Huntington Bancshares Incorporated Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Fair Values of Assets and Liabilities (Tables)

Fair Values of Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2011

Fair Values of Assets and Liabilities [Abstract]

Assets measured at fair value on a recurring basis

Assets and Liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis at September 30, 2011, December 31, 2010, and September 30, 2010 are summarized below:

Fair Value Measurements at Reporting Date Using									Netting		Balance at
(dollar amounts in thousands)			Level 1		Level 2		Level 3	Adjustments (1)			September 30, 2011
Assets
Mortgage loans held for sale		$	---	$	331,883	$	---	$	---	$	331,883

Trading account securities:
	U.S. Treasury securities		---		---		---		---		---
	Federal agencies: Mortgage-backed		---		6,995		---		---		6,995
	Federal agencies: Other agencies		---		---		---		---		---
	Municipal securities		---		23,455		---		---		23,455
	Other securities		54,753		508		---		---		55,261
			54,753		30,958		---		---		85,711

Available-for-sale and other securities:
	U.S. Treasury securities		53,321		---		---		---		53,321
	Federal agencies: Mortgage-backed (2)		---		4,435,246		---		---		4,435,246
	TLGP securities		---		105,537		---		---		105,537
	Federal agencies: Other agencies (2)		---		1,137,954		---		---		1,137,954
	Municipal securities		---		311,962		101,427		---		413,389
	Private-label CMO		---		---		78,900		---		78,900
	Asset-backed securities		---		803,039		153,019		---		956,058
	Covered bonds		---		703,630		---		---		703,630
	Corporate debt		---		454,852		---		---		454,852
	Other securities		54,236		10,127		---		---		64,363
			107,557		7,962,347		333,346		---		8,403,250

Automobile loans			---		---		344,529		---		344,529

MSRs			---		---		73,824		---		73,824

Derivative assets			20,581		526,890		8,963		(103,741)		452,693

Liabilities
Securitization trust notes payable			---		173,045		---		---		173,045

Derivative liabilities			29,820		265,023		1,029		---		295,872

Other liabilities			2,010		---		---		---		2,010

Fair Value Measurements at Reporting Date Using									Netting		Balance at
(dollar amounts in thousands)			Level 1		Level 2		Level 3	Adjustments (1)			December 31, 2010
Assets
Mortgage loans held for sale		$	---	$	754,117	$	---	$	---	$	754,117

Trading account securities:
	U.S. Treasury securities		47,430		---		---		---		47,430
	Federal agencies: Mortgage-backed		---		10,860		---		---		10,860
	Federal agencies: Other agencies		---		24,853		---		---		24,853
	Municipal securities		---		30,205		---		---		30,205
	Other securities		69,017		3,039		---		---		72,056
			116,447		68,957		---		---		185,404

Available-for-sale and other securities:
	U.S. Treasury securities		51,781		---		---		---		51,781
	Federal agencies: Mortgage-backed		---		4,754,404		---		---		4,754,404
	TLGP securities		---		183,467		---		---		183,467
	Federal agencies: Other agencies (3)		---		2,058,376		---		---		2,058,376
	Municipal securities		---		305,909		149,806		---		455,715
	Private-label CMO		---		---		121,925		---		121,925
	Asset-backed securities		---		1,044,438		162,684		---		1,207,122
	Covered bonds		---		367,209		---		---		367,209
	Corporate debt		---		323,389		---		---		323,389
	Other securities		53,286		9,848		---		---		63,134
			105,067		9,047,040		434,415		---		9,586,522

Automobile loans			---		---		522,717		---		522,717

MSRs			---		---		125,679		---		125,679

Derivative assets			23,514		390,361		2,817		(70,559)		346,133

Liabilities
Securitization trust notes payable			---		356,089		---		---		356,089

Derivative liabilities			3,990		233,399		1,851		---		239,240

Other liabilities			---		---		---		---		---


Fair Value Measurements at Reporting Date Using									Netting		Balance at
(dollar amounts in thousands)			Level 1		Level 2		Level 3	Adjustments (1)			September 30, 2010
Assets
Mortgage loans held for sale		$	---	$	699,001	$	---	$	---	$	699,001

Trading account securities:
	U.S. Treasury securities		---		---		---		---		---
	Federal agencies: Mortgage-backed		---		12,731		---		---		12,731
	Federal agencies: Other agencies		---		24,990		---		---		24,990
	Municipal securities		---		33,554		---		---		33,554
	Other securities		63,105		4,297		---		---		67,402
			63,105		75,572		---		---		138,677

Available-for-sale and other securities:
	U.S. Treasury securities		50,334		---		---		---		50,334
	Federal agencies: Mortgage-backed		---		4,683,540		---		---		4,683,540
	TLGP securities		580,914		---		---		---		580,914
	Federal agencies: Other agencies		2,001,730		30,445		---		---		2,032,175
	Municipal securities		---		134,582		233,290		---		367,872
	Private-label CMO		---		---		276,224		---		276,224
	Asset-backed securities		---		979,666		197,958		---		1,177,624
	Covered bonds	0	---		151,310		---		---		151,310
	Corporate debt		---		30,154		---		---		30,154
	Other securities		54,218		9,051		---		---		63,269
			2,687,196		6,018,748		707,472		---		9,413,416

Automobile loans			401,148		---		189,075		---		590,223

MSRs			---		---		112,155		---		112,155

Derivative assets			980		547,784		11,745		(126,221)		434,288

Liabilities
Securitization trust notes payable			422,294		---		---		---		422,294

Derivative liabilities			9,044		293,741		4,018		---		306,803

Other liabilities			---		---		---		---		---

Rollforward of financial instruments measured on a recurring basis and classified as Level 3

The tables below present a rollforward of the balance sheet amounts for the three-month and nine-month periods ended September 30, 2011 and 2010, for financial instruments measured on a recurring basis and classified as Level 3. The classification of an item as Level 3 is based on the significance of the unobservable inputs to the overall fair value measurement. However, Level 3 measurements may also include observable components of value that can be validated externally. Accordingly, the gains and losses in the table below include changes in fair value due in part to observable factors that are part of the valuation methodology

			Level 3 Fair Value Measurements
			Three Months Ended September 30, 2011
							Available-for-sale securities
											Asset-
					Derivative		Municipal		Private-		backed		Automobile		Equity
(dollar amounts in thousands)			MSRs		instruments		securities		label CMO		securities		loans		investments
Balance, beginning of period		$	104,997	$	418	$	123,800	$	88,770	$	165,742	$	400,935	$	---
Total gains / losses:
	Included in earnings		(31,173)		7,557		---		(872)		(354)		(3,695)		---
	Included in OCI		---		---		---		(2,543)		(9,874)		---		---
Purchases			---		---		---		---		---		---		---
Sales			---		---		---		---		---		---		---
Repayments			---		---		---		---		---		(52,711)		---
Issuances			---		---		---		---		---		---		---
Settlements			---		(41)		(22,373)		(6,455)		(2,495)		---		---
Transfers in / out of Level 3			---		---		---		---		---		---		---
Balance, end of period		$	73,824	$	7,934	$	101,427	$	78,900	$	153,019	$	344,529	$	---

The amount of total gains
	or losses for the period
	included in earnings
	(or OCI) attributable to the
	change in unrealized gains or
	losses relating to assets still
	held at reporting date	$	(31,173)	$	7,516	$	---	$	(2,543)	$	(9,874)	$	(3,695)	$	---


			Level 3 Fair Value Measurements
			Three Months Ended September 30, 2010
							Available-for-sale securities
											Asset-
					Derivative		Municipal		Private-		backed		Automobile		Equity
(dollar amounts in thousands)			MSRs		instruments		securities		label CMO		securities		loans		investments
Balance, beginning of period		$	132,405	$	6,492	$	262,128	$	394,611	$	218,940	$	186,388	$	---
Total gains / losses:
	Included in earnings		(20,250)		3,872		---		(1,598)		(393)		4,887		---
	Included in OCI		---		---		---		12,674		(5,312)		---		---
Purchases			---		---		---		---		---		---		---
Sales			---		---		(28,838)		(109,310)		(11,977)		---		---
Repayments			---		---		---		---		---		(2,200)		---
Issuances			---		---		---		---		---		---		---
Settlements			---		(1,741)		---		---		---		---		---
Transfers in / out of Level 3			---		(896)		---		(20,153)		(3,300)		---		---
Balance, end of period		$	112,155	$	7,727	$	233,290	$	276,224	$	197,958	$	189,075	$	---

The amount of total gains
	or losses for the period
	included in earnings
	(or OCI) attributable to the
	change in unrealized gains or
	losses relating to assets still
	held at reporting date	$	(20,250)	$	2,976	$	---	$	3,727	$	(5,928)	$	2,687	$	---

			Level 3 Fair Value Measurements
			Nine Months Ended September 30, 2011
							Available-for-sale securities
											Asset-
					Derivative		Municipal		Private-		backed		Automobile		Equity
(dollar amounts in thousands)			MSRs		instruments		securities		label CMO		securities		loans		investments
Balance, beginning of period		$	125,679	$	966	$	149,806	$	121,925	$	162,684	$	522,717	$	---
Total gains / losses:
	Included in earnings		(51,855)		7,264		---		(1,255)		(3,615)		(5,079)		---
	Included in OCI		---		---		---		1,074		3,716		---		---
Purchases			---		---		1,760		---		---		---		---
Sales			---		---		---		(20,958)		---		---		---
Repayments			---		---		---		---		---		(173,109)		---
Issuances			---		---		---		---		---		---		---
Settlements			---		(296)		(50,139)		(21,886)		(9,766)		---		---
Transfers in / out of Level 3			---		---		---		---		---		---		---
Balance, end of period		$	73,824	$	7,934	$	101,427	$	78,900	$	153,019	$	344,529	$	---

The amount of total gains
	or losses for the period
	included in earnings
	(or OCI) attributable to the
	change in unrealized gains or
	losses relating to assets still
	held at reporting date	$	(51,855)	$	6,968	$	---	$	769	$	3,716	$	(5,079)	$	---


			Level 3 Fair Value Measurements
			Nine Months Ended September 30, 2010
							Available-for-sale securities
											Asset-
					Derivative		Municipal		Private-		backed		Automobile		Equity
(dollar amounts in thousands)			MSRs		instruments		securities		label CMO		securities		loans		investments
Balance, beginning of period		$	176,427	$	(4,236)	$	11,515	$	477,319	$	407,098	$	---	$	25,872
Total gains / losses:
	Included in earnings		(64,272)		12,811		---		(5,429)		(4,888)		14,990		---
	Included in OCI		---		---		---		37,640		3,263		---		---
Purchases			---		---		---		---		---		---		---
Sales			---		---		(28,837)		(166,704)		(14,608)		---		---
Repayments			---		---		---		---		---		(5,934)		---
Issuances			---		(1,741)		---		---		---		---		---
Settlements			---		893		(73,025)		(66,602)		(8,834)		---		---
Transfers in / out of Level 3 (1)			---		---		323,637		---		(184,073)		180,019		(25,872)
Balance, end of period		$	112,155	$	7,727	$	233,290	$	276,224	$	197,958	$	189,075	$	---

The amount of total gains
	or losses for the period
	included in earnings
	(or OCI) attributable to the
	change in unrealized gains or
	losses relating to assets still
	held at reporting date	$	(64,272)	$	11,708	$	---	$	18,613	$	2,384	$	9,056	$	---

	(1) Transfers in / out of Level 3 include a transfer in of $323.6 million relating to municipal securities, due to lack of observable market data, a transfer out of $184.1 million of securities, and a transfer in of $180.0 million of loans both related to the consolidation of a 2009 automobile trust.

Classification of gains and losses due to changes in fair value, recorded in earnings for Level 3 assets and liabilities

The table below summarizes the classification of gains and losses due to changes in fair value, recorded in earnings for Level 3 assets and liabilities for the three-month and nine-month periods ended September 30, 2011 and 2010:

		Level 3 Fair Value Measurements
		Three Months Ended September 30, 2011
						Available-for-sale securities
										Asset-
				Derivative		Municipal		Private-		backed		Automobile		Equity
(dollar amounts in thousands)		MSRs		instruments		securities		label CMO		securities		loans		investments
Classification of gains and losses in earnings:

Mortgage banking income (loss)	$	(31,173)	$	7,101	$	---	$	---	$	---	$	---	$	---
Securities gains (losses)		---		---		---		(1,029)		(335)		---		---
Interest and fee income		---		---		---		157		(19)		(3,627)		---
Noninterest income		---		456		---		---		---		(68)		---
Total	$	(31,173)	$	7,557	$	---	$	(872)	$	(354)	$	(3,695)	$	---

		Level 3 Fair Value Measurements
		Three Months Ended September 30, 2010
						Available-for-sale securities
										Asset-
				Derivative		Municipal		Private-		backed		Automobile		Equity
(dollar amounts in thousands)		MSRs		instruments		securities		label CMO		securities		loans		investments
Classification of gains and losses in earnings:

Mortgage banking income (loss)	$	(20,250)	$	3,872	$	---	$	---	$	---	$	---	$	---
Securities gains (losses)		---		---		---		(2,159)		(558)		---		---
Interest and fee income		---		---		---		561		165		(3,533)		---
Noninterest income		---		---		---		---		---		8,420		---
Total	$	(20,250)	$	3,872	$	---	$	(1,598)	$	(393)	$	4,887	$	---

		Level 3 Fair Value Measurements
		Nine Months Ended September 30, 2011
						Available-for-sale securities
										Asset-
				Derivative		Municipal		Private-		backed		Automobile		Equity
(dollar amounts in thousands)		MSRs		instruments		securities		label CMO		securities		loans		investments
Classification of gains and losses in earnings:

Mortgage banking income (loss)	$	(51,855)	$	7,763	$	---	$	---	$	---	$	---	$	---
Securities gains (losses)		---		---		---		(1,941)		(3,771)		---		---
Interest and fee income		---		---		---		686		156		(8,852)		---
Noninterest income		---		(499)		---		---		---		3,773		---
Total	$	(51,855)	$	7,264	$	---	$	(1,255)	$	(3,615)	$	(5,079)	$	---

		Level 3 Fair Value Measurements
		Nine Months Ended September 30, 2010
						Available-for-sale securities
										Asset-
				Derivative		Municipal		Private-		backed		Automobile		Equity
(dollar amounts in thousands)		MSRs		instruments		securities		label CMO		securities		loans		investments
Classification of gains and losses in earnings:

Mortgage banking income (loss)	$	(64,272)	$	12,811	$	---	$	---	$	---	$	---	$	---
Securities gains (losses)		---		---		---		(7,027)		(4,975)		---		---
Interest and fee income		---		---		---		1,598		87		(7,933)		---
Noninterest income		---		---		---		---		---		22,923		---
Total	$	(64,272)	$	12,811	$	---	$	(5,429)	$	(4,888)	$	14,990	$	---

Assets and liabilities under the fair value option

Huntington has elected the fair value option for certain loans in the held for sale portfolio. The following table presents the fair value and aggregate principal balance of mortgage loans held for sale under the fair value option.

		September 30,		December 31,		September 30,
(dollar amounts in thousands)		2011		2010		2010
Fair value	$	331,883	$	754,117	$	699,001
Aggregate outstanding principal balance		317,121		749,982		675,009

The following tables present the net gains (losses) from fair value changes, including net gains (losses) associated with instrument specific credit risk for the three-month and nine-month periods ended September 30, 2011 and 2010.

		Net gains (losses) from fair value changes
			Three Months Ended				Nine Months Ended
			September 30,				September 30,
(dollar amounts in thousands)			2011		2010		2011		2010

Assets
	Mortgage loans held for sale	$	5,823	$	2,201	$	13,725	$	13,475
	Automobile loans		(3,695)		(1,242)		(5,079)		3,055
Liabilities
	Securitization trust notes payable		(2,485)		(3,929)		(6,102)		(6,142)

		Gains (losses) included in fair value changes
		associated with instrument specific credit risk
			Three Months Ended				Nine Months Ended
			September 30,				September 30,
(dollar amounts in thousands)			2011		2010		2011		2010
Assets
	Automobile loans	$	2,498	$	403	$	4,780	$	995

Assets measured at fair value on a nonrecurring basis

At September 30, 2011, assets measured at fair value on a nonrecurring basis were as follows:

Fair Value Measurements Using

Quoted Prices

Significant

Total

In Active

Other

Gains/(Losses)

Markets for

Observable

Unobservable

For the Nine

Fair Value at

Identical Assets

Inputs

Months Ended

(dollar amounts in millions)

September 30, 2011

(Level 1)

(Level 2)

(Level 3)

September 30, 2011

Impaired loans

91.0

---

91.0

25.5

Accrued income and other assets

38.0

---

38.0

(1.8)

Carrying amounts and estimated fair values of financial instruments

The carrying amounts and estimated fair values of Huntington's financial instruments at September 30, 2011, December 31, 2010, and September 30, 2010, are presented in the following table:

			September 30, 2011				December 31, 2010				September 30, 2010
			Carrying		Fair		Carrying		Fair		Carrying		Fair
(dollar amounts in thousands)			Amount		Value		Amount		Value		Amount		Value

Financial Assets:
	Cash and short-term assets	$	2,295,730	$	2,295,730	$	982,926	$	982,926	$	1,413,466	$	1,413,466
	Trading account securities		85,711		85,711		185,404		185,404		138,677		138,677
	Loans held for sale		334,606		334,606		793,285		793,285		744,439		744,439
	Available-for-sale and other securities		8,713,530		8,713,530		9,895,244		9,895,244		9,723,558		9,723,558
	Held-to-maturity securities		658,250		682,897		---		---		---		---
	Net loans and direct financing leases		37,992,184		36,655,676		36,857,499		35,403,910		36,164,235		34,894,220
	Derivatives		73,824		73,824		346,133		346,133		434,288		434,288

Financial Liabilities:
	Deposits		(43,219,727)		(43,368,155)		(41,853,898)		(41,993,567)		(41,072,371)		(41,323,675)
	Short-term borrowings		(2,224,986)		(2,200,121)		(2,040,732)		(1,982,545)		(1,859,134)		(1,854,637)
	Federal Home Loan Bank advances		(14,157)		(14,157)		(172,519)		(172,519)		(23,643)		(23,843)
	Other long-term debt		(1,421,518)		(1,426,460)		(2,144,092)		(2,157,358)		(2,393,071)		(2,400,942)
	Subordinated notes		(1,537,293)		(1,423,105)		(1,497,216)		(1,377,851)		(1,202,568)		(1,047,875)
	Derivatives		(295,872)		(295,872)		(239,240)		(239,240)		(306,803)		(306,803)

- 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 assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References + Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

- Definition

Tabular disclosure of the application of the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, provide the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (b) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (c) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) for loans and other receivables held as assets, the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk; and (3) certain other disclosures as required or determined to be provided.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph d, e

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 32

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14217-108612

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 19

-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),(c)(1),(d)(1)

-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 159

-Paragraph 19

-Subparagraph c(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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 28

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

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph c(2)

-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 30

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 22

-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.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 19

-Subparagraph 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.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 17

-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