OngoingIn Maharashtra, ready reckoner rates aid in controlling speculative pricing. Date: Forward Days (today is day 1) Ready Reckoners. The Awards for Excellence provide a stage for the Queensland profession’s stand-out performers to be elevated among their peers and the public. 2022 Teacher Work Ready Reckoner (Excel) External Link. The Step Reckoner expanded on the French mathematician-philosopher. Synonyms for reckoner in Free Thesaurus. 8. Features: • 90-day Ready Reckoner – calculate the 90-day period for an exclusive or sole listing From the CEO: 12th July 2023. This is a contract date calendar. REIQ have this year released new editions of their residential contracts (for houses or land and for. Last used 1wk ago. reiq Registration Information, find out exactly which data reiq stores about you when you sign up. 99 The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to. 78 KB: GIS Ready Reckoner 2001-02: 501. n (Mathematics) a table of numbers used to facilitate simple calculations, esp one for applying rates of discount, interest, charging, etc, to different sums. The current editions can continue to be used up to 20 January 2022 but the new clause will impose a contractual obligation on the seller to install smoke alarms in compliance with the new requirements without delaying settlement. The Present Publication is the 20th Edition and has been amended upto 1st February 2023. Our events deliver professional development opportunities, legislative and industry updates, legal advice, education on forms and agreements plus. The guideline value is determined based on the property type and location. 7. com. Co-operation Dept. Identified Q&As 3. Y. 5. 2. Open the ready reckoner template in a software application that supports spreadsheet editing, such as Microsoft Excel or Google Sheets. 2022-23 (A. New Tenancy Laws Toolkit. From their new album "In Rainbows", released 10/10/07. Acquire Continuing Professional Development Points. Taxmann's Direct Taxes Ready Reckoner (DTRR) | A. And you can easily share results with your client. From the CEO: 1st November 2023. REIQ Sales Conference. Find 2023 POWAI Ready Reckoner Rates which include's locations like TIRANDAZ, POWAI, CHANDIVLI, etc. Annual Statement Rate (ASR) are commonly known as Ready Reckoner are the fare rates of immovable property, on the basis of which market value is calculated and whereas stamp duty is charged as per Schedule - I of Maharashtra Stamp Act, on. Nor does it reflect any national modelling for assessing practice-level impacts. au. The ready reckoner page also details essential technical formalities involved during the registration of documents, list of documents required for registration under section 17 of the Indian Registration Act, 1908. Define ready reckoner. 8% from April 1, 2022. The Real Estate Institute of Queensland (REIQ) is the state’s peak professional association for real estate practitioners since 1918. pdf from BSB MISC at TAFE Queensland . Download your updated document, export it to the cloud, print it from the editor, or share it with other participants. execution of orders on behalf of clients means acting to conclude agreements to buy or sell one or more financial instruments on behalf of clients and includes the conclusion of agreements to sell financial instruments issued by an investment firm or a credit institution at the moment of their issuance;. The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to support member agencies with information, products, training and resources. 11-20th floor. The Ready Reckoner, therefore, assumes that on average employees are actually working 221. M. I. casetech-walsroder. Antonyms for reckoner. Ready Reckoner (RR) rates have been increased by an average of 8. 6) [2013: 221. Features: • 90-day Ready Reckoner – calculate the 90-day period for an exclusive or sole listing 90 Day Ready Reckoner : Android app (1,000+ downloads) → The REIQ app is designed to assist Queensland real estate professionals. m. Use the NHS Pension Scheme Annual Allowance Tax Ready Reckoner to assess your annual allowance liability for 2023/24. > I want to create an excel spreadsheet that gives me a 60 day ready reckoner which gives the end date of the 60 days when i input the first date. Ever wondered why a certain property has a costly price tag and why another isn’t as expensive. Real Estate Practice (CPP41419)The REIQ has appointed 16 zone chairs for 2022-2023, representing Queensland's largest real estate markets. Pages 19. ouse invoice with eight multiplications. Sales Masterclass. K. "Whit" Towers was a. Read reviews, compare customer ratings, see screenshots and learn more about @@softwareName@@. The Maharashtra ready reckoner rates help people in estimating. com. Nominations are officially open for the Real Estate Institute of Queensland's (REIQ) Awards for Excellence 2022, with the clock ticking down to the glittering gala event on the 29 October 2022. Fine Dictionary. 90 Day Ready Reckoner $0. Features: • 90-day Ready Reckoner – calculate the 90. The updated contracts will be available to. Average per item (Seconds) 1 0. India Year Book 2022 PDF is helpful for those students who are preparing for UPSC exams, civil services exams in 2022. 2,50,000. Up to the 4th floor. You can copy and paste each code to find the best discount for your purchase. Save up to 50% OFF with Black Friday Reiq Promo Codes. Work Requirements — Teachers. F. Training and assessment services on offer. of Maharashtra. In strokeplay it is 90% of each individual's handicap; in matchplay it is 90% of the difference between each individual's handicap and that of. Reckoner definition: any of various devices or tables used to facilitate reckoning , esp a ready reckoner | Meaning, pronunciation, translations and examples in American EnglishThe Property Manager Job Ready Scholarship, sponsored by Smoke Alarm Solutions and delivered by the REIQ, is a chance to win a comprehensive training program from the REIQ worth $1500. The property’s built-up area (sq. Wide limits of agreement. Reckoner · RadioheadIn Rainbows℗ 2007 LLLP LLP under exclusive license to XL Recordings LtdReleased on: 2007. | Meaning, pronunciation, translations and examples in American English. Selecting your favourite bet from the list below, and then bookmarking it, will allow you to return directly to your preferred bet calculator with a single click. Govt. We have included ready reckoner page featuring all-important calculations of stamp duty, various modes of payment of stamp duty and registration such as franking, e-stamping procedures, online mode and the offline option of payment through banks. pdf - CPPDSM4012A List property. [Follows the Six-sigma Approach] to achieve the benchmark of ‘zero error’. 1 synonym for ready reckoner: reckoner. Except in Mumbai, the ready reckoner rates of all municipal corporations is increased by 8. Developers anticipated a decrease in the ready reckoner rates at IGR Maharashtra as a result of the rise in property registrations. (R. 36 KB: GIS Ready Reckoner 2005-06: 655. Simply select the date of your listing or contract start date, enter the number of days forward to calculate and click the Calculate button. The reduction in the Mumbai ready reckoner rate was 0. a1400–1810. Y. The Ready Reckoner is a lightweight calculator which can be accessed and used on the Hive by anyone, whether they are logged in or not. the changes are focused on the current electronic settlement clause in each of the contracts. View Test prep - List Property For Sale P2. 2024-25), after incorporating amendments (only key and selective amendments) proposed by the Union Budget of 2023, are given below for ready. Neglect 8. Where the total income does not NIL exceed Rs. IT calculator for AY 2024-25 with IT ready reckoner for FY 2023-24. 2 instances we know of are listed below. Language. Job ready program. Pune. de. सातारा सांगली सोलापूर कोल्हापूर पुणे. Paddy Power bet calculator. The updated contracts are expected to be released for use by QLS members on 30 January 2023. 15%. New Ready Reckoner Rates Mumbai has been announced by the state government, which will be applicable across the state for the financial year 2022 & 23. Annual Statement Rate (ASR) are commonly known as Ready Reckoner are the fare rates of immovable property, on the basis of which market value is calculated and whereas stamp duty is charged as per Schedule - I of Maharashtra Stamp Act, on the type of instrument. The formula for calculating the rate of a flat is-. For aspiring homebuyers looking to buy a property in the city, knowing the current guideline value helps gauge the final price of the real estate involved. The scholarship is an incredible opportunity for ambitious property managers who want to advance their careers. 8, responding to changes to smoke alarm regulations on 1 January 2022. Antonyms for ready reckoner. Ready Set Takeoff . Y. Real Estate Apprenticeship. CPPDSM4012A List property for sale v19 October 2017 | ONLINE ASSESSMENT | Assessment 2 REIQ student ID# Office use. It is used to look up a conversion in a table rather than calculate it. Download @@softwareName@@ and enjoy it on your iPhone, iPad and iPod touch. the clause will apply if a transfer is a required instrument under the Land Title Regulation 2022. i. K. The REIQ app is designed to assist Queensland real estate professionals in their everyday business return. OED's earliest evidence for ready reckoner is from 1757, in the writing of Daniel Fenning, grammarian and textbook writer. Ready Reckoner Rate Raigad 2021. Policies regarding safety and discrimination. Features: • 90-day Ready Reckoner – calculate the 90-day period for an exclusive or sole listing Download 90 Day Ready Reckoner and enjoy it on your iPhone, iPad and iPod touch. If the exact tax offset amount claimed is not shown in the ready reckoner, add the values for an appropriate combination. Developers anticipated a decrease in the ready reckoner rates at IGR Maharashtra as a result of the rise in property registrations. 2021-22 Income Tax Rates - Individuals Income Tax… Depreciation Rates Chart under Companies Act 2013 Categories Income TaxJust want general information? Email info@woolq. 6%. Find out who made the list. K. Latest News On Stamp Duty & In Maharashtra 2023 . 20232024 20222023 20212022 20202021 20192020 20182019 20172018 20162017 20152016 2014. REIQ Events and Webinars. Certificate IV. Buy & stream it here: by Clément Picon, one of the winn. 2024 Teacher Work Ready Reckoner (Excel) External Link. The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to support member agencies with information, products, training and resources. Selected District. ready reckoner synonyms, ready reckoner pronunciation, ready reckoner translation, English dictionary definition of ready reckoner. Because we separate Like ripples on a blank shore (in rainbows) Because we separate Like ripples on a blank shore. • Commission calculator – calculate commission based on your agency requirements. . of India. The derived fees are calculated at 115% of the listed MBS fee. By using matchsticks to make Roman numerals we can have: VII - VII = O By removing one matchstick we have: VII - VI = I. These are:GST Guide with Ready Reckoner; Guide to GST on Services – (HSN Code wise taxability of all services) He has vast experience in the field of taxation, business process management and implementation. This is a contract date calendar. Homebuyers must also pay registration charges besides paying the necessary stamp duty. The reduction in the Mumbai ready reckoner rate was 0. 2 March 2023 . English Marathi. In Noxus, gladiator warriors known as Reckoners face one another in vicious arenas where blood is spilled and strength is tested- but none has ever been so celebrated as Draven. In the lead up to National Property Managers Day on Friday 22 July, the Real Estate Institute of Queensland (REIQ) has unveiled a timely training program to train and develop new and aspiring property managers called the Property Manager Job Ready Program. Download 90 Day Ready Reckoner and enjoy it on your iPhone, iPad and iPod touch. REIQ Training Team. The ready reckoner allows the user to input, for an individual pupil, their key stage 2 prior attainment and key stage 4 outcome in Attainment 8 or any of its elements. Read reviews, compare customer ratings, see screenshots and learn more about 90 Day Ready Reckoner. 1. Simply select the date of your listing or contract start date, enter the number of days forward to calculate and click the Calculate button. However, you need to be mindful - a special term means it isn't already a standard term, which is a legislated requirement or obligation. We've put together a quick quiz designed to help you explore what real estate career would suit you based on a combination of your skills, abilities and interests. Assessing annual allowance - ready reckoner tool and demonstration. Alistar once fought. In case of individual & HUF (other than II and III below) :-Sr. 7. For flats and apartments, rates range from Rs 34,050 to Rs 1,47,730 per square meter, with locations like Erandwane, Ganesh Peth, and Shaniwar Peth at the higher end. open parking spaces x 40% of the ready reckoner rate of developed land in that zone. Too Much 6. 4. TM. However, things changed a little at the beginning of this year, with the 2016 CONGU revisions stipulating that in fourball betterball it would be increased from three-quarters to 90% handicap allowance. Logging in to My Real Estate Jobs? Please use your Individual Membership login (your Agency login won’t work). Logging in to My Real Estate Jobs? Please use your Individual Membership login (your Agency login won’t work). 1. com. Media enquiries: Claire Ryan, Media and Stakeholder Relations Manager, The Real Estate Institute of Queensland M: 0417 623 723 E: [email protected] REIQ app is designed to assist Queensland real estate professionals in their everyday business return. Department of Registration & Stamps in Maharashtra Website. Ready Reckoner Rate Raigad 2021. readying, n. Ready Reckoner Rates in POWAI. To see the full list of finalists, click here. REIQ members can access the full report in the membership portal. The Ready Reckoner rates are guidance values for property transactions in a specific locality and are used for calculation of stamp duty. more. CaseTech is called cue - casing usage estimator and it has two crystal-clear advantages: firstly, you can use it as a ready-reckoner to estimate your casing requirement and the weight of the sausages. calculator. 31st floor and above. 5 stars and any portion size limit that applies. 31 st floor and above – 20%. Click the button to view the complete list of all verified promo codes for Ready Rocker all at once. Download 90 Day Ready Reckoner and enjoy it on your iPhone, iPad and iPod touch. Ongoing. Simply select the date of your listing or contract start date, enter the number of days forward to calculate and click the Calculate button. This App is Built only for helping insurance agents. The tax laws are constantly changing and a very good example of the same is the new tax regime that was introduced in FY 20-21. 6%. The 90-day Ready Reckoner helps calculate the 90-day. net 2008. 90 Day Ready Reckoner 4. Rental vacancy, Queensland, 2022, Vacancy rates. Download 90 Day Ready Reckoner and enjoy it on your iPhone, iPad and iPod touch. This book has been authored by Dr Vinod K. Anthem Screen Printing Coupons. This is a contract date calendar. The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to support member agencies with information, products, training and resources. TM. 2023-24) by Investing Efficiently With the Budget 2022 implemented in the country, who doesn’t want to reduce their payment…A ready reckoner of how much you need to save for your child. The current editions can continue to be used up to 20 January 2022 but the new clause will impose a contractual obligation on the seller to install smoke alarms in compliance with the new requirements without delaying settlement. The Ready Reckoner Rate in Mumbai and Pune varies depending on the location of the property. For this purpose, IRC constituted a Working Group comprising of Shri S. Ready reckoner rates in Mumbai vary for different areas based on two primary considerations: The current market value of the area; Available amenities and other facilities in the area; Based on this, 19 zones are divided into 221 sub-zones in Mumbai. In Pune, as of May 2023, ready reckoner rates for residential properties vary across different areas. g. The contract price on the sale was $1,105,000, but the sale did not ultimately proceed. TAFE Queensland . Search Property Rates of Residential, Commercial, Retail, Land & Industrial by District, Village or CTS number. Job ready program. We are also coming up with other districts of Maharashtra State, So, do tune in regularly as we bring to you the latest useful. Checking the Ready Reckoner Rates online through the IGR Maharashtra portal or offline at the sub-registrar’s office is hassle-free and requires no. 90 Day Ready Reckoner. . Certificate. Close Feedback. 10%. pdf (139. Fill the details on ‘Mulyankan Suchi. We are available 24/7. The dilemma. 2023-24 & 2024-25 – Illustrative Ready Referencer on Income-tax with Focused Analysis | Break-even Tables for Alternative Tax Regime | 47th Edition. property built-up area x ready reckoner rate for flats in Rs per sq m. Derived Fees Ready Reckoner for Local Medical Officers is a quick reference table for all derived fees. The ability of. Job ready program. 24 percent, Pimpri Chinchwad by 12. Effortlessly add and underline text, insert pictures, checkmarks, and signs, drop new fillable areas, and rearrange or delete pages from your document. Nov 20, 2023. Therefore, reduce the amount to be withheld by $8. The aim of thePrimary Metal Price Ready Reckoner as on 21. It was designed for use in the clinical setting to estimate a patient’s nutrient intake as part of the nutrition therapy process and had been updated seven months prior to the commencement of the clinical trial when menu changes were. YoPro. 4. to be hollowed out, emptied in order to allow a. It’s here! Search ‘REIQ’ and download our NEW 90 Day Ready Reckoner App that is now available on Android’s Google Play and the Apple App store. Breaka. an exclusive agency agreement and is therefore also subject to the 60 calendar day agreement period. In March 2020, the Government of Maharashtra announced two years concession. Features: • 90-day Ready Reckoner – calculate the 90-day period for an exclusive or sole listing • Commission calculator – commission can be determined based on Queensland Government set fees or altered to suit your agencies. A correlation between analysis methods was observed (r = 0. The course is designed to pick up where the entry level Registration course. The rate is reviewed periodically and revised, to bring it closer to market rates. iclue. The meaning of RECKONER is one that reckons. Real Estate Practice (CPP41419) CPD Program. Ready Reckoner contains the latest information for FY 2022-23 H1 (April 2022 – September 2022) and five years historical time series data covered in nine broad chapters. Apps Apps being viewed right now Trending apps today Most popular apps All-time most downloaded apps Top rated apps. 72%. 4. Agreement between methods was tested using t-tests, correlations and Bland-Altman plots. 09 KB: GIS Ready Reckoner 2004-05: 285. gorillavsbear. This book is a great gift for preparing for current affairs in 2022. esp a ready reckoner 'reckoner' also found in these entries (note: many are not synonyms or translations): ready reckoner. Life Drawing Session 5 -10 minute intervals! Brush Info ⬇ Pose Info ⬇Get your Sketchbooks and Pencils ready! Let's draw together!Sketch Brush Set:RECKONER definition: a table of numbers used to facilitate simple calculations , esp one for applying rates of. The REIQ Contracts for House & Land (18th edition) and CTS (14th edition) were released on 30 January 2023. The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to support member agencies with information, products, training and resources. The ready reckoner allows the user to input, for an individual pupil, their key stage 2 prior attainment and key stage 4 attainment in any of the three subject areas in the English Baccalaureate. The revision occurred despite the State government’s decision to maintain the ready reckoner rates in May 2020 because it was evaluating the new rates in the wake of the Coronavirus epidemic. Simply select the Year for which you want to view the ready reckoner rates of Maharashtra District and get the same instantly for each of the Districts Year Wise across Maharashtra. The REIQ app is designed to assist Queensland real estate professionals. The REIQ app is designed to assist Queensland real estate professionals in their everyday business return. 2021-22 Income Tax Rates - Individuals Income Tax… Save Tax in F. Annual Statement of Rates. Turn data collection into an experience with Typeform. . Course overview. The REIQ app is designed to assist Queensland real estate professionals in their everyday business return. Sales Masterclass. 15 percent, Panvel by 9. 2024-25), after incorporating amendments (only key and selective amendments) proposed by the Union Budget of 2023, are given below for ready. Job ready program. REIQ Property Management Job Ready Program. REIQ Women in Real Estate (WIRE) Lunch. Step Reckoner, a calculating machine designed (1671) and built (1673) by the German mathematician-philosopher Gottfried Wilhelm von Leibniz. . FREE one-on-one student support sessions. blackcurrant. The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to support member agencies with information, products, training and resources. Finis Terrae 10. We ready a 7 day challenge so that you can expertise what the benefits of driving an electrical vehicle are. REIQ Awards For Excellence. So you can download it in English. computer. Y. 90 percent, Nasik by 12. Need synonyms for ready reckoner? Here's a list of similar words from our thesaurus that you can use instead. ouse invoice with eight multiplications. Como dizem ready reckoner Inglês? Pronúncia de ready reckoner 1 pronúncia em áudio, 4 sinônimos, 1 significado, 9 traduções, e mais, para ready reckoner. The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to support member agencies with information, products, training and resources. We've calculated your annual parental contribution by subtracting the loan your child will receive after means-testing from the full loan available for someone on. 74 percent. . Real Estate Practice (CPP41419) CPD Program. The REIQ has been representing the Queensland real estate profession for more than 100 years, with over 60,000 graduates choosing us for their real estate training. Free; Jaquar - The Leading Bath Solution Provider. PDA. Ready Reckoner Rates in CHANDIVLI. Doc Preview. 1 March 2024. m. and date. Minimum housing standards - Are you prepared? Readers will of course be aware that minimum housing standards will commence for new tenancies from 1 September 2023, and for all tenancies from 1 September 2024. Large File Handling. As the property was bought through a court receiver auction, the buyer approached the Bombay High Court, to direct the sellers to bear the liability on past stamp duty, as one of the sellers had refused to bear the cost. Free; A free program for Android, by Iclue. Queensland Law Society and the Real Estate Institute of Queensland (REIQ) are releasing updated REIQ sale of land contracts on 30 January 2023 due to the e-conveyancing mandate commencing on 20 February 2023. Chambers's Twentieth Century Dictionary # Ready-reckoner a book of tables giving the value of any number of things from the lowest monetary unit upwards: also the interest. Ready reckoners are used in the clinical setting as a tool for the estimation of nutrient intake. The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to support member agencies with information, products, training and resources. [Verse 1] Reckoner. Transitional end date ready reckoner (Excel) This ready reckoner has been designed to assist in calculating the date that a doctor's transitional pay protection will expire, in accordance with Schedule 15 of the 2016 TCS. hollow // opening prayer. new Radiohead video:: "reckoner" winning animated video for "Reckoner," chosen by the band as the song's official video. POWAI. Countdown to minimum housing standards. The Rich Man’s Ready Reckoner, [52], compiled by Brown and O’Brie n and published in 1970 claims: “Other reckoners leave off at a miserable 10,000. de. an exclusive agency agreement and is therefore also subject to the 60 calendar day agreement period. Language. Jan 4, 2022 – The REIQ accredited agency logo is a powerful marketing tool which signifies that your agency is committed to best practice and professionalism. 2023; Primary Metal Price Ready Reckoner as on 18. g. Job ready program. Free; A free program for Android, by Life Technology. Belfry 5. The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to support member agencies with information, products, training and. Features: • 90-day Ready Reckoner – calculate the 90. About reiq. REIQ Women in Real Estate (WIRE) Lunch. Annual Statement Rate (ASR) are commonly known as Ready Reckoner are the fare rates of immovable property, on the basis of which market value is calculated and whereas stamp duty is charged as per Schedule - I of Maharashtra Stamp Act, on the type of instrument. REIQ Property Management Job Ready Program. In this application, you can Calculate Premium offline. The REIQ app is designed to assist Queensland real estate professionals in their everyday business return. 11. Sterling Decimal. Rs 32,000. See the list of winners and finalists here. If a new property owner purchases a 500-square-meter apartment at a ready reckoner rate of Rs 50,000, the property's value is: Property Worth: Rs (50,000 X 500) = Rs 2,50,00,000. It lists a range of foods and drinks commonly sold in school canteens. Free; REIQ's 90 Day Ready Reckoner App Review. Sales Masterclass. Getty Images. Monthly profiles and ready reckoners. open parking slots x 40% of ready reckoner rate of developed land in that zone. 28 October 2023. Now, navigate to the 'Online Services' section. REIQ Antonia Mercorella discusses the passing of the Property Law Bill 2023 by the Queensland Government. NOTE : we are in no way associated with gujarat government. REIQ events advance your network and your skills, enabling you to gain insight and knowledge from industry leaders while connecting with like-minded professionals. This benchmark is known as the Ready Reckoner/Circle rate. Significant changes include. 4 days a year (228 less 6. Year. 7 per cent in March, from 2. The Real Estate Institute of Queensland (REIQ) is the peak professional association for the real estate industry in Queensland and exists to support member agencies with information, products, training and resources. Free; A free app for Android, by KitApps Inc. The online Ready Reckoner calculation can be done on Carpet Area or Built-Up Area. Simply select Taluka to get the ready reckoner rates of division or villages wise. Premium Charged. The term “Ready Reckoner”, according to the Oxford English Dictionary, was first used by Daniel Fenning in 1757 as the title of his publication “The Ready Reckoner; or Trader’s Most Useful. When you visit the sub-registrar office, you will learn about a new term, the Ready Reckoner Rate. Nominations close this Friday, 14 July for the REIQ Awards for Excellence. In a major relief to both homebuyers and realty developers, the government of Maharashtra has decided not to hike the Ready Reckoner rates in the state for the financial year 2023-24. 80 per cent by the government of Maharashtra. Average per item (Seconds) 1 0. If you have any questions and you are an REIQ Member, please call the Agency Advice Service on 1300 697 347. Reckoner Lyrics. 2022 - 23.