September 30, 2014 for the agreements from SAB and FRB are $50.8 million and $80.3 million, respectively. We will process all necessary filings in accordance with the agreements before expiration to collect the earned loss share receivables. At September 30, 2014, $2.70 billion in originated loans with a lendable collateral value of $1.47 billion are used to secure $240.3 million in Federal Home Loan Bank (FHLB) of Atlanta advances, resulting in additional borrowing capacity of $1.23 billion, compared to $2.56 billion in originated loans with a lendable collateral value of $1.38 billion used to secure $240.3 million in FHLB of Atlanta advances, resulting additional borrowing capacity of $1.14 billion at December 31, 2013. Credit quality indicators Loans and leases are monitored for credit quality on a recurring basis. The credit quality indicators used are dependent on the portfolio segment to which the loan relates. Originated commercial loans and leases, originated noncommercial loans and leases and acquired loans have different credit quality indicators as a result of the unique characteristics relative to each loan segment being evaluated. The credit quality indicators for commercial loans and leases are developed through a review of individual borrowers on an ongoing basis. Each commercial loan is evaluated annually with more frequent evaluation of more severely criticized loans or leases. The credit quality indicators for noncommercial loans are based on the delinquency status of the borrower. As the borrower becomes more delinquent, the likelihood of loss increases. Acquired loans are bifurcated into commercial and noncommercial segments and credit quality indicators are developed through a review of individual borrowers on an ongoing basis. The indicators represent the rating for loans or leases as of the date presented based on the most recent assessment performed. These credit quality indicators are defined as follows: Pass – A pass rated asset is one in which repayment is considered highly likely and there are no observable weaknesses in the asset. Such an asset does not meet any of the characteristics for classification. Special mention – A special mention asset has potential weaknesses that deserve management’s close attention. If left uncorrected, such potential weaknesses may result in deterioration of the repayment prospects or collateral position at some future date. Special mention assets are not adversely classified and do not warrant adverse classification. Substandard – A substandard asset is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged, if any. Assets classified as substandard generally have a well-defined weakness, or weaknesses, that jeopardize the liquidation of the debt. These assets are characterized by the distinct possibility of loss if the deficiencies are not corrected. Doubtful – An asset classified as doubtful has all the weaknesses inherent in an asset classified substandard with the added characteristic that the weaknesses make collection or liquidation in full highly questionable and improbable on the basis of currently existing facts, conditions and values. Loss – Assets classified as loss are considered uncollectible and of such little value that it is inappropriate to be carried as an asset. This classification is not necessarily equivalent to no potential for recovery or salvage value, but rather that it is not appropriate to defer a full charge-off even though partial recovery may be effected in the future. Ungraded – Ungraded loans represent loans that are not included in the individual credit grading process due to their relatively small balances or borrower type. The majority of originated, ungraded loans at September 30, 2014 and December 31, 2013 relate to business credit cards. Business credit card loans are subject to automatic charge-off when they become 120 days past due in the same manner as unsecured consumer lines of credit. The remaining balance is comprised of a small amount of commercial mortgage loans and other commercial real estate loans. As of December 31, 2013, ungraded loans also included tobacco buyout loans classified as commercial and industrial loans. Final payment from the Commodity Credit Corporation was received during January 2014 for tobacco buyout loans held by FCB. As of September 30, 2014, ungraded also includes $91.5 million of loans resulting from the 1st Financial merger. Originated loans and leases outstanding at September 30, 2014 and December 31, 2013 by credit quality indicator are provided below:
| September 30, 2014
(Dollars in thousands) | Originated commercial loans and leases
Grade: | Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Total originated commercial loans and leases
Pass | $ | 371,835 |  |  | $ | 6,218,527 |  |  | $ | 174,039 |  |  | $ | 1,253,945 |  |  | $ | 434,915 |  |  | $ | 213,184 |  |  | $ | 8,666,445 |
Special mention | 6,028 |  |  | 112,342 |  |  | 889 |  |  | 19,804 |  |  | 4,783 |  |  | — |  |  | 143,846 |
Substandard | 4,912 |  |  | 140,703 |  |  | 2,590 |  |  | 5,461 |  |  | 3,204 |  |  | 40 |  |  | 156,910 |
Doubtful | — |  |  | 2,494 |  |  | — |  |  | 19 |  |  | 399 |  |  | — |  |  | 2,912 |
Ungraded | — |  |  | 1,300 |  |  | 163 |  |  | 80,716 |  |  | 17 |  |  | — |  |  | 82,196 |
Total | $ | 382,775 |  |  | $ | 6,475,366 |  |  | $ | 177,681 |  |  | $ | 1,359,945 |  |  | $ | 443,318 |  |  | $ | 213,224 |  |  | $ | 9,052,309 |
| December 31, 2013
| Originated commercial loans and leases
| Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Total originated commercial loans and leases
Pass | $ | 308,231 |  |  | $ | 6,094,505 |  |  | $ | 174,913 |  |  | $ | 964,840 |  |  | $ | 375,371 |  |  | $ | 174,314 |  |  | $ | 8,092,174 |
Special mention | 8,620 |  |  | 119,515 |  |  | 1,362 |  |  | 14,686 |  |  | 2,160 |  |  | 982 |  |  | 147,325 |
Substandard | 2,944 |  |  | 141,913 |  |  | 2,216 |  |  | 6,352 |  |  | 3,491 |  |  | 40 |  |  | 156,956 |
Doubtful | 52 |  |  | 5,159 |  |  | 75 |  |  | 144 |  |  | 592 |  |  | — |  |  | 6,022 |
Ungraded | — |  |  | 1,398 |  |  | 188 |  |  | 95,136 |  |  | 149 |  |  | — |  |  | 96,871 |
Total | $ | 319,847 |  |  | $ | 6,362,490 |  |  | $ | 178,754 |  |  | $ | 1,081,158 |  |  | $ | 381,763 |  |  | $ | 175,336 |  |  | $ | 8,499,348 |
| September 30, 2014
| Originated noncommercial loans and leases
(Dollars in thousands) | Residential mortgage |  | Revolving mortgage |  | Construction and land development |  | Consumer |  | Total originated noncommercial loans
Current | $ | 1,111,371 |  |  | $ | 2,104,212 |  |  | $ | 116,377 |  |  | $ | 372,348 |  |  | $ | 3,704,308 |
30-59 days past due | 18,528 |  |  | 8,941 |  |  | 458 |  |  | 2,045 |  |  | 29,972 |
60-89 days past due | 3,380 |  |  | 2,064 |  |  | 117 |  |  | 828 |  |  | 6,389 |
90 days or greater past due | 7,770 |  |  | 4,950 |  |  | 257 |  |  | 556 |  |  | 13,533 |
Total | $ | 1,141,049 |  |  | $ | 2,120,167 |  |  | $ | 117,209 |  |  | $ | 375,777 |  |  | $ | 3,754,202 |
| December 31, 2013
| Originated noncommercial loans and leases
| Residential mortgage |  | Revolving mortgage |  | Construction and land development |  | Consumer |  | Total originated noncommercial loans
Current | $ | 955,300 |  |  | $ | 2,095,480 |  |  | $ | 121,026 |  |  | $ | 382,710 |  |  | $ | 3,554,516 |
30-59 days past due | 12,885 |  |  | 10,977 |  |  | 1,193 |  |  | 2,114 |  |  | 27,169 |
60-89 days past due | 4,658 |  |  | 2,378 |  |  | 317 |  |  | 955 |  |  | 8,308 |
90 days or greater past due | 9,578 |  |  | 4,450 |  |  | 256 |  |  | 673 |  |  | 14,957 |
Total | $ | 982,421 |  |  | $ | 2,113,285 |  |  | $ | 122,792 |  |  | $ | 386,452 |  |  | $ | 3,604,950 |
Acquired loans and leases outstanding at September 30, 2014 and December 31, 2013 by credit quality indicator are provided below:
| September 30, 2014
(Dollars in thousands) | Acquired loans
Grade: | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total acquired loans
Pass | $ | 7,883 |  |  | $ | 318,221 |  |  | $ | 11,249 |  |  | $ | 20,208 |  |  | $ | 131,302 |  |  | $ | 22,811 |  |  | $ | 70 |  |  | $ | 1,416 |  |  | $ | 513,160 |
Special mention | 5,669 |  |  | 103,276 |  |  | 16,005 |  |  | 2,685 |  |  | 4,148 |  |  | 3,396 |  |  | — |  |  | — |  |  | 135,179 |
Substandard | 40,876 |  |  | 144,810 |  |  | 8,789 |  |  | 2,767 |  |  | 32,636 |  |  | 2,588 |  |  | 50 |  |  | 240 |  |  | 232,756 |
Doubtful | 2,766 |  |  | 12,737 |  |  | — |  |  | 153 |  |  | 771 |  |  | 965 |  |  | 294 |  |  | — |  |  | 17,686 |
Ungraded | 2,614 |  |  | 391 |  |  | — |  |  | — |  |  | 71,824 |  |  | 20,288 |  |  | 730 |  |  | 1,652 |  |  | 97,499 |
Total | $ | 59,808 |  |  | $ | 579,435 |  |  | $ | 36,043 |  |  | $ | 25,813 |  |  | $ | 240,681 |  |  | $ | 50,048 |  |  | $ | 1,144 |  |  | $ | 3,308 |  |  | $ | 996,280 |
| December 31, 2013
| Acquired loans
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total acquired loans
Pass | $ | 2,619 |  |  | $ | 296,824 |  |  | $ | 22,225 |  |  | $ | 8,021 |  |  | $ | 135,326 |  |  | $ | 26,322 |  |  | $ | 149 |  |  | $ | 1,345 |  |  | $ | 492,831 |
Special mention | 15,530 |  |  | 125,295 |  |  | 3,431 |  |  | 2,585 |  |  | 6,301 |  |  | 2,608 |  |  | — |  |  | — |  |  | 155,750 |
Substandard | 52,228 |  |  | 179,657 |  |  | 7,012 |  |  | 5,225 |  |  | 52,774 |  |  | 1,013 |  |  | 2,139 |  |  | — |  |  | 300,048 |
Doubtful | 7,436 |  |  | 40,471 |  |  | 8,713 |  |  | 1,257 |  |  | 2,058 |  |  | 891 |  |  | 295 |  |  | — |  |  | 61,121 |
Ungraded | 1,102 |  |  | 644 |  |  | — |  |  | 166 |  |  | 17,392 |  |  | — |  |  | — |  |  | 372 |  |  | 19,676 |
Total | $ | 78,915 |  |  | $ | 642,891 |  |  | $ | 41,381 |  |  | $ | 17,254 |  |  | $ | 213,851 |  |  | $ | 30,834 |  |  | $ | 2,583 |  |  | $ | 1,717 |  |  | $ | 1,029,426 |
The aging of the outstanding loans and leases, by class, at September 30, 2014 and December 31, 2013 (excluding loans and leases acquired with deteriorated credit quality) is provided in the table below. The calculation of days past due begins on the day after payment is due and includes all days through which all required interest or principal has not been paid. Loans and leases 30 days or less past due are considered current as various grace periods allow borrowers to make payments within a stated period after the due date and still remain in compliance with the loan agreement.
| September 30, 2014
(Dollars in thousands) | 30-59 days past due |  | 60-89 days past due |  | 90 days or greater |  | Total past due |  | Current |  | Total loans and leases
Originated loans and leases: |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 379 |  |  | $ | 13 |  |  | $ | 313 |  |  | $ | 705 |  |  | $ | 382,070 |  |  | $ | 382,775 |
Commercial mortgage | 11,337 |  |  | 4,536 |  |  | 11,009 |  |  | 26,882 |  |  | 6,448,484 |  |  | 6,475,366 |
Other commercial real estate | 808 |  |  | 67 |  |  | — |  |  | 875 |  |  | 176,806 |  |  | 177,681 |
Commercial and industrial | 5,366 |  |  | 634 |  |  | 845 |  |  | 6,845 |  |  | 1,353,100 |  |  | 1,359,945 |
Lease financing | 527 |  |  | 322 |  |  | 513 |  |  | 1,362 |  |  | 441,956 |  |  | 443,318 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | 213,224 |  |  | 213,224 |
Residential mortgage | 18,528 |  |  | 3,380 |  |  | 7,770 |  |  | 29,678 |  |  | 1,111,371 |  |  | 1,141,049 |
Revolving mortgage | 8,941 |  |  | 2,064 |  |  | 4,950 |  |  | 15,955 |  |  | 2,104,212 |  |  | 2,120,167 |
Construction and land development - noncommercial | 458 |  |  | 117 |  |  | 257 |  |  | 832 |  |  | 116,377 |  |  | 117,209 |
Consumer | 2,045 |  |  | 828 |  |  | 556 |  |  | 3,429 |  |  | 372,348 |  |  | 375,777 |
Total originated loans and leases | $ | 48,389 |  |  | $ | 11,961 |  |  | $ | 26,213 |  |  | $ | 86,563 |  |  | $ | 12,719,948 |  |  | $ | 12,806,511 |
| December 31, 2013
| 30-59 days past due |  | 60-89 days past due |  | 90 days or greater |  | Total past due |  | Current |  | Total loans and leases
Originated loans and leases: |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,603 |  |  | $ | 9 |  |  | $ | 457 |  |  | $ | 2,069 |  |  | $ | 317,778 |  |  | $ | 319,847 |
Commercial mortgage | 11,131 |  |  | 3,601 |  |  | 14,407 |  |  | 29,139 |  |  | 6,333,351 |  |  | 6,362,490 |
Other commercial real estate | 139 |  |  | 210 |  |  | 470 |  |  | 819 |  |  | 177,935 |  |  | 178,754 |
Commercial and industrial | 3,336 |  |  | 682 |  |  | 436 |  |  | 4,454 |  |  | 1,076,704 |  |  | 1,081,158 |
Lease financing | 789 |  |  | 1,341 |  |  | 101 |  |  | 2,231 |  |  | 379,532 |  |  | 381,763 |
Other | — |  |  | 85 |  |  | — |  |  | 85 |  |  | 175,251 |  |  | 175,336 |
Residential mortgage | 12,885 |  |  | 4,658 |  |  | 9,578 |  |  | 27,121 |  |  | 955,300 |  |  | 982,421 |
Revolving mortgage | 10,977 |  |  | 2,378 |  |  | 4,450 |  |  | 17,805 |  |  | 2,095,480 |  |  | 2,113,285 |
Construction and land development - noncommercial | 1,193 |  |  | 317 |  |  | 256 |  |  | 1,766 |  |  | 121,026 |  |  | 122,792 |
Consumer | 2,114 |  |  | 955 |  |  | 673 |  |  | 3,742 |  |  | 382,710 |  |  | 386,452 |
Total originated loans and leases | $ | 44,167 |  |  | $ | 14,236 |  |  | $ | 30,828 |  |  | $ | 89,231 |  |  | $ | 12,015,067 |  |  | $ | 12,104,298 |
The recorded investment, by class, in loans and leases on nonaccrual status, and loans and leases greater than 90 days past due and still accruing at September 30, 2014 and December 31, 2013 (excluding acquired loans and leases) are as follows:
| September 30, 2014 |  | December 31, 2013
(Dollars in thousands) | Nonaccrual loans and leases |  | Loans and leases > 90 days and accruing |  | Nonaccrual loans and leases |  | Loans and leases > 90 days and accruing
Originated loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 258 |  |  | $ | 110 |  |  | $ | 544 |  |  | $ | — |
Other commercial real estate | 1,401 |  |  | — |  |  | 1,610 |  |  | — |
Commercial mortgage | 30,279 |  |  | 2,160 |  |  | 33,529 |  |  | 1,113 |
Commercial and industrial | 1,696 |  |  | 111 |  |  | 1,428 |  |  | 294 |
Lease financing | 410 |  |  | 513 |  |  | 832 |  |  | — |
Residential mortgage | 13,713 |  |  | 1,870 |  |  | 14,701 |  |  | 1,998 |
Revolving mortgage | — |  |  | 4,950 |  |  | — |  |  | 4,450 |
Construction and land development - noncommercial | — |  |  | 257 |  |  | 457 |  |  | 256 |
Consumer | 21 |  |  | 556 |  |  | 69 |  |  | 673 |
Total originated loans and leases | $ | 47,778 |  |  | $ | 10,527 |  |  | $ | 53,170 |  |  | $ | 8,784 |
Acquired Loans The following table provides changes in the recorded investment of acquired loans during the nine months ended September 30, 2014 and September 30, 2013:
(Dollars in thousands) | 2014 |  | 2013
Balance at January 1 | $ | 1,029,426 |  |  | $ | 1,809,235 |
Fair value of acquired loans | 316,327 |  |  | — |
Accretion | 89,775 |  |  | 179,792 |
Payments received and other changes, net | (439,248 | ) |  | (800,746 | )
Balance at September 30 | $ | 996,280 |  |  | $ | 1,188,281 |
Unpaid principal balance at September 30 | $ | 1,754,882 |  |  | $ | 2,082,873 |
The recorded investment of acquired loans on the cost recovery method was $36.8 million at September 30, 2014 and $28.5 million at December 31, 2013. This increase is primarily driven by one large acquired loan relationship that was moved to cost recovery during the first quarter of 2014. The cost recovery method is applied to loans when the timing of future cash flows is not reasonably estimable due to borrower nonperformance or uncertainty in the timing and amount of ultimate disposition of the asset. The following table documents changes to the amount of accretable yield for the first nine months of 2014 and 2013.
(Dollars in thousands) | 2014 |  | 2013
Balance at January 1 | $ | 439,990 |  |  | $ | 539,564 |
Additions | 84,295 |  |  | — |
Accretion | (89,775 | ) |  | (179,792 | )
Reclassifications from nonaccretable difference | 1,374 |  |  | 61,689 |
Changes in expected cash flows that do not affect nonaccretable difference | (22,068 | ) |  | 45,611 |
Balance at September 30 | $ | 413,816 |  |  | $ | 467,072 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5074-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5066-111524 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5162-111524 + Details
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