Thông tư 84/2011/TT-BTC

CIRCULAR

ON GUIDING A NUMBER OF FINANCIAL INCENTIVE POLICIES FOR ENTERPRISES INVESTING IN AGRICULTURE AND RURAL AREAS UNDER THE GOVERNMENT'S DECREE NO. 61/2010/ND-CP OF JUNE 04, 2010

Pursuant to the Government's Decree No. 61/2010/ND-CP of June 04, 2010 on financial incentive policies for enterprises investing in agriculture and rural areas;

Pursuant to the Government's Decree No. 56/2009/ND-CP of June 30, 2009 on supporting the development of medium and small enterprises;

Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

The Ministry of Finance guides a number of financial incentive policies for enterprises investing in agriculture and rural areas as follows:

I. GENERAL PROVISION

Article 1. Scope of regulation

This Circular guides a number of financial incentive policies for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010.

Article 2. Subjects of application

Enterprises being established and registered under Vietnam’s law provisions of which the projects satisfy the conditions prescribed in Article 4 of the Government's Decree No. 61/2010/ND-CP of June 04, 2010 on financial incentive policies for enterprises investing in agriculture and rural areas.

Article 3. The budget for implementing incentive policies for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010

The budget for implementing incentive policies for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010 shall be ensured by the local budget.

The budget for supporting the application of science and technology prescribed in Article 12 of the Government's Decree No. 61/2010/ND-CP of June 04, 2010 shall be allocated from the National fund for science and technology development.

II. LAND INCENTIVE CONTENTS

Article 4. Principles of land incentives as prescribed in Chapter II of the Government's Decree No. 61/2010/ND-CP:

1. Land areas of households and individuals being leased as prescribed in Article 7 of the Government's Decree No. 61/2010/ND-CP must be legal land as prescribed in the Law on land.

2. Investor having agricultural projects eligible for special investment incentives, agricultural projects eligible for investment incentives and agricultural projects eligible for investment promotions prescribed in Article 3 of the Decree No. 61/2010/ND-CP shall benefit from land incentives as prescribed in Chapter II of the Decree No. 61/2010/ND-CP.

3. The land incentives are not applicable to land use right auctions for allocating land subject to land levies or for land lease, water surface lease.

4. The exemption, reduction of land levies, land rents, water surface rents prescribed in Chapter II of the Decree No. 61/2010/ND-CP are only applicable to the subjects eligible for exemption and reduction. The exemption and reduction shall be calculated on the land levies, land rents and water surface rents payables.

5. In case the investor is allowed by competent authorities to transfer agricultural projects eligible for special investment incentives, agricultural projects eligible for investment incentives and agricultural projects eligible for investment promotions to other investors to continue carrying out the investment projects without changing the project contents and places, the receiving investors shall inherit the approved land incentives as prescribed in Chapter II of the Decree No. 61/2010/ND-CP.

6. The investors eligible for both the exemption and reduction of land levies, land rents and water surface rents, or eligible for various reduction rates of land levies, land rents and water surface rents prescribed in the Decree No. 61/2010/ND-CP or other relevant legal documents shall benefit from the highest incentive.

7. For investors leasing full-payment land, water surface from the State that are eligible for the exemption and reduction of land rents and water surface rents as prescribed in Article 6 of the Government's Decree No. 61/2010/ND-CP the exempted, reduced land rents and the land rents payable are determined similarly to that of the allocation of land of the same use purposes and the same use terms as prescribed in Article 5 of the Decree No. 61/2010/ND-CP.

8. The time of the completing and putting project in operation as prescribed in Article 6, Article 7 of the Decree No. 61/2010/ND-CP is the time of completing the project approved by competent authorities.

- If the actual completion time is earlier that the approved time, the actual time shall apply.

- If the actual completion time is later that the approved time, the approved time shall apply.

- In case the project has multiple construction items or independent building stages, the completion time is determined by each item or independent building stage. If the items or independent building stages cannot be separated, the completion time is determined by the construction item of which the capital density is highest.

Article 5. Exempting, reducing the rents of land and water surface from the State as prescribed in Clause 1, Clause 5 Article 6 Chapter II of the Decree No. 61/2010/ND-CP

1. For investors having agricultural projects eligible for investment incentives, agricultural projects eligible for investment promotions leasing land and water surface from the State, the land rents shall equal the lowest land rent (by percent) prescribed by provincial-level People’s Committees consistently with the Government's Decree No. 121/2010/ND-CP of December 30, 2010 on amending and supplementing a number of Articles of the Government's Decree No. 142/2005/ND-CP of November 14, 2005 on collecting land rents and water surface rents.

2. The land areas for building workers’ tenement houses, green land, land serving public interest that are exempted from land rents are the areas that provincial-level People’s Committees approve regarding each project. When selling or renting houses to workers, the investors must not include the exempted land rent in the house sale price or house rent.

Article 6. Supporting the rents of land and water surface from households and individuals prescribed in Article 7 of the Government's Decree No. 61/2010/ND-CP

1. The land rents, water surface rents are supported by the State within the first five (05) years as prescribed in Clause 1 Article 7 of the Government's Decree No. 61/2010/ND-CP guided by provincial-level People’s Committees under Clause 1 Article 6 of the Government's Decree No. 61/2010/ND-CP and shall be supported one time right at the time the investor complete the fundamental construction.

2. The dossier on requesting the support for land rents, water surface rents includes:

- The Official Dispatch on requesting the support for land rents, water surface rents;

- The authenticated copies of the Certificate of incentive and additional investment supports for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010;

- The Agricultural projects eligible for special investment incentives approved by competent authorities;

- The land lease contract, water surface lease contract between the investor and the households, individuals in order to deploy such investment project (authenticated by the commune-level People’s Committee where the land lease contract is signed);

- The authenticated copy of the Business registration certificate conformable with the approved project;

- The acceptance record of the finished volume of the fundamental construction investment being put into operation certified by the project approval agency.

3. The investors having agricultural projects eligible for special investment incentives eligible for being supported the rents of land and water surface from households, individuals prescribed in Article 7 of the Government's Decree No. 61/2010/ND-CP shall send one (01) dossier directly (or via postal services) to the Services of Finance. Within 45 working days as from fully receiving the valid dossier (according to the date stamp), the Services of Finance shall appraise the dossier and send to the provincial-level People’s Committee to issue the decision on granting supports. Within 10 working days as from obtaining the decision from the provincial-level People’s Committee, the Services of Finance (or the State Treasury) shall make the supportive payment to the supported subjects.

Article 7. Exempting and reducing land levies when converting land use purposes prescribed in Article 8 of the Decree No. 61/2010/ND-CP.

The land area of which the land levies are exempted or reduced, and the use purpose is converted under the approved planning of competent State agencies to carry out agricultural projects eligible for special investment incentives, agricultural projects eligible for investment incentives as prescribed in Article 8 of the Government's Decree No. 61/2010/ND-CP is the land area of which the land use purpose is converted for the project approved by competent authorities.

Article 8. Order, procedures for exempting and reducing land levies, land rents and water surface rents prescribed in Chapter II the Decree No. 61/2010/ND-CP.

The exemption and reduction of land levies, land rents and water surface rents prescribed in Chapter II the Government's Decree No. 61/2010/ND-CP are implemented under the order and procedures for exempting and reducing land levies, land rents and water surface rents prescribed in the law provisions on collecting land levies, land rents and water surface rents.

Article 9. Land incentives regarding the investment projects deployed before the day the Government's Decree No. 61/2010/ND-CP takes effect

For the investors of whom the investment projects have satisfied the conditions prescribed in Article 3 of the Decree No. 61/2010/ND-CP that have launched the project before this Decree takes effect:

1. In case the State allocate land subject to land levies, or lease out land, water surface with full-payment to the investor and the tax agency has calculated and notify the land levies, land rents and water surface rents and the incentive rates of land before the Decree No. 61/2010/ND-CP takes effect, the previous provisions shall apply.

2. In case the State allocate land subject to land levies, or lease out land, water surface with full-payment to the investor but the tax agency has not calculated and notify the land levies, land rents and water surface rents, the investor shall benefit from land incentives as prescribed in Chapter II of the Government's Decree No. 61/2010/ND-CP when calculating and collecting land levies, land rents and water surface rents.

The determination of exempted, reduced land levies, land rents for the remaining incentive term, and the land rent payable to the State budget shall be implemented under the policy and the land price at the time competent agencies make decision or when the investment incentive rate is adjusted in writing under the law provisions on investment.

3. The investors leasing land, water surface from the State by annual instalment to carry out projects and benefiting from higher exemption and reduction than that prescribed in the Government's Decree No. 61/2010/ND-CP shall continue to benefit from that incentive for the remaining time. If the incentive is lower than that prescribed in the Government's Decree No. 61/2010/ND-CP the investor shall benefit from the incentive prescribed in this Decree for the remaining incentive time. The State shall not return the amounts previously submitted by the investors to carry out the projects.

III. INVESTMENT SUPPORT CONTENTS

Article 10. Principles of investment support

Enterprises investing in agriculture and rural areas prescribed in Article 3, Article 4 of the Decree No. 61/2010/ND-CP shall receive annual supports from the State budget for personnel training, market development, consulting services, science and technology application, transport charges prescribed in Article 9, Article 10, Article 11, Article 12, Article 13 of the Decree No. 61/2010/ND-CP by the form of investment support (after enterprises have completed these activities and present the accounting dossiers as prescribed).

Enterprises investing in agriculture and rural areas that benefit from financial supports prescribed in the Government's Decree No. 61/2010/ND-CP must make budget estimates, register the time of payment and adequately provide the dossier on accounting as prescribed in this Circular.

Article 11. Supports for personnel training prescribed in Article 9 of the Government's Decree No. 61/2010/ND-CP

1. Expenditures on supports for personnel training:

a) The expenditure on vocational training for workers in one class includes:

- Enrolment, opening, ending school terms, vocational certificate issue.

- Purchasing vocational training and learning documents, textbooks;

- Completing, editing the curriculum and textbooks (if any);

- Remuneration payable to teachers and vocational trainers (the pay rates are prescribed in the Prime Minister Decision No. 1956/QD-TTg of November 27, 2009 on approving the Scheme on providing vocational training for rural workers until 2020);

- Supporting vocational training materials and fuel;

- Depreciation of fixed assets serving the classes;

- Expenses on class management not exceeding 5% of the total expense of the class.

b) The expenditure on vocational training for workers at the enterprise includes:

- Purchasing vocational training and learning documents, textbooks

- Completing, editing the curriculum and textbooks (if any);

- Remuneration payable to teachers and vocational trainers (the pay rates are prescribed in the Prime Minister Decision No. 1956/QD-TTg of November 27, 2009 on approving the Scheme on providing vocational training for rural workers until 2020);

- Supporting vocational training materials under the actual invoices;

2. Supports for vocational training of enterprises:

The Article 9 of the Government's Decree No. 61/2010/ND-CP is guided as follows:

a) Extra-small enterprises having agricultural projects eligible for special investment incentives, agricultural projects eligible for investment incentives, agricultural projects eligible for investment promotions shall be supported 100% of the expense on domestic vocational training from the State budget.

b) Small enterprises having agricultural projects eligible for special investment incentives, agricultural projects eligible for investment incentives, agricultural projects eligible for investment promotions shall be supported 70% of the expense on domestic vocational training from the State budget.

c) Medium enterprises having agricultural projects eligible for special investment incentives, agricultural projects eligible for investment incentives, agricultural projects eligible for investment promotions shall be supported 50% of the expense on domestic vocational training from the State budget.

3. Conditions for being supported by the State budget:

- Each worker is only trained once per year, the training term does not exceed 06 months determined by the Services of Labour, War Invalids and Social Affairs basing on the list of vocational training registered by the enterprises.

- The standards of extra-small enterprises, small enterprises and medium enterprises: comply with the Government's Decree No. 56/2009/ND-CP of June 30, 2009 on supporting medium and small enterprises.

4. The dossier on requesting supports for personnel training includes:

- The Official Dispatch on requesting the support for personnel training;

- The authenticated copies of the Certificate of incentive and additional investment supports for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010 (first submission);

- The scheme on vocational training for workers of the enterprise, specifying the total quantity of worker, the quantity of worker being trained, the quantity of remaining workers needed to be trained, the form of training approved by competent agencies.

- The contract signed with the training establishments; the Record on contract liquidation; the Money transfer note. For on-spot training, it is required to have the list and signatures of the worker being trained;

- The documents and dossiers relating to the training expense of the enterprise.

5. The enterprises (vocational training establishments) shall make one (01) dossier as prescribed in Clause 4 this Article and send directly (or via postal services) to the Services of Finance. The Services of Finance shall cooperate with the Services of Labour, War Invalids and Social Affairs to appraise the dossier. Within 45 working days as from fully receiving the dossier (according to the date stamp), the Services of Finance must send the notification on accepting to support, the support rate, or refusing to support. Within 10 working days as from signing the notification, the Services of Finance shall make payment to the enterprises (training establishments).

Article 12. Supports for market development and consulting services prescribed in Article 10, Article 11 of the Government's Decree No. 61/2010/ND-CP

1. Subjects of supports for market development and consulting services:

Enterprises having agricultural projects eligible for special investment incentives, agricultural projects eligible for investment incentives, agricultural projects eligible for investment promotions as prescribed in the Government's Decree No. 61/2010/ND-CP of June 04, 2010 on financial incentive policies for enterprises investing in agriculture and rural areas.

2. Market development and consulting service support contents:

a) Expenses on advertisements for the enterprise and the products on means of mass media of the province of city in which the enterprise invest, the expense on advertising is limited in accordance with the provisions on valid and reasonable expenses in order to calculate the taxable income prescribed in the Law on Enterprise income tax and its guiding documents;

b) Expenses on domestic exhibitions and trade fairs;

c) Expenses on approaching market information, service prices from the trade promotion agency of the State;

d) Actual expenses (not exceeding the limits prescribed by competent agencies) on the consultation about investment, management, market survey, law, intellectual property, scientific research, technology transfer, application of advanced quality control systems to production not exceeding the limit prescribed by competent agencies.

3. Support rate:

a) The State budget shall support extra-small enterprises and small enterprises 70% and support medium enterprises 50% of the expenses prescribed in Point a, Point b Clause 2 this Article.

b) For the expenses prescribed in Point c Clause 2 this Article, extra-small enterprises and small enterprises shall be exempted, medium enterprises shall be reduced 50%.

c) The State budget shall support extra-small enterprises and small enterprises 50% and support medium enterprises 30% of the expenses prescribed in Point d Clause 2 this Article.

4. The dossier on requesting supports for market development and consulting services prescribed in Article 10, Article 11 the Decree No. 61/2010/ND-CP includes:

a) Supports for consulting services:

- The Official Dispatch on requesting the support for consulting services (including the investment consultation, management consultation, market survey consultation, legal consultation, intellectual property consultation, scientific research consultation, technology transfer consultation, consultation of application of advanced quality control systems);

- The authenticated copies of the Certificate of incentive and additional investment supports for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010 (first submission);

- The contract, the record on acceptance and consultation contract liquidation;

- The money transfer note or the payment order from the consulting enterprise;

- The documents relating to the consultation cost.

b) Supports for the expense on advertising:

- The Official Dispatch on requesting the support for the expense on advertising;

- The authenticated copies of the Certificate of incentive and additional investment supports for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010 (first submission);

- The contract signed with the advertising unit; the Record on acceptance and contract liquidation (the documents, invoices, money transfer notes from the investor to the advertising unit);

- The documents and dossiers relating to the advertising.

c) The expense on approaching market information and service prices from the trade promotion agency of the State;

- The Official Dispatch on requesting the support for the expense on approaching market information and service prices from the trade promotion agency of the State

- The authenticated copies of the Certificate of incentive and additional investment supports for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010 (first submission);

- The contract, the record on acceptance and contract liquidation between the enterprise and the unit that provide market information and service prices from the trade promotion agency of the State; the valid invoices and documents on the expenses on the domestic exhibitions and trade fairs;

- The dossiers and documents relating to the expense on approaching market information, service prices from the trade promotion agency of the State.

For the case of exemption of extra-small enterprises and small enterprises, the enterprise only needs to submit the official dispatch on requesting the survey and provision of market information, service prices together with the copy, and the incentive certificate to the trade promotion agency when wishing to get supports for approaching market information.

d) Supports for the expense on domestic exhibitions and trade fairs:

- The Official Dispatch on requesting the support for the expense on domestic exhibitions and trade fairs;

- The authenticated copies of the Certificate of incentive and additional investment supports for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010

- The contract, the record on acceptance and contract liquidation between the enterprise and the unit that organize the domestic exhibitions and trade fairs; the valid invoices and documents on the expenses on the domestic exhibitions and trade fairs;

- The dossiers and documents relating the domestic exhibitions and trade fairs.

Enterprises eligible for receiving two (2) supports or more only need to make one (01) dossier specifying the support contents together with the relevant documents.

5. The investors having agricultural projects being the subjects of the supports for market development and consulting services prescribed in Article 10, Article 11 the Government's Decree No. 61/2010/ND-CP shall send one (01) dossier directly (or via postal services) to the Services of Finance. Within 45 working days as from fully receiving the valid dossier (according to the date stamp), the Services of Finance shall appraise the dossier and submit to the provincial-level People’s Committee for the decision on granting supports.

Article 13. Supports for the application of science and technology prescribed in Article 12 of the Government's Decree No. 61/2010/ND-CP

1. The subjects supported by the National fund for science and technology development are the enterprises having agricultural projects eligible for special investment incentives, agricultural projects eligible for investment incentives, agricultural projects eligible for investment promotions as prescribed in the Government's Decree No. 61/2010/ND-CP of June 04, 2010 on financial incentive policies for enterprises investing in agriculture and rural areas.

2. Support contents and rates:

a) Supporting 50% of the expense on implementing the research on new technology of the enterprise in order to carry out the project;

b) Supporting 30% of the total expense on new investment in order to carry out the trial production project approved by competent authorities (not including the equipment, facility that have been included in the total expense).

3. Conditions for receiving supports: the order for supporting, managing and settling the supportive budget must comply with the Government's Decree No. 122/2003/ND-CP on the establishment of the National fund for science and technology development; the Government's Decree No. 61/2010/ND-CP of June 04, 2010 on financial incentive policies for enterprises investing in agriculture and rural areas; the Joint Circular No. 129/2007/TTLT/BTC-BKHCN of the Ministry of Finance and the Ministry of Science and Technology guiding the implementation of the financial management regulation of the National fund for science and technology development; the provisions on sponsorships promulgated by the National fund for science and technology development.

4. The dossier on requesting supports for technology application:

- The Official Dispatch on requesting the support for technology application;

- The authenticated copies of the Certificate of incentive and additional investment supports for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010 (first submission);

The report on the accounting settlement of the scientific research, the investment in the implementation of trial production projects approved by competent authorities;

- The dossiers and documents relating to the supports for the technology application as prescribed by the National fund for science and technology development.

Article 14. Supports for transport charges prescribed in Article 13 of the Government's Decree No. 61/2010/ND-CP

1. Subjects of support: enterprises having agricultural projects eligible for special investment incentives as prescribed in Clause 3 Article 3 of the Government's Decree No. 61/2010/ND-CP of June 04, 2010 on financial incentive policies for enterprises investing in agriculture and rural areas.

2. Conditions for receiving supports for transport charges:

Enterprises producing products being goods domestic consumption of agricultural projects eligible for special investment incentives that the distance from the production place to the consumption place is 100km or longer.

3. Support rates:

Supporting 50% of the actual transport charges not exceeding 500,000,000 VND/enterprise/year.

4. The dossier of requesting supports for transport charges includes:

- The Official Dispatch on requesting the support for transport charges;

- The authenticated copies of the Certificate of incentive and additional investment supports for enterprises investing in agriculture and rural areas under the Government's Decree No. 61/2010/ND-CP of June 04, 2010;

- The transport contract, the record on acceptance and contract liquidation, the invoices (VAT invoices).

For enterprises transports the goods themselves, they must annually register the form of transportation, the quantity of means of transport at the line management department when applying for supports.

The dossier on requesting annual payment must be certified of the form of transport by the local authorities where the enterprises operate. The enterprises and local authorities must be responsible for the accuracy and authenticity of the registration and certification.

- The statement of the goods quantity sold in the year of the certified of the by purchasing party

- The dossiers and documents relating to the request for the support relating to the request for the support for transport charges.

5. The investors having agricultural projects being the subjects of the support for transport charges prescribed in Article 13 the Government's Decree No. 61/2010/ND-CP shall send one (01) dossier directly (or via postal services) to the Services of Finance. Within 45 working days as from fully receiving the valid dossier (according to the date stamp), the Services of Finance shall appraise and submit to provincial-level People’s Committees for the decisions on granting supports. Within 10 working days as from obtaining the decision from provincial-level People’s Committees, the Service of Finance (or the State Treasury) shall make supportive payment to the supported subjects.

Article 15: Making estimates, settling, accounting and allotting annual supportive budget

1. Making budget estimates

a) Enterprises being subjects of supports as prescribed in the Government's Decree No. 61/2010/ND-CP of June 04, 2010 wishing to be supported shall base on the business and production plan of the year to make the budget demand by each support contents as prescribed in the Government's Decree No. 61/2010/ND-CP of June 04, 2010 and send the Services of Finance before June 30.

b) According to the demand for supportive budget, the Services of Finance shall coordinate with the Services of Labor, War Invalids and Social Affairs (regarding the support for personnel training), the Services of Planning and Investment, the Services of Agriculture and Rural development, the Services of Transport (regarding the supports for: market development, consulting services, transport charges) to appraise each content and sum up the demand for supportive budget of the enterprises.

Pursuant to the Law on State budget and its guiding documents, considering the local socio-economic characteristics, provincial-level People’s Committees shall delegate the Services of Finance to coordinate with relevant Services and branches to make the State budget estimates together with the annual local budget estimates, report to the provincial-level People’s Committees, submit to the People’s Councils at the same level for consideration and decisions.

2. Making payment

a) Before July 15 of the planning year (regarding the demand for support made from June 30 of the planning year and earlier) and before January 15 of the succeeding year (regarding the demand for support made from July 01 to December 31 of the planning year), the enterprises shall make dossiers on requesting supports as prescribed in this Circular and send to the Services of Finance.

The enterprises carrying out projects that receive two (02) ore more supports as prescribed in the Government's Decree No. 61/2010/ND-CP of June 04, 2010 only need to make one (01) dossier for every support and send to the Services of Finance for payment.

b) According to the approved budget estimates, the Services of Finance shall coordinate with the Services and branches prescribed in Point b Clause 1 this Article to appraise and submit the dossier, determine the supportive budget to provincial People’s Committees for approval and granting supports to enterprises.

3. The settlement and accounting of the supportive budget under the Government's Decree No. 61/2010/ND-CP of June 04, 2010 shall be implemented under the Law on State budget, the Law on Enterprise income tax and their guiding documents.

IV. ORGANIZING THE IMPLEMENTATION

Article 16. Organizing the implementation

1. Provincial-level People’s Committees are responsible to guide the Services of Finance and the line agencies to supervise the deployment of the local projects, inspect the management and use of the supports as prescribed by law.

The supports in contravention of the provisions shall be withdrawn and handled as prescribed by current provisions.

2. Annually, provincial-level People’s Committees shall send reports on the implementation of the supports under the Government's Decree No. 61/2010/ND-CP to the Ministry of Finance, the Ministry of Planning and Investment, the Ministry of Agriculture and Rural development to sum up and report to the Government before March 31.

Article 17. Effect

1. This Circular takes effect on August 01, 2011.

2. During the course of implementation, the Ministries, branches, People’s Committees of central-affiliated cities and provinces and the enterprises are recommended to report to the Ministry of Finance for amendment and supplement./.