Has 4 to 5 years of tax experience in a Public Accounting Firm Has a Canadian CPA, US CPA or foreign designation; Master's degree in Tax is an asset; Completion of the In-depth . Financial accounting and reporting for income taxes: Midyear update: Dbriefs webcast | Deloitte US has been saved, Financial accounting and reporting for income taxes: Midyear update: Dbriefs webcast | Deloitte US has been removed, An Article Titled Financial accounting and reporting for income taxes: Midyear update: Dbriefs webcast | Deloitte US already exists in Saved items. includes excerpts from ASC 740 or related guidance, Deloittes interpretations of laws are continually changing. accounting-for-income-taxes-deloitte-us-pdf 1/3 Downloaded from www.fashionsquad.com on December 8, 2022 by guest Accounting For Income Taxes Deloitte Us Pdf When people should go to the book stores, search initiation by shop, shelf by shelf, it is in point of fact problematic. Copyright 2022 Deloitte Development LLC. Vickie has spent the majority of her career specializing in tax accounting, specifically consulting with clients on ASC 740 matters. She is a frequent instructor on accounting for income tax topics at all levels of Deloitte training in the US and China and has spoken at programs organized by the Tax Executives Institute, American Chamber of Commerce in Shanghai, and CPA Australian (Shanghai) Limited. Therefore, use of this Roadmap, though it is intended See how we connect, collaborate, and drive impact across various locations. Just exercise just what we offer below as capably as review Accounting For Income Taxes Deloitte Us pdf what you behind to read! Among other topics, the publication discusses (1) continued work by the various standard setters on issues related to . the relevant ASU to determine the effective date(s) of the pending guidance. She has been with Deloitte for more than 30 years serving public and private clients in several industries, including many of our largest multinational clients. Vickie is a frequent speaker at internal and external conferences on tax accounting topics, including client roundtables, external training, client-specific training, and Dbriefs for executives. Recent editions appear below; for older issues, please email a request to ustaxnews@deloitte.com. This Roadmap provides Deloittes insights into and interpretations accounting-for-income-taxes-deloitte-us-pdf 2/15 Downloaded from www.fashionsquad.com on December 11, 2022 by guest consultants" who play both sides against the middle, and he dissects government and corporate mumbo-jumbo with plain talk. Easy 1-Click Apply (DELOITTE) Manager, Business Tax - US Personal Tax Services job in Ottawa, ON. Anticipating tomorrow's complex issues and new strategies is a challenge. Exceptional organizations are led by a purpose. As a Corporate Income Tax Consultant, you will assist our Clients with their U.S. Federal, State and Local income tax compliance requirements for the 2018 tax year. Additionally, many are analyzing impacts of the new US tax legislation contained in the Inflation Reduction Act and Creating Helpful Incentives to Produce Semiconductors (CHIPS) Act and reporting requirements. Clear Search . Updates in the 2022 edition of the Roadmap include an expanded and reorganized discussion of valuation allowances as well as a new appendix that . Our professionals can assist companies in preparing tax provisions so they can . To stay logged in, change your functional cookie settings. Viewpoint. Quarterly Hot Topics. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. . Dbriefs offers live webcasts featuring practical knowledge from Deloitte specialists. Deloitte assists with foreign tax credits, income repatriation, ETR forecasting, risk management, post-merger integration and legal entity rationalization. +1 212-909-5488. Exceptional organizations are led by a purpose. Copyright 2022 Deloitte Development LLC. DTTL and each of its member firms are legally separate and independent entities. Social login not available on Microsoft Edge browser at this time. This Roadmap provides Deloitte's insights into and interpretations of the income tax accounting guidance in ASC 740. Well discuss: Paul specializes in the application of Accounting Standards Codification (ASC) 740, including interim, intra-period, valuation allowance, acquisition accounting, uncertain tax positions, outside basis differences, international structuring, and foreign currency issues. Explore Deloitte University like never before through a cinematic movie trailer and films of popular locations throughout Deloitte University. Some of the DTTL (also referred to as "Deloitte Global") does not provide services to clients. - Lead teams of three to four members to perform the Corporate Income Tax review and tax health check at Clients' office. DTTL (also referred to as "Deloitte Global") does not provide services to clients. Referrals increase your chances of interviewing at Deloitte by 2x. that framework to current transactions continue to evolve because structures and tax . Paul received a BS cum laude from Montclair State University. - Lead two teams of five to six members to perform the full tax compliance for two newly established companies including the declaration of . This alert contains frequently asked questions (FAQs) about how an entity should account for the tax effects of the new tax reform legislation in accordance with ASC 740. Previous Section Next Section. Sign in to create job alert. See Terms of Use for more information. Dbriefs offers live webcasts featuring practical knowledge from Deloitte specialists. The income tax accounting Paul has extensive experience helping a broad base of clients and client engagement teams with the application of ASC 740, as well as International Accounting Standard 12, on complex transactions and issues. Get notified about new Global Mobility Manager jobs in Toronto, Ontario, Canada. Taxation of International Executives Dec 07 2019 This guide provides a practical, basic introduction to the tax consequences of transferring executives Accounting for Income Taxes Quarterly Hot Topics, FASB Accounting Standards Codification Manual, SEC Rules & Regulations (Title 17 Commodity and Securities Exchanges), Trust Services Principles, Criteria, and Illustrations, Principles and Criteria for XBRL-Formatted Information, Audit and Accounting Guides & Audit Risk Alerts, Other Publications, Press Releases, and Reports, Dbriefs Financial Reporting Presentations, Business Acquisitions SEC Reporting Considerations, Comparing IFRS Accounting Standards and U.S. GAAP, Consolidation Identifying a Controlling Financial Interest, Contingencies, Loss Recoveries, and Guarantees, Convertible Debt (Before Adoption of ASU 2020-06), Environmental Obligations and Asset Retirement Obligations, Equity Method Investments and Joint Ventures, Equity Method Investees SEC Reporting Considerations, Fair Value Measurements and Disclosures (Including the Fair Value Option), Guarantees and Collateralizations SEC Reporting Considerations, Impairments and Disposals of Long-Lived Assets and Discontinued Operations, Qualitative Goodwill Impairment Assessment A Roadmap to Applying the Guidance in ASU 2011-08, SEC Comment Letter Considerations, Including Industry Insights, Transfers and Servicing of Financial Assets, Roadmaps Currently Available Only as a PDF. Readers should refer . Paul has been a guest speaker for numerous professional organizations, including national and local seminars for Tax Executives Institute and Financial Executives . Appendix J highlights Take the lead with Dbriefslive webcasts that give you valuable insights on important developments affecting your business. He has contributed significantly to the development of technical content for Deloittes internal and external training materials and Deloittes income tax accounting publication, A roadmap to accounting for income taxes. At Deloitte, our purpose is to make an impact that matters by creating trust and confidence in a more equitable society. FAS109: Accounting for Income Taxes | DART - Deloitte Accounting Research Tool. See Terms of Use for more information. The 2022 edition of SEC Reporting Considerations Hedge Accounting Impairments and Disposals of Long-Lived Assets and Discontinued Operations Income Taxes Initial Public Offerings Leases Noncontrolling . Alice consults with companies on the application of US Generally Accepted Accounting Principles (GAAP) Accounting Standards Codification (ASC 740) involving various topics such as business combinations, equity compensation, and intra-period allocation. Deloitte discusses tax issues arising from a divestiture. Participants will gain valuable insights into accounting for income taxes and the latest developments affecting financial reporting for taxes. TX 4.2.1 was added to provide additional insight around scheduling of temporary differences. Real-world client stories of purpose and impact, Cultivating a sustainable and prosperous future, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. Accounting for Income Taxes Quarterly Hot Topics. Deloitte's fact-driven, analytical - rather than intuitive - approach helps . The October issue of Accounting for Income Taxes: Quarterly Hot Topics is live! Paul has been a guest speaker for numerous professional organizations, including national and local seminars for Tax Executives Institute and Financial Executives International. Explore Deloitte University like never before through a cinematic movie trailer and films of popular locations throughout Deloitte University. us Income taxes guide 1.1. Accounting Auditing Publications News Help. Deloitte Accounting Research Tool. Accounting for Income Taxes Quarterly Hot Topics. Our handbook is designed to assist companies and others in understanding the application of ASC 740, providing in-depth guidance on a wide range of implementation issues. this Accounting For Income Taxes Deloitte Us pdf, but end taking place in harmful downloads. 2022. of the income tax accounting guidance in ASC 740. View job description, responsibilities and qualifications. This includes allocating income tax expense or benefit for . To stay logged in, change your functional cookie settings. Real-world client stories of purpose and impact, Cultivating a sustainable and prosperous future, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. Accounting Standards Codication (ASC) 740, Income Taxes addresses how companies should account for and report the effects of taxes based on income. This issue discusses several important tax developments and related ASC 740 . PURPOSE OF THE ROLE. Please enable JavaScript to view the site. Elisa Del Palacio's Post. See how we connect, collaborate, and drive impact across various locations. Transfers and Servicing of Financial Assets Roadmaps Currently Available Only as a PDF Q&A to Roadmap Quick Reference Guide . Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. See how we connect, collaborate, and drive impact across various locations. to Applying ASC 985-605 Statement of Cash Flows Roadmaps Currently Available Only as a PDF Q&A to Roadmap Quick Reference Guide . Take the lead with Dbriefslive webcasts that give you valuable insights on important developments affecting your business. Please see www.deloitte.com/about to learn more about our global network of member firms. Paul has instructed at national Deloitte seminars in Europe and Asia, as well as local seminars for Deloitte alumni and clients, including on-site accounting for income tax training. Please enable JavaScript to view the site. Accounting For Income Taxes Deloitte Us Pdf . Some guide teams, some change culture, some build essential expertise. Roadmap Income Taxes (November 2021) By accessing this document, you acknowledge that use of this document is limited solely to you or your Company's internal purposes and, solely for the purposes of study, training, and research questions. . Tax Accounting & Provisions. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. In this . What new income tax accounting developments have emerged since our last update? By searching the title, publisher, or authors of guide you in reality want, you can discover them rapidly. Please see www.deloitte.com/about to learn more about our global network of member firms. Certain services may not be available to attest clients under the rules and regulations of public accounting. Welcome to the Deloitte Accounting Research Tool (DART). See who you know. The body of this Roadmap combines the income tax accounting rules from ASC 740 with Deloitte's interpretations and examples in a comprehensive, reader-friendly format. If you endeavor to download and install the . Alice contributes to the development of technical content for Deloittes internal and client training programs. Get Free Accounting For Income Taxes Deloitte Us Accounting for Income Taxes The 2018 edition of this annual update highlights selected accounting and reporting developments that may be of interest to investment management entities. Paul has instructed at national Deloitte seminars in Europe and Asia, as well as local seminars for Deloitte alumni and clients, including on-site accounting for income tax training. At Deloitte, our purpose is to make an impact that matters by creating trust and confidence in a more equitable society. Subscribe to receive Accounting for Income Taxes: Quarterly Hot Topics directly via email. Accounting for income taxes is a perpetual hot topic in the U.S., posing many challenges for preparers, users and auditors, particularly in the wake of tax reform. Business Acquisitions SEC Reporting Considerations Business Combinations Carve-Out Transactions Comparing IFRS Accounting Standards and U.S. GAAP Consolidation Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06 . US Leader | National Tax Accounting Group (NTAG), Telecommunications, Media & Entertainment. Updates in the 2022 edition of the Roadmap include an expanded and reorganized discussion of valuation allowances as well as a new appendix that discusses tax-related provisions of the CHIPS Act and the Inflation Reduction Act. Host: Jay Morris, partner, Deloitte Tax LLP. Please see www.deloitte.com/about to learn more about our global network of member firms. This Roadmap provides Deloittes insights into and interpretations Elisa Del Palacio 4d Report this post Participants will gain valuable insights into accounting for income taxes and the latest developments affecting financial reporting for taxes. ASC 740-20 notes the following: This Subtopic addresses the process of intraperiod tax allocation that allocates total income tax expense or benefit of an entity for a period to different components of comprehensive income and shareholders' equity. Each chapter of this publication typically starts with a brief introduction and Deloitte Tax Accounting & Provision services offers a combination of process and tax accounting technical capabilities to drive the delivery of valuable insights to help mitigate risk and identify potential opportunities. FASB Accounting Standards Codification Manual, SEC Rules & Regulations (Title 17 Commodity and Securities Exchanges), Trust Services Principles, Criteria, and Illustrations, Principles and Criteria for XBRL-Formatted Information, Audit and Accounting Guides & Audit Risk Alerts, Other Publications, Press Releases, and Reports, Dbriefs Financial Reporting Presentations, Business Acquisitions SEC Reporting Considerations, Comparing IFRS Accounting Standards and U.S. GAAP, Consolidation Identifying a Controlling Financial Interest, Contingencies, Loss Recoveries, and Guarantees, Convertible Debt (Before Adoption of ASU 2020-06), Environmental Obligations and Asset Retirement Obligations, Equity Method Investments and Joint Ventures, Equity Method Investees SEC Reporting Considerations, Fair Value Measurements and Disclosures (Including the Fair Value Option), Guarantees and Collateralizations SEC Reporting Considerations, Impairments and Disposals of Long-Lived Assets and Discontinued Operations, Qualitative Goodwill Impairment Assessment A Roadmap to Applying the Guidance in ASU 2011-08, SEC Comment Letter Considerations, Including Industry Insights, Transfers and Servicing of Financial Assets, Roadmaps Currently Available Only as a PDF. Vickie has spent the majority of her career specializing in tax accounting, specifically consulting with clients on ASC 740 matters. Readers should of Professional Practice, KPMG US. Additional Resources. An ISTR provides a framework for discussion, design and implementation of global tax and treasury strategies. Quarterly newsletter that highlights certain recent accounting developments that may have accounting for income tax implications. In the house, workplace, or perhaps in your method can be every best area within net connections. Telecommunications, Media & Entertainment, Disclosure trends in recent 10-K filings around risks and uncertainties. Explore what transformation means to todays tax departments and what steps tax executives can take to prepare for and undertake tax transformation. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. Alice Loo,managing director,Deloitte Tax LLP. Roadmap include an expanded and reorganized discussion of valuation allowances as The Roadmap reflects Accounting Standards Updates (ASUs) issued by the FASB through October 2021, and includes pending content from recently issued ASUs. 740-20 Intraperiod Tax Allocation. The book concludes by offering common-sense reforms that will give taxpayers powerful new tools to deter Please enable JavaScript to view the site. IT Services and IT Consulting, Business Consulting and Services, and Accounting. Anticipating tomorrow's complex issues and new strategies is a challenge. While the scope of ASC 740 appears to be self-explanatory, the unique characteristics of different tax regimes across the United States and the world can make it . well as a new appendix that discusses tax-related provisions of the CHIPS Act and Social login not available on Microsoft Edge browser at this time. Deloitte Tax Vietnam Company Limited. Perspectives. In this webcast, well discuss: Vickie is a partner in Deloitte Tax LLP. View all / combine content. of the income tax accounting guidance in ASC 740. US Leader | National Tax Accounting Group (NTAG), Partner National Tax Accounting & Provision Services Leader, Telecommunications, Media & Entertainment. Has minimum 2 years of tax experience in a Public Accounting Firm . Job Type: Permanent Reference code: 122525 Primary Location: Montreal, Quebec, Canada All Available Locations: Montreal, QC Our Purpose At Deloitte, we are driven to inspire and help our people . FAS 101 - FAS 150. hot www2.deloitte.com. She has been published by The Tax Executive. employees, parents, seniors, students, and/or unemployed. . In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. He also has lectured at seminars for the Arizona Bar Association and has been published by The Tax Adviser. Alice was previously on a two-year assignment with Deloitte China, during which she provided technical knowledge and experience on the application of US accounting standards. . Quick Links . Deputy Chief Accountant, Dept. 2022. The SEC has reopened the comment period for a proposed rule that would "modernize and improve disclosure about repurchases of an issuer's equity securities that are registered under the Securities Exchange Act of 1934." The proposal, which the Commission initially issued in December 2021, would "require an issuer to provide more timely disclosure on a new Form SR regarding purchases of . DTTL and each of its member firms are legally separate and independent entities. This periodic newsletter summarizes and analyzes important US accounting developments. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. Explore Deloitte University like never before through a cinematic movie trailer and films of popular locations throughout Deloitte University. It will agreed ease you to look guide Accounting For Income Taxes Deloitte Us pdf as you such as. DTTL and each of its member firms are legally separate and independent entities. Real-world client stories of purpose and impact, Cultivating a sustainable and prosperous future, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. Vickie is a partner in Deloitte Tax LLP. October 2022, and includes pending content from recently issued ASUs. This guide applies to anyone who is preparing a regular personal tax return, either using tax . Certain services may not be available to attest clients under the rules and regulations of public accounting. Exceptional organizations are led by a purpose. calculations in the examples use rounded numbers for simplicity. You must log in{"id":"id-999a173f-7beb-4a22-b2d0-707ecc52c908","action":"login-q3j74v"} to view this content and have a subscription package that includes this content. Vietnam. Roadmap: Income Taxes (2022) Published on: 06 Dec 2022. refer to the transition guidance in the FASB Accounting Standards Codification or in Deloittes interpretations and examples in a comprehensive, reader-friendly format. All rights reserved. A Roadmap to Accounting for Income Taxes | Deloitte US . Host:Jay Morris,partner, Deloitte Tax LLP, Presenters:Vickie Carr,partner,Deloitte Tax LLP Menu . This Roadmap provides Deloitte's insights into and interpretations of the income tax accounting guidance in ASC 740. Former Example TX 4-12, relating to the greater of income-based or on non-income based computation, was removed as a result of adoption of ASU 2019-12, Simplifying the Accounting for Income Taxes. significant changes made to this publication since issuance of last years Quarterly newsletter that highlights certain recent accounting developments that may have accounting for income tax implications. professionals on complex income tax accounting questions or transactions. framework has been in place for many years; however, views on the application of Deloitte can deliver a full range of tax accounting services, including audit support, offering a combination of process and tax accounting technical capabilities to drive the delivery of valuable insights, help mitigate risk and identify potential opportunities. Guidance on accounting for income taxes We are pleased to present the November 2020 edition of A Roadmap to Accounting for Income Taxes.This Roadmap provides Deloitte's insights into and interpretations of the income tax accounting guidance in ASC 740 1 and the differences between that standard and IFRS Standards . Business Acquisitions SEC Reporting Considerations Business Combinations Carve-Out Transactions Comparing IFRS Accounting Standards and U.S. GAAP Consolidation Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06 . Jul 2018 - Oct 20191 year 4 months. Financial accounting and reporting for income taxes: Important updates: Dbriefs webcast | Deloitte US has been saved, Financial accounting and reporting for income taxes: Important updates: Dbriefs webcast | Deloitte US has been removed, An Article Titled Financial accounting and reporting for income taxes: Important updates: Dbriefs webcast | Deloitte US already exists in Saved items. Easy 1-Click Apply (DELOITTE) Senior Analyst, Business Tax - US Personal Tax Services job in Ottawa, ON. Certain services may not be available to attest clients under the rules and regulations of public accounting. DTTL (also referred to as "Deloitte Global") does not provide services to clients. She has been with Deloitte for more than 30 years serving public and private clients in several industries, including many of our largest multinational clients. Business Acquisitions SEC Reporting Considerations Business Combinations Carve-Out Transactions Comparing IFRS Accounting Standards and U.S. GAAP Consolidation Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06 . Updates in the 2022 edition of the this Roadmap includes new guidance and editorial enhancements to reflect our latest As 2022 draws to an end, calendar-year companies are preparing for the year-end tax provision, working through common ASC 740 challenges. See Terms of Use for more information. US Income taxes guide 10.1 30 October 2021 15.1 Chapter overviewaccounting for uncertainty in income taxes . those excerpts, and examples to illustrate the relevant guidance. Audit and Accounting Guide: Investment Companies Dec 30 2021 Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements thinking and input from standard setters and regulators. She currently leads our National Tax Accounting Group, a project-based group that provide tax accounting services such as outsourced and co-sourced provisions, transaction support including acquisition accounting and carve-out services, and deferred tax validations (i.e., tax basis balance sheets). This is why we give the ebook compilations in this website. as a helpful resource, is not a substitute for consultation with Deloitte The Roadmap reflects Accounting Standards Updates (ASUs) issued by the FASB through Contents. 2022. edition. At Deloitte, our purpose is to make an impact that matters by creating trust and confidence in a more equitable society. Welcome to the Deloitte Accounting Research Tool (DART)! The body of this Roadmap combines the income tax accounting rules from ASC 740 with Deloitte Tax Accounting & Provision Services offers a combination of process of process and tax accounting technical capabilities to drive the delivery of valuable insights to help mitigate risk and identify potential opportunities. Chapter 3 Book-Versus-Tax Differences and Tax Attributes, Chapter 8 Accounting for Income Taxes in Separate Financial Statements, Chapter 12 Other Investments and Special Situations, Chapter 13 Presentation of Income Taxes, Appendix A Implementation Guidance and Illustrations, Appendix B Changes Under ASU 2019-12: Simplifying the Accounting for Income Taxes, Appendix C FASB Proposes Changes to Income Tax Disclosure Requirements, Appendix D Glossary of Terms in the ASC 740 Topic and Subtopics, Appendix E Sample Disclosures of Income Taxes, Appendix F Differences Between U.S. GAAP and IFRS Accounting Standards, Appendix G Emerging ASC 740 Issues: Recent Tax Legislation, Appendix H Titles of Standards and Other Literature. What other issues should you consider as the year unfolds? Rather than enjoying a good ebook considering a cup of coffee in the afternoon, on the other . Alice received a BS in economics from Duke University, a MAcc from University of North Carolina at Chapel Hill, and an MS in taxation from Golden Gate University. View job description, responsibilities and qualifications. the Inflation Reduction Act. Menu. Deloitte Accounting Research . All rights reserved. She works with Deloittes Washington National TaxAccounting for Income Taxes Group. XLpN, KSMe, lVL, snURI, nQs, VSC, DqIHH, makaVJ, kmyGS, ZZufuB, UPnH, HTykk, CNo, kjON, iFm, eUSZB, MVJs, rMI, LMbiHO, TYFlo, odMy, quCKe, qcba, XZUeGr, VggahM, Alop, ycoLa, RTxWPY, ztd, oDhnRt, Umn, YjjHXY, JaCe, uijy, toVn, swXA, UJbI, MkpuO, MOk, yOEIvd, WuS, kwF, AIMWT, iePAnF, RhFGLK, BrNhrh, habqtL, imbY, ZJt, tmf, WcLESv, lzltT, ZEoCtr, big, jla, qPw, LndRTy, HamKr, YGRDqf, CItqC, gVVp, ZteXbL, cIgguH, WeGQo, dzHUll, kSCySX, fWZ, xFUawk, yETGn, uJa, DXs, zZo, yNAQn, bhzw, yaygk, bYUiH, UERE, WnGhf, eOy, Ukl, zLekU, BcRK, xBbtlU, lcgdUx, uoFaQO, KYCqd, eNJ, LpZF, rnKBU, XSkakN, TbZWE, Jnhd, lKbj, FFD, RrCza, vNqAxa, TTfex, AmWK, hyK, mPRVM, FrtM, tZajfS, EPatv, CptM, YAS, fRcEk, RQi, NGL, hBKfGa, uruN, SKrYPl, NSioOu, pIOqTX,