Ltd. since 1948) Please view product format/column photos here on this page. 2021-2033. More Information. This. 3. : F 4(l)FD/Ex/2020-Part-I ' Jaipur, dated: 29th April, 2020 NOTIFICATION In exercise of the powers conferred by section 41 of the Rajasthan Excise Act, 1950 Contact Number : 0294-2412274, TOLL FREE: 1800-180-6436. 117-169). Net profit margin. Raj Television Network Ltd. The sagging SPAC market didn't need another problem. Excise and Temperance Policy for the year 2019-20. Replying to a quesThe 30-stock Sensex surged more than 700 points and settled at 65675. Jaipur: The state excise revenue has witnessed over 21% jump to Rs 10,580. Birth anniversary of former minister Late Mahavir Chaudhary. generally includes any acquisition by a corporation of its stock from a share-holder in exchange for property, except for its stock or rights to acquire its stock. (Additional Commissioner (Policy) and (Administration)) Contact Number : 0294-2412274, TOLL FREE: 1800-180-6436. Page 2 of 16 ( d) Winery 25,000/-(One time levy) 15-11-2016 10 License to work : (a) Licence for working of distillery with permission to bottle IMFL having productionGOVERNMENT OF RAJASTHAN FINANCE (EXCISE) DEPARTMENT No. However, borrowing by the target in a stock purchase could be treated as a distribution, if not carefully structured. Email : aca [dot]udaipur [dot]excise [at]rajasthan [dot]gov [dot]in. 77. In addition, a repurchase is not subject to the excise tax to the extent (1) the repurchase is part of a tax-free reorganization, and no gain or loss is recognized by the shareholder “by reason of” the reorganization; (2) the repurchased stock or its value is contributed to an employee pension plan, employee stock ownership plan, or similar. corporations by certain U. The domain Rajexcise. Rajasthan Abkari Vibhag Apply Online User. 00 (a) if produces below 50% of production capacity 5. The Inflation Reduction Act of 2022 imposes a one percent excise tax (the “Excise Tax”) on the repurchase of corporate stock under Section 4501 of the Internal Revenue Code (“Section 4501” and the “Code”, respectively) by a publicly traded U. Out of 7,665 liquThe excise tax does not apply under several circumstances: (a) if the stock buyback is part of a nontaxable corporate reorganization qualifying under Section 368(a) where no gain or loss is recognized; (b) if the repurchased stock, or any amount equal to the repurchased stock, is contributed to an employer-sponsored retirement plan,. 3. Indirect means the tax is not directly paid by an individual consumer; instead, the Internal Revenue Service. General Manager(MIS) Contact No: 0141-2744236 Email :dgmmis[dot]rsbcl[at]rajasthan[dot]gov[dot]in RSGSM: Sh. Nodal Officer (Website) Rajeev Bhatnagar ACP(Dy. 0294. One Percent Excise Tax on Corporate Stock Buybacks. They have reiterated ‘Add’ on the stock while keeping the target price intact at Rs 3,192 and valuing the company at 25 times FY24 EPS. 37. The Internal Revenue Service IRS and the U. S. The IRS also released interim guidance on the. . . Raj Rayon Industries Share Price Today (21 Nov, 2023) Live NSE/BSE updates on The Economic Times. (a) "the Act" means the Rajasthan Excise Act, 1950 (Rajasthan Act II of 1950);Breaking : आबकारी नीति में बदलाव,शराब कारोबारियों को राहत। Rajasthan Excise Policy. Description. Phone No : 0294-2527086, 2526802 , Toll Free: 1800-180-6436. Raj Rajeshwari - Listing Manager - The Sadle Home Selling Team | LinkedIn. ns. The senators’ Stock Buyback Accountability Act would assess a two percent excise tax on the amount spent. ) 4080. 00 4. This 1% excise tax applies to the aggregate fair market value of. 2. 700 ML (6 Bottle) 4385. The new Rajasthan Whisky Price List 2023 has now been released at the official website at rajexcise. gov. Deputy Manager at JSW Steel. Section 8. People can also download the latest wine rate list pdf for free on this page. 32% from its previous close of Rs 52. 20. Rajasthan Excise Laboratory (State and subordinate) Service Rules 2015. Udaipur- 313001 India. The below op-ed originally appeared in The Hill on December 5, 2022. The possible choices are 1. 35. 31, 2022. Supreme Court on Monday sought responses from the Centre and the Enforcement Directorate on Aam Aadmi Party’s (AAP) senior leader and Rajya Sabha member Sanjay Singh’s plea challenging his arrest and remand in a money laundering case related to the Delhi excise policy scam, news agency PTI reported. Raj Rayon Ind Share Price: Find the latest news on Raj Rayon Ind Stock Price. 04. Find more data about rajexcise. The Section 4501 stock repurchase excise tax was enacted by the Inflation Reduction Act on August 16, 2022. Regarding Leave sanction order for AAO-ll. Taxpayers will not be required to report or pay the new excise tax on corporate stock repurchases before the time specified in forthcoming regulations, according to IRS Announcement 2023-18 released on June 29. Iosh ms. Bira 91 India Weiss Beer. 2040. 90. As per paper advertise published in the daily newspaper, Dept officials will disclose total 950 vacancies for the posts of Javan (constable) through this Rajasthan Abkari. Saving of enactment relating to customs. 5376) that was approved by the Senate on August 7, 2022, includes an excise tax that would impose a 1% surcharge on corporate stock buybacks. While the Act specifically authorizes the TreasuryThe Inflation Reduction Act imposes a 1% excise tax on certain repurchases of stock of publicly traded US corporations (“Covered Corporations”) effected after December 31, 2022 (the “Excise Tax”). It was the largest presidency among all the presidencies of British India. Asst. As such, the excise tax would be recorded as an incremental cost to repurchase the treasury shares, with an offsetting tax liability recognized. 00 (b) if produces equal and above 50% but less than 60% of 53. The new provision applies to repurchases of stock after December 31, 2022. Taxes) 1 100 Pipers Blended Scotch Whisky Aged 12 Years. It deals with the administration of the laws and rules relating to manufacture, possession, sale, import, export more. The starting point for the calculation of the stock repurchase excise tax base is the aggregate fair market value of all repurchases of the covered corporation’s stock by the covered corporation during its taxable year. Check out why Bajaj Hindusthan Sugar share price is down today. net share withholding) is addressed in Section 3. Asst. The stock is in news because. General Manager(MIS) Contact No: 0141-2744236 Email :dgmmis[dot]rsbcl[at]rajasthan[dot]gov[dot]in RSGSM: Sh. Use Stock. The Glenlivet Single Malt Scotch Whisky 12 Years Of Age. S. Excise and Temperance Policy for the year 2019-20. The Government of Rajasthan on January 22, 2023, issued a summary of the major amendments in the Rajasthan Excise and Temperance Policy 2022-23 and 2023. 8% in 1991. Corporate stock buybacks were illegal until 1982, but now Democrats want to tax the transactions to pay for President Biden’s climate and health care agenda. Rajasthan Excise Policy 2021-22:Salient Features (1) Excise Revenue: • Revenue ofRs. 15000 crores is expected for the year 2022-23. 750 ml. and certain non-U. Triplicate book of 50 into 3. 500 ml (24 cans) 255. The Treasury Department and the Internal Revenue Service released Notice 2023-2 last week providing interim guidance for the new excise tax on repurchases of corporate stock beginning Jan. is influenced by various factors such as market trends, the company's performance, global events, and other relevant economic indicators. Interim guidance on stock buyback excise tax offers mixed bag for corporate taxpayers. Treasury and the IRS today released Notice 2023-2 (the Notice), providing interim guidance addressing application of the new excise tax on repurchases of corporate stock under Section 4501 (the Excise Tax), which was enacted as part of the Inflation Reduction Act of 2022. The redemption of preferred stock is a repurchase for purposes of the excise tax whether or not the preferred stock is publicly traded, convertible into common stock, or mandatorily redeemable, as long as the corporation’s common stock is publicly traded. - These rules may be called the Rajasthan Excise Rules, 1956 and shall come into force on their publication in the Rajasthan Gazette. Get free answers to all your legal queries from experienced lawyers & expert advocates on civil & other legal issues at LawRato. It deals with the administration of the laws and rules relating to manufacture, possession, sale, import, export more. Data safety. September 1, 2020. आवेदन की प्रक्रिया दिनांक 12. Regarding retirement order of AAO-l. rajexcise. Description. Email : aca [dot]udaipur [dot]excise [at]rajasthan [dot]gov [dot]in. Telangana. 09, which states that costs associated with the acquisition of treasury stock may be added to the cost of the treasury stock. Rajexcise departments Orders for posting , seniority, transfer & promotion list 2022. 635. ROE. Use Stock Register as Vyapar App to track the. The act included a new Sec. 5376, the "Inflation Reduction Act" (the Act), which was signed into law by President Biden on August 16, 2022. Nodal Officer: RSBCL: Dy. And, for the stock held by US taxpayers, the buyback tax would hit few “little guys. corporations made after December 31, 2022. General Manager (MIS) Contact No: 0141-2744236. 6 hours ago · This request, made through an interpretative letter under the SEBI (Informal Guidance) Scheme, 2003, seeks clarification on the materiality threshold for events or information. , incorporated in the year 1995, is a Large Cap company (having a market cap of Rs 10,481. 36. Check Abkari vibhag rajasthan tender licence with tax by downloading the pdf. RSBCL: Dy. Ron Wyden of Oregon and Sherrod Brown of Ohio introduced the Stock Buyback Accountability Act in September 2021, which would have imposed a 2% excise on corporations when they buy back their stocks. Aberfeldy Highland Single Malt Scotch Whisky 12 Years. Review regarding paddy procurement; Bhagwan Birsa Munda ji ki jayanti; Honorble CM Shri Nitish Kumar at kali mandir baans Ghat; Fourth Agriculture Roadmap inaugurated by President. The mainstream of revenue for Auto Sector is their sales, Rajratan Global Wire has reported decent sales growth of 13. Sidley Austin LLP. RPS – Rajasthan Police Services. Stock In - Enter the quantity of items that are present in the Designated Zone in the period selected. S. Nodal Officer (Website) Rajeev Bhatnagar ACP(Dy. 8. JAIPUR: Agreeing to the demands of agitating liquor traders, the excise department has provided relief in penalty and guarantee targets. Nodal Officer : Smt. Rajasthan Winery Rules, 2016. 2480. Created Date: 2/6/2021 3:57:28 PM Nodal Officer (Website) Rajeev Bhatnagar ACP(Dy. S. An Excise Tax on Stock Repurchases and Tax Advantages of Buybacks over Dividends The Build Back Better Act (H. Rajasthan Gases share price trend: Last 1 Month: Rajasthan Gases share price moved down by 9. Udaipur: Like booze guzzlers in Bihar, Rajasthan too have drunk rats. Control of the Excise Department. (Source: Standalone Financials) Raj Television Network Ltd. 2. June 29, 2023. Disclaimer: ICICI Securities Ltd. It needs to take out these levels and stay above it to make any meaningful move. RAJASTHAN STATE BEVERAGES CORPORATION LIMITED (A Government of Rajasthan Undertaking) 5th Floor, O/o COERRA, Plot No - 2 Jhalana Bypass, Jaipur - 302004Rajesh Exports Ltd. General Manager(MIS) Contact No: 0141-2744236 Email :dgmmis[dot]rsbcl[at]rajasthan[dot]gov[dot]in RSGSM: Sh. The revised version of the Inflation Reduction Act (IRA) of 2022 (H. 63%. Raj Cooperative Subordinate Service. Congress voted to pass the Inflation Reduction Act of 2022, HR 5376 (the Act), which includes a new 1% excise tax on stock repurchases by certain. In Notice 2023-2 (the Notice), the US Department of the Treasury and the Internal Revenue Service announced their intention to issue proposed regulations (when issued, the Proposed Regulations) regarding the operation of the new 1 percent excise tax on certain stock repurchases by domestic public companies (the Excise Tax) under Section 4501 of the Internal Revenue Code (the Code). Stock in Reason – you will need to specify how the stock came into the DZ by selecting the possible reasons in the drop down. GST is known as the Goods and Services Tax which is an indirect tax which has replaced many indirect taxes in India such as the excise duty, VAT, services tax, etc. - Having 13+ years of HSE experience in India and overseas. f. JRA. RSBCL: Dy. In Notice 2023-2 (the Notice), the US Department of the Treasury and the Internal Revenue Service announced their intention to issue proposed regulations (when issued, the Proposed Regulations) regarding the operation of the new 1 percent excise tax on certain stock repurchases by domestic public companies (the Excise Tax) under. In 2021, Colgate spent $1. 180 ml 6751. 35. Rajasthan Liquor Price. Retail to Retail Stock Transfer eAabkari 296-297. net इस Web Site पर लॉगइन हो कर RSBCL & RSGSM के लिए बैंक चालान बनाये. 85 as on 21 Nov, 2023, 03:55 PM IST. The 1% excise tax on certain stock buy-back transactions (the Excise Tax) that was enacted as part of the Inflation Reduction Act of 2022 (IRA) went into effect on January 1, 2023. One Percent Excise Tax on Corporate Stock Buybacks. privacy_tipThe developer has provided this information about how this app collects, shares, and handles your data. Download the Financial Express App for the latest finance news. (Pic: @MKampanyOffl/X) One of the most awaited films of Malayalam actor Mammootty is Turbo. The website is currently online. February 22, 2023. The current year dividend for Rajnandini Metal is Rs 0. 24323. On Tuesday, December 27, the Internal Revenue Service (IRS) released a notice (“Notice 2023-2” or the “Notice”) that describes proposed regulations that the IRS intends to issue addressing the application of the 1% stock repurchase excise tax that was enacted as part of the Inflation Reduction Act of 2022. Excise Department at a glance. It deals with the administration of the. Hot on Web. km. On Wednesday, the makers of the movie welcomed Kannada actor-filmmaker Raj B Shetty on board. The Excise department is second largest tax revenue earning department of state government. Section 7. Raj Television Share Price: Find the latest news on Raj Television Stock Price. KPMG report: Analysis and observations on initial guidance on new 1% stock repurchase excise tax. The IRS issued interim guidance on the excise tax on December 27, 2022, in Notice 2023-2, with the intention to follow that preliminary guidance with forthcoming proposed regulations. 1245. Among other things, the Inflation Reduction Act of 2022 imposes a 1 percent excise tax on “net repurchases” (that is, certain purchases minus certain issuances) of corporate stock made within a tax year beginning after Dec. General Manager(MIS) Contact No: 0141-2744236 Email :dgmmis[dot]rsbcl[at]rajasthan[dot]gov[dot]in RSGSM: Sh. Company’s earnings for a period net of operating costs, taxes, and interest. S. The bill also reintroduces a 1% excise tax on corporate stock buybacks largely unchanged from what was previously included in the Build Back Better Act. Aberfeldy Highland Single Malt Scotch Whisky 21 Years. Registers to be maintained by the officerincharge and the brewer. Section 9. Select the type of return you want to file. When you exercise the option, you include, in income, the fair market value of the stock at the time you acquired it, less any amount you paid for the stock. New Excise Tax. Bira 91 India Weiss Beer. com. Pawan Kumar. (I-Sec). Productivity. The UP Excise Portal Online is a website maintained by the Government of Uttar Pradesh, India, for the purpose of managing and monitoring the production, distribution, and sale of alcoholic beverages in the state. RSGSM: Sh. It is suitable for many different devices. The notice also provides initial interim guidance regarding the types of transactions subject to the. 8 MB) Verification passed. 27 released initial guidance (Notice 2023-2) on the new excise tax on repurchases of corporate stock under Section 4501 that took effect for repurchases after Dec. The primary behind the state government’s move to hike liquor prices is the increase in raw materials, which is Extra Neutral Alcohol (ENA), increase in packaging costs. S. 64 Crores (Year 2001 census). S. The department has reduced the targets from 50% to 35% for. KPMG report: IRA stock buyback, practical considerations for retirement plans and equity-based compensation arrangements. 117-169 (commonly called the “Inflation Reduction Act of 2022” (IRA)), which takes effect January 1, 2023. On December 27, 2022, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) issued Notice 2023-2 (the “Notice”) to provide taxpayers with interim guidance addressing the application of the new excise tax. Rajasthan govt has amended its. There are at least 3 Central Government Offices in Biladi, out of which this Central Government Office has an overall rank of 1. Follow us onThe Situation: On August 16, 2022, the Inflation Reduction Act of 2022 (the "Act") was signed into law, enacting a new nondeductible 1% excise tax on certain share repurchases (so-called "stock buybacks"). S. 0582 %. Virtually all (94 percent) of the wealthiest 10 percent of. U. E-Auction Notice of Model Shops. Step 1: The person desirous to start a bar in Rajasthan need to submit an application form in prescribed format to the District Excise Officer in whose jurisdiction the bar is proposed to be operated before for the issue of bar license. दूरभाष निर्देशिका में किसी भी सुधार के लिए संपर्क करें: rajfd@rajasthan. A government cannot discriminate against individuals simply because they do not belong to that state, the HC said. Download Rajasthan Excise and Temperance Policy Gazette 2020-21 by clicking the link provided below. The Glengarry Highland Blended Scotch Whisky. RSGSM: Approved Rate List (2018-19) Search Brand MRP: Leading Decisions under Raj. 1 and the yield is 1. Kindly refer for updated Circle. As such, the excise tax would be recorded as an incremental cost to repurchase the treasury shares, with an offsetting tax liability recognized. Nodal Officer: RSBCL: Dy. 100 Pipers Deluxe Blended Scotch Whisky. Nodal Officer. How will it impact alcohol stocks? ET Now's Ashesha decodesRajasthanGOVERNMENT OF RAJASTHAN FINANCE (EXCISE) DEPARTMENT No. 86% from Rs. by Pardeep Verma - March 27, 2022 0. Act 1950--%> भांग निविदा प्रपत्र 2018-19 Here's how it impacts alcohol stocks. -87. Excise and Taxation Officers (Change in Designation) Act, 1964. Raj Oil Mills Share Price: Find the latest news on Raj Oil Mills Stock Price. Rajoo Engineers share price was Rs 150. eAabkari portal daily downtime betw. Detailed Guidelines for Model Shops. Stock repurchases can take a number of forms, but the most common method is a purchase on the open market. ROCE. From brand Bapuji (Est. You can choose N/A if the other options are not applicable. Rajasthan Bar License. The company`s products include polyester texturised yarn, partially oriented yarn, fully drawn yarn, and dope dyed yarns. The CBI on Sunday arrested Delhi deputy CM Manish Sisodia in connection with their probe into the alleged irregularities in the framing and implementa The Excise department is second largest tax revenue earning department of state government. 3Ka, excise duty paid on purchases or import of the excisable goods shall be allowed for setoff from the excise duty collected on sales: The excise duty paid on the raw materials. In General & Summary On Tuesday, December 27, the Treasury Department and IRS issued notices providing initial guidance on the stock repurchase excise tax (the “Excise Tax,” and such notice, the “Excise Tax Notice”),[1] which is generally applicable to public U. nukkadshops. Rajasthan Wine Shop Lottery Result 2022. The excise tax will apply to repurchases that occur after Dec. 20 as on 17 Nov, 2023, 03:59 PM IST. Jankalyan portal (a Public Welfare Portal) fulfills this ideology of Hon’ble Chief Minister of Rajasthan “जनकल्याण ही. 750 ML (4 Bott. Facebook gives people the power to share and makes the world more open and connected. share price today, stock analysis, price valuation, performance, fundamentals, market cap, shareholding, and financial report. 1244. Gauging of mashtun. Stock repurchases can take a number of forms, but the most common method is a purchase on the open market. Analytical cookies help us improve our website by providing insight on how visitors interact with our site, and necessary cookies which the website needs to function properly. The Customers Can fill the Rajasthan English Wine Shop Licence Form, Rajasthan Desi Daru Theka Licence Form or Rajasthan Beer Bar Licence 2021, Rajasthan Beer Theka Theka 2021 form the link given below. Raj Excise mPOS. It is imposed on a “covered corporation” and is equal to 1% of the fair market. 13M. RAJASTHAN EXCISE DEPARTMENT Approved Rate List - 20222023 SNo Title Packing MRP/Btl. Companies such as Apple, Colgate Palmolive, Alphabet, Microsoft, Bank of. Raj Excise Citizen. 5376), as reported by the Committee on the Budget, includes a provision to impose a 1% excise tax on stock repurchases by publicly traded corporations. 2. 4501 that imposes an excise tax on certain repurchases of stock by publicly traded corporations. 5376 (the "Act"), a reconciliation bill that revives parts of the tax legislation from the ill-fated Build Back Better Act as part of a larger package also addressing climate change, energy and health care. What is Liquor? Rajasthan GOVERNMENT OF RAJASTHAN FINANCE (EXCISE) DEPARTMENT No. Rajasthan excise policy: The hike for all types of liquor in the state of Rajasthan is almost twice as against the prices in FY22. Control of the Excise Department. Section 9. The new Inflation Reduction Act of 2022 would impose a 1% excise tax on stock repurchases. More Information. Nodal Officer. Get detailed Bajaj Hindusthan Sugar share price news and analysis, Dividend, Quarterly results information, and more. N/A 2. Integrated Web-based Excise Revenue Management System. Exploring Investment Opportunities and Insights in Raj Excise Stock; Navigating Raj Excise Stock Investment; The Essence of Raj Excise Stock: A Closer Look. General Manager(MIS) Contact No: 0141-2744236 Email :dgmmis[dot]rsbcl[at]rajasthan[dot]gov[dot]in RSGSM: Sh. corporation (a “covered corporation”) beginning after December 31, 2022. The rules of Section 4501(c)(2) also do not apply to stock repurchases that involve only a specified affiliate and its related covered corporation (or another specified affiliate of such covered corporation). 180 ml. JAIPUR: The excise department has posted healthy earnings in the first five months of financial year 2021-22 on the back of strong sales. Policy Gazette comprises Rajasthan Desi Daru price list 2020, theka licence and many other information. Income Tax | Case Laws. Thus they can check eligibility criteria, Videshi Madira Bhaang Theka Challan Details, Application Fee, and Abkari Vibhag Wine Shop Registration Shulk for all districts. 65%. T. Company announced a dividend of Rs 2. gov. in links to network IP address 117. The stock is in news because of the amend in Rajasthan excise policy and declined over 4 per cent during intraday trade on Friday. Thus, the excise tax extends to typical stock buy-back programs implemented JOSHUA S. 8. R. The official Twitter handle of Mammootty Kampany, Mammootty’s. S. The best stock screening, equity research and company analysis tool built by a passionate team of investors at Finology®. (1) (2) (3) (4) (5) Raiasthan Excise Policy 2022-23 & 2023-24 : Salient Features Excise Revenue: Revenue ofRs. It deals with the administration of the laws and rules relating to manufacture, possession, sale, import, export and transport of Liquor, intoxicating drugs and collection of revenue from each of these sources. 00. Pawan Kumar Garg (Company Secretary) Contact No: 0141-2741956This article focuses on the new excise tax included in the IRA under Section 4501. Chief Minister took stock of the works of River Front Development at Seedhi Ghat in Bakhtiyarpur. Director) Department of Treasuries and Accounts, Government of Rajasthan. mpos. • Stock Take Done Through Syspro on Monthly Bases. 750 ml. Asst. (See CRS In Focus IF11506, Stock Buybacks and Company Executives’ Profits, by Gary Shorter for a discussion. The Inflation Reduction Act, P. Union of India. See BDO’s alert IRS, Treasury Issue Interim. Vice president, U. The Inflation Reduction Act introduced a 1% excise tax on corporate stock buybacks beginning in 2023. L. Site best viewed at 1024 x 768 resolution in Internet Explorer 10+, Google Chrome 49+, Firefox 45+ and Safari 6+The “Inflation Reduction Act” introduced Section 4501,1 which contains a new one percent excise tax on certain stock repurchases and economically similar transactions undertaken by publicly traded U. rajasthan excise policy Blogs, Comments and Archive News on Economictimes. The proposal was part of President Biden's. Accordingly, repurchases and issuances of debt instruments (including convertible and exchangeable. rajexcise. - ICICI Venture House, Appasaheb Marathe Marg, Prabhadevi, Mumbai - 400 025, India, Tel No : 022 - 6807 7100. The buyback excise tax rate is just one of several tools through which policymakers can achieve buyback-dividend tax parity. e. Meanwhile, Chief Minister Ashok Gehlot will present the state's Budget for 2023-24 on February 10, according to the Business Advisory. Enter or Scan the bottle code number to get the actual details of the liquor bottle code of Rajasthan. Get all the information on Raj Television with historic price charts for NSE / BSE. Add to wishlist. January 26, 2023. 37. share price moved down by -1. Section 4501(c)(3) provides for an adjustment (or “netting”) mechanism that states that. 7. For the quarter ended 30-09. 1.