XML 29 R31.htm IDEA: XBRL DOCUMENT

Fair Value of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2012

Notes to Financial Statements [Abstract]

Carrying and Estimated Fair Values of Financial Instruments

		As of September 30, 2012				As of December 31, 2011
		Carrying		Fair		Carrying		Fair
		Value		Value		Value		Value
Assets
AFS securities:
	Fixed maturity securities	$	81,179	$	81,179	$	75,433	$	75,433
	VIEs' fixed maturity securities		706		706		700		700
	Equity securities		156		156		139		139
Trading securities			2,650		2,650		2,675		2,675
Mortgage loans on real estate			6,690		7,338		6,942		7,608
Derivative investments			3,072		3,072		3,151		3,151
Other investments			1,123		1,123		1,069		1,069
Cash and invested cash			4,373		4,373		4,510		4,510
Separate account assets			93,326		93,326		83,477		83,477

Liabilities
Future contract benefits:
	Indexed annuity contracts embedded derivatives		(733)		(733)		(399)		(399)
	GLB reserves embedded derivatives		(1,411)		(1,411)		(2,217)		(2,217)
Other contract holder funds:
	Remaining guaranteed interest and similar contracts		(914)		(914)		(1,114)		(1,114)
	Account values of certain investment contracts		(28,161)		(32,344)		(27,468)		(30,812)
Short-term debt⁽¹⁾			(200)		(201)		(300)		(309)
Long-term debt			(5,494)		(6,266)		(5,391)		(5,345)
Reinsurance related embedded derivatives			(215)		(215)		(168)		(168)
VIEs' liabilities - derivative instruments			(174)		(174)		(291)		(291)
Other liabilities:
	Deferred compensation plans		(378)		(378)		(354)		(354)
	Credit default swaps		(16)		(16)		(16)		(16)

Fair Value of Assets and Liabilities on a Recurring Basis

					As of September 30, 2012
					Quoted
					Prices
					in Active
				Markets for				Significant			Significant
					Identical		Observable			Unobservable			Total
					Assets			Inputs			Inputs		Fair
					(Level 1)			(Level 2)			(Level 3)		Value
Assets
Investments:
	Fixed maturity AFS securities:
		Corporate bonds			$	65		$	64,556		$	1,855	$	66,476
		U.S. government bonds				476			31			1		508
		Foreign government bonds				-			585			76		661
		RMBS				-			6,734			3		6,737
		CMBS				-			1,083			43		1,126
		CDOs				-			-			147		147
		State and municipal bonds				-			4,305			33		4,338
		Hybrid and redeemable preferred securities				20			1,053			113		1,186
	VIEs' fixed maturity securities					111			595			-		706
	Equity AFS securities					44			26			86		156
	Trading securities					2			2,588			60		2,650
	Derivative investments					-			839			2,233		3,072
Cash and invested cash						-			4,373			-		4,373
Separate account assets						-			93,326			-		93,326
			Total assets		$	718		$	180,094		$	4,650	$	185,462

Liabilities
Future contract benefits:
	Indexed annuity contracts embedded derivatives				$	-		$	-		$	(733)	$	(733)
	GLB reserves embedded derivatives					-			-			(1,411)		(1,411)
Long-term debt						-			(1,203)			-		(1,203)
Reinsurance related embedded derivatives						-			(215)			-		(215)
VIEs' liabilities - derivative instruments						-			-			(174)		(174)
Other liabilities:
	Deferred compensation plans					-			-			(378)		(378)
	Credit default swaps					-			-			(16)		(16)
			Total liabilities		$	-		$	(1,418)		$	(2,712)	$	(4,130)

					As of December 31, 2011
					Quoted
					Prices
					in Active
				Markets for				Significant			Significant
					Identical		Observable			Unobservable			Total
					Assets			Inputs			Inputs		Fair
					(Level 1)			(Level 2)			(Level 3)		Value
Assets
Investments:
	Fixed maturity AFS securities:
		Corporate bonds			$	63		$	57,310		$	1,888	$	59,261
		U.S. government bonds				475			18			1		494
		Foreign government bonds				-			636			97		733
		RMBS				-			7,881			158		8,039
		CMBS				-			1,566			34		1,600
		CDOs				-			-			102		102
		State and municipal bonds				-			4,047			-		4,047
		Hybrid and redeemable preferred securities				15			1,042			100		1,157
	VIEs' fixed maturity securities					108			592			-		700
	Equity AFS securities					37			46			56		139
	Trading securities					2			2,605			68		2,675
	Derivative investments					-			681			2,470		3,151
Cash and invested cash						-			4,510			-		4,510
Separate account assets						-			83,477			-		83,477
			Total assets		$	700		$	164,411		$	4,974	$	170,085

Liabilities
Future contract benefits:
	Indexed annuity contracts embedded derivatives				$	-		$	-		$	(399)	$	(399)
	GLB reserves embedded derivatives					-			-			(2,217)		(2,217)
Long-term debt						-			(1,688)			-		(1,688)
Reinsurance related embedded derivatives						-			(168)			-		(168)
VIEs' liabilities - derivative instruments						-			-			(291)		(291)
Other liabilities:
	Deferred compensation plans					-			-			(354)		(354)
	Credit default swaps					-			-			(16)		(16)
			Total liabilities		$	-		$	(1,856)		$	(3,277)	$	(5,133)

					For the Three Months Ended September 30, 2012
									Gains		Issuances,			Transfers
							Items		(Losses)			Sales,		In or
							Included		in		Maturities,			Out
					Beginning		in		OCI		Settlements,			of		Ending
					Fair		Net		and			Calls,		Level 3,		Fair
					Value		Income		Other⁽¹⁾			Net		Net⁽²⁾		Value
Investments:⁽³⁾
	Fixed maturity AFS securities:
		Corporate bonds			$	1,678	$	1	$	24		$	225	$	(73)	$	1,855
		U.S. government bonds				1		-		-			-		-		1
		Foreign government bonds				102		-		-			(2)		(24)		76
		RMBS				184		-		-			-		(181)		3
		CMBS				39		(2)		4			(2)		4		43
		CDOs				120		(2)		2			27		-		147
		State and municipal bonds				32		-		1			-		-		33
		Hybrid and redeemable
			preferred securities			129		-		13			-		(29)		113
	Equity AFS securities					85		-		1			-		-		86
	Trading securities					72		-		4			(2)		(14)		60
	Derivative investments					2,517		(268)		47			(63)		-		2,233
Future contract benefits:⁽⁴⁾
	Indexed annuity contracts embedded
		derivatives				(431)		(63)		-			(239)		-		(733)
	GLB reserves embedded derivatives					(1,926)		570		-			-		-		(1,356)
VIEs' liabilities - derivative instruments⁽⁵⁾						(231)		57		-			-		-		(174)
Other liabilities:
	Deferred compensation plans⁽⁶⁾					(358)		(18)		-			(2)		-		(378)
	Credit default swaps⁽⁷⁾					(11)		(5)		-			-		-		(16)
				Total, net	$	2,002	$	270	$	96		$	(58)	$	(317)	$	1,993

					For the Three Months Ended September 30, 2011
									Gains		Issuances,			Transfers
							Items		(Losses)			Sales		In or
							Included		in		Maturities,			Out
					Beginning		in		OCI		Settlements,			of		Ending
					Fair		Net		and			Calls,		Level 3,		Fair
					Value		Income		Other⁽¹⁾			Net		Net⁽²⁾		Value
Investments:⁽³⁾
	Fixed maturity AFS securities:
		Corporate bonds			$	1,573	$	(18)	$	(33)		$	(11)	$	(11)	$	1,500
		U.S. government bonds				2		-		-			(1)		-		1
		Foreign government bonds				96		1		9			(1)		-		105
		RMBS				161		(1)		2			24		(47)		139
		CMBS				53		(7)		3			(12)		-		37
		CDOs				126		5		(8)			(12)		-		111
		Hybrid and redeemable
			preferred securities			106		-		(12)			(18)		16		92
	Equity AFS securities					96		-		(14)			10		-		92
	Trading securities					71		1		1			(5)		1		69
	Derivative investments					1,492		684		340			10		-		2,526
Future contract benefits:⁽⁴⁾
	Indexed annuity contracts embedded
		derivatives				(506)		135		-			29		-		(342)
	GLB reserves embedded derivatives					(278)		(2,065)		-			-		-		(2,343)
VIEs' liabilities - derivative
	instruments⁽⁵⁾					(198)		(109)		-			-		-		(307)
Other liabilities:
	Deferred compensation plans⁽⁶⁾					(360)		22		-			13		-		(325)
	Credit default swaps⁽⁷⁾					(7)		(8)		-			-		-		(15)
				Total, net	$	2,427	$	(1,360)	$	288		$	26	$	(41)	$	1,340

					For the Nine Months Ended September 30, 2012
									Gains		Issuances,			Transfers
							Items		(Losses)		Sales,			In or
							Included		in		Maturities,			Out
					Beginning		in		OCI		Settlements,			of		Ending
					Fair		Net		and			Calls,		Level 3,		Fair
					Value		Income		Other⁽¹⁾			Net		Net⁽²⁾		Value
Investments:⁽³⁾
	Fixed maturity AFS securities:
		Corporate bonds			$	1,888	$	(16)	$	14		$	327	$	(358)	$	1,855
		U.S. government bonds				1		-		-			-		-		1
		Foreign government bonds				97		-		-			(4)		(17)		76
		RMBS				158		(3)		3			(8)		(147)		3
		CMBS				34		(9)		15			(10)		13		43
		CDOs				102		(2)		7			34		6		147
		State and municipal bonds				-		-		1			32		-		33
		Hybrid and redeemable
			preferred securities			100		(1)		19			-		(5)		113
	Equity AFS securities					56		-		5			25		-		86
	Trading securities					68		2		3			(2)		(11)		60
	Derivative investments					2,470		(557)		114			206		-		2,233
Future contract benefits:⁽⁴⁾
	Indexed annuity contracts embedded
		derivatives				(399)		(143)		-			(191)		-		(733)
	GLB reserves embedded derivatives					(2,217)		861		-			-		-		(1,356)
VIEs' liabilities - derivative
	instruments⁽⁵⁾					(291)		117		-			-		-		(174)
Other liabilities:
	Deferred compensation plans⁽⁶⁾					(354)		(37)		-			13		-		(378)
	Credit default swaps⁽⁷⁾					(16)		-		-			-		-		(16)
				Total, net	$	1,697	$	212	$	181		$	422	$	(519)	$	1,993

					For the Nine Months Ended September 30, 2011
									Gains		Issuances,			Transfers
							Items		(Losses)		Sales,			In or
							Included		in		Maturities,			Out
					Beginning		in		OCI		Settlements,			of		Ending
					Fair		Net		and			Calls,		Level 3,		Fair
					Value		Income		Other⁽¹⁾			Net		Net⁽²⁾		Value
Investments:⁽³⁾
	Fixed maturity AFS securities:
		Corporate bonds			$	1,816	$	5	$	10		$	(247)	$	(84)	$	1,500
		U.S. government bonds				2		-		-			(1)		-		1
		Foreign government bonds				113		-		12			(3)		(17)		105
		RMBS				119		(3)		7			16		-		139
		CMBS				109		(53)		57			(75)		(1)		37
		CDOs				172		19		(17)			(63)		-		111
		Hybrid and redeemable
			preferred securities			119		-		(5)			(18)		(4)		92
	Equity AFS securities					92		8		(13)			3		2		92
	Trading securities					76		-		4			(8)		(3)		69
	Derivative investments					1,495		600		335			96		-		2,526
Future contract benefits:⁽⁴⁾
	Indexed annuity contracts embedded
		derivatives				(497)		80		-			75		-		(342)
	GLB reserves embedded derivatives					(408)		(1,935)		-			-		-		(2,343)
VIEs' liabilities - derivative
		instruments⁽⁵⁾				(209)		(98)		-			-		-		(307)
Other liabilities:
	Deferred compensation plans⁽⁶⁾					(363)		10		-			28		-		(325)
	Credit default swaps⁽⁷⁾					(16)		(5)		-			6		-		(15)
				Total, net	$	2,620	$	(1,372)	$	390		$	(191)	$	(107)	$	1,340

Level 3 Unobservable Input Reconciliation

				For the Three Months Ended September 30, 2012
				Issuances		Sales		Maturities		Settlements			Calls		Total
Investments:
	Fixed maturity AFS securities:
		Corporate bonds		$	247	$	-	$	(7)		$	(14)	$	(1)	$	225
		Foreign government bonds			-		-		-			(2)		-		(2)
		CMBS			-		-		-			(2)		-		(2)
		CDOs			30		-		-			(3)		-		27
	Trading securities				-		(1)		-			(1)		-		(2)
	Derivative investments				55		(43)		(75)			-		-		(63)
Future contract benefits:
	Indexed annuity contracts embedded
		derivatives			(31)		-		-			(208)		-		(239)
Other liabilities:
	Deferred compensation plans				-		-		-			(2)		-		(2)
			Total, net	$	301	$	(44)	$	(82)		$	(232)	$	(1)	$	(58)

					For the Three Months Ended September 30, 2011
					Issuances		Sales		Maturities		Settlements			Calls		Total
Investments:
	Fixed maturity AFS securities:
		Corporate bonds			$	22	$	(14)	$	(10)		$	(9)	$	-	$	(11)
		U.S. government bonds				-		-		-			(1)		-		(1)
		Foreign government bonds				-		-		-			-		(1)		(1)
		RMBS				28		(1)		-			(3)		-		24
		CMBS				-		-		-			(12)		-		(12)
		CDOs				-		-		-			(12)		-		(12)
		Hybrid and redeemable preferred
			securities			-		(18)		-			-		-		(18)
	Equity AFS securities					10		-		-			-		-		10
	Trading securities					-		(2)		-			(3)		-		(5)
	Derivative investments					87		6		(83)			-		-		10
Future contract benefits:
	Indexed annuity contracts embedded
		derivatives				(11)		-		-			40		-		29
Other liabilities:
	Deferred compensation plans					-		-		-			13		-		13
				Total, net	$	136	$	(29)	$	(93)		$	13	$	(1)	$	26

				For the Nine Months Ended September 30, 2012
				Issuances		Sales		Maturities		Settlements			Calls		Total
Investments:
	Fixed maturity AFS securities:
		Corporate bonds		$	404	$	(27)	$	(5)		$	(41)	$	(4)	$	327
		Foreign government bonds			-		-		-			(4)		-		(4)
		RMBS			-		-		(7)			(1)		-		(8)
		CMBS			-		-		-			(10)		-		(10)
		CDOs			47		-		-			(13)		-		34
		State and municipal bonds			32		-		-			-		-		32
	Equity AFS securities				25		-		-			-		-		25
	Trading securities				-		-		-			(2)		-		(2)
	Derivative investments				428		(40)		(182)			-		-		206
Future contract benefits:
	Indexed annuity contracts embedded
		derivatives			(66)		-		-			(125)		-		(191)
Other liabilities:
	Deferred compensation plans				-		-		-			13		-		13
			Total, net	$	870	$	(67)	$	(194)		$	(183)	$	(4)	$	422

					For the Nine Months Ended September 30, 2011
					Issuances		Sales		Maturities		Settlements			Calls		Total
Investments:
	Fixed maturity AFS securities:
		Corporate bonds			$	45	$	(146)	$	(11)		$	(46)	$	(89)	$	(247)
		U.S. government bonds				-		-		-			(1)		-		(1)
		Foreign government bonds				-		(2)		-			-		(1)		(3)
		RMBS				28		(1)		-			(11)		-		16
		CMBS				-		(53)		-			(22)		-		(75)
		CDOs				-		(34)		-			(29)		-		(63)
		Hybrid and redeemable preferred
			securities			-		(18)		-			-		-		(18)
	Equity AFS securities					18		(15)		-			-		-		3
	Trading securities					-		(3)		-			(5)		-		(8)
	Derivative investments					362		(27)		(239)			-		-		96
Future contract benefits:
	Indexed annuity contracts embedded
		derivatives				(49)		-		-			124		-		75
Other liabilities:
	Deferred compensation plans					-		-		-			28		-		28
	Credit default swaps					-		6		-			-		-		6
				Total, net	$	404	$	(293)	$	(250)		$	38	$	(90)	$	(191)

Changes in unrealized gains (losses) within Level 3 financial instruments carried at fair value and still held

			For the Three				For the Nine
			Months Ended				Months Ended
			September 30,				September 30,
			2012		2011		2012		2011
Investments:⁽¹⁾
	Derivative investments		$	(279)	$	696	$	(618)	$	574
Future contract benefits:⁽¹⁾
	Indexed annuity contracts embedded derivatives			4		(4)		22		-
	GLB reserves embedded derivatives			556		(2,011)		924		(1,781)
VIEs' liabilities - derivative instruments⁽¹⁾				57		(108)		117		(98)
Other liabilities:
	Deferred compensation plans⁽²⁾			(18)		22		(37)		10
	Credit default swaps⁽³⁾			(5)		(8)		-		(7)
		Total, net	$	315	$	(1,413)	$	408	$	(1,302)

Fair Value Assets And Liabilities Transfers In And Out Of Level 3 [Text Block]

					For the Three Months						For the Three Months
					Ended September 30, 2012						Ended September 30, 2011
					Transfers		Transfers				Transfers		Transfers
					In to		Out of				In to		Out of
					Level 3		Level 3		Total		Level 3		Level 3		Total
Investments:
	Fixed maturity AFS securities:
		Corporate bonds			$	241	$	(314)	$	(73)	$	4	$	(15)	$	(11)
		Foreign government bonds				27		(51)		(24)		-		-		-
		RMBS				-		(181)		(181)		-		(47)		(47)
		CMBS				4		-		4		-		-		-
		Hybrid and redeemable preferred														-
			securities			-		(29)		(29)		16		-		16
	Trading securities					3		(17)		(14)		1		-		1
				Total, net	$	275	$	(592)	$	(317)	$	21	$	(62)	$	(41)

				For the Nine Months						For the Nine Months
				Ended September 30, 2012						Ended September 30, 2011
				Transfers		Transfers				Transfers		Transfers
				In to		Out of				In to		Out of
				Level 3		Level 3		Total		Level 3		Level 3		Total
Investments:
	Fixed maturity AFS securities:
		Corporate bonds		$	163	$	(521)	$	(358)	$	33	$	(117)	$	(84)
		Foreign government bonds			29		(46)		(17)		-		(17)		(17)
		RMBS			-		(147)		(147)		-		-		-
		CMBS			13		-		13		-		(1)		(1)
		CDOs			6		-		6		-		-		-
		Hybrid and redeemable preferred securities			35		(40)		(5)		18		(22)		(4)
	Equity AFS securities				-		-		-		2		-		2
	Trading securities				5		(16)		(11)		1		(4)		(3)
			Total, net	$	251	$	(770)	$	(519)	$	54	$	(161)	$	(107)

Fair Value Inputs Assets Quantitative Information Table [Text Block]

Fair

Valuation

Significant

Value

Technique

Unobservable Inputs

Range

Assets

Investments:

Fixed maturity AFS and trading

securities

Corporate bonds

1,065

Discounted cash flow

Liquidity/duration adjustment⁽¹⁾

1.8% - 13.2%

Foreign government bonds

Discounted cash flow

Liquidity/duration adjustment⁽¹⁾

1.8% - 6.1%

Hybrid and redeemable

preferred stock

Discounted cash flow

Liquidity/duration adjustment⁽¹⁾

2.7% - 2.8%

Equity AFS and trading

securities

Discounted cash flow

Liquidity/duration adjustment⁽¹⁾

4.3% - 4.5%

Fair Value Inputs Liabilities Quantitative Information Table [Text Block]

Fair

Valuation

Significant

Value

Technique

Unobservable Inputs

Range

Liabilities

Future contract benefits:

Indexed annuity contracts

embedded derivatives

(733)

Discounted cash flow

Lapse rate⁽²⁾

1.0% - 15.0%

Mortality rate⁽³⁾

⁽⁷⁾

Volatility⁽⁴⁾

GLB reserves embedded

derivatives

(1,411)

Monte Carlo simulation

Long-term lapse rate⁽²⁾

1.0% - 27.0%

Utilization of guaranteed

withdrawal⁽⁵⁾

90.0% - 100.0%

Non-performance risk ("NPR")⁽⁶⁾

0.04% - 0.47%

Mortality rate⁽³⁾

⁽⁷⁾

Volatility⁽⁴⁾

1.0% - 35.0%

- Definition

Tabular disclosure of the total amount of gains or losses for the period which are included in earnings or resulted in a change to net assets which gains or losses have arisen from the use of significant unobservable inputs (Level 3) to measure the fair value of assets and liabilities. Such gains or losses are attributable to the change in unrealized gains or losses relating to those assets and liabilities so valued which are still held at the reporting date and which change are also considered for disclosure; it may be expected that a description of where those unrealized gains or losses are reported in the statement of income or the statement of financial position would also be disclosed.

+ References+ Details

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 10

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 14

-Subparagraph a

-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 825

-SubTopic 10

-Section 50

-Paragraph 30

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15

-Subparagraph b-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 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13476-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 10

-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 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13467-108611

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph c(2), d, e, f

-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 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-Subparagraph a, c(1), c(2), c(3), 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 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 19

-Subparagraph a, b, c(1), d(1)

-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.

+ Details