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All elements appearing in the face of the financial statements should be included in a calculation relationship somewhere in the filing. Items not included in the financial statement calculations but included in the presentation are referred to as parenthetical items. These usually appear as a referenced item, or as a value in parenthesis describing that the value reported includes another specific amount.  These values should be reported in a seperate link role for parenthetical items.

This rule will produce an error irrespective of a fact value being entered for the item(s) listed above.

If the item is an additional disclosure in the cash flow statement then make sure that is included as a child of one of the following abstract items: {nonCFabstracts} - cvm_10q.htm  - cvm_10q.htm </Log>
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  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
