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Loans Receivable | 12 Months Ended
--- | ---
Dec. 31, 2013
Receivables [Abstract] |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] |
Note 4: | Loans Receivable
Categories of loans at December 31, include:
|  | December 31, |
|  | 2013 |  | 2012 |
Real estate loans |  |  |  |  |  |  |
Residential |  | $ | 191,007 |  | $ | 128,815 |
Commercial |  |  | 142,429 |  |  | 84,918 |
Total real estate loans |  |  | 333,436 |  |  | 213,733 |
Commercial loans |  |  | 55,168 |  |  | 14,271 |
Consumer loans |  |  | 107,562 |  |  | 126,486 |
Total loans |  |  | 496,166 |  |  | 354,490 |
Deferred loan origination costs and premiums and discounts on purchased loans |  |  | 4,987 |  |  | 3,671 |
Allowance for loan losses |  |  | (5,426) |  |  | (5,833) |
Total net loans |  | $ | 495,727 |  | $ | 352,328 |
The risk characteristics of each loan portfolio segment are summarized as follows: Commercial Real Estate: These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts, and the repayment of these loans is generally dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The properties securing the Company’s commercial real estate portfolio are diverse in terms of property type and geographic location. Management monitors and evaluates commercial real estate loans based on property financial performance, collateral value, and other risk grade criteria. As a general rule, the Company avoids financing special use projects or properties outside of its designated market areas unless other underwriting factors are present to help mitigate risk. In addition, management tracks the level of owner-occupied commercial real estate loans versus nonowner-occupied loans. Commercial: Commercial loans are primarily based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. The cash flows of borrowers, however, may not be as expected, and the collateral securing these loans may fluctuate in value. Loans are made for working capital, equipment purchases, or other purposes. Most commercial loans are secured by the assets being financed and may incorporate a personal guarantee; however, some short-term loans may be made on an unsecured basis. Residential and Consumer: With respect to residential loans that are secured by 1-4 family residences and are generally owner occupied, the Company generally establishes a maximum loan-to-value ratio and requires private mortgage insurance if that ratio is exceeded. Home equity loans are typically secured by a subordinate interest in 1-4 family residences, and consumer loans are secured by consumer assets such as automobiles, horse trailers, or recreational vehicles. Some consumer loans are unsecured, such as small installment loans and certain lines of credit. Repayment of these loans is primarily dependent upon the personal income of the borrowers, which can be impacted by economic conditions in their market areas such as unemployment levels. Repayment can also be impacted by changes in property values on residential properties. Risk is mitigated by the fact that the loans are of smaller individual amounts and spread over a large number of borrowers. The following tables present 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 and 2012:
|  | 2013 |
|  | Residential |  | Commercial |  |  |  |  |  |  |  |
|  | Real Estate |  | Real Estate |  | Commercial |  | Consumer |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year |  | $ | 1,149 |  | $ | 3,107 |  | $ | 371 |  | $ | 1,206 |  | $ | 5,833 |
Provision charged to expense |  |  | 136 |  |  | (352) |  |  | 378 |  |  | 162 |  |  | 324 |
Losses charged off |  |  | (164) |  |  | (238) |  |  | — |  |  | (810) |  |  | (1,212) |
Recoveries |  |  | 98 |  |  | — |  |  | 70 |  |  | 313 |  |  | 481 |
Balance, end of year |  | $ | 1,219 |  | $ | 2,517 |  | $ | 819 |  | $ | 871 |  | $ | 5,426 |
Ending balance: individually evaluated for impairment |  | $ | 116 |  | $ | 98 |  | $ | — |  | $ | 28 |  | $ | 242 |
Ending balance: collectively evaluated for impairment |  | $ | 1,103 |  | $ | 2,419 |  | $ | 819 |  | $ | 843 |  | $ | 5,184 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 191,007 |  | $ | 142,429 |  | $ | 55,168 |  | $ | 107,562 |  | $ | 496,166 |
Ending balance: individually evaluated for impairment |  | $ | 1,684 |  | $ | 1,054 |  | $ | — |  | $ | 339 |  | $ | 3,077 |
Ending balance: collectively evaluated for impairment |  | $ | 189,323 |  | $ | 141,375 |  | $ | 55,168 |  | $ | 107,223 |  | $ | 493,089 |
|  | 2012 |
|  | Residential |  | Commercial |  |  |  |  |  |  |  |  |  |
|  | Real Estate |  | Real Estate |  | Commercial |  | Consumer |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year |  | $ | 1,099 |  | $ | 2,485 |  | $ | 333 |  | $ | 1,739 |  | $ | 5,656 |
Provision charged to expense |  |  | 411 |  |  | 2,086 |  |  | (37) |  |  | 392 |  |  | 2,852 |
Losses charged off |  |  | (509) |  |  | (1,464) |  |  | — |  |  | (1,438) |  |  | (3,411) |
Recoveries |  |  | 148 |  |  | — |  |  | 75 |  |  | 513 |  |  | 736 |
Balance, end of year |  | $ | 1,149 |  | $ | 3,107 |  | $ | 371 |  | $ | 1,206 |  | $ | 5,833 |
Ending balance: individually evaluated for impairment |  | $ | 206 |  | $ | 682 |  | $ | — |  | $ | 54 |  | $ | 942 |
Ending balance: collectively evaluated for impairment |  | $ | 943 |  | $ | 2,425 |  | $ | 371 |  | $ | 1,152 |  | $ | 4,891 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 128,815 |  | $ | 84,918 |  | $ | 14,271 |  | $ | 126,486 |  | $ | 354,490 |
Ending balance: individually evaluated for impairment |  | $ | 2,482 |  | $ | 2,467 |  | $ | — |  | $ | 474 |  | $ | 5,423 |
Ending balance: collectively evaluated for impairment |  | $ | 126,333 |  | $ | 82,451 |  | $ | 14,271 |  | $ | 126,012 |  | $ | 349,067 |
The Company utilizes a risk grading matrix to assign a risk grade to each of its commercial loans. Loans are graded on a scale of 1 to 8. A description of the general characteristics of the 8 risk grades is as follows:
| • | Grades 1 & 2 - These grades are assigned to loans with very high credit quality borrowers of investment or near investment grade or where the loan is primarily secured by cash or conservatively margined high quality marketable securities. These borrowers are generally publicly traded, have significant capital strength, possess investment grade public debt ratings, demonstrate low leverage, exhibit stable earnings and growth, and have ready access to various financing alternatives.
| • | Grades 3 & 4 - Loans assigned these grades include loans to borrowers possessing solid credit quality with acceptable risk. Borrowers in these grades are differentiated from higher grades on the basis of size (capital and/or revenue), leverage, asset quality, stability of the industry or specific market area and quality/coverage of collateral. These borrowers generally have a history of consistent earnings and reasonable leverage.
| • | Grade 5 - This grade includes “pass grade” loans to borrowers which require special monitoring because of deteriorating financial results, declining credit ratings, decreasing cash flow, increasing leverage, marginal collateral coverage or industry stress that has resulted or may result in a changing overall risk profile.
| • | Grade 6 - This grade is for “Special Mention” loans in accordance with regulatory guidelines. This grade is intended to include loans to borrowers whose credit quality has clearly deteriorated and where risk of further decline is possible unless active measures are taken to correct the situation. Weaknesses are considered potential at this state and are not yet fully defined.
| • | Grade 7 - This grade includes “Substandard” loans in accordance with regulatory guidelines. Loans categorized in this grade possess a well-defined credit weakness, and the likelihood of repayment from the primary source is uncertain. Significant financial deterioration has occurred, and very close attention is warranted to ensure the full repayment without loss. Collateral coverage may be marginal, and the accrual of interest has been suspended.
| • | Grade 8 - This grade includes “Doubtful” loans in accordance with regulatory guidelines. Such loans have been placed on nonaccrual status and may be heavily dependent upon collateral possessing a value that is difficult to determine or based upon some near-term event which lacks clear certainty. These loans have all of the weaknesses of those classified as Substandard; however, based on existing conditions, these weaknesses make full collection of the principal balance highly improbable.
The following tables present the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of December 31, 2013 and 2012:
|  | 2013 |
|  | Commercial |  |  |
|  | Real Estate |  | Commercial |
Rating: |  |  |  |  |  |  |
1-5 Pass |  | $ | 139,052 |  | $ | 54,035 |
6 Special Mention |  |  | 2,323 |  |  | 1,133 |
7 Substandard |  |  | 1,054 |  |  | — |
8 Doubtful |  |  | — |  |  | — |
Total |  | $ | 142,429 |  | $ | 55,168 |
|  | 2013 |
|  | Residential |  |  |  |
|  | Real Estate |  | Consumer |
Performing |  | $ | 190,377 |  | $ | 107,412 |
Nonaccrual |  |  | 630 |  |  | 150 |
Total |  | $ | 191,007 |  | $ | 107,562 |
|  | 2012 |
|  | Commercial |  |  |  |
|  | Real Estate |  | Commercial |
Rating: |  |  |  |  |  |  |
1-5 Pass |  | $ | 80,830 |  | $ | 13,860 |
6 Special Mention |  |  | 1,621 |  |  | 411 |
7 Substandard |  |  | 2,467 |  |  | — |
8 Doubtful |  |  | — |  |  | — |
Total |  | $ | 84,918 |  | $ | 14,271 |
|  | 2012 |
|  | Residential |  |  |  |
|  | Real Estate |  | Consumer |
Performing |  | $ | 127,426 |  | $ | 126,331 |
Nonaccrual |  |  | 1,389 |  |  | 155 |
Total |  | $ | 128,815 |  | $ | 126,486 |
The following tables present the Company’s loan portfolio aging analysis as of December 31, 2013 and 2012:
|  | 2013 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Total Loans |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days or |
|  | 30-59 |  | 60-89 |  | 90 Days |  |  |  |  |  |  |  | Total |  |  |  |  | More Past |
|  | Days |  | Days |  | or More |  | Total |  |  |  |  | Loans |  | Nonaccrual |  | Due |
|  | Past Due |  | Past Due |  | Past Due |  | Past Due |  | Current |  | Receivable |  | Loans |  | and Accruing |
Residential real estate |  | $ | 122 |  | $ | — |  | $ | 603 |  | $ | 725 |  | $ | 190,282 |  | $ | 191,007 |  | $ | 630 |  | $ | — |
Commercial real estate |  |  | — |  |  | — |  |  | 955 |  |  | 955 |  |  | 141,474 |  |  | 142,429 |  |  | 1,054 |  |  | — |
Commercial |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 55,168 |  |  | 55,168 |  |  | — |  |  | — |
Consumer |  |  | 484 |  |  | 45 |  |  | 84 |  |  | 613 |  |  | 106,949 |  |  | 107,562 |  |  | 150 |  |  | 18 |
Total |  | $ | 606 |  | $ | 45 |  | $ | 1,642 |  | $ | 2,293 |  | $ | 493,873 |  | $ | 496,166 |  | $ | 1,834 |  | $ | 18 |
|  | 2012 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Total Loans |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days or |
|  | 30-59 |  | 60-89 |  | 90 Days |  |  |  |  |  |  |  | Total |  |  |  |  | More Past |
|  | Days |  | Days |  | or More |  | Total |  |  |  |  | Loans |  | Nonaccrual |  | Due |
|  | Past Due |  | Past Due |  | Past Due |  | Past Due |  | Current |  | Receivable |  | Loans |  | and Accruing |
Residential real estate |  | $ | 130 |  | $ | 5 |  | $ | 1,555 |  | $ | 1,690 |  | $ | 127,125 |  | $ | 128,815 |  | $ | 1,389 |  | $ | 450 |
Commercial real estate |  |  | — |  |  | — |  |  | 2,362 |  |  | 2,362 |  |  | 82,556 |  |  | 84,918 |  |  | 2,362 |  |  | — |
Commercial |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 14,271 |  |  | 14,271 |  |  | — |  |  | — |
Consumer |  |  | 1,025 |  |  | 148 |  |  | 122 |  |  | 1,295 |  |  | 125,191 |  |  | 126,486 |  |  | 155 |  |  | 21 |
Total |  | $ | 1,155 |  | $ | 153 |  | $ | 4,039 |  | $ | 5,347 |  | $ | 349,143 |  | $ | 354,490 |  | $ | 3,906 |  | $ | 471 |
A loan is considered impaired, in accordance with the impairment accounting guidance in ASC Topic 310, Receivables, 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 nonperforming commercial loans but also include loans modified in troubled debt restructurings where concessions have been granted 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 following tables present the Company’s impaired loans as of December 31, 2013 and 2012:
|  | 2013 |
|  |  |  |  | Unpaid |  |  |  |  |  |  |  |  |  |
|  | Recorded |  | Principal |  | Specific |  | Average |  | Interest |
|  | Balance |  | Balance |  | Allowance |  | Balance |  | Income |
Loans without a specific valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate loans |  | $ | 1,551 |  | $ | 1,842 |  | $ | — |  | $ | 1,894 |  | $ | 29 |
Commercial real estate loans |  |  | 956 |  |  | 2,310 |  |  | — |  |  | 239 |  |  | — |
Commercial loans |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer loans |  |  | 271 |  |  | 326 |  |  | — |  |  | 315 |  |  | 28 |
Total |  | $ | 2,778 |  | $ | 4,478 |  | $ | — |  | $ | 2,448 |  | $ | 57 |
Loans with a specific valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate loans |  | $ | 133 |  | $ | 141 |  | $ | 116 |  | $ | 66 |  | $ | 3 |
Commercial real estate loans |  |  | 98 |  |  | 98 |  |  | 98 |  |  | 1,617 |  |  | 5 |
Commercial loans |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer loans |  |  | 68 |  |  | 80 |  |  | 28 |  |  | 78 |  |  | 2 |
Total |  | $ | 299 |  | $ | 319 |  | $ | 242 |  | $ | 1,761 |  | $ | 10 |
Total impaired loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate loans |  | $ | 1,684 |  | $ | 1,983 |  | $ | 116 |  | $ | 1,960 |  | $ | 32 |
Commercial real estate loans |  |  | 1,054 |  |  | 2,408 |  |  | 98 |  |  | 1,856 |  |  | 5 |
Commercial loans |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer loans |  |  | 339 |  |  | 406 |  |  | 28 |  |  | 393 |  |  | 30 |
Total |  | $ | 3,077 |  | $ | 4,797 |  | $ | 242 |  | $ | 4,209 |  | $ | 67 |
|  | 2012 |
|  |  |  |  | Unpaid |  |  |  |  |  |  |  |  |  |
|  | Recorded |  | Principal |  | Specific |  | Average |  | Interest |
|  | Balance |  | Balance |  | Allowance |  | Balance |  | Income |
Loans without a specific valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate loans |  | $ | 2,047 |  | $ | 2,357 |  | $ | — |  | $ | 1,685 |  | $ | 29 |
Commercial real estate loans |  |  | — |  |  | — |  |  | — |  |  | 275 |  |  | — |
Commercial loans |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer loans |  |  | 380 |  |  | 577 |  |  | — |  |  | 385 |  |  | — |
Total |  | $ | 2,427 |  | $ | 2,934 |  | $ | — |  | $ | 2,345 |  | $ | 29 |
Loans with a specific valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate loans |  | $ | 435 |  | $ | 442 |  | $ | 206 |  | $ | 514 |  | $ | — |
Commercial real estate loans |  |  | 2,467 |  |  | 2,925 |  |  | 682 |  |  | 6,089 |  |  | 6 |
Commercial loans |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer loans |  |  | 94 |  |  | 206 |  |  | 54 |  |  | 93 |  |  | — |
Total |  | $ | 2,996 |  | $ | 3,573 |  | $ | 942 |  | $ | 6,696 |  | $ | 6 |
Total impaired loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate loans |  | $ | 2,482 |  | $ | 2,799 |  | $ | 206 |  | $ | 2,199 |  | $ | 29 |
Commercial real estate loans |  |  | 2,467 |  |  | 2,925 |  |  | 682 |  |  | 6,364 |  |  | 6 |
Commercial loans |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer loans |  |  | 474 |  |  | 783 |  |  | 54 |  |  | 478 |  |  | — |
Total |  | $ | 5,423 |  | $ | 6,507 |  | $ | 942 |  | $ | 9,041 |  | $ | 35 |
In the course of working with troubled borrowers, the Company may choose to restructure the contractual terms of certain loans in an effort to work out an alternative payment schedule with the borrower in order to optimize the collectability of the loan. Any loan modified is reviewed by the Company to identify if a TDR has occurred, which is when the Company grants a concession to the borrower that it would not otherwise consider based on economic or legal reasons related to a borrower’s financial difficulties. Terms may be modified to fit the ability of the borrower to repay in line with its current financial status or the loan may be restructured to secure additional collateral and/or guarantees to support the debt, or a combination of the two. Loans classified as a TDR during the years ended December 31, 2013 and 2012 are shown in the tables below. These modifications consisted primarily of interest rate and maturity date concessions.
|  | 2013 |
|  | Modifications |
|  |  |  | Recorded |  | Recorded |
|  | Number of |  | Balance |  | Balance |
|  | Contracts |  | Before |  | After |
Residential real estate |  | — |  | $ | — |  | $ | — |
Commercial real estate |  | — |  |  | — |  |  | — |
Commercial |  | — |  |  | — |  |  | — |
Consumer |  | 4 |  |  | 25 |  |  | 25 |
Total |  | 4 |  | $ | 25 |  | $ | 25 |
|  | 2012 |
|  | Modifications |
|  |  |  | Recorded |  | Recorded |
|  | Number of |  | Balance |  | Balance |
|  | Contracts |  | Before |  | After |
Residential real estate |  | 1 |  | $ | 29 |  | $ | 29 |
Commercial real estate |  | — |  |  | — |  |  | — |
Commercial |  | — |  |  | — |  |  | — |
Consumer |  | 8 |  |  | 140 |  |  | 122 |
Total |  | 9 |  | $ | 169 |  | $ | 151 |
There were zero TDR loans which had payment defaults during the year ended December 31, 2013. TDR loans which had payment defaults during the year ended December 31, 2012 are shown in the table below. Default occurs when a loan is 90 days or more past due or transferred to nonaccrual within 12 months of restructuring.
|  | 2012 |
|  | Number |  |  |  |
|  | of |  | Recorded |
|  | Defaults |  | Balance |
Residential real estate |  | 1 |  | $ | 29 |
Commercial real estate |  | — |  |  | — |
Commercial |  | — |  |  | — |
Consumer |  | 1 |  |  | 20 |
Total |  | 2 |  | $ | 49 |
The following tables summarize loan modifications that occurred during the years ended December 31, 2013 and 2012:
|  | 2013 |
|  | Payment Extension |  | Principal Reduction |  | Rate Reduction |
|  | Number |  | Amount |  | Number |  | Amount |  | Number |  | Amount |
Residential real estate |  | — |  | $ | — |  | — |  | $ | — |  | — |  | $ | — |
Commercial real estate |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |
Commercial |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |
Consumer |  | 2 |  |  | 2 |  | — |  |  | — |  | 2 |  |  | 23 |
Total |  | 2 |  | $ | 2 |  | — |  | $ | — |  | 2 |  | $ | 23 |
|  | 2012 |
|  | Payment Extension |  | Principal Reduction |  | Rate Reduction |
|  | Number |  | Amount |  | Number |  | Amount |  | Number |  | Amount |
Residential real estate |  | 1 |  | $ | 29 |  | — |  | $ | — |  | — |  | $ | — |
Commercial real estate |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |
Commercial |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |
Consumer |  | 3 |  |  | 16 |  | 2 |  |  | 28 |  | 3 |  |  | 78 |
Total |  | 4 |  | $ | 45 |  | 2 |  | $ | 28 |  | 3 |  | $ | 78 |
Principal reductions were made based on orders from a bankruptcy court. Payment extensions and rate reductions have proven to be successful in optimizing the overall collectability of the loan by increasing the period of time that the borrower is able to make required payments to the Company.

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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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