Handelsgesetzbuch deutschland pdf

Section Liability of the shipper and of third parties. The inaccuracy or incompleteness of the required information regarding the goods;. The lack, incompleteness or inaccuracy of the documents or information stipulated in section 1. However, the shipper shall be released from liability if it is not responsible for the breach of duties.

This shall not apply if the third party is not responsible for the breach of duties. However, the shipper and the Ablader shall each be liable to the carrier only for the damages and expenditures resulting from the respective inaccurate or incomplete information that either of them provided.

In derogation from the first sentence, the compensation of damages to be provided by the shipper or the Ablader may be limited, in terms of its amount, also by pre-worded terms of contract.

Section Termination by the shipper. The agreed freight, as well as any expenditures that the carrier is entitled to have refunded, after setting off any expenses it saved as a result of the termination of the contract, or anything it acquired or failed, in bad faith, to acquire; or. Payment of one third of the freight agreed dead freight, Fautfracht. Where the termination is based on reasons within the sphere of risks to be borne by the carrier, no claim to payment of Fautfracht pursuant to the first sentence number 2 shall arise; in such event, the entitlement pursuant to the first sentence number 1 shall likewise not be applicable insofar as the carriage is of no interest to the shipper.

Where the termination is based on grounds within the sphere of risks to be borne by the carrier, the carrier must bear the costs, notwithstanding the first sentence. However, any freight for goods which the carrier transports on the same ship in place of the goods which had not been loaded and stowed shall be deducted from the full freight.

In addition, the carrier is entitled to demand further security to the extent that the incompleteness of the consignment causes it to lose security for the full freight. Furthermore, it may also terminate the contract pursuant to subsection 2 without setting a deadline if unusual circumstances dictate that, after balancing out the respective interests of the parties, it cannot be reasonably expected of the carrier to continue the contractual relationship.

Section Subsequent instructions. Specifically, it may instruct the carrier to stop the goods in transit or to deliver them to another destination, or that it deliver them to a different discharging wharf or to another consignee.

The carrier is obliged to comply with such instructions only insofar as this can be done without the risk of prejudice to its business, or damage to the shippers or consignees of other shipments. Henceforth, the right of disposal pursuant to subsection 1 shall lie with the consignee. Should the consignee exercise this right, it shall reimburse the carrier for the resulting expenditures the latter must incur, while also paying reasonable remuneration; the carrier may require an advance payment as a precondition to carrying out the instruction.

This liability shall not exceed the amount which would have been payable if the goods had been lost. Any arrangement expanding or further restricting the liability shall be effective only if it is negotiated in detail, whether for one or several similar contracts between the same parties. Section Obstacles to carriage and delivery. If that party is the consignee, and if the consignee cannot be located or refuses to accept the goods, the shipper shall have the right of disposal pursuant to the first sentence, provided no bill of lading has been issued; the sea waybill need not be produced in such a case even if its terms require that this be done when exercising the right of disposal.

If instructions have been issued to the carrier and the obstacle is not within the sphere of risks to be borne by the carrier, the carrier may assert claims pursuant to section 1 fourth sentence. For instance, the carrier may discharge the goods from the ship and store them, it may entrust them to a third party for storage for the account of the party having the right of disposal pursuant to section or section , or it may return them; should the carrier entrust a third party with the goods, it shall be liable only for exercising due diligence in choosing such third party.

The carrier may destroy goods that cannot be sold. The carriage is deemed to have been terminated once the goods have been discharged from the ship. Section Payment; calculation of freight. In addition to the freight, the carrier is entitled to be reimbursed for its expenditures insofar as these were incurred in the interests of the goods and the carrier could reasonably regard them as necessary in the circumstances.

If the carriage is terminated prematurely due to an obstacle to carriage or delivery, the carrier shall be entitled to a pro-rata share of the freight for the completed part of the carriage, provided said partial carriage was of interest to the shipper.

However, the carrier must accept that any savings, or any monies it has earned, or has failed, in bad faith, to earn, are set off from this amount. Section Rights of consignee; duty to pay. If the goods have been delivered damaged or late or have been lost, the consignee may assert, in its own name, the rights against the carrier under the contract for the carriage of general cargo; the shipper remains entitled to assert these claims.

It makes no difference in this context whether the consignee or the shipper is acting in its own interest or in the interest of another party. Where no accompanying document has been issued, or no accompanying document has been presented to the consignee, or where the amount payable as freight is not evidenced by the accompanying document, the consignee is to pay the freight agreed with the shipper, provided it is not unreasonable.

The carrier shall also have a lien on the goods of the shipper for all undisputed claims under other contracts concluded with the shipper regarding marine freight, freight, forwarding, and storage. The lien extends to the accompanying documents. If the consignee cannot be traced, or if the consignee refuses to accept the goods, then the warning and the notifications are to be addressed to the shipper. Section Subsequent carrier.

The lien of each preceding carrier shall persist for as long as the lien of the last carrier is in force. Section Ranking order of several liens. Should several liens covering the same goods arise pursuant to sections , , , b and , the ranking of these liens as between themselves shall be determined pursuant to section Subtitle 2 Liability for loss of or physical damage to the goods.

Section Grounds for liability. Section Particular grounds for exclusion of liability. Perils, dangers, and accidents of the sea or other navigable waters;.

War or hostilities, social unrest, acts by public enemies, or measures taken by sovereigns, as well as quarantine restrictions;. Acts or omissions by the shipper or the Ablader , specifically insufficiency of packing or improper marking of the cargo units by the shipper or the Ablader ;.

Inherent features or characteristics of certain goods that make them particularly susceptible to damage, particularly through breakage, rust, internal spoiling, drying, leakage, or normal wastage in bulk or weight;. The first sentence shall not apply insofar as the damage could have been avoided by a prudent carrier exercising due care.

The first sentence shall not apply if the goods were carried by a ship that was not seaworthy or not cargoworthy. Section Inadmissible loading and stowing of goods on deck. Section Responsibility for other persons. The same shall apply to fault or neglect on the part of other persons whose services it is using for the carriage of goods. Section Compensation based upon value. The costs necessary in order to mitigate or remedy the damage are considered to be equal to the amount of the difference determined in accordance with the first sentence.

Section Assessment costs. In the event of loss of or damage to the goods, the carrier shall bear the costs of assessing the damage; this shall be in addition to the compensation payable pursuant to section Section Limit of liability in the event the goods are damaged.

Inasmuch as the accompanying document does not provide this information, the given article of transport shall be deemed to be a package or unit. Of the entire cargo if the entire cargo has depreciated in value; or.

Of the part of the cargo that has depreciated in value, if only a part of the cargo has depreciated in value. Section Unit of account. Each amount shall be converted into euros using the exchange rate between the euro and the Special Drawing Right on the date of delivery of the goods, or on the date agreed by the parties. The value of the euro, in terms of the Special Drawing Right, is to be determined using the calculation that the International Monetary Fund applies for its operations and transactions on the day in question.

Section Non-contractual claims. However, these objections may not be lodged if any of the following situations apply:. They are made with regard to an agreement that deviates from the regulations stipulated by the present Subtitle to the detriment of the shipper;. The third party had not consented to carriage of the goods, and the carrier was aware that the shipper did not have the authority to send the goods, or was unaware of this due to its own gross negligence; or.

The goods, prior to being taken over for carriage, had been lost while in the possession of the third party, or by a person deriving its right to possession from said third party.

Section Conduct barring exemptions from liability and limitations of liability. The exemptions from and limitations of liability provided for under the present Subtitle and under a contract for the carriage of general cargo shall not apply in the following cases:. The damages were caused by an act or omission of the carrier, done with the intent to cause such damage, or recklessly and with knowledge that such damage would probably result; or.

The carrier had agreed with the shipper or the Ablader that the goods were to be carried below deck, whereas the damages resulted from the goods having been loaded and stowed on deck. Section Actual carrier. Section Notice of damage. The notice must describe the loss or physical damage in sufficiently clear terms.

Timely dispatch of the notice shall suffice in order to comply with the corresponding deadline. Section Presumption of loss. The first sentence shall not apply if the carrier is relieved from its obligation to deliver the goods due to a right of retention or lien, or if a lien has been placed on the goods for a contribution owed to the general average, thereby preventing delivery of the goods. Any obligation to pay the freight and any claims to compensation of damages shall remain unaffected.

Section Divergent arrangements. That the liability of the carrier for loss or physical damage will be limited to higher amounts than those set out in Section Subtitle 3 Accompanying documents. Section Entitlement to issuance of a bill of lading. The master as well as any other party authorised to sign bills of lading on behalf of the Reeder shall be entitled to issue the bill of lading on behalf of the carrier.

If a party other than the Ablader delivers the goods for carriage, or if no party has been designated as Ablader , then the shipper shall be deemed to be the Ablader. By virtue of the bill of lading, the carrier confirms receipt of the goods and enters into obligation to carry them to their destination and to deliver them to the person entitled by virtue of the bill of lading against return of said bill of lading. Section Contents of the bill of lading. Name and address of the consignee and special address, if any, for notification;.

Nature of the goods along with their externally apparent condition and characteristic features;. Quantity, number or weight of the goods and their permanent, legible leading marks;.

Freight owed at delivery, costs incurred up to the time of delivery as well as a note concerning payment of the freight;. Section Bill of lading format; authorisation to issue statutory instruments.

Section Evidentiary effect of the bill of lading. If the description given therein refers to the contents of a closed article of transport, then the bill of lading shall establish the presumption set out in the first sentence only if the carrier has inspected the contents and the results of said inspection have been recorded in the bill of lading. Such reservation must indicate the following:. Which information furnished in the bill of lading is incorrect, and what the correct information should be;.

Why the carrier had no sufficient opportunity to verify the information furnished. Section Position of Reeder when carrier data are inadequate. If a bill of lading issued by the master or by any other party authorised to sign bills of lading on behalf of the Reeder does not identify the carrier, or if said bill of lading identifies a person as a carrier who is in fact not the carrier, then the rights and duties under the bill of lading shall devolve onto the Reeder instead of the carrier.

Section Entitlement under the bill of lading; legitimation. The claims by virtue of a contract for the carriage of goods by sea as confirmed in a bill of lading may be asserted only by the person entitled by virtue of the bill of lading. The presumption shall be that the rightful holder of a bill of lading is also the person entitled by virtue of the bill of lading. A party shall be deemed the rightful holder of a bill of lading if the bill of lading in question meets any one of the following criteria:.

Section Carrying out instructions. The carrier may carry out instructions only against presentation of all the executed copies of the bill of lading. However, the carrier may not carry out any instructions issued by the legitimate holder of the bill of lading if the carrier is aware, or grossly negligently unaware, that the rightful holder of the bill of lading is not the person entitled by virtue of same.

The liability shall not exceed the amount which would have been payable if the goods had been lost. Section Delivery in exchange for the bill of lading. Opting to exercise this right shall oblige the rightful holder of the bill of lading to pay freight and any other remuneration pursuant to section subsections 2 and 3. However, the carrier may not deliver the goods to the rightful holder of the bill of lading if the carrier is aware, or grossly negligently unaware, that the rightful holder of the bill of lading is not also the person entitled by virtue of same.

Should several rightful holders claim the goods, the carrier must deposit the goods in a public warehouse or in some other form of safe storage and must accordingly inform the holders who have come forward, while citing the reasons for proceeding in this manner. An agreement to which the bill of lading merely makes reference is not incorporated into the bill of lading.

The same shall apply in relation to any third party to whom the bill of lading was transferred. Notwithstanding the provisions under subsection 2 , moreover, the actual carrier may rebut the presumptions pursuant to section if the bill of lading was issued neither by the actual carrier, nor by a party whom the actual carrier authorised to sign bills of lading.

Section Liability for inaccurate information in the bill of lading. However, the liability pursuant to the first and second sentences shall not apply unless the carrier knew — or should have known, had it exercised the due care of a prudent carrier — that the information was missing or was inaccurate or incomplete. The liability set forth in the first sentence shall not apply unless the issuer knew —- or should have known, had it exercised the due care of a prudent carrier — that the name of the carrier was either missing or inaccurately stated.

Provided the carrier is in possession of the goods, the transfer of a bill of lading to the consignee identified therein shall have the same effects, in terms of the acquisition of rights to the goods, as does the delivery of the goods for carriage. The same shall apply to a transfer of the bill of lading to third parties. Section Divergent provision made in the bill of lading. A provision made in the bill of lading that diverges from the regulations on liability set out in sections through or in section 2 , section 4 or section shall be effective only if the pre-requisites of section have been met..

The second sentence shall not apply to any provision made pursuant to section 2 number 1. Section Sea waybill; authorisation to issue statutory instruments. Section is to be applied mutatis mutandis to the content of the sea waybill, subject to the proviso that the shipper takes the stead of the Ablader.

Section shall apply mutatis mutandis. The Federal Ministry of Justice and Consumer Protection is hereby empowered to determine by regulation, issued in agreement with the Federal Ministry of the Interior and not requiring the consent of the Federal Council Bundesrat , the details of issuing, presenting, returning and transmitting an electronic sea waybill, as well as the particulars of the process of posting retroactive entries to an electronic sea waybill.

Title 2 Voyage charter contract. Section Voyage charter contract. Each of the parties may demand that the voyage charter contract be recorded in writing. Section Port of loading; loading wharf. Section Notice of readiness for loading. Insofar as the shipper has yet to designate the loading wharf, the carrier may already give notice of readiness for loading once the ship has reached the port of loading.

If notice of readiness for loading is given outside of the office hours customary for the location of the loading wharf, then said notice shall be deemed to have been received at the start of the next office hour customary for the location.

Section Loading time; laytime on demurrage. In calculating the loading time and the laytime on demurrage, days shall be counted in unbroken sequence, while including Sundays and holidays. Periods during which it is impossible to load and stow the goods on board the ship for reasons within the sphere of risks to be borne by the carrier shall not be included in the computation. Section Loading and stowing goods. Section Partial carriage. If the shipper exercises this right, the carrier shall be entitled to the full freight, to any demurrage that may have accrued, as well as to compensation for any expenditures incurred because of the incompleteness of the consignment.

If the voyage charter contract entitles the carrier to use the same ship to carry other goods in place of the cargo units that have not been loaded and stowed on board, and if the carrier exercises said right, then the freight for the carriage of these other goods shall be deducted from the full freight. Insofar as the carrier is deprived of security for the full freight due to the incompleteness of the consignment, it may demand that other security be provided. If the reasons for which the complete cargo is not carried are within the sphere of risks to be borne by the carrier, then the carrier shall be entitled to a claim pursuant to the second through fourth sentences only insofar as goods are in fact being carried.

If by the expiry of the deadline, only a part of the goods has been loaded and stowed, or handed over for carriage, the carrier may carry the cargo units already loaded and stowed or handed over, and may assert the claims pursuant to subsection 1 second through fourth sentences.

Section subsection 4 shall apply mutatis mutandis. Section Termination by the carrier. Section Discharge from the ship. However, notwithstanding the provisions under section 3 second sentence, the consignee shall owe demurrage for any exceedance of the discharging time, even if, upon delivery of the goods, the consignee was not informed of the amount owed.

Subchapter 2 Contracts for the carriage of passengers and their luggage. Section Scope of application. The right to assert a limitation of liability pursuant to sections through or sections 4 through 5m of the Inland Waterways Act Binnenschifffahrtsgesetz shall remain unaffected. Furthermore, the liability-related provisions in the present Subchapter shall not apply if the damage is caused by a nuclear incident originating in a nuclear facility and the operator of said facility is liable for such damage pursuant to the regulations of the Convention of 29 July on Third Party Liability in the Field of Nuclear Energy in the version promulgated on 5 February Federal Law Gazette Bundesgesetzblatt II p.

The following definitions shall apply for the terms used in the present Subchapter:. Section Liability of the carrier for personal injuries. However, the carrier shall be released from such liability if:. The incident occurred due to acts of public enemies, an act of war, a civil war, civil unrest, or an exceptional and unavoidable natural disaster that was impossible to avert; or. The period in which the passenger is on board the ship, including the period in which he is embarking or disembarking; and.

The period in which the passenger is transported by water from land to the ship or vice versa, insofar as the costs of this transport are included in the fare, or insofar as the vessel used for this auxiliary transport has been put at the disposal of the passenger by the carrier.

The term does not cover the period which the passenger spends in a marine terminal or station, on a quay or in any other port installation. Section Liability of the carrier for physical damage to luggage and damages resulting from delays in the re-delivery of luggage. However, such liability shall be ruled out if the delay in re-delivery of the luggage is attributable to labour disputes.

For cabin luggage, excepting luggage that the passenger has in or on the vehicle:. This shall likewise apply to any fault or neglect on the part of any other person of whose services the carrier avails itself in performing the carriage. Section Limit of liability for personal injury. Where damages are awarded in the form of periodical income payments, the equivalent capital value of those payments shall not exceed the said limit.

War, civil war, revolution, rebellion, insurrection, or civil strife arising therefrom, or hostile acts by or against a belligerent power;. Seizure, attachment, arrest, restraint of disposition, or detainment, as well as the consequences thereof, or any attempt thereat;. Derelict mines, torpedoes, bombs or other derelict weapons of war;. Attacks carried out by terrorists or by persons acting on malice or for political motives, as well as any action taken to prevent or counter such attacks;.

Section Limit of liability for physical damage to luggage and damages due to delays in the re-delivery of luggage. However, this portion may not exceed the amount of units of account insofar as physical damage to a vehicle is involved, or units of account insofar as the loss of, physical damage to or delayed re-delivery of other luggage items is involved.

Section Interest and costs of court proceedings. Any interest charges and costs of court proceedings must be reimbursed above and beyond the limits of liability set out in sections , and The relevant amount shall be converted into euros based on the exchange rate between the euro and the Special Drawing Right on the date of the judgment or the date agreed upon by the parties.

The exchange rate between the euro and the Special Drawing Right shall be calculated in accordance with the method of valuation applied by the International Monetary Fund in effect on the date in question for its operations and transactions. Section Conduct barring limitation of liability.

The carrier shall not be entitled to the benefit of the limits of liability set out in sections and and provided for in the contract for the carriage of passengers and their luggage insofar as the damage suffered resulted from an act or omission of the carrier, done with the intent to cause such damage, or recklessly and with knowledge that such damage would probably result.

Any contractual arrangements whereby the carrier expands its own liability shall affect the actual carrier only if the actual carrier has agreed to them in writing. Section Concurrent claims. Claims in respect of the death of or personal injury to a passenger, or for the loss of, physical damage to, or delayed re-delivery of luggage may be asserted against the carrier or actual carrier only on the basis of the provisions of the present Subchapter.

The notice need not be given, however, if the condition of the luggage has at the time of its receipt been the subject of joint survey or inspection. In the case of externally apparent physical damage to cabin luggage: the time of disembarkation;.

In the case of physical damage to luggage that is not externally apparent, or for lost luggage: fifteen 15 days after disembarkation or re-delivery of the luggage, or after the date on which the luggage should have been re-delivered to the passenger.

Timely dispatch of the notice shall suffice for purposes of compliance with the respective deadline. Section Lapse of claims to compensation of damages. A claim for compensation of damages in respect of the death of or personal injury to a passenger, or in respect of the loss of, physical damage to, or delayed re-delivery of luggage shall lapse unless it is asserted before a court of law within one of the periods set out below:.

Three 3 years from the date on which the claimant becomes aware of the death or personal injury, or of the loss of, physical damage to, or delayed re-delivery of luggage, or from the date on which the claimant should have become aware under normal circumstances; or. Five 5 years from the date of disembarkation or from the date when disembarkation should have taken place, whichever is later. Section Divergent agreements.

Unless otherwise provided for in section 4 , any agreement which rules out or limits liability for the death of or personal injury to a passenger, or for the loss of, physical damage to or delayed re-delivery of passenger luggage, shall be invalid insofar as it was made prior to the event that caused the death of or personal injury to a passenger or the loss of, physical damage to or delayed re-delivery of passenger luggage.

Chapter 3 Charter contracts for ships. Subchapter 1 Chartering a ship. Section Bareboat charter contract. Unless otherwise agreed, the charter rate is to be paid in advance on a fortnightly basis.

Section Turning over and returning the ship; maintenance. Upon the charter relationship ending, the charterer must return the ship in the same condition, with due account being taken of the wear and tear resulting from use in accordance with the terms of contract.

If the charter contract calls for charter rate to be paid monthly or at longer intervals, then it shall be possible to terminate the charter party in accordance with normal procedure giving notice of three months to the end of a calendar quarter. Section Time charter contract. Section Time charter party.

Each of the parties to the time charter agreement may demand that the agreement be recorded in writing time charter party. Section Provision of the ship. Section Maintenance of the ship in contractually agreed condition.

For the duration of the time charter contract, the owner must maintain the ship in a condition suitable for the contractually agreed use.

In particular, the owner must ensure that the ship is seaworthy and, insofar as the ship is to be used to carry goods, that it is also in cargoworthy condition. Section Use of the ship. Insofar as the time charterer instructs the owner to navigate to a specific harbour or berth, it shall be incumbent on the time charterer to exercise due care in choosing a safe harbour or berth.

Section Notification obligations. The owner and the time charterer must notify each other of any and all significant circumstances concerning the ship and the voyage. Section Loading and discharge of goods. Section Costs of operating the ship. Furthermore, the time charterer is to procure the fuel required for operating the ship; such fuel must be of commercial quality.

If the ship cannot be used to the full extent contractually agreed, a reasonably reduced hire shall be payable. However, the debtor shall be entitled to deposit the amount in question until such time as the charterer notifies it of the lien. Section Breach of duties. Section Right of retention. The owner may refuse performance of its obligations, including the loading and stowing of goods on board and the issuance of bills of lading, for as long as the charterer is in default with regard to a hire amount that is due and payable.

Section Return of the ship. However, the party responsible, by its fault or neglect, for causing the agreement to be terminated without notice must compensate the other party for any damages resulting from premature termination of the contractual relationship. Subchapter 1 Collision of ship. Section Obligation to compensate for damages.

Where a collision occurs between sea-going ships, the Reeder of the ship causing the collision shall be liable for the damage caused to the other ship and to the persons and property located on board on either or both of the ships. However, such obligation to compensate for damages shall arise only if fault or neglect is attributable to the Reeder of the ship causing the collision, or to one of the persons referred to in section Section Contributory fault.

If it is not possible to determine the degree of the respective faults or neglects, then the liability of all Reeder concerned shall be apportioned equally. In their relation inter se , the scope of the compensation to be paid by each Reeder shall be determined in accordance with subsection 1. Section Damage without collision. If a ship, either by the execution or non-execution of a manoeuvre, or by the non-observance of a navigation rule, causes damage to another ship, or to the persons or property on board that ship, without a collision taking place, then sections and shall be applied mutatis mutandis.

Section Involvement of an inland waterway vessel. The provisions of the present Subchapter are to be applied mutatis mutandis if an inland waterway vessel is involved in the accident. Section Duties of the salvor and of other persons. A sea-going ship or inland waterway vessel or other property that is in danger at sea;.

An inland waterway vessel or other property that is in danger in inland waters, insofar as the assistance is provided from a sea-going ship. However, the following shall not be deemed a ship or other property within the meaning of subsection 1 :.

An object attached permanently and intentionally to the shoreline;. A fixed or floating platform, or a mobile offshore drilling rig, such platform or rig being engaged on site in the exploration, exploitation or production of sea-bed mineral resources.

Once the ship or other asset has been brought to a place of safety, the persons listed in the first sentence shall be obliged to accept re-delivery of the ship or of the other property upon being reasonably requested to do so by the salvor.

Section Prevention or minimisation of damages to the environment. The owner and the skipper or master of the ship in distress, as well as the owner of the other property in danger, in turn shall owe the same duty to the salvor. HGB includes the governance on the registration of companies in Germany and the ordinances they must adhere to. For example, HGB includes provisions on the use of commercial brokers , agents and the formation and dissolution of partnerships with third parties.

Under the law, non-compete clauses in employees' hiring contracts must be in writing. There are also provisions regarding charter contracts for ships and salvage rights.

IFRS allows for the revaluation of the fair value of property, intangible assets , investment property, equipment, and inventions within set industries. German accounting law does offer some exceptions to the fair value assessment of financial instruments from banks and financial institutions that are held for trading.

Income statements are largely similar under either set of accounting laws, but differences do exist. There is no statement of comprehensive income under German account practices. Income statements can be issued by using the cost of sales or total cost methods. Furthermore, income drawn from discounting provisions must be included with other interest and similar income. With IFRS, a company can decide to show its income or expenses as a single statement of comprehensive income or as two statements.

The separate statements can show components of profit or loss, plus another statement for other income. HGB only requires a statement of cash flows for consolidated financial statements and for publicly traded companies that are not required to file consolidated financial statements. IFRS and German accounting practices both classify cash flows by operating, investment, and financing activities. Investing Essentials. How To Start A Business. Financial Analysis. Actively scan device characteristics for identification.

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