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Derivatives | 9 Months Ended
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Sep. 30, 2015
Derivatives [Abstract] |
Derivatives | Note 14 – Derivatives In the normal course of business, FHN utilizes various financial instruments (including derivative contracts and credit-related agreements) through its fixed income and risk management operations, as part of its risk management strategy and as a means to meet customers’ needs. Derivative instruments are subject to credit and market risks in excess of the amount recorded on the balance sheet as required by GAAP. The contractual or notional amounts of these financial instruments do not necessarily represe nt credit or market risk. However, they can be used to measure the extent of involvement in various types of financial instruments. Controls and monitoring procedures for these instruments have been established and are routinely reevaluated. The Asset/Liab ility Committee (“ALCO”) controls, coordinates, and monitors the usage and effectiveness of these financial instruments. Credit risk represents the potential loss that may occur if a party to a transaction fails to perform according to the terms of the contract. The measure of credit exposure is the replacement cost of contracts with a positive fair value. FHN manages credit risk by entering into financial instrument transactions th rough national exchanges, primary dealers or approved counterparties, and by using mutual margining and master netting agreements whenever possible to limit potential exposure. FHN also maintains collateral posting requirements with certain counterparties to limit credit risk. On September 30, 2015 and 2014, respectively, FHN had $88.6 million and $89.8 million of cash receivables and $47.4 million and $68.1 million of cash payables related to collateral posting under master netting arrangements, inclusive of collateral posted related to contracts with adjustable collateral posting thresholds and over collateralized positions, with derivative counterparties. With exchange-traded contracts, the credit risk is limited to the clearinghouse used. For non-exchan ge traded instruments, credit risk may occur when there is a gain in the fair value of the financial instrument and the counterparty fails to perform according to the terms of the contract and/or when the collateral proves to be of insufficient value. See additional discussion regarding master netting agreements and collateral posting requirements later in this note under the heading “Master Netting and Similar Agreements.” Market risk represents the potential loss due to the decrease in the value of a fina ncial instrument caused primarily by changes in interest rates or the prices of debt instruments. FHN manages market risk by establishing and monitoring limits on the types and degree of risk that may be undertaken. FHN continually measures this risk throu gh the use of models that measure value-at-risk and earnings-at-risk. Derivative Instruments. FHN enters into various derivative contracts both in a dealer capacity, to facilitate customer transactions, and as a risk management tool. Where contracts have b een created for customers, FHN enters into transactions with dealers to offset its risk exposure. Contracts with dealers that require central clearing are novated to a clearing agent who becomes FHN's counterparty. Derivatives are also used as a risk manag ement tool to hedge FHN’s exposure to changes in interest rates or other defined market risks. Forward contracts are over-the-counter contracts where two parties agree to purchase and sell a specific quantity of a financial instrument at a specified price, with delivery or settlement at a specified date. Futures contracts are exchange-traded contracts where two parties agree to purchase and sell a specific quantity of a financial instrument at a specified price, with delivery or settlement at a specified d ate. Interest rate option contracts give the purchaser the right, but not the obligation, to buy or sell a specified quantity of a financial instrument, at a specified price, during a specified period of time. Caps and floors are options that are linked to a notional principal amount and an underlying indexed interest rate. Interest rate swaps involve the exchange of interest payments at specified intervals between two parties without the exchange of any underlying principal. Swaptions are options on intere st rate swaps that give the purchaser the right, but not the obligation, to enter into an interest rate swap agreement during a specified period of time. Trading Activities FHN’s fixed income segment trades U.S. Treasury, U.S. Agency, mortgage-backed, corporate and municipal fixed income securities, and other securities for distribution to customers. When these securities settle on a delayed basis, they are considered forward contracts. Fixed income al so enters into interest rate contracts, including caps, swaps, and floors, for its customers. In addition, fixed income enters into futures and option contracts to economically hedge interest rate risk associated with a portion of its securities inventory. These transactions are measured at fair value, with changes in fair value recognized currently in fixed income noninterest income. Related assets and liabilities are recorded on the Consolidated Condensed Statements of Condition as Derivative assets and D erivative liabilities. The FTN Financial Risk Committee and the Credit Risk Management Committee collaborate to mitigate credit risk related to these transactions. Credit risk is controlled through credit approvals, risk control limits, and ongoing monitor ing procedure s. Total trading revenues were $43.0 million and $41.2 million for the three months ended September 30, 2015 and 2014, respectively, and $143.2 million and $131.3 million for the nine months ended September 30, 2015 and 2014, respectively. Total reve nues are inclusive of both derivative and non-derivative financial instruments, and are included in fixed income noninterest income.
The following tables summarize FHN’s derivatives associated with fixed income trading activities as of September 30, 2015 and 2014: |
| September 30, 2015 |
(Dollars in thousands) | Notional |  | Assets |  | Liabilities |
Customer Interest Rate Contracts | $ | 1,670,717 |  |  | $ | 82,905 |  |  | $ | 1,512 |
Offsetting Upstream Interest Rate Contracts |  | 1,670,717 |  |  |  | 1,512 |  |  |  | 82,905 |
Option Contracts Purchased |  | 10,000 |  |  |  | 23 |  |  |  | - |
Forwards and Futures Purchased |  | 3,458,150 |  |  |  | 15,561 |  |  |  | 353 |
Forwards and Futures Sold |  | 3,578,542 |  |  |  | 774 |  |  |  | 15,568 |
| September 30, 2014 |
(Dollars in thousands) | Notional |  | Assets |  | Liabilities |
Customer Interest Rate Contracts | $ | 1,731,047 |  |  | $ | 69,878 |  |  | $ | 5,778 |
Offsetting Upstream Interest Rate Contracts |  | 1,731,047 |  |  |  | 5,778 |  |  |  | 69,878 |
Option Contracts Purchased |  | 10,000 |  |  |  | 27 |  |  |  | - |
Option Contracts Written |  | 7,500 |  |  |  | - |  |  |  | 6 |
Forwards and Futures Purchased |  | 1,866,521 |  |  |  | 2,047 |  |  |  | 614 |
Forwards and Futures Sold |  | 2,311,144 |  |  |  | 1,134 |  |  |  | 2,281 |
Interest Rate Risk Management FHN’s ALCO focuses on managing market risk by controlling and limiting earnings volatility attributable to changes in interest rates. Interest rate risk exists to the extent that interest-earning assets and interest-bearing liabilities have different maturity or repricing characteristics. FHN uses derivatives, including swaps, caps, options, and collars, that are designed to moderate the impact on earnings as interest rates change. Interest paid or received for swaps utilized by FHN to hedge the fair value of long term debt is recognized as an adjustment of the interest expense of the liabilities whose risk is being managed. FH N’s interest rate risk management policy is to use derivatives to hedge interest rate risk or market value of assets or liabilities, not to speculate. In addition, FHN has entered into certain interest rate swaps and caps as a part of a product offer ing to commercial customers that includes customer derivatives paired with upstream offsetting market instr uments that, when completed, are designed to mitigate interest rate risk. These contracts do not qualify for hedge accounting and are measured at fair value with gains or losses included in current earnings in Noninterest expense on the Consolidated Conden sed Statements of Income. FHN has entered into pay floating, receive fixed interest rate swaps to hedge the interest rate risk of certain term borrowings totaling $250.0 million and $554.0 million on September 30, 2015 and 2014, respectively. These swaps have been accounted for as fair value hedges under the shortcut method. The balance sheet amount of these swaps was $6.1 million and $21.4 million in Derivative assets on September 30, 2015 and 2014, respectively. $304.0 million of these borrowings matur ed in January 2015. FHN has designated a derivative transaction in a hedging strategy to manage interest rate risk on its $500 million noncallable senior debt maturing in December 2015. This derivative qualifies for hedge accounting under ASC 815-20 using the long-haul method. FHN entered into a pay floating, receive fixed interest rate swap to hedge the interest rate risk on this debt. The balance sheet amount of this swap was $2.1 million and $11.3 million in Derivative assets as of September 30, 2015 and 2014, respectively. There was no ineffectiveness related to this hedge. Prior to third quarter 2015, FHN designate d derivative transactions in hedging strategies to manage interest rate risk on subordinated debt related to its trust pre ferred securities. These qualified for hedge accounting under ASC 815-20 using the long-haul method. FHN hedge d the interest rate risk of the subordinated debt totaling $200 million using a pay floating, receive fixed interest rate swap. The balance sheet amount of th is swap was $9.8 million in Derivative liabilities as of September 30, 2014. There was no ineffectiveness related to th is hedge. In third quarter 2015, FHN called its junior subordinated debt, which triggered a call of the trust preferred securities, and removed all associated hedges. The redemption resulted in a gain on extinguishment of debt of $5.8 million. FHN has designated a derivative transaction in a hedging strategy to manage interest rate risk on $400.0 million of senior debt issued by FTBNA which matur es in December 2019. This qualifies for hedge accounting under ASC 815-20 using the long-haul method. FHN entered into a pay floating, receive fixed interest rate swap to hedge the interest rate risk of the senior debt. The balance sheet i mpact of this swap was $8.8 million in Derivative assets as of September 30, 2015. There was an insignificant level of ineffectiveness related to this hedge.
The following tables summarize FHN’s derivatives associated with interest rate risk management activities as of and for the three and nine months ended September 30, 2015 and 2014:
|  |  |  |  |  |  |  |  |  |  |  |  | Gains/(Losses) |  |
|  |  |  |  |  |  |  |  |  |  |  |  | Three Months Ended |  |  | Nine Months Ended |  |
(Dollars in thousands) | Notional |  | Assets |  | Liabilities |  |  | September 30, 2015 |  |  | September 30, 2015 |  |
Customer Interest Rate Contracts Hedging |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedging Instruments and Hedged Items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Customer Interest Rate Contracts (a) | $ | 790,321 |  |  | $ | 34,507 |  | $ | 210 |  |  |  | $ | 10,558 |  |  |  | $ | 8,643 |  |
| Offsetting Upstream Interest Rate Contracts (a) |  | 790,321 |  |  |  | 210 |  |  | 35,007 |  |  |  |  | (10,558) |  |  |  |  | (8,643) |  |
Debt Hedging |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedging Instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Interest Rate Swaps (b) | $ | 1,150,000 |  |  | $ | 16,960 |  | $ | N/A |  |  |  | $ | 3,247 |  |  |  | $ | (6,593) |  |
Hedged Items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Term Borrowings (b) |  | N/A |  |  |  | N/A |  | $ | 1,150,000 | (c) |  |  | $ | (3,167) | (d) |  |  | $ | 6,645 | (d) |
|  |  |  |  |  |  |  |  |  | Gains/(Losses) |  |
|  |  |  |  |  |  |  |  |  |  |  |  | Three Months Ended |  |  | Nine Months Ended |  |
(Dollars in thousands) | Notional |  | Assets |  | Liabilities |  |  | September 30, 2014 |  |  | September 30, 2014 |  |
Customer Interest Rate Contracts Hedging |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedging Instruments and Hedged Items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Customer Interest Rate Contracts (a) | $ | 742,065 |  |  | $ | 25,039 |  | $ | 1,128 |  |  |  | $ | (3,235) |  |  |  | $ | (1,166) |  |
| Offsetting Upstream Interest Rate Contracts (a) |  | 742,065 |  |  |  | 1,128 |  |  | 25,539 |  |  |  |  | 3,235 |  |  |  |  | 1,166 |  |
Debt Hedging |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedging Instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Interest Rate Swaps (b) | $ | 1,254,000 |  |  | $ | 32,711 |  | $ | 9,787 |  |  |  | $ | (7,074) |  |  |  | $ | (10,313) |  |
Hedged Items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Term Borrowings (b) |  | N/A |  |  |  | N/A |  | $ | 1,254,000 | (c) |  |  | $ | 7,074 | (d) |  |  | $ | 10,313 | (d) |
Gains/losses included in the All o ther expense section of the Consolidated Condensed Statements of Income. Gains/losses included in the All other income and commissions section of the Consolidated Condensed Statements of Income. Represents par value of term borrowings being hedged. Represents gains and losses attributable to changes in fair value due to interest rate risk as designated in ASC 815-20 hedging relationships. FHN hedges held-to-maturity trust preferred loans w hich have an initial fixed rate term before conversion to a floating rate. FHN has entered into pay fixed, receive floating interest rate swaps to hedge the interest rate risk associated with this initial term. Interest paid or received for these swaps is recognized as an adjustment of the interest income of the assets whose risk is being hedged. Basis adjustments remaining at the end of the hedge term are being amortized as an adjustment to interest income over the remaining life of the loans. Gains or losses are included in Other income and commissions on the Consolidated Condensed Statements of Income.
The following tables summarize FHN’s derivative activities associated with held-to-maturity trust preferred loans as of and for the three and nine months ended September 30, 2015 and 2014:
|  |  |  |  |  |  |  |  |  |  |  | Gains/(Losses) |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | Three Months Ended |  |  | Nine Months Ended |  |
(Dollars in thousands) | Notional |  | Assets |  |  | Liabilities |  | September 30, 2015 |  | September 30, 2015 |
Loan Portfolio Hedging |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedging Instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Interest Rate Swaps |  | $ | 6,500 |  |  |  | N/A |  |  |  | $ | 600 |  |  | $ | 40 |  |  |  | $ | 144 |  |
Hedged Items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Trust Preferred Loans (a) |  |  | N/A |  |  | $ | 6,500 | (b) |  |  |  | N/A |  |  | $ | (39) | (c) |  |  | $ | (142) | (c) |
|  |  |  |  |  |  |  |  |  |  |  | Gains/(Losses) |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | Three Months Ended |  |  | Nine Months Ended |  |
(Dollars in thousands) | Notional |  | Assets |  |  | Liabilities |  | September 30, 2014 |  | September 30, 2014 |
Loan Portfolio Hedging |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedging Instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Interest Rate Swaps |  | $ | 6,500 |  |  |  | N/A |  |  |  | $ | 791 |  |  | $ | 110 |  |  |  | $ | 215 |  |
Hedged Items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Trust Preferred Loans (a) |  |  | N/A |  |  | $ | 6,500 | (b) |  |  |  | N/A |  |  | $ | (109) | (c) |  |  | $ | (213) | (c) |
Assets included in the Loans, net of unearned income section of the Consolidated Condensed Statements of Condition. Represents principal balance being hedged. Represents gains and losses attributable to changes in fair value due to interest rate risk as designated in ASC 815-20 hedging relationships. Other Derivatives In conjunction with the sales of a portion of its Visa Class B shares, FHN and the purchaser entered into derivative transactions whereby FHN will make or receive cash payments whenever the conversion ratio of the Visa Class B shares into Visa Class A shares is adjusted. As of September 30, 2015, the derivative liabilities associated with the sales of Visa Class B shares were $4.8 million compared to $7.6 million as of September 30, 2014. See the Visa Matters section of Note 10 – Contingencies and Other Disclosures for more information regarding FHN’s Visa shares. FHN utilizes cross currency swaps and cross currency interest rate swaps to economically hedge its exposure to foreign currency risk and interest rate risk associated with non-U.S. dollar denominated loans. As of September 30, 2015, these loans were valued at $2.8 million. T he balance sheet amount and the gains/losses associated with these derivatives were not significant. As of September 30, 2014, these loans were settled and so were the derivatives associated with them. Master Netting and Similar A greements As previously discussed, FHN uses master netting agreements, mutual margining agreements and collateral posting requirements to minimize credit risk on derivative contract s. Master netting and similar agreements are used when counterparties have multiple derivatives contracts that allow for a “right of setoff,” meaning that a counterparty may net offsetting positions and collateral with the same counterparty under the contract to determine a net receivable or payable. The following discussion provides an overview of these arrangements which may vary due to the derivative type and market in which a derivative transaction is executed. Interest rate derivatives are subject to agreements consistent with standard agreement forms of the International Swap and Derivatives Association (“ISDA”). Currently, all interest rate derivative contracts are entered into as over-the-counter transactions and collateral posting requirements are based on the net asset or liability position w ith each respective counterparty. For contracts that require central clearing, novation to a counterparty with access to a clearinghouse occurs and collateral is posted. Cash collateral received (posted) for interest rate derivatives is recognized as a lia bility (asset) on FHN’s balance sheet. Interest rate derivatives with customers that are smaller financial institutions typically require posting of collateral by the counterparty to FHN. This collateral is subject to a threshold with daily adjustments bas ed upon changes in the level or fair value of the derivative position. Positions and related collateral can be netted in the event of default. Collateral pledged by a counterparty is typically cash or securities. The securities pledged as collateral are no t recognized within FHN's Consolidated Condensed Statements of Condition. Interest rate derivatives associated with lending arrangements share the collateral with the related loan(s). The derivative and loan positions may be netted in the event of default. For disclosure purposes, the entire collateral amount is allocated to the loan. Interest rate derivatives with larger financial institutions entered into prior to required central clearing typically contain provisions whereby the collateral posting thresholds under the agreements adjust based on the credit ratings of both counterparties. If the credit rating of FHN and/or FTBNA is lowered, FHN c ould be required to post additional collateral with the counterparties. Conversely, if the credit rating of FHN and/or FTBNA is increased, FHN could have collateral released and be required to post less collateral in the future. Also, if a counterparty's credit ratings were to decrease, FHN and/or FTBN A could require the posting of additional collateral; whereas if a counterparty's credit ratings were to increase, the counterparty could require the release of excess collateral. Collateral for these arrangements is adjusted daily based on changes in the net fair value position with each counterparty. The net fair value, determined by individual counterparty, of all derivative instruments with adjustable collateral posting thresholds was $93.1 million of assets and $79.7 million of liabilities on September 30, 2015, and $104.7 million of assets and $77.6 million of liabilities on September 30, 2014. As of September 30, 2015 and 2014, FHN had received collateral of $156.9 million and $191.5 million and posted collateral of $79.9 million and $80.6 million, resp ectively, in the normal course of business related to these agreements. Certain agreements entered into prior to required central clearing also contain accelerated termination provisions, inclusive of the right of offset, if a counterparty’s credit ratin g falls below a specified level. If a counterparty's debt rating (including FHN's and FTBNA’s) were to fall below these minimums, these provisions would be triggered, and the counterparties could terminate the agreements and requ ire immediate settlement of all derivative contracts under the agreements. The net fair value, determined by individual counterparty, of all derivative instruments with credit-risk-related contingent accelerated termination provisions was $93.1 million of ass ets and $20.2 million of liabilities on September 30, 2015, and $1 04.7 million of assets and $19.1 million of liabilities on September 30, 2014. As of September 30, 2015 and 2014, FHN had received collateral of $156.9 million and $191.5 million and posted col lateral of $24.6 million and $26.3 million, respectively, in the normal course of business related to these contracts. FHN’s fixed income segment buys and sells various types of securities for its customers. When these securities settle on a delayed basis, they are considered forward contracts, and are generally not subject to master netting agreements. For futures and options, FHN transacts through a third party, and the transactions are subject to margin and collateral maintenance requirements. In the ev ent of default, open positions can be offset along with the associated collateral. For this disclosure, FHN considers the impact of master netting and other similar agreements which allow FHN to settle all contracts with a single counterparty on a net bas is and to offset the net derivative asset or liability position with the related securities and cash collateral. The application of the collateral cannot reduce the net derivative asset or liability position below zero, and therefore any excess collateral is not reflected in the tables below.
The following table provides a detail of derivative assets and collateral received as presented on the Consolidated Condensed Statements of Condition as of September 30: |
|  |  |  |  |  |  |  |  |  |  | Gross amounts not offset in the |  |  |  |
|  |  |  |  |  |  |  |  |  |  | Statement of Condition |  |  |  |
|  |  |  | Gross amounts |  | Net amounts of |  | Derivative |  |  |  |  |  |  |
| Gross amounts |  | offset in the |  | assets presented |  | liabilities |  |  |  |  |  |  |
| of recognized |  | Statement of |  | in the Statement |  | available for |  | Collateral |  |  |  |
(Dollars in thousands) | assets |  | Condition |  | of Condition (a) |  | offset |  | Received |  | Net amount |
Derivative assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2015 (b) | $ | 136,098 |  | $ | - |  | $ | 136,098 |  | $ | (9,748) |  | $ | (121,401) |  | $ | 4,949 |
2014 (b) |  | 134,534 |  |  | - |  |  | 134,534 |  |  | (24,210) |  |  | (110,262) |  |  | 62 |
In cluded in Derivative a ssets on the Consolidated Condensed Statements of Condition. As of September 30, 201 5 and 201 4, $16.5 million and $3.2 million, respectively, of derivative assets (primarily fixed income forward contracts) have been excluded from these tables because they are generally not subject to master netting or similar agreements. 201 5 and 2014 are comprised entirely of interest rate derivative contracts.
The following table provides a detail of derivative liabilities and collateral pledged as presented on the Consolidated Condensed Statements of Condition as of September 30: |
|  |  |  |  |  |  |  |  |  |  | Gross amounts not offset in the |  |  |  |
|  |  |  |  |  |  |  |  |  |  | Statement of Condition |  |  |  |
|  |  |  | Gross amounts |  | Net amounts of |  |  |  |  |  |  |  |  |  |
| Gross amounts |  | offset in the | liabilities presented |  | Derivative |  |  |  |  |  |  |
| of recognized |  | Statement of |  | in the Statement |  | assets available |  | Collateral |  |  |  |
(Dollars in thousands) | liabilities |  | Condition |  | of Condition (a) |  | for offset |  | pledged |  | Net amount |
Derivative liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2015 (b) | $ | 120,234 |  | $ | - |  | $ | 120,234 |  | $ | (9,748) |  | $ | (78,211) |  | $ | 32,275 |
2014 (b) |  | 112,901 |  |  | - |  |  | 112,901 |  |  | (24,210) |  |  | (77,755) |  |  | 10,936 |
In cluded in Derivative l iabilities on the Consolidated Condensed Statements of Condition. As of September 30, 201 5 and 201 4, $20.7 million and $10.5 million, respectively, of derivative liabilities (primarily fixed income forward contracts) have been excluded from these tables because they are generally not subject to master netting or similar agreements. 2015 and 2014 are comprised entirely of interest rate derivative contracts.

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- Definition The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624171-113959 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41620-113959 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624163-113959 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579240-113959 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4D -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624177-113959 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80784-113994 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41641-113959 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579245-113959 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4H -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624258-113959 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80748-113994 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5708775-113959 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5708773-113959 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5618551-113959 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5580258-113959 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4E -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624181-113959 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 25 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41638-113959 Reference 19: 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.(n)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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