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Note 7: Loans and Allowance For Loan Losses

6 Months Ended

Jun. 30, 2015

Notes

Note 7: Loans and Allowance For Loan Losses

NOTE 7: LOANS AND ALLOWANCE FOR LOAN LOSSES

	June 30,		December 31,
	2015		2014
(In Thousands)
One- to four-family residential construction	$38,476		$40,361
Subdivision construction	34,253		28,593
Land development	48,574		52,096
Commercial construction	459,907		392,929
Owner occupied one- to four-family residential	94,024		87,549
Non-owner occupied one- to four-family residential	146,480		143,051
Commercial real estate	1,015,454		945,876
Other residential	385,901		392,414
Commercial business	391,674		354,012
Industrial revenue bonds	39,532		41,061
Consumer auto	371,271		323,353
Consumer other	76,581		78,029
Home equity lines of credit	70,515		66,272
Acquired FDIC-covered loans, net of discounts	266,371		286,608
Acquired loans no longer covered by FDIC loss sharing agreements,
net of discounts	38,482		49,945
Acquired non-covered loans, net of discounts	110,865		121,982
	3,588,360		3,404,131
Undisbursed portion of loans in process	(343,276)		(323,572)
Allowance for loan losses	(39,698)		(38,435)
Deferred loan fees and gains, net	(3,009)		(3,276)
	$3,202,377		$3,038,848
Weighted average interest rate	4.59%		4.66%

Classes of loans by aging were as follows:

	June 30, 2015
							Total Loans
			Past Due				> 90 Days
	30-59 Days	60-89 Days	90 Days	Total Past		Total Loans	Past Due and
	Past Due	Past Due	or More	Due	Current	Receivable	Still Accruing
(In Thousands)
One- to four-family
residential construction	$—	$—	$—	$—	$38,476	$38,476	$—
Subdivision construction	306	—	56	362	33,891	34,253	—
Land development	34	106	11	151	48,423	48,574	—
Commercial construction	—	—	—	—	459,907	459,907	—
Owner occupied one- to four-
family residential	68	120	760	948	93,076	94,024	—
Non-owner occupied one- to
four-family residential	—	101	212	313	146,167	146,480	—
Commercial real estate	2,349	87	2,670	5,106	1,010,348	1,015,454	—
Other residential	—	—	—	—	385,901	385,901	—
Commercial business	190	—	215	405	391,269	391,674	—
Industrial revenue bonds	—	—	—	—	39,532	39,532	—
Consumer auto	1,773	397	476	2,646	368,625	371,271	4
Consumer other	659	235	515	1,409	75,172	76,581	222
Home equity lines of credit	128	105	194	427	70,088	70,515	—
Acquired FDIC-covered
loans, net of discounts	1,173	1,661	14,753	17,587	248,784	266,371	747
Acquired loans no longer
covered by loss sharing
agreements, net of
discounts	16	—	91	107	38,375	38,482	—
Acquired non-covered loans,
net of discounts	786	304	8,956	10,046	100,819	110,865	—
	7,482	3,116	28,909	39,507	3,548,853	3,588,360	973
Less FDIC-supported loans,
and acquired non-covered
loans, net of discounts	1,975	1,965	23,800	27,740	387,978	415,718	747
Total	$5,507	$1,151	$5,109	$11,767	$3,160,875	$3,172,642	$226

	December 31, 2014
							Total Loans
						Total	> 90 Days Past
	30-59 Days	60-89 Days	Over 90	Total Past		Loans	Due and
	Past Due	Past Due	Days	Due	Current	Receivable	Still Accruing
(In Thousands)
One- to four-family
residential construction	$—	$—	$—	$—	$40,361	$40,361	$—
Subdivision construction	109	—	—	109	28,484	28,593	—
Land development	110	—	255	365	51,731	52,096	—
Commercial construction	—	—	—	—	392,929	392,929	—
Owner occupied one- to four-
family residential	2,037	441	1,029	3,507	84,042	87,549	170
Non-owner occupied one- to
four-family residential	583	—	296	879	142,172	143,051	—
Commercial real estate	6,887	—	4,699	11,586	934,290	945,876	187
Other residential	—	—	—	—	392,414	392,414	—
Commercial business	59	—	411	470	353,542	354,012	—
Industrial revenue bonds	—	—	—	—	41,061	41,061	—
Consumer auto	1,801	244	316	2,361	320,992	323,353	—
Consumer other	1,301	260	801	2,362	75,667	78,029	397
Home equity lines of credit	89	—	340	429	65,843	66,272	22
Acquired FDIC-covered loans, net of discounts	6,236	1,062	16,419	23,717	262,891	286,608	194
Acquired loans no longer covered by FDIC loss sharing agreements,
net of discounts	754	46	243	1,043	48,902	49,945	—
Acquired non-covered loans, net of discounts	2,638	640	11,248	14,526	107,456	121,982	—
	22,604	2,693	36,057	61,354	3,342,777	3,404,131	970
Less FDIC-supported loans,
and acquired non-covered loans, net of discounts	9,628	1,748	27,910	39,286	419,249	458,535	194
Total	$12,976	$945	$8,147	$22,068	$2,923,528	$2,945,596	$776

Nonaccruing loans (excluding FDIC-supported loans, net of discount and acquired non-covered loans, net of discount) are summarized as follows:

	June 30,		December 31,
	2015		2014
(In Thousands)
One- to four-family residential construction	$—		$—
Subdivision construction	56		—
Land development	11		255
Commercial construction	—		—
Owner occupied one- to four-family residential	760		859
Non-owner occupied one- to four-family residential	212		296
Commercial real estate	2,670		4,512
Other residential	—		—
Commercial business	215		411
Industrial revenue bonds	—		—
Consumer auto	472		316
Consumer other	293		404
Home equity lines of credit	194		318
Total	$4,883		$7,371

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and six months ended June 30, 2015.  Also presented is the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of June 30, 2015:

	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 April 1, 2015	$3,985	$2,809	$20,216	$3,356	$3,945	$4,760	$39,071
Provision (benefit) charged to expense	(110)	524	(146)	(77)	423	686	1,300
Losses charged off	(80)	—	(2)	—	(551)	(935)	(1,568)
Recoveries	91	9	123	9	175	488	895
Balance June 30, 2015	$3,886	$3,342	$20,191	$3,288	$3,992	$4,999	$39,698
Balance January 1, 2015	$3,455	$2,941	$19,773	$3,562	$3,679	$5,025	$38,435
Provision (benefit) charged to expense	446	384	239	(190)	890	831	2,600
Losses charged off	(220)	(2)	(4)	(197)	(775)	(2,082)	(3,280)
Recoveries	205	19	183	113	198	1,225	1,943
Balance June 30, 2015	$3,886	$3,342	$20,191	$3,288	$3,992	$4,999	$39,698
Ending balance:
Individually evaluated for
impairment	$663	$—	$2,130	$1,411	$261	$243	$4,708
Collectively evaluated for
impairment	$3,044	$3,323	$16,752	$1,671	$3,693	$4,352	$32,835
Loans acquired and
accounted for under ASC
310-30	$179	$19	$1,309	$206	$38	$404	$2,155
Loans
Individually evaluated for
impairment	$9,992	$9,729	$25,891	$7,334	$1,567	$1,558	$56,071
Collectively evaluated for
impairment	$303,241	$376,172	$989,563	$501,147	$429,639	$516,809	$3,116,571
Loans acquired and
accounted for under ASC
310-30	$209,627	$47,199	$90,814	$6,726	$14,284	$47,068	$415,718

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and six months ended June 30, 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 April 1, 2014	$4,638	$1,998	$18,443	$7,071	$2,341	$3,784	$38,275
Provision (benefit) charged to expense	915	(281)	(1,629)	1,110	979	368	1,462
Losses charged off	(505)	(2)	(338)	(95)	(738)	(764)	(2,442)
Recoveries	25	8	—	163	—	591	787
Balance June 30, 2014	$5,073	$1,723	$16,476	$8,249	$2,582	$3,979	$38,082
Balance January 1, 2014	$6,235	$2,678	$16,939	$4,464	$6,451	$3,349	$40,116
Provision (benefit) charged to expense	367	(968)	(134)	3,693	(1,182)	1,378	3,154
Losses charged off	(1,697)	(2)	(719)	(130)	(2,687)	(1,784)	(7,019)
Recoveries	168	15	390	222	—	1,036	1,831
Balance June 30, 2014	$5,073	$1,723	$16,476	$8,249	$2,582	$3,979	$38,082

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, 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
Individually evaluated for
impairment	$829	$—	$1,751	$1,507	$823	$232	$5,142
Collectively evaluated for
impairment	$2,532	$2,923	$16,671	$1,905	$2,805	$4,321	$31,157
Loans acquired and
accounted for under ASC
310-30	$94	$18	$1,351	$150	$51	$472	$2,136
Loans
Individually evaluated for
impairment	$11,488	$9,804	$28,641	$7,601	$2,725	$1,480	$61,739
Collectively evaluated for
impairment	$288,066	$382,610	$917,235	$437,424	$392,348	$466,174	$2,883,857
Loans acquired and
accounted for under ASC
310-30	$234,158	$48,470	$107,278	$1,937	$17,789	$48,903	$458,535

The portfolio segments used in the preceding three 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 and acquired non-covered loans, net of discount), are summarized as follows:

	June 30, 2015
		Unpaid
	Recorded	Principal	Specific
	Balance	Balance	Allowance
(In Thousands)
One- to four-family residential construction	$467	$467	$—
Subdivision construction	4,361	4,418	223
Land development	7,334	7,337	1,411
Commercial construction	—	—	—
Owner occupied one- to four-family residential	3,555	3,819	370
Non-owner occupied one- to four-family residential	1,609	1,826	70
Commercial real estate	25,891	27,250	2,130
Other residential	9,729	9,729	—
Commercial business	1,567	1,591	261
Industrial revenue bonds	—	—	—
Consumer auto	561	604	84
Consumer other	604	756	91
Home equity lines of credit	393	492	68
Total	$56,071	$58,289	$4,708

	Three Months Ended			Six Months Ended
	June 30, 2015			June 30, 2015
	Average			Average
	Investment	Interest		Investment	Interest
	in Impaired	Income		in Impaired	Income
	Loans	Recognized		Loans	Recognized
(In Thousands)
One- to four-family residential construction	$660	$12		$815	$28
Subdivision construction	4,421	53		4,452	106
Land development	7,339	66		7,424	132
Commercial construction	—	—		—	—
Owner occupied one- to four-family residential	3,681	39		3,832	88
Non-owner occupied one- to four-family residential	1,688	20		1,737	45
Commercial real estate	26,275	326		26,456	630
Other residential	9,742	93		9,761	180
Commercial business	1,962	19		2,216	47
Industrial revenue bonds	—	—		—	—
Consumer auto	456	14		440	21
Consumer other	569	16		575	33
Home equity lines of credit	404	4		405	13
Total	$57,197	$662		$58,113	$1,323

	At or for the Year Ended December 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	$1,312	$1,312	$—	$173	$76
Subdivision construction	4,540	4,540	344	2,593	226
Land development	7,601	8,044	1,507	9,691	292
Commercial construction	—	—	—	—	—
Owner occupied one- to four-family
residential	3,747	4,094	407	4,808	212
Non-owner occupied one- to four-family
residential	1,889	2,113	78	4,010	94
Commercial real estate	28,641	30,781	1,751	29,808	1,253
Other residential	9,804	9,804	—	10,469	407
Commercial business	2,725	2,750	823	2,579	158
Industrial revenue bonds	—	—	—	2,644	—
Consumer auto	420	507	63	219	37
Consumer other	629	765	94	676	71
Home equity lines of credit	431	476	75	461	25
Total	$61,739	$65,186	$5,142	$68,131	$2,851

	June 30, 2014
		Unpaid
	Recorded	Principal	Specific
	Balance	Balance	Allowance
(In Thousands)
One- to four-family residential construction	$170	$170	$—
Subdivision construction	1,707	1,783	585
Land development	7,600	8,024	1,531
Commercial construction	—	—	—
Owner occupied one- to four-family residential	5,149	5,490	581
Non-owner occupied one- to four-family residential	4,534	4,680	457
Commercial real estate	30,744	33,200	1,507
Other residential	10,586	10,586	—
Commercial business	2,183	2,203	606
Industrial revenue bonds	3,651	4,585	—
Consumer auto	187	215	28
Consumer other	738	856	111
Home equity lines of credit	436	460	92
Total	$67,685	$72,252	$5,498

	Three Months Ended			Six Months Ended
	June 30, 2014			June 30, 2014
	Average			Average
	Investment	Interest		Investment	Interest
	in Impaired	Income		in Impaired	Income
	Loans	Recognized		Loans	Recognized
(In Thousands)
One- to four-family residential construction	$57	$3		$28	$3
Subdivision construction	2,310	8		2,720	30
Land development	10,937	42		11,779	143
Commercial construction	—	—		—	—
Owner occupied one- to four-family residential	5,101	60		5,318	112
Non-owner occupied one- to four-family residential	4,140	69		3,930	110
Commercial real estate	29,958	360		30,541	690
Other residential	10,734	120		10,845	210
Commercial business	1,847	47		2,904	68
Industrial revenue bonds	2,933	303		2,815	303
Consumer auto	160	5		166	7
Consumer other	714	24		696	42
Home equity lines of credit	441	—		484	14
Total	$69,332	$1,041		$72,226	$1,732

At June 30, 2015, $19.6 million of impaired loans had specific valuation allowances totaling $4.7 million.  At December 31, 2014, $20.0 million of impaired loans had specific valuation allowances totaling $5.1 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 tables present newly restructured loans during the three and six months ended June 30, 2015 by type of modification:

	Three Months Ended June 30, 2015
				Total
	Interest Only	Term	Combination	Modification
(In Thousands)
Mortgage loans on real estate:
One -to four- family residential	$—	$82	$—	$82
Commercial real estate	—	115	—	115
Consumer	—	48	—	48
	$—	$245	$—	$245

	Six Months Ended June 30, 2015
				Total
	Interest Only	Term	Combination	Modification
(In Thousands)
Mortgage loans on real estate:
One -to four- family residential	$—	$209	$—	$209
Commercial real estate	—	115	—	115
Consumer	—	48	—	48
	$—	$372	$—	$372

At June 30, 2015, the Company had $45.4 million of loans that were modified in troubled debt restructurings and impaired, as follows:  $8.0 million of construction and land development loans, $13.4 million of single family and multi-family residential mortgage loans, $22.7 million of commercial real estate loans, $963,000 of commercial business loans and $294,000 of consumer loans.  Of the total troubled debt restructurings at June 30, 2015, $43.3 million were accruing interest and $16.6 million were classified as substandard using the Company’s internal grading system, which is described below.  The Company had no troubled debt restructurings which were modified in the previous 12 months and subsequently defaulted during the six months ended June 30, 2015.  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, 2014, the Company had $47.6 million of loans that were modified in troubled debt restructurings and impaired, as follows:  $8.3 million of construction and land development loans, $13.8 million of single family and multi-family residential mortgage loans, $23.3 million of commercial real estate loans, $1.9 million of commercial business loans and $324,000 of consumer loans.  Of the total troubled debt restructurings at December 31, 2014, $39.2 million were accruing interest and $18.3 million were classified as substandard using the Company’s internal grading system.

During the three months ended June 30, 2015, loans designated as troubled debt restructurings totaling $1,000 met the criteria for placement back on accrual status.  During the six months ended June 30, 2015, loans designated as troubled debt restructurings totaling $768,000 met the criteria for placement back on accrual status.  The $768,000 consisted of $711,000 of residential mortgage loans, $29,000 of commercial business loans, $22,000 of consumer loans and $6,000 of construction and land development loans.  The criteria is generally a minimum of six months of payment performance under original 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 June 30, 2015 and December 31, 2014, respectively.  The acquired non-covered loans are also evaluated using this internal grading system.  These loans are accounted for in pools and minimal adverse classification in the loan pools was identified as of June 30, 2015 and December 31, 2014, respectively.  See Note 8 for further discussion of the acquired loan pools and loss sharing agreements. 

The Company evaluates the loan risk internal grading system definitions and allowance for loan loss methodology on an ongoing basis.  In the fourth quarter of 2014, the Company began using a three-year average of historical losses for the general component of the allowance for loan loss calculation.  The Company had previously used a five-year average.  For interim periods, the Company uses three full years plus the interim period’s annualized average losses for the general component of the allowance for loan loss calculation.  The Company believes that the three-year average provides a better representation of the current risks in the loan portfolio.  This change was made after consultation with our regulators and other third-party consultants, as well as a review of the practices used by the Company’s peers.  This change did not materially affect the level of the allowance for loan losses.  The general component of the allowance for loan losses is affected by several factors, including, but not limited to, average historical losses, the average life of the loan, the current composition of the loan portfolio, current and expected economic conditions, collateral values and internal risk ratings.  Management considers all these factors in determining the adequacy of its allowance for loan losses.  No other significant changes were made to the loan risk grading system definitions and allowance for loan loss methodology during the past year. 

The loan grading system is presented by loan class below:

		June 30, 2015
			Special
	Satisfactory	Watch	Mention	Substandard	Doubtful	Total
(In Thousands)
One- to four-family residential
construction	$38,009	$—	$—	$467	$—	$38,476
Subdivision construction	30,153	269	—	3,831	—	34,253
Land development	37,603	5,432	—	5,539	—	48,574
Commercial construction	459,907	—	—	—	—	459,907
Owner occupied one- to four-
family residential	91,783	596	—	1,645	—	94,024
Non-owner occupied one- to four-
family residential	144,892	531	—	1,057	—	146,480
Commercial real estate	977,324	28,349	—	9,781	—	1,015,454
Other residential	374,377	9,569	—	1,955	—	385,901
Commercial business	389,655	1,322	—	697	—	391,674
Industrial revenue bonds	39,532	—	—	—	—	39,532
Consumer auto	370,770	—	—	501	—	371,271
Consumer other	76,122	—	—	459	—	76,581
Home equity lines of credit	70,122	—	—	393	—	70,515
Acquired FDIC-covered loans,
net of discounts	265,833	—	—	538	—	266,371
Acquired loans no longer covered
by FDIC loss sharing
agreements, net of discounts	38,343	—	—	139	—	38,482
Acquired non-covered loans,
net of discounts	110,798	—	—	67	—	110,865
Total	$3,515,223	$46,068	$—	$27,069	$—	$3,588,360

	December 31, 2014
			Special
	Satisfactory	Watch	Mention	Substandard	Doubtful	Total
(In Thousands)
One- to four-family residential
construction	$39,049	$—	$—	$1,312	$—	$40,361
Subdivision construction	24,269	21	—	4,303	—	28,593
Land development	41,035	5,000	—	6,061	—	52,096
Commercial construction	392,929	—	—	—	—	392,929
Owner occupied one- to-four-
family residential	85,041	745	—	1,763	—	87,549
Non-owner occupied one- to-
four-family residential	141,198	580	—	1,273	—	143,051
Commercial real estate	901,167	32,155	—	12,554	—	945,876
Other residential	380,811	9,647	—	1,956	—	392,414
Commercial business	351,744	423	—	1,845	—	354,012
Industrial revenue bonds	40,037	1,024	—	—	—	41,061
Consumer auto	323,002	—	—	351	—	323,353
Consumer other	77,507	3	—	519	—	78,029
Home equity lines of credit	65,841	—	—	431	—	66,272
Acquired FDIC-covered loans,
net of discounts	286,049	—	—	559	—	286,608
Acquired loans no longer covered
by FDIC loss sharing
agreements, net of discounts	48,592	—	—	1,353	—	49,945
Acquired non-covered loans,
net of discounts	121,982	—	—	—	—	121,982
Total	$3,320,253	$49,598	$—	$34,280	$—	$3,404,131

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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 310



-SubTopic 10



-Section 50



-Paragraph 3



-URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5066-111524



Reference 2: 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 3: 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=49124121&loc=d3e5162-111524



Reference 4: 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 5: 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=49124121&loc=d3e5074-111524



Reference 6: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 03



-Paragraph 7



-Article 9

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