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Note 7: Loans and Allowance For Loan Losses | 3 Months Ended
--- | ---
Mar. 31, 2014
Notes |
Note 7: Loans and Allowance For Loan Losses | NOTE 7: LOANS AND ALLOWANCE FOR LOAN LOSSES
| March 31, |  | December 31,
| 2014 |  | 2013
(In Thousands) |  |  |
One- to four-family residential construction | $35,259 |  | $34,662
Subdivision construction | 29,253 |  | 40,409
Land development | 61,809 |  | 57,841
Commercial construction | 223,113 |  | 184,019
Owner occupied one- to four-family residential | 91,767 |  | 89,133
Non-owner occupied one- to four-family residential | 144,215 |  | 145,908
Commercial real estate | 827,962 |  | 780,690
Other residential | 309,964 |  | 325,599
Commercial business | 319,348 |  | 315,269
Industrial revenue bonds | 41,087 |  | 42,230
Consumer auto | 160,784 |  | 134,717
Consumer other | 81,268 |  | 82,260
Home equity lines of credit | 58,612 |  | 58,283
FDIC-supported loans, net of discounts (TeamBank) | 46,794 |  | 49,862
FDIC-supported loans, net of discounts (Vantus Bank) | 53,094 |  | 57,920
FDIC-supported loans, net of discounts (Sun Security Bank) | 63,130 |  | 64,843
FDIC-supported loans, net of discounts (InterBank) | 212,212 |  | 213,539
| 2,759,671 |  | 2,677,184
Undisbursed portion of loans in process | (204,262) |  | (194,544)
Allowance for loan losses | (38,275) |  | (40,116)
Deferred loan fees and gains, net | (3,149) |  | (2,994)
| $2,513,985 |  | $2,439,530
Weighted average interest rate | 4.86% |  | 5.10%
Classes of loans by aging were as follows:
| March 31, 2014
|  |  |  |  |  |  | Total Loans
| 30-59 Days | 60-89 Days | Over 90 | Total Past |  | Total Loans | > 90 Days and
| Past Due | Past Due | Days | Due | Current | Receivable | Still Accruing
(In Thousands) |  |  |  |  |  |  |
One- to four-family |  |  |  |  |  |  |
residential construction | $-- | $-- | $-- | $-- | $35,259 | $35,259 | $--
Subdivision construction | -- | 111 | 1,303 | 1,414 | 27,839 | 29,253 | --
Land development | 150 | 2 | 373 | 525 | 61,284 | 61,809 | --
Commercial construction | -- | -- | -- | -- | 223,113 | 223,113 | --
Owner occupied one- to four- |  |  |  |  |  |  |
family residential | 2,055 | 80 | 2,673 | 4,808 | 86,959 | 91,767 | 163
Non-owner occupied one- to |  |  |  |  |  |  |
four-family residential | 531 | -- | 770 | 1,301 | 142,914 | 144,215 | --
Commercial real estate | 2,089 | -- | 6,607 | 8,696 | 819,266 | 827,962 | --
Other residential | -- | -- | -- | -- | 309,964 | 309,964 | --
Commercial business | 987 | 236 | 1,082 | 2,305 | 317,043 | 319,348 | --
Industrial revenue bonds | -- | -- | 2,022 | 2,022 | 39,065 | 41,087 | --
Consumer auto | 1,033 | 103 | 79 | 1,215 | 159,569 | 160,784 | --
Consumer other | 1,098 | 214 | 486 | 1,798 | 79,470 | 81,268 | 160
Home equity lines of credit | 214 | 22 | 391 | 627 | 57,985 | 58,612 | --
FDIC-supported loans, net of |  |  |  |  |  |  |
discounts (TeamBank) | 587 | -- | 1,188 | 1,775 | 45,019 | 46,794 | --
FDIC-supported loans, net of |  |  |  |  |  |  |
discounts (Vantus Bank | 961 | 36 | 2,052 | 3,049 | 50,045 | 53,094 | --
FDIC-supported loans, |  |  |  |  |  |  |
net of discounts |  |  |  |  |  |  |
(Sun Security Bank) | 630 | 130 | 3,329 | 4,089 | 59,041 | 63,130 | --
FDIC-supported loans, |  |  |  |  |  |  |
net of discounts |  |  |  |  |  |  |
(InterBank) | 4,734 | 248 | 15,345 | 20,327 | 191,885 | 212,212 | --
| 15,069 | 1,182 | 37,700 | 53,951 | 2,705,720 | 2,759,671 | 323
Less FDIC-supported loans, |  |  |  |  |  |  |
net of discounts | 6,912 | 414 | 21,914 | 29,240 | 345,990 | 375,230 | --
Total | $8,157 | $768 | $15,786 | $24,711 | $2,359,730 | $2,384,441 | $323
| December 31, 2013
|  |  |  |  |  |  | Total Loans
| 30-59 Days | 60-89 Days | Over 90 | Total Past |  | Total Loans | > 90 Days and
| Past Due | Past Due | Days | Due | Current | Receivable | Still Accruing
(In Thousands) |  |  |  |  |  |  |
One- to four-family |  |  |  |  |  |  |
residential construction | $-- | $-- | $-- | $-- | $34,662 | $34,662 | $--
Subdivision construction | -- | -- | 871 | 871 | 39,538 | 40,409 | --
Land development | 145 | 38 | 338 | 521 | 57,320 | 57,841 | --
Commercial construction | -- | -- | -- | -- | 184,019 | 184,019 | --
Owner occupied one- to four- |  |  |  |  |  |  |
family residential | 1,233 | 344 | 3,014 | 4,591 | 84,542 | 89,133 | 211
Non-owner occupied one- to |  |  |  |  |  |  |
four-family residential | 1,562 | 171 | 843 | 2,576 | 143,332 | 145,908 | 140
Commercial real estate | 2,856 | 131 | 6,205 | 9,192 | 771,498 | 780,690 | --
Other residential | -- | -- | -- | -- | 325,599 | 325,599 | --
Commercial business | 17 | 19 | 5,208 | 5,244 | 310,025 | 315,269 | --
Industrial revenue bonds | -- | -- | 2,023 | 2,023 | 40,207 | 42,230 | --
Consumer auto | 955 | 127 | 168 | 1,250 | 133,467 | 134,717 | --
Consumer other | 1,258 | 333 | 732 | 2,323 | 79,937 | 82,260 | 257
Home equity lines of credit | 168 | 16 | 504 | 688 | 57,595 | 58,283 | --
FDIC-supported loans, net of |  |  |  |  |  |  |
discounts (TeamBank) | 414 | 130 | 1,396 | 1,940 | 47,922 | 49,862 | 6
FDIC-supported loans, net of |  |  |  |  |  |  |
discounts (Vantus Bank) | 675 | 31 | 2,356 | 3,062 | 54,858 | 57,920 | 42
FDIC-supported loans, |  |  |  |  |  |  |
net of discounts |  |  |  |  |  |  |
(Sun Security Bank) | 510 | 121 | 4,241 | 4,872 | 59,971 | 64,843 | 147
FDIC-supported loans, net of |  |  |  |  |  |  |
discounts (InterBank) | 6,024 | 1,567 | 16,768 | 24,359 | 189,180 | 213,539 | 20
| 15,817 | 3,028 | 44,667 | 63,512 | 2,613,672 | 2,677,184 | 823
Less FDIC-supported loans, |  |  |  |  |  |  |
net of discounts | 7,623 | 1,849 | 24,761 | 34,233 | 351,931 | 386,164 | 215
Total | $8,194 | $1,179 | $19,906 | $29,279 | $2,261,741 | $2,291,020 | $608
Nonaccruing loans (excluding FDIC-supported loans, net of discount) are summarized as follows:
| March 31, |  | December 31,
| 2014 |  | 2013
(In Thousands) |  |  |
One- to four-family residential construction | $-- |  | $--
Subdivision construction | 1,303 |  | 871
Land development | 373 |  | 338
Commercial construction | -- |  | --
Owner occupied one- to four-family residential | 2,510 |  | 2,803
Non-owner occupied one- to four-family residential | 770 |  | 703
Commercial real estate | 6,607 |  | 6,205
Other residential | -- |  | --
Commercial business | 3,104 |  | 5,208
Industrial revenue bonds |  |  | 2,023
Consumer auto | 79 |  | 168
Consumer other | 326 |  | 475
Home equity lines of credit | 391 |  | 504
Total | $15,463 |  | $19,298
The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended March 31, 2014. Also presented are the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of March 31, 2014:
| One- to Four- |  |  |  |  |  |
| Family |  |  |  |  |  |
| Residential and | Other | Commercial | Commercial | Commercial |  |
| Construction | Residential | Real Estate | Construction | Business | Consumer | Total
(In Thousands) |  |  |  |  |  |  |
Allowance for loan losses |  |  |  |  |  |  |
Balance January 1, 2014 | $6,235 | $2,678 | $16,939 | $4,464 | $6,451 | $3,349 | $40,116
Provision (benefit) charged to expense | (548) | (687) | 1,641 | 2,582 | (2,307) | 1,010 | 1,691
Losses charged off | (1,192) | -- | (381) | (35) | (1,949) | (1,020) | (4,577)
Recoveries | 143 | 7 | 244 | 60 | 146 | 445 | 1,045
Balance March 31, 2014 | $4,638 | $1,998 | $18,443 | $7,071 | $2,341 | $3,784 | $38,275
Ending balance: |  |  |  |  |  |  |
Individually evaluated for |  |  |  |  |  |  |
impairment | $1,394 | $-- | $1,503 | $2,791 | $174 | $193 | $6,055
Collectively evaluated for |  |  |  |  |  |  |
impairment | $3,244 | $1,998 | $16,940 | $4,280 | $2,166 | $3,591 | $32,219
Loans acquired and |  |  |  |  |  |  |
accounted for under ASC |  |  |  |  |  |  |
310-30 | $-- | $-- | $-- | $-- | $1 | $-- | $1
Loans |  |  |  |  |  |  |
Individually evaluated for |  |  |  |  |  |  |
impairment | $11,501 | $10,942 | $29,665 | $12,616 | $4,771 | $1,222 | $70,717
Collectively evaluated for |  |  |  |  |  |  |
impairment | $288,993 | $299,022 | $839,385 | $272,305 | $314,577 | $299,442 | $2,313,724
Loans acquired and |  |  |  |  |  |  |
accounted for under ASC |  |  |  |  |  |  |
310-30 | $206,236 | $35,270 | $81,610 | $2,266 | $4,025 | $45,823 | $375,230
The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended March 31, 2013:
| One- to Four- |  |  |  |  |  |
| Family |  |  |  |  |  |
| Residential and | Other | Commercial | Commercial | Commercial |  |
| Construction | Residential | Real Estate | Construction | Business | Consumer | Total
(In Thousands) |  |  |  |  |  |  |
Allowance for loan losses |  |  |  |  |  |  |
Balance January 1, 2013 | $6,822 | $4,327 | $17,441 | $3,938 | $5,096 | $3,025 | $40,649
Provision (benefit) charged to expense | (337) | 2,031 | 3,590 | 1,240 | 1,735 | (34) | 8,225
Losses charged off | (919) | (1,895) | (4,343) | (53) | (1,018) | (917) | (9,145)
Recoveries | 9 | 19 | 124 | 5 | 25 | 637 | 819
Balance March 31, 2013 | $5,575 | $4,482 | $16,812 | $5,130 | $5,838 | $2,711 | $40,548
The following table presents the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2013:
| One- to Four- |  |  |  |  |  |
| Family |  |  |  |  |  |
| Residential and | Other | Commercial | Commercial | Commercial |  |
| Construction | Residential | Real Estate | Construction | Business | Consumer | Total
(In Thousands) |  |  |  |  |  |  |
Allowance for loan losses |  |  |  |  |  |  |
Individually evaluated for |  |  |  |  |  |  |
impairment | $2,501 | $-- | $90 | $473 | $4,162 | $218 | $7,444
Collectively evaluated for |  |  |  |  |  |  |
impairment | $3,734 | $2,678 | $16,845 | $3,991 | $2,287 | $3,131 | $32,666
Loans acquired and |  |  |  |  |  |  |
accounted for under ASC |  |  |  |  |  |  |
310-30 | $-- | $-- | $4 | $-- | $2 | $-- | $6
Loans |  |  |  |  |  |  |
Individually evaluated for |  |  |  |  |  |  |
impairment | $13,055 | $10,983 | $31,591 | $12,628 | $8,755 | $1,389 | $78,401
Collectively evaluated for |  |  |  |  |  |  |
impairment | $297,057 | $314,616 | $791,329 | $229,232 | $306,514 | $273,871 | $2,212,619
Loans acquired and |  |  |  |  |  |  |
accounted for under ASC |  |  |  |  |  |  |
310-30 | $206,964 | $35,095 | $84,591 | $6,989 | $4,883 | $47,642 | $386,164
The portfolio segments used in the preceding two tables correspond to the loan classes used in all other tables in Note 7 as follows: · The one-to four-family residential and construction segment includes the one- to four-family residential construction, subdivision construction, owner occupied one- to four-family residential and non-owner occupied one- to four-family residential classes · The other residential segment corresponds to the other residential class · The commercial real estate segment includes the commercial real estate and industrial revenue bonds classes · The commercial construction segment includes the land development and commercial construction classes · The commercial business segment corresponds to the commercial business class · The consumer segment includes the consumer auto, consumer other and home equity lines of credit classes A loan is considered impaired, in accordance with the impairment accounting guidance (FASB ASC 310-10-35-16), when based on current information and events, it is probable the Company will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. Impaired loans include not only nonperforming loans but also include loans modified in troubled debt restructurings where concessions have been granted to borrowers experiencing financial difficulties. Impaired loans (excluding FDIC-supported loans, net of discount), are summarized as follows:
| At or for the Three Months Ended March 31, 2014
|  |  |  | Average |
|  | Unpaid |  | Investment | Interest
| Recorded | Principal | Specific | in Impaired | Income
| Balance | Balance | Allowance | Loans | Recognized
(In Thousands) |  |  |  |  |
One- to four-family residential construction | $-- | $-- | $-- | $-- | $--
Subdivision construction | 2,420 | 2,733 | 469 | 3,130 | 22
Land development | 12,616 | 13,033 | 2,791 | 12,620 | 101
Commercial construction | -- | -- | -- | -- | --
Owner occupied one- to four-family residential | 5,366 | 5,489 | 727 | 5,534 | 52
Non-owner occupied one- to four-family residential | 3,716 | 3,845 | 198 | 3,721 | 41
Commercial real estate | 29,664 | 32,010 | 1,503 | 31,123 | 330
Other residential | 10,942 | 10,942 | -- | 10,957 | 90
Commercial business | 2,073 | 3,580 | 174 | 3,961 | 21
Industrial revenue bonds | 2,698 | 2,805 | -- | 2,698 | --
Consumer auto | 120 | 144 | 18 | 172 | 2
Consumer other | 647 | 694 | 97 | 677 | 18
Home equity lines of credit | 455 | 591 | 78 | 528 | 14
Total | $70,717 | $75,866 | $6,055 | $75,121 | $691
| At or for the Year Ended December 31, 2013
|  |  |  | Average |
|  | Unpaid |  | Investment | Interest
| Recorded | Principal | Specific | in Impaired | Income
| Balance | Balance | Allowance | Loans | Recognized
(In Thousands) |
One- to four-family residential construction | $-- | $-- | $-- | $36 | $--
Subdivision construction | 3,502 | 3,531 | 1,659 | 3,315 | 163
Land development | 12,628 | 13,042 | 473 | 13,389 | 560
Commercial construction | -- | -- | -- | -- | --
Owner occupied one- to four-family residential | 5,802 | 6,117 | 593 | 5,101 | 251
Non-owner occupied one- to four-family residential | 3,751 | 4,003 | 249 | 4,797 | 195
Commercial real estate | 31,591 | 34,032 | 90 | 42,242 | 1,632
Other residential | 10,983 | 10,983 | -- | 13,837 | 434
Commercial business | 6,057 | 6,077 | 4,162 | 6,821 | 179
Industrial revenue bonds | 2,698 | 2,778 | -- | 2,700 | 27
Consumer auto | 216 | 231 | 32 | 145 | 16
Consumer other | 604 | 700 | 91 | 630 | 63
Home equity lines of credit | 569 | 706 | 95 | 391 | 38
Total | $78,401 | $82,200 | $7,444 | $93,404 | $3,558
At March 31, 2014, $25.8 million of impaired loans had specific valuation allowances totaling $6.1 million. At December 31, 2013, $18.0 million of impaired loans had specific valuation allowances totaling $7.4 million. Included in certain loan categories in the impaired loans are troubled debt restructurings that were classified as impaired. Troubled debt restructurings are loans that are modified by granting concessions to borrowers experiencing financial difficulties. These concessions could include a reduction in the interest rate on the loan, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection. The types of concessions made are factored into the estimation of the allowance for loan losses for troubled debt restructurings primarily using a discounted cash flows or collateral adequacy approach. The following table presents newly restructured loans during the three months ended March 31, 2014 by type of modification:
| Three Months Ended March 31, 2014
|  |  |  | Total
| Interest Only | Term | Combination | Modification
(In Thousands) |  |  |  |
Mortgage loans on real estate: |  |  |  |
Subdivision construction | $-- | $250 | $-- | $250
One -to four- family residential | -- | 48 | -- | 48
Commercial real estate | 506 | 521 | -- | 1,027
Commercial business | -- | 888 | -- | 888
Consumer | -- | 53 | -- | 53
| $506 | $1,760 | $-- | $2,266
At March 31, 2014, the Company had $53.5 million of loans that were modified in troubled debt restructurings and impaired, as follows: $9.7 million of construction and land development loans, $16.2 million of single family and multi-family residential mortgage loans, $24.6 million of commercial real estate loans, $2.6 million of commercial business loans and $428,000 of consumer loans. Of the total troubled debt restructurings at March 31, 2014, $48.2 million were accruing interest, $19.9 million were classified as substandard using the Company’s internal grading system, which is described below, and $888,000 were classified as doubtful using the Company’s internal grading system. The Company had no troubled debt restructurings which were modified in the previous 12 months and subsequently defaulted during the three months ended March 31, 2014. When loans modified as troubled debt restructuring have subsequent payment defaults, the defaults are factored into the determination of the allowance for loan losses to ensure specific valuation allowances reflect amounts considered uncollectible. At December 31, 2013, the Company had $10.9 million of construction and land development loans, $16.6 million of single family and multi-family residential mortgage loans, $24.8 million of commercial real estate loans, $1.5 million of commercial business loans and $310,000 of consumer loans that were modified in troubled debt restructurings and impaired. Of the total troubled debt restructurings of $54.1 million at December 31, 2013, $49.6 million were accruing interest and $22.1 million were classified as substandard using the Company’s internal grading system. During the three months ended March 31, 2014, there were no borrowers with loans designated as troubled debt restructurings that met the criteria for placement back on accrual status. This criteria is a minimum of six months of payment performance under existing or modified terms. The Company reviews the credit quality of its loan portfolio using an internal grading system that classifies loans as “Satisfactory,” “Watch,” “Special Mention,” “Substandard” and “Doubtful.” Substandard loans are characterized by the distinct possibility that the Bank will sustain some loss if certain deficiencies are not corrected. Doubtful loans are those having all the weaknesses inherent to those classified Substandard with the added characteristics that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. Special mention loans possess potential weaknesses that deserve management’s close attention but do not expose the Bank to a degree of risk that warrants substandard classification. Loans classified as watch are being monitored because of indications of potential weaknesses or deficiencies that may require future classification as special mention or substandard. Loans not meeting any of the criteria previously described are considered satisfactory. The FDIC-covered loans are evaluated using this internal grading system. These loans are accounted for in pools and are currently substantially covered through loss sharing agreements with the FDIC. Minimal adverse classification in the loan pools was identified as of March 31, 2014 and December 31, 2013, respectively. See Note 8 for further discussion of the acquired loan pools and loss sharing agreements. The loan grading system is presented by loan class below:
|  | March 31, 2014
|  |  | Special |  |  |
| Satisfactory | Watch | Mention | Substandard | Doubtful | Total
(In Thousands) |  |  |  |  |  |
One- to four-family residential |  |  |  |  |  |
construction | $34,849 | $410 | $-- | $-- | $-- | $35,259
Subdivision construction | 26,364 | 789 | -- | 2,100 | -- | 29,253
Land development | 49,590 | 1,139 | -- | 11,080 | -- | 61,809
Commercial construction | 223,113 | -- | -- | -- | -- | 223,113
Owner occupied one- to four- |  |  |  |  |  |
family residential | 87,855 | 530 | -- | 3,382 | -- | 91,767
Non-owner occupied one- to four- |  |  |  |  |  |
family residential | 136,970 | 5,154 | -- | 2,091 | -- | 144,215
Commercial real estate | 767,752 | 47,833 | -- | 12,377 | -- | 827,962
Other residential | 293,432 | 14,576 | -- | 1,956 | -- | 309,964
Commercial business | 315,963 | 1,485 | -- | 1,012 | 888 | 319,348
Industrial revenue bonds | 38,389 | 675 | -- | 2,023 | -- | 41,087
Consumer auto | 160,679 | -- | -- | 105 | -- | 160,784
Consumer other | 80,784 | 5 | -- | 479 | -- | 81,268
Home equity lines of credit | 58,157 | -- | -- | 455 | -- | 58,612
FDIC-supported loans, net of |  |  |  |  |  |
Discounts (TeamBank) | 46,618 | -- | -- | 176 | -- | 46,794
FDIC-supported loans, net of |  |  |  |  |  |
discounts (Vantus Bank) | 52,546 | -- | -- | 548 | -- | 53,094
FDIC-supported loans, net of |  |  |  |  |  |
discounts (Sun Security Bank) | 62,958 | -- | -- | 172 | -- | 63,130
FDIC-supported loans, net of |  |  |  |  |  |
discounts (InterBank) | 212,212 | -- | -- | -- | -- | 212,212
Total | $2,648,231 | $72,596 | $-- | $37,956 | $888 | $2,759,671
|  | December 31, 2013
|  |  | Special |  |  |
| Satisfactory | Watch | Mention | Substandard | Doubtful | Total
(In Thousands) |  |  |  |  |  |
One- to four-family residential |  |  |  |  |  |
construction | $34,364 | $298 | $-- | $-- | $-- | $34,662
Subdivision construction | 36,524 | 706 | -- | 3,179 | -- | 40,409
Land development | 45,606 | 1,148 | -- | 11,087 | -- | 57,841
Commercial construction | 184,019 | -- | -- | -- | -- | 184,019
Owner occupied one- to four- |  |  |  |  |  |
family residential | 84,931 | 503 | -- | 3,699 | -- | 89,133
Non-owner occupied one- to four- |  |  |  |  |  |
family residential | 137,003 | 6,718 | -- | 2,187 | -- | 145,908
Commercial real estate | 727,668 | 37,937 | -- | 15,085 | -- | 780,690
Other residential | 311,320 | 12,323 | -- | 1,956 | -- | 325,599
Commercial business | 307,540 | 1,803 | -- | 3,528 | 2,398 | 315,269
Industrial revenue bonds | 39,532 | 675 | -- | 2,023 | -- | 42,230
Consumer auto | 134,516 | -- | -- | 201 | -- | 134,717
Consumer other | 81,769 | 6 | -- | 485 | -- | 82,260
Home equity lines of credit | 57,713 | -- | -- | 570 | -- | 58,283
FDIC-supported loans, net of |  |  |  |  |  |
Discounts (TeamBank) | 49,702 | -- | -- | 160 | -- | 49,862
FDIC-supported loans, net of |  |  |  |  |  |
discounts (Vantus Bank) | 57,290 | -- | -- | 630 | -- | 57,920
FDIC-supported loans, net of |  |  |  |  |  |
discounts (Sun Security Bank) | 63,360 | -- | -- | 1,483 | -- | 64,843
FDIC-supported loans, net of |  |  |  |  |  |
discounts (InterBank) | 213,539 | -- | -- | -- | -- | 213,539
Total | $2,566,396 | $62,117 | $-- | $46,273 | $2,398 | $2,677,184

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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=28368275&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=28368275&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=28368275&loc=d3e5162-111524 + Details
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