citadelconsulting.hu | Citadel Consulting is an independent advisory firm that is engaged in providing professional M&A (mergers and acquisitions) and management consulting services. | post merger, merger integration, professional merger, merger acquisition | advisory, consulting, sell, capital, buy | 9 |
tenyerlegal.hu | Merger of a Hungarian subsidiary into its parent company based in Luxembourg (managing the cross- border merger process) Establishing a branch office of a foreign company in Hungary Drafting the terms and conditions of a syndicate contract Competition law review of contractual practices… | fusion merger, merger division, border merger, merger company, merger process | contract, legal, law, agreement, procedure | 8 |
hklegal.hu | …law, corporate law and real property law. He founded dr. Kovács Tamás Law Fim in 2006 and managed it as its leading partner until the firm’s merger with Hubbes Law Firm in 2016. He specialized in capital investment and M&A, energy and environment matters, real property law, international… | firm merger, merger hubbes, corporate merger, merger de, disposal merger | legal, law, attorney, energy, investment | 4 |
nt.hu | Nagy és Trócsányi Ügyvédi Iroda has a strong corporate offering, advising on cross-border mergers, corporate finance, corporate governance and restructuring. Ildikó Varga regularly advises multinational corporations on their foreign direct investment and acquisitions in Hungary. | border merger, merger corporate, merger acquisition | law, legal, firm, client, energy | 4 |
sipeuropa.hu | If the Company is involved in a merger, acquisition or asset sale, Your Personal Data may be transferred. We will provide notice before Your Personal Data is transferred and becomes subject to a different Privacy Policy. | information merger, merger divestiture, negotiation merger, merger sale, company merger | datum, personal, purpose, use, device | 3 |
dezsenyi.hu | - company spin-offs and mergers (restructuring of a division into a new company, or mergers of divisions or mergers following an acquisition) | off merger, merger restructure, company merger, merger division, division merger | law, legal, client, labour, attorney | 2 |
derossi.hu | Business valuation is a pivotal tool when considering strategic movements such as a merger, acquisition, or sale, offering an accurate understanding of your enterprise's worth for effective negotiations. Beyond these transactions, business valuation is also a cornerstone when you're looking to… | movement merger, merger acquisition | valuation, auditing, financial, datum, potential | 2 |
csmugyved.hu | law of the single internal market, european competition law, european merger & acquisition, european consumer protection, european private international law, european business transactions, european civil procedure | registration merger, merger acquisition, european merger | law, introduction, speciality, legal, international | 2 |
vojtek.hu | new sales channel or technique. Launching a company or a business unit may be considered as a project, just like the acquisition of a company or a merger. Interim managers can be asked to manage some special projects with requirements more significant than the expertise accumulated within the… | company merger, merger interim, implementation merger, merger acquisition | manager, task, portfolio, solution, expertise | 2 |
beingmore.hu | • identifying and reducing organizational risks of generational handover, mergers and acquisitions. | handover merger, merger acquisition | leadership, journey, development, performance, organizational | 2 |
ls-simon.hu | Our partner has played a major role in outstanding transactions involving restructuring of series of Hungarian companies, sale of their assets and various corporate mergers. Furthermore, he assisted several foreign venture capital firms in acquisition of a controlling participation in numerous… | enterprise merger, merger transaction, corporate merger, merger furthermore | law, transaction, firm, attorney, hungarian | 2 |
studiolegale.hu | We are fluent in English and Italian. We have considerable experience in civil litigation, tax law, company law, employment law, property law, insolvency law, agricultural law, administrative law, European law, criminal law, family law, competition law, mergers and acquisitions. | law merger, merger acquisition, dilligence merger, merger aquisitions | law, firm, associate, client, insolvency | 2 |
validum.hu | Legal compliance and risk management – We support organizations with environmental permitting, compliance with national and European legislation, risk assessments and due diligence for all manner of transactions including disposals, mergers, and acquisitions, debt-financed, securitizations. | disposal merger, merger acquisition | safety, fire, system, training, environmental | 2 |
genaudit.hu | Accounting tasks related to reorganization (change of the legal form of the company, merger, demerger, separation), preparation and audit of statements of assets and liabilities | company merger, merger demerger, succession merger | tax, main, news, financial, accounting | 2 |
innovators.hu | In cases of mergers and acquisitions culture is a factor that is usually not taken into account by the due diligence process. However when it comes to post-merger integration, it is always the most challenging aspect to manage. | case merger, merger acquisition, post merger, merger integration | innovator, development, people, challenge, leadership | 2 |
mlszsz.hu | a) Announce the inception or the dissolution of the Association and the merger with other Associations; | association merger, merger association | association, member, shall, presidency, president | 2 |
druzsoki.hu | As attorney and working at large corporations, the Uzsoki Law Firm has more than 15 years of experience in the field of mergers & acquisitions, energy law and corporate governance. | field merger, merger acquisition | law, area, practice, main, corporate | 2 |
columbiapartners.hu | …He has worked as a consultant for McKinsey & Company mainly in the telecommunications and insurance sectors for the last 8 years. As a consultant, he has led projects in nearly 20 countries on a wide range of topics, from strategy development and implementation to new product launches and mergers. | launch merger, merger restructure | offer, investment, mainly, contract, close | 2 |
thegcindex.hu | Change Management – Culture Transformation Programmes – Equality, Diversity & Inclusion – Leadership Coaching & Development – Management Consulting – Mergers & Acquisitions – Organisational Design & Development – Talent Development – Team Coaching & Development – Young People Development | merger acquisition, consulting merger | change, consulting, mindset, development, culture | 2 |
katalizis.hu | adaptation, trust, acceptance, committance, merger, openness, spirituality, wholeness, etc... | committance merger, merger openness | theory, motive, model, motivation, action | 1 |
opusglobal.hu | OPUS GLOBAL Plc. has direct and indirect minority interest in significant companies. The hereof interests are managed in the Asset Management segment of the company. The Company defined its portfolio and prepared the merger of KONZUM Plc., which was performed as of 31 June 2019, upon a conscious… | portfolio merger, merger konzum | global, value, industry, food, industrial | 1 |
feketebarbara.hu | Establishment of legal persons (such as: association, general partnership, limited partnership, private limited-liability company), preparation of legal persons documents related to changes in data, or transformation, merger or division of legal persons. | transformation merger, merger division | law, real, estate, lawyer, property | 1 |
darjeelingteahaz.hu | During the research process of a merger or perhaps acquisition, a digital data place is one of the best ways to share business papers firmly and efficiently. By providing a secure place for paperwork to be distributed, you will eliminate the risk of sending sensitive facts through the email or… | process merger, merger acquisition | free, paper, kid, game, essay | 1 |
drszenassy.hu | …labour law to public administrative law and accounting matters. She further specializes in company acquisitions and transformations (including mergers and demergers), as well as cessations without a legal successor. Her wide-ranging expertise gained in this field allow for outstanding legal… | transformation merger, merger demerger | law, firm, corporate, labour, real | 1 |
benyocs.hu | Our law office has significant experience in general corporate law-related legal matters. If you need legal assistance in establishing a corporation in Hungary, registering the necessary changes with the Hungarian company court, carrying out a merger or acquisition, or terminating or liquidating a… | court merger, merger acquisition | law, office, legal, matter, dispute | 1 |
reedglobal.hu | Companies may need to restructure their operations, departments, or teams due to changes in the market, mergers and acquisitions, or changes in leadership, which could lead to redundancies. | market merger, merger acquisition | reed, job, employee, recruitment, salary | 1 |
anh.hu | I have been working in audits for 18 years, as chartered auditor since 2009. In addition to audit of annual financial statements, I have considerable experience in audit of mergers and due diligence assignments prior to company acquisitions. | audit merger, merger diligence | profile, network, hungarian, tax, counselling | 1 |
russianstudies.hu | On the basis of a previous decision made by the Council of the Institute of Historical Studies, the Council of the Faculty of Humanities of Eötvös Loránd University has decided to name the new department, established by the merger of the Department of Eastern European History and the Department of… | department merger, merger department | russian, study, history, hungarian, russia | 1 |
sjlaw.hu | Company formation, changes to company data, acquisition of a company, shareholders’ agreement, transformation, merger, division, liquidation, internal policies. | transformation merger, merger division | law, contract, client, datum, office | 1 |
innight.hu | As a result of the merger, Innight Hungary Kft. , managed to maintain its market leading position in night deliveries, and also extended the range of its logistic services our services . | result merger, merger innight | logistic, night, transportation, delivery, parcel | 1 |
raszta.hu | A vdr data center may be a software-driven platform that safely stores besides makes info perfect simply qualified get-togethers, generally for business or legal transactions. They’re frequently utilized to reduces costs of due diligence designed for M&A (Mergers and Acquisitions) transactions… | diligence merger, merger acquisition | datum, february, room, financial, provider | 1 |
dknv.hu | Well-run companies usually aim to become leaders in their field and well-managed complex transformation programs can dramatically increase long term prospects of a company and boost short-term performance. More complexes than usually thought, the most successful post-merger integration projects… | post merger, merger integration | solution, consulting, trading, market, electronic | 1 |
drdoczy.hu | Foundation, company registration proceedings for Ltd., private limited-liablity companies, Inc. and general partnerships, transformation, merger, demerger, winding-up proceedings, liquidation-proceedings, appeal against board decisions, supervision | transformation merger, merger demerger | legal, advice, law, contract, litigation | 1 |
nohac.hu | …of Ontario, Canada with locations in Canada, USA, and Mexico, has been servicing the automotive and manufacturing industries for over 30 years. The merger between the two companies will create the largest and most comprehensive breadth of quality services being offered globally in the market today. | year merger, merger company | automotive, news, cluster, north, hungarian | 1 |
fazekasugyved.hu | Company formation; Company modifications; Electronic company procedures; Sales contracts; Transformation (merger, division, merger, merger); Bankruptcy protection; Liquidation proceedings; Drafting of protocols and legal documentation; Representation in company lawsuits; Representation in… | transformation merger, merger division, division merger, merger bankruptcy | law, contract, legal, representation, case | 1 |
illeslegal.hu | Attorneys at Dr. Illés Attorneys at Law practice in the fields of international, commercial and business law and related legal areas, including advice on management of foreign investments in Hungary. The main fields of practice areas are: General Corporate Law, Joint Ventures, Mergers &… | venture merger, merger acquisition | legal, attorney, practice, field, imprint | 1 |
budapestenergysummit.hu | …for nine years; Advisor of Financial and Capital Markets at The Association of German Public Banks and Association of Public Banks (VÖB / EAPB); Competition lawyer at Haarmann Hemmelrath; A Parliamentary Assistant to Austrian MEP and experience in the DG Competition Merger Control Task Force. | competition merger, merger control | energy, profile, view, thank, gas | 1 |
simplyadd.hu | The merger of KFKI group thought excellent lessons on challenges of merging service people with project people into one coherent system, to be honest the success of T-Systems Hungary was an unrepeatable and rare success even in Deutsche Telekom group and not only in marketing communication terms… | | development, cooperation, simply, responsibility, central | 1 |
esri.org.hu | In preparation for the merger the two societies started to organize joint meetings in 2003. | preparation merger, merger society | reproductive, society, immunology, european | 1 |
fklaw.hu | full-range legal assistance in the establishment of business in Hungary, in any company form; amendment of the deed of foundation of companies; mergers & acquisitions; drafting of by-laws, shareholder’s agreements etc.; | company merger, merger acquisition | law, datum, firm, legal, client | 1 |
creaturawine.hu | Exciting blood red merger, where the fruity taste is enhanced by spicy aromas, muscly tannins, | red merger, merger fruity | wine, main, selection, click, winery | 1 |
kalo.hu | We offer significant expertise in structuring domestic or cross-border mergers and acquisition transactions and have first rate industry knowledge on financial sector related mergers and ... read more | border merger, merger acquisition | association, attorney, law, legal, advice | 1 |
slipmat.hu | – In connection with a business transaction such as a merger or bankruptcy, to comply with any applicable legal obligations (including to respond to subpoenas, search warrants and similar requests), to enforce any applicable terms of service, and to protect or defend the Services, our rights, and… | transaction merger, merger bankruptcy | personal, account, order, product, applicable | 1 |
szinorg.hu | Szinorg Universal Zrt. was established in 2013 by way of de-merger from HUNÉP Universal Zrt. The company group consisting of HUNÉP Universal Zrt., as one of major the construction companies of Eastern Hungary, and its subsidiaries have reached by this time a level where the board of directors… | de merger, merger hunép | universal, group, news, property, street | 1 |
gmtlegal.hu | We provide assistance both in licensing procedures relating to merger and in cartel investigations. We advise to our clients in Hungarian-law related matters in case of cross-border transactions. We also represent our clients in cartel damages claims.... | procedure merger, merger cartel | legal, law, market, banking, finance | 1 |
kalocsaikinga.hu | Supporting the company’s M&A activities with communication strategy, planning and developing the communications activities of mergers and acquisitions. | activity merger, merger acquisition | strategy, communication, growth, brand, process | 1 |
flow.hu | CIB Bank Zrt. – Coached senior managers in the organization and ran culture development project relating to the CIB-IEB merger. | | development, training, organization, group, leadership | 1 |
vblaw.hu | , he gained relevant experience in managing common legal issues that business associations (companies) face, including the formation of a company, mergers between companies or dissolution and liquidation of a company as well. Moreover, during the period before he passed the Bar exam, he placed… | company merger, merger company | law, property, representation, field, legal | 1 |
automotive.co.hu | The world is changing at a rapid pace. Today, one third of all german - registered cars is manufactured abroad. Globalization will intensify. Suppliers react by acquisition an mergers. | | automotive, customer, consulting, supplier, satisfaction | 1 |
businessenglishonskype.hu | The explosion of new businesses thanks to technology also helped to expand the availability of finance. During the 1980s and 1990s finance had grown into a distinct discipline. Corporate mergers and high-profile takeovers became a way for businesses to grow beyond their operational limits… | corporate merger, merger high | corporate, issue, human, strategy, global | 1 |
koronayacht.hu | The merger of Bellmarine and Transfluid at the 2018 Amsterdam Hybrid and Electric World Expo. | | electric, system, engine, ship, amsterdam | 1 |
arvaconsulting.hu | We also provide financial modelling services for business planning, mergers and acquisitions and other general corporate finance advisory, including feasibility studies, corporate finance research and studies (WACC and Cost of Equity studies, Option analyses, Stochastic valuations, etc.). | plan merger, merger acquisition | consulting, site, firm, international, capital | 1 |
acpartner.hu | I have more than 15 years of professional experience primarily in the audit of the stand-alone and consolidated financial statements of major Hungarian and multinational companies prepared in accordance with the Hungarian Accounting Act and IFRS and in auditing of mergers and acquisitions… | auditing merger, merger acquisition | accounting, financial, advisory, client, field | 1 |
drfabry.hu | We also manage different types of company transformation, such as merger and demerger. We have acquired extensive experience in the transfer of business shares and due diligence reviews. We help our Clients comply with any statutory obligation towards the court of registration and tax authority at… | transformation merger, merger demerger | client, law, legal, office, agreement | 1 |
kapusi-co.hu | representing a client in a merger connected to a second largest trading company in packaging . | client merger, merger second | law, estate, real, office, client | 1 |
cathayassociates.hu | In addition to performing general corporate and company law assignments, we regularly participate as a legal advisor in company acquisitions, mergers and restructuring processes at home and abroad. | acquisition merger, merger restructure | law, international, legal, corporate, medium | 1 |
alcozer.hu | art of making do at all costs, are designed and created –in the first workshop in Via dei Rustici – the first works of art gilded brass mounted on mergers wax. The result is a high quality handmade jewelry entirely Made in Italy dedicated to all women who love to dare and want to express through it. | brass merger, merger wax | collection, stone, unique, store, joomla | 1 |
haverla.hu | What we can provide with great experience: set up and amendments of companies; company registration; merger & acquisition, dissolution of companies, winding-up, bankruptcy and insolvency; set up of civil organizations; drafting contracts of companies; collection of outstandings | registration merger, merger acquisition | area, law, practice, contract, datum | 1 |
balancehall.hu | CPI Property Group ("CPI PG or the Group") is the leading long-term owner of income-generating real estate in the Czech Republic, Berlin and the CEE region. The Group’s headquarters are in Luxembourg and its shares are listed on the Frankfurt Stock Exchange. | ideal merger, merger seek | cpi, group, office, opportunity, building | 0 |
gabriellaerdos.hu | I lead the Department of Business Law at the Corvinus University, Budapest. I spent almost two decades as tax partner at PwC Hungary and KPMG Hungary. I started my academic career more than 30 years ago at IBFD, Amsterdam as a research associate. | border merger, merger atad | research, tax, direct, border, taxation | 0 |
absolvo.hu | …to firms, highlight the industry's strength and potential and project a promising future. PE play a crucial role in funding and supporting the growth of companies across industries, incl. ICT, tech and tech-enabled services. In this blog post, we explore the top European PE firms with the… | merger acquisition | growth, market, deal, transaction, international | 0 |
preciz.co.hu | Preciz Building and Commercial Ltd was founded in 1991. The main profile of the company was at the beginning the planning and construction of industrial, commercial, and public buildings. Since 2004 the company has been focusing on renewable energy, in particular on the development, planning… | list merger, merger nrg | ltd, commercial, build, wind, development | 0 |
norexerp.hu | NOREX ERP is a product- and vendor-independent consulting firm . Our main fields of consulting expertise are: IT and management; integrated ERP systems; and other client-based systems (DMS, SFA, HR, CRM, DMS, WMS etc.). | | client, system, consulting, provider, choose | 0 |
sardy.hu | 1051 Budapest, Zrínyi u. 14. 1. em. 7.; Phone: +36 1 393 53 00, +36 1 393 53 01; © All rights reserved 2022 Sárdy, Szalántai & Partners Law Office , Budapest | | law, office, representation, proceeding, counselling | 0 |
szekeresugyved.hu | …Niam Armstrong… Drug Crimes… Real Estate… Family Law… Business Law… Corporate Law… Weapons Crimes… | merger acquisition | law, crime, attorney, firm, drug | 0 |
biogrant.hu | Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat Duis aute irure dolor | acquisition merger | lorem, amet, tempor, dolor, sit | 0 |
blpartners.hu | • IFRS financial statements preparation • Support at first time adoption • IFRS 9, IFRS 15, IFRS 16 solutions | merger acquisition | homepage, financial, industry, advisory, support | 0 |
gatewaybc.hu | CPI Property Group ("CPI PG or the Group") is the leading long-term owner of income-generating real estate in the Czech Republic, Berlin and the CEE region. The Group’s headquarters are in Luxembourg and its shares are listed on the Frankfurt Stock Exchange. | ideal merger, merger seek | cpi, group, office, gateway, opportunity | 0 |
pallashealth.hu | Do you want to run your business more effectively and efficiently? We help you provide high value care by resolving healthcare delivery challenges, optimising collaborative perspectives and finding system-based solutions to integrative healthcare services. We encourage business decisions that… | allocation merger, merger acquisition | eng, healthcare, health, eye, consulting | 0 |
mfpartners.hu | This website is maintained by Maráczi, Fellegi and Partners Law Firm, a law firm registered at the Budapest Bar Association, in accordance with the legislation applicable to lawyers and internal regulations. | law merger, merger acquisition | law, attorney, expertise, client, firm | 0 |
andrassypalota.hu | CPI Property Group ("CPI PG or the Group") is the leading long-term owner of income-generating real estate in the Czech Republic, Berlin and the CEE region. The Group’s headquarters are in Luxembourg and its shares are listed on the Frankfurt Stock Exchange. | ideal merger, merger seek | cpi, group, office, opportunity, building | 0 |
csovarilegal.hu | Software, created or further developed by companies, patents and utility models entitle them to significant tax savings in corporate income tax, local business tax, as well as in innovation contribution under the Hungarian IP box regime. R&D activities are also entitled to tax incentives not only… | merger acquisition | law, tax, university, legal, associate | 0 |
iriszoffice.hu | …and financial tasks to Írisz Office, the management will be able to deal with the most important things; the clients’ needs, the employees, the partners, sales activities, acquisitions, the production and developing of products. We take the burden off our clients so they can do what they are the… | merger acquisition | plan, tax, office, accounting, financial | 0 |
colegal.hu | …centre of our practice. Further on, our colleagues have obtained in-depth understanding of the legal aspect of criminal law, sports law, various fields of competition law and consumer protection law. In any and all of our practice areas, we efficiently provide clearly comprehensible and… | merger acquisition, border merger, merger notification, conversion merger, merger demerger | law, legal, university, preparation, counselling | 0 |
gergenyi.hu | Dr. Gergényi Szabolcs Ügyvédi Iroda (Dr. Gergényi Szabolcs Law Firm) is an independent, young and dynamically developing office. It combines the old traditional values with the modern approach. We offer general and special legal services for clients of the business and residential sectors. Our… | merger acquisition | legal, office, law, procedure, contract | 0 |
lawyerbudapest.hu | Viktor has graduatated from ELTE Budapest law school. He has aquired Master of Laws “LL.M.” postgraduate degree in Business and Transactions and another one in Employment Law. He has gained notable experience in corporate law and labor law. His primary focus is on corporate transactions and… | merger acquisition | law, formation, lawyer, tax, vat | 0 |
kovacs-hawa.hu | Founder of the Kovács-Hawa Law Office. Dr Diana Kovács-Hawa has over 10 years of experience acting in matters of family law, property law and corporate law. She speaks Hungarian and English. | form merger, merger demerger | legal, agreement, representation, lawyer, law | 0 |
drchatgpt.hu | …Only… SVG Header… GalleryGallery page… Event Manager Demo… FAQ Manager… Blog Manager… Portfolio… | merger acquisition | keyboard, system, use, technical, simple | 0 |
xilaw.hu | Xiaoyou Xi (Lucas) is a very creative and tactical lawyer. He has excellent communication skills (Chinese, English and Hungarian). His background makes him a good advisor, who understands the needs of my business. | merger acquisition | litigation, law, tax, finance, dispute | 0 |
itlgroup.hu | Lajos Law Firm is a boutique law firm based in Budapest that has been offering full legal assistance in Hungary for over 20 years. Our team of professionals trained in a large number of Hungarian law areas has been in close collaboration with ITL Group for decades. | merger acquisition | tax, law, estate, real | 0 |
heppkonyvelo.hu | It is a long established fact that a reader will be distracted by the readable content of a page when looking at its layout. The point of using Lorem Ipsum is that it has a more-or-less normal distribution of letters, as opposed to using. | merger acquisition | lorem, ipsum, elit, advisory, assurance | 0 |
balanceloft.hu | CPI Property Group ("CPI PG or the Group") is the leading long-term owner of income-generating real estate in the Czech Republic, Berlin and the CEE region. The Group’s headquarters are in Luxembourg and its shares are listed on the Frankfurt Stock Exchange. | ideal merger, merger seek | cpi, group, office, opportunity, building | 0 |
szerdalawfirm.hu | …implementation, all aspects of the operation, and on potential subsequent sale. Our clients receive this assistance and support throughout the entire lifetime of their projects. They also take advantage of our extensive legal expertise in and knowledge of the local and regional business… | corporate merger, merger acquisition | law, firm, expertise, area, legal | 0 |
kubat.hu | Your company will be registered at our address. We keep the company documents, manage your official mail and forward it to your actual address. | company merger, merger transformation | office, tax, expat, advisory, setup | 0 |
lfblegal.hu | In case of tax investigations and tax litigations, we represent our clients in teams composed of tax advisors with decades of in-house tax authority experience and litigation lawyers with international recognition | advisory merger, merger acquisition | legal, tax, client, litigation, hungarian | 0 |
investhungary.hu | …Sell Side Services… Our Portfolio… Why This Brand… Our Brands… Where are we… Contact Us… Learn more | | learn, brand, pipeline, search, active | 0 |
kiitos.hu | Kiitos Consulting Ltd. is part of MeOut Group, committed to fostering global connections and creating pathways for growth. We are at the forefront of innovation and excellence, leading the way in our industry. | merger acquisition | mission, assurance, advisory, innovation, education | 0 |
rgylaw.hu | Our Team… Areas of Expertise… Contact Us… See MoreOrsolya MunkácsiJunior Associate… See MoreDóra… | merger acquisition | expertise, area, main, member, associate | 0 |
starkcapital.hu | Mr. Csenkey serves as CFO of Stark Capital Zrt. He is responsible for capital budgeting and financing decisions within the firm and supports the consulting business with regards to advisory relating to debt issuance, underwriting and equity financing. Before joining Stark Capital Zrt., Mr. Csenkey… | capital merger, merger acquisition | capital, advisory, acquisition, hungarian, firm | 0 |