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Loans | 12 Months Ended
--- | ---
Dec. 31, 2011
Loans [Abstract] |
Loans |
(3) | Loans
Major classifications of loans at December 31, 2011 and 2010 are summarized as follows:
(Dollars in thousands) |  |  |
| December 31, 2011 |  | December 31, 2010
Real estate loans |  |  |
Construction and land development | $ | 93,812 |  | 124,048
Single-family residential |  | 267,051 |  | 287,307
Commercial |  | 214,415 |  | 213,487
Multifamily and farmland |  | 4,793 |  | 6,456
Total real estate loans |  | 580,071 |  | 631,298
Commercial loans (not secured by real estate) |  | 60,646 |  | 60,994
Consumer loans (not secured by real estate) |  | 10,490 |  | 11,500
All other loans (not secured by real estate) |  | 19,290 |  | 22,368
Total loans |  | 670,497 |  | 726,160
Less allowance for loan losses |  | 16,604 |  | 15,493
Total net loans | $ | 653,893 |  | 710,667
The Bank grants loans and extensions of credit primarily within the Catawba Valley region of North Carolina, which encompasses Catawba, Alexander, Iredell and Lincoln counties and also in Mecklenburg, Union and Wake counties of North Carolina. Although the Bank has a diversified loan portfolio, a substantial portion of the loan portfolio is collateralized by improved and unimproved real estate, the value of which is dependent upon the real estate market. Risk characteristics of the major components of the Bank's loan portfolio are discussed below:
· | Construction and land development loans – The risk of loss is largely dependent on the initial estimate of whether the property's value at completion equals or exceeds the cost of property construction and the availability of take-out financing. During the construction phase, a number of factors can result in delays or cost overruns. If the estimate is inaccurate or if actual construction costs exceed estimates, the value of the property securing our loan may be insufficient to ensure full repayment when completed through a permanent loan, sale of the property, or by seizure of collateral. As of December 31, 2011, construction and land development loans comprised approximately 14% of the Bank's total loan portfolio.
· | Single-family residential loans – Declining home sales volumes, decreased real estate values and higher than normal levels of unemployment could contribute to losses on these loans. As of December 31, 2011, single-family residential loans comprised approximately 40% of the Bank's total loan portfolio.
· | Commercial real estate loans – Repayment is dependent on income being generated in amounts sufficient to cover operating expenses and debt service. These loans also involve greater risk because they are generally not fully amortizing over a loan period, but rather have a balloon payment due at maturity. A borrower's ability to make a balloon payment typically will depend on being able to either refinance the loan or timely sell the underlying property. As of December 31, 2011, commercial real estate loans comprised approximately 32% of the Bank's total loan portfolio.
· | Commercial loans – Repayment is generally dependent upon the successful operation of the borrower's business. In addition, the collateral securing the loans may depreciate over time, be difficult to appraise, be illiquid, or fluctuate in value based on the success of the business. As of December 31, 2011, commercial loans comprised approximately 9% of the Bank's total loan portfolio.
Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are placed on non-accrual status when, in management's opinion, the borrower may be unable to meet payment obligations as they become due, as well as when required by regulatory provisions. Loans may be placed on non-accrual status regardless of whether or not such loans are considered past due. When interest accrual is discontinued, all unpaid accrued interest is reversed. Interest income is subsequently recognized only to the extent cash payments are received in excess of principal due. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The following tables present an age analysis of past due loans, by loan type, as of December 31, 2011 and 2010:
December 31, 2011 |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |
| Loans 30-89 Days Past Due |  | Loans 90 or More Days Past Due |  | Total Past Due Loans |  | Total Current Loans |  | Total Loans |  | Accruing Loans 90 or More Days Past Due
Real estate loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 10,033 |  | 3,338 |  | 13,371 |  | 80,441 |  | 93,812 |  | -
Single-family residential |  | 16,536 |  | 6,189 |  | 22,725 |  | 244,326 |  | 267,051 |  | 2,709
Commercial |  | 1,002 |  | 958 |  | 1,960 |  | 212,455 |  | 214,415 |  | -
Multifamily and farmland |  | 13 |  | - |  | 13 |  | 4,780 |  | 4,793 |  | -
Total real estate loans |  | 27,584 |  | 10,485 |  | 38,069 |  | 542,002 |  | 580,071 |  | 2,709
Commercial loans (not secured by real estate) |  | 576 |  | 9 |  | 585 |  | 60,061 |  | 60,646 |  | -
Consumer loans (not secured by real estate) |  | 116 |  | 36 |  | 152 |  | 10,338 |  | 10,490 |  | -
All other loans (not secured by real estate) |  | - |  | - |  | - |  | 19,290 |  | 19,290 |  | -
Total loans | $ | 28,276 |  | 10,530 |  | 38,806 |  | 631,691 |  | 670,497 |  | 2,709
December 31, 2010 |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |
| Loans 30-89 Days Past Due |  | Loans 90 or More Days Past Due |  | Total Past Due Loans |  | Total Current Loans |  | Total Loans |  | Accruing Loans 90 or More Days Past Due
Real estate loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 2,306 |  | 8,870 |  | 11,176 |  | 112,872 |  | 124,048 |  | 197
Single-family residential |  | 19,377 |  | 5,936 |  | 25,313 |  | 261,994 |  | 287,307 |  | -
Commercial |  | 382 |  | 1,482 |  | 1,864 |  | 211,623 |  | 213,487 |  | -
Multifamily and farmland |  | - |  | - |  | - |  | 6,456 |  | 6,456 |  | -
Total real estate loans |  | 22,065 |  | 16,288 |  | 38,353 |  | 592,945 |  | 631,298 |  | 197
Commercial loans (not secured by real estate) |  | 1,098 |  | 720 |  | 1,818 |  | 59,176 |  | 60,994 |  | 13
Consumer loans (not secured by real estate) |  | 98 |  | 13 |  | 111 |  | 11,389 |  | 11,500 |  | -
All other loans (not secured by real estate) |  | - |  | - |  | - |  | 22,368 |  | 22,368 |  | -
Total loans | $ | 23,261 |  | 17,021 |  | 40,282 |  | 685,878 |  | 726,160 |  | 210
The following tables present the Bank's non-accrual loans as of December 31, 2011 and 2010:
(Dollars in thousands) |  |  |
| December 31, 2011 |  | December 31, 2010
Real estate loans |  |  |
Construction and land development | $ | 13,257 |  | 22,916
Single-family residential |  | 5,522 |  | 10,837
Commercial |  | 2,451 |  | 5,351
Multifamily and farmland |  | - |  | -
Total real estate loans |  | 21,230 |  | 39,104
Commercial loans (not secured by real estate) |  | 403 |  | 816
Consumer loans (not secured by real estate) |  | 152 |  | 142
All other loans (not secured by real estate) |  | - |  | -
Total | $ | 21,785 |  | 40,062
At each reporting period, the Bank determines which loans are impaired. Accordingly, the Bank's impaired loans are reported at their estimated fair value on a non-recurring basis. An allowance for each impaired loan, which is generally collateral-dependent, is calculated based on the fair value of its collateral. The fair value of the collateral is based on appraisals performed by REAS, a subsidiary of the Bank. REAS is staffed by certified appraisers that also perform appraisals for other companies. Factors including the assumptions and techniques utilized by the appraiser are considered by management. If the recorded investment in the impaired loan exceeds the measure of fair value of the collateral, a valuation allowance is recorded as a component of the allowance for loan losses. Accruing impaired loans amounted to $30.6 million and $17.0 million at December 31, 2011 and 2010, respectively. Interest income recognized on accruing impaired loans was $1.7 million and $966,000 for the years ended December 31, 2011 and 2010, respectively. No interest income is recognized on non-accrual impaired loans subsequent to their classification as impaired. The following tables presents the Bank's impaired loans as of December 31, 2011 and 2010:
December 31, 2011 |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |
| Unpaid Contractual Principal Balance |  | Recorded Investment With No Allowance |  | Recorded Investment With Allowance |  | Recorded Investment in Impaired Loans |  | Related Allowance |  | Average Outstanding Impaired Loans
Real Estate Loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 28,721 |  | 14,484 |  | 6,098 |  | 20,582 |  | 3,264 |  | 17,848
Single-family residential |  | 26,382 |  | 969 |  | 24,719 |  | 25,688 |  | 1,427 |  | 25,102
Commercial |  | 7,717 |  | 3,845 |  | 3,139 |  | 6,984 |  | 77 |  | 4,518
Total impaired real estate loans |  | 63,029 |  | 19,298 |  | 34,165 |  | 53,463 |  | 4,769 |  | 47,682
Commercial loans (not secured by real estate) |  | 1,111 |  | - |  | 1,083 |  | 1,083 |  | 26 |  | 1,485
Consumer loans (not secured by real estate) |  | 157 |  | - |  | 152 |  | 152 |  | 2 |  | 140
Total impaired loans | $ | 64,297 |  | 19,298 |  | 35,400 |  | 54,698 |  | 4,797 |  | 49,307
December 31, 2010 |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |
| Unpaid Contractual Principal Balance |  | Recorded Investment With No Allowance |  | Recorded Investment With Allowance |  | Recorded Investment in Impaired Loans |  | Related Allowance |  | Average Outstanding Impaired Loans
Real estate loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 31,551 |  | 19,422 |  | 3,698 |  | 23,120 |  | 3,177 |  | 18,870
Single-family residential |  | 26,834 |  | 1,738 |  | 23,558 |  | 25,296 |  | 1,613 |  | 26,558
Commercial |  | 6,911 |  | 4,424 |  | 1,819 |  | 6,243 |  | 218 |  | 4,992
Multifamily and farmland |  | 223 |  | - |  | 223 |  | 223 |  | 4 |  | 254
Total impaired real estate loans |  | 65,519 |  | 25,584 |  | 29,298 |  | 54,882 |  | 5,012 |  | 50,674
Commercial loans (not secured by real estate) |  | 2,145 |  | 648 |  | 1,072 |  | 1,720 |  | 55 |  | 1,705
Consumer loans (not secured by real estate) |  | 152 |  | - |  | 142 |  | 142 |  | 4 |  | 79
Total impaired loans | $ | 67,816 |  | 26,232 |  | 30,512 |  | 56,744 |  | 5,071 |  | 52,458
The Bank's December 31, 2011 and 2010 fair value measurement for impaired loans and other real estate is presented below. Valuations supported by current certified appraisals are considered Level 2. All other valuation methods are considered Level 3.
(Dollars in thousands) |  |  |  |  |  |  |  |  |
| Fair Value Measurements December 31, 2011 |  | Level 1 Valuation |  | Level 2 Valuation |  | Level 3 Valuation |  | Total Gains/(Losses) for the Year Ended December 31, 2011
Impaired loans | $ | 49,901 |  | - |  | 431 |  | 49,470 |  | (11,864 | )
Other real estate | $ | 7,576 |  | - |  | - |  | 7,576 |  | (1,322 | )
(Dollars in thousands) |  |  |  |  |  |  |  |  |
| Fair Value Measurements December 31, 2010 |  | Level 1 Valuation |  | Level 2 Valuation |  | Level 3 Valuation |  | Total Gains/(Losses) for the Year Ended December 31, 2010
Impaired loans | $ | 51,673 |  | - |  | 6,643 |  | 45,030 |  | (10,591 | )
Other real estate | $ | 6,673 |  | - |  | - |  | 6,673 |  | (704 | )
Changes in the allowance for loan losses for the year ended December 31, 2011 were as follows:
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |
| Real Estate Loans |  |  |  |  |  |  |  |  |
| Construction and Land Development |  | Single Family Residential |  | Commercial |  | Multifamily & Farmland |  | Commercial |  | Consumer and All Other |  | Unallocated |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | 5,774 |  | 6,097 |  | 1,409 |  | 17 |  | 1,174 |  | 430 |  | 592 |  | 15,493 |
Charge-offs |  | (7,164 | ) | (2,925 | ) | (1,271 | ) | - |  | (314 | ) | (586 | ) | - |  | (12,260 | )
Recoveries |  | 241 |  | 201 |  | 24 |  | - |  | 121 |  | 152 |  | - |  | 739 |
Provision |  | 8,331 |  | 1,984 |  | 1,569 |  | (4 | ) | 48 |  | 259 |  | 445 |  | 12,632 |
Ending balance | $ | 7,182 |  | 5,357 |  | 1,731 |  | 13 |  | 1,029 |  | 255 |  | 1,037 |  | 16,604 |
Ending balance: individually |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for impairment | $ | 1,250 |  | 1,289 |  | - |  | - |  | - |  | - |  | - |  | 2,539 |
Ending balance: collectively |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for impairment |  | 5,932 |  | 4,068 |  | 1,731 |  | 13 |  | 1,029 |  | 255 |  | 1,037 |  | 14,065 |
Ending balance | $ | 7,182 |  | 5,357 |  | 1,731 |  | 13 |  | 1,029 |  | 255 |  | 1,037 |  | 16,604 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance | $ | 93,812 |  | 267,051 |  | 214,415 |  | 4,793 |  | 60,646 |  | 29,780 |  | - |  | 670,497 |
Ending balance: individually |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for impairment | $ | 20,280 |  | 20,661 |  | 3,845 |  | - |  | - |  | - |  | - |  | 44,786 |
Ending balance: collectively |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for impairment | $ | 73,532 |  | 246,390 |  | 210,570 |  | 4,793 |  | 60,646 |  | 29,780 |  | - |  | 625,711 |
Changes in the allowance for loan losses for the years ended December 31, 2010 and 2009 were as follows:
(Dollars in thousands) | 2010 |  | 2009 |
Balance at beginning of year | $ | 15,413 |  | 11,025 |
Amounts charged off |  | (16,911 | ) | (6,670 | )
Recoveries on amounts previously charged off |  | 553 |  | 523 |
Provision for loan losses |  | 16,438 |  | 10,535 |
Balance at end of year | $ | 15,493 |  | 15,413 |
The Bank utilizes an internal risk grading matrix to assign a risk grade to each of its loans. Loans are graded on a scale of 1 to 9. These risk grades are evaluated on an ongoing basis. A description of the general characteristics of the nine risk grades is as follows:
· | Risk Grade 1 – Excellent Quality: Loans are well above average quality and a minimal amount of credit risk exists. CD or cash secured loans or properly margined actively traded stock or bond secured loans would fall in this grade.
· | Risk Grade 2 – High Quality: Loans are of good quality with risk levels well within the Bank's range of acceptability. The company or individual is established with a history of successful performance though somewhat susceptible to economic changes.
· | Risk Grade 3 – Good Quality: Loans of average quality with risk levels within the Bank's range of acceptability but higher than normal. This may be a new company or an existing company in a transitional phase (e.g. expansion, acquisition, market change).
· | Risk Grade 4 – Management Attention: These loans have very high risk and servicing needs but still are acceptable. Evidence of marginal performance or deteriorating trends are evident. These are not problem credits presently, but may be in the future if the borrower is unable to change its present course.
· | Risk Grade 5 – Watch: These loans are currently performing satisfactorily, but there are potential weaknesses that may, if not corrected, weaken the asset or inadequately protect the Bank's position at some future date. This frequently results from deviating from prudent lending practices, for instance over-advancing on collateral.
· | Risk Grade 6 – Substandard: A Substandard loan is inadequately protected by the current sound net worth and paying capacity of the obligor or the collateral pledged (if there is any). There is a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. There is a distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected.
· | Risk Grade 7 – Low Substandard: These loans have the general characteristics of a Grade 6 Substandard loan, with heightened potential concerns. The exact amount of loss is not yet known because neither the liquidation value of the collateral nor the borrower's predicted repayment ability is known with confidence.
· | Risk Grade 8 – Doubtful: Loans classified as Doubtful have all the weaknesses inherent in loans classified Substandard, plus the added characteristic that the weaknesses make collection or liquidation in full on the basis of currently existing facts, conditions, and values highly questionable and improbable. Doubtful is a temporary grade where a loss is expected but is presently not quantified with any degree of accuracy. Once the loss position is determined, the amount is charged off.
· | Risk Grade 9 – Loss: Loans classified as Loss are considered uncollectable and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the asset has absolutely no recovery or salvage value, but rather that it is not practical or desirable to defer writing off this worthless loan even though partial recovery may be effected in the future. Loss is a temporary grade until the appropriate authority is obtained to charge the loan off.
The following tables present the credit risk profile of each loan type based on internally assigned risk grade as of December 31, 2011 and 2010.
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |
| Real Estate Loans |  |  |  |  |  |  |  |
| Construction and Land Development |  | Single Family Residential |  | Commercial |  | Multifamily & Farmland |  | Commercial |  | Consumer |  | All Other |  | Total
1- Excellent Quality | $ | 197 |  | 25,474 |  | - |  | - |  | 715 |  | 1,344 |  | - |  | 27,730
2- High Quality | $ | 5,183 |  | 64,817 |  | 25,506 |  | 50 |  | 8,801 |  | 4,070 |  | 2,774 |  | 111,201
3- Good Quality | $ | 27,675 |  | 100,388 |  | 136,137 |  | 3,448 |  | 36,585 |  | 4,259 |  | 16,509 |  | 325,001
4- Management Attention | $ | 28,138 |  | 50,253 |  | 40,312 |  | 358 |  | 12,882 |  | 429 |  | 7 |  | 132,379
5- Watch | $ | 15,923 |  | 11,767 |  | 2,795 |  | 728 |  | 622 |  | 89 |  | - |  | 31,924
6- Substandard | $ | 16,696 |  | 14,352 |  | 9,665 |  | 209 |  | 1,041 |  | 154 |  | - |  | 42,117
7- Low Substandard | $ | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
8- Doubtful | $ | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
9- Loss | $ | - |  | - |  | - |  | - |  | - |  | 145 |  | - |  | 145
Total | $ | 93,812 |  | 267,051 |  | 214,415 |  | 4,793 |  | 60,646 |  | 10,490 |  | 19,290 |  | 670,497
December 31, 2010 |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |
| Real Estate Loans |  |  |  |  |  |  |  |
| Construction and Land Development |  | Single Family Residential |  | Commercial |  | Multifamily & Farmland |  | Commercial |  | Consumer |  | All Other |  | Total
1- Excellent Quality | $ | 19 |  | 27,698 |  | 102 |  | - |  | 630 |  | 1,006 |  | - |  | 29,455
2- High Quality | $ | 5,789 |  | 70,990 |  | 21,591 |  | 2,856 |  | 9,673 |  | 4,491 |  | 5,145 |  | 120,535
3- Good Quality | $ | 33,991 |  | 109,800 |  | 129,530 |  | 2,256 |  | 39,248 |  | 5,360 |  | 17,223 |  | 337,408
4- Management Attention | $ | 46,283 |  | 55,001 |  | 43,731 |  | 1,121 |  | 8,143 |  | 454 |  |  |  | 154,733
5- Watch | $ | 8,076 |  | 7,959 |  | 5,569 |  | - |  | 1,590 |  | 38 |  |  |  | 23,232
6- Substandard | $ | 29,502 |  | 15,022 |  | 12,605 |  | 223 |  | 1,678 |  | 145 |  |  |  | 59,175
7- Low Substandard | $ | - |  | 756 |  | 359 |  | - |  | - |  | - |  |  |  | 1,115
8- Doubtful | $ | 388 |  | 81 |  | - |  | - |  | 17 |  | - |  |  |  | 486
9- Loss | $ | - |  | - |  | - |  | - |  | 15 |  | 6 |  | - |  | 21
Total | $ | 124,048 |  | 287,307 |  | 213,487 |  | 6,456 |  | 60,994 |  | 11,500 |  | 22,368 |  | 726,160
At December 31, 2011, troubled debt restructured (“TDR”) loans amounted to $44.1 million, including $15.1 million in performing TDR loans. The terms of these loans have been renegotiated to provide a reduction in principal or interest as a result of the deteriorating financial position of the borrower. At December 31, 2010, TDR loans amounted to $56.7 million, including $10.0 million in performing TDR loans. The following tables present an analysis of TDR loans by loan type as of December 31, 2011 and 2010.
December 31, 2011 |  |  |  |  |
(Dollars in thousands) |  |  |  |  |
| Number of Contracts |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment
Real Estate Loans |  |  |  |  |
Construction and land development | 29 |  | $ | 19,762 |  | 12,840
Single-family residential | 241 |  |  | 25,541 |  | 24,846
Commercial | 15 |  |  | 7,200 |  | 5,013
Multifamily and Farmland | 1 |  |  | 322 |  | 209
Total real estate TDR loans | 286 |  |  | 52,825 |  | 42,908
Commercial loans (not secured by real estate) | 21 |  |  | 1,711 |  | 1,083
Consumer loans (not secured by real estate) | 8 |  |  | 124 |  | 142
All other loans (not secured by real estate) | - |  |  | - |  | -
Total TDR loans | 315 |  | $ | 54,660 |  | 44,133
December 31, 2010 |  |  |  |  |
(Dollars in thousands) |  |  |  |  |
| Number of Contracts |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment
Real Estate Loans |  |  |  |  |
Construction and land development | 47 |  | $ | 27,901 |  | 23,121
Single-family residential | 221 |  |  | 26,808 |  | 25,296
Commercial | 17 |  |  | 8,155 |  | 6,243
Multifamily and Farmland | 1 |  |  | 322 |  | 223
Total real estate TDR loans | 286 |  |  | 63,186 |  | 54,883
Commercial loans (not secured by real estate) | 26 |  |  | 6,196 |  | 1,719
Consumer loans (not secured by real estate) | 12 |  |  | 148 |  | 142
All other loans (not secured by real estate) | - |  |  | - |  | -
Total TDR loans | 324 |  | $ | 69,530 |  | 56,744

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- Definition The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables. + 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=6965416&loc=d3e5066-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: 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=6965416&loc=d3e5162-111524 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 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=6881521&loc=d3e23780-122690 Reference 7: 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 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 4 -Section 08 -Paragraph k Reference 9: 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=6965416&loc=d3e5074-111524 + Details
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