HKICPA_discountoffer_3

Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to offer special monthly plans for the following smart phones. Offffers Monthly plans for iPhone 4S (please click here f ...

Course_grid_4Oct2016

Course Grid课程分布表Name of University/ Programme Provider大学/ 课程营运机构名称：Name of Programme专业名称：Mode of Study学习模式（Full-time/ Part-time 全日/在职制）：Curriculum for meeting QP's registration requirements满足报考QP的 ...

Nina Hotel TWW _CNY Pudding_CPA

圖片只供參考I 優惠受條款及細則約束I 如有任何爭議，酒店保留最終決定權如心酒店集團呈獻一系列賀年糕點及禮品迎接富饒豐盛的虎年自取地點：荃灣楊屋道8號荃灣西如心酒店7樓凡訂購賀年糕點20盒或以上，可獲免費送貨（只限同一送貨地址） 花開富貴金玉滿堂原價CPA優惠瑤柱臘味XO醬蘿蔔糕（900克） HK268 HK198 五香臘味芋頭糕（900克） HK268 HK198 椰汁金糖年糕（900克） HK ...

DNA of a CFO Asia_web

DNA OF A CFO The makings of a finance leader in Asia hays.cn hays.co.jp hays.com.sg hays.com.my hays.com.hk 2 THE DNA OF A CFO CONTENTS INTRODUCTION 3 FINDINGS OVERVIEW 4 SURVEY RESULTS: . Backgro ...

StarCruises_forms

麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

pubforsale_CICPA

Purchase of Chinese Publications Name: Status : Member/Student/Non-member Member/Student Number : Date : Unit Price Stock Local Required Items Member Student Non-member Qty Amount Code Postage 1. Syl ...

pubforsale_CICPA

Purchase of Chinese Publications Name: Status : Member/Student/Non-member Member/Student Number : Date : Unit Price Stock Local Required Items Member Student Non-member Qty Amount Code Postage 1. Syl ...

pubforsale_CICPA

Purchase of Chinese Publications Name: Status : Member/Student/Non-member Member/Student Number : Date : Unit Price Stock Local Required Items Member Student Non-member Qty Amount Code Postage 1. Syl ...

calendar

October 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 22 29 16 17 18 19 20 21 23 24 25 26 27 28 30 31 Modules B & D – 1st Workshops FPE Revision Course – 1st & ...

PSS_Flyer_Photography_Annual Party_20141207

PoIG Annual Gathering The Photography Interest Group (PoIG) invites you to join its home-feel party in December which includes tutorial sessions and a BBQ dinner. Friends and family members are welcom ...

Professional representation

A single voice can sometimes be hard to hear, but all our voices together can move mountains. The Institute represents all of our members' views towards laws, government budgets and legislation an ...

Financial Services Interest Group events

Date Topic Nature of Activity 20 Nov 2024 ESG webinar: Hong Kong Taxonomy for Sustainable Finance Webinar 10 Jul 2024 MBIG & FSIG joint cocktail reception: Regulatory investigation of and enforcem ...

Performance statistics_D15_to promotion

香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.2% 0.5% 1% 3% 7% 13% 22% 35% 51% 66% 80% 90% 96% 99% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 20 25 30 35 40 45 50 55 ...

Exam_in_BAFS_Paper 1_Recommened_reading_list

1 HKICPA Examination in BAFS Recommended Reading List Paper 1 – Accounting and Business Essentials Author Title Publisher 1) Patrick Kin-wai Ho BAFS in the New World Vol.1: Business & Management 2 ...

forYourInfo

For your information Prospective CPA Issue No. 47 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 QP scholarships for year 2009 The Institute received a total of 51 nominati ...

newbooks-apr

New Books in Library (Apr 2013) Auditing Title /Author: Handbook of international quality control, auditing, review, other assurance, and related services pronouncements ISBN: 9781608151226 Publisher: ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19101001 Language Cantonese Event name Biotech companies in Hong Kong – How to smoothly list and raise capital 生物科技公司如何在香港輕鬆上市及順利融資 CPD hours 1.5 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF02301 Language Mandarin Event name 上市前國內稅務籌劃 CPD hours 1.5 Competency Corporate finance,Taxation Level 1 - Foundation Contact 2287 7381 for Paym ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF02401 Language Mandarin Event name 上市前國內帳目處理及規範 CPD hours 1.5 Competency Corporate finance Level 1 - Foundation Contact 2287 7381 for Payment &a ...

Accountants’ role in safeguarding Hong Kong against money laundering and terrorist financing

Being one of the world’s freest economies, Hong Kong attracts money laundering and terrorist financing (ML / TF) activities. The latest Hong Kong ML / TF Risk Assessment Report published by the Hong K ...

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newbooks_dec14

New Books in Library (December 2014) Accounting Title /Author: International Financial Reporting Standards (IFRSs) : as issued at 1 January 2014 ISBN: 9781909704251 (2014 : set) Publisher: Internation ...

S090916S

Financial Quotient: Not everything that counts can be counted, and not everything that can be counted counts! Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Found ...

S090706AS

非贸易付汇的税务管理PRC Tax Administration for Remittance of Foreign Exchange Relating to Non-Trade Items Programme Code: Programme Code: Speaker Ms. Winnie Ng, Principal, Deloitte Touche Tohmatsu Ms. Ng has m ...

S090218

6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...

S090218

6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...

S090114

Continuing Professional Development (CPD) Programme NLP Power: the Dark side of the Force ? 14 Jan 2009 (Wed) (Programme Code: ) Speaker : Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the ...

S090114

Continuing Professional Development (CPD) Programme NLP Power: the Dark side of the Force ? 14 Jan 2009 (Wed) (Programme Code: ) Speaker : Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the ...

live-online-courses

1 March 2014 USER GUIDE ON LIVE ONLINE COURSE ONLINE COURSEONLINE COURSE ONLINE COURSE 2 March 2014 Table of Contents What is a live online course 3 Accessing a live online course before the live da ...

budget_proposal_08_09

Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

cv_pollycheung_chi

MMss.. PPoollllyy CChheeuunngg 曾於韓國公開拉丁舞大賽中奪取「亞洲職業拉丁舞冠軍」的Polly Cheung老師, 中文名張寶華。於1996年第一次參加公開拉丁舞比賽，在第一次比賽中奪得冠軍。並於同一年前往愛爾蘭攻讀時裝設計同時在當地有名之國標舞蹈院Floral Miller Dance School研習拉丁舞。畢業後Polly老師於2001年由愛爾蘭回流返港，開始參 ...

S090831S

Ownership Quotient: Customers and employees act as if they own the company! Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Reg ...

S090121

Think Like a CEO: Going Global, Local or Lobal? 21 Jan 2009 (Wed) (Programme Code: ) Speaker : Dr. Sidney Sze, ACMA Dr. Sze is the Chief Executive Officer of Midland Financial Group. He holds a Master ...

S090121

Think Like a CEO: Going Global, Local or Lobal? 21 Jan 2009 (Wed) (Programme Code: ) Speaker : Dr. Sidney Sze, ACMA Dr. Sze is the Chief Executive Officer of Midland Financial Group. He holds a Master ...

candidate7-cm

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Ren_Dynasty Festive Delights 2023

2023 DYNASTY CANTONESE FESTIVE DELIGHTS -ORDER FORM 2023 滿福樓賀年精選– 訂購表格Please complete the order form and revert via email at rhi.hkghv.dynasty@renaissancehotels.com or via fax at (852) 3178 9323 如欲訂購， ...

Olimo - Price List 2023

2023 Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門Sai K ...

Global Call_CPA membership offer Jul 2021_updated

Sim Qty 4G Monthly Plan Local Data Asian Data Local, China, Macau South Korea, Singapore, Thailand Airtime (thereafter) Contract Month 1 sim 138 3GB 2 3GB 2000 24 1-3 sim Sharing 198 7GB 2 3GB 3000 24 ...

2022

Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...

130426

Date : 26 April 2013, Friday Time : 6:30 p.m. – 8:30 p.m. (Speech at 7:00 p.m.) Venue : HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai. Guest speaker : Dr. Chiang Hong Man, Michael (蔣匡文) ...

Budget_proposal_2022_23_submission

2022 -23 Tax policy and budget proposals Building a Sustainable Future for Hong Kong, its economy and communityTaxation Faculty Executive Committee 2021 Chair : William Chan Deputy chair : Sarah Chan ...

Budget_proposal_2022_23_submission

2022 -23 Tax policy and budget proposals Building a Sustainable Future for Hong Kong, its economy and communityTaxation Faculty Executive Committee 2021 Chair : William Chan Deputy chair : Sarah Chan ...

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15Jul2021

1 Yannie Lau Fong Yan From: Margaret Chan Sent: 2021年7月15日星期四15:21 To: Group -All Staff Cc: Zoe Tsang Subject: The proposed regulatory reform --An Update Attachments: Survey and dedicated webpage on t ...

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SCPD18101201_handout

Start-up and Venture Capital: Challenges for Investors and Companies Presented by: Mr. Thian Chew Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 12 October 2018 Disclaim ...

Circular_BRIG170916_1

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

Circular_BRIG170916

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

Circular_BRIG170916

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

FCP standalone modules app

1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is unique in its own way, combining face-t ...

Circular_BRIG170325_v2

Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...

Circular_GIG161211_v2

Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this golfing p ...

Circular_BRIG160910

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

its-May-Jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Fee (each) Seminar HKICPA member or student: HK190 (online enrolment for HKICPA member: HK180) IA/HK ...

Circular_BRIG160611_v2

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

Circular_GIG160424

Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this golfing p ...

Circular_BRIG160312

Mini Bridge Tournament 2016 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...

Circular_BrIG151205

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_GIG151206

Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this hidden pa ...

Circular_BRIG150912_v2

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_minibridge_150613

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

sub_cpartcoe

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 15 April 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th ...

Circular_CPABC2015

CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...

Circular_BRIG150314_v3

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_BRIG141213

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_minibridge_140628

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_minibridge_140628

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_minibridge_140322

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

CPA for NGO social responsibility programme

As a strategic initiative to make a difference in the community, the Institute introduces the social responsibility programme "CPA for NGO 會計專業惠社群", aiming to support voluntary non-governmen ...

Circular_3rdMBT

Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_minibridge_130706

Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

paib_seminar_21Jan13

Regime Change Recent legislative changes critically affect all company officers – as attendees at a recent HKICPA PAIB seminar discovered New companies and securities legislation introduces all sorts ...

Circular_BRIG130316

Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

BRIG130316

Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_1

Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular GIG 120924_v3

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course, more ...

Circular_120609

Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Cir_2012

CPA Basketball Competition 2012 Dates Saturday, 26 May 2012 (first match) Venue Smithfield Sports Centre for the first match. Depending on the number of participating teams and the availability of cou ...

Circular_GIG120521

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau Public Golf Course (KSC) where members can choose to play in eith ...

Circular_GIG120323

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course, more ...

Circular

Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

ITIG111119_Paul Chan speech

1 "Cloud Computing – perspectives of professional accountants". 19 November 2011 Good morning! IT Interest Group Chair Vincent, Distinguished speakers, Friends, Ladies & Gentlemen…… 1. I ...