Collins Hume is proud to announce being named a regional business awards winner at the 2024 Northern Rivers Business Awards, held at the Ballina RSL over the weekend. As finalists in three categories, Collins Hume proudly took home the Excellence in Business & Professional Services award. This recognition is a testament to the hard work and dedication of the entire 28-strong Collins Hume team. Christopher Atkinson, CEO at Collins Hume, expressed immense gratitude while accepting the award on behalf of the firm. “I’m honoured to represent our fantastic team who truly deserve this accolade. This award reflects their hard work and commitment.” “A big thanks to Business NSW and especially Jane Laverty for her unabashed support of Northern Rivers businesses. Business owners are the backbone of every community, and tonight’s celebration is a reminder of the strength and resilience in our region.” Collins Hume’s clients also shone on the night A special mention goes to Five Sixty Farms, Newton Denny Chapelle, Marcon Consultancy, Better by Bike, Resonator Music and Paul “Bluey” McDermott who won Outstanding Employee! Category sponsors Clarence Property said, "Congratulations to Collins Hume for taking out the Excellence in Business & Professional Services category at the Northern Rivers Regional Business Awards this week. A business only receives recognition of this nature if they are achieving outstanding stakeholder results and leading a high-performance team." Jane Laverty, Regional Director, Business NSW Northern Rivers added, “The Northern Rivers Business Awards are all about celebrating and showcasing the diverse talent we have in the Northern Rivers business community, and this year’s finalists and winners should feel incredibly proud to be named as the region’s leading businesses and leaders for 2024”. “It’s been a tough few years, so these awards are a wonderful opportunity to shine a spotlight on the ingenuity, strength and resilience of all the businesses who now represent over 30,000 businesses in the Northern Rivers.” See more award highlights at https://www.facebook.com/BNSWNorthernRivers

The politicians have weighed in on the Reserve Bank of Australia’s economic policy and their reticence to reduce interest rates in the face of community pressure. We look at what the numbers are really showing.   Treasurer Jim Chalmers has stated that global uncertainty and rate rises are “smashing the economy”.   Former Treasurer Wayne Swan weighed in and told Channel 9 that the RBA was, “putting economic dogma over rational economic decision making, hammering households, hammering Mums and Dads with higher interest rates, causing a collapse in spending and driving the economy backwards” and that the RBA was, “simply punching itself in the face.”   Australian mortgage holders and renters have had no relief from interest rates following 13 successive interest rate rises to the official cash rate since May 2022.   The Reserve Bank’s position and the flow through effects  The Reserve Bank of Australia (RBA) Board opted to maintain the official cash rates at 4.35% at its September Board meeting. The rationale is that inflation remains persistently high and has been for the last 11 quarters. The consumer price index (CPI) rose 3.9% over the year to the June quarter and remains above the RBA’s target range of 2-3%.   But, it is not persistently high inflation that is causing the politicians to weigh in. RBA Governor Michele Bullock has warned that “it is premature to be thinking about rate cuts” and “the Board does not expect that it will be in a position to cut rates in the near term.”  The Australian Bureau of Statistics (ABS) June Quarter National Accounts paint a bleak picture of the Australian economy. Per capita GDP fell for the sixth consecutive quarter by -0.4% to -1.5%. The longest consecutive period of extended weakness ever recorded.   Household spending weakest since COVID Delta  Household spending fell by -0.2% in the quarter, the weakest growth rate since the Delta-variant lockdown affected September quarter 2021.  Discretionary spending – travel and hospitality impacted most  The ABS says that we spent less on discretionary items (-1.1%), particularly for events and travel. It will come as no surprise that spending on hotels, cafes and restaurants was down 1.5%. Spending on food also fell -0.1% as households looked to reduce grocery bills.  Household savings lowest since 2006  The savings ratio remains low. Households saved only 0.9% of their income over the year. This was the lowest rate of annual saving since 2006-07. Net savings reduce when household income grows slower than household spending.  Economic growth from Government spending  The Australian economy did grow by 0.2%, the eleventh consecutive quarter of growth but the growth rate was unimpressive. The ABS says that, “the weak growth reflects subdued household demand, which detracted 0.1 percentage points from GDP growth while government consumption contributed 0.3 percentage points, the same contribution to growth as previous quarter.”  Government spending increased by 1.4% over the quarter. Commonwealth social assistance benefits to households led the rise, with continued strength in expenditure on national programs providing health services. State and local government expenditure also rose with increased employee expenses across most states and territories.  The RBA’s position on interest rates  The RBA is on a narrow path. It’s trying to bring inflation back to target within a reasonable timeframe while preserving the gains in the labour market over the last few years. The RBA expects to reach this target range by the end of 2025.  Through 2022 and 2023, most components of the CPI basket were growing faster than usual (the CPI is literally a basket of 87 types of expenditure across 11 groups such as household spending, education and transport.) Over the last 18 months, the price of goods has come down as supply disruptions like COVID-19 and the war in Ukraine have eased, and are now growing close to the historical average.  The key problem areas are housing costs and services. In housing, the growth is from increased construction costs and strong increases in rent. For services, while discretionary spending is down, as we can see from the June National Accounts, inflation in this category remains high at 5.3% to the June quarter. Wage increases and lower productivity, combined with the increased costs of doing business (electricity, insurance, logistics, rent etc) are all impacting.   The RBA is keen to point out that inflation causes hardship for the most vulnerable in our community. Lower income households tend to allocate more of their spending towards essentials, including food, utility bills and rent. Higher income households tend to spend more on owner-occupied housing as well as discretionary items such as consumer durables.  Younger households and lower income households have been particularly affected by cost-of-living pressures. Feeling the pressure? As interest rates rise, it’s essential to stay informed and prepared for the impacts. Let us help you navigate this challenging economic landscape with clarity and confidence. Contact Collins Hume in Ballina on 02 6686 3000 to secure your financial future and weather the economic storm!

Understanding Export Market Development Grants (EMDG) The Export Market Development Grants (EMDG) program is designed to help Australian small and medium enterprises (SMEs) expand their reach into global markets. Who Can Benefit? The program supports a range of businesses at different stages of their export journey: Tier 1: For SMEs that are ready to begin exporting Tier 2: For SMEs looking to expand their exports in current markets Tier 3: For SMEs targeting new key markets Representative Bodies: Organisations that assist their member SMEs in achieving export success can also apply. Current Grant Rounds At present, four grant rounds are being managed. While rounds 1 to 3 have closed, round 4 will soon be open for applications. The opening dates are: Representative Bodies: November 6, 10 AM AEDT Tier 1, Tier 2 and Tier 3: November 12, 10 AM AEDT. EMDG funding presents an opportunity for businesses to gain the resources they need to grow internationally and succeed in the global market. By offering financial support, EMDG enables businesses to promote their goods and services internationally and to gain valuable export training. Contact Collins Hume's Strategy360 team for EMDG advice or assistance.

Own an investment property or an expensive lifestyle asset like a boat or aircraft? The ATO are looking closely at these assets to see if what has been declared in tax returns matches up.  The Australian Taxation Office (ATO) has initiated two data matching programs impacting investment property owners and those lucky enough to hold expensive lifestyle assets.  Investment property  What investment property owners declare and claim in their personal income tax returns is a constant focus for the ATO. Coming off the back of data matching programs reviewing residential investment property loan data, and landlord insurance, the ATO have initiated a new program capturing data from property management software from the 2018-19 financial year through to 2025-26. Data collected will include:  Property owner identification details such as names, addresses, phone numbers, dates of birth, email addresses, business name and ABNs, if applicable;  Details of the property itself - property address, date property first available for rent, property manager name and contact details, property manager ABN, property manager licence number, property owner or landlord bank details; and  Property transaction details - period start and end dates, transaction type, description and amounts, ingoings and outgoings, and rental property account balances.  While the ATO commit to specific data matching campaigns, since 1 July 2016, they have also collected data from state and territory governments who are required to report transfers of real property to the ATO each quarter.   This latest data matching program ramps up the ATO’s focus on landlords, specifically targeting those who fail to lodge rental property schedules when required, omit or incorrectly report rental property income and deductions, and who omit or incorrectly report capital gains tax (CGT) details.   Lifestyle assets  Data from insurance providers is being used to identify and cross reference the ownership of expensive lifestyle assets. Included in the mix are:  Caravans and motorhomes valued at $65,000 or over;  Motor vehicles including cars & trucks and motorcycles valued at $65,000 or over;  Thoroughbred horses valued at $65,000 or over;  Fine art valued at $100,000 per item or over;  Marine vessels valued at $100,000 or over; and  Aircraft valued at $150,000 or over.  The data collected is substantial including the personal details of the policy holder, the policy details including purchase price and identification details, and primary use, among other factors.  The ATO is looking for those accumulating or improving assets and not reporting these in their income tax return, disposing of assets and not declaring the income and/or capital gains, incorrectly claiming GST credits, and importantly, omitted or incorrect fringe benefits tax (FBT) reporting where the assets are held by a business but used personally.  Whether it’s property income or the value of high-end assets like boats, aircraft, or fine art, it’s crucial to ensure your tax records align. Don’t get caught out – ensure your finances are in order and avoid potential penalties. Contact Collins Hume in Ballina on 02 6686 3000 for expert guidance to safeguard your assets and stay compliant!

Stars of Ballina Shire Dance for Cancer in November Collins Hume CEO, Chris Atkinson, together with Professional Dance Coach, Maree White, have kicked off their intense training routine in preparation for the Stars of Ballina Dance for Cancer event, a key fundraiser for the Cancer Council. After months of planning, the hard work has officially begun with a focused gym training session over the weekend. The pair are ready to push themselves physically and mentally, both in the studio and beyond, to ensure their routine is ready for the big night. Chris, who has proudly taken up the challenge to help raise vital funds for cancer support and research, is embracing the physical demands of learning to dance. "It's one thing to sign up for a great cause like this, but now the real work starts. Maree and I are putting in the hours, and while it's a challenge, I know it's nothing compared to the fight many face against cancer. That keeps me motivated." The upcoming event is not just about dancing for Chris — it’s a personal mission as well. "Cancer has touched my family, and I’m determined to do what I can to give back. It’s an honour to contribute to the Cancer Council’s efforts,” he added. Maree, known for her high energy and dedication, is not only coaching Chris but also helping him find confidence on the dance floor. With nearly 20 years as a professional ballerina and over 35 years in dance, she has performed on world stages in London, New York and Vienna. A former principal and soloist, Maree is now focussed on teaching and mentoring the next generation of dancers. With their training now in full swing, the duo are laser-focused on getting ready for the event, which promises to bring the Ballina community together in support of an important cause. The Stars of Ballina Dance for Cancer will be held on Friday 22 November with all proceeds going towards cancer research, prevention and support services. Follow their journey here, on socials and support Chris in his fundraising efforts. For further information please contact Chris Atkinson on 02 6686 3000. Further details about Maree White can be found on her website at https://mareewhitedance.com/ or visit insta @maree_white_dance .

Purpose, progression and making a difference Carol Holton, an integral and longstanding member of the Collins Hume team, has decades of experience in professional services. She joined Collins Hume in 2001 as a receptionist and worked her way up to becoming Executive Assistant to Founding Partner, John Collins, bringing a wealth of knowledge and expertise to the firm. Since John’s retirement in 2021, Carol now acts as Collins Hume's Business Host. At Collins Hume, Carol is responsible for managing our trust account, ensuring that matters with the tax office and banks are progressed efficiently, and keeping client affairs running smoothly. She is also the self-proclaimed "mother" of the firm and has seen it grow and evolve over the years. Carol takes pride in working for an organisation that values its employees and encourages them to learn and grow. “Collins Hume is a great company to work for,” says Carol. “We look out for each other like a family and enjoy working and learning new things, and being given the opportunity to improve.” “Variety in my role has always been important. From the time I started, I have never stopped learning and gaining a broad knowledge of the different things we do, like our move to cloud accounting.” Carol believes that approachability, friendliness, and professionalism set Collins Hume apart in the Northern Rivers area. She is confident in the firm's ability to set the pace for accountants in the region and is proud to be a part of a team that is continuously progressing. “I think we’re always trying to improve and learn by surrounding ourselves with the best people we can. Seeing our younger team come through and celebrating their achievements has made the Collins Hume family grow and strengthened our reputation for all the clients who rely on our expertise, services and technology in this region.” Aside from her role as Business Host, Carol also provides backup for front-end phone overflow in the office, connecting her to her reception roots and keeping her in touch with all Collins Hume’s clients. Carol's passion for continuous learning and professional growth, combined with dedication to her role make her a valuable member of the team. Her experience, skills and commitment have helped shape Collins Hume into the successful accounting business it is today. Outside of work Carol loves spending time with her family, especially her grandchildren, playing poker and reading. Carol Holton hails from Auckland but moved to Australia in the 1980s and was soon snapped up into a publishing sector role in Sydney. After stints in insurance, construction and as a legal secretary, Carol wended her way north and joined the Collins Hume team in 2001. Carols holds a Certificate IV in Frontline Management. (Article image: Carol, pictured with Selina Atkinson, was a coconspirator in the organisation of John Collins' retirement party) Copyright 2023. Collins Hume Accountants & Business Advisors. Ballina & Byron Bay NSW

Kaleb Morhaus joined Collins Hume in February 2024 as an undergraduate accountant. Balancing his studies with gaining hands-on experience, Kaleb is quickly grasping his new role in accounting public practice.  Kaleb is from the picturesque town of Skennars Head. His initial venture into the business world was as the Venue Manager at White Bull in Armidale where he combined study with running a pub. During his time there, he took on a semi-bookkeeping role, which sparked his interest in accounting.  At Collins Hume, Kaleb's typical day involves preparing individual and partnership tax returns and Business Activity Statements (BAS) for Peter and Jamie’s team. His role is a blend of learning and applying accounting principles.  For Kaleb, Collins Hume offers a family-friendly environment that supports his academic journey providing study leave and other forms of support, allowing him to balance his education and professional responsibilities effectively. He appreciates the supportive atmosphere and the firm's understanding of the demands of being a student.  Outside of work, Kaleb is active in his community. He plays soccer for Lennox Head Football Club  and is an avid supporter of Liverpool FC. Apart from study commitments, his personal life is filled by spending time with his girlfriend and their puppy, enjoying our beautiful beaches and making a return to a coastal lifestyle.  At Collins Hume, Kaleb is not just building his career but also contributing to a supportive and dynamic workplace. We look forward to seeing Kaleb's continued growth and achievements in the field of accounting.  —  Kaleb is currently pursuing a Bachelor of Business at Southern Cross University (SCU) and has earned his certification as a Xero Certified Advisor. This certification underscores his proficiency with one of the leading accounting software platforms, already making him a valuable member of the team at Collins Hume.

Empowering Your Future Mentorship can be a critical component of any busin ess By fostering a culture of continuous learning and professional growth, mentorship programs enhance the skills and knowledge of talent, ensuring the long-term success of your business.  The Importance of Mentorship  Navigating the complexities of any industry requires a deep understanding of current standards, regulations and best practices. Mentorship bridges learning and/or experience gaps by providing guidance, support and practical insights not always covered by theory or acquired through work experience alone.  Accelerating Skill Development  Mentors help business owners develop essential technical skills relevant to their field. Through hands-on training and real-world applications, mentees gain a deeper understanding of key concepts, enabling them to apply their knowledge more effectively and efficiently.  Enhancing Soft Skills  In addition to technical skills, mentors also help develop crucial soft skills, such as communication, problem-solving, customer service and process management. These skills are vital for progression and success, as they enable business owners to work effectively in teams, manage stakeholder relationships and navigate complex projects.  Fostering Professional Growth  Mentorship provides a platform for business owners to set career goals, receive constructive feedback and build professional networks. Mentors offer valuable advice on career progression, industry trends and emerging opportunities, helping mentees make informed decisions about their business direction and develop a clear vision for the future.  Benefits for the Business  Mentoring programs are beneficial not only for business owners but also for the business itself. Those that invest in mentorship see numerous advantages, including:  1. Improved Employee Retention  Recruiting and retaining talent is a constant challenge. By providing mentorship, business owners can create a supportive and engaging work environment that encourages talent to stay and grow. This leads to increased employee loyalty and reduced turnover.  2. Enhanced Company Reputation  Businesses known for their strong mentorship programs often attract top talent. Professionals seek out companies that offer robust support systems and opportunities for growth. A reputation for excellent mentorship can give businesses a competitive edge in a tight talent market.  3. Development of Future Leaders  Mentorship helps identify and nurture future leaders within a business. By investing in their development, business owners can build a pipeline of skilled and motivated individuals prepared to take on leadership roles in the future.  Introducing Strategy360 for Business Owners  Working with Collins Hume as a mentor offers numerous benefits. We tailor our solutions to your precise needs, designed to improve business performance, minimise risks, boost business value, advance strategic initiatives and execute plans effectively. Our approach ensures that your business receives targeted support and guidance, ultimately leading to enhanced success and growth.  We take the complexities of business and simplify them. Customising and collaborating with business owners, we help focus on achieving meaningful outcomes aligned with their specific objectives.  We understand business. We have worked with hundreds of business owners covering all aspects of their business from set up to sale. We know that being a business owner can be difficult and often lonely. We offer helpful and holistic support for business owners and can be that sounding board you need to ensure you make informed decisions.  Mentoring business owners is a vital investment in the future of your business. By providing guidance, support, and opportunities for growth, mentorship programs help business owners develop the skills and confidence needed to succeed.  Elevate your business to new heights. Contact Nathan McGrath  on 02 6686 3000 for an obligation-free discussion on how Collins Hume can help you tailor a mentoring program to suit your specific requirements.

A Fresh Start to the New Financial Year  As we usher in the new financial year, it's an opportune time to reflect on evolving workplace dynamics.   The hustle culture of the early 2000s has gradually given way to a focus on flexibility, mental well-being and maintaining a healthy work-life balance. These changes are not just trends; they are essential strategies to optimise staff performance and align with the priorities of future generations.  Integrating Flexibility into Your Business Plan  In today's work environment, many employees value flexibility over additional financial compensation. To attract and retain top talent, it's crucial to incorporate flexibility into your business plan. This might involve offering flexible working hours, where employees can start and finish their day according to what suits them best. Such practices instil trust and boost morale, as employees feel empowered and respected.  Hybrid and Remote Working Models  The adoption of hybrid working models has become widespread, allowing staff to split their time between the office and home. This approach, which gained momentum during the pandemic lockdown, continues to provide comfort and satisfaction to many workers.   Businesses have successfully transitioned to digital collaboration tools like Zoom, Slack and Teams, making remote work not only feasible but often preferable. Some are even embracing a "Work From Anywhere" (WFA) policy, enabling employees to work from any location, be it during a holiday or an overseas trip.  Prioritising Mental Well-Being  Mental well-being is paramount for any thriving business. Addressing burnout and stress through supportive measures can significantly benefit both the business and its employees.   Offering personal leave for mental health days, providing access to prepaid psychologists and mental health apps like Headspace, and incorporating mental well-being activities such as group yoga or hiking into team bonding sessions are all effective strategies.  Navigating the Challenges of High-Density Workloads  Certain industries (accounting is one) face unique challenges due to regulatory deadlines and client demands. However, the shift towards flexible and remote working is often easier in these sectors due to their digital nature.   Allowing employees to work from home or adopt a hybrid model can help mitigate stress and maintain productivity. Surveys by FlexJobs indicate that 66% of workers prefer remote work post-pandemic, and 75% recognise that work-related stress impacts their mental health. By fostering a better work-life balance, businesses can address these concerns effectively.  Supporting Employees During Peak Seasons  During peak seasons, workload and stress levels can soar. It's crucial to apply the flexibility and mental health strategies above to support your employees. Providing a reprieve during high-density periods can maintain morale and productivity, ensuring that your staff remain motivated and your business continues to thrive.  As we navigate the new financial year, prioritising flexibility and mental well-being is not just beneficial but necessary for modern businesses. By embracing these principles, you can enhance employee satisfaction, boost morale and create a resilient, productive workplace. Investing in your team's well-being will yield dividends in the form of loyalty, motivation and overall business success.

A game-changing Virtual Event with B1G1's Paul Dunn If you missed out, you can still experience something seriously game-changing. And it impacts every single area of your business in the most positive of ways. The title of the event says it well: “ The Impact Event: How to Transform Your Business — for good. ” And there’s never been a better time than now for that to happen. Experience 55-magical minutes of insights and actions with global business leader and TEDx presenter, Paul Dunn. Paul takes you on a fast-paced and exhilarating journey to new simple-to-attain peaks of performance across 4 crucial areas of your business: To move from standard to standout To exit the Sea of Sameness once and for all How to achieve extraordinary things in your business by applying what Paul calls ‘the HUGE Power of Small — tiny, tiny things you’ve most likely been missing make a massive difference How to ‘connect’ in brand new ways and the very specific impact this has on everyone (including you) who interacts in any way with your business. To learn more about how Collins Hume is a purposeful business, please visit https://www.collinshume.com/legacy . If you're interested in being a giving business, give us a call on 02 6686 3000. Watch The Impact Event

Mandatory Income Reporting for Sharing Economy Earners ATO Tightens Oversight with New Reporting Requirements for Platforms Like Airbnb and Uber. It’s essential that any income earned from sharing economy platforms such as Airbnb, Stayz, Uber, etc. is declared in your tax return. Since 1 July 2023, the platforms delivering ride-sourcing, taxi travel, and short-term accommodation (under 90 days), have been required to report transactions made through their platform to the ATO under the sharing economy reporting regime. 2023-24 is the first year that the ATO will have the income tax returns of taxpayers to match to this data. All other sharing economy platforms will be required to start reporting from 1 July 2024. This reporting regime, combined with the ATO’s data matching programs, mean that if income is not declared, it’s likely you will receive a “please explain” request from the regulator. Call the Collins Hume team in Ballina on 02 6686 3000 if you have any queries about sharing economy income.

Owning a business is a journey filled with opportunities and challenges. One of the most critical aspects of navigating this journey successfully is effective planning. Whether you're a seasoned entrepreneur or just starting, planning can significantly impact your business's profitability, cash flow, and overall lifestyle. Here’s why planning is indispensable for business owners.   Knowing the Results of a Financial Decision Before You Make It Financial decisions can make or break your business. Before committing to any significant financial move, it's crucial to understand its potential impact. This involves:   Forecasting: Use financial models to predict the outcomes of your decisions — this helps you anticipate cash flow needs, profitability, and potential risks Scenario Analysis: Evaluate different scenarios to see how changes in variables (like sales volume or costs) affect your business to prepare you for various outcomes and helps you make informed decisions Budgeting: Create detailed budgets to track your income and expenses to ensure you have a clear picture of your financial health and can make adjustments as needed.   By knowing the results of a financial decision beforehand, you can avoid costly mistakes and ensure your business remains on a stable financial footing.   The Importance of Having a Business Mentor A business mentor can be an invaluable asset. Here’s why:   Experience and Expertise: Mentors bring a wealth of experience and knowledge — they can provide insights that you might not have considered and help you avoid common pitfalls Objective Feedback: A mentor offers an external perspective, providing honest and constructive feedback, which can help you refine your ideas and strategies Networking Opportunities: Mentors often have extensive networks so they can often introduce you to potential partners, clients or investors, opening doors that might otherwise remain closed.   Having a mentor to bounce ideas off can accelerate your business growth and help you navigate complex challenges more effectively.   Knowing the Value of Your Business for Succession Planning Understanding the value of your business is crucial, especially if a succession event is on the horizon. Here’s why:   Accurate Valuation: Knowing your business's worth ensures you get a fair price if you decide to sell or transfer ownership Succession Planning: A clear valuation helps in planning for succession, whether passing the business to a family member or selling it to an external party and ensures a smooth transition and continuity Financial Planning: Understanding your business's value aids in personal financial planning, helping you secure your financial future post-succession.   Regularly valuing your business keeps you prepared for any eventuality and ensures you can make informed decisions about its future.   How Business Planning Can Improve Profit, Cash Flow and Lifestyle Effective business planning can lead to significant improvements in profit, cash flow, and overall lifestyle. Here’s how:   Profitability: Planning helps you identify profitable opportunities and streamline operations by setting clear financial goals and strategies that can focus you on activities that drive profit Cash Flow Management: Good planning involves monitoring and managing cash flow, and ensures you have enough liquidity to meet your obligations and invest in growth opportunities Work-Life Balance: A well-thought-out business plan can improve your lifestyle by reducing stress and workload. By delegating tasks, automating processes, and setting boundaries, you can achieve a better work-life balance.   Planning is a cornerstone of successful business ownership. It enables you to make informed financial decisions, leverage the expertise of mentors, prepare for succession events, and improve profitability, cash flow and lifestyle. By prioritising planning, you set your business on a path to sustained success and personal fulfilment.   Elevate your business to new heights. Contact Nathan McGrath  on 02 6686 3000 for an obligation-free discussion on how Collins Hume can help you achieve a better performing business and lifestyle.