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Fair Value | 3 Months Ended
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Mar. 31, 2013
Fair Value Disclosures [Abstract] |
Fair Value | Note E. Fair Value Fair value is the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The following fair value hierarchy is used in selecting inputs, with the highest priority given to Level 1, as these are the most transparent or reliable. Level 1 - Quoted prices for identical instruments in active markets. Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets. Level 3 - Valuations derived from valuation techniques in which one or more significant inputs are not observable. Prices may fall within Level 1, 2 or 3 depending upon the methodologies and inputs used to estimate fair value for each specific security. Prices are determined by a dedicated group who ultimately report to the Company's CFO. This group is responsible for valuation policies and procedures. In general the Company seeks to price securities using third-party pricing services. Securities not priced by pricing services are submitted to independent brokers for valuation and, if those are not available, internally developed pricing models are used to value assets using methodologies and inputs the Company believes market participants would use to value the assets. The Company performs control procedures over information obtained from pricing services and brokers to ensure prices received represent a reasonable estimate of fair value and to confirm representations regarding whether inputs are observable or unobservable. Procedures include i) the review of pricing service or broker pricing methodologies, ii) back-testing, where past fair value estimates are compared to actual transactions executed in the market on similar dates, iii) exception reporting, where changes in price, period-over-period, are reviewed and challenged with the pricing service or broker based on exception criteria, iv) deep dives, where the Company independently validates detailed information regarding inputs and assumptions for individual securities and v) pricing validation, where prices received are compared to prices independently estimated by the Company. Assets and Liabilities Measured at Fair Value Assets and liabilities measured at fair value on a recurring basis are summarized below.
March 31, 2013 |  |  |  |  |  |  | Total Assets/(Liabilities) at Fair Value
(In millions) | Level 1 |  | Level 2 |  | Level 3 |
Assets |  |  |  |  |  |  |
Fixed maturity securities: |  |  |  |  |  |  |
Corporate and other bonds | $ | 32 |  |  | $ | 22,020 |  |  | $ | 302 |  |  | $ | 22,354 |
States, municipalities and political subdivisions | — |  |  | 10,819 |  |  | 129 |  |  | 10,948 |
Asset-backed: |  |  |  |  |  |  |
Residential mortgage-backed | — |  |  | 5,233 |  |  | 450 |  |  | 5,683 |
Commercial mortgage-backed | — |  |  | 1,813 |  |  | 177 |  |  | 1,990 |
Other asset-backed | — |  |  | 559 |  |  | 396 |  |  | 955 |
Total asset-backed | — |  |  | 7,605 |  |  | 1,023 |  |  | 8,628 |
U.S. Treasury and obligations of government-sponsored enterprises | 155 |  |  | 26 |  |  | — |  |  | 181 |
Foreign government | 104 |  |  | 448 |  |  | — |  |  | 552 |
Redeemable preferred stock | 51 |  |  | 59 |  |  | 26 |  |  | 136 |
Total fixed maturity securities | 342 |  |  | 40,977 |  |  | 1,480 |  |  | 42,799 |
Equity securities | 120 |  |  | 62 |  |  | 19 |  |  | 201 |
Other invested assets | — |  |  | 49 |  |  | — |  |  | 49 |
Short term investments | 1,102 |  |  | 397 |  |  | 5 |  |  | 1,504 |
Life settlement contracts, included in Other assets | — |  |  | — |  |  | 95 |  |  | 95 |
Separate account business | 11 |  |  | 266 |  |  | 2 |  |  | 279 |
Total assets | $ | 1,575 |  |  | $ | 41,751 |  |  | $ | 1,601 |  |  | $ | 44,927 |
Liabilities |  |  |  |  |  |  |  |  |
Derivative financial instruments, included in Other liabilities | $ | — |  |  | $ | — |  |  | $ | (1 | ) |  | $ | (1 | )
Total liabilities | $ | — |  |  | $ | — |  |  | $ | (1 | ) |  | $ | (1 | )
December 31, 2012 |  |  |  |  |  |  | Total Assets/(Liabilities) at Fair Value
(In millions) | Level 1 |  | Level 2 |  | Level 3 |
Assets |  |  |  |  |  |  |
Fixed maturity securities: |  |  |  |  |  |  |
Corporate and other bonds | $ | 6 |  |  | $ | 22,011 |  |  | $ | 219 |  |  | $ | 22,236 |
States, municipalities and political subdivisions | — |  |  | 10,687 |  |  | 96 |  |  | 10,783 |
Asset-backed: |  |  |  |  |  |  |  |
Residential mortgage-backed | — |  |  | 5,507 |  |  | 413 |  |  | 5,920 |
Commercial mortgage-backed | — |  |  | 1,693 |  |  | 129 |  |  | 1,822 |
Other asset-backed | — |  |  | 584 |  |  | 368 |  |  | 952 |
Total asset-backed | — |  |  | 7,784 |  |  | 910 |  |  | 8,694 |
U.S. Treasury and obligations of government-sponsored enterprises | 158 |  |  | 24 |  |  | — |  |  | 182 |
Foreign government | 140 |  |  | 473 |  |  | — |  |  | 613 |
Redeemable preferred stock | 40 |  |  | 59 |  |  | 26 |  |  | 125 |
Total fixed maturity securities | 344 |  |  | 41,038 |  |  | 1,251 |  |  | 42,633 |
Equity securities | 117 |  |  | 98 |  |  | 34 |  |  | 249 |
Other invested assets | — |  |  | 58 |  |  | 1 |  |  | 59 |
Short term investments | 987 |  |  | 799 |  |  | 6 |  |  | 1,792 |
Life settlement contracts, included in Other assets | — |  |  | — |  |  | 100 |  |  | 100 |
Separate account business | 4 |  |  | 306 |  |  | 2 |  |  | 312 |
Total assets | $ | 1,452 |  |  | $ | 42,299 |  |  | $ | 1,394 |  |  | $ | 45,145 |
Liabilities |  |  |  |  |  |  |  |  |  |  |
Derivative financial instruments, included in Other liabilities | $ | — |  |  | $ | (2 | ) |  | $ | (1 | ) |  | $ | (3 | )
Total liabilities | $ | — |  |  | $ | (2 | ) |  | $ | (1 | ) |  | $ | (3 | )
The tables below present a reconciliation for all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2013 and 2012.
Level 3 (In millions) | Balance at January 1, 2013 |  | Net realized investment gains (losses) and net change in unrealized appreciation (depreciation) included in net income (loss)* |  | Net change in unrealized appreciation (depreciation) included in other comprehensive income (loss) |  | Purchases |  | Sales |  | Settlements |  | Transfers into Level 3 |  | Transfers out of Level 3 |  | Balance at March 31, 2013 |  | Unrealized gains (losses) on Level 3 assets and liabilities held at March 31, 2013 recognized in net income (loss)*
Fixed maturity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate and other bonds | $ | 219 |  |  | $ | — |  |  | $ | 2 |  |  | $ | 110 |  |  | $ | (17 | ) |  | $ | (20 | ) |  | $ | 26 |  |  | $ | (18 | ) |  | $ | 302 |  |  | $ | (1 | )
States, municipalities and political subdivisions | 96 |  |  | (3 | ) |  | — |  |  | 85 |  |  | (47 | ) |  | (2 | ) |  | — |  |  | — |  |  | 129 |  |  | — |
Asset-backed: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage-backed | 413 |  |  | 3 |  |  | — |  |  | 61 |  |  | — |  |  | (11 | ) |  | — |  |  | (16 | ) |  | 450 |  |  | — |
Commercial mortgage-backed | 129 |  |  | 1 |  |  | 5 |  |  | 73 |  |  | — |  |  | (7 | ) |  | — |  |  | (24 | ) |  | 177 |  |  | — |
Other asset-backed | 368 |  |  | 3 |  |  | 1 |  |  | 136 |  |  | (99 | ) |  | (13 | ) |  | — |  |  | — |  |  | 396 |  |  | — |
Total asset-backed | 910 |  |  | 7 |  |  | 6 |  |  | 270 |  |  | (99 | ) |  | (31 | ) |  | — |  |  | (40 | ) |  | 1,023 |  |  | — |
Redeemable preferred stock | 26 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 26 |  |  | — |
Total fixed maturity securities | 1,251 |  |  | 4 |  |  | 8 |  |  | 465 |  |  | (163 | ) |  | (53 | ) |  | 26 |  |  | (58 | ) |  | 1,480 |  |  | (1 | )
Equity securities | 34 |  |  | (15 | ) |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | 19 |  |  | (15 | )
Other invested assets, including derivatives, net | — |  |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | — |
Short term investments | 6 |  |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | 5 |  |  | — |
Life settlement contracts | 100 |  |  | 7 |  |  | — |  |  | — |  |  | — |  |  | (12 | ) |  | — |  |  | — |  |  | 95 |  |  | — |
Separate account business | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | — |
Total | $ | 1,393 |  |  | $ | (4 | ) |  | $ | 9 |  |  | $ | 465 |  |  | $ | (165 | ) |  | $ | (65 | ) |  | $ | 26 |  |  | $ | (59 | ) |  | $ | 1,600 |  |  | $ | (16 | )
Level 3 (In millions) | Balance at January 1, 2012 |  | Net realized investment gains (losses) and net change in unrealized appreciation (depreciation) included in net income (loss)* |  | Net change in unrealized appreciation (depreciation) included in other comprehensive income (loss) |  | Purchases |  | Sales |  | Settlements |  | Transfers into Level 3 |  | Transfers out of Level 3 |  | Balance at March 31, 2012 |  | Unrealized gains (losses) on Level 3 assets and liabilities held at March 31, 2012 recognized in net income (loss)*
Fixed maturity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate and other bonds | $ | 482 |  |  | $ | 3 |  |  | $ | 4 |  |  | $ | 79 |  |  | $ | (86 | ) |  | $ | (19 | ) |  | $ | 33 |  |  | $ | (10 | ) |  | $ | 486 |  |  | $ | — |
States, municipalities and political subdivisions | 171 |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 173 |  |  | — |
Asset-backed: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage-backed | 452 |  |  | 1 |  |  | (4 | ) |  | 38 |  |  | — |  |  | (7 | ) |  | — |  |  | (33 | ) |  | 447 |  |  | — |
Commercial mortgage-backed | 59 |  |  | — |  |  | 4 |  |  | 42 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 105 |  |  | — |
Other asset-backed | 343 |  |  | 4 |  |  | 4 |  |  | 176 |  |  | (77 | ) |  | (25 | ) |  | — |  |  | (41 | ) |  | 384 |  |  | — |
Total asset-backed | 854 |  |  | 5 |  |  | 4 |  |  | 256 |  |  | (77 | ) |  | (32 | ) |  | — |  |  | (74 | ) |  | 936 |  |  | — |
Redeemable preferred stock | — |  |  | — |  |  | — |  |  | 53 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 53 |  |  | — |
Total fixed maturity securities | 1,507 |  |  | 8 |  |  | 10 |  |  | 388 |  |  | (163 | ) |  | (51 | ) |  | 33 |  |  | (84 | ) |  | 1,648 |  |  | — |
Equity securities | 67 |  |  | — |  |  | (3 | ) |  | 11 |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | 74 |  |  | (2 | )
Other invested assets, including derivatives, net | 10 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 10 |  |  | — |
Short term investments | 27 |  |  | — |  |  | — |  |  | 12 |  |  | — |  |  | (39 | ) |  | — |  |  | — |  |  | — |  |  | — |
Life settlement contracts | 117 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | (5 | ) |  | — |  |  | — |  |  | 115 |  |  | (1 | )
Separate account business | 23 |  |  | — |  |  | — |  |  | — |  |  | (19 | ) |  | — |  |  | — |  |  | — |  |  | 4 |  |  | — |
Total | $ | 1,751 |  |  | $ | 11 |  |  | $ | 7 |  |  | $ | 411 |  |  | $ | (183 | ) |  | $ | (95 | ) |  | $ | 33 |  |  | $ | (84 | ) |  | $ | 1,851 |  |  | $ | (3 | )
* Net realized and unrealized gains and losses shown above are reported in Net income (loss) as follows:
Major Category of Assets and Liabilities |  | Condensed Consolidated Statements of Operations Line Items
Fixed maturity securities available-for-sale |  | Net realized investment gains (losses)
Fixed maturity securities trading |  | Net investment income
Equity securities |  | Net realized investment gains (losses)
Other invested assets - Derivative financial instruments held in a trading portfolio |  | Net investment income
Other invested assets - Derivative financial instruments not held in a trading portfolio |  | Net realized investment gains (losses)
Other invested assets - Overseas deposits |  | Net investment income
Life settlement contracts |  | Other revenues
Securities shown in the Level 3 tables on the previous pages may be transferred in or out of Level 3 based on the availability of observable market information used to determine the fair value of the security. The availability of observable market information varies based on market conditions and trading volume and may cause securities to move in and out of Level 3 from reporting period to reporting period. There were no transfers between Level 1 and Level 2 during the three months ended March 31, 2013 or 2012. The Company's policy is to recognize transfers between levels at the beginning of quarterly reporting periods. Valuation Methodologies and Inputs The following section describes the valuation methodologies and relevant inputs used to measure different financial instruments at fair value, including an indication of the level in the fair value hierarchy in which the instruments are generally classified. Fixed Maturity Securities Fixed maturity securities are valued using methodologies that model information generated by market transactions involving identical or comparable assets, as well as discounted cash flow methodologies. Common inputs include: prices from recently executed transactions of similar securities, broker/dealer quotes, benchmark yields, spreads off benchmark yields, interest rates, and U.S. Treasury or swap curves. Specifically for asset-backed securities, key inputs include prepayment and default projections based on past performance of the underlying collateral and current market data. Level 1 securities include exchange traded bonds, highly liquid U.S. and foreign government bonds, and redeemable preferred stock, valued using quoted market prices. Level 2 securities include most other fixed maturity securities as the significant inputs are observable in the marketplace. Securities are generally assigned to Level 3 in cases where broker/dealer quotes are significant inputs to the valuation and there is a lack of transparency as to whether these quotes are based on information that is observable in the marketplace. Level 3 securities also include tax-exempt auction rate certificates and private placement debt securities. Fair value of auction rate securities is determined utilizing a pricing model with three primary inputs. The interest rate and spread inputs are observable from like instruments while the expected call date assumption is unobservable due to the uncertain nature of principal prepayments prior to maturity and the credit spread adjustment that is security specific. Fair value of certain private placement debt securities is determined using internal models with inputs that are not market observable. Equity Securities Level 1 equity securities include publicly traded securities valued using quoted market prices. Level 2 securities are primarily non-redeemable preferred stocks and common stocks valued using pricing for similar securities, recently executed transactions, broker/dealer quotes and other pricing models utilizing market observable inputs. Level 3 securities are priced using internal models with inputs that are not market observable. Other Invested Assets Level 1 securities include exchange traded derivatives, primarily futures, valued using quoted market prices. Level 2 securities include overseas deposits, which can be redeemed at net asset value in 90 days or less, and derivatives, primarily currency forwards valued using observable market forward rates. Over-the-counter derivatives, principally interest rate swaps, total return swaps, credit default swaps, equity warrants and options, are valued using inputs including broker/dealer quotes and are classified within Level 3 of the valuation hierarchy due to a lack of transparency as to whether these quotes are based on information that is observable in the marketplace. Short Term Investments Securities that are actively traded or have quoted prices are classified as Level 1. These securities include money market funds and treasury bills. Level 2 primarily includes commercial paper, for which all inputs are market observable. Fixed maturity securities purchased within one year of maturity are classified consistent with fixed maturity securities discussed above. Short term investments as presented in the tables above differ from the amounts presented on the Condensed Consolidated Balance Sheets because certain short term investments, such as time deposits, are not measured at fair value. Life Settlement Contracts The fair values of life settlement contracts are determined as the present value of the anticipated death benefits less anticipated premium payments based on contract terms that are distinct for each insured, as well as the Company's own assumptions for mortality, premium expense, and the rate of return that a buyer would require on the contracts, as no comparable market pricing data is available. Separate Account Business Separate account business includes fixed maturity securities, equities and short term investments. The valuation methodologies and inputs for these asset types have been described above. Significant Unobservable Inputs The table below presents quantitative information about the significant unobservable inputs utilized by the Company in the fair value measurements of Level 3 assets. Valuations for assets and liabilities not presented in the table below are primarily based on broker/dealer quotes for which there is a lack of transparency as to inputs used to develop the valuations. The quantitative detail of these unobservable inputs is neither provided nor reasonably available to the Company.
Assets (In millions) | Fair Value at March 31, 2013 |  | Valuation Technique(s) |  | Unobservable Input(s) |  | Range (Weighted Average)
Fixed maturity securities | $ | 78 |  |  | Discounted cash flow |  | Expected call date |  | 3.0 - 4.6 years (4.0 years)
|  |  |  |  | Credit spread adjustment |  | 0.02% - 0.48% (0.17%)
| $ | 97 |  |  | Market approach |  | Private offering price |  | $34.70 - $122.09 ($102.97)
Equity securities | $ | 19 |  |  | Market approach |  | Private offering price |  | $33.73 - $3,970.99 per share ($1,114.32 per share)
Life settlement contracts | $ | 95 |  |  | Discounted cash flow |  | Discount rate risk premium |  | 9%
|  |  |  |  | Mortality assumption |  | 69% - 883% (209.2%)
Assets (In millions) | Fair Value at December 31, 2012 |  | Valuation Technique(s) |  | Unobservable Input(s) |  | Range (Weighted Average)
Fixed maturity securities | $ | 121 |  |  | Discounted cash flow |  | Expected call date |  | 3.3 - 5.3 years (4.3 years)
|  |  |  |  | Credit spread adjustment |  | 0.02% - 0.48% (0.17%)
| $ | 72 |  |  | Market approach |  | Private offering price |  | $42.39 - $102.32 ($100.11)
Equity securities | $ | 34 |  |  | Market approach |  | Private offering price |  | $4.54 - $3,842.00 per share ($571.17 per share)
Life settlement contracts | $ | 100 |  |  | Discounted cash flow |  | Discount rate risk premium |  | 9%
|  |  |  |  | Mortality assumption |  | 69% - 883% (208.9%)
For fixed maturity securities, an increase to the expected call date assumption and credit spread adjustment or decrease in the private offering price would result in a lower fair value measurement. For equity securities, an increase in the private offering price would result in a higher fair value measurement. For life settlement contracts, an increase in the discount rate risk premium or decrease in the mortality assumption would result in a lower fair value measurement. Financial Assets and Liabilities Not Measured at Fair Value The carrying amount and estimated fair value of the Company's financial instrument assets and liabilities which are not measured at fair value on the Condensed Consolidated Balance Sheets are listed in the tables below.
March 31, 2013 | Carrying Amount |  | Estimated Fair Value
(In millions) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets |  |  |  |  |  |  |  |  |
Notes receivable for the issuance of common stock | $ | 20 |  |  | $ | — |  |  | $ | — |  |  | $ | 20 |  |  | $ | 20 |
Mortgage loans | 425 |  |  | — |  |  | — |  |  | 449 |  |  | 449 |
Financial liabilities |  |  |  |  |  |  |  |  |
Premium deposits and annuity contracts | $ | 96 |  |  | $ | — |  |  | $ | — |  |  | $ | 100 |  |  | $ | 100 |
Short term debt | 13 |  |  | — |  |  | 13 |  |  | — |  |  | 13 |
Long term debt | 2,558 |  |  | — |  |  | 3,016 |  |  | — |  |  | 3,016 |
December 31, 2012 | Carrying Amount |  | Estimated Fair Value
(In millions) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets |  |  |  |  |  |  |  |  |
Notes receivable for the issuance of common stock | $ | 21 |  |  | $ | — |  |  | $ | — |  |  | $ | 21 |  |  | $ | 21 |
Mortgage loans | 401 |  |  | — |  |  | — |  |  | 418 |  |  | 418 |
Financial liabilities |  |  |  |  |  |  |  |  |
Premium deposits and annuity contracts | $ | 100 |  |  | $ | — |  |  | $ | — |  |  | $ | 104 |  |  | $ | 104 |
Short term debt | 13 |  |  | — |  |  | 13 |  |  | — |  |  | 13 |
Long term debt | 2,557 |  |  | — |  |  | 3,016 |  |  | — |  |  | 3,016 |
The following methods and assumptions were used to estimate the fair value of these financial assets and liabilities. The fair values of Notes receivable for the issuance of common stock were estimated using discounted cash flows utilizing interest rates currently offered for obligations securitized with similar collateral, adjusted for specific note receivable risk. The fair values of Mortgage loans were based on the present value of the expected future cash flows discounted at the current interest rate for origination of similar quality loans, adjusted for specific loan risk. Premium deposits and annuity contracts were valued based on cash surrender values or estimated fair values of policyholder liabilities, net of amounts ceded related to sold business. The Company's senior notes and debentures were valued based on observable market prices. The fair value for other debt was estimated using discounted cash flows based on current incremental borrowing rates for similar borrowing arrangements. The carrying amounts reported on the Condensed Consolidated Balance Sheets for Cash, Short term investments not carried at fair value, Accrued investment income and certain other assets and other liabilities approximate fair value due to the short term nature of these items. These assets and liabilities are not listed in the tables above.

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15C, 15D -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. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 44A, 44B -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. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15A -Subparagraph a-d -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. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 3, 10, 14, 15 -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. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 17-22, 27, 28 -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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