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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 22

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

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 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.22(a)(1))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 470

 -SubTopic 20

 -Section 50

 -Paragraph 5

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6928298&amp;loc=SL6031898-161870



Reference 2: http://www.xbrl.org/2003/role/presentationRef

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 -Number APB14-1

 -Paragraph 32

 -Subparagraph b

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



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