Thông tư liên tịch 129/2007/TTLT-BTC-BKHCN

Joint Circular No. 129/2007/TTLT-BTC-BKHCN of November 2, 2007, guiding the implementation of financial management regulations applicable to the national scientific and technological development fund.

Nội dung toàn văn Joint Circular No. 129/2007/TTLT-BTC-BKHCN of November 2, 2007, guiding the implementation of financial management regulations applicable to the national scientific and technological development fund.


THE MINISTRY OF FINANCE
THE MINISTRY OF SCIENCE AND TECHNOLOGY
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 129/2007/TTLT/BTC-BKHCN

Hanoi, November 2, 2007

 

JOINT CIRCULAR

GUIDING THE IMPLEMENTATION OF FINANCIAL MANAGEMENT REGULATIONS APPLICABLE TO THE NATIONAL SCIENTIFIC AND TECHNOLOGICAL DEVELOPMENT FUND

Pursuant to the Organization and Operation Charter of the National Scientific and Technological Development Fund, which was promulgated together with the Governments Decree No. 122/2003/ND-CP of October 22, 2003, the Ministry of Finance and the Ministry of Science and Technology jointly guide financial management regulations applicable to the National Scientific and Technological Development Fund (below referred to as the Fund for short) as follows:

I. GENERAL PROVISIONS

1. This Circular guides the implementation of financial management regulations applicable to the National Scientific and Technological Development Fund.

2. The National Scientific and Technological Development Fund operates not for profits to provide wholly or partially non-refundable financial supports or interest-free or soft loans for scientific and technological tasks performed by organizations and individuals.

3. The Fund is an independent accounting unit having the legal entity status, its own seal and accounts, and is placed under the Ministry of Science and Technology. The Fund shall fulfill the tax obligation and enjoys tax relief for its financial activities in the domain of scientific and technological development according to the provisions of tax laws and current relevant legal documents.

4. The Funds operating fund consists of state budget allocations, voluntary contributions and donations of domestic and foreign organizations and individuals, international organizations, loan interests and other sources.

5. The Fund may open accounts at the State Treasury and commercial banks under regulations.

6. The Fund observes accounting regulations under the Accounting Law and relevant guiding documents.

7. The Funds Management Board and Director are answerable to the Minister of Science and Technology for the management and use of its capital and assets for proper purposes, with efficiency and in compliance with its organization and operation charter and the States current regulations.

8. The Ministry of Science and Technology performs the state management of the Funds operation, is responsible for guiding, inspecting, considering and approving the Funds state budget estimates and settlements and annual financial revenues and expenditures, and incorporating them in the Ministry of Science and Technologys annual settlement reports under current regulations.

9. The Fund is subject to the supervision, inspection and audit by competent state agencies in accordance with law.

II. REGULATIONS ON CAPITAL MANAGEMENT

1. The Funds operating fund consists:

1.1. The Fund has an initial capital of VND 200 billion allocated from the non-business scientific budget in the year of its establishment. Annually, the Fund gets additional allocations according to its budget estimates approved by a competent authority in accordance with the State Budget Law to ensure that the Funds operating fund allocated from the state budget is always at least VND 200 billion.

1.2. The Fund may raise capital from non-budgetary sources:

- Voluntary contributions and donations of domestic and foreign organizations and individuals, and international organizations;

- Interests of loans provided for projects on application of scientific research and technological development achievements.

1.3. The Fund may mobilize preferential capital sources of domestic and foreign financial institutions and banks for providing preferential loans for scientific and technological tasks, projects and programs.

1.4. Capital entrusted by domestic and foreign organizations and individuals under entrustment contracts.

1.5. Recovered financial supports and loans upon expiration of their terms.

1.6. Other capital sources.

2. The Funds capital shall be used to finance and provide loans to eligible entities-defined in this Circular and the Ministry of Science and Technologys regulations on consideration, selection and assessment of scientific and technological tasks, projects and programs eligible for the Funds financial supports or loans; and to finance the management of the Funds operation.

3. Annually, the Fund shall balance its capital sources and capital needs and incorporate capital sources in plans.

- The Fund shall take the initiative in mobilizing and receiving non-budgetary capital sources and other sources under its regulations and the Stales relevant regulations.

- The Fund shall balance its budget allocation sources and needs and incorporate them in the state budget estimates of the Ministry of Science and Technology.

4. The Fund shall open a State Treasury account under the Ministry of Finances regulations for withdrawal of budget allocations and transaction accounts at commercial banks under regulations.

5. The Fund may carry forward the balance of state allocations in a fiscal year to the subsequent year.

6.Levels of and entities eligible for state budget allocations comply with current regulations on stale budget expenditures.

7. The Funds operating fund and assets must be used for proper purposes and with efficiency according to its financing modes. For any loss of the Funds capital and assets, investigation must be conducted to identify its causes and handling measures under regulations.

8. The Ministry of Finance shall incorporate annual state budget allocations for the Fund in its state budget estimates and provide these allocations to the Fund under the State Budget Law and relevant guiding documents.

Annual state budget allocations for the Fund shall be accounted in Item 153 Supports for funds. Sub-item 08 Allocations for the Scientific and Technological Development Fund in the state budget index.

The Fund shall make and submit financial statements to the Ministry of Science and Technology for examination and approval under current regulations.

III. REGULATIONS ON FINANCIAL-MANAGEMENT OF THE FUNDS PROFESSIONAL OPERATIONS

The Funds professional operations include financing and provision of loans for the performance of scientific and technological tasks.

1. Financing

1.1. Entities eligible for financial supports:

1.1.1. Wholly or partially non-refundable financial supports for the performance of scientific and technological tasks upon proposals of organizations and individuals, including:

a/ Basic researches in scientific domains, which are eligible for non-refundable financial supports for 100% of scientific research funds of tasks, projects or programs;

b/ Newly arising scientific and technological tasks of scientific and practical significance; prospective and risky scientific and technological tasks, which are eligible for wholly non-refundable financial supports for up to 100% of scientific research funds of tasks, projects or programs;

Financial supports specified at Points a and b of this Item 1.1.1 also cover expenditures for inbound and outbound delegations, consultants, conferences and symposiums at home or abroad.

c/ Non-refundable financial supports for up to 90% of the value of imported technologies associated with the mastery in research and manufacture of a number of technologies which cannot be domestically created yet, and are of socio-economic significance and encouraged by the State to be transferred. In special cases in which some state organizations cannot afford to import technologies important for scientific research for the purpose of mastering modern technologies, the Funds Management Board may consider and decide on a financial support level higher than 90%, provided that efficiency and thrift are ensured.

d/ Financial supports for up to 100% of expenses for publishing scientific works that are the outcomes of basic research projects or programs as well as tasks eligible for the Funds financial supports (specified at Points a and b of this Section 1.1.1). Financial supports for up to 50% of expenses for publishing scientific works that are the outcomes of other projects or programs eligible for the Funds financial supports.

e/ Financial supports for up to 100% of expenses for publishing scientific works eligible for the Funds financial supports on prestigious international scientific journals.

f/ Financial supports for up to 100% of reasonable expenses directly related to the registration of intellectual property rights to inventions, semi-conductor integrated circuit layout designs or plant varieties that are the outcomes of scientific projects or programs eligible for the States financial supports or invested by Vietnamese individuals.

g/ Financial supports for research scholarships in key national scientific and technological domains specified in the Strategy for Scientific and Technological Development and other state documents. Financial supports for young scientists (aged 35 or under) to participate in and present their reports at international scientific seminars.

1.1.2. Financial supports for part of trial production projects not incorporated in the States scientific and technological development plans, and for scientific and technological tasks in the States priority scientific and technological directions and performed by enterprises comply with current regulations.

1.2. Financing principles:

a/ Based on current legal provisions and the Ministry of Science and Technologys regulations, the Funds Management Board shall promulgate specific regulations on criteria for consideration selection and appraisal of tasks, projects and programs eligible for the Funds financial supports and specify the financial support level and recovery rate for each type of task, project or program under its competence, or submit them to a competent authority for approval and implementation.

b/ Based on regulations of the Funds Management Board, the Funds Executive Office shall set up scientific and technological councils to consider and select tasks, projects and programs eligible for financial supports and decide on the financial support level and recovery rate for each specific task, project or program under its competence or submit them to a competent authority for approval. The selection shall be conducted in a public, democratic and equal manner and in compliance with regulations.

c/ In the course of implementation, the Funds Management Board may adjust financial support levels to suit practical conditions and ensure the efficiency of financed projects, and are responsible for its decisions.

d/ Financial supports must be provided to eligible entities, used for proper purposes and disbursed according to the implementation progress of projects. Research contents of scientific and technological tasks financed by the Fund must not be identical to researches already or currently funded with the Funds capital or other state capital sources.

e/ The Fund shall provide financial supports for the performance of scientific and technological tasks not involved in scientific and technological programs or projects incorporated in the Stales plans.

f/ The duration of recovery of funds of financed projects subject to fund recovery must comply with current regulations.

1.3. Elaboration of financing plans

a/ Annually, based on capital plans and financing needs of entities, the Funds Executive Office shall elaborate a financing plan under regulations.

b/ Annual financing plans must be approved by the Funds Management Board and reported to the Ministry of Science and Technology under regulations.

2. Provision of loans

2.1. Entities eligible for loans:

a/ Interest-free loans are provided for projects on application of domestic research and development results.

b/ Soft loans are provided for projects on technological renewal, with special importance attached to high technologies, clean technologies and technologies that create highly competitive products.

The Funds Management Board shall set criteria for determining projects eligible for interest-free loans or soft loans specified at this Point after reaching agreement with the Ministry of Science and Technology and the Ministry of Finance

2.2. Lending principles:

a/ Loans must be provided to eligible entities and in compliance with the States current regulations and the Funds regulations.

b/ Tasks, schemes, projects or programs wishing to borrow capital from the Fund must be considered and selected by scientific and technological councils in a public, democratic and equal manner.

c/ The Fund shall provide loans for scientific and technological tasks, projects and programs, which are not incorporated in the States plans, of national, inter-branch or inter-regional significance and proposed by organizations and individuals of all economic sectors.

2.3. Total outstanding loans from state budget allocations must not exceed 20% of the total balance of state budget allocations for the Fund.

3. Entrustment operations:

3.1. The Fund may receive capital entrusted by domestic and foreign organizations and individuals to finance or provide loans for tasks, projects and programs under entrustment contracts.

3.2. Entrusted capital sources, financial supports and loans provided under entrustment contracts must be separately monitored and managed. Upon the expiration of the entrustment duration, the Fund shall recover financial supports and loans under entrustment and settle entrusted capital sources with entrusting panics under entrustment contracts.

4. Responsibilities of organizations and agencies for performance of financing or lending contracts

4.1. Responsibilities of the Funds Management Board:

a/ To decide on the Funds financing or lending modes.

b/ To set criteria for assessment and selection of projects eligible for the Funds financial supports or loans.

c/ To specify the Funds financing level suitable to each type of scientific research task, project or program.

d/ To set an interest rate as a basis for the Funds Executive Office to provide loans in each period and suitable to each type of task, project or program, ensuring that its lending interest rate is lower than that of commercial loans and equal to that of the States preferential credit loans for investment in the same period;

e/ To promulgate specific regulations on performance of financing or lending contracts as a basis for handling of related violations, and be answerable to the State for handling of breaches of financing or lending contracts, and report the handling to the Ministry of Science and Technology.

f/ To supervise arid inspect the Funds Executive Offices observance of the States regulations and its regulations.

4.2. Responsibilities of the Funds Executive Office:

a/ To organize meetings of scientific and technological councils to assess and select projects, then decide on financing or provision of loans as well as the lending term for each project under regulations.

b/ To set the lending term for each project, which must not exceed 36 months. In special cases, the lending term may exceed 36 months but must be submitted by the Funds Executive Office to the Funds Management Board for consideration and decision.

c/ Based on the States current regulations and the Funds Management Boards regulations, to sign financing or lending contracts with proper eligible entities.

d/ To monitor and recover loan principals and interests upon the expiration of lending terms stated in signed lending contracts.

e/ To manage research achievements and handle breaches of financing or lending contracts.

4.3. Responsibilities of the Funds Control Board:

a/ To inspect and report to the Funds Management Board on the implementation of the Funds Charter and decisions of the Funds Management Board;

b/ To consider complaints of organizations and individuals related to the Funds operation and submit them to competent authorities for settlement.

4.4. Responsibilities of organizations and individuals financed or provided loans by the Fund:

a/ To strictly observe the provisions of signed financing or lending contracts, fully mobilize all committed capital sources for the performance of tasks, projects or programs:

b/ To use funds for proper purposes and in compliance with regulations on use norms; to periodically report on the use of state budget funds in strict accordance with the Funds regulations;

c/ Organizations that assume the prime responsibility for tasks and receive the Funds financial supports or loans shall make settlements with managers of schemes or projects and report to the Funds Executive Office. Individuals that perform tasks and receive the Funds financial supports and loans shall make settlements directly with the Fund under the Funds regulations.

4.5. Handling of some cases where financial supports or loans are provided to ineligible entities:

a/ The Funds Management Board and Executive Office are responsible for decisions on financing or providing loans to ineligible entities. Any violation must he handled and sanctioned according to law.

b/ For tasks, projects or programs under which ineligible entities have been financed or which have been improperly financed, are unable to mobilize sufficient funds or have used funds for improper purposes or in violation of regulations on use norms, the Funds Executive Office shall report to the Funds Management Board for decision on discontinuation of payment of remaining funds and recovery of improperly used funds. Besides, in case of improper use of funds, agencies in charge of schemes, projects or programs shall, depending on the severity of improper use, also be handled according to law.

c/ If the implementation of a task, project or program is discontinued or fails to achieve expected results for objective reasons (the unit with prime responsibility falls bankrupt, the manager is dead or missing, the research work is affected by a natural disaster, storm, flood or fire), thus making it impossible to refund to be-recovered or -lent funds, such task, project or program may be considered for exemption from or reduction of funds to be recovered or lent, enjoyment of a lower lending interest rate or a longer lending term.

- In this case, the unit with prime responsibility for the project or program shall promptly report in writing to the Funds Executive Office (the report must be enclosed with relevant documents, such as the decision on declaration of enterprise bankruptcy, the certificate of death or missing granted by the local administration, the certification by the fire prevention and fighting agency or the storm and flood prevention and combat agency of damage suffered by the scheme, project or program), so that the latter can inspect and certify the implementation process and the reason for the discontinuation of the project; and the capability to refund the state budgets financial supports or loans.

- After examining and certifying the dossier of request for handling of the risk, the Funds Executive Office shall report to the Funds Management Board for consideration and decision on handling according to its competence or report to a competent state management agency for consideration and decision.

d/ Competence to handle risks:

- The Chairman of the Funds Management Board may decide on prolongation of terms of loans for projects or programs, provided that the total lending term after prolongation must not exceed the maximum lending term applicable to each type of project or program.

- The Ministry of Finance and the Ministry of Science and Technology may consider and decide on the handling of risks for cases of exemption from or reduction of funds to be recovered or exemption from or reduction of loan interests for projects or programs as proposed by the Funds Management Board.

- The Ministry of Finance and the Ministry of Science and Technology shall report to the Prime Minister for decision on remission of loan principals for projects or programs at the proposal of the Ministry of Finance or the Ministry of Science and Technology.

c/ If managers of projects subject to fund recovery or projects provided with loans commit breaches of contracts or refund recoverable funds or repay loans late, they shall pay fines for late refund or repayment at an interest rate equal to 150% of the contracted lending interest rate. At the same time, they shall be sanctioned with recovery of overdue debts and interests according to law.

IV. REGULATIONS ON FINANCIAL MANAGEMENT OF THE FUNDS MANAGEMENT AND ADMINISTRATION

1. Operating fund of the Funds apparatus:

1.1. Regular operating fund allocated from the state budget according to its estimates.

1.2. Revenues from professional operations:

- Interests on the Funds project loans.

- Revenues from cooperation activities with foreign organizations and individuals and international organizations in domains related to the Funds operation;

- Charges for entrustment operations (if any);

- Revenues from other professional operations and services.

1.3. Revenues from financial activities:

- Deposit interests;

- Charges for other financial services.

1.4. Revenues from other activities:

- Collected fines;

- Proceeds from liquidation or sale of the Funds assets (after subtracting residual values and liquidation or sale expenses);

- Differences arising due to reappraisal of assets mortgaged by units or individuals in charge of projects when they are unable to pay debts; assets formed from non-budgetary capital and other capital sources of the Fund;

- Recovered debts which have been written off;

- Other revenues.

2. Operating expenses:

2.1. The Funds operating expenses include:

a/ Regular expenses for the apparatus operation, including:

- Wages, pays of wage nature, wage-based allowances, expenses for professional operations, inbound or outbound delegations, regular procurements and repairs of fixed assets, public services, stationeries, and other regular expenses under regulations.

- Operating funds of the Funds Management Board, Control Board and Scientific and Technological Council.

- Expenses for organization of scientific seminars at home and abroad under plans approved by competent authorities.

- Expenses for purchase of documents, materials and information for advertising, building and maintaining a website of the Fund;

- Expenses for consideration, selection and evaluation of projects and other tasks to be financed or loaned: These expenses comply with current regulations.

- Expenses for assessment, inspection and takeover test of financed or loaned projects or programs: These expenses comply with current regulations.

- Expenses for recovery of the Funds loans and loan interests.

- Office rents (if any).

- Other regular expenses.

b/ Irregular expenses for the apparatus operation: expenses for investment in capital construction and other irregular expenses.

2.2. The Fund has its regular operating fund ensured by the state budget like non-business units that partially self-finance their operation specified in the Governments Decree No. 43/2006/ND-CP of April 25, 2006; on autonomy and accountability of state non-business units for performance of tasks, organizational structure, state payrolls and finance.

3. Regulations on management of expenditures:

3.1. Based on its annual management expenditure estimates approved by the Ministry of Science and Technology and other lawful revenues, the Fund may apply current regulations on payrolls and financial autonomy applicable to state non-business units that partially self-finance their operation and specific provisions of this Circular.

3.2. The Funds Director shall elaborate its own expenditure regulation and levels compliant with the States regulations, then submit them to the Funds Management Board for approval and use as a basis for implementation, decide on expenditures and take responsibility before law for his/her decisions. The Fund shall send its expenditure regulation toils superior management agency for monitoring and management, and concurrently to the State Treasury where it conducts transactions for expenditure control under regulations.

3.3. The Fund may not account as expenditures the following amounts:

a/ Damage already covered with the Governments supports or for which compensations have been paid by insurance agencies or damage-causing parties;

b/ Fines paid for administrative violations committed due to subjective causes or violations of financial regulations;

c/ Expenses for investment in capital construction, procurement, upgrading, renovation of fixed assets covered by the source of capital construction investment capital;

d/ Expenses for repair, maintenance and equipping of welfare assets.

4. Management and use of assets

4.1. Investment in procurement, management and use of fixed assets in service of the Funds operation comply with regulations applicable to state non- business units that partially self-finance their operation.

4.2. For fixed assets used in the provision of services, they must be depreciated for capital recovery under regulations applicable to state enterprises.

4.3. The Fund may liquidate or sell inferior-quality, degenerated, irreparable damaged, technically obsolete, redundant or inefficiently used assets. Upon liquidation or sale of assets, the Fund shall appraise and auction such assets in accordance with law.

4.4. Depreciation amounts and differences between the proceeds from the liquidation or sale of assets and residual values of such assets plus expenses for liquidation or sale (if any) may be retained to be supplemented to the Funds development investment fund for use for procurement of assets, investment in material foundations and renewal of equipment. The amounts of depreciation of assets invested or procured with mobilized capital sources shall be used to repay loans. If all loans have been fully repaid, such amounts may be added to the Funds development investment fund.

4.5. For any damage of the Funds assets, the Fund shall clearly identify its causes and handle as follows:

- If assets are damaged due to faults of collectives and individuals, such collectives and individuals shall pay compensations in accordance with law.

- If insurance has been purchased for damaged assets under law, the damage shall be handled under insurance contracts.

4.6. The Fund shall conduct asset inventory under current regulations.

5. Distribution of incomes and use of funds

5.1. Distribution of incomes: Difference between the Funds annual financial revenues and expenditures shall be used as follows:

a/ Remitting 25% of this difference into the development investment fund;

b/ Paying additional incomes to employees and making contributions to the bonus fund, the welfare fund and the reserve fund for income stabilization like non-business units that partially self-finance their operation under the Governments Decree No. 43/2006/ND-CP of April 25, 2006, on autonomy and accountability of state non-business units for performance of tasks, organizational structure, state payrolls and finance.

c/ After setting up the above funds, paying the remainder, if any, to the development investment fund.

5.2. Use purposes of funds:

a/ The development investment fund may be used for investment in and procurement of assets, renewal of technologies and equipment, and improvement of working conditions.

b/ The bonus fund may be used for:

- Giving year-end or regular bonuses to the Funds officials and employees;

- Giving irregular bonuses to the Funds individuals and collectives that make technical innovations or improvements in professional operations which bring about good results;

- Giving bonuses to individuals and units outside the Fund that make valuable contributions to the Fund.

c/ The reserve fund for income stabilization may be used to ensure incomes for employees.

d/ The welfare fund may be used for:

- Investment in building or repair or supplement capital for building of welfare works of the Fund, contribution of investment capital for building common welfare works of the branch or to other units under agreements;

- Payment of expenses for spoil, cultural and public welfare activities of the Funds collective of officials and employees;

- Payment of regular and irregular difficulty allowances for the Funds officials and employees;

- Contribution to the social welfare fund and payment of expenses for other welfare activities.

c/ The Funds Director shall coordinate with the Funds Trade Union Executive Board in managing and using the above bonus and welfare funds.

6. Elaboration and approval of the Funds annual financial plans:

6.1. Annually at the time of elaboration of budget estimates, the Funds Director shall elaborate the Funds financial plan, which consists of the following:

- Estimated balance of state budget allocations, plans on capital recovery and loan interest recovery, plan on mobilization of capital from other sources.

- Plan on financing and lending with state budget capital and non-state budget capital.

- Plan on regular expenditures of the Funds management apparatus.

- Plan on capital supplementation from the state budget.

6.2. The Funds Director shall send the Funds financial plans to the Funds Control Board and Management Board. The Funds Management Board shall evaluate these plans and send them to the Ministry of Science and Technology for incorporation in the state budget estimates.

6.3. The Funds Director shall make and send the Funds financial settlement reports to the Funds Control Board and Management Board. The Funds Management Board shall evaluate these reports and send them to the Ministry of Science and Technology for approval and submission to the Ministry of Finance.

V. ACCOUNTING AND STATISTICAL WORK

1. The Fund shall organize accounting work under the Accounting Law and its guiding documents. The Fund shall conduct statistical work under the Statistics Law and its guiding documents.

2. The Fund may apply administrative and non-business accounting regulations (promulgated together with the Minister of Finances Decision No. 19/2006/QD-BTC of March 30, 2006) in conducting its accounting work.

3. Annually, the Fund shall make and submit financial statements to the Ministry of Science and Technology and the Ministry of Finance. The Ministry of Science and Technology shall examine and approve the Funds settlements undercurrent regulations and incorporate them into its annual settlement reports to be sent to the Ministry of Finance.

4. Annually, the Fund shall conduct financial and accounting self-inspection under the Regulation on financial and accounting self-inspection at agencies and units financed by the state budget promulgated together with the Minister of Finances Decision No. 67/2004/QD-BTC of August 13, 2004.

5. The Fund is subject to the financial inspection by the Ministry of Science and Technology, the Ministry of Finance and the State Audit undercurrent regulations.

VI. ORGANIZATION OF IMPLEMENTATION

This Circular takes effect 15 days after its publication in CONG BAO. Any problems arising in the course of implementation should be reported by the Scientific and Technological Development Fund to the Ministry of Science and Technology so that the latter can coordinate with the Ministry of Finance in studying and solving such problems.

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Do Hoang Anh Tuan

FOR THE MINISTER OF SCIENCE AND TECHNOLOGY
VICE MINISTER




Tran Quoc Thang

 

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        Joint Circular No. 129/2007/TTLT-BTC-BKHCN of November 2, 2007, guiding the implementation of financial management regulations applicable to the national scientific and technological development fund.
        Loại văn bảnThông tư liên tịch
        Số hiệu129/2007/TTLT-BTC-BKHCN
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              Văn bản gốc Joint Circular No. 129/2007/TTLT-BTC-BKHCN of November 2, 2007, guiding the implementation of financial management regulations applicable to the national scientific and technological development fund.

              Lịch sử hiệu lực Joint Circular No. 129/2007/TTLT-BTC-BKHCN of November 2, 2007, guiding the implementation of financial management regulations applicable to the national scientific and technological development fund.

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