PICIG160527-Map
PICIG Visit to Temple Mall North Location Map Assembly Date & Time: Friday, 27 May 2016 at 2:45 p.m. Assembly Point: Wong Tai Sin MTR Station Exit B (Station Concourse -near Arome Bakery) [黃大仙港鐵站B ...
YMC Hiking_Location Map
AssemblymapYMC event:Autumn hiking – Mount Parker and Tai Tam ReservoirDate: 21 October 2017, SaturdayAssembly time: 12:45 p.m.(start at 1 p.m.)Assembly place: Exit B of Tai Koo MTR station–KornhillGa ...
2023年「 兩會精神」與「中國式現代化」-對香港經濟、金融及法制的啟示(香港會計業總工會webinar Apr 2023)
2023年「 兩會精神」與「中國式現代化」-對香港經濟、金融及法制的啟示(香港會計業總工會webinar Apr 2023)
Assembly point
香港珠海中小型會計師事務所交流活動-珠海訪問團2017年6月16日(星期五) 集合地點: 上環港澳碼頭3樓東橋閘口外,右手面的「電子航班顯示屏」前集合位置
df_map
王朝盛宴(Dynasty Feast) 香港北角英皇道668號健康邨第二期地下(鄰近鰂魚涌港鐡站"C"出口) G/F, Phase 2, Healthy Village, 668 King's Road, North Point, Hong Kong. (Exit C, Quarry Bay MTR) Exit C, Quarry Bay MTR Bus stop at ...
《廣州南沙粵港合作諮詢委員會》服務中心現已啟用 (published in June 2022)
《廣州南沙粵港合作諮詢委員會》服務中心現已啟用 (published in June 2022)
特區政府資助計劃及中小企支援服務簡介會 (CGCC Seminar 10 Dec 2019)
特區政府資助計劃及中小企支援服務簡介會 (CGCC Seminar 10 Dec 2019)
大灣區研討會系列 - 深圳市前海區 (HKPC Seminar 25 Nov 2019)
大灣區研討會系列 - 深圳市前海區 (HKPC Seminar 25 Nov 2019)
YMSC141130_rundown_final
Young Members Group – War game on 30 November 2014 (Sunday) Rundown 09:00 Coach pick up at Mong Kok Pick up point: G.T. College, Sai Yee Street, Mong Kok 旺角洗衣街近優才書院(click here for map) 09:30 Coach pic ...
YMSC141130_rundown
Young Members Group – War game on 30 November 2014 (Sunday) Rundown 09:00 Coach pick up at Mong Kok Pick up point: G.T. College, Sai Yee Street, Mong Kok 旺角洗衣街近優才書院(click here for map) 09:45 Coach pic ...
Carpark Location
2013 SMP Symposium (Friday, 29 November 2013) Hotel Location and Carpark Hotel Location Regal Kowloon Hotel (富豪九龍酒店) Address: 71 Mody Road, Tsim Sha Tsui, Kowloon. (Tsim Sha Tsui East MTR Station Exit ...
carpark
2009 SMP Symposium (Friday, 27 November 2009) Hotel Location and Carpark Hotel Location Harbour Grand Hong Kong (港島海逸君綽酒店) Address: MTR Fortress Hill Station Exit A, 23 Oil Street, North Point, Hong K ...
Bilingual Readers
The May Moon books Starting in 2006, the Institute began to publish a series of books for children. The first set, called The May Moon Money-Wise Box Set (or the Chinese version《美滿的財智》親子理財書册), include ...
Teacher_summary_11Aug2016_old
管理和教学团队师资情况报表高校/ 课程营运机构名称:课程/ 专业名称:教师姓名及职称全职/业余最高学历及颁发机构与年份会计或律师专业会员资格高校学位课程任教总年资现任单位任教年资从事会计事务工作年资(如有)任教课程名称
s160323j
OOrrggaanniizzeerrss:: CCoo--OOrrggaanniizzeerrss:: JJooiinnttllyy pprreesseenntt EEtthhiiccss SSeemmiinnaarr RReeppoorrttiinngg oonn NNoonn--CCoommpplliiaannccee wwiitthh LLaawwss && RReegguu ...
JW Marriott_20150624
Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...
Janet_SSG Analysing Financial 2015 (L1)
Janet_SSG Analysing Financial 2015 (L1) Hong Kong Institute of Certified Public Accountants, 2015. All rights reserved. BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Janet Kwan, Senior Lecturer Hong ...
Accredited conversion programmes
Conversion programmes provide comprehensive knowledge of the core accounting sub-disciplines. Students who have non-exemptible module(s) at the Associate Level may obtain additional exemption through ...
scholar-mainland
2010 QP Scholarships for Graduates of Accredited Mainland Accountancy Degree Programmes 姓名学历Name Academic Qualification 1 迟润生先生Mr. CHI Runsheng Victor 中央财经大学Central University of Finance and Economics ...
Teacher_summary_25Aug2015
管理和教学团队师资情况报表高校/ 课程营运机构名称:课程/ 专业名称:教师姓名及职称全职/业余最高学历及颁发机构与年份会计或律师专业会员资格高校学位课程任教总年资*现任单位任教年资从事会计事务工作年资(如有)课程内所任教科目名称*高校学位课程任教总年资不包含助教 (Tutor/ graduate assistant) 教学经验
AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...
AGM-booklet-2014
Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...
techwatch92
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Financial Repor ...
techwatch92
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Financial Repor ...
Teacher_summary_11Aug2016
Summary Profile of the Management Team and Teaching Staff Involved in the Programme管理和教学团队师资情况报表Name of University/Programme Provider大学/ 课程营运机构名称:Name of Programme专业名称:Name and rank教师姓名及职称Full time/Pa ...
「打開大灣區B2C市場的正確方法」網上研討會 (HKTDC Webinar 26 Jun 20)
「打開大灣區B2C市場的正確方法」網上研討會 (HKTDC Webinar 26 Jun 20)
Shenzhen Official Receiver’s Office (深圳市破產事務管理署) – Introduction and Latest Developments in the Mainland Personal Bankruptcy Regime
20 April 2023 at HKICPA
內地提升營商環境:通過大灣區拓展內地市場(HKTDC Workshop 11 Nov 2021)
內地提升營商環境:通過大灣區拓展內地市場(HKTDC Workshop 11 Nov 2021)
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 ...
S110
Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...
粵港澳大灣區《框架協議》透露出的重要信息 (published by Bank of China Hong Kong on 6 July 2017)
粵港澳大灣區《框架協議》透露出的重要信息 (published by Bank of China Hong Kong on 6 July 2017)
Website_results 2015_1
CPA Badminton Championship 2015 Results Men's Singles Champion : YAP Thiam Weng 叶添榮1st Runner Up: HUI Chun Kuen, Dennis 許振權2nd Runner Up : CHENG Kei Lai, Kenny 鄭基禮3rd Runner Up : LO Ho Yin, Anthon ...
Website_results 2015
CPA Badminton Championship 2015 Results Men's Singles Champion : YAP Thiam Weng 叶添榮1st Runner Up: HUI Chun Kuen, Dennis 許振權2nd Runner Up : CHENG Kei Lai, Kenny 鄭基禮3rd Runner Up : LO Ho Yin, Anthon ...
newbooks-jul
1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...
Compliance_Company_Secretarial_Practice_HKICPA
REUTERS/LUCAS JACKSON A practical guide for company secretaries, practitioners and business professionals to perform the compliance function of a listed company by applying the respective laws, rules ...
hk-law-at
LAW OF COMPANIES IN HONG KONG The first substantive text on the principles of Company Law and the new Companies Ordinance (Cap. 622) REUTERS/Bobby Yip “A major new work on Hong Kong company law whose ...
pc-law-order-form
LAW OF COMPANIES IN HONG KONG The first substantive text on the principles of Company Law and the new Companies Ordinance (Cap. 622) REUTERS/Bobby Yip “A major new work on Hong Kong company law whose ...
Janet_2 SSG Analysing Financial 2015 (L2)
Janet_2 SSG Analysing Financial 2015 (L2) Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer H ...
Janet_2 SSG Analysing Financial 2015 (L2)_1
Janet_2 SSG Analysing Financial 2015 (L2)_1 Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer ...
Ren_FB Corp Offers 2023 Feb
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2023 Mar
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
update065
Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...
Nina CWB_Long Staying Package
Monthly Rental Rate From HK10,800 net up Long Staying Package 長期住宿計劃Nina Hotel Causeway Bay 銅鑼灣如心酒店月租價格由淨價港幣10,800起Discover more 了解更多More details and enquiries 詳情及查詢: 2280 2983 sarachan@ninahotelgroup ...
Ingrid Millet
Paris is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 1. 10% off on regular-priced skincare and cosmetic products 2. Receive a FREE ...
jebsen_winedinner100531
Monday May 31, 2010 Spring Moon at The Peninsula Hong Kong Cocktail at 7pm -Dinner at 7:30pm Welcome Cocktail Bollinger Special Cuvee NV 品嚐葡萄酒美宴Château Ducru-BeaucaillouWine Pairing Menu 上湯開邊龍蝦Ba ...
Nina Hotel Stay Dine Offer from Dec 2022CORP
Nina Hotel Stay Dine Offer from Dec 2022CORP 852 2280 2926 dorothywong@ninahotelgroup.com Complimentary double room category upgrade (subject to room availability and not applicable to suite bookings) ...
GPOSAT_2015_EN_extracted
Meeting notes The Guangdong Provincial Office of the State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute me ...
GPLTB_2015_EN_extracted
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Ta ...
國家稅務總局廣州市稅務局個人所得稅優惠政策一本通 (published by GZ Gov on 27 Aug 20)
國家稅務總局廣州市稅務局個人所得稅優惠政策一本通 (published by GZ Gov on 27 Aug 20)
廣東五部門發佈《關於加強中小企業金融服務支援疫情防控促進經濟平穩發展的意見》 (Published on 14 Feb Oct 2020)
廣東五部門發佈《關於加強中小企業金融服務支援疫情防控促進經濟平穩發展的意見》 (Published on 14 Feb Oct 2020)
registration-form
Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...
registration-form_141028
Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...
registration-form_201503
Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...
qp-RF-Jun09
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
qp_reg_form_Feb09
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
qp_reg_form0811
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
Re-application Form (Change Entry Route)
Re-application Form (Change Entry Route) Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (d ...
黃俊碩議員于立法會會議 "積極配合《前海方案》,加快融入國家發展大局"議案發言(Published in May 2022)
黃俊碩議員于立法會會議 "積極配合《前海方案》,加快融入國家發展大局"議案發言(Published in May 2022)
粵港澳大灣區城市群發展的優勢及路徑探討 (published by Bank of China Hong Kong on 7 March 2017)
粵港澳大灣區城市群發展的優勢及路徑探討 (published by Bank of China Hong Kong on 7 March 2017)
Web_HKEJ_20150519
Hong Kong Economic Journal is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, ...
sr-a1
HKICPA QUALIFICATION PROGRAMME APPLICATION FOR REGISTRATION Please read the leaflets entitled 'Instructions to Applicants' and 'Checklist for Applicants’ carefully before completing this f ...
case
Category A Category B Category C Tertiary institutions directly affiliated with the PRC Ministry of Education (MoE) (教育部直屬高等學校) Mainland Institutions accredited by the Chinese Institute of Certified P ...
香港會計師公會實地考察東莞(HKICPA field visit Jun 2023)
香港會計師公會實地考察東莞(HKICPA field visit Jun 2023)
香港會計師公會實地考察佛山(HKICPA field visit July 2023)
香港會計師公會實地考察佛山(HKICPA field visit July 2023)
香港會計師公會實地考察廣州南沙(HKICPA field visit Mar 2023)
香港會計師公會實地考察廣州南沙(HKICPA field visit Mar 2023)
HKIoD
Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
HKIoD
Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
HKIoD-Cambridge Global Directorship Programme (HKICPA)
HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...
R_Mirage Discover 852 Afternoon Tea
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM SAVOURIES鹹點DEEP FRIED SHRIMP WONTO ...
HKICPA signs extensions to Reciprocal Membership Agreement with five chartered accountancy bodies of Global Accounting Alliance
(HONG KONG, 17 November 2023) The Hong Kong Institute of Certified Public Accountants (the Institute) is pleased to announce the signing of a five-year extension to the Reciprocal Membership Agreement ...
SCPD18091901_handouts
Credit Risk Management – Internal Control, Information & Portfolio Analysis Presented by: Mr. Edward Lau and Mr. Andy Poon Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai D ...
Take2 Health Limited_Booking logistic for HKICPA offer
CONFIDENTIAL AND PROPRIETARY 2 Member inquires Take2 hotline for the the Program details Take2 manages booking for the member Take2 sends a confirmation whatsapp to the member Booking logistics for HK ...
Ren_CountdownParty_Dec2022
Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to 2022 2022 2022 2022 and ring in the wond ...
Clarification on the participation of HKICPA in electoral activities in Taiwan
(HONG KONG, 11 January 2020) In response to several enquiries concerning the ”HKICPA delegation” for observing the Taiwan Presidential election, the Hong Kong Institute of Certified Public Accountants ...
Settlements
Settlements are entered into in response to a request from parties who are involved in Institute regulatory proceedings when the Institute considers that settlement will represent a just and proper re ...
Shangri-La -2024 CNY Order From KWL
Shang Palace Chinese New Year Puddings, Goodies & Hampers 2024 Kowloon Shangri-La, Hong Kong 64 Mody Road, Kowloon, Hong Kong Product Photo Selling Price (HKD) Discounted price (HKD) TURNIP PUDDIN ...
SCPD18092101_handout
1 Healthy Life Style and Stress Management Seminar Presented by: Mr. Leung Chi Ho Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 21 September 2018 Disclaimer The materia ...
IAP_Paper 2_20220622
信息分类: 保密Information Classification: Confidential Paper 2 Treatment under HKFRS 17 of the Premium-Based Profit Tax (PBPT) applicable to life insurance entities authorized to issue life insurance contra ...
HKICPA to host Chief Executive election forum
(Hong Kong, 28 February 2017) The Hong Kong Institute of Certified Public Accountants is going to hold a forum on 10 March 2017 (Friday) at 6 p.m. at the Institute, 27/F Wu Chung House, 213 Queen' ...
cover
“內地勞動法(二)” 研討會2006年10月10日香港會計師公會與香港貿易發展局於2006年10月10日在香港會議展覽中心舉辦了一個“內地勞動法(二)”的晚間研討會,並邀請了的近律師行中國事務部的鄭珣律師、黎家欣律師及上海勵精諮詢有限公司(香港世聯顧問有限公司關聯企業)總經理張海峰先生擔任主講嘉賓。在研討會舉行前,公會收到參加者提出感興趣的問題,並得到講者的書面答覆。另外,研討會期間亦收到與會者大 ...
170411_Cocktail (BJ&SH)_Flyer_1
170411_Cocktail (BJ&SH)_Flyer_1 Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Ballroom 1, 2/F ...
170421_Cocktail (BJ&SH)_Flyer
170421_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Ballroom 1, 2/F, ...
170411_Cocktail (BJ&SH)_Flyer
170411_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...
170327_Cocktail (BJ&SH)_Flyer
170327_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...
GilmanDisney Marvel Staff Offer
GilmanDisney Marvel Staff Offer 太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠歡迎Whatsapp WhatsappWhatsappWhatsapp 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 查詢或訂 ...
Ren_FB Corp Offers 2023 Jan
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
香港會計師公會“大灣區經驗分享”系列講座首場回顧(published by HKICPA in May 2022)
香港會計師公會“大灣區經驗分享”系列講座首場回顧(published by HKICPA in May 2022)
香港會計師公會舉辦“粵港會計界交流”系列講座(published by HKICPA in Jun 2022)
香港會計師公會舉辦“粵港會計界交流”系列講座(published by HKICPA in Jun 2022)
Mem-1209_Issue4
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG seminar on "The Outlook of Micro Finance in the Mainland" (21 September 2012) [NEW] China Desk – free information servic ...
PICIG141105
Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...
PICIG141105
Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...
dance-sing-fun-night
Dance and Sing Fun Night Let’s sing and swing in this festive season. We promise it will be a fun-filled evening with live band and lucky draw. It’s a party for CPAs and their friends. Date: 18 Decemb ...