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Effective dates -- accounting pronouncements issued as of December 31, 2016

The pronouncements in this schedule may (1) be effective currently for some entities or (2) require Staff Accounting Bulletin 74, Disclosure of the Impact that Recently Issued Accounting Standards Will Have on the Financial Statements of the Registrant When Adopted in a Future Period, disclosures for pronouncements not yet adopted by the registrant if the impact of the adoption of a pronouncement is expected to be material. This schedule is not a substitute for reading the Accounting Standards Updates. Some effective date and transition requirements have been paraphrased in this document.