<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA: 3/6/2017 -->
<!-- ImputeRule-28-IS72-formulas.xml -->
 
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 <link:documentation> 
     <![CDATA[$InterestIncomeExpenseAfterProvisionForLosses = ($InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses)]]>
 </link:documentation>
 <link:documentation> 
     <![CDATA[IS2 = InterestIncomeExpenseAfterProvisionForLosses - (InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses)]]>
 </link:documentation>
 

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         id='FAC_CONSISTENCY_28'
         aspectModel='dimensional' 
         implicitFiltering='true' 
         test='$InterestIncomeExpenseAfterProvisionForLosses = ($InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses)' />
     
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          xlink:to='ASSERTION_Label'
          order='1.0'/>
     
     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
          xml:lang='en'>
          $InterestIncomeExpenseAfterProvisionForLosses = ($InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses)
     </label:label>
         
     <!-- Arcrole: Assertion to Variable -->
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
            xlink:from='ASSERTION' order='1.0' 
            xlink:to='VARIABLE_InterestIncomeExpenseAfterProvisionForLosses'
            name='InterestIncomeExpenseAfterProvisionForLosses' 
            />
     
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
            xlink:from='ASSERTION' order='1.0' 
            xlink:to='VARIABLE_InterestIncomeExpenseOperatingNet'
            name='InterestIncomeExpenseOperatingNet' 
            />
     
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
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            xlink:to='VARIABLE_ProvisionForLoanLeaseAndOtherLosses'
            name='ProvisionForLoanLeaseAndOtherLosses' 
            />
     
     
     <!--  Resource: Fact Variables -->
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_InterestIncomeExpenseAfterProvisionForLosses' bindAsSequence='false' fallbackValue='0' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_InterestIncomeExpenseOperatingNet' bindAsSequence='false' fallbackValue='0' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_ProvisionForLoanLeaseAndOtherLosses' bindAsSequence='false' fallbackValue='0' />
     
     <!--  Arcroles: Variables to Filters -->
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            xlink:to='FILTER_InterestIncomeExpenseAfterProvisionForLosses' order='1.0' complement='false' cover='true' />
     
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_InterestIncomeExpenseOperatingNet' 
            xlink:to='FILTER_InterestIncomeExpenseOperatingNet' order='1.0' complement='false' cover='true' />
     
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_ProvisionForLoanLeaseAndOtherLosses' 
            xlink:to='FILTER_ProvisionForLoanLeaseAndOtherLosses' order='1.0' complement='false' cover='true' />
     
     
     
     <!-- Resource: Concept Filter -->
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_InterestIncomeExpenseAfterProvisionForLosses'>
         <cf:concept>
             <cf:qname>fac:InterestIncomeExpenseAfterProvisionForLosses</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_InterestIncomeExpenseOperatingNet'>
         <cf:concept>
             <cf:qname>fac:InterestIncomeExpenseOperatingNet</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_ProvisionForLoanLeaseAndOtherLosses'>
         <cf:concept>
             <cf:qname>fac:ProvisionForLoanLeaseAndOtherLosses</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
 
 </generic:link>

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