976r15_SET_StudentExpress_Flyer_171205
NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...
976r15_SET_TeacherExpress_Flyer_171201
NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...
_1
中國旅遊團員須知出發日期:2018年10 月17日(星期三) 回程日期:2018年10 月20日(星期六) 集合時間:上午七時十分(07:10.A.M.) 回程航機:國泰港龍航空公司辦理登機地點:香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地:上海浦東香港離港航機:KA876 (09:30起飛/12:10抵 ...
_2
中國旅遊團員須知出發日期:2018年10 月17日(星期三) 回程日期:2018年10 月20日(星期六) 集合時間:上午七時十分(07:10.A.M.) 回程航機:國泰港龍航空公司辦理登機地點:香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地:上海浦東香港離港航機:KA876 (09:30起飛/12:10抵 ...
A - Workshop Material
1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues You are required to research annual reports issued by listed companies in Hong Kong with the year ended ...
A closer look at the new leases standard – An analysis of lessee’s financial statements
A closer look at the new leases standard – An analysis of lessee’s financial statements
aa-series
Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...
aams-mar
-1 -Auditing and Assurance Standards Committee Meeting Summary – March 2009 The Auditing and Assurance Standards Committee (Committee) met on 24 March 2009. Members present at the meeting were: Keith ...
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A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY February 2014 This document was developed and approved by the International Auditing and Assurance Standards Boa ...
AASC-30-2nd
1 za Minutes of the 302nd Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 June 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
aasc339
1 Minutes of the 339th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 December 2013 at 8:30 a.m. Board Room of the Hong Kong I ...
aasc340
1 Minutes of the 340th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 18 February 2014 at 8:30 a.m. Board Room of the Hong Kong I ...
aasc344
1 Minutes of the 344th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 June 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...
aasc345
1 Minutes of the 345th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 July 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...
aasc346
1 Minutes of the 346th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 23 September 2014 at 8:30 a.m. Board Room of the Hong Kong ...
aasc347
1 Minutes of the 347th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 October 2014 at 8:30 a.m. Board Room of the Hong Kong In ...
ab4
AB 4 Issued May 2010Revised March 2022 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This A ...
act-shue-yan
Name of Accredited Programme: BCom (Hons) in Accounting Mode of Study: Full-time Offering Institution /Course Provider: Hong Kong Shue Yan University Curriculum: Core-accounting subjects Subject Code ...
AE_BakerTilly
Feature Interview By Caroline Biebuyck Practical Experience: Views from the Ground Baker Tilly Hong Kong Limited: Authorised Employer As one of Hong Kong’s wellestablished accounting practices, Baker ...
AGM Booklet
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AGM-booklet-2012
Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...
AGM-booklet-2014
Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...
AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...
AGM-booklet-2016
FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...
AGM-booklet-2017
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
aia-faq-sep
1 Frequently Asked Questions (FAQs) Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs ...
AIG Training Class - Final
Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...
Alden Leung
The Latest Changes to the Ethics Code and How They Affect PAIB 2018 PAIB Conference 9 September, 2018 1 2 Agenda •The Revised and Restructured Code ‒Overview and architecture ‒Substantive revisions • ...
Alden Leung_expired
The Latest Changes to the Ethics Code and How They Affect PAIB Alden Leung 2018 PAIB Conference 9 September, 2018 1 2 Agenda •The Revised and Restructured Code ‒Overview and architecture ‒Substantive ...
alert16
1 Issue 16 (January 2012) Dear members, Alert on professional scepticism and audit of mainland companies 2010 and 2011 saw regulators and other parties around the world scrutinizing and opining on the ...
alert16
1 Issue 16 (January 2012) Dear members, Alert on professional scepticism and audit of mainland companies 2010 and 2011 saw regulators and other parties around the world scrutinizing and opining on the ...
alert19
1 Issue 19 (September 2014) Dear members, Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) The requirements under Part 9 of ...
AML_bulletin_2
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2.4.15
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
aml_consultation_draft_2017
CONSULTATION DRAFT Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants July 20172 CONTENTS Page SUMMARY OF MAIN REQUIREMENTS .............................. ...
AMLB1
Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Anti-money Laundering Bulletin July 2006 (formerly LB1)HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BU ...
Annex 1
1 Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of th ...
Annex 1 ch
1 中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协与香港会计师公香港会计师公香港会计师公香港会计师公香港会计师公香港会计师公职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职 ...
Annex A chi
1 附件一: 附件一: 明晰化后的香港审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的内地审计准则审计准则审计准则对照表序号明晰化后的明晰化后的明晰化后的香港审计准则审计准则修订后修订后的内地审计准则1 香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控 ...
Annex A eng
1 ANNEXANNEXANNEX A List ofist of ist ofist of the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified HKAuSsHKAuSsHKAuSsHKAuSsHKA ...
annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
annex1app_e
1 APPENDIX To ANNEX I LIST OF HKAuSs and CAuSs UNDER THE COMPARISON PROJECT HKAuSsCAuSs1 HKSQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Ot ...
Annual renewal requirements
With effect from 2015, the registration period of the specialist designation in insolvency ("SD (Insolvency)") is for each year to 31 December and is renewable annually. An application for r ...
Annual Report
2004年報[1] Our Goals, Our Values and Our Logo 公會的宗旨、核心價值和標誌________________________________________________2Council 理事會__________________________________________________________________________________ ...
annual_report_2012_Chi
2012年度報告成功的藝術02 香港藝術中心展覽03 本年報以藝術為主題,述說會計專業與藝術的共通之處, 亦記載了我們的會員與藝術世界關聯的小故事。隨著中港兩地人民累積越來越多的財富,及對藝術愛好的增長,香港已成為亞洲藝術之都。這裡的藝術發展十分蓬勃,所涉及的交易金額亦相當龐大。去年,蘇富比拍賣行在港的營業額首度突破十億美元。然而,藝術並不是富人獨享,社會上亦見各階層的男女老少熱衷參與各項藝術盛事 ...
annual_report_2012_Eng
Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...
annual_report_2013_chi
2 前言會長報告行政總裁兼註冊主任回顧財務及營運專業資格及會員事務準則及監管中國及國際品牌與溝通管治報告理事會管理團隊委員會及工作小組會長及註冊主任/行政總裁列表香港會計師公會財務報告香港會計師公會信託基金香港會計師公會慈善基金03 04 06 10 12 18 20 24 27 30 31 32 33 34 62 70 目錄3 前言今年,香港會計師公會慶祝其成立40周年,「計」往開來,再創佳蹟。 ...
annual_report_2013_eng
2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...
annual_report_2014_chi
2014 年度報告「種樂樂城市耕作」的何碧澄正在打理位於中環美國銀行中心的天台花園。該組織致力於香港推廣城市耕作,將閒置用地打造成可持續發展(甚至可種植蔬果)的園地,並鼓勵人們選擇能顧及環境及社區發展的生活模式。封面會長與行政總裁兼註冊主任報告架構、管治及財務專業資格及教育培訓準則、專業操守及監管會員支援及發展內地及國際溝通及品牌創造不一樣的改變及思維領導企業社會責任報告理事會委員會及工作小組管理 ...
annual_report_2014_eng
Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...
annual_report_2015_chi
2015 年度報告專業意志成功關鍵封面照片攝於2015年8月的一個炎熱夏夜在九龍飛鵝山的山坡上。四位會計師(左起)歐進、趙澧榮、羅鴻慶和楊志偉是公會田徑興趣小組的活躍成員。他們為參加2015年11月舉行的樂施毅行者100公里慈善籌款賽事進行密集式訓練。今年公會共有10支隊伍參與這項賽事。此封面照片連同本年報內的所有照片皆由Colin B eere所拍攝。封面會長與行政總裁報告架構、管治及財務專業資 ...
annual_report_2015_eng
The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...
annual_report_2016_chi
2016 年度報告與時並進裝備未來2 會長及行政總裁報告8 架構、管治及財務11 專業資格及教育培訓15 準則、職業道德及監管19 會員支援及發展26 內地及國際30 溝通及品牌33 創造不一樣的改變及思維領導36 企業社會責任報告39 理事會40 委員會及工作小組41 管理團隊42 核數師報告及財務報告香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言「與時並進,裝備未來」是 ...
annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
annual_report_2017_chi
推動創新迎接未來2017年度報告目錄0 0 2 會長及行政總裁報告0 0 6 架構、管治及財務0 1 0 專業資格及教育培訓0 1 5 準則、職業道德及監管0 1 9 會員支援及發展0 2 4 內地及國際0 2 9 傳訊及品牌0 3 3 創造不一樣的改變及思維領導0 3 7 企業社會責任報告0 4 0 理事會0 4 1 委員會及工作小組0 4 2 管理團隊0 4 3 核數師報告及財務報告香港會計師 ...
annual_report_2017_eng
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...
Annual_report_ch
2007年度報告「成功故事」作者:香港會計師公會開場:淡入(畫面拼集)時間:早上獨坐窗前,李太孤單的背影及憂傷繃緊的表情,透露出她內心的恐懼。丈夫遺下家族生意給她打埋,但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織,會員人數接近27,000,註冊學生人數12,000。公會會員可採用「會計師」稱銜(英文為certified public accountant,簡稱CPA) ...
Annual_report_eng
The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...
Annual_report_TC
躍進成功路2008躍進成功路封面說明Hickstead,荷蘭出生的雄馬,於香港協辦的2008年北京奧林匹克奧運馬術比賽中, 在沙田贏得個人場地障礙賽金牌,以及團體場地障礙賽銀牌。Hickstead是匹活躍好勝的12歲深棕色駿馬。前言.................................................................................... ...
app04-08-12
C:\Documents and Settings\Vian\桌面\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointme ...
app04-09
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 2 September 2004 to 31 December 2009 Name of ...
Appendices
137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...
as32ias39-ed_amend
Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...
Athlete_Registration_Form_2017
香港業餘田徑總會HONG KONG AMATEUR ATHLETIC ASSOCIATIONHONG KONG AMATEUR ATHLETIC ASSOCIATION HONG KONG AMATEUR ATHLETIC ASSOCIATION HONG KONG AMATEUR ATHLETIC ASSOCIATIONHONG KONG AMATEUR ATHLETIC ASSOCIATION ...
audit of schools v16
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Auditing and Assurance
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Auditing and Assurance Archives
Archives Date Title Comments due by 9 January 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed Narrow Scope Amendments to: Internati ...
auditing_annex1_c
中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件一比较项目背景及比较过程的详尽说明___________________________________________________________________ 一、比较项目的背景1. 中国审计准则委员会主席王军先生与国际审计与鉴证准则理事会主席John Kellas先生,就中国在新的中国审计准则与国际审计准 ...
auditing_annex1_e
Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...
auditing_annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
auditing_annex1app_e
1 APPENDIX To ANNEX I LIST OF HKAuSs and CAuSs UNDER THE COMPARISON PROJECT HKAuSsCAuSs1 HKSQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Ot ...
auditrisk
IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date March 31, 2003 Audit Risk Proposed International Standards on Auditing and Proposed Amendment to ...
auditrisk
IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date March 31, 2003 Audit Risk Proposed International Standards on Auditing and Proposed Amendment to ...
B - case background 20111
Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...
B - pre-seen 20111
Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...
B - Workshop material
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...
B2
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...
B_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
B_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
BAFS_notes
New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...
bc-revenue
November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
Beijing-HK
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Beijing-HK
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Beijing-HK
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Celebrating its 50th Anniversary Year, the Hong Kong Institute of CPAs successfully concluded its Best Corporate Governance and ESG Awards 2023 (“the Awards”) with the presentation luncheon ceremony h ...
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brief_reply
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1 香港會計師公香港會計師公香港會計師公香港會計師公二零一二零一三至二零一至二零一四年度財政預算案年度財政預算案年度財政預算案建議共建香港未來主要建議措施公會稅務專項學會執行委員會提出對二零一三至一四年度財政預算案的建議, 重點聚焦於稅務政策及預算案的措施。我們的建議以「共建香港未來」為題, 涵蓋以下的關鍵範疇: 增強香港的競爭力, 持續發展有利的營商環境。 紓緩香港市民在建立自己家庭和養育兒女 ...
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1 香港會計師公香港會計師公香港會計師公香港會計師公二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案堅守香港成功的三大支柱: 促進經濟、改善民生及提升稅制競爭力主要建議措施公會稅務委員會所提出的二零一二至一三年度財政預算案建議, 着眼於稅務措施及財政收入。我們的建議以「堅守香港成 ...
budget2010_review
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