2000 - 2014
Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...
RIFEC_submission_DOJconsultation_180924
By email (rej@doj.gov.hk) & by post 24 September 2018 Our Ref.: C/RIF, M118286 Miss Deneb Cheung Deputy Principal Government Counsel China Law Unit, Legal Policy Division Department of Justice 5/F ...
MPS_Flyer_20182
Module Preparation Seminars on QP Modules (December 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2018 session. The MPS aims at he ...
368
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 24 April 2018 at 8:30 a.m. Board Room of the Hong Kong Institu ...
PR_20180627_EN
1 HKICPA takes disciplinary action against a corporate practice and a certified public accountant (practising) (HONG KONG, 27 June 2018) A Disciplinary Committee of the Hong Kong Institute of Certifie ...
PR_20180326_EN
1 HKICPA takes disciplinary action against a certified public accountant (HONG KONG, 26 March 2018) — A Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants ordered on 7 F ...
MPS_Flyer_20181
Module Preparation Seminars on QP Modules (June 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2018 session. The MPS aims at helping yo ...
aml_2018
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) ...
HKICPA_timetable for public_20181
Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2018 Module Enrolment Confirmation* 14 March 2018 Module Commencement 21 March 2018 Workshop Result Release (Tentativ ...
2017Chi
準則趨同的更新文件(2017年7月3日) 為了推動企業會計準則與國際財務報告準則持續趨同,中國財政部現正進行企業會計準則的修訂工作。在上次更新文件中,已報告財政部就一項新的收入準則發出徵求意見稿,邀請公眾發表意見,以便與國際會計準則理事會的國際財務報告準則第15號《與客戶之間的合同產生的收入》保持一致。2016年,財政部發出以下六份徵求意見稿,邀請公眾發表意見,其中四份與國際會計準則理事會新發佈的 ...
MPS_Flyer_20171
Module Preparation Seminars on QP Modules (June 2017 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2017 session. The MPS aims at helping yo ...
362
1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 December 2016 at 8:30 a.m. Board Room of the Hong Kong Inst ...
QPGraudate201612
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 17.doc 24 February 2017 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
i2c_eds
1 February 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DR ...
New auditor report
In January, A Plus looks at the new standards on key audit matters, views from Hospital Authority chairman, Link Asset Management chairman, and CFOs who are making more IT decisions (HONG KONG, 24 Jan ...
2016 winter solstice_HKICPA
定價(HK)限時優惠價(HK)數量(劵)數量(現貨)總額(HK)鴻運年糕106瑤柱蘿蔔糕106臘味芋頭糕106蔗汁馬蹄糕106山芋千絲糕116金絲貢棗糕106原味鮮肉臘腸12條116原味鮮鴨膶腸12條116原味鮮鵝肝腸10條116付款方法:現金(送劵時將總金額交予速遞員)網上信用卡Paypal付款支票-不適用於住宅區抬頭請填寫「金熙貿易有限公司或Gold Hill Trading Limited」 ...
355
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 October 2015 at 8:30 a.m. Board Room of the Hong Kong Insti ...
sub_NOCLAR
1 21 October 2015 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft on Proposed Amendments to ...
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
HKICPA - August 2015
Offer valid until 28 August 2015Weingüter Wegeler:Wegeler is a 4 generation family run estate located along the Rhine and the Mosel river banks. This estate is separated into two locations, in Rh ...
ApplicationForm_Jun2015_MPS
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
ApplicationForm_Jun2015_MPS_3 Mar
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
e-resources_jan15
New e-Resources (January 2015) New EBooks Title : Wiley GAAP 2014: interpretation and application of generally accepted accounting principles Author: Joanne M. Flood Publisher: John Wiley & Sons, ...
Cir_BP_IFRS2015BLUE
2015 IFRS – Consolidated without early Application (Blue Book) Available at bulk purchase price Bulk Purchase Offer Closing date: 9 January 2015 If there are more than ten orders received from members ...
featuredbooks-oct
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Data Protection Books E-books E-journ ...
e-resources-oct
New e-Resources (October 2014) New EBooks Title : Frequently asked questions in international standards on auditing Author: Steven Collings Publisher: Wiley Year: 2014 Call No.: HF5626 .C65 2014eb eIS ...
aml2014
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...
mar_227th
1 Minutes of the 227th meeting of the Ethics Committee held on Tuesday, 18 March 2014 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
Application Form
Application form for Module Preparation Seminars on QP Modules June 2014 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the ad ...
improv10_13
Annual Improvements to HKFRSs – 2010-2012 Cycle and 2011-2013 Cycle HKICPA Standard Setting Department Staff Summary (February 2014) This HKICPA Standard Setting Department Staff Summary is intended f ...
featuredbooks-sep
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Liquidity Management Books E-books E- ...
Application Form Full Revised on 20130828
Application form for Module Preparation Seminars on QP Modules December 2013 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of th ...
wam1113
Technical Learning and Support Programme 2013 Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct ...
Exposure Draft 2013
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 17 December 2013 Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFR ...
F130531
Financial Reporting Seminar Convertible bonds – valuation issues (Re-run) Date 31 May 2013 (Friday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Roa ...
hkex
1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED of Classification and Measurement: Limited Amendments to IFRS 9 From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, January 18, 20 ...
20122_MA_Comparison
August 2012 1 HKICPA Qualification Programme Module A Learning Pack Overall update: 1. The Topic list at the start of each chapter has been extended to a detailed list of the topics covered in each ch ...
hkfrs_update11
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2011 year-end Effective date HKFRS 1 Amendment Limited ...
aasc-324
1 Minutes of the 324th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
KPMG_Dec_2011
KPMG In-house workshopsQP Modules A & C (December 2011 Session)Module A (Financial Reporting)Module C (Business Assurance)WorkshopDateVenueTimeWorkshopDateVenueTime1Monday, 17 October 2011Lucky Ce ...
ef-111026
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail:cpd@hkicpa.org.hk Broadcast seminar on Managing Profit Tax a ...
paib-enews-issue-no-7-ps-summary
1 PAIB industry focus group meeting for members in the public sector: Summary of discussion points The professional accountants in business leadership panel (PAIBLP) is organising roundtable discussio ...
paib-enews-issue-no-7-ps-summary_1
1 PAIB industry focus group meeting for members in the public sector: Summary of discussion points The professional accountants in business leadership panel (PAIBLP) is organising roundtable discussio ...
fred-lam
HKICPA Annual Conference Capital and trade flows in the next three years: the macro scene Fred Lam, Executive Director, HKTDC 17 June 2011Global trade to rebalance Current Account Balance in 2010 (500 ...
FinancialInstrumentsStandards
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 18 August 2011, Thursday 6:30 p.m. – 9:30 p.m. Hong Kong Institute of CPAs, Rooms 5 – 9, 27/F., Wu Chung House, 213 Queen ...
DBIG -110616
To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 16 June 2011 Dear all paddlers, We have enrolled one “Mixed Championship”, one “Professional” and one “Fancy C ...
DBIG -110616_1
To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 16 June 2011 Dear all paddlers, We have enrolled one “Mixed Championship”, one “Professional” and one “Fancy C ...
aptitude-test-form-nov
(Revised in November 2010) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM IMPORTANT – Personal Data (Privacy) Ordinance: All information provided in this form wi ...
aptitude-test-form-nov
(Revised in November 2010) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM IMPORTANT – Personal Data (Privacy) Ordinance: All information provided in this form wi ...
exammatter2010
Examination matters Prospective CPA Issue No. 64 Copyright 2010 Hong Kong Institute of CPAs. All rights reserved. October 2010 Annual award and graduation ceremony 2010 On 24 September 2010, the Inst ...
pr-effective-dates
30 September 2010 INTERNATIONAL VALUATION STANDARDS BOARD RELEASES DISCUSSION PAPER ON VALUATION UNCERTAINTY FOR CONSULTATION The International Valuation Standards Board (IVSB) has today released a Di ...
pr-valuation-uncertainty
30 September 2010 INTERNATIONAL VALUATION STANDARDS BOARD RELEASES DISCUSSION PAPER ON VALUATION UNCERTAINTY FOR CONSULTATION The International Valuation Standards Board (IVSB) has today released a Di ...
jebsenwinelist
Any queries, please contact Marco Vazquez at tel. 2926 2269 /marcovazquez@jebsen.com or Vanessa Chui at tel. 3180 3424 /vanessachui@jebsen.com www.jebsenfinewines.com PLEASE FILL IN THE FOLLOWING Name ...
ifrs-acc-standard
www.iasb.org.uk1International Financial Reporting StandardsThe views expressed in this presentation are those of the presenter, not necessarily those of the IASC Foundation or the IASBAccounting Stand ...
Flyer201004
Sailing Course – April 2010 The Sailing Interest Group cordially invites you to join its training course as detailed below: Trraiiniing Courrse Datte & Tiime Maxiimum Capaciitty Fee Sailing Basic ...
qp-tt-may
Timetable for Workshops May 2010 Intake Important dates for Enrolment in the May 2010 Intake: Enrolment Application Deadline 23 April 2010 Enrolment Result 15 May 2010 * Module Commencing 24 May 2010 ...
Commentary on the 2010 Budget
In response to the budget speech delivered on 24 February 2010, the Institute issued a media release and held a members' forum attended by the secretary for financial services and the treasury Pro ...
aptitude-test-form
(Revised in January 2010) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: May 2010 session – 26 March 2010 December 2010 session – 29 October ...
fisher
24 OCTOBER 2009 ACCOUNTANCYMAGAZINE.COM OPINION PHILIP FISHER TRADING THIN AIR ENRON THE PLAY CAPTURES THE COMPLEX DECEIT THAT ENDED IN A GLOBAL CRISIS, WRITES PHILIP FISHER The theatrical industry ...
aptitude-test-form
AT Form (Revised in November 2009) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: May 2010 session – 26 March 2010 IMPORTANT – Personal Data ...
tiglink2009-2
Issue 2.Nov 2009 The Institute’s Taxation Interest Group (TIG) is a forum for CPAs to discuss matters of common interest in the field of Hong Kong and cross-border taxation and for professional develo ...
f091124
Seminar on Exposure Draft of Practice Note 740 “Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules” 1 Date Tuesday, 24 November 2009 Time 7:00 p.m. – 8:30 p.m. Ven ...
nowTV
1 Existing now TV customers • Subscribe to additional channels amounting to more than 100 in incremental monthly fee to reach 368 or more • 18-month contract • FREE Hyundai DVD Home Theatre System Spe ...
PR-improve-IFRS-rd
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 26 ...
HKFRS_Standard_Updates
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...
PR-20090724e
1 Dear Assignment /News /Business Section Editor, Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 24 July 2009) On 5 May 2009, a disciplinary c ...
aptitude_test_form-v1
AT Form (Revised in July 2009) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: December 2009 session – 23 October 2009 IMPORTANT – Personal Da ...
S090724AS
Return on Ideas: How marketing and finance can together add value Programme Code: Speaker Mr. Ray Perry, BA, MBA, FCIM, FRSA Director of Brand, Chartered Institute of Management Accounting Mr. Perry ...
Restructuring and Insolvency-related Submissions
The following list links to the more significant submissions of the Hong Kong Institute of CPAs on insolvency matters since 25 September 2001. Date of Submissions Subject 12 October 2023 Consultation ...
040423
PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) 房地產、基建及建築業關注小組廣州、東莞訪問團P ...
FinancialReportingForum_Apr2009
Financial Reporting Forum 2009 -Stay tuned for the developments of HKFRS/IFRS 1 Date Friday, 24 April 2009 Time 2:30 p.m. – 6:30 p.m. Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung ...
FinancialReportingForum-April
Financial Reporting Forum 2009 -Stay tuned for the developments of HKFRS/IFRS 1 Date Friday, 24 April 2009 Time 2:30 p.m. – 6:30 p.m. Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung ...
FinancialReportingForum_Apr2009
Financial Reporting Forum 2009 -Stay tuned for the developments of HKFRS/IFRS/ASBE Date Friday, 24 April 2009 Time 2:30 p.m. – 6:30 p.m. Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Ch ...
Becoming a CPA through the Qualification Programme
Welcome to the Qualification Programme (“QP”) of Hong Kong Institute of Certified Public Accountants (“HKICPA”), the only statutory body with which you can register as a Certified Public Accountant in ...
aptitude_test_form2009
AT Form (Revised in Feb 2009) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: June 2009 session – 27 March 2009 December 2009 session – 23 Oct ...
W090207A
Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of up to HK10,000. A Refresher Course on Current Financial Reporting Stand ...
W090207A
Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of up to HK10,000. A Refresher Course on Current Financial Reporting Stand ...
beta-aptitude_test_form
AT Form (Revised in Nov 2008) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: June 2009 session – 27 March 2009 December 2009 session – 23 Oct ...
timetable0902
Timetable for Workshops February 2009 Intake Important dates for Enrolment in the February 2009 Intake: Enrolment Application Deadline 2 January 2009 Enrolment Result 24 January 2009 Module Commencing ...
Jun
-1 -Auditing and Assurance Standards Committee Meeting Summary – e 2008 The Auditing and Assurance Standards Committee (Committee) met on 24 e 2008. Members present at the meeting were: Keith Pogson ( ...
Jun08
-1 -Auditing and Assurance Standards Committee Meeting Summary – June 2008 The Auditing and Assurance Standards Committee (Committee) met on 24 June 2008. Members present at the meeting were: Keith Po ...
PTF
September 2006 Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete this form. PART A Name of Applicant: (Mr/Ms) ( ) Surname ...
I2C_IASB_ED_IFRS1_IAS27
24 December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERN ...
I2C-IFRS1nIAS27
24 December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERN ...
PR_IASB_ED_IFRS2_IFRIC11
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 13 ...
PR-IFRS2nIFRIC11
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 13 ...
annex1app2_e
English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...
IR_CPAA_note
Body: CPA Australia (CPAA) Recognition: Mutual Recognition Agreement Status as of 25 June 2005: New MRA signed Deadline for membership application: Nil CPAA has completed the Institute’s review proces ...
mbig_activities_2002-2005
MBIG activities held in 2002 – 2005 Date Topic Nature of Activity Remarks 17 October 2005 Legal Issues relating to the Land Use Right and Real Estate in the Mainland (內地土地使用權及房地產有關之法律認識) Evening semin ...
IR_Brief_Description
Brief Description of Current Recognition Arrangements In late 2002, the Hong Kong Institute of CPAs signed reciprocal membership agreements (RMA) with the ICAA, ICAEW, ICAI, ICANZ, ICAS, ICAZ and SAIC ...
temp-aptitude_test_form
AT Form (Revised in September 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: December session – 20 October 2006 IMPORTANT – Personal Da ...
aptitude_test_form
AT Form (Revised in July 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: December session – 20 October 2006 IMPORTANT – Personal Data (P ...
baptitude_test_form
AT Form (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: December session – 20 October 2006 IMPORTANT – Personal Data (P ...
baptitude_test_form.pdf
AT Form (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: December session – 20 October 2006 IMPORTANT – Personal Data (P ...
submissionmb
Our Ref.: C/FRSC By e-mail ed.accounting@cica.ca and by post 24 May 2006 Director, Accounting Standards Canadian Accounting Standards Board 277 Wellington Street West, Toronto, Ontario M5V 3H2 Canada ...
mbig_appendix_old
MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 19 January 2006 Seminar -Franchising in the Mainland (內地特許經營的運作和發展) 17 October 2005 Seminar -Legal Issues relating to t ...
sub_rev060109
1 9 January 2006 By fax (2537 1851) and by post Our Ref.: C/TXP(50), M38727 Hon. James Tien Pei-chun Chairman Bills Committee on Revenue (Profits Tax Exemption for Offshore Funds) Bill 2005 Legislativ ...