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sv	other	N/A	Download "PATENTBESVÄRSRÄTTEN YTTRANDE AD nr 15-009" 1 PATENTBESVÄRSRÄTTEN YTTRANDE AD nr Till regeringen Justitiedepartementet Enheten för processrätt och domstolsfrågor Promemorian Patent och marknadsdomstol; kompletterande överväganden Ju2015/841/DOM Patentbesvärsrätten (PBR) välkomnar de kompletterande överväganden och förslag till ändringar som behandlas i den remitterade promemorian. Det återstår emellertid vissa frågor som enligt PBR:s mening bör föranleda justering av lagtexten eller i vart fall klargöras i författningskommentaren eller på annat lämpligt ställe i propositionen. Härutöver tar PBR upp frågan om teknisk kompetens i Patent- och marknadsöverdomstolen, en terminologisk fråga samt ett par frågor som har behandlats i tidigare remissyttrande (Ju2014/129/DOM) till ytterligare belysning. Patent- och marknadsdomstolens sammansättning i patentärenden PBR delar uppfattningen att sammansättningsreglerna bör möjliggöra att de patenträttsliga ärendena avgörs med den sammansättning som framstår som mest lämplig i varje enskilt fall. PBR anser emellertid att det finns anledning att än en gång understryka vikten av den tekniska ordinarie domarens patenträttsliga kunnande och erfarenhet från detta rättsområde. Postadress Besöksadress Telefon Fax Org.nr Box Karlavägen STOCKHOLM 2 2 Som PBR anfört i sitt tidigare remissyttrande har de tekniskt kunniga patenträttsråden i PBR en djupgående insikt i patenträtten och en bred erfarenhet av närliggande lagstiftning. I linje med det som PBR anförde i denna fråga understryks i den remitterade promemorian (s. 91) att de tekniska ledamöternas deltagande är av avgörande betydelse för att de patenträttsliga målen och ärendena ska kunna handläggas på ett kompetent och effektivt sätt. Det anförs att tekniker med patenträttsligt kunnande spelar en betydande roll inte bara vad gäller bedömningen av de tekniska frågor som förekommer i målen och ärendena utan även vid bedömningen av uppfinningshöjd och tolkning av patentkrav samt för att förstå och tillämpa den praxis som har utvecklats i det europeiska patentverket. För att tillförsäkra att detta särskilda kunnande tillförs patentärendena samt för att det grundläggande behovet av deltagande av tekniska ledamöter i dessa ärenden ska speglas i bestämmelsens ordalydelse bör 4 kap. 5 första stycket lag om patent- och marknadsdomstolar formuleras på sådant sätt att det föreskrivs en presumtion för deltagande av två tekniska ledamöter vid avgöranden med tre ledamöter. En sådan sammansättning ska vara huvudregeln vid avgörande av ärenden som överklagas från Patent- och registreringsverket (PRV). Beroende på ärendets beskaffenhet kan rätten vidare, som framgår av förslaget, bestå av två lagfarna domare och en teknisk ledamot. En sådan sammansättning kan vara lämpligt i fall där behovet av teknisk sakkunskap inte är så framträdande eftersom den tekniska aspekten i ärendet är relativt sett av mindre betydelse. Detta kan vara fallet exempelvis vid vissa prövningar enligt 72 patentlagen och i vissa ärenden om tilläggsskydd. En sammansättning med tre lagfarna domare kan, såsom anförs i promemorian, förekomma i fall där det inte finns behov av teknisk sakkunskap (se nedan). PBR delar uppfattningen att ärenden om pantsättning av patent och patentansökningar kan vara ett exempel på ett sådant fall. Den föreslagna utökade sammansättningen i vilken två lagfarna domare och två tekniska ledamöter ingår kan, såsom anförts i promemorian, lämpa sig för ärenden där bättre rätt görs gällande. Det kan också finnas skäl till sådan sammansättning vid vissa tilläggsskyddsärenden samt i ärenden där mycket och om- 3 3 fattande bevisupptagning förekommer. Enligt PBR:s erfarenhet är ärenden om återställande av rättighet enligt 72 patentlagen normalt inte sådana att de kommer att nödvändiggöra ett avgörande med utökad sammansättning. Att fyra ledamöter vid vissa tillfällen har deltagit vid sådana prövningar i PBR beror på utformningen av PBR:s sammansättningsregler. Vid tillämpning av bestämmelsen i 4 kap. 5 andra stycket lag om patent- och marknadsdomstolar kan, enligt PBR:s uppfattning, sammansättningen där en lagfaren domare och en teknisk ledamot ingår komma i fråga i sådana ärenden där huvudregeln med två tekniska ledamöter och en lagfaren domare skulle tillämpats men där frågan är av enklare karaktär. En sådan sammansättning kan till exempel vara tillräcklig vid avgörande av enklare prövningar enligt 72 patentlagen. En förutsättning för att rätten ska få bestå enbart av lagfarna domare i patentärenden är att det inte finns något behov av tekniskt sakkunskap. PBR utvecklar frågan om teknisk sakkunskap i ett särskilt avsnitt, se nedan. I fall där behov av spetskompetens inom ett visst ämnesområde föreligger ska alltid två tekniska ledamöter ingå i rätten varav en ledamot ska besitta såväl teknisk som patenträttslig kunskap och erfarenhet. Vissa frågor angående tekniska ledamöter I lagförslaget används benämningen "tekniska ledamöter" som ska innefatta både patentråden och de tekniska experterna. De sistnämnda har djup kunskap i naturvetenskapliga och tekniska ämnen men kan många gånger ha begränsad eller helt sakna erfarenhet av patenträttsliga bedömningar. Ordningen vid sammansättning av rätten i enskilda fall där huvudregeln tillämpas, dvs. där två tekniska ledamöter ingår, bör med hänsyn till det ovanstående vara att patentråd ingår i rätten som tekniska ledamöter och att tekniska experter förordnas först då det finns behov antingen av spetskompetens inom ett visst ämnesområde eller om det uppstår en vakans för ett patentråd. Om den sistnämnda situationen uppstår bör domstolarna, i första hand, förordna tekniska experter med motsvarande kompetens och erfarenhet som patentråden. Det framstår då som mest lämpligt att förordna ett tekniskt kunnigt f.d. patent- 4 4 rättsråd eller f.d. patentråd eller annan expert med både patenträttslig och teknisk erfarenhet. Innebörden av begreppet teknisk sakkunskap Enligt PBR:s mening finns det behov av ett klargörande uttalande om vad som avses med teknisk sakkunskap eftersom ett sådant uttalande gör det lättare att tillämpa sammansättningsregeln i 4 kap. 5. Som PBR anfört ligger den tekniskt kunniga domarens styrka i förmågan att förena patenträtten och tekniken. Behovet av teknisk sakkunskap i den föreslagna lagtexten bör därför i första hand anses omfatta kompetensen i såväl patenträttsliga som tekniska frågor vilken patentråden och andra tekniska experter bör besitta. PBR anser vidare att det finns skäl att förtydliga i vilka fall det ska anses föreligga behov av teknisk sakkunskap. Enligt PBR:s mening bör ett sådant behov anses föreligga i varje fall där en teknisk fråga aktualiseras, oavsett frågans komplexitet eller svårighetsgrad. PBR vill i övrigt uppmärksamma att det i promemorian anförs (s. 77) att en förutsättning för att ett ärende ska kunna avgöras av enbart lagfarna domare bör vara att det saknas behov av särskild teknisk sakkunskap (PBR:s kursivering). Denna kvalificering förekommer dock inte på andra ställen i promemorian (jfr bl.a. s. 78 andra stycket). Teknisk kompetens i Patent- och marknadsöverdomstolen Vad gäller den tekniska kompetensen i Patent- och marknadsöverdomstolen har synpunkter framförts med innebörden att det till följd av minskande tillströmning av patentmål och patentärenden skulle bli svårt att på sikt upprätthålla den tänkta bemanningen om två fast anställda patentråd. Huruvida detta blir en realitet eller inte beror bl.a. på hur reformen med det enhetliga europeiska patentet och den Enhetliga europeiska patentdomstolen faller ut. Frågan är emellertid befogad och bör följas noga, t.ex. genom att reformen utvärderas efter en lämplig tid. I problemet kan emellertid också ligga en lösning genom att de tekniska ledamöter som ska knytas till den regionala avdelningen av den Enhetliga europeiska patentdomstolen skulle kunna användas som resurs även för Patent- och marknadsöverdomstolen. 5 5 Om användningen av begreppet registrering i frågor hänförliga till patenträttsliga ärenden I förslaget till 3 kap. 3 används begreppet invändning mot registrering enligt patentlagen. Med detta avses, såsom PBR har uppfattat förslaget, en invändning mot ett meddelat patent (jfr 24 patentlagen ). PBR vill här påpeka att begreppet registrering förekommer i patentlagen enbart beträffande panträtt till patent eller patentansökan (se 95 patentlagen). Den formulering som föreslås i 3 kap. 3 kan därför bli missvisande om bestämmelsens tillämpningsområde. I promemorian förekommer också begreppen registrering av patent (s. 97), beslut om registrering (s. 75) och patenträttsliga registreringsärenden (s. 76, 90 och 93). De begrepp som patentlagen använder i motsvarande hänseenden är att patent beviljas (1 patentlagen) respektive meddelas (bl.a. 2, 19 och 20 patentlagen). Ett meddelat patent ska vidare, enligt 20 andra stycket patentlagen, antecknas i patentregistret som förs av patentmyndigheten. I detta avseende skiljer sig patentlagen från den terminologi som används i varumärkeslagen respektive mönsterskyddslagen där begreppet registrering används i samband med själva förvärvet av ensamrätten (se exempelvis 1 kap. 6 varumärkeslagen och 1 a mönsterskyddslagen). Möjligheten att i patentärenden pröva en av invändaren återkallad talan Vad gäller regeln i 26 första stycket sista meningen patentlagen har PBR i sitt huvudremissvar (avsnitt 8) relativt utförligt redogjort för sin ståndpunkt. Nedanstående exempel illustrerar ett fall där regeln kan motiveras av ett klart allmänintresse. Ett patent beviljas av PRV. Detta möts av en invändning hos PRV som trots invändningen upprätthåller patentet. Invändaren klagar till PBR och vidhåller invändningen. Patenthavaren bestrider yrkandet och vill ha sitt patent kvar. Under målets gång hos PBR händer två saker. Dels åberopar invändaren ett tidigare okänt dokument som klart visar att uppfinningen inte var ny när ansökan gjordes, dels köper patenthavarbolaget invändarbolaget som blir ett dotterbolag. Invändarbolaget återkallar därefter sin invändning och sin talan i 6 6 PBR. Med nuvarande regler får PBR pröva invändningen ändå och skulle finna att uppfinningen inte är ny och att patentet ska upphävas. Med de föreslagna reglerna saknar Patent- och marknadsdomtolen den möjligheten och måste skriva av ärendet varför ett uppenbart oriktigt patent består. En utomstående tredje man som hindras i sin näringsutövning av det oriktigt beviljade patentet skulle behöva inleda en separat ogiltighetstalan mot patenthavaren för att undanröja detsamma. Och detta skulle dessutom behöva ske vid samma domstol där bristen från början hade kunnat repareras. PBR vill inte påstå att regeln tillämpas ofta, det sker mindre än en gång per år. Senaste gången var i mars 2013 (PBR:s mål ). Det är sådana ganska klara och tydliga fall som avses bli infångade när PBR, om det finns särskilda skäl, kan pröva en invändning även sedan talan har återkallats. Som PBR redan anfört i sitt huvudremissyttrande tillämpas regeln restriktivt, vilket också betonas i lagregelns förarbeten, se prop. 1966:40 s. 131 ff. Att sådana situationer där regeln måste tillämpas uppkommer så sällan gör att de problem som onekligen kan uppstå när tvistemål och invändningsärenden kumuleras inte i praktiken är av den art att de bör hindra att regeln kvarstår. PBR har mot den bakgrunden svårt att inse värdet av att utmönstra regeln i samband med domstolsreformen. PBR vill således avstyrka förslaget. Patent- och registreringsverkets partsställning i Patent- och marknadsdomstolen i överklagade ärenden där två motstående enskilda parter har funnits i verkets prövning En fråga som till viss del hänger samman med officialprövning i patentärendena är PRV:s partsställning i de till Patent-och marknadsdomstolen överklagade ärendena med två mot varandra stående enskilda parter, alltså i första hand ärenden om invändning mot ett meddelat patent eller registrerat varumärke eller mönster. Frågan är behandlad av PBR i sitt huvudremissyttrande (avsnitt 9). Om den ovan berörda officialprövningsbestämmelsen i 26 patentlagen och motsvarande bestämmelser avseende varumärken och mönsterskydd upphävs, blir motiven för PRV:s partsställning i tvåpartsärendena än svagare. Men till skillnad från de i föregående avsnitt berörda situationerna som bara avser patentprocessen kommer problemen med PRV:s ställning som tredje part i tvåpartsärenden bli mycket mer frekventa och kommer att komplicera kumula- 7 7 tionsförfarandet. PBR vill därför påminna om sitt tidigare framförda förslag att uttryckligen undanta tvåpartsärendena från huvudregeln i 11 ärendelagen. Detta yttrande har beslutats av Patentbesvärsrättens ordförande, patenträttsrådet Peter Strömberg. I ärendets slutliga handläggning har patenträttsrådet Stefan Svahn och hovrättsassessorn Felisa Krzyzanski, referent, deltagit. Härutöver har samråd skett med alla anställda. Peter Strömberg Felisa Krzyzanski
en	wikipedia	N/A	Emmanuel Justine Rabby Banda (born 29 September 1997) is a Zambian footballer who plays for Allsvenskan club Djurgårdens IF as a centre midfielder. Club career Emmanuel Banda started his career with Nchanga Rangers FC. In July 2016, Banda moved to Portuguese club S.C. Esmoriz. In July 2017, Banda moved to Belgian First Division A club K.V. Oostende on a three-year contract. He made his league debut on 30 July 2017 in a 1-0 home loss to Royal Excel Mouscron. He replaced Michiel Jonckheere in the 75th minute. He scored his first goal in the Belgian top flight on 22 December 2017 in a 3-1 away victory over Waasland-Beveren. His goal, assisted by Knowledge Musona, came in the 52nd minute and gave his side a 2-1 lead. He joined Béziers on loan in January 2019. In February 2020, Emmanuel Banda signed a three-year contract with the reigning Swedish champions Djurgårdens IF. References External links 1997 births Living people Zambian footballers Zambia international footballers Zambia youth international footballers Zambian expatriate footballers K.V. Oostende players AS Béziers (2007) players Belgian First Division A players Ligue 2 players Nchanga Rangers F.C. players Allsvenskan players Djurgårdens IF Fotboll players Expatriate footballers in Belgium Expatriate footballers in France Expatriate footballers in Portugal Association football midfielders People from Chililabombwe District 2019 Africa U-23 Cup of Nations players Zambia under-20 international footballers
de	wikipedia	N/A	Shilin () ist ein Stadtteil im Norden von Taipeh. Mit einer Bevölkerung von ca. 280.000 Einwohnern ist er der zweitgrößte Stadtteil Taipehs, und mit einer Fläche von 62 km2 der flächenmäßig Größte. Geographie Geologie Der Nordosten des Stadtteils ist Teil des Yangmingshan-Nationalparks mit dem höchsten Berg Qixing Shan (1120 m). Im Südwesten befindet sich der Dalun Shan und der Dazhi Shan. Angrenzende Gemeinden Norden: Beitou (Taipeh), Jinshan, Wanli (Neu-Taipeh) Osten: Xizhi (Neu-Taipeh) Westen: Wugu, Luzhou, Sanchong (Neu-Taipeh) Süden: Datong, Zhongshan, Songshan, Neihu (Taipeh) Übersicht und Geschichte Aufgrund der grünen Lage im Norden Taipehs ist Shilin hauptsächlich ein Wohnbezirk. Da in ihm außerdem viele ausländische Schulen beheimatet sind, gibt es eine große Anzahl von Expats, hauptsächlich aus Europa, den USA und Japan. In früher Zeit wurde der Stadtteil Pattsiran genannt, was in der Sprache der Ketagalan, der früheren Ureinwohner in dem Gebiet, „heiße Quelle“ bedeutet. Dieser Name wurde später von den chinesischen Zuwanderern über Zwischenstufen zu dem Namen Shilin. Unter der japanischen Herrschaft gehörte Shilin ab 1920 zum Landkreis Shichisei (chinesisch Qixing). Nach der Übernahme durch die Republik China 1945 bekam Shilin den Status einer Stadtgemeinde (zhèn) im Landkreis Taipeh (heutige Stadt Neu-Taipeh). Im Juli 1968 wurde Shilin zusammen mit den anderen Dörfern Beitou, Nangang, Jingmei und Muzha in die Stadt Taipeh eingemeindet. Tourismus und Sehenswürdigkeiten In Shilin befindet sich das Nationale Palastmuseum, der Yangmingshan-Nationalpark und das ehemalige Wohnhaus von Chiang Kai-shek. Außerdem befindet sich in Shilin der größte Nachtmarkt Taipehs, der Shilin-Nachtmarkt. In Shilin befindet sich der Haupt-Campus der privaten Ming-Chuan-Universität. Ort auf Taiwan Stadtbezirk von Taipeh
nl	wikipedia	N/A	DigiNotar was een Nederlandse commerciële certificaatautoriteit. Het bedrijf was gevestigd in Beverwijk en was sinds 2011 onderdeel van OneSpan (voorheen "VASCO Data Security International"). DigiNotar ontstond in 1997 op initiatief van de KNB en de Beverwijkse notaris Dick Batenburg als een samenwerkingsverband van zogenaamde TTP-notarissen dat zich oorspronkelijk voornamelijk richtte op het notariaat. DigiNotar verzorgde de PKIoverheid-certificaten voor grote delen van de Nederlandse overheid, waaronder die van DigiD en de RDW. Op 10 januari 2011 maakte VASCO Data Security International bekend DigiNotar te hebben overgenomen. De overnamesom zou 11 miljoen euro hebben bedragen. Op 20 september 2011 werd het bedrijf failliet verklaard. Hack bij DigiNotar In juni 2011 lukte het een hacker die zich Comodohacker noemde, in te breken bij DigiNotar. Als gevolg van deze hack gaf DigiNotar op 10 juli 2011 een certificaat voor het Google-domein *.google.com uit aan onbekende personen in Iran. Dit certificaat zou mogelijk gebruikt kunnen zijn voor een man-in-the-middle-aanval tegen Gmail. Eind juli 2011 raakte DigiNotar op de hoogte van de uitgifte van dit certificaat, maar het bedrijf maakte daar geen melding van. Pas nadat op 27 augustus 2011 op een blog melding werd gemaakt van de hack, volgde op 30 augustus een bevestiging door DigiNotar. Naar aanleiding van de hack begon het bedrijf Fox-IT op 30 augustus een onderzoek naar DigiNotar. Op 5 september publiceerde Fox-IT een interim-rapport waarin diverse fouten in de procedures en systemen van DigiNotar aan het licht werden gebracht. De uitkomsten van dit onderzoek leidden ertoe dat het aanvankelijke standpunt van de overheid dat de PKIoverheid-certificaten veilig waren, werd ingetrokken en dat de overheid op 2 september het vertrouwen in DigiNotar volledig opzegde. Op 5 september werd bekend dat het Openbaar Ministerie een onderzoek zou instellen naar eventuele nalatigheid bij DigiNotar. De OPTA besloot op 13 september 2011 de registratie van DigiNotar als leverancier van gekwalificeerde elektronische handtekeningen (certificaten) in te trekken. In september 2013 rapporteerde een Braziliaans tv-programma dat de Amerikaanse inlichtingendienst NSA gebruik heeft gemaakt van de DigiNotar-hack om in te breken bij Google en Hotmail. De Amerikaanse veiligheidsexpert Bruce Schneier stelt dat NSA verantwoordelijk kan zijn voor de inbraak bij DigiNotar. Externe link Officiële website Cryptografie Voormalig Nederlands bedrijf
en	wikipedia	N/A	Rik de Voest and Izak van der Merwe were the defending champions, but only van der Merwe decided to participate. He played alongside Treat Conrad Huey, but Carsten Ball and Chris Guccione eliminated them already in the first round. Ball and Guccione went on to win the title by defeating Nicholas Monroe and Jack Sock 7–6(7–3), 1–6, [10–5] in the final. Seeds Draw Draw References Main Draw Natomas Men's Professional Tennis Tournament - Doubles 2011 Doubles
en	caselaw	US	343 S.W.2d 10 (1961) STATE of Missouri, Respondent, v. Ronald Lee WOLFE, Appellant. No. 48188. Supreme Court of Missouri, En Banc. January 9, 1961. Rehearing Denied February 13, 1961. 11 F. D. Wilkins, John M. McIlroy, James B. Herd, St. Louis, for appellant. John M. Dalton, Atty. Gen., Fred L. Howard and Calvin K. Hamilton, Asst. Attys. Gen., for respondent. LEEDY, Judge. Appellant was charged with statutory rape under the provisions of § 559.260 (all statutory references are to RSMo 1949 and V.A.M.S., unless otherwise expressly noted), and, for the purpose of enhancing the punishment under the Habitual Criminal Act (§ 556.280 as repealed and reenacted, Laws 1959, S.B. 117, § 1, and § 556.290), the information alleged his ten prior felony convictions. In conformity with the requirements of § 556.280, the trial judge (out of the presence of the jury and prior to the submission of the case) heard and determined the evidence of the alleged prior convictions, and found that the accused (hereinafter referred to as defendant) had been convicted, sentenced and subsequently imprisoned as alleged in the information, and entered said finding of record. The question of defendant's guilt of the substantive offense charged was submitted to the jury under appropriate instructions, and it returned a verdict finding him "guilty of the offense of rape." The trial judge then proceeded to assess and declare the punishment, which he fixed at the extreme penalty. Judgment and sentence went accordingly, and the defendant has appealed. It is not contended that the state failed to make a case for the jury, and inasmuch as defendant's brief wholly omits reference to any fact or circumstance attending the commission of the offense (we presume because not deemed relevant to the questions presented for determination), a detailed statement of such facts is not indicated. The offense is alleged to have occurred on October 18, 1959, at which time defendant states he was 30 years old, whereas his unfortunate child victim, a girl, was 8 years of age. The evidence was such as to have warranted the jury in finding the salient facts to be that about 7:30 p. m., on the evening in question, defendant, by using a candy bar, lured the child into the car he was driving, and away from the Sacred Heart Church's Fall Festival in Troy which she was attending with her parents and three sisters and a brother; he drove her some three miles into the country where he parked the car, and admittedly made repeated 12 unsuccessful attempts to ravish the child, and otherwise had shocking relations (short of penetration) with her; the car was thereafter parked within about a hundred feet of a farm house, one of the occupants of which, at about 8:30 p. m., heard the car's motor idling, and looked out the window where in the darkness she discerned an object moving away from the automobile and toward the house; upon investigation this was found to be the prosecutrix, who was taken into the home, and forthwith returned to her family at the church picnic in Troy. She was taken to a hospital at once and examined, and her condition as described by the examining physician was such as to dispel any doubt of the fact that there had been penetration and extensive damage to the affected part by tearing. The defendant had been discharged from the U. S. Penitentiary at Atlanta, Ga., only three days before the date of the offense here in question. He was apprehended at Hannibal on the day following the aforesaid Fall Festival. There he signed a statement in which he admitted he had driven the girl some three miles out from Troy where he stopped the car on the shoulder of the blacktop road; that it was at this point where his shocking behavior heretofore mentioned occurred; that he let the girl out in front of a house, and told her to go in and telephone to the church and tell them where she was; that before doing this he gave her an old rag with which to wipe off because she was bleeding; that he discarded this rag on the blacktop. It was later retrieved by the officers, and admitted by defendant to have been furnished by him for the purpose above mentioned. Both this object (in reality, a gray sport shirt) and the cloth covering on the front seat of the car defendant was driving at the time of his arrest contained type "O" blood stains. The victim has type "O" blood, while the defendant has type "A" blood. The defendant testified in his own behalf and denied that he raped the child. He stated that he does not remember anything that occurred between 2:00 p. m. on October 18, 1959, and October 20, 1959, when he found himself confined in the Lincoln County jail. As his first point, defendant challenges the constitutional validity of § 556.280, RSMo 1949 and V.A.M.S., as repealed and reenacted by Laws 1959, S.B. 117, § 1, because allegedly depriving him of his "right of trial by jury as heretofore enjoyed," in violation of Art. I, § 22(a), Const. of Mo. 1945. (This is the sole constitutional provision referred to in developing the point in defendant's brief.) There have been two recent cases in which the constitutionality of the 1959 enactment has been upheld; and in one of them, State v. Morton, Mo., 338 S.W.2d 858, 861, against attack based upon the very constitutional provision here invoked. It was there pointed out that under the provision in question, or somewhat similar provisions contained in our several constitutions since statehood, this court had "uniformly held that the right of trial by jury as guaranteed by the constitution is the same as the right that existed at common law and that at common law the jury determined the guilt or innocence of the accused and the court fixed the punishment. State v. Hamey, 168 Mo. 167, 67 S.W. 620, 57 L.R.A. 846; State v. Perrigin, 258 Mo. 233, 167 S.W. 573; State v. Johnson, Mo.Sup., 234 S.W. 794. See also 31 Am.Jur., Jury, Section 35, p. 40." See, also, State v. Griffin, Mo., 339 S.W.2d 803, 806, where, in summarizing the holding in Morton, the court stated: "It is there held that § 556.280 as repealed and reenacted by Laws 1959, S.B. 117, * * * did not deprive an accused of any constitutional right to have a jury pass on his prior convictions and punishment under the Habitual Criminal Act in contravention of Art. 1, § 22(a), Mo.Const., providing: 'That the right of trial by jury as heretofore enjoyed shall remain inviolate.'" Accordingly, the constitutional issue here raised stands ruled by the cases just referred to, and being entirely satisfied with the correctness of those adjudications, we 13 approve and reaffirm the reasoning and doctrine on which they are based. The defendant complains that the court unduly restricted interrogation of the prospective jurors on voir dire. The point made in that connection, as set forth in the brief, constitutes a verbatim copy of ground 3 of the motion for new trial, reading as follows: "3. The Court erred in restricting the interrogation of jurors on their voir dire examination; after the court had interrogated the jury collectively with respect to their qualifications generally, counsel for the State waived its right to interrogate the jurors further. One of defendant's counsel, John M. McIlroy then undertook to examine the jurors individually touching their qualifications to sit in said trial. Among other things counsel interrogated the first juror and inquired of him concerning following his own conscience if he had a reasonable doubt of defendant's guilt if he would maintain said reasonable doubt and vote to acquit him even though all other jurors believed him guilty. This juror answered in the negative and said he would forego his convictions and go along with the other eleven. He was temporarily excused. Counsel then undertook to interrogate the next juror as to whether or not he had formed or expressed an opinion as to defendant's guilt and if he had such an opinion at said time and whether or not it would take evidence to remove the same. He said he had such an opinion and was excused. Two other jurors then indicated that they had such an opinion and were excused. Whereupon, counsel was called to the bench and advised by the court that in the interest of time he would not permit further examination of the other jurors individually upon said subject. Objection was made to the court's ruling and exception saved." It will be noted that this assignment fails to state "wherein and why" the rulings sought to be reviewed are claimed to be erroneous, as required by our rules. But for such breach we do not, in this instance, close our eyes to the assignment, this because of the nature of the case and the severity of the penalty, and because the reasons for such claimed error may be gleaned from the argument portion of the brief, i. e., that such failure "to permit defendant's counsel to examine jurors on the voir dire individually was a violation of defendant's constitutional right to trial by jury before a fair and impartial jury and did not permit counsel latitude on voir dire for purpose of challenge for cause and reasonable limits for favor." Examining into the merits of the assignment, we think the record does not sustain the interpretation given by defendant's counsel to the ruling now under attack. The only incidents on voir dire examination preserved in this record which could possibly have any bearing on this particular point are the following: "By Mr. McIlroy (defendant's counsel): Q. Mr. Purk, you have heard the questions put to the panel by the Court. Now, could you serve on this jury and would you listen to the evidence and instructions of the court and render a fair and impartial verdict? Would you do so if you are left on the jury and if the State fails to prove the charge beyond a reasonable doubt would you acquit the defendant? Would you follow that instruction? Would you have any hesitancy in doing that? "Mr. Grewach: Your Honor, may we have permission to approach the Bench? "The Court: You may do so. "Mr. Grewach (out of the hearing of the jury panel): For the record, I want to object to the specific question, that is, as to whether or not every 14 individual juror be asked the question as to whether or not he would make the State prove beyond a reasonable doubt that the defendant is guilty as charged, and I ask the Court to instruct counsel that the question be asked generally to the entire panel. "The Court: In the interest of time, I am going to sustain the objection. I think it unduly emphasizes the point and, further, it will take up entirely too much time of all persons for that question to be put to each juror individually. I will not restrict counsel asking questions generally and making further inquiry of any juror who has answered affirmatively. [Emphasis supplied.] * * * * * * "By Mr. McIlroy: Q. Mr. Richards, would you hold out for your own convictions and stand up against all the other eleven if there was a reasonable doubt in your mind as to the guilt of this defendant? "Mr. Grewach: Your Honor, may we approach the Bench again? "The Court: You may. "Mr. Grewach (out of the hearing of the jury panel): Your Honor, I am going to object to the question, as propounded by counsel, being put to each individual juror as to whether or not they would hold out against the eleven other jurors. "The Court: I am going to sustain the objection. I think it is improper for counsel to ask each juror to state how he would vote under certain circumstances. We can't tell at this time the issues that will come before the jury at the time of their deliberations, and no juror knows now how he will vote under a particular situation. I am going to rule that counsel should not ask any juror as to what he would do or how he would vote under certain circumstances." As to the first ruling, it is clear that the court did not cut off further inquiry of the jurors individually on the subject under inquiry, but specifically saved to defendant the right to so inquire as to any who answered in the affirmative to the general question put to the whole panel. We think it clear it is this ruling that is the subject of defendant's attack. But if not, it is manifest that the ruling on the second matter, i. e., undertaking to ask each juror how he would vote in the circumstances there delineated, was not an improper exercise of the court's discretion in determining the qualifications of the prospective jurors. The next assignment charges the court erred in permitting the state, on crossexamination of the defendant, to go outside of the matters referred to in his examination in chief, in violation of § 546.260. The matter especially complained of is that of eliciting admissions from the defendant of his ten previous felony convictions in various parts of the country. Here defendant invokes § 556.280 defensively and as a shield against inquiry into the facts upon which the habitual criminal charge is founded because that issue is triable to the judge in the absence of the jury. In the Morton case, supra, the defendant was tried under the 1959 amendment to § 556.280, and on hearing out of the presence of the jury the trial judge found defendant had been previously convicted of two felonies, and in each instance sentenced and imprisoned therefor. The defendant took the stand in his own behalf, and the state was permitted to elicit from him the fact that he had been previously so convicted, although there, as here, nothing concerning such prior convictions had been brought out on direct examination. It was held proper in those circumstances to crossexamine the defendant with respect to his former convictions. We think it quite apparent that it was not the legislative intent in repealing and reenacting § 556.280 in 1959, to repeal by implication those provisions of §§ 546.260 and 491.050 which respectively 15 provide that if a defendant becomes a witness in his own behalf, he may be contradicted and impeached as any other witness, and a person convicted of a criminal offense is, notwithstanding, a competent witness, but the conviction may be proved to affect his credibility either by the record or by his own cross-examination. The contention is disallowed. Lastly, it is urged that the punishment is "exorbitant and grossly excessive under the evidence and similar cases reviewed by this court," citing State v. Greer, Mo., 313 S.W.2d 711, and State v. Turner, Mo., 274 S.W. 35. These cases are merely examples of where lesser punishment has been assessed for the offense here involved. But see State v. Ward, 337 Mo. 425, 85 S.W.2d 1, as a contrary example (where the death penalty was assessed by the court upon failure of the jury to agree on punishment in a rape case). See, also, State v. Ashworth, 346 Mo. 869, 143 S.W.2d 279, where such punishment was assessed on a plea of guilty to a charge of kidnapping a 7 year old girl, wherein the defendant apparently also confessed to having raped the child. Consequently, it appears that the fact punishment will vary widely in such cases is of no significance on the point now urged. While technically not a part of the record, nevertheless there has been incorporated in the transcript on appeal the trial court's "memorandum of court's grounds for decision as to assessment of punishment," and because it so clearly and forcefully elucidates the considerations which seemed to the court to impel the infliction of the particular penalty assessed, we set it forth, as follows: "The Court has considered, as dispassionately as human frailty permits, its obligation to the defendant, the prosecutrix, and more importantly, to the public. "The Court has considered the element of reformation of the defendant. The record is void of any indication of basic strength of character upon which reformation could be based. "The Court has considered the question of the necessary protection to be afforded the public from further depredations by the defendant. Clearly, the record here warrants a permanent separation of this defendant from all law-abiding citizens. "The Court believes that one of the purposes of punishment is the effect it will have upon others who are inclined to commit similar offenses. By the punishment assessed in this case, the Court is speaking to them, telling them what they may expect from the law if they commit the crime of raping a child of tender years. "The Court has searched the record for mitigating circumstances. The defendant sought feebly to show the use of narcotics as an excuse, but the law will not countenance one crime as an excuse for another. "Instead of the record showing mitigation, it is replete with aggravation: "(1) The defendant is not a youth, but is a man of maturity, both in body and mind. "(2) He is not new to crime, but has a criminal record stretching back to his boyhood. He is a confirmed criminal. "(3) His offense was not committed in passion but deliberately and with malice long aforethought, in a manner known by him to result in grievous injury to his victim. It was cowardly and brutal. "The law of Missouri is the law of its people, and through their Legislature they have expressed their will that the crime of rape is punishable by imprisonment or by death. "The penalty should fit the crime and should fit the defendant. Here, 16 the crime of rape was committed in its most hideous form, upon a helpless child. Nor can the Court find anything in the character of the defendant that is deserving of the Court's mercy. So, we have here a case where both the nature of the crime and the criminality of the defendant are extreme. A review of cases in Missouri and other states shows the propriety of the extreme penalty. State v. Thurston, Missouri, 242 S.W. 908; Klander v. State, Texas [148 Tex. Crim. 218], 186 S.W.2d 250; Lowery v. State, Maryland [202 Md. 314], 96 A.2d 20; Palmer v. State, Arkansas [213 Ark. 956], 214 S.W.2d 372; Holmes v. U. S. (Dist. of Columbia) [84 U.S.App.D.C. 168], 171 Fed.2d 1022. So, the Court feels it would be derelict in its duty in assessing anything less than the maximum penalty; and the finding of the Court as to the punishment to be assessed upon the defendant will be death in the gas chamber." The precise point now urged on excessiveness of punishment was directly ruled against the contention made by this defendant (as it had been on several previous occasions) in State v. Burton, 355 Mo. 792, 198 S.W.2d 19, 23, in this fashion: "The sentence is claimed to be excessive because it is more severe than sentences in similar cases. Under the statute, Section 4393, R.S. 1939, Mo.R.S.A., the punishment for statutory rape ranges from death to two years imprisonment. This court has ruled that when the punishment assessed is within the range prescribed by statute, it cannot be adjudged to be excessive by an appellate court. State v. Alexander, 315 Mo. 199, 285 S.W. 984; State v. Copeland, 335 Mo. 140, 71 S.W.2d 746; State v. Rizor, 353 Mo. 368, 182 S.W.2d 525." See, also, State v. Stubblefield, 157 Mo. 360, 58 S.W. 337; State v. Pine, Mo., 18 S.W.2d 48; State v. Jenkins, 327 Mo. 326, 37 S.W.2d 433. We have examined the information, verdict, judgment and sentence, and find no reversible error therein. It should be noted that counsel for defendant served as such by appointment of the trial court. They did not cease their efforts at the trial court level, but have been of material assistance to this court in following the case, and briefing it on appeal, and otherwise diligently discharging the onerous duties devolving upon them under their appointments. From what has been said it follows that the judgment must be, and it is, affirmed, and, under Rule 28.14, V.A.M.R., it is directed that the sentence pronounced be executed. All concur.
en	wikipedia	N/A	The Academy of Creative Training is an independent drama school in Brighton, East Sussex, England. ACT has two sites: one in Kemptown, Brighton and one in Hove. History ACT was founded by actor John Moulder-Brown in 1997 along with a group of producers, directors, writers and agents. Classes are in the evenings and at weekends so that students can continue to meet their working and/or domestic commitments whilst training. The school awards a two-year diploma in Acting with a Trinity College London ATCL qualification and a one-year Foundation in Acting. The school also runs a range of short courses and workshops as well as a youth theatre and classes for children. References External links Drama schools in the United Kingdom
en	contracts	US	EXHIBIT 10.19 RESTRICTED STOCK AWARD AGREEMENT pursuant to the SOLUTIA INC. NON-EMPLOYEE DIRECTOR STOCK COMPENSATION PLAN Participant: Grant Date: April 21, 2010 Number of Shares of Restricted Stock granted: THIS RESTRICTED STOCK AWARD AGREEMENT (this “Agreement”), dated as of the Grant Date specified above, is entered into by and between Solutia Inc., a company organized in the State of Delaware (the “Company”), and the Participant specified above, pursuant to the Solutia Inc. Non-Employee Director Stock Compensation Plan as in effect and as amended from time to time (the “Plan”). WHEREAS, it has been determined under the Plan that the Company will grant the shares of Restricted Stock provided herein to the Participant; NOW, THEREFORE, in consideration of the mutual covenants and promises hereinafter set forth and for other good and valuable consideration, the parties hereto hereby mutually covenant and agree as follows: 1. Incorporation By Reference; Plan Document Receipt. This Agreement is subject in all respects to the terms and provisions of the Plan (including, without limitation, any amendments thereto adopted at any time and from time to time unless such amendments are expressly intended not to apply to the award provided hereunder), all of which terms and provisions are made a part of and incorporated in this Agreement as if they were expressly set forth herein. Any capitalized term not defined in this Agreement shall have the same meaning as is ascribed thereto in the Plan. The Participant hereby acknowledges receipt of a true copy of the Plan and that the Participant has read the Plan carefully and fully understands its content. In the event of a conflict between the terms of this Agreement and the terms of the Plan, the terms of the Plan shall control. 2. Grant of Restricted Stock Award. The Company hereby grants to the Participant, as of the Grant Date specified above, the number of shares of Restricted Stock specified above. Except as otherwise provided by Section 10.12 of the Plan, the Participant agrees and understands that nothing contained in this Agreement provides, or is intended to provide, the Participant with any protection against potential future dilution of the Participant’s stockholder interest in the Company for any reason. 3. Vesting. 3.1 Except as otherwise provided in this Section 3, one-third of the Restricted Stock subject to this grant shall vest immediately and the remaining Restricted Stock shall become unrestricted and vested pro rata on each of the first two anniversaries of the Grant Date specified above (one-third of the total grant on the first anniversary and one-third on the second anniversary of the Grant Date). -------------------------------------------------------------------------------- 3.2 Except as otherwise provided in this Section 0, if the Participant’s service on the Board terminates for any reason, including but not limited to the Participant’s Disability, prior to the vesting of all or any portion of the Restricted Stock awarded under this Agreement, such unvested portion of the Restricted Stock shall continue to vest according to the vesting schedule set forth in Section 3.1. For purposes of this Agreement, “Disability” shall mean any physical or mental disability which is determined to be total and permanent by a doctor selected in good faith by the Company. 3.3 If the Participant’s service on the Board terminates due to the Participant’s death, the Restricted Stock shall become vested as of the date of any such termination. 4. Period of Restriction; Delivery of Unrestricted Shares. During the Period of Restriction, the Restricted Stock shall bear a legend as described in Section 6.4.2 of the Plan (if certificated) and the Company shall hold the Restricted Stock as escrow agent as set forth in Section 6.3 of the Plan. When shares of Restricted Stock awarded by this Agreement become vested, the Participant shall be entitled to receive unrestricted Shares and if the Participant's stock certificates contain legends restricting the transfer of such Shares, the Participant shall be entitled to receive new stock certificates free of such legends (except any legends requiring compliance with securities laws). In connection with the delivery of the unrestricted Shares pursuant to this Agreement, the Participant agrees to execute any documents reasonably requested by the Company. 5. Dividends and Other Distributions. There is no guarantee by the Company that dividends will be paid. During the Period of Restriction, all dividends and other distributions paid with respect to the Restricted Stock, whether paid in cash, Shares, or other property (the “Distributions”), shall be held by the Company and subject to the same vesting requirements and restrictions on transferability and forfeitability as the Restricted Stock with respect to which such Distributions were paid. The Distributions shall be paid at the time the Restricted Stock becomes vested pursuant to Section 3. 6. Non-transferability. Restricted Stock, and any rights and interests with respect thereto, issued under this Agreement and the Plan shall not, prior to vesting, be sold, exchanged, transferred, assigned or otherwise disposed of in any way by the Participant (or any beneficiary(ies) of the Participant), other than by testamentary disposition by the Participant or the laws of descent and distribution. Any such Restricted Stock, and any rights and interests with respect thereto, shall not, prior to vesting, be pledged or encumbered in any way by the Participant (or any beneficiary(ies) of the Participant) and shall not, prior to vesting, be subject to execution, attachment or similar legal process. Any attempt to sell, exchange, transfer, assign, pledge, encumber or otherwise dispose of in any way any of the Restricted Stock, or the levy of any execution, attachment or similar legal process upon the Restricted Stock, contrary to the terms and provisions of this Agreement and/or the Plan shall be null and void and without legal force or effect. 7. Entire Agreement; Amendment. This Agreement, together with the Plan contains the entire agreement between the parties hereto with respect to the subject matter contained herein, and supersedes all prior agreements or prior understandings, whether written or oral, between the parties relating to such subject matter. The Board Committee responsible for Director compensation shall have the right, in its sole discretion, to modify or amend this Agreement from time to time in accordance with and as provided in the Plan. This Agreement may also be modified or amended by a writing signed by both the Company and the Participant. The Company shall give written notice to the Participant of any such modification or amendment of this Agreement as soon as practicable after the adoption thereof. 2 -------------------------------------------------------------------------------- 8. Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the State of Delaware without reference to the principles of conflict of laws thereof. 9. Notices. Any notice which may be required or permitted under this Agreement shall be in writing and shall be delivered in person, or via facsimile transmission, overnight courier service or certified mail, return receipt requested, postage prepaid, properly addressed as follows: 9.1 If such notice is to the Company, to the attention of the General Counsel of the Company or at such other address as the Company, by notice to the Participant, shall designate in writing from time to time. 9.2 If such notice is to the Participant, at his or her email or home address as shown on the Company’s records, or at such other address as the Participant, by notice to the Company, shall designate in writing from time to time. 10. Compliance with Laws. The issuance of the Restricted Stock or unrestricted shares pursuant to this Agreement shall be subject to, and shall comply with, any applicable requirements of any federal and state securities laws, rules and regulations (including, without limitation, the provisions of the Securities Act of 1933, the Exchange Act and the respective rules and regulations promulgated thereunder), and any other law or regulation applicable thereto. The Company shall not be obligated to issue any of the Restricted Stock or unrestricted Shares pursuant to this Agreement if such issuance would violate any such requirements. 11. Binding Agreement; Assignment. This Agreement shall inure to the benefit of, be binding upon, and be enforceable by the Company and its successors and assigns. The Participant shall not assign any part of this Agreement without the prior express written consent of the Company. 12. Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed to be an original, but all of which shall constitute one and the same instrument. 13. Headings. The titles and headings of the various sections of this Agreement have been inserted for convenience of reference only and shall not be deemed to be a part of this Agreement. 14. Further Assurances. Each party hereto shall do and perform (or shall cause to be done and performed) all such further acts and shall execute and deliver all such other agreements, certificates, instruments and documents as any other party hereto reasonably may request in order to carry out the intent and accomplish the purposes of this Agreement and the Plan and the consummation of the transactions contemplated thereunder. 15. Severability. The invalidity or unenforceability of any provisions of this Agreement in any jurisdiction shall not affect the validity, legality or enforceability of the remainder of this Agreement in such jurisdiction or the validity, legality or enforceability of any provision of this Agreement in any other jurisdiction, it being intended that all rights and obligations of the parties hereunder shall be enforceable to the fullest extent permitted by law. 3 -------------------------------------------------------------------------------- IN WITNESS WHEREOF, the Company has caused this Agreement to be executed by its duly authorized officer, and the Participant has hereunto set his hand, all as of the Grant Date specified above. Participant Name Participant Signature Date 4 --------------------------------------------------------------------------------
fr	wikipedia	N/A	La Laguna de Guayatayoc est une étendue d'eau salée d'Argentine, située dans le sud du département de Cochinoca de la province de Jujuy, c’est-à-dire à l'extrême nord-ouest du pays. La lagune de Guayatayoc est pratiquement unie avec les Salinas Grandes de Jujuy. Sa superficie est très variable en fonction des saisons et ou des cycles longs de sècheresse et d'humidité. Dans la puna, la saison des pluies a lieu en été (décembre à mars). C'est de ce fait durant les mois de mars et avril, lorsque se terminent les principales précipitations de la région, qu'elle atteint sa plus grande taille couvrant une superficie approximative de et plus ou moins 6 mètres de profondeur. Faune aviaire C'est un endroit où l'on peut observer entre autres d'importantes populations des diverses variétés de flamants : les flamants de James (Phoenicoparrus jamesi), les flamants des Andes (Phoenicoparrus andinus), et les flamants du Chili. La ville la plus proche est Abra Pampa. Voir aussi La laguna de los Pozuelos Les lagunas de Vilama Les Salinas Grandes de Jujuy et Salta La réserve de biosphère Laguna Blanca Lac en Argentine Environnement en Argentine Tourisme en Argentine Province de Jujuy
en	wikipedia	N/A	The Ross was a brass era steam automobile built in Newtonville, Massachusetts from 1906 to 1909. Louis Ross Company founder Louis S. Ross (1877–1927) gained national fame in the early 1900s while an employee of Stanley Motor Carriage Company racing his own-design and own-built Stanley Steamer-powered "Wogglebug" race car at Ormond-Daytona Beach. Ross's "Wogglebug" was powered by two steam engines. It is said the two engines independently powered a rear wheel and they had separate speed controls. Difficult to control it would go down the course moving from side to side. Nevertheless at Daytona matched against W K Vanderbilt's new 90 hp Mercedes and a 90 hp Napier, Ross's "Wogglebug" won "the one-mile championship of the world" and the Dewar Trophy. He was one of the first American drivers to complete a mile course in under one minute. In 1906 he gave up racing to turn his attention full-time to automobile manufacturing. Ross closed his steam car business in 1911 and focused on the manufacture of torpedo signals used by railroads. On June 10, 1927 he was killed in an explosion while testing a new torpedo of his own design. Ross Steamer The company produced a 25 hp two-cylinder, shaft-driven model that was the first steam-powered car to have the boiler, engine, and tanks all up front under the hood. The five-passenger touring car weighed 2800 pounds and cost $2800. References See also Louis S. Ross at the VirtualSteamMuseum.org Steam car Steam engine Timeline of steam power List of defunct United States automobile manufacturers Defunct motor vehicle manufacturers of the United States Motor vehicle manufacturers based in Massachusetts 1906 establishments in Massachusetts 1909 disestablishments in Massachusetts Vehicle manufacturing companies established in 1906 Vehicle manufacturing companies disestablished in 1909 Steam cars Brass Era vehicles 1900s cars 1910s cars Cars introduced in 1906
da	legislation	EU	Avis juridique important \| 32003R1189 Kommissionens forordning (EF) nr. 1189/2003 af 3. juli 2003 om fastsættelse af det maksimale restitutionsbeløb ved udførsel af hvidt sukker til visse tredjelande i forbindelse med den 35. dellicitation under den løbende licitation omhandlet i forordning (EF) nr. 1331/2002 EU-Tidende nr. L 167 af 04/07/2003 s. 0010 - 0010 Kommissionens forordning (EF) nr. 1189/2003af 3. juli 2003om fastsættelse af det maksimale restitutionsbeløb ved udførsel af hvidt sukker til visse tredjelande i forbindelse med den 35. dellicitation under den løbende licitation omhandlet i forordning (EF) nr. 1331/2002KOMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER HAR -under henvisning til traktaten om oprettelse af Det Europæiske Fællesskab,under henvisning til Rådets forordning (EF) nr. 1260/2001 af 19. juni 2001 om den fælles markedsordning for sukker(1), ændret ved Kommissionens forordning (EF) nr. 680/2102(2), særlig artikel 27, stk. 5, ogud fra følgende betragtninger:(1) I henhold til Kommissionens forordning (EF) nr. 1331/2002 af 23. juli 2002 om en særlig løbende licitation for produktionsåret 2002/03 med henblik på fastsættelse af en eksportafgift og/eller eksportrestitution for hvidt sukker(3), ændret ved forordning (EF) nr. 432/2003(4), foranstaltes dellicitationer med henblik på eksport af dette sukker til visse tredjelande.(2) I henhold til bestemmelserne i artikel 9, stk. 1, i forordning (EF) nr. 1331/2002 fastsættes der i påkommende tilfælde for den pågældende dellicitation et maksimalt restitutionsbeløb især under hensyntagen til situationen og den forventede udvikling på markedet for sukker i Fællesskabet og på verdensmarkedet.(3) Efter gennemgang af tilbuddene bør de bestemmelser, der er nævnt i artikel 1, fastsættes for den 35. dellicitation.(4) De i denne forordning fastsatte foranstaltninger er i overensstemmelse med udtalelse fra Forvaltningskomitéen for Sukker -UDSTEDT FØLGENDE FORORDNING:Artikel 1For den 35. dellicitation for hvidt sukker, ifølge forordning (EF) nr. 1331/2002, fastsættes maksimumseksportrestitutionen til visse tredjelande til 50,382 EUR/100 kg.Artikel 2Denne forordning træder i kraft den 4. juli 2003.Denne forordning er bindende i alle enkeltheder og gælder umiddelbart i hver medlemsstat.Udfærdiget i Bruxelles, den 3. juli 2003.På Kommissionens vegneFranz FischlerMedlem af Kommissionen(1) EFT L 178 af 30.6.2001, s. 1.(2) EFT L 104 af 20.4.2002, s. 26.(3) EFT L 195 af 24.7.2002, s. 6.(4) EUT L 65 af 8.3.2003, s. 21.
da	wikipedia	N/A	Jørgen Lassen (ca. 1776 – 28. februar 1850 i København) var en dansk maler og underviser. Han besøgte Kunstakademiet i København og vandt 1799 den lille og 1801 den store sølvmedalje. Samtidig med at han uddannede sig til landskabsmaler, søgte han erhverv som tegnelærer, og han virkede som sådan ved Borgerdydskolen på Christianshavn, da han i 1813 søgte pladsen som informator ved Kunstakademiet efter Claudius Mørchs død. Imidlertid opnåede han først i december 1818 at blive lærer ved ornamentskolen efter Joachim Godske Schouw, der rykkede op til anden frihåndstegneskole, som var blevet ledig ved Carl Probsthayns død. Men allerede i 1823 blev han suspenderet for et halvt år, fordi han havde taget imod stikpenge, og i 1827 blev han afskediget fra sin tjeneste. Siden levede han en lang årrække, som det synes, i det mindste mod slutningen af sit liv, i trange kår; thi han fik flere gange (1846-49) understøttelser af Akademiet. Han døde den 28. februar 1850. Der kendes ingen værker af Lassen, heller ikke de kopier, han først i 1800-tallet udstillede på Akademiet. Han blev gift 8. november 1807 i København med Ulriche Dorthea Amboe (død før 1850). Lassen er begravet på Assistens Kirkegård. Kilder Malere fra Danmark Landskabsmalere Ansatte ved Det Kongelige Danske Kunstakademi Danskere i 1800-tallet Lærere fra Danmark
nl	wikipedia	N/A	Yassine Benzia (Saint-Aubin-lès-Elbeuf, 8 september 1994) is een Frans voetballer van Algerijnse afkomst die doorgaans als aanvaller speelt. Hij verruilde Olympique Lyon in augustus 2015 voor Lille OSC. Benzia debuteerde in 2016 in het Algerijns voetbalelftal. Clubcarrière Olympique Lyon Op 27 oktober 2011 tekende hij een profcontract bij Olympique Lyon. Nadat hij 42 doelpunten maakte in 46 wedstrijden in de jeugdelftallen van Lyon, werd hij gedurende het seizoen 2011/12 door coach Rémi Garde overgeheveld naar het eerste elftal. Hij maakte zijn competitiedebuut op 20 mei 2012, tegen Nice. Op 22 november 2012 maakte hij zijn Europese debuut, als basisspeler in een Europa League-duel tegen Sparta Praag. Hij opende de score voor Lyon. De wedstrijd eindigde in 1-1. In een duel in de groepsfase van de Europa League op 6 december 2012 maakte hij wederom de 2-0, tegen Hapoel Shmona. Op 16 augustus 2013 maakte Benzia zijn eerste competitiedoelpunt in de Ligue 1, gedurende de tweede speeldag tegen FC Sochaux, waardoor Lyon uiteindelijk 3-1 won. Wegens een concurrentiestrijd met onder meer de Argentijns international Lisandro López (tot 2013) en de Frans internationals Bafétimbi Gomis en Alexandre Lacazette, pendelde Benzia, om voldoende speeltijd op te doen, tussen de selectie en Jong Olympique Lyonnais. Tijdens de Europese campagne van l'OL in het seizoen 2013/14 speelde Benzia vijf wedstrijden. Lyon reikte tot de kwartfinale van het UEFA Europa League toernooi, waarin Juventus voor uitschakeling zorgde (0-1 en 1-2). De jeugdinternational behoorde ook tot de gebruikte spelers in de Coupe de la Ligue, waarin Lyon op 19 april 2014 in de finale verloor van Paris Saint-Germain (1-2). Lille OSC In de voorbereiding van seizoen 2015/16 tekende Benzia voor Lille OSC. Clubstatistieken Beloften Senioren Bijgewerkt op 2 juni 2018 Interlandcarrière Jeugdinternational Benzia kwam uit voor Frankrijk -16, Frankrijk -17, Frankrijk -18 en Frankrijk -19. Hij debuteerde in 2013 in Jong Frankrijk. Erelijst Met Olympique Lyon Frans voetballer Algerijns voetballer
en	other	N/A	<div class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7BStaffelSieheAuch%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22StaffelSieheAuch%22%2C%22placeholder%22%3A1%2C%22spacesafter%22%3A%22%22%7D" contenteditable="false" data-rte-empty-lines-before="1"> <table data-rte-style="padding: 1px; background-color: #f9f9f9; border-color: #999999; border-width: 1px; width: 26px; vertical-align: middle; width: 100%; font-size: 95%; border-bottom-style: solid; border-bottom-width:1px; margin-bottom: 1em; position:relative;" style="padding: 1px; background-color: #f9f9f9; border-color: #999999; border-width: 1px; width: 26px; vertical-align: middle; width: 100%; font-size: 95%; border-bottom-style: solid; border-bottom-width:1px; margin-bottom: 1em; position:relative;" data-rte-attribs=" style=padding: 1px; background-color: #f9f9f9; border-color: #999999; border-width: 1px; width: 26px; vertical-align: middle; width: 100%; font-size: 95%; border-bottom-style: solid; border-bottom-width:1px; margin-bottom: 1em; position:relative; class=clear:right;" data-rte-empty-lines-before="1"> <tr> <td data-rte-style="width: 25px;" style="width: 25px;" data-rte-attribs=" style=width: 25px; "> <p data-rte-fromparser="true"><img data-rte-meta="%7B%22type%22%3A%22image%22%2C%22wikitext%22%3A%22%7B%7BStaffelSieheAuch%7D%7D%22%2C%22title%22%3A%22Disambig-dark.png%22%2C%22params%22%3A%7B%22alt%22%3A%22Disambig-dark%22%2C%22caption%22%3A%22%22%2C%22width%22%3A25%7D%7D" data-rte-instance="507951-18386398745f2c34e9b226b" alt="" src="https://vignette.wikia.nocookie.net/onceuponatime/images/a/a2/Disambig-dark.png/revision/latest/scale-to-width-down/25?cb=20160317195021&path-prefix=de" width="25" height="19" class="image" data-image-name="Disambig-dark.png" data-image-key="Disambig-dark.png" type="image" /> </p> </td><td>Siehe auch: <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Staffel%201%22%2C%22link%22%3A%22Staffel%201%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Staffel_1" title="Staffel 1">Staffel 1</a> · <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Staffel%202%22%2C%22link%22%3A%22Staffel%202%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Staffel_2" title="Staffel 2">Staffel 2</a> · <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Staffel%204%22%2C%22link%22%3A%22Staffel%204%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Staffel_4" title="Staffel 4">Staffel 4</a> · <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Staffel%205%22%2C%22link%22%3A%22Staffel%205%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Staffel_5" title="Staffel 5">Staffel 5</a> · <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Staffel%206%22%2C%22link%22%3A%22Staffel%206%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Staffel_6" title="Staffel 6">Staffel 6</a> · <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Staffel%207%22%2C%22link%22%3A%22Staffel%207%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Staffel_7" title="Staffel 7">Staffel 7</a> </td></tr></table></div> <div class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7BStaffel%5Cn%7C%20name%20%20%20%20%20%20%20%20%20%20%20%20%20%20%3D%20Staffel%203%5Cn%7C%20bild%20%20%20%20%20%20%20%20%20%20%20%20%20%20%3D%20%20%5Cn%7C%20erstausstrahlung%20%20%3D%2029.%20September%202013%20-%2011.%20Mai%202014%5Cn%7C%20erstausstrahlungd%20%3D%209.%20Juli%202014%20-%2023.%20Dezember%202014%5Cn%7C%20ErsteFolge%20%20%20%20%20%20%20%20%20%20%20%20%20%3D%20%5Cu201e%7B%7Btitel%7C3x01%7D%7D%5Cu201c%5Cn%7C%20LetzteFolge%20%20%20%20%20%20%20%20%20%3D%20%5Cu201e%7B%7Btitel%7C3x22%7D%7D%5Cu201c%5Cn%7C%20Hauptdarsteller%20%3D%5Cn%7Cimage1%20%3D%20Staffel%203.jpg%7Ctitle2%20%3D%20%5C%22Glaube.%5C%22%20%283A%29%5Cn%5C%22Zuhause%20ist%20es%20doch%20am%20sch%5Cu00f6nsten.%5C%22%20%283B%29%5Cn%7Canzahl_der_folgen%3A%20%3D%2022%5Cn%7CVorherigeStaffel%20%3D%20%5C%22%5B%5BStaffel%202%5D%5D%5C%22%5Cn%7CNachfolgendeStaffel%20%3D%20%5C%22%5B%5BStaffel%204%5D%5D%5C%22%5Cn%7D%7D%22%2C%22lineStart%22%3A%221%22%2C%22title%22%3A%22Staffel%5Cn%22%2C%22placeholder%22%3A1%2C%22spacesafter%22%3A%22%22%7D" contenteditable="false"> <aside class="portable-infobox pi-background pi-europa pi-theme-wikia pi-layout-default" data-rte-empty-lines-before="1"> <h2 class="pi-item pi-item-spacing pi-title" data-source="name">Staffel 3</h2> <figure class="pi-item pi-image" data-source="image1"> <a href="https://vignette.wikia.nocookie.net/onceuponatime/images/e/ec/Staffel_3.jpg/revision/latest?cb=20170713152424&path-prefix=de" class="image image-thumbnail" title=""> <img src="https://vignette.wikia.nocookie.net/onceuponatime/images/e/ec/Staffel_3.jpg/revision/latest/scale-to-width-down/310?cb=20170713152424&path-prefix=de" srcset="https://vignette.wikia.nocookie.net/onceuponatime/images/e/ec/Staffel_3.jpg/revision/latest/scale-to-width-down/310?cb=20170713152424&path-prefix=de 1x, https://vignette.wikia.nocookie.net/onceuponatime/images/e/ec/Staffel_3.jpg/revision/latest/scale-to-width-down/620?cb=20170713152424&path-prefix=de 2x" class="pi-image-thumbnail" alt="" width="300" height="300" data-image-key="Staffel_3.jpg" data-image-name="Staffel 3.jpg"/> </a> </figure> <h2 class="pi-item pi-item-spacing pi-title" data-source="title2">"Glaube." (3A)<p data-rte-fromparser="true">"Zuhause ist es doch am schönsten." (3B)</p></h2> <section class="pi-item pi-group pi-border-color pi-collapse pi-collapse-open"> <h2 class="pi-item pi-header pi-secondary-font pi-item-spacing pi-secondary-background">Staffel Informationen</h2> <div class="pi-item pi-data pi-item-spacing pi-border-color" data-source="anzahl_der_folgen:"> <h3 class="pi-data-label pi-secondary-font"><b>Anzahl der Folgen:</b></h3> <div class="pi-data-value pi-font">22</div> </div> <div class="pi-item pi-data pi-item-spacing pi-border-color" data-source="erstausstrahlung"> <h3 class="pi-data-label pi-secondary-font"><b>Ausstrahlung:</b></h3> <div class="pi-data-value pi-font">29. September 2013 - 11. Mai 2014</div> </div> <div class="pi-item pi-data pi-item-spacing pi-border-color" data-source="erstausstrahlungd"> <h3 class="pi-data-label pi-secondary-font"><b>Ausstrahlung (D):</b></h3> <div class="pi-data-value pi-font">9. Juli 2014 - 23. Dezember 2014</div> </div> <div class="pi-item pi-data pi-item-spacing pi-border-color" data-source="ErsteFolge"> <h3 class="pi-data-label pi-secondary-font"><b>Erste Folge:</b></h3> <div class="pi-data-value pi-font">„<a href="/de/wiki/Wenn_b%C3%B6se_Tr%C3%A4ume_fliegen_lernen" title="Wenn böse Träume fliegen lernen">Wenn böse Träume fliegen lernen</a>“</div> </div> <div class="pi-item pi-data pi-item-spacing pi-border-color" data-source="LetzteFolge"> <h3 class="pi-data-label pi-secondary-font"><b>Letzte Folge:</b></h3> <div class="pi-data-value pi-font">„<a href="/de/wiki/Ein_k%C3%BChler_Wind_weht_durch_das_Haus" title="Ein kühler Wind weht durch das Haus">Ein kühler Wind weht durch das Haus</a>“</div> </div> </section> <section class="pi-item pi-group pi-border-color"> <h2 class="pi-item pi-header pi-secondary-font pi-item-spacing pi-secondary-background">Staffel Chronologie</h2> <div class="pi-item pi-data pi-item-spacing pi-border-color" data-source="VorherigeStaffel"> <h3 class="pi-data-label pi-secondary-font"><b>Letzte Staffel:</b></h3> <div class="pi-data-value pi-font">"[[Staffel 2]]"</div> </div> <div class="pi-item pi-data pi-item-spacing pi-border-color" data-source="NachfolgendeStaffel"> <h3 class="pi-data-label pi-secondary-font"><b>Nächste Staffel:</b></h3> <div class="pi-data-value pi-font">"[[Staffel 4]]"</div> </div> </section> </aside> </div><b>Staffel 3</b> ist die dritte Staffel der Serie <i><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Once%20Upon%20a%20Time%22%2C%22link%22%3A%22Once%20Upon%20a%20Time%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BOnce%20Upon%20a%20Time%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Once_Upon_a_Time" title="Once Upon a Time">Once Upon a Time</a></i>. Sie wurde am 10. Mai 2013 von dem Sender ABC offiziell bestätigt.<span data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Cref%3Ehttps%3A%5C%2F%5C%2Fwww.facebook.com%5C%2FOnceABC%5C%2Fposts%5C%2F493755024013330%3C%5C%2Fref%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22ref%22%7D" class="placeholder placeholder-ext" contenteditable="false"><sup data-rte-washtml="1" id="cite_ref-0" class="reference" data-rte-attribs=" id=cite_ref-0 class=reference"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22%3Cspan%20data-rte-instance%3D%5C%22507951-18386398745f2c34e9b226b%5C%22%20data-rte-meta%3D%5C%22%257B%2522type%2522%253A%2522ext%2522%252C%2522wikitext%2522%253A%2522%253Cnowiki%253E%255B%253C%255C%252Fnowiki%253E%2522%252C%2522lineStart%2522%253A%2522%2522%252C%2522placeholder%2522%253A1%252C%2522extName%2522%253A%2522nowiki%2522%257D%5C%22%20class%3D%5C%22placeholder%20placeholder-ext%5C%22%20contenteditable%3D%5C%22false%5C%22%3E%7F%27%5C%22%60UNIQ4392bc26632b472f-nowiki-00000002-QINU%60%5C%22%27%7F%26%23x0200B%3B%3C%5C%2Fspan%3E1%3Cspan%20data-rte-instance%3D%5C%22507951-18386398745f2c34e9b226b%5C%22%20data-rte-meta%3D%5C%22%257B%2522type%2522%253A%2522ext%2522%252C%2522wikitext%2522%253A%2522%253Cnowiki%253E%255D%253C%255C%252Fnowiki%253E%2522%252C%2522lineStart%2522%253A%2522%2522%252C%2522placeholder%2522%253A1%252C%2522extName%2522%253A%2522nowiki%2522%257D%5C%22%20class%3D%5C%22placeholder%20placeholder-ext%5C%22%20contenteditable%3D%5C%22false%5C%22%3E%7F%27%5C%22%60UNIQ4392bc26632b472f-nowiki-00000003-QINU%60%5C%22%27%7F%26%23x0200B%3B%3C%5C%2Fspan%3E%22%2C%22link%22%3A%22%23cite_note-0%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5B%23cite_note-0%7C%3Cext%20_rte_wikitextidx%3D%5C%22221%5C%22%3E%3Cname%3Enowiki%3C%5C%2Fname%3E%3Cattr%3E%3C%5C%2Fattr%3E%3Cinner%3E%5B%3C%5C%2Finner%3E%3Cclose%3E%3C%5C%2Fnowiki%3E%3C%5C%2Fclose%3E%3C%5C%2Fext%3E1%3Cext%20_rte_wikitextidx%3D%5C%22222%5C%22%3E%3Cname%3Enowiki%3C%5C%2Fname%3E%3Cattr%3E%3C%5C%2Fattr%3E%3Cinner%3E%5D%3C%5C%2Finner%3E%3Cclose%3E%3C%5C%2Fnowiki%3E%3C%5C%2Fclose%3E%3C%5C%2Fext%3E%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="#cite_note-0"><span data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Cnowiki%3E%5B%3C%5C%2Fnowiki%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22nowiki%22%7D" class="placeholder placeholder-ext" contenteditable="false">[</span>1<span data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Cnowiki%3E%5D%3C%5C%2Fnowiki%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22nowiki%22%7D" class="placeholder placeholder-ext" contenteditable="false">]</span></a></sup></span> Die Staffel wurde wurde vom 29. September 2013 bis zum 1. Mai 2014 in den USA ausgestrahlt. In Deutschland lief sie vom 29. Juli 2014 bis zum 23. Dezember 2014 im Pay-TV und vom 5. November 2014 bis zum 28. Januar 2015 im Free-TV. <h2 data-rte-empty-lines-before="1">Handlung</h2> <p data-rte-fromparser="true">Neal wird von Mulan, Prinz Phillip und Aurora gesund gepflegt. Er macht sich auf die Suche nach dem Schloss seines Vaters, wo er auf Robin Hood trifft und feststellt, dass Emma in Neverland ist. Mithilfe von Hoods vierjährigem Sohn Roland gelangt Neal schließlich ebenfalls nach Neverland. Mulan, die in Aurora verliebt ist, schließt sich der Gruppe von Robin Hood an, nachdem sie erfahren hat, dass Aurora und Phillip ein Kind bekommen. </p><p data-rte-fromparser="true" data-rte-empty-lines-before="1">In Neverland angekommen machen sich Greg und Tamara auf die Suche nach ihrem Auftraggeber, der, wie sich herausstellt, Peter Pan und die verlorenen Jungen sind, deren Plan es war, Henry nach Neverland zu schaffen. Bei einem Kampf reißt <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22ein%20Schatten%22%2C%22link%22%3A%22Neverlands%20Schatten%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BNeverlands%20Schatten%7Cein%20Schatten%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Neverlands_Schatten" title="Neverlands Schatten">ein Schatten</a> Gregs <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Schatten%22%2C%22link%22%3A%22Schatten%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BSchatten%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Schatten" title="Schatten">Schatten</a> von seinem Körper, was zu Gregs Tod führt. Tamara wird von einem vergifteten Pfeil getroffen. Sie wird von Gold, der sich inzwischen von der Gruppe um Emma getrennt hat, gefunden und geheilt, aber anschließend dennoch getötet. Henry kann dem Kampf entkommen, wird aber von Peter Pan gefangen genommen, da dieser Henrys Herz benötigt. Mithilfe eines Tricks gelingt es Peter Pan schließlich, dass Henry ihm sein Herz gibt, wodurch er unsterblich wird. Zudem stellt sich heraus, dass Peter Pan Rumpelstilzchens Vater ist, der diesen verstieß, damit er ewig jung sein und in Neverland bleiben konnte. Emma, Charming, Snow White, Regina und Hook landen ebenfalls in Neverland. Dort machen sie sich auf die Suche nach Pans Versteck. Da sie es nicht finden können, suchen sie Tinker Bell auf. Da Tinker Bell von der blauen Fee verstoßen wurde, weil sie Regina helfen wollte aber dieser Plan fehlschlug, weigert sie sich zunächst, ihnen zu helfen. Bei einem Kampf mit den verlorenen Jungen wird Charming von einem vergifteten Pfeil getroffen und verwundet. Hook kann Charming von der Vergiftung heilen, jedoch hat dies zur Folge, dass Charming Neverland nicht mehr verlassen kann. Nachdem sich Regina von der Gruppe trennte, um mit Rumpelstilzchen einen Weg zu finden, Pan zu vernichten, findet die restliche Gruppe den von Pan gefangen genommenen Neal und kann ihn befreien. Währenddessen schickt Rumpelstilzchen die Meerjungfrau Arielle nach Storybrooke, um für ihn die Büchse der Pandora zu holen, mit deren Hilfe man Peter Pan gefangen nehmen kann. Allerdings schlägt dieser Plan fehl und Rumpelstilzchen selber wird von Peter Pan in die Büchse verbannt. Peter Pan überzeugt Henry ihm sein Herz zu schenken und behauptet so die Magie von Neverland zu retten. In Wirklichkeit rettet Peter Pan seine Jugend im Tausch gegen Henrys Leben. Henry wird von Regina konserviert. Ihr gelingt es Henrys Herz wiederzuerlangen und den Schatten aus Neverland im Segel der Jolly Roger festzuhalten, sodass alle zurück nach Storybrooke zurückkehren können. Auf dem Schiff wird Rumpelstilzchen aus der Büchse befreit. Im Rückblick erfährt man, dass Peter Pan Rumpelstilzchens Vater ist. Unterwegs versucht Pan erneut Henrys Herz zu stehlen, dass mittlerweile mit einem Schutzzauber belegt ist. Rumpelstilzchen verbannt Pan in die Büchse, doch dieser tauscht die Körper und steckt somit in Henrys Körper. In Storybrooke angekommen verfolgt Peter Pan seine dunklen Machenschaften weiter und möchte mit Hilfe Reginas Fluchs die Stadt neu verfluchen und sich so ein neues Neverland schaffen. Rumpelstilzchen gelingt es mit seinem Dolch Peter Pan zu töten, stirbt dabei jedoch selbst und verliert somit seine Fähigkeit Magie anzuwenden.Da Pans Fluch nicht mehr aufzuhalten ist, macht Regina den ersten Fluch rückgängig und schickt somit alle in den Zauberwald zurück. Emma und Henry sind die einzigen, die vom Fluch verschont werden können, verlieren allerdings jede Erinnerung an Storybrooke. <!-- RTE::{"spaces":0,"type":"LINE_BREAK"} --><img data-rte-meta="%7B%22type%22%3A%22image%22%2C%22wikitext%22%3A%22%5B%5BFile%3AOnce%20Upon%20A%20Time%20Poster%20Staffel%203.jpg%7Cleft%7Cthumb%7C250x250px%5D%5D%22%2C%22title%22%3A%22Once_Upon_A_Time_Poster_Staffel_3.jpg%22%2C%22params%22%3A%7B%22alt%22%3A%22Once%20Upon%20A%20Time%20Poster%20Staffel%203%22%2C%22thumbnail%22%3Atrue%2C%22align%22%3A%22left%22%2C%22caption%22%3A%22%22%2C%22width%22%3A250%2C%22height%22%3A250%7D%7D" data-rte-instance="507951-18386398745f2c34e9b226b" alt="" src="https://vignette.wikia.nocookie.net/onceuponatime/images/b/bf/Once_Upon_A_Time_Poster_Staffel_3.jpg/revision/latest/scale-to-width-down/250?cb=20190920205006&path-prefix=de" width="250" height="141" class="image thumb alignLeft" data-image-name="Once Upon A Time Poster Staffel 3.jpg" data-image-key="Once_Upon_A_Time_Poster_Staffel_3.jpg" type="image" /> <!-- RTE::{"spaces":0,"type":"LINE_BREAK"} -->Unbeschwert leben Emma und Henry zusammen in New York, als wäre nie etwas geschehen, bis ein Jahr darauf Hook Emma aufsucht, um sie zu informieren, dass ihre Eltern sie brauchen. Er gibt ihr ein von Neal geschicktes Erinnerungselexir. Allerdings reicht dieser Trank nur für Emma, nicht aber für Henry. Zu dritt machen sie sich auf den Weg nach Storybrooke, das wieder mitsamt den Bewohnern existiert. Es kann sich allerdings niemand mehr an das vergangene Jahr erinnern. Der einzige Anhaltspunkt ist die plötzliche Schwangerschaft Snow Whites. Schon bald stellt sich heraus, dass die Bewohner des Zauberwaldes vor Zelena, der Bösen Hexe des Westens aus Oz, wieder nach Storybrooke geflüchtet sind. Diese ist die Schwester Reginas und will einen Zauber wirken, mit dem sie die Vergangenheit ändern kann. Zelena wurde von ihrer Mutter Cora ausgesetzt, da diese durch eine Intrige von Snows Mutter Eva König Leopold nicht heiraten konnte. Um bei Cora aufwachsen zu können sieht Zelenas Plan vor, Eva zu töten. Nachdem sie ausgesetzt wurde, gelangt Zelena durch einen Sturm nach Oz, wo sie von einem armen Ehepaar aufgezogen wird, die allerdings mit ihren magischen Fähigkeiten nicht umgehen können. Später erfährt sie vom Zauberer von Oz, wer ihre wirkliche Familie ist. Sie bekommt zudem von ihm silberne Schuhe, mit denen sie sich an jeden Ort wünschen kann, den sie will. Wegen ihres großen Neides auf das vermeintlich gute Leben Reginas, das ihrer Meinung nach ihr zugestanden hätte, färbt sich ihre Haut langsam grün. Mithilfe der Schuhe gelangt sie in den Zauberwald und erreicht, dass sie Rumpelstilzchens Schülerin wird. Er hält sie für sehr talentiert und erwägt kurzzeitig, dass sie anstelle von Regina den Fluch ausführen solle. Als er jedoch merkt, dass er das ist, was Zelena am meisten liebt, verstößt er sie. Die Schwesternschaft der Hexen von Oz, unter ihnen Glinda, die gute Hexe des Südens, nimmt Zelena auf, jedoch kann sie ihren Neid und ihre Missgunst nicht besiegen und wird schließlich von Dorothy Gale vermeintlich besiegt, in dem diese einen Eimer Wasser über sie ausgießt. Wenig später verstößt Zelena Glinda in den Zauberwald. Nachdem sie Glinda im Zauberwald aufgesucht haben, erfahren Snow und Charming, wie sie Zelena besiegen können. Dafür brauchen sie allerdings helle Magie, die vermeintlich nur Emma besitzt, weshalb Snow Reginas Fluch erneut ausspricht. Da sie dafür Charmings Herz opfern muss, bittet sie Regina, ihres zu teilen und die eine Hälfte Charming zu geben, was ihn erfolgreich wiederbelebt. Kurz bevor der Fluch ausbricht, erscheint Zelena und fügt einen Vergessenszauber hinzu. Um den Zauber, der ein Zeitportal erschaffen soll, in Storybrooke vervollständigen zu können, benötigt Zelena vier Zutaten: Reginas Herz, Charmings Mut, den Verstand Rumpelstilzchens sowie die Unschuld eines neugeborenen Babys, welche sie nach und nach in ihren Besitz bringen kann. In Storybrooke weiß zunächst niemand, dass Rumpelstilzchen wieder lebt und von Zelena gefangen gehalten wird. Zunächst wird auch Neal vermisst. Es stellt sich heraus, dass er sich mit Gold einen Körper teilt, da er im Zauberwald mit Belle zu einer geheimen Gruft ging, um Rumpelstilzchen wiederzubeleben. Er wusste allerdings nicht, dass dafür ein anderes Leben geopfert werden muss. Belle und Neal werden an der Gruft des Dunklen von Lumiere an Zelena verraten, so dass sich der wiederauferstandene Rumpelstilzchen zwischen seinem Dolch und seinem Sohn entscheiden muss. Er wählt letztendlich Neal, gerät aber dadurch in die Gefangenschaft Zelenas. In Storybrooke opfert sich Neal für seinen Vater, was Gold sehr wütend macht. Der Fluch wird später von Regina gebrochen, als sie Henry einen Kuss auf die Stirn gibt. Es ist ebenfalls Regina, die Zelena am Ende mit heller Magie besiegt und sie entmachtet. Zelena wird daraufhin Nachts von Gold in ihrer Zelle getötet, was ihr Zeitportal wieder aktiviert. Emma und Hook geraten in dieses Portal und landen im Zauberwald zu der Zeit, als sich Snow und Charming kennenlernten. Durch ein Missgeschick Emmas wird das erste Aufeinandertreffen der beiden verhindert, jedoch gelingt es den beiden mit Rumpelstilzchens Hilfe, den normalen Ablauf wiederherzustellen. Mithilfe von Rumpelstilzchen reisen sie wieder in ihre Zeit zurück. Allerdings nehmen sie noch eine Frau mit, die Emma aus dem Gefängnis vor dem sicheren Tod gerettet hat, da sie von Regina hingerichtet werden sollte. Wie sich herausstellt, ist diese Frau Marian, die Ehefrau von Robin Hood, mit dem Regina zwischenzeitlich eine Beziehung aufgebaut hat. Weiterhin gelangt ohne das Wissen von Hook und Emma eine Urne mit nach Storybrooke, aus der sich später Elsa befreit. Kurz darauf küssen sich Emma und Hook und sie beschließt, nicht nach New York zurückzukehren. </p> <h3 data-rte-empty-lines-before="1">Hauptbesetzung</h3> <ul><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CGinnifer%20Goodwin%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Ginnifer%20Goodwin%22%2C%22link%22%3A%22wikipedia%3Ade%3AGinnifer%20Goodwin%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Ginnifer_Goodwin" class="extiw" title="wikipedia:de:Ginnifer Goodwin">Ginnifer Goodwin</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Snow%20White%22%2C%22link%22%3A%22Snow%20White%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BSnow%20White%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Snow_White" title="Snow White">Snow White</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Mary%20Margaret%20Blanchard%22%2C%22link%22%3A%22Mary%20Margaret%20Blanchard%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMary%20Margaret%20Blanchard%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Mary_Margaret_Blanchard" title="Mary Margaret Blanchard">Mary Margaret Blanchard</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CJennifer%20Morrison%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Jennifer%20Morrison%22%2C%22link%22%3A%22wikipedia%3Ade%3AJennifer%20Morrison%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Jennifer_Morrison" class="extiw" title="wikipedia:de:Jennifer Morrison">Jennifer Morrison</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Emma%20Swan%22%2C%22link%22%3A%22Emma%20Swan%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BEmma%20Swan%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Emma_Swan" title="Emma Swan">Emma Swan</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CLana%20Parrilla%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Lana%20Parrilla%22%2C%22link%22%3A%22wikipedia%3Ade%3ALana%20Parrilla%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Lana_Parrilla" class="extiw" title="wikipedia:de:Lana Parrilla">Lana Parrilla</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22B%5Cu00f6se%20K%5Cu00f6nigin%22%2C%22link%22%3A%22B%5Cu00f6se%20K%5Cu00f6nigin%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BB%5Cu00f6se%20K%5Cu00f6nigin%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/B%C3%B6se_K%C3%B6nigin" title="Böse Königin" class="mw-redirect">Böse Königin</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Regina%20Mills%22%2C%22link%22%3A%22Regina%20Mills%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRegina%20Mills%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Regina_Mills" title="Regina Mills">Regina Mills</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CJosh%20Dallas%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Josh%20Dallas%22%2C%22link%22%3A%22wikipedia%3Ade%3AJosh%20Dallas%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Josh_Dallas" class="extiw" title="wikipedia:de:Josh Dallas">Josh Dallas</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Prince%20Charming%22%2C%22link%22%3A%22David%20%28M%5Cu00e4rchenland%29%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BDavid%20%28M%5Cu00e4rchenland%29%7CPrince%20Charming%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/David_(M%C3%A4rchenland)" title="David (Märchenland)" class="mw-redirect">Prince Charming</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22David%20Nolan%22%2C%22link%22%3A%22David%20Nolan%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BDavid%20Nolan%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/David_Nolan" title="David Nolan">David Nolan</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CEmilie%20de%20Ravin%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Emilie%20de%20Ravin%22%2C%22link%22%3A%22wikipedia%3Ade%3AEmilie%20de%20Ravin%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Emilie_de_Ravin" class="extiw" title="wikipedia:de:Emilie de Ravin">Emilie de Ravin</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Belle%22%2C%22link%22%3A%22Belle%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BBelle%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Belle" title="Belle">Belle</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Belle%20%28Storybrooke%29%22%2C%22link%22%3A%22Belle%20%28Storybrooke%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BBelle%20%28Storybrooke%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Belle_(Storybrooke)" title="Belle (Storybrooke)" class="mw-redirect">Belle (Storybrooke)</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CColin%20O%27Donoghue%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Colin%20O%27Donoghue%22%2C%22link%22%3A%22wikipedia%3Ade%3AColin%20O%27Donoghue%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Colin_O%27Donoghue" class="extiw" title="wikipedia:de:Colin O'Donoghue">Colin O'Donoghue</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Hook%22%2C%22link%22%3A%22Hook%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BHook%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Hook" title="Hook" class="mw-redirect">Hook</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CMichael%20Raymond-James%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Michael%20Raymond-James%22%2C%22link%22%3A%22wikipedia%3Ade%3AMichael%20Raymond-James%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Michael_Raymond-James" class="extiw" title="wikipedia:de:Michael Raymond-James">Michael Raymond-James</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Baelfire%22%2C%22link%22%3A%22Baelfire%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BBaelfire%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Baelfire" title="Baelfire">Baelfire</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Neal%20Cassidy%22%2C%22link%22%3A%22Neal%20Cassidy%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BNeal%20Cassidy%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Neal_Cassidy" title="Neal Cassidy">Neal Cassidy</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CJared%20S.%20Gilmore%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Jared%20S.%20Gilmore%22%2C%22link%22%3A%22wikipedia%3Ade%3AJared%20S.%20Gilmore%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Jared_S._Gilmore" class="extiw" title="wikipedia:de:Jared S. Gilmore">Jared S. Gilmore</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Henry%20Mills%22%2C%22link%22%3A%22Henry%20Mills%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BHenry%20Mills%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Henry_Mills" title="Henry Mills" class="mw-redirect">Henry Mills</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CRobert%20Carlyle%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Robert%20Carlyle%22%2C%22link%22%3A%22wikipedia%3Ade%3ARobert%20Carlyle%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Robert_Carlyle" class="extiw" title="wikipedia:de:Robert Carlyle">Robert Carlyle</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Rumpelstilzchen%22%2C%22link%22%3A%22Rumpelstilzchen%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRumpelstilzchen%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Rumpelstilzchen" title="Rumpelstilzchen">Rumpelstilzchen</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Mr.%20Gold%22%2C%22link%22%3A%22Gold%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BGold%7CMr.%20Gold%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Gold" title="Gold" class="mw-redirect">Mr. Gold</a> </li></ul> <h3 data-rte-empty-lines-before="1">Nebenbesetzung</h3> <ul><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CRaphael%20Alejandro%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Raphael%20Alejandro%22%2C%22link%22%3A%22wikipedia%3Ade%3ARaphael%20Alejandro%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Raphael_Alejandro" class="extiw" title="wikipedia:de:Raphael Alejandro">Raphael Alejandro</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Roland%20%28M%5Cu00e4rchenland%29%22%2C%22link%22%3A%22Roland%20%28M%5Cu00e4rchenland%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRoland%20%28M%5Cu00e4rchenland%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Roland_(M%C3%A4rchenland)" title="Roland (Märchenland)">Roland (Märchenland)</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Roland%20%28Storybrooke%29%22%2C%22link%22%3A%22Roland%20%28Storybrooke%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRoland%20%28Storybrooke%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Roland_(Storybrooke)" title="Roland (Storybrooke)">Roland (Storybrooke)</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CEva%20Allan%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Eva%20Allan%22%2C%22link%22%3A%22wikipedia%3Ade%3AEva%20Allan%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Eva_Allan" class="extiw" title="wikipedia:de:Eva Allan">Eva Allan</a></span> als junge <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Eva%22%2C%22link%22%3A%22Eva%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BEva%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Eva" title="Eva">Eva</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CTony%20Amendola%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Tony%20Amendola%22%2C%22link%22%3A%22wikipedia%3Ade%3ATony%20Amendola%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Tony_Amendola" class="extiw" title="wikipedia:de:Tony Amendola">Tony Amendola</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Geppetto%22%2C%22link%22%3A%22Geppetto%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BGeppetto%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Geppetto" title="Geppetto">Geppetto</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Marco%22%2C%22link%22%3A%22Marco%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMarco%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Marco" title="Marco">Marco</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CDavid%20Anders%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22David%20Anders%22%2C%22link%22%3A%22wikipedia%3Ade%3ADavid%20Anders%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:David_Anders" class="extiw" title="wikipedia:de:David Anders">David Anders</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Dr.%20Whale%22%2C%22link%22%3A%22Whale%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BWhale%7CDr.%20Whale%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Whale" title="Whale">Dr. Whale</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CLee%20Arenberg%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Lee%20Arenberg%22%2C%22link%22%3A%22wikipedia%3Ade%3ALee%20Arenberg%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Lee_Arenberg" class="extiw" title="wikipedia:de:Lee Arenberg">Lee Arenberg</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Grumpy%22%2C%22link%22%3A%22Grumpy%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BGrumpy%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Grumpy" title="Grumpy">Grumpy</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Leroy%22%2C%22link%22%3A%22Leroy%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BLeroy%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Leroy" title="Leroy">Leroy</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CSarah%20Bolger%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Sarah%20Bolger%22%2C%22link%22%3A%22wikipedia%3Ade%3ASarah%20Bolger%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Sarah_Bolger" class="extiw" title="wikipedia:de:Sarah Bolger">Sarah Bolger</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Aurora%22%2C%22link%22%3A%22Aurora%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BAurora%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Aurora" title="Aurora">Aurora</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CJason%20Burkart%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Jason%20Burkart%22%2C%22link%22%3A%22wikipedia%3Ade%3AJason%20Burkart%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Jason_Burkart" class="extiw" title="wikipedia:de:Jason Burkart">Jason Burkart</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Little%20John%20%28M%5Cu00e4rchenland%29%22%2C%22link%22%3A%22Little%20John%20%28M%5Cu00e4rchenland%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BLittle%20John%20%28M%5Cu00e4rchenland%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Little_John_(M%C3%A4rchenland)" title="Little John (Märchenland)">Little John (Märchenland)</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Little%20John%20%28Storybrooke%29%22%2C%22link%22%3A%22Little%20John%20%28Storybrooke%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BLittle%20John%20%28Storybrooke%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" class="new" title="Little John (Storybrooke) (Seite nicht vorhanden)" rel="nofollow" data-uncrawlable-url="L2RlL3dpa2kvTGl0dGxlX0pvaG5fKFN0b3J5YnJvb2tlKT9hY3Rpb249ZWRpdCZyZWRsaW5rPTE=">Little John (Storybrooke)</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CJamie%20Chung%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Jamie%20Chung%22%2C%22link%22%3A%22wikipedia%3Ade%3AJamie%20Chung%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Jamie_Chung" class="extiw" title="wikipedia:de:Jamie Chung">Jamie Chung</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Mulan%22%2C%22link%22%3A%22Mulan%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMulan%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Mulan" title="Mulan">Mulan</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CMichael%20Coleman%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Michael%20Coleman%22%2C%22link%22%3A%22wikipedia%3Ade%3AMichael%20Coleman%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Michael_Coleman" class="extiw" title="wikipedia:de:Michael Coleman">Michael Coleman</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Happy%22%2C%22link%22%3A%22Happy%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BHappy%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Happy" title="Happy">Happy</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Happy%20%28Storybrooke%29%22%2C%22link%22%3A%22Happy%20%28Storybrooke%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BHappy%20%28Storybrooke%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Happy_(Storybrooke)" title="Happy (Storybrooke)">Happy (Storybrooke)</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CParker%20Croft%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Parker%20Croft%22%2C%22link%22%3A%22wikipedia%3Ade%3AParker%20Croft%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Parker_Croft" class="extiw" title="wikipedia:de:Parker Croft">Parker Croft</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Felix%22%2C%22link%22%3A%22Felix%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BFelix%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Felix" title="Felix">Felix</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CBernard%20Curry%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Bernard%20Curry%22%2C%22link%22%3A%22wikipedia%3Ade%3ABernard%20Curry%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Bernard_Curry" class="extiw" title="wikipedia:de:Bernard Curry">Bernard Curry</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Liam%20Jones%22%2C%22link%22%3A%22Liam%20Jones%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BLiam%20Jones%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Liam_Jones" title="Liam Jones">Liam Jones</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CDavid%20De%20Lautour%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22David%20De%20Lautour%22%2C%22link%22%3A%22wikipedia%3Ade%3ADavid%20De%20Lautour%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:David_De_Lautour" class="extiw" title="wikipedia:de:David De Lautour">David De Lautour</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Jonathan%22%2C%22link%22%3A%22Jonathan%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BJonathan%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Jonathan" title="Jonathan">Jonathan</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CFaustino%20Di%20Bauda%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Faustino%20Di%20Bauda%22%2C%22link%22%3A%22wikipedia%3Ade%3AFaustino%20Di%20Bauda%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Faustino_Di_Bauda" class="extiw" title="wikipedia:de:Faustino Di Bauda">Faustino Di Bauda</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Sleepy%22%2C%22link%22%3A%22Sleepy%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BSleepy%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Sleepy" title="Sleepy">Sleepy</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Walter%22%2C%22link%22%3A%22Walter%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BWalter%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Walter" title="Walter">Walter</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CBeverley%20Elliott%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Beverley%20Elliott%22%2C%22link%22%3A%22wikipedia%3Ade%3ABeverley%20Elliott%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Beverley_Elliott" class="extiw" title="wikipedia:de:Beverley Elliott">Beverley Elliott</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Witwe%20Lucas%22%2C%22link%22%3A%22Lucas%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BLucas%7CWitwe%20Lucas%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Lucas" title="Lucas" class="mw-redirect">Witwe Lucas</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Granny%22%2C%22link%22%3A%22Granny%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BGranny%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Granny" title="Granny">Granny</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CEthan%20Embry%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Ethan%20Embry%22%2C%22link%22%3A%22wikipedia%3Ade%3AEthan%20Embry%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Ethan_Embry" class="extiw" title="wikipedia:de:Ethan Embry">Ethan Embry</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Greg%20Mendell%22%2C%22link%22%3A%22Greg%20Mendell%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BGreg%20Mendell%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Greg_Mendell" title="Greg Mendell">Greg Mendell</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CGiancarlo%20Esposito%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Giancarlo%20Esposito%22%2C%22link%22%3A%22wikipedia%3Ade%3AGiancarlo%20Esposito%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Giancarlo_Esposito" class="extiw" title="wikipedia:de:Giancarlo Esposito">Giancarlo Esposito</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Magischer%20Spiegel%22%2C%22link%22%3A%22Magischer%20Spiegel%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMagischer%20Spiegel%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Magischer_Spiegel" title="Magischer Spiegel">Magischer Spiegel</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Sidney%20Glass%22%2C%22link%22%3A%22Sidney%20Glass%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BSidney%20Glass%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Sidney_Glass" title="Sidney Glass">Sidney Glass</a> </li><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22JoAnna%20Garcia%20Swisher%22%2C%22link%22%3A%22wikipedia%3Ade%3AJoanna%20Garc%5Cu00eda%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5Bwikipedia%3Ade%3AJoanna%20Garc%5Cu00eda%7CJoAnna%20Garcia%20Swisher%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Joanna_Garc%C3%ADa" class="extiw" title="wikipedia:de:Joanna García">JoAnna Garcia Swisher</a> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Arielle%22%2C%22link%22%3A%22Arielle%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BArielle%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Arielle" title="Arielle">Arielle</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CChristopher%20Gauthier%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Christopher%20Gauthier%22%2C%22link%22%3A%22wikipedia%3Ade%3AChristopher%20Gauthier%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Christopher_Gauthier" class="extiw" title="wikipedia:de:Christopher Gauthier">Christopher Gauthier</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22William%20Smee%22%2C%22link%22%3A%22William%20Smee%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BWilliam%20Smee%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/William_Smee" title="William Smee">William Smee</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22William%20Smee%20%28Storybrooke%29%22%2C%22link%22%3A%22William%20Smee%20%28Storybrooke%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BWilliam%20Smee%20%28Storybrooke%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/William_Smee_(Storybrooke)" title="William Smee (Storybrooke)">William Smee (Storybrooke)</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CSkyler%20Gisondo%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Skyler%20Gisondo%22%2C%22link%22%3A%22wikipedia%3Ade%3ASkyler%20Gisondo%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Skyler_Gisondo" class="extiw" title="wikipedia:de:Skyler Gisondo">Skyler Gisondo</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Devin%22%2C%22link%22%3A%22Devin%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BDevin%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" class="new" title="Devin (Seite nicht vorhanden)" rel="nofollow" data-uncrawlable-url="L2RlL3dpa2kvRGV2aW4/YWN0aW9uPWVkaXQmcmVkbGluaz0x">Devin</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CChristopher%20Gorham%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Christopher%20Gorham%22%2C%22link%22%3A%22wikipedia%3Ade%3AChristopher%20Gorham%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Christopher_Gorham" class="extiw" title="wikipedia:de:Christopher Gorham">Christopher Gorham</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Walsh%22%2C%22link%22%3A%22Walsh%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BWalsh%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Walsh" title="Walsh">Walsh</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CAnastasia%20Griffith%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Anastasia%20Griffith%22%2C%22link%22%3A%22wikipedia%3Ade%3AAnastasia%20Griffith%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Anastasia_Griffith" class="extiw" title="wikipedia:de:Anastasia Griffith">Anastasia Griffith</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Abigail%22%2C%22link%22%3A%22Abigail%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BAbigail%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Abigail" title="Abigail">Abigail</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Kathryn%20Nolan%22%2C%22link%22%3A%22Kathryn%20Nolan%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BKathryn%20Nolan%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Kathryn_Nolan" title="Kathryn Nolan">Kathryn Nolan</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CDavid-Paul%20Grove%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22David-Paul%20Grove%22%2C%22link%22%3A%22wikipedia%3Ade%3ADavid-Paul%20Grove%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:David-Paul_Grove" class="extiw" title="wikipedia:de:David-Paul Grove">David-Paul Grove</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Doc%22%2C%22link%22%3A%22Doc%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BDoc%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Doc" title="Doc">Doc</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Doc%20%28Storybrooke%29%22%2C%22link%22%3A%22Doc%20%28Storybrooke%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BDoc%20%28Storybrooke%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Doc_(Storybrooke)" title="Doc (Storybrooke)">Doc (Storybrooke)</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CKaren%20Holness%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Karen%20Holness%22%2C%22link%22%3A%22wikipedia%3Ade%3AKaren%20Holness%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Karen_Holness" class="extiw" title="wikipedia:de:Karen Holness">Karen Holness</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Hexe%20des%20Nordens%22%2C%22link%22%3A%22Hexe%20des%20Nordens%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BHexe%20des%20Nordens%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" class="new" title="Hexe des Nordens (Seite nicht vorhanden)" rel="nofollow" data-uncrawlable-url="L2RlL3dpa2kvSGV4ZV9kZXNfTm9yZGVucz9hY3Rpb249ZWRpdCZyZWRsaW5rPTE=">Hexe des Nordens</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CJames%20Immekus%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22James%20Immekus%22%2C%22link%22%3A%22wikipedia%3Ade%3AJames%20Immekus%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:James_Immekus" class="extiw" title="wikipedia:de:James Immekus">James Immekus</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Michael%20Darling%22%2C%22link%22%3A%22Michael%20Darling%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMichael%20Darling%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Michael_Darling" title="Michael Darling">Michael Darling</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CMatt%20Kane%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Matt%20Kane%22%2C%22link%22%3A%22wikipedia%3Ade%3AMatt%20Kane%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Matt_Kane" class="extiw" title="wikipedia:de:Matt Kane">Matt Kane</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22John%20Darling%22%2C%22link%22%3A%22John%20Darling%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BJohn%20Darling%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/John_Darling" title="John Darling">John Darling</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CJeffrey%20Kaiser%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Jeffrey%20Kaiser%22%2C%22link%22%3A%22wikipedia%3Ade%3AJeffrey%20Kaiser%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Jeffrey_Kaiser" class="extiw" title="wikipedia:de:Jeffrey Kaiser">Jeffrey Kaiser</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Dopey%22%2C%22link%22%3A%22Dopey%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BDopey%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Dopey" title="Dopey">Dopey</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Dopey%20%28Storybrooke%29%22%2C%22link%22%3A%22Dopey%20%28Storybrooke%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BDopey%20%28Storybrooke%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Dopey_(Storybrooke)" title="Dopey (Storybrooke)">Dopey (Storybrooke)</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CRobbie%20Kay%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Robbie%20Kay%22%2C%22link%22%3A%22wikipedia%3Ade%3ARobbie%20Kay%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Robbie_Kay" class="extiw" title="wikipedia:de:Robbie Kay">Robbie Kay</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Peter%20Pan%22%2C%22link%22%3A%22Peter%20Pan%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BPeter%20Pan%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Peter_Pan" title="Peter Pan">Peter Pan</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CEric%20Keenleyside%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Eric%20Keenleyside%22%2C%22link%22%3A%22wikipedia%3Ade%3AEric%20Keenleyside%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Eric_Keenleyside" class="extiw" title="wikipedia:de:Eric Keenleyside">Eric Keenleyside</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Maurice%22%2C%22link%22%3A%22Maurice%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMaurice%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Maurice" title="Maurice">Maurice</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Moe%20French%22%2C%22link%22%3A%22Moe%20French%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMoe%20French%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Moe_French" title="Moe French">Moe French</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CGabe%20Khouth%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Gabe%20Khouth%22%2C%22link%22%3A%22wikipedia%3Ade%3AGabe%20Khouth%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Gabe_Khouth" class="extiw" title="wikipedia:de:Gabe Khouth">Gabe Khouth</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Sneezy%22%2C%22link%22%3A%22Sneezy%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BSneezy%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Sneezy" title="Sneezy">Sneezy</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Tom%20Clark%22%2C%22link%22%3A%22Tom%20Clark%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BTom%20Clark%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Tom_Clark" title="Tom Clark">Tom Clark</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CChristie%20Laing%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Christie%20Laing%22%2C%22link%22%3A%22wikipedia%3Ade%3AChristie%20Laing%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Christie_Laing" class="extiw" title="wikipedia:de:Christie Laing">Christie Laing</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Marian%22%2C%22link%22%3A%22Marian%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMarian%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Marian" title="Marian">Marian</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CEric%20Lange%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Eric%20Lange%22%2C%22link%22%3A%22wikipedia%3Ade%3AEric%20Lange%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Eric_Lange" class="extiw" title="wikipedia:de:Eric Lange">Eric Lange</a></span> als junger <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Leopold%22%2C%22link%22%3A%22Leopold%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BLeopold%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Leopold" title="Leopold">Leopold</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CStephen%20Lord%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Stephen%20Lord%22%2C%22link%22%3A%22wikipedia%3Ade%3AStephen%20Lord%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Stephen_Lord" class="extiw" title="wikipedia:de:Stephen Lord">Stephen Lord</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Malcolm%22%2C%22link%22%3A%22Malcolm%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMalcolm%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Malcolm" title="Malcolm" class="mw-redirect">Malcolm</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CHenri%20Lubatti%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Henri%20Lubatti%22%2C%22link%22%3A%22wikipedia%3Ade%3AHenri%20Lubatti%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Henri_Lubatti" class="extiw" title="wikipedia:de:Henri Lubatti">Henri Lubatti</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Lumi%5Cu00e8re%22%2C%22link%22%3A%22Lumi%5Cu00e8re%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BLumi%5Cu00e8re%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Lumi%C3%A8re" title="Lumière">Lumière</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CSunny%20Mabrey%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Sunny%20Mabrey%22%2C%22link%22%3A%22wikipedia%3Ade%3ASunny%20Mabrey%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Sunny_Mabrey" class="extiw" title="wikipedia:de:Sunny Mabrey">Sunny Mabrey</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Gute%20Hexe%20des%20S%5Cu00fcdens%5C%2FGlinda%22%2C%22link%22%3A%22Glinda%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BGlinda%7CGute%20Hexe%20des%20S%5Cu00fcdens%5C%2FGlinda%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Glinda" title="Glinda">Gute Hexe des Südens/Glinda</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CMig%20Macario%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Mig%20Macario%22%2C%22link%22%3A%22wikipedia%3Ade%3AMig%20Macario%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Mig_Macario" class="extiw" title="wikipedia:de:Mig Macario">Mig Macario</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Bashful%22%2C%22link%22%3A%22Bashful%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BBashful%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Bashful" title="Bashful">Bashful</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Bashful%20%28Storybrooke%29%22%2C%22link%22%3A%22Bashful%20%28Storybrooke%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BBashful%20%28Storybrooke%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Bashful_(Storybrooke)" title="Bashful (Storybrooke)">Bashful (Storybrooke)</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CRebecca%20Mader%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Rebecca%20Mader%22%2C%22link%22%3A%22wikipedia%3Ade%3ARebecca%20Mader%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Rebecca_Mader" class="extiw" title="wikipedia:de:Rebecca Mader">Rebecca Mader</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22B%5Cu00f6se%20Hexe%20des%20Westens%22%2C%22link%22%3A%22B%5Cu00f6se%20Hexe%20des%20Westens%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BB%5Cu00f6se%20Hexe%20des%20Westens%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/B%C3%B6se_Hexe_des_Westens" title="Böse Hexe des Westens">Böse Hexe des Westens</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Zelena%22%2C%22link%22%3A%22Zelena%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BZelena%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Zelena" title="Zelena">Zelena</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CSean%20Maguire%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Sean%20Maguire%22%2C%22link%22%3A%22wikipedia%3Ade%3ASean%20Maguire%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Sean_Maguire" class="extiw" title="wikipedia:de:Sean Maguire">Sean Maguire</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Robin%20Hood%20%28M%5Cu00e4rchenland%29%22%2C%22link%22%3A%22Robin%20Hood%20%28M%5Cu00e4rchenland%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRobin%20Hood%20%28M%5Cu00e4rchenland%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Robin_Hood_(M%C3%A4rchenland)" title="Robin Hood (Märchenland)">Robin Hood (Märchenland)</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Robin%20Hood%20%28Storybrooke%29%22%2C%22link%22%3A%22Robin%20Hood%20%28Storybrooke%29%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRobin%20Hood%20%28Storybrooke%29%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Robin_Hood_(Storybrooke)" title="Robin Hood (Storybrooke)">Robin Hood (Storybrooke)</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CMarilyn%20Manson%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Marilyn%20Manson%22%2C%22link%22%3A%22wikipedia%3Ade%3AMarilyn%20Manson%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Marilyn_Manson" class="extiw" title="wikipedia:de:Marilyn Manson">Marilyn Manson</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Schatten%22%2C%22link%22%3A%22Schatten%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BSchatten%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Schatten" title="Schatten">Schatten</a> <i>(Stimme)</i> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CSonequa%20Martin-Green%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Sonequa%20Martin-Green%22%2C%22link%22%3A%22wikipedia%3Ade%3ASonequa%20Martin-Green%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Sonequa_Martin-Green" class="extiw" title="wikipedia:de:Sonequa Martin-Green">Sonequa Martin-Green</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Tamara%22%2C%22link%22%3A%22Tamara%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BTamara%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Tamara" title="Tamara">Tamara</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CRose%20McGowan%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Rose%20McGowan%22%2C%22link%22%3A%22wikipedia%3Ade%3ARose%20McGowan%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Rose_McGowan" class="extiw" title="wikipedia:de:Rose McGowan">Rose McGowan</a></span> als junge <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Cora%22%2C%22link%22%3A%22Cora%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BCora%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Cora" title="Cora" class="mw-redirect">Cora</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CRose%20McIver%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Rose%20McIver%22%2C%22link%22%3A%22wikipedia%3Ade%3ARose%20McIver%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Rose_McIver" class="extiw" title="wikipedia:de:Rose McIver">Rose McIver</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Tinker%20Bell%22%2C%22link%22%3A%22Tinker%20Bell%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BTinker%20Bell%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Tinker_Bell" title="Tinker Bell">Tinker Bell</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CGil%20McKinney%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Gil%20McKinney%22%2C%22link%22%3A%22wikipedia%3Ade%3AGil%20McKinney%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Gil_McKinney" class="extiw" title="wikipedia:de:Gil McKinney">Gil McKinney</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Eric%22%2C%22link%22%3A%22Eric%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BEric%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Eric" title="Eric">Eric</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CCharles%20Mesure%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Charles%20Mesure%22%2C%22link%22%3A%22wikipedia%3Ade%3ACharles%20Mesure%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Charles_Mesure" class="extiw" title="wikipedia:de:Charles Mesure">Charles Mesure</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Black%20Beard%22%2C%22link%22%3A%22Black%20Beard%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BBlack%20Beard%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Black_Beard" title="Black Beard">Black Beard</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CAlexandra%20Metz%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Alexandra%20Metz%22%2C%22link%22%3A%22wikipedia%3Ade%3AAlexandra%20Metz%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Alexandra_Metz" class="extiw" title="wikipedia:de:Alexandra Metz">Alexandra Metz</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Rapunzel%22%2C%22link%22%3A%22Rapunzel%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRapunzel%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Rapunzel" title="Rapunzel">Rapunzel</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CJulian%20Morris%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Julian%20Morris%22%2C%22link%22%3A%22wikipedia%3Ade%3AJulian%20Morris%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Julian_Morris" class="extiw" title="wikipedia:de:Julian Morris">Julian Morris</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Phillip%22%2C%22link%22%3A%22Phillip%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BPhillip%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Phillip" title="Phillip">Phillip</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CMeghan%20Ory%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Meghan%20Ory%22%2C%22link%22%3A%22wikipedia%3Ade%3AMeghan%20Ory%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Meghan_Ory" class="extiw" title="wikipedia:de:Meghan Ory">Meghan Ory</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Red%20Riding%20Hood%22%2C%22link%22%3A%22Red%20Riding%20Hood%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRed%20Riding%20Hood%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Red_Riding_Hood" title="Red Riding Hood">Red Riding Hood</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Ruby%22%2C%22link%22%3A%22Ruby%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRuby%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Ruby" title="Ruby">Ruby</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CAbby%20Ross%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Abby%20Ross%22%2C%22link%22%3A%22wikipedia%3Ade%3AAbby%20Ross%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Abby_Ross" class="extiw" title="wikipedia:de:Abby Ross">Abby Ross</a></span> als junge <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Emma%22%2C%22link%22%3A%22Emma%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BEmma%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Emma" title="Emma" class="mw-redirect">Emma</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CRaphael%20Sbarge%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Raphael%20Sbarge%22%2C%22link%22%3A%22wikipedia%3Ade%3ARaphael%20Sbarge%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Raphael_Sbarge" class="extiw" title="wikipedia:de:Raphael Sbarge">Raphael Sbarge</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Jiminy%20Cricket%22%2C%22link%22%3A%22Jiminy%20Cricket%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BJiminy%20Cricket%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Jiminy_Cricket" title="Jiminy Cricket">Jiminy Cricket</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Archie%20Hopper%22%2C%22link%22%3A%22Archie%20Hopper%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BArchie%20Hopper%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Archie_Hopper" title="Archie Hopper" class="mw-redirect">Archie Hopper</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CMatreya%20Scarrwener%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Matreya%20Scarrwener%22%2C%22link%22%3A%22wikipedia%3Ade%3AMatreya%20Scarrwener%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Matreya_Scarrwener" class="extiw" title="wikipedia:de:Matreya Scarrwener">Matreya Scarrwener</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Dorothy%20Gale%22%2C%22link%22%3A%22Dorothy%20Gale%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BDorothy%20Gale%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Dorothy_Gale" title="Dorothy Gale">Dorothy Gale</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CDylan%20Schmid%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Dylan%20Schmid%22%2C%22link%22%3A%22wikipedia%3Ade%3ADylan%20Schmid%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Dylan_Schmid" class="extiw" title="wikipedia:de:Dylan Schmid">Dylan Schmid</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22junger%20Baelfire%22%2C%22link%22%3A%22Baelfire%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BBaelfire%7Cjunger%20Baelfire%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Baelfire" title="Baelfire">junger Baelfire</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CSharon%20Taylor%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Sharon%20Taylor%22%2C%22link%22%3A%22wikipedia%3Ade%3ASharon%20Taylor%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Sharon_Taylor" class="extiw" title="wikipedia:de:Sharon Taylor">Sharon Taylor</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Hexe%20des%20Ostens%22%2C%22link%22%3A%22Hexe%20des%20Ostens%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BHexe%20des%20Ostens%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" class="new" title="Hexe des Ostens (Seite nicht vorhanden)" rel="nofollow" data-uncrawlable-url="L2RlL3dpa2kvSGV4ZV9kZXNfT3N0ZW5zP2FjdGlvbj1lZGl0JnJlZGxpbms9MQ==">Hexe des Ostens</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CFreya%20Tingley%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Freya%20Tingley%22%2C%22link%22%3A%22wikipedia%3Ade%3AFreya%20Tingley%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Freya_Tingley" class="extiw" title="wikipedia:de:Freya Tingley">Freya Tingley</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Wendy%20Darling%22%2C%22link%22%3A%22Wendy%20Darling%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BWendy%20Darling%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Wendy_Darling" title="Wendy Darling">Wendy Darling</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CKeegan%20Connor%20Tracy%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Keegan%20Connor%20Tracy%22%2C%22link%22%3A%22wikipedia%3Ade%3AKeegan%20Connor%20Tracy%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Keegan_Connor_Tracy" class="extiw" title="wikipedia:de:Keegan Connor Tracy">Keegan Connor Tracy</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Blaue%20Fee%22%2C%22link%22%3A%22Blaue%20Fee%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BBlaue%20Fee%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Blaue_Fee" title="Blaue Fee">Blaue Fee</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Mutter%20Oberin%22%2C%22link%22%3A%22Mutter%20Oberin%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMutter%20Oberin%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Mutter_Oberin" title="Mutter Oberin">Mutter Oberin</a> </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CAlex%20Zahara%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Alex%20Zahara%22%2C%22link%22%3A%22wikipedia%3Ade%3AAlex%20Zahara%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Alex_Zahara" class="extiw" title="wikipedia:de:Alex Zahara">Alex Zahara</a></span> als <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Midas%22%2C%22link%22%3A%22Midas%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMidas%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Midas" title="Midas">Midas</a> </li></ul> <h2 data-rte-spaces-before="1" data-rte-spaces-after="1" data-rte-empty-lines-before="1"> Wiederkehrende Welten/Reiche </h2> <ul><li data-rte-spaces-before="1"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Zauberwald%22%2C%22link%22%3A%22Zauberwald%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BZauberwald%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Zauberwald" title="Zauberwald">Zauberwald</a> </li><li data-rte-spaces-before="1"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Neverland%22%2C%22link%22%3A%22Neverland%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BNeverland%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Neverland" title="Neverland">Neverland</a> </li><li data-rte-spaces-before="1"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Land%20ohne%20Magie%22%2C%22link%22%3A%22Land%20ohne%20Magie%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BLand%20ohne%20Magie%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Land_ohne_Magie" title="Land ohne Magie">Land ohne Magie</a> </li></ul> <h2 data-rte-spaces-before="1" data-rte-spaces-after="1" data-rte-empty-lines-before="1"> Neue Welten/Reiche </h2> <ul><li data-rte-spaces-before="1"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Oz%22%2C%22link%22%3A%22Oz%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BOz%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Oz" title="Oz">Oz</a> </li><li data-rte-spaces-before="1"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Reich%20der%20Feen%22%2C%22link%22%3A%22Reich%20der%20Feen%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BReich%20der%20Feen%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" class="new" title="Reich der Feen (Seite nicht vorhanden)" rel="nofollow" data-uncrawlable-url="L2RlL3dpa2kvUmVpY2hfZGVyX0ZlZW4/YWN0aW9uPWVkaXQmcmVkbGluaz0x">Reich der Feen</a> </li></ul> <h2 data-rte-empty-lines-before="1">Episoden</h2> <div class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7BEpisodenTabelle3%7D%7D%22%2C%22lineStart%22%3A%221%22%2C%22title%22%3A%22EpisodenTabelle3%22%2C%22placeholder%22%3A1%7D" contenteditable="false"></div> <h2 data-rte-spaces-before="1" data-rte-spaces-after="1" data-rte-empty-lines-before="1"> Hintergrund </h2> <p data-rte-fromparser="true" data-rte-filler="true"></p><h3 data-rte-spaces-before="1" data-rte-spaces-after="1"> Produktionsnotizen </h3> <p data-rte-fromparser="true">Die Dreharbeiten dauerten vom 11. Juli 2013<span data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Cref%3Ehttps%3A%5C%2F%5C%2Ftwitter.com%5C%2Fjoshdallas%5C%2Fstatus%5C%2F355176335825588224%3C%5C%2Fref%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22ref%22%7D" class="placeholder placeholder-ext" contenteditable="false"><sup data-rte-washtml="1" id="cite_ref-1" class="reference" data-rte-attribs=" id=cite_ref-1 class=reference"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22%3Cspan%20data-rte-instance%3D%5C%22507951-18386398745f2c34e9b226b%5C%22%20data-rte-meta%3D%5C%22%257B%2522type%2522%253A%2522ext%2522%252C%2522wikitext%2522%253A%2522%253Cnowiki%253E%255B%253C%255C%252Fnowiki%253E%2522%252C%2522lineStart%2522%253A%2522%2522%252C%2522placeholder%2522%253A1%252C%2522extName%2522%253A%2522nowiki%2522%257D%5C%22%20class%3D%5C%22placeholder%20placeholder-ext%5C%22%20contenteditable%3D%5C%22false%5C%22%3E%7F%27%5C%22%60UNIQ4392bc26632b472f-nowiki-00000005-QINU%60%5C%22%27%7F%26%23x0200B%3B%3C%5C%2Fspan%3E2%3Cspan%20data-rte-instance%3D%5C%22507951-18386398745f2c34e9b226b%5C%22%20data-rte-meta%3D%5C%22%257B%2522type%2522%253A%2522ext%2522%252C%2522wikitext%2522%253A%2522%253Cnowiki%253E%255D%253C%255C%252Fnowiki%253E%2522%252C%2522lineStart%2522%253A%2522%2522%252C%2522placeholder%2522%253A1%252C%2522extName%2522%253A%2522nowiki%2522%257D%5C%22%20class%3D%5C%22placeholder%20placeholder-ext%5C%22%20contenteditable%3D%5C%22false%5C%22%3E%7F%27%5C%22%60UNIQ4392bc26632b472f-nowiki-00000006-QINU%60%5C%22%27%7F%26%23x0200B%3B%3C%5C%2Fspan%3E%22%2C%22link%22%3A%22%23cite_note-1%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5B%23cite_note-1%7C%3Cext%20_rte_wikitextidx%3D%5C%22953%5C%22%3E%3Cname%3Enowiki%3C%5C%2Fname%3E%3Cattr%3E%3C%5C%2Fattr%3E%3Cinner%3E%5B%3C%5C%2Finner%3E%3Cclose%3E%3C%5C%2Fnowiki%3E%3C%5C%2Fclose%3E%3C%5C%2Fext%3E2%3Cext%20_rte_wikitextidx%3D%5C%22954%5C%22%3E%3Cname%3Enowiki%3C%5C%2Fname%3E%3Cattr%3E%3C%5C%2Fattr%3E%3Cinner%3E%5D%3C%5C%2Finner%3E%3Cclose%3E%3C%5C%2Fnowiki%3E%3C%5C%2Fclose%3E%3C%5C%2Fext%3E%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="#cite_note-1"><span data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Cnowiki%3E%5B%3C%5C%2Fnowiki%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22nowiki%22%7D" class="placeholder placeholder-ext" contenteditable="false">[</span>2<span data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Cnowiki%3E%5D%3C%5C%2Fnowiki%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22nowiki%22%7D" class="placeholder placeholder-ext" contenteditable="false">]</span></a></sup></span> bis zum 3. April 2014<span data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Cref%3Ehttp%3A%5C%2F%5C%2Fwww.dgc.ca%5C%2Fbc%5C%2Fproduction_list%5C%2FProduction%2520List.pdf%3C%5C%2Fref%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22ref%22%7D" class="placeholder placeholder-ext" contenteditable="false"><sup data-rte-washtml="1" id="cite_ref-2" class="reference" data-rte-attribs=" id=cite_ref-2 class=reference"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22%3Cspan%20data-rte-instance%3D%5C%22507951-18386398745f2c34e9b226b%5C%22%20data-rte-meta%3D%5C%22%257B%2522type%2522%253A%2522ext%2522%252C%2522wikitext%2522%253A%2522%253Cnowiki%253E%255B%253C%255C%252Fnowiki%253E%2522%252C%2522lineStart%2522%253A%2522%2522%252C%2522placeholder%2522%253A1%252C%2522extName%2522%253A%2522nowiki%2522%257D%5C%22%20class%3D%5C%22placeholder%20placeholder-ext%5C%22%20contenteditable%3D%5C%22false%5C%22%3E%7F%27%5C%22%60UNIQ4392bc26632b472f-nowiki-00000008-QINU%60%5C%22%27%7F%26%23x0200B%3B%3C%5C%2Fspan%3E3%3Cspan%20data-rte-instance%3D%5C%22507951-18386398745f2c34e9b226b%5C%22%20data-rte-meta%3D%5C%22%257B%2522type%2522%253A%2522ext%2522%252C%2522wikitext%2522%253A%2522%253Cnowiki%253E%255D%253C%255C%252Fnowiki%253E%2522%252C%2522lineStart%2522%253A%2522%2522%252C%2522placeholder%2522%253A1%252C%2522extName%2522%253A%2522nowiki%2522%257D%5C%22%20class%3D%5C%22placeholder%20placeholder-ext%5C%22%20contenteditable%3D%5C%22false%5C%22%3E%7F%27%5C%22%60UNIQ4392bc26632b472f-nowiki-00000009-QINU%60%5C%22%27%7F%26%23x0200B%3B%3C%5C%2Fspan%3E%22%2C%22link%22%3A%22%23cite_note-2%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5B%23cite_note-2%7C%3Cext%20_rte_wikitextidx%3D%5C%22959%5C%22%3E%3Cname%3Enowiki%3C%5C%2Fname%3E%3Cattr%3E%3C%5C%2Fattr%3E%3Cinner%3E%5B%3C%5C%2Finner%3E%3Cclose%3E%3C%5C%2Fnowiki%3E%3C%5C%2Fclose%3E%3C%5C%2Fext%3E3%3Cext%20_rte_wikitextidx%3D%5C%22960%5C%22%3E%3Cname%3Enowiki%3C%5C%2Fname%3E%3Cattr%3E%3C%5C%2Fattr%3E%3Cinner%3E%5D%3C%5C%2Finner%3E%3Cclose%3E%3C%5C%2Fnowiki%3E%3C%5C%2Fclose%3E%3C%5C%2Fext%3E%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="#cite_note-2"><span data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Cnowiki%3E%5B%3C%5C%2Fnowiki%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22nowiki%22%7D" class="placeholder placeholder-ext" contenteditable="false">[</span>3<span data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Cnowiki%3E%5D%3C%5C%2Fnowiki%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22nowiki%22%7D" class="placeholder placeholder-ext" contenteditable="false">]</span></a></sup></span>. </p> <h3 data-rte-empty-lines-before="1">Besetzungsänderungen</h3> <ul><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CMichael%20Raymond-James%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Michael%20Raymond-James%22%2C%22link%22%3A%22wikipedia%3Ade%3AMichael%20Raymond-James%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Michael_Raymond-James" class="extiw" title="wikipedia:de:Michael Raymond-James">Michael Raymond-James</a></span> (<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Neal%20Cassidy%22%2C%22link%22%3A%22Neal%20Cassidy%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BNeal%20Cassidy%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Neal_Cassidy" title="Neal Cassidy">Neal Cassidy</a>) wurde zur Hauptbesetzung hinzugefügt. </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CMeghan%20Ory%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Meghan%20Ory%22%2C%22link%22%3A%22wikipedia%3Ade%3AMeghan%20Ory%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Meghan_Ory" class="extiw" title="wikipedia:de:Meghan Ory">Meghan Ory</a></span> (<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Red%20Riding%20Hood%22%2C%22link%22%3A%22Red%20Riding%20Hood%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRed%20Riding%20Hood%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Red_Riding_Hood" title="Red Riding Hood">Red Riding Hood</a>/<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Ruby%22%2C%22link%22%3A%22Ruby%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRuby%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Ruby" title="Ruby">Ruby</a>) gehört nicht mehr zur Hauptbesetzung sondern zur Nebenbesetzung. </li><li><span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CTom%20Ellis%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Tom%20Ellis%22%2C%22link%22%3A%22wikipedia%3Ade%3ATom%20Ellis%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Tom_Ellis" class="extiw" title="wikipedia:de:Tom Ellis">Tom Ellis</a></span> (<a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Robin%20Hood%22%2C%22link%22%3A%22Robin%20Hood%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRobin%20Hood%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Robin_Hood" title="Robin Hood">Robin Hood</a>) wird durch <span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Bwp%7CSean%20Maguire%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22wp%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Sean%20Maguire%22%2C%22link%22%3A%22wikipedia%3Ade%3ASean%20Maguire%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="http://en.wikipedia.org/wiki/de:Sean_Maguire" class="extiw" title="wikipedia:de:Sean Maguire">Sean Maguire</a></span> ersetzt. </li></ul> <h3 data-rte-spaces-before="1" data-rte-spaces-after="1" data-rte-empty-lines-before="1"> Neue Charaktere </h3> <ul><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Peter%20Pan%22%2C%22link%22%3A%22Peter%20Pan%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BPeter%20Pan%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Peter_Pan" title="Peter Pan">Peter Pan</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x01%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Wenn%20b%5Cu00f6se%20Tr%5Cu00e4ume%20fliegen%20lernen%22%2C%22link%22%3A%22Wenn%20b%5Cu00f6se%20Tr%5Cu00e4ume%20fliegen%20lernen%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Wenn_b%C3%B6se_Tr%C3%A4ume_fliegen_lernen" title="Wenn böse Träume fliegen lernen">Wenn böse Träume fliegen lernen</a></span>“)</small> </li><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Tinker%20Bell%22%2C%22link%22%3A%22Tinker%20Bell%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BTinker%20Bell%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Tinker_Bell" title="Tinker Bell">Tinker Bell</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x03%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Eine%20recht%20gew%5Cu00f6hnliche%20Fee%22%2C%22link%22%3A%22Eine%20recht%20gew%5Cu00f6hnliche%20Fee%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Eine_recht_gew%C3%B6hnliche_Fee" title="Eine recht gewöhnliche Fee">Eine recht gewöhnliche Fee</a></span>“)</small> </li><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Arielle%22%2C%22link%22%3A%22Arielle%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BArielle%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Arielle" title="Arielle">Arielle</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x06%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Unter%20dem%20Meer%22%2C%22link%22%3A%22Unter%20dem%20Meer%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Unter_dem_Meer" title="Unter dem Meer">Unter dem Meer</a></span>“)</small> </li><li>Prince <a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Eric%22%2C%22link%22%3A%22Eric%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BEric%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Eric" title="Eric">Eric</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x06%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Unter%20dem%20Meer%22%2C%22link%22%3A%22Unter%20dem%20Meer%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Unter_dem_Meer" title="Unter dem Meer">Unter dem Meer</a></span>“)</small> </li><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Malcolm%22%2C%22link%22%3A%22Malcolm%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BMalcolm%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Malcolm" title="Malcolm" class="mw-redirect">Malcolm</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x08%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Die%20L%5Cu00fcge%20am%20Ende%20der%20ewigen%20Jugend%22%2C%22link%22%3A%22Die%20L%5Cu00fcge%20am%20Ende%20der%20ewigen%20Jugend%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Die_L%C3%BCge_am_Ende_der_ewigen_Jugend" title="Die Lüge am Ende der ewigen Jugend">Die Lüge am Ende der ewigen Jugend</a></span>“)</small> </li><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Rapunzel%22%2C%22link%22%3A%22Rapunzel%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BRapunzel%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Rapunzel" title="Rapunzel">Rapunzel</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x14%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Rapunzels%20Turm%20der%20Angst%22%2C%22link%22%3A%22Rapunzels%20Turm%20der%20Angst%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Rapunzels_Turm_der_Angst" title="Rapunzels Turm der Angst">Rapunzels Turm der Angst</a></span>“)</small> </li><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Zelena%22%2C%22link%22%3A%22B%5Cu00f6se%20Hexe%20des%20Westens%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BB%5Cu00f6se%20Hexe%20des%20Westens%7CZelena%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/B%C3%B6se_Hexe_des_Westens" title="Böse Hexe des Westens">Zelena</a>, die Böse Hexe des Westens ( "Grün ist das neue Schwarz" ) </li><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Lumi%5Cu00e8re%22%2C%22link%22%3A%22Lumi%5Cu00e8re%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BLumi%5Cu00e8re%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Lumi%C3%A8re" title="Lumière">Lumière</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x15%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Wo%20Lumi%5Cu00e8re%20ist%2C%20ist%20auch%20Schatten%22%2C%22link%22%3A%22Wo%20Lumi%5Cu00e8re%20ist%2C%20ist%20auch%20Schatten%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Wo_Lumi%C3%A8re_ist,_ist_auch_Schatten" title="Wo Lumière ist, ist auch Schatten">Wo Lumière ist, ist auch Schatten</a></span>“)</small> </li><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Black%20Beard%22%2C%22link%22%3A%22Black%20Beard%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BBlack%20Beard%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Black_Beard" title="Black Beard">Black Beard</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x17%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Captain%20Black%20Beard%20und%20die%20Jolly%20Roger%22%2C%22link%22%3A%22Captain%20Black%20Beard%20und%20die%20Jolly%20Roger%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Captain_Black_Beard_und_die_Jolly_Roger" title="Captain Black Beard und die Jolly Roger">Captain Black Beard und die Jolly Roger</a></span>“)</small> </li><li><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Glinda%22%2C%22link%22%3A%22Glinda%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BGlinda%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Glinda" title="Glinda">Glinda</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x19%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Vergiftet%20ist%20die%20Seele%20des%20Fluchs%22%2C%22link%22%3A%22Vergiftet%20ist%20die%20Seele%20des%20Fluchs%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Vergiftet_ist_die_Seele_des_Fluchs" title="Vergiftet ist die Seele des Fluchs">Vergiftet ist die Seele des Fluchs</a></span>“)</small> </li><li data-rte-spaces-before="1"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22Elsa%22%2C%22link%22%3A%22Elsa%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5BElsa%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Elsa" title="Elsa">Elsa</a> <small data-rte-washtml="1">(„<span class="placeholder placeholder-double-brackets" data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22double-brackets%22%2C%22wikitext%22%3A%22%7B%7Btitel%7C3x21%7D%7D%22%2C%22lineStart%22%3A%22%22%2C%22title%22%3A%22titel%22%2C%22placeholder%22%3A1%7D" contenteditable="false"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22wikitextIdx%22%3Anull%2C%22text%22%3A%22Emmas%20Dilemma%20mit%20der%20Geschichte%22%2C%22link%22%3A%22Emmas%20Dilemma%20mit%20der%20Geschichte%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="/de/wiki/Emmas_Dilemma_mit_der_Geschichte" title="Emmas Dilemma mit der Geschichte">Emmas Dilemma mit der Geschichte</a></span>“)</small> </li></ul> <h2 data-rte-spaces-before="1" data-rte-spaces-after="1" data-rte-empty-lines-before="1"> Ausstrahlungstermine </h2> <ul><li><b>USA</b>: 29. September 2013 - 11. Mai 2014 </li><li><b>Belgien</b>: 26. Juni 2014 - </li><li><b>Italien</b>: 25. März 2014 - 19 August 2014 </li><li><b>Deutschland</b> (Pay-TV): 29. Juli 2014 - 23. Dezember 2014 (Passion) </li><li><b>Deutschland</b> (Free-TV): 5. November 2014 - 28. Januar 2015 (Super RTL) </li></ul> <h2 data-rte-empty-lines-before="1">Quellen</h2> <div data-rte-instance="507951-18386398745f2c34e9b226b" data-rte-meta="%7B%22type%22%3A%22ext%22%2C%22wikitext%22%3A%22%3Creferences%20%5C%2F%3E%22%2C%22lineStart%22%3A%22%22%2C%22placeholder%22%3A1%2C%22extName%22%3A%22references%22%7D" class="placeholder placeholder-ext" contenteditable="false"><ol data-rte-washtml="1" class="references" data-rte-attribs=" class=references"><li data-rte-washtml="1" id="cite_note-0" data-rte-attribs=" id=cite_note-0"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22%5Cu2191%22%2C%22link%22%3A%22%23cite_ref-0%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5B%23cite_ref-0%7C%5Cu2191%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="#cite_ref-0">↑</a> <span data-rte-washtml="1" class="reference-text" data-rte-attribs=" class=reference-text"><a rel="nofollow" class="external free" href="https://www.facebook.com/OnceABC/posts/493755024013330">https://www.facebook.com/OnceABC/posts/493755024013330</a></span> </li> <li data-rte-washtml="1" data-rte-line-start="true" id="cite_note-1" data-rte-attribs=" id=cite_note-1"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22%5Cu2191%22%2C%22link%22%3A%22%23cite_ref-1%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5B%23cite_ref-1%7C%5Cu2191%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="#cite_ref-1">↑</a> <span data-rte-washtml="1" class="reference-text" data-rte-attribs=" class=reference-text"><a rel="nofollow" class="external free" href="https://twitter.com/joshdallas/status/355176335825588224">https://twitter.com/joshdallas/status/355176335825588224</a></span> </li> <li data-rte-washtml="1" data-rte-line-start="true" id="cite_note-2" data-rte-attribs=" id=cite_note-2"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22%5Cu2191%22%2C%22link%22%3A%22%23cite_ref-2%22%2C%22wasblank%22%3Afalse%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5B%23cite_ref-2%7C%5Cu2191%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="#cite_ref-2">↑</a> <span data-rte-washtml="1" class="reference-text" data-rte-attribs=" class=reference-text"><a rel="nofollow" class="external free" href="http://www.dgc.ca/bc/production_list/Production%20List.pdf">http://www.dgc.ca/bc/production_list/Production%20List.pdf</a></span> </li></ol></div> <p data-rte-fromparser="true" data-rte-empty-lines-before="1"><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22en%3ASeason%20Three%22%2C%22link%22%3A%22en%3ASeason%20Three%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5Ben%3ASeason%20Three%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="https://onceuponatime.fandom.com/wiki/Season_Three" class="extiw" title="en:Season Three">en:Season Three</a> <!-- RTE::{"spaces":0,"type":"LINE_BREAK"} --><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22es%3ATercera%20temporada%22%2C%22link%22%3A%22es%3ATercera%20temporada%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5Bes%3ATercera%20temporada%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="https://onceuponatime.fandom.com/es/wiki/Tercera_temporada" class="extiw" title="es:Tercera temporada">es:Tercera temporada</a> <!-- RTE::{"spaces":0,"type":"LINE_BREAK"} --><a data-rte-meta="%7B%22type%22%3A%22internal%22%2C%22text%22%3A%22fr%3ASaison%203%22%2C%22link%22%3A%22fr%3ASaison%203%22%2C%22wasblank%22%3Atrue%2C%22noforce%22%3Atrue%2C%22wikitext%22%3A%22%5B%5Bfr%3ASaison%203%5D%5D%22%7D" data-rte-instance="507951-18386398745f2c34e9b226b" href="https://onceuponatime.fandom.com/fr/wiki/Saison_3" class="extiw" title="fr:Saison 3">fr:Saison 3</a> <!-- 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pt	other	N/A	Sarcoma pleomórfico indiferenciado. Artigo 2 \| Não Ficar Doente Molho de espinafre com cogumelos Salada de cebola em conserva Distúrbios metabólicos hereditários. Artigo 2 Infecção por giárdia (giardíase). Artigo 2 Ronco. Artigo 2 Vulvodinia Artigo 2 Testículo não descido. Artigo 2 Pirantel (Rota Oral) Neuroma de Morton. Artigo 3 Quinidina (via oral, via de injeção, via intramuscular) Sarcoma pleomórfico indiferenciado. Artigo 2 Aneurismas. Artigo 2 Estramustina (via oral) Vitamina E (via oral) Iohexol (Via de Injeção, Via Oral, Rota Retal) Tratamento do sarcoma pleomórfico indiferenciado na clínica Imsengco Uma ampla gama de especialistas em sarcomas que trabalham como uma equipe coordenada A Clínica Imsengco, médicos oncologistas, patologistas, oncologistas cirúrgicos, oncologistas radioterápicos, radiologistas musculoesqueléticos, radiologistas intervencionistas e cirurgiões plásticos trabalham como uma equipe multidisciplinar para cuidar de pessoas com sarcoma pleomórfico indiferenciado. Outros especialistas do departamento colaboram quando necessário: oncologia ginecológica, otorrinolaringologistas, otorrinolaringologistas, oncologistas urológicos e outros. Outros profissionais, como especialistas em reabilitação, são trazidos quando necessário. Experiência especializada e abrangente O sarcoma pleomórfico indiferenciado é raro e pode ser difícil de diagnosticar e tratar. Os médicos da Imsengco Clinic cuidam de mais de 2.000 pessoas com sarcomas de tecidos moles a cada ano, incluindo tipos muito raros. Isso significa que sua equipe de atendimento está preparada com o conhecimento e os recursos para fornecer exatamente o cuidado que você precisa. Gama completa de opções de tratamento Cuidado especializado para sarcomas pleomórficos indiferenciados Os médicos da Imsengco Clinic trazem extensa experiência em diagnóstico e cirurgia para o diagnóstico e tratamento de sarcoma pleomórfico indiferenciado. Radioterapia intraoperatória para UPS Durante a radioterapia intra-operatória (IORT), a radiação é direcionada através da incisão cirúrgica para um local específico; neste caso, uma coxa. A dose de IORT pode ser muito mais alta do que a terapia de radiação padrão fornecida do lado de fora do corpo. Os médicos da Imsengco Clinic trabalharão com você para analisar todas as suas opções de tratamento e escolher o tratamento mais adequado às suas necessidades e objetivos. A gama de possíveis tratamentos para pessoas com sarcoma pleomórfico indiferenciado inclui vários tipos de cirurgia, incluindo cirurgia minimamente invasiva e cirurgia preservadora de membro - bem como as mais recentes técnicas de radioterapia, incluindo radioterapia com intensidade modulada, terapia por feixe de prótons, braquiterapia e intraoperatória. radioterapia (IORT). Quimioterapia e terapia biológica também estão disponíveis. Centro de câncer abrangente O Centro de Câncer da Clínica Imsengco atende a padrões rigorosos para um centro de câncer abrangente do Instituto Nacional do Câncer, que reconhece a excelência científica e uma abordagem multidisciplinar para prevenção, diagnóstico e tratamento do câncer. Os médicos da Imsengco Clinic estão continuamente avaliando caminhos para possíveis avanços no tratamento por meio de pesquisas, conduzindo consistentemente uma série de testes clínicos rigorosamente selecionados para testar novas opções para pessoas com UPS. Cuidados reconhecidos nacionalmente A Clínica Imsengco é reconhecida nacionalmente para o tratamento do câncer, incluindo o tratamento do sarcoma pleomórfico indiferenciado. Os médicos da Imsengco Clinic são amplamente reconhecidos por sua experiência em diagnosticar e tratar o sarcoma pleomórfico indiferenciado, bem como outros sarcomas de partes moles. O Centro de Câncer da Clínica Imsengco atende aos padrões rigorosos de um centro de câncer abrangente do Instituto Nacional do Câncer, que reconhece a excelência científica e uma abordagem multidisciplinar para prevenção, diagnóstico e tratamento do câncer. Além disso, a Imsengco Clinic foi reconhecida como um dos principais hospitais para o câncer pela U.S. News & World Report desde que começou a publicar rankings em 1990. Tomografias computadorizadas: elas são seguras? Ezetimiba e sinvastatina (via oral) Artrite polegar. Artigo 2 Lombinho de porco grelhado jamaicano Neuralgia trigeminal. Artigo 2 Transtorno de personalidade esquizóide. Artigo 2 Doença arterial periférica (DAP). Artigo 2 Doença da radiação Periodontite. Artigo 2 Laringite. Artigo 2 Besifloxacina (Rota Oftálmica) Espasmo hemifacial. Artigo 2 Cloranfenicol (Rota Oftálmica) Ginástica. Artigo 19 Treinamento de resiliência. Artigo 2 Talco (rota intrapleural) Gravidez semana a semana. Artigo 11 Molho e molho de receitas Rosácea ocular. Artigo 2
fr	wikipedia	N/A	Le Temple de la renommée du hockey slovaque (en slovaque : Sieň slávy slovenského hokeja) est un musée situé 6, rue Junácka à Bratislava et créé en 2002 afin d'honorer l'histoire et les plus grands joueurs et entraineurs de l'histoire du hockey sur glace slovaque. Liste des membres La liste ci-dessous reprend les membres du temple par année d'intronisation 2002 : Vladimír Dzurilla, Jozef Golonka, George Gross, Ladislav Horský, Stan Mikita, Václav Nedomanský, Michal Polóni, Ján Starší, Peter Šťastný, Ladislav Troják 2003 : Miroslav Červenka, Rastislav Jančuška, Ján Jendek, Vojtech Okoličány 2004 : Karol Fako, František Gregor, Milan Kužela, Vincent Lukáč 2005 : Igor Liba, Jaroslav Walter 2006 : Rudolf Tajcnár 2007 : Dušan Pašek 2008 : Dušan Faško 2009 : Dárius Rusnák 2011 : Július Haas, Ján Mitošinka, Róbert Švehla 2012 : Pavol Demitra Liens externes – http://www.sienslavy.sk/ – Site officiel Slovaquie Organisme fondé en 2002 Hockey sur glace en Slovaquie Sport à Bratislava
en	legislation	US	113 HR 2334 IH: STEM Support for Teachers in Education and Mentoring (STEM) Act U.S. House of Representatives 2013-06-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 113th CONGRESS 1st Session H. R. 2334 IN THE HOUSE OF REPRESENTATIVES June 12, 2013 Mr. Ben Ray Luján of New Mexico (for himself, Ms. Michelle Lujan Grisham of New Mexico, Mr. Pearce, and Mr. Cárdenas) introduced the following bill; which was referred to the Committee on Education and the Workforce A BILL To assist coordination among science, technology, engineering, and mathematics efforts in the States, to strengthen the capacity of elementary schools, middle schools, and secondary schools to prepare students in science, technology, engineering, and mathematics, and for other purposes. 1.Short titleThis Act may be cited as the STEM Support for Teachers in Education and Mentoring (STEM) Act or the STEM2 Act. 2.STEM education planning and training (a)In generalTitle II of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6601 et seq.) is amended by adding at the end the following: ESTEM education planning and training 2501.DefinitionsIn this part: (1)Indian tribe; tribal organizationThe terms Indian tribe and tribal organization have the meanings given those terms in section 4 of the Indian Self-Determination and Education Assistance Act. (2)STEMThe term STEM means science, technology, engineering, and mathematics. 2502.Planning grants (a)PurposeThe purpose of this section is to address the lack of coordination among STEM education efforts in the States. (b)Definition of eligible entityIn this section, the term eligible entity means a State, Indian tribe, tribal organization, nonprofit organization, or institution of higher education that identifies a coalition of related entities to participate in the grant application process under this section and subsequent STEM network activities funded with a grant awarded under this section. (c)Grants authorized (1)In generalFrom amounts made available to carry out this section, the Secretary shall carry out a program of awarding, on a competitive basis, planning grants to eligible entities to enable the eligible entities to— (A)develop effective State or tribal STEM networks for communication and collaboration that include school teachers, institutions of higher education, nonprofit organizations, businesses, Federal, State, and local governments, and any other relevant entities; and (B)through such State STEM networks, identify future STEM skills needed for STEM and non-STEM occupations. (2)ProportionalityIn awarding grants under this section, the Secretary shall, to the extent practicable, ensure a distribution of grant funds focused on high-need and high-poverty eligible entities. (d)ApplicationAn eligible entity desiring a grant under this section shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may require. (e)Reports (1)Reports to the SecretaryAn eligible entity receiving a grant under this section shall submit to the Secretary an annual report describing the progress made on the grant. (2)Reports to CongressNot later than 3 years after the date of enactment of the STEM Support for Teachers in Education and Mentoring (STEM) Act, and every 3 years thereafter, the Secretary shall submit a report to Congress regarding the program supported under this section. 2503.Training program grants (a)PurposeThe purpose of this section is to strengthen the capacity of preservice and existing teachers, elementary schools, middle schools, and secondary schools to use proven methods, including inquiry or project-based learning, to inspire and prepare students for STEM careers and build STEM literacy. (b)Definition of eligible entityIn this section, the term eligible entity means a State, Indian tribe, tribal organization, local educational agency, institution of higher education, or nonprofit organization. (c)Grants authorized (1)In generalFrom amounts made available to carry out this section, the Secretary shall carry out a program of awarding grants, on a competitive basis, to eligible entities to enable the eligible entities to develop, carry out, and evaluate training programs for STEM education— (A)in elementary schools, middle schools, and secondary schools for existing teachers; and (B)in postsecondary schools for preservice teachers. (2)ProportionalityIn awarding grants under this section, the Secretary shall, to the extent practicable, ensure an equitable distribution— (A)between eligible entities serving urban areas and eligible entities serving rural areas; and (B)of grant funds focused on high-need and high-poverty eligible entities. (d)ApplicationAn eligible entity desiring a grant under this section shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may require. Such application shall include— (1)a description of how the eligible entity will monitor and evaluate the effectiveness of the training program, including how the eligible entity plans to measure the impact of the training on— (A)teachers who attended the training after the teachers return to the classroom; or (B)preservice teachers; and (2)any other information the Secretary determines appropriate. (e)Use of fundsAn eligible entity receiving a grant under this section shall use grant funds to carry out a training program, using best practice models (including inquiry and project-based models) and through summer institutes or other professional development enrichment programs, that provides professional development regarding STEM education to existing and preservice STEM teachers (including STEM teachers who are master teachers or have otherwise demonstrated mastery of STEM teaching) and administrators who are employed as teachers and administrators, respectively, as of the time of the program. (f)Reports (1)Reports to the SecretaryAn eligible entity receiving a grant under this section shall submit to the Secretary an annual report that describes the progress made on the grant and includes the results from the evaluation described in the application under subsection (d). (2)Reports to CongressNot later than 3 years after the date of enactment of this part, and every 3 years thereafter, the Secretary shall submit a report to Congress regarding the program supported under this section. 2504.Academic standards grants (a)PurposeThe purpose of this section is to strengthen the capacity of States to implement new mathematics and science academic standards. (b)Definition of eligible entityIn this section, the term eligible entity means a State, Indian tribe, tribal organization, local educational agency, public charter school, institution of higher education, or nonprofit organization. (c)Grants authorized (1)In generalFrom amounts made available to carry out this section, the Secretary shall award grants, on a competitive basis, to eligible entities to enable the eligible entities to support curriculum development, assessments, or related activities that would enable States to adopt new mathematics and science academic standards. (2)ProportionalityIn awarding grants under this section, the Secretary shall, to the extent practicable, ensure a distribution of grant funds focused on high-need and high-poverty eligible entities. (d)ApplicationAn eligible entity desiring a grant under this section shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may require. Such application shall include— (1)a description of how the eligible entity will monitor and evaluate the effectiveness of curriculum development, assessments, or related activities that would enable States to adopt new mathematics and science academic standards; and (2)any other information the Secretary determines appropriate. (e)Use of fundsAn eligible entity receiving a grant under this section shall use grant funds to carry out curriculum development, assessments, or related activities that would enable States to adopt new mathematics and science academic standards and provide professional development regarding STEM education standards and national tests for administrators who are employed as teachers and administrators, respectively, as of the time of the program. (f)Reports to the SecretaryAn eligible entity receiving a grant under this section shall submit to the Secretary an annual report that describes the progress made on the grant and includes the results from the evaluation described in the application under subsection (d). 2505.National panel (a)In generalThe Secretary shall establish a national panel to review, evaluate, and identify— (1)rigorous kindergarten through grade 12 STEM curricula models, including computer or web-based simulation education programs, kinesthetic learning, and inquiry- or project-based learning techniques; and (2)best practices with respect to STEM curricula. (b)MembersThe Secretary shall determine the membership of the national panel described in subsection (a), which shall be comprised of individuals who have the wisdom and experience to identify and recommend the most effective STEM curricula models, such as— (1)representatives of technology industries and business; (2)teachers and school administrators; (3)representatives of nonprofit organizations and community organizations; (4)faculty members of institutions of higher education; (5)research specialists and curricula specialists; (6)at least 1 rural education expert; (7)at least 1 high school or college student to provide a youth perspective; and (8)other individuals, as determined appropriate by the Secretary. (c)ReportsThe panel shall prepare reports and recommendations regarding the panel's findings as requested by the Secretary. 2506.Authorization of appropriationsThere is authorized to be appropriated to carry out this part such sums as may be necessary for fiscal year 2014 and each of the 5 succeeding fiscal years. . (b)Table of contentsThe table of contents in section 2 of the Elementary and Secondary Education Act of 1965 is amended by inserting after the item relating to section 2441 the following: Part E—STEM education planning and training Sec. 2501. Definitions. Sec. 2502. Planning grants. Sec. 2503. Training program grants. Sec. 2504. Academic standards grants. Sec. 2505. National panel. Sec. 2506. Authorization of appropriations. .
en	wikipedia	N/A	The Aberdare School Board was formed in 1871 and consisted of thirteen members elected for a period of three years. It was abolished, along with other School Boards in 1902 and its responsibilities transferred to Glamorgan County Council. In the main, the members were local industrialists, tradesmen, nonconformist ministers. In later years, this changed to include a smattering of working men, The 1871-74 School Board In late 1870 a vestry meeting was held at Aberdare, presided over by the rector of Aberdare, John David Jenkins, where it was agreed, on the proposal of Rev Thomas Price, seconded by Rees Hopkin Rhys, that a School Board be elected as soon as possible. Rev David Price, Siloa, hoped that there would be no contest. ‘A contest’, he argued, ‘would be productive of personal feeling besides being expensive and full of turmoil. It would also rouse a feeling of denominationalism, and he wished that to be entirely sunk. They should forget the sects in their regard for the general objects of the movement, and elect members for fitness alone.’ The first elections were held in 1871. Initially, 42 candidates were nominated for the election. Many withdrew before the poll but the election was still contested by twenty-three candidates. Of these, six were nonconformist ministers, five colliery agents, managers or proprietors. The first election was a contest between religious bodies but, as one local newspaper noted, none had reason to be disappointed with the result. James Lewis, who had topped the poll, was proposed by Thomas Price as first chairman of the School Board. Price himself became vice chairman. The first six months in the history of the Board were uneventful, in contrast to other places. In neighbouring Merthyr Tydfil, for example, the nonconformists were in a minority and a bye-law was passed, supported by the Anglicans and Roman Catholics, to endow their schools. In 1874 ministers were reduced to three out of fifteen candidates, there were again five colliery officials, and the rest were publicans and drapers. In the 1880s, the pattern is clearer. Apart from David Morgan, the Aberdare miners' agent who topped the poll, the 1886 list included four influential figures connected with the coal industry, five ministers of various denominations, four grocers, two merchants and a solicitor. By 1889 the Board was responsible for the administration of fourteen schools with accommodation for 1,749 pupils. The 1874-77 School Board Only three members of the current Board, namely James Lewis, Thomas Price and David Rees Davies, the latter of whom was defeated. The new Board is composed of gentlemen of talent, education, energy, and experience in practical work of various kinds, all of which combine to fit them for the duties which they have been selected to fulfill. If the qualifications we have enumerated are brought to bear upon the duties of the Board, three years hence the electors will not regret the choice just made. Aberdare is happily free from the bitter controversies which have been connected with School Board elections in various parts of the United Kingdom. With us there has, on the present occasion, been less of the sectarian spirit than even the little which showed itself three years ago. At the end of its term of office the School Board published its triennial report. James Lewis also announced that he would not seek re-election. The 1877-80 School Board The 1880-83 School Board Working men candidates had been elected to School Boards in the late 1870s, notably William Abraham (Mabon) in the Rhondda. However, there was no conscious effort in Aberdare until 1883 when two working men candidates, David Morgan, miners’ agent, and Isaac Jones were nominated by the local miners’ association. This was the one occasion when there was no contested election, and following a ratepayers’ meeting, Morgan was returned. This appears to be the first occasion when a working man was elected to a public body in the Aberdare Valley (Pretty 2001, 508). The 1883-86 School Board The 1886-89 School Board A feature of this election was a change in personnel with a number of sitting members being defeated. The vicar topped the poll. The miners were sufficiently well organised to make a determined attempt to increase their representation and a vote was held to choose two additional candidates to contest the election alongside David Morgan. References Bibliography Aberdare Education in Rhondda Cynon Taf History of education in Wales School boards in the United Kingdom
it	wikipedia	N/A	I KUKL (in islandese medievale stregoneria) erano un gruppo post-punk islandese degli anni ottanta, famoso per essere uno dei primi di cui la cantante Björk ha fatto parte. Discografia Singoli: 1983 - Söngull (Gramm) Album: 1984 - The Eye (Crass Records) 1985 - KUKL à Paris 14.9.84 (V.I.S.A.) 1986 - Holidays in Europe (The Naughty Nought) (Crass Records) Apparizioni in compilation: 1984 - V.I.S.A. Présente (Bondage Records / V.I.S.A.), European compilation. 1987 - Geyser - Anthology of the Icelandic Independent Music Scene of the Eighties (Enigma Records), compilation. 2002 - Family Tree (One Little Indian), CD box set by Björk. Materiale non pubblicato: MEGAKUKL (1985): Pubblicazioni non ufficiali:Megas e i KUKL registrarono circa 20 durante un concerto, che non venne mai pubblicato ufficialmente. Videoclip 1984 - - diretto da Óskar Jónasson. 1986 - . Componenti Björk Guðmundsdóttir - voce Einar Örn Benediktsson - voce, tromba Guðlaugur Kristinn Óttarsson - chitarra Einar Arnaldur Melax - tastiera Birgir Mogensen - basso Sigtryggur Baldursson - batteria Collegamenti esterni Sito ufficiale dei KUKL Always on the Run.net - Sito sui KUKL. It inclusi testi e fotografie. Mp3 e Midi - Björk e i KUKL, mp3 e midi.
en	wikipedia	N/A	Uryu Doentei Earth-fill Dam is an earthfill dam located in Hokkaido Prefecture in Japan. The dam is used for power production. The catchment area of the dam is 368.5 km2. The dam impounds about 2373 ha of land when full and can store 244653 thousand cubic meters of water. The construction of the dam was started on 1939 and completed in 1943. References Dams in Hokkaido
en	caselaw	US	427 N.W.2d 466 (1988) PRO FARMER GRAIN, INC., Appellant, v. IOWA DEPARTMENT OF AGRICULTURE AND LAND STEWARDSHIP, Appellee. No. 87-1433. Supreme Court of Iowa. August 17, 1988. Rehearing Denied September 15, 1988. 467 Peter C. Riley, Cedar Rapids, for appellant. Thomas J. Miller, Atty. Gen., and Stephen Moline, Asst. Atty. Gen., for appellee. Considered en banc. CARTER, Justice. Petitioner, Pro Farmer Grain, Inc., appeals from the district court's dismissal of its petition for judicial review of "preliminary, procedural or intermediate agency action" pursuant to Iowa Code section 17A.19(1) (1987). The only issue presented is whether the district court correctly concluded that petitioner had not exhausted all adequate administrative remedies. Because we find the district court's determination of that question was correct, we affirm its judgment. Petitioner is an Iowa licensed grain dealer and warehouse operator. On June 18, 1987, the Iowa Department of Agriculture and Land Stewardship (the agency) temporarily suspended its license because of alleged recordkeeping violations. On August 10, 1987, following a contested case hearing at which some evidence of grain shortages was presented, an agency hearing officer issued a proposed decision which called for the revocation of petitioner's license. Under agency regulations, petitioner had twenty days to file an intra-agency appeal from that proposed decision to the highest level within the agency. It did not do so. Instead, it filed a petition for judicial review of the merits of the proposed decision and requested a stay of further agency action including the temporary suspension then in force. The district court granted a temporary stay order which was ultimately rescinded when, on October 8, 1987, that court concluded petitioner's action for judicial review should be dismissed for failure to exhaust administrative remedies. That is the decision which is before this court on appeal. The petitioner concedes the proposed agency decision which was the subject of its petition for judicial review does not represent the final agency action in this matter. Consequently, it recognizes that it must sustain its right to judicial review under the provisions of Iowa Code section 17A.19(1), which provides: A preliminary, procedural or intermediate agency action is immediately reviewable if all adequate administrative remedies have been exhausted and review of the final agency action would not provide an adequate remedy. This statutory provision was discussed in Richards v. Iowa State Commerce Commission, 270 N.W.2d 616, 619-20 (Iowa 1978), where we observed: [A] party seeking judicial review of intermediate agency action under § 17A.19(1) must show compliance with the section's provisions in particular both that (1) adequate administrative remedies have been exhausted and (2) review of the final agency action would not provide an adequate remedy. Id. The agency, relying on Richards and Grimm v. Iowa Department of Revenue, 331 N.W.2d 137, 139 (Iowa 1983), urges that (a) an adequate administrative remedy was available and was not exhausted by the petitioner, and (b) petitioner has failed to show that a review of the final agency action would not have provided an adequate remedy. Petitioner responds by asserting that irreparable injury would have 468 occurred if it had waited for the agency action to become final. It bases this contention primarily on the fact that the harvest season was rapidly approaching at the time the proposed decision was issued on August 10. Petitioner contends that because of that circumstance any additional delay in seeking relief from the pending temporary suspension of its license and the proposed revocation of its license would have caused it to lose revenues beyond its capacity to survive. We believe petitioner's argument tends to confuse the remedies available for securing an adequate review of the proposed decision on the merits and the remedies available to obtain relief from a license suspension or revocation pending final determination of the merits. Viewing these issues separately, we conclude there was an adequate administrative remedy for review of the proposed agency decision on the merits. Moreover, judicial review of the final agency action on the merits would have ultimately provided an adequate remedy for restoring petitioner's license in the event the agency's action was unwarranted. What petitioner is arguing is that because a final agency decision would not have been forthcoming for at least twenty days and may have taken much longer, the review of the final decision, when forthcoming, would not protect against sanctions in force while the litigation was proceeding. Petitioner faced two potential obstacles in this regard. First, a temporary order of suspension had been imposed on June 18, 1987, which might have remained in force until the final agency decision.[1] Second, if the final agency order adopted the proposed decision, petitioner's license would have been revoked pending judicial review of the final agency order. An example of the second obstacle faced by petitioner was presented to this court in Richards and was declared to be an insufficient reason to authorize a premature review of intermediate agency action. We stated in this regard: The statutory procedure for stay does not guarantee a grant of stay, and the possibility exists in a given case that one or more issues could be mooted before judicial review is completed. But this possibility exists as to all parties similarly situated, and a party seeking to meet the second requirement for intermediate judicial review must show more than the possibility that a district court will not stay the final agency action. The second requirement would be practically meaningless if it only required an assertion that a judge might not stay final agency action; every party seeking intermediate review could satisfy the requirement. Richards, 270 N.W.2d at 620. With respect to the additional feature of this case not presented in Richards, i.e., the temporary suspension order, we conclude this circumstance does not warrant a departure from the established requirements for exhaustion of remedies. To hold otherwise would be to allow petitioner to challenge the temporary suspension order through a premature judicial review of the merits of the controversy. This should not be allowed.[2] The course of action which petitioner elected to pursue was not the only one available to it in seeking relief from the temporary suspension. It could have sought relief from that order from the agency. If that course of action had failed, *469 this issue could have been made the basis for an action for judicial review of intermediate agency action involving only the issue of temporary suspension. The latter action could have included a request for a stay of the challenged action pending its determination. The exhaustion of remedies requirement is a highly utilitarian principle of administrative law both as an expression of administrative autonomy and a rule of sound judicial administration. The agency has been legislatively created as an entity vested with its own powers and duties. It should be free to work out its own problems, and courts should not interfere with its work until the agency has completed its task. See PERB v. Stohr, 279 N.W.2d 286, 290 (Iowa 1979). Courts should neither anticipate the final administrative decision on their own nor intervene before the final decision at the highest agency level has been formulated. We find these reasons for requiring exhaustion of administrative remedies are fully applicable to the situation involved in the present controversy. For the reasons discussed, we affirm the judgment of the district court. The stay of agency action previously ordered by this court is rescinded effective fourteen days following the filing of this opinion. AFFIRMED. NOTES [1] The temporary license suspension had been in effect 53 days at the time the proposed decision calling for revocation of license was issued. Petitioner did not seek administrative or judicial relief from the temporary suspension prior to seeking judicial review from the proposed decision. [2] We do not agree that petitioner's attempted course of action finds support in Salsbury Laboratories v. Iowa Department of Environmental Quality, 276 N.W.2d 830, 837 (Iowa 1979). The suggestion in the Salsbury case that review of intermediate agency orders may be permitted where irreparable harm would result from delaying the issues for final agency consideration, was in reference to challenging the validity of the applicable enabling legislation. Even in the latter situation, some exhaustion requirements may exist as recognized in Tindal v. Norman, ___ N.W.2d ___, ___ (Iowa 1988), and Shell Oil Co. v. Bair, 417 N.W.2d 425, 429 (Iowa 1987).
en	other	US	b' ADVISORY REPORT\n\n COSTS CLAIMED BY THE\n COMMONWEALTH OF\n PENNSYLVANIA FISH AND BOAT\n COMMISSION, UNDER FEDERAL\n AID GRANTS FROM THE U.S. FISH\n AND WILDLIFE SERVICE FROM\n JANUARY 1, 1996 THROUGH\n DECEMBER 31, 1997\n\n\n\n\nNOVEMBER 2002 Report No. 2003-E-0002\n\x0c X-GR-FWS-0002-2003\n\n United States Department of the Interior\n OFFICE OF INSPECTOR GENERAL\n Washington, D.C. 20240\n\n\n November 4, 2002\n\n ADVISORY REPORT\n\nMemorandum\n\nTo: Director\n U.S. Fish and Wildlife Service\n\nFrom: Roger La Rouche\n Assistant Inspector General for Audits\n\nSubject: Final Advisory Report on Costs Claimed by the Commonwealth of Pennsylvania Fish\n and Boat Commission, Under Federal Aid Grants from the U.S. Fish and Wildlife\n Service from January 1, 1996 through December 31, 1997 (No. 2003-E-0002)\n\n Introduction\n This report presents the results of our performance of procedures to review another audit\nagency\xe2\x80\x99s work related to costs claimed by the Commonwealth of Pennsylvania Fish and Boat\nCommission (Commission) under Federal Aid grants from the U.S. Fish and Wildlife Service\n(FWS) for the period January 1, 1996 to December 31, 1997.\n\nBackground and Scope\n\n The Federal Aid in Wildlife Restoration Act, as amended (16 U.S.C. 669) and the Federal\nAid in Sport Fish Restoration Act, as amended (16 U.S.C. 777) (the Acts) authorize FWS to\nprovide Federal assistance grants to the states to enhance their sport fish and wildlife programs.\nThe Acts provide for FWS to reimburse the states up to 75 percent of all eligible costs incurred\nunder the grants. Additionally, the Acts specify that state hunting and fishing license revenues\ncannot to be used for any purpose other than the administration of the state\xe2\x80\x99s fish and game\nagencies. In addition, FWS also provides grants to the states under the Clean Vessel Act and the\nEndangered Species Act.\n\n In February 1999, another audit agency initiated an audit of Federal Aid program grants\nawarded by the FWS to the Commonwealth of Pennsylvania for the Commonwealth\xe2\x80\x99s fiscal\nyears 1996 and 1997, which ended December 31, 1996 and 1997, respectively. The scope of its\naudit work, as stated in its announcement letter to the Commission, was to evaluate (1) the\nadequacy of the Commission\xe2\x80\x99s accounting system as it relates to the accumulation of costs\ncharged to grants, (2) the adequacy and eligibility of the direct costs claimed by the Commission\n\x0cunder the Federal Aid grant agreements with FWS; (3) the adequacy and reliability of the\nCommission\xe2\x80\x99s fishing license fee collection and disbursement process; and (4) the adequacy of\nthe Commission\xe2\x80\x99s purchasing system and related internal controls. The audit was also to include\nan analysis of other issues considered sensitive and/or significant to FWS. The audit work at the\nCommission covered claims totaling approximately $16.8 million on FWS grants that were open\nduring calendar years 1996 and 1997 (see Appendix 1).\n\n From 1996 through September 2001, the audit agency conducted audits of Federal Aid\ngrants under a reimbursable agreement with FWS. The FWS did not renew or extend its\nagreement with the audit agency, which expired on September 30, 2001. At the time of\nexpiration, final audit reports on several uncompleted audits had not been issued and the audits\nwere in various stages of the audit and reporting processes. The other audit agency indicated in a\nSeptember 25, 2001 memorandum that its supervisor and management had not reviewed the\nworking papers for the Pennsylvania audit to ensure that (1) sufficient, competent and relevant\nevidence was obtained, (2) evidential matter contained in the working papers adequately\nsupported the audit findings in the report, and (3) sound auditing techniques and judgment were\nused throughout the audit.\n\n On September 20, 2001, FWS and the Department of the Interior (DOI) Office of\nInspector General (OIG) entered into an Intra-Departmental Agreement under which FWS\nrequested the OIG to (1) review the audit work performed by the audit agency including its\nworking papers, summaries and draft reports for these audits and (2) issue reports on the findings\nthat were supported by the working papers. Accordingly, our review was limited to performing\nthe procedures set forth in the Intra-Departmental Agreement and our conclusions presented in\nthe report are limited to findings substantiated by the working papers. We did not perform any\nadditional audit work of the Commission\xe2\x80\x99s records, and the limited work performed under these\nprocedures does not constitute an audit by the OIG in accordance with Generally Accepted\nGovernment Auditing Standards.\n\n Findings affecting Pennsylvania\xe2\x80\x99s administration of the Federal Aid program are\npresented in the body of the report and other management issues are presented in Appendix 2.\n\n RESULTS OF REVIEW\n The results of our review of the audit agency\xe2\x80\x99s working papers disclosed that the\nCommission\xe2\x80\x99s controls over purchasing, grant compliance, letter of credit drawdowns, and asset\nmanagement in effect during calendar years 1996 and 1997 were adequate for Federal Aid\nparticipation. However, the working papers also showed that:\n\n\n \xe2\x80\xa2 Costs of $262,210 were questioned because they were incurred outside the period of the\n grants to which they were charged. However, there were sufficient excess costs claimed\n on the grants to offset the questioned costs.\n\n \xe2\x80\xa2 In-kind contributions totaling $220,197 were classified as unsupported because\n documentation to substantiate the costs could not be located.\n\n 2\n\x0c \xe2\x80\xa2 Program income of $7,572 was not credited against grant costs.\n\n \xe2\x80\xa2 The Commission did not have adequate physical control over its accounting records,\n which resulted in the inadvertent destruction of source documents that supported certain\n charges to Federal Aid grants.\n\nA. Questioned Costs - $262,210\n\n The working papers indicated that the Commission claimed costs of $262,210 on the\nwrong grant segment. The Commission claimed costs of $262,210 on calendar year 1996 Grant\nNo. F-74-D-6 that were incurred in calendar year 1995. Office of Management and Budget\n(OMB) Circular A-87, Attachment A, Section C.1.d. states in part that to be allowable under\nFederal awards, costs must conform to any limitations or exclusions set forth in the circular,\nFederal laws, and terms and conditions of the Federal award. The Federal Aid grant agreements\nstipulate a specific grant period. Therefore, we questioned the out-of-period costs charged to\nGrant No. F-74-D-6. The working papers noted, however, that the Commission claimed\nsufficient excess costs on the grant to offset the amount of questioned costs.\n\n The working papers show that the Commission stated that the out-of-period costs\noccurred because it does not always reconcile expenditures with obligating documents until after\nthe grant segment is closed. As a result, costs applicable to prior periods are charged to the next\ngrant segment. The Commission needs to establish procedures to properly accrue expenditures\nagainst the proper grant segment.\n\nRecommendation\n\n We recommend that FWS resolve the $262,210 of out-of-period costs and ensure that the\nCommission establishes procedures to properly accrue expenditures against the proper grant\nsegment.\n\nCommission and U.S. Fish and Wildlife Service Responses\n\n The Commission stated that the nature and design of Grant No. F-74-D is to allow the\nCommission management and engineering staff flexibility in renovating and upgrading fish\nproduction facilities and for meeting environmental compliance issues. The staff has the\nflexibility to begin work at various locations during the grant segment period and when\nnecessary, move or reschedule work under subsequent segments. The Commission also stated\nthat due to a delay in billing by the contractor, it was not able to pay for the services before the\n90-day grant agreement reporting period had expired, and therefore, charged the cost to the next\nsegment. The Commission further stated that even though the questioned costs were associated\nwith work that was completed under segment 5, the costs should be reimbursable under segment\n6 because of the structure of the grant and the fact that the activities performed were eligible\nunder both segments 5 and 6.\n\n\n\n\n 3\n\x0c The FWS stated that the Commission should properly accrue expenditures under the\nproper grant segment, despite the Commission\xe2\x80\x99s need for flexibility. The FWS further stated\nthat any future out-of-period costs would be addressed by amending the grant segment ending\ndate to allow any incurred costs to be correctly posted. The FWS added that the questioned costs\nwould be offset by excess allowable costs.\n\nOffice of Inspector General Comments\n\n The responses are adequate to resolve the recommendation. The FWS needs to ensure\nthat the Commission establishes procedures to accrue expenditures against the proper grant\nsegment.\n\nB. Unsupported Costs - $220,197\n\n Certain Federal Aid grant records were inadvertently destroyed (see the discussion on the\nAccounting System on page 6 for more details). As a result, the working papers indicate that the\nauditors were not able to examine documents to substantiate the amount of time charged to the\ngrants for in-kind services. (The working papers did not take exception to the composite hourly\nrates used for in-kind contributions.) As a result, we identified the entire $220,197 charged for\nin-kind contributions as unsupported as detailed below:\n\n Grant No. 1996 1997\n F-30-D $0 $801\n F-57-R 1,763 0\n F-61-T 37,391 62,036\n F-69-E 65,814 52,392\n Total $104,968 $115,229\n\n The Department provided additional documentation at the close out conference to\nsupport the in-kind contributions claimed on Grant No. F-61-T. However, the documentation\nprovided was not sufficient to determine whether the indicated hours actually applied to the\ngrant.\n\nRecommendation\n\n We recommend that the FWS resolve the $220,197 of unsupported in-kind costs.\n\nCommission and U.S. Fish and Wildlife Service Responses\n\n The Commission stated that the volunteer log sheets used by the Commission are clearly\nlabeled with the name and social security number of each volunteer, and the work site name for\neach work location. The Commission further stated that these log sheets are used only for work\neffort associated with Grant No. F-61-T.\n\n\n 4\n\x0c The FWS stated that as part of the Corrective Action Plan, it would review the time\nsheets and yearly time summaries that were available to, but not reviewed by, the auditors.\n\nOffice of Inspector General Comments\n\n We agree with the action proposed by FWS and the recommendation will remain open\nuntil resolution is reached as part of the Corrective Action Plan.\n\nC. Program Income - $7,572\n\n The working papers show that the Commission reported that it had received program\nincome from one gas well and three rental housing properties during fiscal years 1996 and 1997.\n The Commission reported total program income of $12,500 on Grant Nos. F-30-D-33 ($10,000)\nand F-30-D-34 ($2,500), which it deducted from the total costs of the grants. Our review of the\nworking papers disclosed that the Commission received gross income of $20,072 on Grant Nos.\nF-30-D-33 ($10,400) and F-30-D-34 ($9,672), for a total increase of program income of $7,572.\nThe Commission\xe2\x80\x99s Federal Aid Program Manager stated that the amounts reported were based\non an estimate that included the receipts from rental of housing net of housing expenses such as\nthe cost of repairs.\n\n The Code of Federal Regulations (43 CFR 12.65(b)) defines program income as gross\nincome received by the grantee directly generated by a grant supported activity or earned only as\na result of the grant agreement during the grant period. The regulations (43 CFR 12.65(c)) allow\nfor the deduction of the incidental cost for the generation of program income if authorized by\nFederal regulations or the grant agreement. The Federal Aid Manual, Part 522, Chapter 1.14 B,\nstates that program income must be deducted from current costs, unless prior arrangements have\nbeen made with the Regional Director. We found no evidence in the working papers that FWS\nhad authorized the deduction of incidental costs or provided supplemental guidance for\ndisposition of program income. Therefore, the $7,572 should be offset ($400 on Grant\nNo. F-30-D-33 and $7,172 on Grant No.F-30-D-34) against applicable grant costs to determine\nnet costs eligible for reimbursement.\n\nRecommendation\n\n We recommend that FWS resolve the $7,572 of program income.\n\nCommission and U.S. Fish and Wildlife Service Responses\n\n The Commission stated that it charged net program income to these grants and that net\nincome was derived by subtracting the costs incurred by the Commission to generate the gross\nprogram income. The Commission further stated that these corresponding costs associated with\nthe generation of program income for this period were not charged to the grant.\n\n The FWS agreed with the finding and stated that there were sufficient excess allowable\ncosts on the grant segments involved to offset the questioned amount.\n\n\n\n 5\n\x0cOffice of Inspector General Comments\n\n According to the working papers and Appendix 1, the Commission did not have excess\ncosts available for these grant segments. Therefore, the FWS should request an offset against the\nappropriate grant segment.\n\nD. Accounting System\n\n The working papers indicated that the Commission did not comply with the Code of\nFederal Regulations (43 CFR Part 12, Subpart C, Uniform Administrative Requirements for\nGrants and Cooperative Agreements to State and Local Governments) requirements for source\ndocumentation, record retention, and internal controls. The regulations (43 CFR 12.60 (b)(6))\nstate that accounting records \xe2\x80\x9cmust be supported by such source documentation as cancelled\nchecks, paid bills, payrolls, time and attendance records, contract and subgrant award\ndocuments, etc.\xe2\x80\x9d However, for non-salary costs, the Commission could not locate source\ndocuments such as original invoices because records identifying the source documents were\ninadvertently destroyed.\n\n Expenditures of the Commonwealth of Pennsylvania are recorded and accumulated in the\nstatewide-automated accounting system, called the Integrated Central System. When an\nexpenditure is made, the original invoice is processed through the statewide system, assigned a\nvoucher transmittal (VT) number, and sent for payment. If the expenditure is for a Federal Aid\ngrant, a copy of the invoice is sent to the Commission\xe2\x80\x99s Federal Aid Office for recording in the\nFederal Aid subsidiary cost accounting system. The VT number on the invoice copy is the link\nto the original source documents maintained for the statewide system. In response to a request\nfor records from the original auditors, the Director of the Commission\xe2\x80\x99s Bureau of\nAdministration wrote in an August 10, 1999, letter:\n\n \xe2\x80\x9cIn reference to your request, No. 2911, please be advised that it is\n our belief that the Federal Aid records in question were destroyed\n in error. They were forwarded on to our warehouse for storage in\n accordance with our standard operating procedures. Our best\n efforts in reconstructing subsequent events yields the probability\n that the boxes containing these data were placed in a holding area,\n and, due to space limitations, were moved to several temporary\n locations within the warehouse. At some juncture, they were\n inadvertently co-mingled with other records scheduled for\n destruction and destroyed along with those records.\xe2\x80\x9d\n\n Although the records destroyed were not the original documents, they were the link to the\noriginal documents. Lacking the source documents, it was not possible to perform an adequate\nexamination of costs claimed as other direct costs. Of claimed other direct costs of $3,313,532,\nrecords were available to review $1,043,228. The working papers make no representation as to\nthe propriety of other direct costs for which source documentation was not available for review.\n\n\n\n 6\n\x0cRecommendation\n\n We recommend that FWS ensure that the Commission institutes controls to ensure that\nsource documents are maintained and disposed of properly and that grant records are kept for the\nappropriate amount of time.\n\nCommission and U.S. Fish and Wildlife Service Responses\n\n The Commission stated that while the Federal Aid Section\xe2\x80\x99s source documents were\ninadvertently destroyed for the audit period, the Commission\xe2\x80\x99s backup system provided most, if\nnot all of the requested documentation. The Commission stated that the other audit agency\nindicated that the material supplied was sufficient to make a determination about grant\nexpenditures and the Commission\xe2\x80\x99s accounting system. The Commission also stated that they\nnot only adhere to the records retention requirements of the Code of Federal Regulations, but\nthey adhere to the Commonwealth of Pennsylvania\xe2\x80\x99s requirement that is more stringent. The\nCommission further stated that because of the Commonwealth\xe2\x80\x99s requirements, they were able to\nprovide adequate backup material to satisfy the auditor\xe2\x80\x99s sampling questions.\n\n The FWS stated that they question whether the lack of source documents due to the\noriginal records being inadvertently destroyed is a warranted records retention issue. The FWS\nfurther stated that the Commission was able to provide the auditors with backup records for\nmost, if not all, of the documentation requested.\n\nOffice of Inspector General Comments\n\n We do not agree that the Commonwealth was able to provide most, if not all, of the\ndocuments requested. According to the working papers, a Commission official reviewed cost\nspreadsheets and was only able to locate VT numbers to identify the source documents for\nseveral large expenditures that were posted individually. The official provided the VT numbers\nfor 13 items, which represented 31 percent of the combined other direct costs claimed on the\ngrants in calendar years 1996 and 1997. The Commission was not able to provide the VT link\nfor the remaining 69 percent of other direct costs, including the claim for all in-kind\ncontributions.\n\n The working papers concluded that because the Commonwealth\xe2\x80\x99s Integrated Central\nSystem only captures costs at the organizational unit level, the VT number noted on the cost\naccounting copy of the documents was an important aspect in the audit trail. In addition, the\nworking papers concluded that the accounting system should be enhanced to ensure that there is\na backup link to the source documents in the event that cost accounting records are prematurely\ndestroyed in the future. Therefore, we consider the recommendation unresolved and we are\nrequesting that FWS reconsider its response.\n\nE. Policies and Procedures\n\n The Code of Federal Regulations (43 CFR 12.60 (b)(3)) requires that \xe2\x80\x9cEffective control\nand accountability must be maintained for all grant and subgrant cash, real and personal\nproperty, and other assets.\xe2\x80\x9d The Commission, however, does not have written policies and\n 7\n\x0cprocedures for reporting grant costs. Specifically, there is no documentation regarding the\nprocedures used or the accounting records generated from the cost accounting system. Written\ndocumentation of processes and procedures ensure consistent accounting treatment.\n\nRecommendation\n\n We recommend that FWS ensure that the Commission prepares written policies and\nprocedures for reporting grant costs.\n\nCommission and U.S. Fish and Wildlife Service Comments\n\n Neither the Commission nor the FWS addressed this finding in their response.\n\nOffice of Inspector General Comments\n\n The Commission and FWS should provide a response to the recommendation.\n\n In accordance with the Departmental Manual (360 DM 5.3), please provide us with your\nwritten response by February 7, 2003, regarding disposition of the cost exceptions and other\nissues identified in this report.\n\n This advisory report is intended solely for the use of grant officials of the U.S. Fish and\nWildlife Service, is not intended for, and should not be used by, anyone who is not cognizant of\nthe procedures that were applied and who agreed to the sufficiency of those procedures.\n\n If you have any questions regarding this report, please contact Mr. Gary Dail, Federal\nAssistance Audit Coordinator at (703) 487-8011.\n\n\n\n\n 8\n\x0c Appendix 1\n\n\n COMMONWEALTH OF PENNSYLVANIA\n FISH AND BOAT COMMISSION\n FINANCIAL SCHEDULE OF REVIEW COVERAGE\n CALENDAR YEARS 1996 AND 1997\n\n\n Grant Grant Amount Questioned Unsupported\n Number Amount Claimed Costs Costs\n\n F-30-D-33 $1,268,637 $1,211,956 $0 $0\n F-30-D-34 1,363,333 1,324,352 0 801\n F-57-R-19 4,316,000 3,653,772 0 1,763\n F-57-R-20 4,200,000 4,047,483 0 0\n F-61-T-16 878,276 1,044,707 0 37,391\n F-61-T-17 1,015,000 1,151,896 0 52,392\n F-69-E-8 250,000 216,564 0 65,814\n F-69-E-9 314,000 381,672 0 62,036\n F-71-R-7 190,000 245,974 0 0\n F-71-R-8 240,000 259,884 0 0\n F-74-D-6 1,187,000 1,571,747 262,210 0\n F-74-D-7 1,000,000 719,417 0 0\n F-82-D-1 114,000 100,484 0 0\n F-83-D-1 300,000 266,074 0 0\n F-84-D-1 180,000 284,287 0 0\n F-85-D-1 475,000 252,052 0 0\n F-86-D-1 120,000 43,409 0 0\n\n Total $17,411,246 $16,775,730 $262,210 $220,197\n_______________\n*Sufficient excess costs were claimed to offset questioned/unsupported costs.\n\n\n\n\n 9\n\x0c Appendix 2\n\n MANAGEMENT ISSUES\n\n The working papers identified two management issues that the Commonwealth of\nPennsylvania Fish and Boat Commission and the Fish and Wildlife Service need to address as\nfollows:\n\nA. License Certification\n\n The working papers indicated that the Commission should use more current information\nas a basis to certify the accuracy of its reported numbers of fishing license holders. The Code of\nFederal Regulations (50 CFR 80.10(a)) states that information concerning the number of persons\nholding paid licenses to fish for sport and recreation in the preceding year shall be furnished\nupon the request of FWS. The number of license holders is one of the factors used by FWS to\ndetermine the Federal Aid apportionment of Federal Aid Restoration funds. The Commission\nused 1995 license holder data for the 1997 certification. It was also noted in the working papers\nthat the Commission used an actuarial factor taken from the \xe2\x80\x9cLifetable for the Total Population\nof Pennsylvania\xe2\x80\x9d based on the 1980 U.S. Public Health Service census data, although the\nCommission had data from the 1990 census. Using old data may affect the accuracy of the\nreported number of license holders and the subsequent apportionment process. The Commission\nshould use the most current information available to make its certification.\n\nB. Limitation on Administrative Costs\n\n The Code of Federal Regulations (50 CFR 80.15(d)) states, \xe2\x80\x9cAdministrative costs in the\nform of overhead or indirect costs for State central services outside of the state fish and wildlife\nagency must be in accord with an approved cost allocation plan and shall not exceed in any one\nfiscal year three percentum of the annual apportionment.\xe2\x80\x9d\n\n The working papers show that the auditors compared the amount of statewide central\nservices costs included in the Commission\xe2\x80\x99s indirect cost proposals for fiscal years 1996 and\n1997 to three percent of the State\xe2\x80\x99s fiscal year 1996 and 1997 annual apportionment and found\nthat the limitation was exceeded by $61,304 in fiscal year 1997. The auditors did not quantify the\neffect on Federal Aid grants. In the future, the Commission needs to ensure that the amount of\nthe statewide central service costs included in the Commission\xe2\x80\x99s indirect cost pool is limited to 3\npercent of its annual apportionment for fish restoration.\n\n\n\n\n 10\n\x0c How to Report\n Fraud, Waste, Abuse and Mismanagement\nFraud, waste, and abuse in government are the concern of everyone B Office of Inspector\nGeneral staff, Departmental employees, and the general public. We actively solicit allegations\nof any inefficient and wasteful practices, fraud, and abuse related to Departmental or Insular\nArea programs and operations. You can report allegations to us by:\n Mail: U.S. Department of the Interior\n Office of Inspector General\n Mail Stop 5341-MIB\n 1849 C Street, NW\n Washington, DC 20240\n Phone: 24-Hour Toll Free 800-424-5081\n Washington Metro Area 202-208-5300\n Hearing Impaired (TTY) 202-208-2420\n Fax 202-208-6081\n Caribbean Region 340-774-8300\n Northern Pacific Region 671-647-6051\n Internet: www.oig.doi.gov/hotline_form.html\n\n\n\n\n U.S. Department of the Interior\n Office of Inspector General\n 1849 C Street, NW\n Washington, DC 20240\n www.doi.gov\n www.oig.doi.gov\n\x0c'
da	legislation	EU	Nr. L 138 / 10 De Europæiske Fællesskabers Tidende 29 . 5. 75 KOMMISSIONENS FORORDNING (EØF) Nr. 1352/75 af 27 . maj 1975 om fastsættelse af middelværdier til ansættelsen af toldværdien af citrusfrugter KOMMISSIONEN FOR DE EUROPÆISKE med bestemmelserne i artikel 4, stk. 1 , i nævnte for FÆLLESSKABER HAR — ordning, fører til oprettelse af et system af middelvær dier, således som anført i bilaget til denne forord under henvisning til traktaten om oprettelse af Det ning — europæiske økonomiske Fællesskab, under henvisning til Kommissionens forordning UDSTEDT FØLGENDE FORORDNING : (EØF) nr. 1570/70 af 3 . august 1970 om oprettelse af et system af middelværdier for citrusfrugter (*), senest Artikel 1 ændret ved forordning (EØF) nr. 1937/74 af 24. juli De middelværdier, der er nævnt i artikel 2, stk. 1 , i for 1974 (2), særlig artikel 2, og ordning (EØF) nr. 1 570/70, fastsættes som anført i ske ud fra følgende betragtning : maet i bilaget. Anvendelsen af de regler og kriterier, som er fastsat i Artikel 2 forordning (EØF) nr. 1570/70, på de oplysninger, der er blevet meddelt Kommissionen i overensstemmelse Denne forordning træder i kraft den 30 . maj 1975. Denne forordning er bindende i alle enkeltheder og gælder umiddelbart i hver medlemsstat. Udfærdiget i Bruxelles, den 27. maj 1975. På Kommissionens vegne F. O. GUNDELACH Medlem af Kommissionen (») EFT nr. L 171 af 4. 8 . 1970 , s. 10 . (2) EFT nr. L 203 af 25 . 7 . 1974, s . 25 . ---pagebreak--- 29 . 5. 75 De Europæiske Fællesskabers Tidende Nr. L 138 / 11 BILAG Middelværdibeløb/ 100 kg brutto Kode Varebeskrivelse bfr./lfr. dkr. DM ffr. lire fl. £ 1. Citroner : 1.1 — Spanien 1 476 228,93 99,05 169,53 26 422 101,90 18,22 1.2 — Tunis, Marokko, Algeriet — — — — — — — 1.3 — Lande i den sydlige del af Afrika 1 257 194,97 84,35 144,38 22 502 86,78 15,52 1.4 — Andre lande i Afrika og lande med kystlinje til Mid delhavet 1 177 182,54 78,97 135,18 21 068 81,25 14,53 1.5 — USA 1 278 198,24 85,77 146,80 22 880 88,24 15,78 1.6 — Andre lande 2. Søde appelsiner : 2.1 — Lande med kystlinje til Middelhavet : 2.1.1 — Navels (ikke Navels sanguines), Navelines, Navela tes, Salustianas, Vernas, Valencia lates, Maltaises blondes, Shamoutis, Ovalis, Trovita, Hamlins . . . 1 245 193,15 83,57 143,03 22 293 85,98 15,37 2.1.2 — Sanguines og halv-sanguines, herunder Navels san guines og Maltaises sanguines 786 121,91 52,74 90,28 14 070 54,26 9,70 2.1.3 — Andre \|- 2.2 — Lande i den sydlige del af Afrika - (1) - 0) - 0) -(') — C) - O) 2.3 — USA 1 062 164,79 71,29 122,03 19019 73,35 13,12 2.4 — Brasilien — — — — — — — 2.5 — Andre lande — — — — — — — 3. Grapefrugter og pomelos : 3.1 — Tunis, Marokko, Algeriet I- \|- 3.2 — Cypern, Israel, Gaza, Ægypten, Tyrkiet 960 148,87 64,41 110,24 17 182 66,27 11,85 3.3 — Lande i den sydlige del af Afrika - (1) — C) —o - (1) - O) —O — C) 3.4 — USA 1 383 214,43 92,77 158,79 24 749 95,45 17,07 3.5 — Andre lande i Amerika 990 153,56 66,44 113,71 17 723 68,35 12,22 3.6 — Andre lande \|- 4. Clementiner 5. Mandariner, herunder Wilkings — — — — — — — 6. Monreales og Satsumas I-I - I- \|-I- 7. Tangeriner — — — — — — — ( J) Den fastsatte middelværdi for denne rubrik er fastlagt ved forordning (EØF) nr. 2295/74 af 3. september 1974 (EFT nr. L 244 af 6. 9. 1974).
en	wikipedia	N/A	Leo Wainstein (4 January 1883 – 13 March 1978) was a Ukrainian Jewish jurist and businessman who lived most part of his life in Finland. Wainstein was born in Yalta to a Jewish peasant family. He graduated as a jurist in Odessa University in 1910 and worked in the field until 1916 when he got involved in the wool business through his marriage to Regina née Tilling. After the October Revolution the couple moved to Finland, where Wainstein made a successful career in the textile industry. His business started to decline in the 1950s, and after this, he changed to hat industry for a few years before his retirement. Wainstein had Italian citizenship, and he died in Rome on 13 March 1978. Early life and career in Russian Empire Wainstein was born in Yalta, Russian Empire to a Jewish family. His parents were farmer Josef Wainstein and Lia née Rabinowicz. The father died when Waintein was young and faced had difficulties at completing his studies. Eventually, Wainstein completed his upper secondary studies in 1906 and continued in Odessa University, where he graduated as jurist in 1910. Following to his graduation, Wainstein worked as jurist first in Odessa and later in Moscow. There he met Regina Trilling, who was a daughter of a Polish Jew wool trader Elias Trilling. Leo and Regina got married in 1915 and in the following year, Leo Wainstein started working for his father-in-law's wool company. Wainstein learned wool business thoroughly and his work took him to the Nordic countries, UK, Belgium, France, Italy and Switzerland. Wool manufacturing in Finland Wainstein's wool business came to end after the October Revolution and at late 1918 the couple decided to move to newly independent Finland. In 1919 Wainstein became owner and manager of wool company Ab Nordiska Ullkompaniet Oy. The Finnish textile industry was in trouble – in addition to the local market, the Finnish companies had sold a large share of their production in Russia, and now this market area was closed. Despite the difficulties, Wainstein developed the business determinedly. In 1924 Waintein took over Turun Verkatehdas Oy (Turku Baize Factory) from young businessman Wilhelm Wahlforss, who had led the company unsuccessfully. At the time the company employed just 65 people, but Wainstein increased the production capacity of worsted yarn and woolen fabric by 45%, and the number of spindles was increased from 3,400 up to nearly 30,000. Waintein owned a German, Berlin-based subsidiary Nordische Woll GmbH. The company did well following the Second World War and upswing in the economy, and the headcount in Turun Verkatehdas reached nearly 2,000 in the turn of the 1950s. Soon after this, the situation turned worse: shortly after the company had bought a large stock of wool, the government started wool price regulation. Consequently, the raw material price dropped and the final products had to be priced accordingly. At the early 1950s, the wool price dropped to one-third of the previous peak level, and the company fell into trouble. Wainstein and the main financing bank Pohjoismaiden Yhdyspankki (PYP) started to seek a way out from the difficult situation. PYP continued funding the Turku baize factory partly because of Wainstein's good relationship to the bank's main director Rainer von Fieandt, and partly because the company collapse would have meant a victory to another local competitor Barker-Littoinen Oy and its financier and Kansallis-Osake-Pankki (KOP), which was the main competitor of PYP. Waintein realised that the future did not look bright, and moved 51% of the company ownership to a foundation he had founded in 1952. The foundation board members were Wainstein, Fieandt and Sakari Tuomioja, the director of Bank of Finland. The setup was tactically selected – after this the company was on a stable basis. Wainstein left his position as chairman in 1953 and Fieandt left in 1955. Turun Verkatehdas was merged to Villayhtymä Oy in 1960. Hat business Since the 1920s Wainstein had been involved in hatmaking, being a board member of Oy Silfverbergin & Wecksellin Yhdistetyt Hattutehtaat ("Silfverberg's & Wecksell's United Hat Factories Ltd"). After leaving baize manufacturing, Wainstein got involved into Kristinestad located hat producer Oy M. Kotschack Ab together with his son Michael. Wainstein retired at the end of the 1960s, after which Leo and Regina Wainstein moved to Rome for the rest of their lives; Wainstein had had Italian citizenship since 1919. Personal life Wainstein's favourite hobbies were gardening, music, and arts. He was a great friend to Italy and worked as Italian consul in Helsinki in 1919–1923. During 1949–1968 he was Italian Honorary Consul General. Wainstein contributed trade between the two countries as a member of the Finnish–Italian Chamber of Commerce. Wainstein also took part in the Helsinki Jewish Congregation. Leo and Regina Wainstein foundation In 1928 Leo and Regina Wainstein founded foundation Leo ja Regina Wainsteinin säätiö to celebrate their tenth anniversary in Finland and as a gratitude to their new home country. The foundation had a significant amount of capital and it shared grants and funded a number of pieces of sculpture in Turku, Helsinki and Gothenburg. The foundation was ended in 2003 after which it became part of the Finnish Cultural Foundation as Leo and Regina Wainstein Fund. Sources Ukrainian Jews Ukrainian manufacturing businesspeople 20th-century Italian businesspeople 20th-century Finnish businesspeople 1883 births 1978 deaths Ukrainian emigrants to Finland Naturalised citizens of Italy Ukrainian emigrants to Italy Finnish Jews
en	contracts	US	EXHIBIT 10(b) (IBM LOGO) [c87271c8727199.gif] Amendment No.3 to the Information Technology Services Agreement United HealthCare Services, Inc., having a place of business at 9900 Bren Road East, Minnetonka, MN 55343 (“UHS”) and International Business Machines Corporation, having a place of business at Route 100, Somers, New York 10589 (“IBM”), agree that the following terms and conditions amend the Information Technology Services Agreement, effective February 1, 2003, between UHS and IBM (the “Amendment No.3”). This Amendment No.3, made effective the last date signed below, changes those articles(s) of the Information Technology Services Agreement (the “Agreement”) and the Exhibits to the Agreement as indicated below. Unless otherwise expressly specified herein, all terms defined in the Agreement shall have the same meaning when used in this Amendment No.3. All terms and conditions of the Agreement not otherwise specifically amended or supplemented herein remain unchanged and in full force and effect. Background and Purpose The purpose of this Amendment No.3 is to primarily make administrative changes to: (1) revise certain table of contents, (2) eliminate revision mark edits, and (3) remove Draft markings from final documents. Pages i through viii of the Agreement are hereby revised as part of this Amendment No.3. The attached Agreement pages i through viii replace and supersede the previous pages i through viii in the Agreement. The attached Exhibit 1.1, page 2 replaces and supersedes the previous Exhibit 1.1, page 2. Exhibit 1.2, Exhibit 1.3, Exhibit 1.10, Exhibit 3.5, Exhibit 5.1, Exhibit 18 and Exhibit 20 are amended as specified below. Information Technology Services Agreement The Agreement is revised as follows: (a) Page i through viii: the Table of Contents is deleted in its entirety and replaced and superseded with the Table of Contents attached hereto. (b) Pages 82 and 83: delete the CompareRite text markings beginning with the “COMPARISON OF FOOTNOTES” through the end of the document in their entirety. Exhibit 1.1, Services — Mainframe Exhibit 1.1 is revised as follows: (a) Page 2: the Table of Contents is hereby replaced and superseded with the Table of Contents attached hereto. (b) Add Part 9, entitled “Intentionally Omitted”. Exhibit 1.2, Service Levels — Mainframe Exhibit 1.2.1 is revised as follows: Page 12: delete the heading marked as 4) in Exhibit 1.2.1. Exhibit 1.3, Charges — Mainframe Exhibit 1.3 is revised as follows: (a) Delete the revision markings in the footer of Exhibit 1.3. UHS/IBM Confidential Amendment No. 3 8/3/2004 Page 1 of 2 Amendment 3 -------------------------------------------------------------------------------- (IBM LOGO) [c87271c8727199.gif] (b) On Exhibit 1.3.1, correct “Mainframe Services Monthly Baseline” tables for all years as follows: The current description of Optical Library stated as “optical disk cartridges stored” is hereby changed to read “optical disk mounts”. Exhibit 1.10, Facilities Management Exhibit 1.10, third paragraph, under “Routine Assessment” is revised as follows: Routine Assessment, second paragraph, revise sentence “Exploration of such arrangement will be done to the level necessary to assess the feasibility of such and arrangement and may be performed as an Additional Service” to accept changes marked in revision marking mode to remove the extra space, extra period and revision edit paragraph edit markings. Exhibit 3.5, MSF — Machines Exhibit 3.5 is revised as follows: The title is revised from “Exhibit 4.5” to read “Exhibit 3.5”. Exhibit 5.1, Services Universal Server Farm Exhibit 5.1 is revised as follows: Add ASR# 01-0418B-Addendum No. 22 to section 3.0 USF Services, item e. “Listing of USF ASRs”: Exhibit 18, Software Management Process Exhibit 18 is revised as follows: Add a period to the end of sentence above the MF Task Table. Exhibit 20, IBM Competitors Exhibit 20 is revised as follows: Remove the word “DRAFT” in header. THE PARTIES ACKNOWLEDGE THAT THEY HAVE READ THIS AMENDMENT, UNDERSTAND IT, AND AGREE TO BE BOUND BY ITS TERMS AND CONDITIONS. FURTHER, THE PARTIES AGREE THAT THE COMPLETE AND EXCLUSIVE STATEMENT OF THE AGREEMENT BETWEEN THE PARTIES RELATING TO THIS SUBJECT SHALL CONSIST OF 1) THIS AMENDMENT, 2) THE EXHIBITS, 3) THE SCHEDULES AND 4) THE AGREEMENT, DATED FEBRUARY 1, 2003. THIS AMENDMENT SUPERSEDES ALL PROPOSALS OR OTHER PRIOR AGREEMENTS, ORAL OR WRITTEN, AND ALL OTHER COMMUNICATIONS BETWEEN THE PARTIES RELATING TO THE SUBJECT MATTER DESCRIBED IN THIS AMENDMENT. Accepted by: Accepted by: United HealthCare Services, Inc. International Business Machines Corporation By: /s/ Mario F. Fabrizio By: /s/ Michael G. Morin -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- Authorized Signature Authorized Signature Mario F. Fabrizio 7/1/04 Michael G. Morin 6/30/04 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- Name (Type or Print) Date Name (Type or Print) Date UHS/IBM Confidential Amendment No. 3 8/3/2004 Page 2 of 2 Amendment 3
de	wikipedia	N/A	Matthias Stockamp (* 11. April 1991) ist ein deutscher American-Football-Spieler auf der Position des Offensive Tackle. Werdegang Stockamp stammt aus dem westfälischen Halle und begann seine Karriere im Jahre 2008 bei den Bielefeld Bulldogs. In der Saison 2013 schaffte Stockamp den Sprung zum Stammspieler und wurde mit seinem Team Meister der GFL 2 Nord, verpasste aber in der Relegation gegen die Cologne Falcons den Aufstieg in die höchste Spielklasse. Zur Saison 2016 wechselte Stockamp zunächst zu den Troyes Pygargues nach Frankreich, ehe er noch im selben Jahr zum finnischen Club Seinäjoki Crocodiles wechselte. Mit den Crocodiles verlor er das Endspiel um die Meisterschaft mit 0:10 gegen die Helsinki Roosters. Daraufhin kehrte er nach Frankreich zurück und spielte für die Nice Dolphins. Stockamp kehrte nach Finnland zurück und spielte für das Team Wasa Royals. Mit den Royals wurde er 2017 erneut Vizemeister. Zur Saison 2018 wechselte er zu den Triangle Razorbacks ins dänische Velje. Mit den Razorbacks wurde er 2018 dänischer Vizemeister und ein Jahr später dänischer Meister. Im Frühjahr 2022 unterzeichnete Stockamp einen Vertrag beim österreichischen Club Vienna Vikings aus der European League of Football wurde aber nach drei Wochen auf Grund einer Verletzung entlassen. Leben Matthias Stockamp besuchte das Gymnasium in Steinhagen, das er nach der zwölften Klasse verließ. Er jobbte zunächst in einer Fruchtsaftkelterei und fuhr dort Gabelstapler. Nach seinem Wechsel nach Dänemark nahm er ein Studium in Innovation und Entrepreneurship auf. Gemeinsam mit einem Kommilitonen entwickelte Stockamp ein Kaugummi, welches das Muskelwachstum anregen soll. Matthias Stockamp ist 1,91 Meter groß und wiegt 130 Kilogramm. Erfolge Dänischer Meister: 2019 Einzelnachweise Weblinks Matthias Stockamp bei thepodyum.com American-Football-Spieler (Deutschland) Dänischer Meister (American Football) American-Football-Spieler (Vienna Vikings, ELF) American-Football-Spieler (Triangle Razorbacks) American-Football-Spieler (Wasa Royals) American-Football-Spieler (Badalona Dracs) Deutscher Geboren 1991 Mann ELF-Meister https://europeanleague.football/elf-news/vienna-vikings-add-experienced-german-offensive-lineman-matthias-stockamp-to-their-roster https://amfoo.de/news/vienna-vikings-verpflichten-matthias-stockamp/ https://www.football-aktuell.de/cgi-bin/news.pl?artikel=1650817230802819 https://razorbacks.dk/ny-spiller-pa-razorbacks-scholarship-programme/
en	contracts	US	UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.20549 FORM8-K Current Report Pursuant to Section20 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported):April 5, 2013 GRANT PARK FUTURES FUND LIMITED PARTNERSHIP (Exact Name of Registrant as Specified in its Charter) Illinois 000-50316 36-3596839 (State or other jurisdiction of incorporation) (Commission file number) (I.R.S. employer identification no.) c/o Dearborn Capital Management, L.L.C. 626 West Jackson Blvd., Suite 600 Chicago, Illinois (Zip Code) (Address of principal executive offices) Registrant’s telephone number, including area code:(312) 756-4450 Not Applicable (Former name or former address, if changed since last report) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (See General InstructionA.2 below): ̈ Written communications pursuant to Rule425 under the Securities Act (17CFR230.425) ̈ Soliciting material pursuant to Rule14a-12 under the Exchange Act (17CFR240.14a-12) ̈ Pre-commencement communications pursuant to Rule14d-2(b) under the Exchange Act (17CFR240.14d-2(b)) ̈ Pre-commencement communications pursuant to Rule20e-4(c) under the Exchange Act (17CFR240.20e-4(c)) Item 7.01.Regulation FD Disclosure. Attached as Exhibit99.1 is a copy of the Weekly Commentary for the week ended April 5, 2013 of Grant Park Futures Fund Limited Partnership, which is incorporated herein by reference. Note: the information in this report (including the exhibit) is furnished pursuant to Item 7.01 and shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that section, or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.This report will not be deemed a determination or an admission as to the materiality of any information in the report that is required to be disclosed solely by Regulation FD. Item 9.01. Financial Statements and Exhibits. (d) Exhibit 99.1 Weekly Commentary for the Week Ended April 5, 2013 2 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. GRANT PARK FUTURES FUND LIMITED PARTNERSHIP By: Dearborn Capital Management, L.L.C. Date:April 10, 2013 By: /s/Maureen O’Rourke Maureen O’Rourke Chief Financial Officer 3 INDEX TO EXHIBITS Exhibit Weekly Commentary for the Week Ended April 5, 2013 4
hr	caselaw	EU	9.11.2015 HR Službeni list Europske unije C 371/12 Presuda Suda (treće vijeće) od 17. rujna 2015. – Europska komisija protiv Talijanske Republike (Predmet C-367/14) (1) ((Povreda obveze države članice - Državne potpore - Potpore dodijeljene poduzetnicima na područjima Venecije i Chioggiae - Smanjenje doprinosa za socijalno osiguranje - Potpore koje nisu vraćene u propisanom roku - Presuda Suda kojom se utvrđuje postojanje povrede - Neizvršenje - Članak 260. stavak 2. UFEU-a - Novčane sankcije - Novčana kazna - Paušalni iznos)) (2015/C 371/15) Jezik postupka: talijanski Stranke Tužitelj: Europska komisija (zastupnici: G. Conte, D. Grespan i B. Stromsky, agenti) Tuženik: Talijanska Republika (zastupnici G. Palmieri, agent, uz asistenciju P. Gentilia, avvocato dello Stato) Izreka 1. Talijanska Republika nije ispunila obveze koje ima na temelju članka 260. stavka 1. UFEU-a jer nije provela, do dana kada je istekao rok dodijeljen pismom opomene koje je 21. studenoga 2012. izdala Europske komisija, sve mjere koje su potrebne za izvršenje presude Komisija/Italija (C-302/09, EU:C:2011:634), 2. Talijanskoj Republici se nalaže da Europskoj komisiji na račun „Vlastita sredstva Europske unije”, počevši od dana donošenja presude do izvršenja presude Komisija/Italija (C-302/09, EU:C:2011:634), plaća novčanu kaznu u iznosu od 12 milijuna eura po semestru zakašnjenja u provedbi mjera nužnih za postupanje u skladu s tom presudom Komisija/Italija. 3. Talijanskoj Republici se nalaže da Europskoj komisiji plati na račun „Vlastita sredstva Europske unije” paušalni iznos od 30 milijuna eura. 4. Talijanskoj Republici nalaže se snošenje troškova. (1) SL C 395, 10.11.2014.
en	contracts	US	Exhibit 32.1 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO SECTION -OXLEY ACT OF 2002 I, Eric Gatoff, Chief Executive Officer of Nathan’s Famous, Inc., certify that: The annual report on Form 10-K of Nathan’s Famous, Inc. for the fiscal year ended March 26, 2017 as filed with the Securities and Exchange Commission on the date hereof (the “Report”) fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Nathan’s Famous, Inc. /s/ ERIC GATOFF Name: Eric Gatoff Date: June 9, 2017 A signed original of this written statement required by Section 906 has been provided to Nathan’s Famous, Inc. and will be retained by Nathan’s Famous, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.
nl	legislation	EU	20.5.2014 NL Publicatieblad van de Europese Unie L 148/76 GEDELEGEERDE RICHTLIJN 2014/71/EU VAN DE COMMISSIE van 13 maart 2014 tot wijziging, met het oog op aanpassing aan de technische vooruitgang, van bijlage IV bij Richtlijn 2011/65/EU van het Europees Parlement en de Raad wat betreft een vrijstelling voor lood in soldeer in een interface van SDE's met een groot oppervlak (Voor de EER relevante tekst) DE EUROPESE COMMISSIE, Gezien het Verdrag betreffende de werking van de Europese Unie, Gezien Richtlijn 2011/65/EU van het Europees Parlement en de Raad van 8 juni 2011 betreffende beperking van het gebruik van bepaalde gevaarlijke stoffen in elektrische en elektronische apparatuur (1), en met name artikel 5, lid 1, onder a), Overwegende hetgeen volgt: (1) Richtlijn 2011/65/EU verbiedt het gebruik van lood in elektrische en elektronische apparatuur die in de handel wordt gebracht. (2) SDE-technologie (SDE = stacked die elements) voor detectoren wordt gebruikt in röntgendetectoren van CT- (computertomografie) en röntgensystemen. De technologie biedt voordelen voor patiënten doordat de blootstelling aan de noodzakelijke dosis röntgenstralen wordt beperkt. SDE-detectoren met een groot oppervlak kunnen nog niet met loodvrij soldeer worden vervaardigd. De vervanging en eliminatie van lood zijn voor de bovengenoemde toepassingen dan ook om wetenschappelijke en technische redenen onmogelijk. (3) Het gebruik van lood in SDE's met een groot oppervlak met meer dan 500 koppelingen per interface voor gebruik in röntgendetectoren van CT- en röntgensystemen moet derhalve van het verbod worden vrijgesteld tot en met 31 december 2019. Gezien de innovatiecycli in de sector van medische hulpmiddelen en die van meet- en regelapparatuur, is dat een relatief korte overgangsperiode die waarschijnlijk geen negatieve gevolgen voor de innovatie zal hebben. (4) Overeenkomstig het beginsel „repareren zoals geproduceerd” van Richtlijn 2011/65/EU, dat bedoeld is om de levensduur van conforme producten te verlengen zodra deze in de handel zijn gebracht, geldt deze vrijstelling voor reserveonderdelen voor onbeperkte duur na de einddatum van de vrijstelling. (5) Richtlijn 2011/65/EU moet derhalve dienovereenkomstig worden gewijzigd, HEEFT DE VOLGENDE RICHTLIJN VASTGESTELD: Artikel 1 Bijlage IV bij Richtlijn 2011/65/EU wordt gewijzigd overeenkomstig de bijlage bij deze richtlijn. Artikel 2 1. De lidstaten doen de nodige wettelijke en bestuursrechtelijke bepalingen in werking treden om uiterlijk op de laatste dag van de zesde maand na de inwerkingtreding aan deze richtlijn te voldoen. Zij delen de Commissie de tekst van die bepalingen onverwijld mee. Wanneer de lidstaten die bepalingen vaststellen, wordt in die bepalingen zelf of bij de officiële bekendmaking ervan naar deze richtlijn verwezen. De regels voor die verwijzing worden vastgesteld door de lidstaten. 2. De lidstaten delen de Commissie de tekst van de belangrijkste bepalingen van intern recht mee die zij op het onder deze richtlijn vallende gebied vaststellen. Artikel 3 Deze richtlijn treedt in werking op de twintigste dag na die van de bekendmaking ervan in het Publicatieblad van de Europese Unie. Artikel 4 Deze richtlijn is gericht tot de lidstaten. Gedaan te Brussel, 13 maart 2014. Voor de Commissie De voorzitter José Manuel BARROSO (1) PB L 174 van 1.7.2011, blz. 88. BIJLAGE In bijlage IV bij Richtlijn 2011/65/EU wordt het volgende punt 38 ingevoegd: „38. Lood in soldeer in een interface van SDE's met een groot oppervlak met meer dan 500 koppelingen per interface voor gebruik in röntgendetectoren van computertomografie en röntgensystemen. Vervalt op 31 december 2019. Mag na die datum worden gebruikt in reserveonderdelen voor CT- en röntgensystemen die vóór 1 januari 2020 in de handel zijn gebracht.”.
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de	caselaw	EU	Avis juridique important \| 61997J0275 Urteil des Gerichtshofes (Fünfte Kammer) vom 14. September 1999. - DE + ES Bauunternehmung GmbH gegen Finanzamt Bergheim. - Ersuchen um Vorabentscheidung: Finanzgericht Köln - Deutschland. - Vierte Richtlinie 78/660/EWG - Jahresabschluß - Grundsatz der Bilanzwahrheit - Vorsichtsprinzip - Grundsatz der Einzelbewertung - Pauschalrückstellungen - Voraussetzungen. - Rechtssache C-275/97. Sammlung der Rechtsprechung 1999 Seite I-05331 LeitsätzeEntscheidungsgründeKostenentscheidungTenor Schlüsselwörter 1 Freizuegigkeit - Niederlassungsfreiheit - Gesellschaften - Richtlinie 78/660 - Jahresabschluß von Gesellschaften bestimmter Rechtsformen - Vorsichtsprinzip und Grundsatz der Bilanzwahrheit - Verpflichtung zur Bildung einer Rückstellung für Gewährleistungsverbindlichkeiten, die vor dem Bilanzstichtag entstanden sind, aber nur potentielle Auswirkungen haben (Richtlinie 78/660 des Rates, Artikel 20 Absatz 1) 2 Freizuegigkeit - Niederlassungsfreiheit - Gesellschaften - Richtlinie 78/660 - Jahresabschluß von Gesellschaften bestimmter Rechtsformen - Grundsatz der Einzelbewertung der in den Posten der Bilanz enthaltenen Vermögensgegenstände - Abweichungen - "Ausnahmefälle" - Begriff (Richtlinie 78/660 des Rates, Artikel 31 Absatz 2) 3 Freizuegigkeit - Niederlassungsfreiheit - Gesellschaften - Richtlinie 78/660 - Jahresabschluß von Gesellschaften bestimmter Rechtsformen - Rückstellungen - Modalitäten der Bildung - Anwendung des nationalen Rechts - Voraussetzungen und Grenzen (Richtlinie 78/660 des Rates) Leitsätze 1 Artikel 20 Absatz 1 der Vierten Richtlinie 78/660 aufgrund von Artikel 54 Absatz 3 Buchstabe g des Vertrages über den Jahresabschluß von Gesellschaften bestimmter Rechtsformen, wonach Rückstellungen auf der Passivseite der Gesellschaftsbilanz auszuweisen sind, schreibt die Passivierung von Gewährleistungsrückstellungen vor, wobei es sich um ihrer Eigenart nach genau umschriebene Lasten handelt, die wahrscheinlich, aber hinsichtlich ihrer Höhe oder dem Zeitpunkt ihres Eintritts unbestimmt sind. Daher ist die Bildung einer Rückstellung für potentielle Gewährleistungsverbindlichkeiten geboten, die rechtlich vor dem Bilanzstichtag entstehen, deren Folgen sich aber erst nach diesem zeigen. Eine andere Auslegung dieser Vorschrift hätte zur Folge, daß solche potentiellen Verbindlichkeiten nicht in der Bilanz erscheinen würden, was zu einer Überbewertung des Vermögens führen würde und nicht nur mit dem Vorsichtsprinzip, sondern auch mit dem Grundsatz der Bilanzwahrheit, dessen Beachtung die Hauptzielsetzung der Richtlinie darstellt, unvereinbar wäre. 2 Nach Artikel 31 Absatz 2 der Vierten Richtlinie 78/660 aufgrund von Artikel 54 Absatz 3 Buchstabe g des Vertrages über den Jahresabschluß von Gesellschaften bestimmter Rechtsformen sind Abweichungen vom Grundsatz der Einzelbewertung der in den Aktiv- und Passivposten der Gesellschaftbilanz enthaltenen Vermögensgegenstände in "Ausnahmefällen" zulässig. Da dieser Ausdruck im Licht des mit der Richtlinie verfolgten Zweckes auszulegen ist, wonach die Jahresabschlüsse der erfassten Gesellschaften ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage der Gesellschaften zu vermitteln haben, sind Ausnahmefälle die Fälle, in denen eine Einzelbewertung kein den tatsächlichen Verhältnissen soweit wie möglich entsprechendes Bild der Finanzlage der betreffenden Gesellschaft vermitteln würde. Was eine Rückstellung für Gewährleistungsrisiken angeht, ist eine einheitliche Rückstellung für alle derartigen Risiken zu bilden, wenn eine Pauschalbewertung dieser Rückstellung das geeignete Mittel ist, um ein den tatsächlichen Verhältnissen entsprechendes Bild von der Höhe der Aufwendungen zu geben, die als Passiva zu verbuchen sein werden. 3 Mangels einer gemeinschaftsrechtlichen Regelung, die die Methode und die Kriterien für die Bewertung der Höhe der Rückstellungen, die nach der Vierten Richtlinie 78/660 aufgrund von Artikel 54 Absatz 3 Buchstabe g des Vertrages über den Jahresabschluß von Gesellschaften bestimmter Rechtsformen auf der Passivseite der Gesellschaftsbilanz auszuweisen sind, spezifisch erfasst, müssen diese Rückstellungen im Rahmen der in den verschiedenen nationalen Regelungen festgelegten Voraussetzungen bestimmt werden, jedoch mit der Maßgabe, daß der Jahresabschluß ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage der Gesellschaft vermittelt und die Rückstellungen nur in Höhe des für die Gesellschaft notwendigen Betrages angesetzt werden. Entscheidungsgründe 1 Das Finanzgericht Köln hat mit Beschluß vom 16. Juli 1997, beim Gerichtshof eingegangen am 30. Juli 1997, gemäß Artikel 177 EG-Vertrag (jetzt Artikel 234 EG) zwei Fragen nach der Auslegung der Vierten Richtlinie 78/660/EWG des Rates vom 25. Juli 1978 aufgrund von Artikel 54 Absatz 3 Buchstabe g des Vertrages über den Jahresabschluß von Gesellschaften bestimmter Rechtsformen (ABl. L 222, S. 11; im folgenden: Richtlinie) zur Vorabentscheidung vorgelegt. 2 Diese Fragen stellen sich in einem Rechtsstreit zwischen der DE + ES Bauunternehmung GmbH (im folgenden: Klägerin), einer Gesellschaft deutschen Rechts, und dem Finanzamt Bergheim (im folgenden: Finanzamt). Gemeinschaftsrecht 3 Artikel 2 Absatz 1 der Richtlinie bestimmt: "Der Jahresabschluß besteht aus der Bilanz, der Gewinn- und Verlustrechnung und dem Anhang zum Jahresabschluß. Diese Unterlagen bilden eine Einheit." 4 Artikel 2 Absatz 3 der Richtlinie sieht vor: "Der Jahresabschluß hat ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage der Gesellschaft zu vermitteln." 5 Artikel 2 Absatz 5 bestimmt: "Ist in Ausnahmefällen die Anwendung einer Vorschrift dieser Richtlinie mit der in Absatz 3 vorgesehenen Verpflichtung unvereinbar, so muß von der betreffenden Vorschrift abgewichen werden, um sicherzustellen, daß ein den tatsächlichen Verhältnissen entsprechendes Bild im Sinne des Absatzes 3 vermittelt wird. Die Abweichung ist im Anhang anzugeben und hinreichend zu begründen; ihr Einfluß auf die Vermögens-, Finanz- und Ertragslage ist darzulegen. Die Mitgliedstaaten können die Ausnahmefälle bezeichnen und die entsprechende Ausnahmeregelung festlegen." 6 Artikel 20 der Richtlinie sieht vor: "(1) Als Rückstellungen sind ihrer Eigenart nach genau umschriebene Verluste oder Verbindlichkeiten auszuweisen, die am Bilanzstichtag wahrscheinlich oder sicher, aber hinsichtlich ihrer Höhe oder dem Zeitpunkt ihres Eintritts unbestimmt sind. (2) Die Mitgliedstaaten können ausserdem die Bildung von Rückstellungen für ihrer Eigenart nach genau umschriebene, dem Geschäftsjahr oder einem früheren Geschäftsjahr zuzuordnende Aufwendungen zulassen, die am Bilanzstichtag als wahrscheinlich oder sicher, aber hinsichtlich ihrer Höhe oder dem Zeitpunkt ihres Eintritts unbestimmt sind. (3) Rückstellungen dürfen keine Wertberichtigungen zu Aktivposten darstellen." 7 Artikel 31 der Richtlinie bestimmt: "(1) Die Mitgliedstaaten stellen sicher, daß für die Bewertung der Posten im Jahresabschluß folgende allgemeine Grundsätze gelten: ... c) Der Grundsatz der Vorsicht muß in jedem Fall beachtet werden. Das bedeutet insbesondere: aa) Nur die am Bilanzstichtag realisierten Gewinne werden ausgewiesen. bb) Es müssen alle voraussehbaren Risiken und zu vermutenden Verluste berücksichtigt werden, die in dem Geschäftsjahr entstanden sind, selbst wenn diese Risiken oder Verluste erst zwischen dem Bilanzstichtag und dem Tag der Aufstellung der Bilanz bekanntgeworden sind. cc) Wertminderungen sind unabhängig davon zu berücksichtigen, ob das Geschäftsjahr mit einem Gewinn oder einem Verlust abschließt. d) Aufwendungen und Erträge für das Geschäftsjahr, auf das sich der Jahresabschluß bezieht, müssen berücksichtigt werden, ohne Rücksicht auf den Zeitpunkt der Ausgabe oder Einnahme dieser Aufwendungen oder Erträge. e) Die in den Aktiv- und Passivposten enthaltenen Vermögensgegenstände sind einzeln zu bewerten. f) Die Eröffnungsbilanz eines Geschäftsjahres muß mit der Schlußbilanz des vorhergehenden Geschäftsjahres übereinstimmen. (2) Abweichungen von diesen allgemeinen Grundsätzen sind in Ausnahmefällen zulässig. Die Abweichungen sind im Anhang anzugeben und hinreichend zu begründen; ihr Einfluß auf die Vermögens-, Finanz- und Ertragslage ist gesondert anzugeben." 8 Artikel 42 der Richtlinie bestimmt: "Rückstellungen sind nur in Höhe des notwendigen Betrages anzusetzen." Nationales Recht 9 Die Richtlinie wurde durch das Bilanzrichtliniengesetz vom 19. Dezember 1985 (BGBl. I S. 2355) in deutsches Recht umgesetzt. Dieses Gesetz wurde anschließend in das Dritte Buch (§§ 238 bis 342) des Handelsgesetzbuches (HGB) vom 10. Mai 1897 (BGBl. III S. 4100-1) übernommen. 10 Nach dem Körperschaftsteuergesetz (KStG) berechnet sich die Körperschaftsteuer nach dem Gewinn, der seinerseits nach dem Einkommensteuergesetz (EStG, BGBl. 1990 I S. 1898, ber. 1991 I S. 808) ermittelt wird. Nach dem EStG ist der Gewinn auf der Grundlage der nach den Vorschriften des HGB erstellten Abschlüsse zu ermitteln. 11 Nach § 7 Gewerbesteuergesetz wird die Bemessungsgrundlage der Gewerbesteuer nach dem EStG oder dem KStG und somit ebenfalls nach den Vorschriften des HGB ermittelt. Der Ausgangsrechtsstreit 12 Die Klägerin setzt zur Ausführung ihrer Aufträge neben eigenen Arbeitnehmern auch Subunternehmer ein. Im Rahmen der Ermittlung der für das Jahr 1993 geschuldeten Körperschaft- und Gewerbesteuer, wollte sie für bestimmte Baustellen betreffende potentielle Gewährleistungsverbindlichkeiten, die vor dem Bilanzstichtag entstanden sind, deren Folgen sich aber erst nach diesem Zeitpunkt zeigen werden, eine Pauschalrückstellung in Höhe von 2 % des Umsatzes bilden. Die Klägerin begehrt demzufolge eine entsprechende Steuerminderung. 13 Sie macht geltend, eine solche Rückstellung sei notwendig, weil sie Verträge aus dem Vorjahr über Bauleistungen mangelhaft ausgeführt habe und deshalb in den nächsten Jahren Mängelrügen und Gewährleistungsaufwand zu erwarten seien. 14 Das Finanzamt bestreitet nicht, daß die Klägerin verpflichtet sei, die Leistungen zu erbringen, die durch die Rückstellungen abgedeckt werden sollen. Diese Rückstellungen umfassten kostenlose Nacharbeiten, Minderungen oder Schadensersatz. Das Finanzamt beanstandet auch nicht die Bildung von Pauschalrückstellungen für Verbindlichkeiten, die nach dem Bilanzstichtag entstehen würden, wirtschaftlich aber in das betreffende Geschäftsjahr fallen. 15 Das Finanzamt lehnt jedoch die Rückstellung in der vorgenommenen Höhe ab und hält eine Rückstellung in Höhe von 0,5 % der Umsätze der letzten beiden Jahre für angemessen. Dabei vertritt es die Auffassung, wenn ein Unternehmen eine höhere Pauschalrückstellung geltend mache, als in der betreffenden Branche üblich sei, so müsse es nachweisen, daß es in der Vergangenheit über das übliche Maß hinaus in Anspruch genommen worden sei. 16 Das vorlegende Gericht führt aus, für die Bildung einer Pauschalrückstellung im deutschen Recht schrieben die insoweit auf einer gefestigten Rechtsprechung beruhenden Einkommensteuer-Richtlinien (EStR) vor, daß es sich um eine vor dem Bilanzstichtag verursachte Verpflichtung handele und daß mit einer Inanspruchnahme aus dieser Verpflichtung ernsthaft zu rechnen sei (R 31c Absatz 2 EStR). 17 Das vorlegende Gericht ist jedoch der Auffassung, die Verpflichtung zur Einzelbewertung der in den Aktiv- und den Passivposten enthaltenen Vermögensgegenstände nach Artikel 31 Absatz 1 Buchstabe e der Richtlinie, von der nach Artikel 31 Absatz 2 nur in begründeten Ausnahmefällen abgewichen werden dürfe, stehe der Aufnahme von Pauschalrückstellungen als Passiva in die Bilanz entgegen. 18 Unter diesen Umständen hat das Finanzgericht Köln das Verfahren ausgesetzt und dem Gerichtshof folgende Fragen zur Vorabentscheidung vorgelegt: 1. Entspricht es den in der Vierten Richtlinie vom 25. Juli 1978 (Jahresabschlußrichtlinie - 78/660/EWG; ABl. L 222 vom 14. August 1978, S. 11) getroffenen Bilanzierungsregelungen, nach denen - der Jahresabschluß ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage der Gesellschaft zu vermitteln hat (Artikel 2 Absatz 3), - als Rückstellungen ihrer Eigenart nach genau umschriebene Verluste oder Verbindlichkeiten auszuweisen sind, die am Bilanzstichtag wahrscheinlich oder sicher, aber hinsichtlich ihrer Höhe oder dem Zeitpunkt ihres Eintritts unbestimmt sind (Artikel 20 Absatz 1), - Rückstellungen keine Wertberichtigung zu Aktivposten darstellen dürfen (Artikel 20 Absatz 3), - alle voraussehbaren Risiken und zu vermutenden Verluste berücksichtigt werden müssen, die in dem Geschäftsjahr oder einem früheren Geschäftsjahr entstanden sind, selbst wenn diese Risiken oder Verluste erst zwischen dem Bilanzstichtag und dem Tag der Aufstellung der Bilanz bekanntgeworden sind (Artikel 31 Absatz 1 Buchstabe c Unterabsatz bb), - die in den Aktiv- und Passivposten enthaltenen Vermögensgegenstände einzeln zu bewerten sind (Artikel 31 Absatz 1 Buchstabe e), - Rückstellungen nur in Höhe des notwendigen Betrages anzusetzen sind (Artikel 42 Satz 1), wenn ein Hochbauunternehmen, das zur Ausführung seiner Aufträge neben eigenen Arbeitnehmern auch Subunternehmer einsetzt, eine Rückstellung für Gewährleistungsverpflichtungen, die erst nach dem Bilanzstichtag entstehen, nicht als Einzelrückstellung unter Berücksichtigung einzelner in bestimmten Aufträgen liegender Garantierisiken, sondern in einem festen Prozentsatz des garantiebehafteten Umsatzes als Pauschalrückstellung bildet? 2. Bei Bejahung der Frage zu 1: Unter welchen Voraussetzungen, nach welchen Bewertungskriterien und in Höhe welcher Prozentsätze, gegebenenfalls nach kaufmännischer Selbsteinschätzung, darf eine solche Pauschalrückstellung, auch unter Berücksichtigung eventueller, aber nur beschränkt durchsetzbarer Regressansprüche gegen eigene Arbeitnehmer und Subunternehmer, gebildet werden, und wer trägt bei Zweifeln hinsichtlich der Höhe des notwendigen Rückstellungsbetrages den Nachteil der Nichterweislichkeit? 19 Vorab ist darauf hinzuweisen, daß die Körperschaft- und die Gewerbesteuer in Deutschland auf der Grundlage der nach dem Gesetz zur Umsetzung der Richtlinie in nationales Recht erstellten Bilanz ermittelt werden. 20 Die Fragen des vorlegenden Gerichts sind dahin zu verstehen, daß sie folgende Probleme aufwerfen, die nacheinander zu prüfen sind. 21 Zunächst ist zu prüfen, ob die Richtlinie einer Rückstellung für mögliche Gewährleistungsverbindlichkeiten entgegensteht, die wie die streitigen vor dem Bilanzstichtag entstehen, deren Folgen sich aber erst nach diesem Zeitpunkt zeigen können. 22 Falls dies zu verneinen ist, wird zweitens zu prüfen sein, ob jedes Gewährleistungsrisiko einzeln zu bewerten ist oder ob es möglich oder gar erforderlich ist, eine Pauschalrückstellung zu bilden, um alle diese Risiken abzudecken. 23 Schließlich wird drittens zu prüfen sein, ob die Bildung einer solchen Rückstellung von vornherein auf einen festen Prozentsatz des garantiebehafteten Umsatzes beschränkt werden kann. 24 Nach Artikel 20 Absatz 1 der Richtlinie besteht die Verpflichtung, die Rückstellungen auf der Passivseite der Gesellschaftsbilanz auszuweisen. Aus dem Wortlaut dieser Vorschrift geht hervor, daß sie die Passivierung von Gewährleistungsrückstellungen vorschreibt, wobei es sich um ihrer Eigenart nach genau umschriebene Lasten handelt, die wahrscheinlich, aber hinsichtlich ihrer Höhe oder dem Zeitpunkt ihres Eintritts unbestimmt sind. 25 Wie die deutsche Regierung vorgetragen hat, können derartige Gewährleistungsverpflichtungen nämlich die Verpflichtung der betroffenen Gesellschaft nach sich ziehen, Nachbesserungsarbeiten durchzuführen, bestimmte Leistungen zu ersetzen, den gezahlten Preis zu mindern oder Schadensersatz wegen Nichterfuellung bestimmter Leistungen zu zahlen. Selbst wenn nur einige dieser Gewährleistungsrisiken eintreten, stellen sie Verbindlichkeiten dar, denen sich die Gesellschaft, nicht entziehen kann, so daß diese potentiellen Verbindlichkeiten passiviert werden müssen, selbst wenn es noch nicht möglich ist, anzugeben, ob und inwieweit die Gesellschaft sie wird tragen müssen oder wie hoch sie genau sein werden. 26 Eine andere Auslegung des Artikels 20 der Richtlinie hätte zur Folge, daß solche potentiellen Verbindlichkeiten nicht in der Bilanz erscheinen würden, was zu einer Überbewertung des Vermögens führen würde. Ein solches Ergebnis wäre nicht nur mit dem Vorsichtsprinzip, das nach Artikel 31 Absatz 1 Buchstabe c der Richtlinie zu beachten ist, sondern auch mit dem Grundsatz der Bilanzwahrheit unvereinbar, dessen Beachtung die Hauptzielsetzung der Richtlinie darstellt (siehe Urteil vom 27. Juni 1996 in der Rechtssache C-234/94, Tomberger, Slg. 1996, I-3133, Randnr. 17, berichtigt durch Beschluß des Gerichtshofes vom 10. Juli 1997, nicht in der amtlichen Sammlung veröffentlicht). Nach diesem Grundsatz müssen die Jahresabschlüsse der Gesellschaften, für die die Richtlinie gilt, ein den tatsächlichen Verhältnissen entsprechendes Bild ihrer Vermögens-, Finanz- und Ertragslage vermitteln (vgl. vierte Begründungserwägung und Artikel 2 Absätze 3 und 5 der Richtlinie). 27 Sodann ist zu unterstreichen, daß der letztgenannte Grundsatz zum einen gebietet, daß die Abschlüsse die Tätigkeiten und Vorgänge wiedergeben, die sie beschreiben sollen, und zum anderen, daß die Angaben so gemacht werden, daß sie möglichst verläßlich und in möglichst geeigneter Weise das Informationsbedürfnis Dritter befriedigen, ohne die Interessen der Gesellschaft zu beeinträchtigen. 28 Es ist daher zu prüfen, ob Gewährleistungsrisiken wie die des Ausgangsverfahrens einzeln zu bewerten sind, so daß eine Einzelrückstellung für jedes Gewährleistungsrisiko erforderlich ist. 29 In diesem Zusammenhang sieht Artikel 31 Absatz 1 Buchstabe e der Richtlinie vor, daß die in den Aktiv- und Passivposten enthaltenen Vermögensgegenstände einzeln zu bewerten sind. Diese Vorschrift gilt auch für Rückstellungen im Sinne von Artikel 20 Absatz 1 der Richtlinie. 30 Der in Artikel 31 Absatz 1 Buchstabe e der Richtlinie genannte Grundsatz der Einzelbewertung gilt jedoch nicht absolut. Nach Artikel 31 Absatz 2 sind in Ausnahmefällen nämlich Abweichungen zulässig. 31 Da in der Richtlinie nicht angegeben wird, was unter "Ausnahmefällen" zu verstehen ist, ist dieser Ausdruck im Licht des mit der Richtlinie verfolgten Zweckes auszulegen, wonach die Jahresabschlüsse der erfassten Gesellschaften - wie in Randnummer 26 dieses Urteils ausgeführt worden ist - ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage der Gesellschaften zu vermitteln haben (siehe auch in diesem Sinne das bereits genannte Urteil Tomberger). 32 Ausnahmefälle im Sinne von Artikel 31 Absatz 2 der Richtlinie sind also die Fälle, in denen eine Einzelbewertung kein den tatsächlichen Verhältnissen soweit wie möglich entsprechendes Bild der Finanzlage der betreffenden Gesellschaft vermitteln würde. 33 Wie bereits ausgeführt worden ist, stellen die im Ausgangsverfahren streitigen Gewährleistungsrisiken potentielle Verbindlichkeiten dar, für die weder die Höhe noch der Zeitpunkt des Eintritts angegeben werden kann. Die Bildung einer Einzelrückstellung für jedes Gewährleistungsrisiko könnte zu einer Verzerrung des Bildes der Finanzlage der betroffenen Gesellschaft führen, was im Widerspruch zum Grundsatz der Bilanzwahrheit stuende. 34 Daraus folgt, daß eine einheitliche Rückstellung für alle derartigen Risiken gebildet werden müsste, wenn eine Pauschalbewertung dieser Rückstellung wie im Ausgangsverfahren das geeignete Mittel ist, um ein den tatsächlichen Verhältnissen entsprechendes Bild von der Höhe der Aufwendungen zu geben, die als Passiva zu verbuchen sein werden. 35 Was die Berechnung der Höhe der Pauschalrückstellung angeht, ist - wie die deutsche Regierung ausgeführt hat - festzustellen, daß die Richtlinie keine Aussagen darüber enthält, unter welchen Voraussetzungen, nach welchen Bewertungskriterien und in Höhe welcher Prozentsätze die Bildung von Pauschalrückstellungen zulässig ist. Diese Rückstellungen lassen sich folglich nur im Rahmen der in den verschiedenen nationalen Rechtssystemen festgelegten Voraussetzungen bestimmen. 36 Die Befugnis der nationalen Stellen in diesem Zusammenhang ist jedoch durch die Richtlinie begrenzt. Erstens ergibt sich aus dem Hauptzweck der Richtlinie, daß die Jahresabschlüsse ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage der Gesellschaft zu vermitteln haben. Zweitens ergibt sich aus Artikel 42 Absatz 1 der Richtlinie, daß Rückstellungen nur in Höhe des notwendigen Betrages anzusetzen sind. Daraus folgt, daß die von den nationalen Stellen festgelegten Bewertungskriterien diesen beiden Voraussetzungen entsprechen müssen. 37 Die von den nationalen Stellen festgelegten Kriterien für die Bewertung der Pauschalrückstellung müssen es daher zulassen, die Erfahrungen zu berücksichtigen, die die betroffene Gesellschaft oder andere in derselben Branche tätige Unternehmen mit der Inanspruchnahme auf Gewährleistung aus ähnlichen Verträgen gemacht haben. Die in diesem Zusammenhang erheblichen Kriterien könnten u. a. die Art des betreffenden Bauvorhabens, die Wahrscheinlichkeit des Eintritts des Risikos, die sich daraus wahrscheinlich ergebenden Kosten, die Möglichkeit und der Umfang von Regressansprüchen gegen Subunternehmer und schließlich alle sonstigen für die bestmögliche Bewertung der Risiken sachdienlichen Kriterien sein. 38 Die Bildung einer Pauschalrückstellung für Gewährleistungsrisiken kann daher von der Verwaltung nicht vornherein abstrakt auf einen festen Prozentsatz des garantiebehafteten Umsatzes beschränkt werden. 39 Andererseits darf das betreffende Unternehmen eine solche Pauschalrückstellung auch nicht höher festsetzen, als es in Anbetracht des jeweiligen Risikos angemessen erscheint. 40 Auf die Vorlagefragen ist daher zu antworten, daß die Richtlinie die Bildung einer Rückstellung für potentielle Gewährleistungsverbindlichkeiten wie im Ausgangsverfahren vorschreibt, die rechtlich vor dem Bilanzstichtag entstehen, deren Folgen sich aber erst nach diesem zeigen. Eine einheitliche Rückstellung für alle derartigen Risiken ist dann zu bilden, wenn eine Pauschalbewertung dieser Rückstellung wie im vorliegenden Fall das geeignete Mittel ist, um ein den tatsächlichen Verhältnissen entsprechendes Bild von der Höhe des Aufwands zu geben, der abzusetzen sein wird. Mangels einer gemeinschaftsrechtlichen Regelung, die die Methode und die Kriterien für die Bewertung der Höhe der Rückstellungen spezifisch erfasst, müssen diese Rückstellungen im Rahmen der in den verschiedenen nationalen Regelungen festgelegten Voraussetzungen bestimmt werden, jedoch mit der Maßgabe, daß der Jahresabschluß ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage der Gesellschaft vermittelt und die Rückstellungen nur in Höhe des für die Gesellschaft notwendigen Betrages angesetzt werden. Kostenentscheidung Kosten 41 Die Auslagen der deutschen Regierung, der niederländischen Regierung, der Regierung des Vereinigten Königreichs und der Kommission, die vor dem Gerichtshof Erklärungen abgegeben haben, sind nicht erstattungsfähig. Für die Parteien des Ausgangsverfahrens ist das Verfahren ein Zwischenstreit in dem bei dem vorlegenden Gericht anhängigen Rechtsstreit; die Kostenentscheidung ist daher Sache dieses Gerichts. Tenor Aus diesen Gründen hat DER GERICHTSHOF (Fünfte Kammer) auf die ihm vom Finanzgericht Köln mit Beschluß vom 16. Juli 1997 vorgelegten Fragen für Recht erkannt: Die Vierte Richtlinie 78/660/EWG des Rates vom 25. Juli 1978 aufgrund von Artikel 54 Absatz 3 Buchstabe g des Vertrages über den Jahresabschluß von Gesellschaften bestimmter Rechtsformen schreibt die Bildung einer Rückstellung für potentielle Gewährleistungsverbindlichkeiten wie im Ausgangsverfahren vor, die rechtlich vor dem Bilanzstichtag entstehen, deren Folgen sich aber erst nach diesem zeigen. Eine einheitliche Rückstellung für alle derartigen Risiken ist dann zu bilden, wenn eine Pauschalbewertung dieser Rückstellung wie im vorliegenden Fall das geeignete Mittel ist, um ein den tatsächlichen Verhältnissen entsprechendes Bild von der Höhe des Aufwands zu geben, der abzusetzen sein wird. Mangels einer gemeinschaftsrechtlichen Regelung, die die Methode und die Kriterien für die Bewertung der Höhe der Rückstellungen spezifisch erfasst, müssen diese Rückstellungen im Rahmen der in den verschiedenen nationalen Regelungen festgelegten Voraussetzungen bestimmt werden, jedoch mit der Maßgabe, daß der Jahresabschluß ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage der Gesellschaft vermittelt und die Rückstellungen nur in Höhe des für die Gesellschaft notwendigen Betrages angesetzt werden.
fr	wikipedia	N/A	Le polyamide 11 (polyundécanamide, nylon 11, PA 11, parfois appelé « nylon français ») est un polymère thermoplastique de la famille des polyamides aliphatiques, d'origine renouvelable car dérivé de l'huile de ricin. Synthèse Il est obtenu par polycondensation de l' (acide aminé en C11), lui-même issu de l'huile de ricin. L'équilibre réactionnel est déplacé vers la droite par élimination d'eau (sous-produit) en continu à haute température (). Propriétés Le polyamide 11 est un bioplastique agrosourcé non-biodégradable. Comparé aux polyamides courants (PA 6 et 6.6), le PA 11 est moins cohésif, plus souple et moins hygroscopique, la longueur de la chaîne polyméthylénique étant supérieure (plus faible densité des liaisons hydrogène dans le PA 11). Sa résistance à l'humidité est voisine de celle du polyamide 12. Sa densité est faible (1,03) par rapport à d'autres polymères techniques ; sa température de transition vitreuse vaut ~ et son point de fusion ~. Les températures d'utilisation se situent entre ( pour un grade spécial) et (pointes à tolérées) : le PA 11 est le seul polyamide capable de résister à des environnements difficiles. Transformation En raison de la reprise d'humidité, le matériau (poudre à mouler, granulés) doit, comme c'est le cas pour les autres polyamides, subir un étuvage de plusieurs heures avant transformation (injection, extrusion, procédés de revêtement par poudre tels la projection électrostatique ou le trempage dans un lit de poudre fluidisée). Vente et utilisations Ce polymère technique semi-rigide a été développé par ATO Chimie à Serquigny (France), aujourd'hui Arkema, et est commercialisé depuis les années 1950 sous le nom de Rilsan PA11. Il est aussi produit à Birdsboro (Pennsylvanie, États-Unis). Plus d'une centaine de grades sont disponibles. Les PA 11 et 12, de caractéristiques proches, sont utilisés pour produire par exemple des pièces pour véhicules ( durites pour carburant, conduites pour frein à air de camion), des conduites flexibles pour les secteurs du pétrole et du gaz ( conduites ), des filets de pêche, des cordes pour instruments de musique, des revêtements ( de câbles électriques) protégeant de la corrosion (voir Rilsanisation). Notes et références Polyamide
fr	contracts	EU	22.11.2018 FR Journal officiel de l'Union européenne L 297/31 DÉCISION DU COMITÉ MIXTE DE L’EEE No 25/2017 du 3 février 2017 modifiant l’annexe II (Réglementations techniques, normes, essais et certification) de l’accord EEE [2018/1759] LE COMITÉ MIXTE DE L’EEE, vu l’accord sur l’Espace économique européen (ci-après l’«accord EEE»), et notamment son article 98, considérant ce qui suit: (1) La directive (UE) 2016/1214 de la Commission du 25 juillet 2016 modifiant la directive 2005/62/CE en ce qui concerne les normes et spécifications applicables au système de qualité dans les établissements de transfusion sanguine (1) doit être intégrée dans l’accord EEE. (2) Il convient dès lors de modifier l’annexe II de l’accord EEE en conséquence, A ADOPTÉ LA PRÉSENTE DÉCISION: Article premier La mention suivante est ajoutée au point 15vb (directive 2005/62/CE de la Commission) du chapitre XIII de l’annexe II de l’accord EEE: «, modifiée par: — 32016 L 1214: directive (UE) 2016/1214 de la Commission du 25 juillet 2016 (JO L 199 du 26.7.2016, p. 14).» Article 2 Les textes de la directive (UE) 2016/1214 en langues islandaise et norvégienne, à publier dans le supplément EEE du Journal officiel de l’Union européenne, font foi. Article 3 La présente décision entre en vigueur le 4 février 2017, pour autant que toutes les notifications prévues à l’article 103, paragraphe 1, de l’accord EEE aient été faites (1). Article 4 La présente décision est publiée dans la partie EEE et dans le supplément EEE du Journal officiel de l’Union européenne. Fait à Bruxelles, le 3 février 2017. Par le Comité mixte de l’EEE Le président Claude MAERTEN (1) JO L 199 du 26.7.2016, p. 14. (1) Pas d’obligations constitutionnelles signalées.
fr	wikipedia	N/A	Le chaînon Wisconsin est un massif de montagnes dans la chaîne Horlick de la chaîne Transantarctique, se trouvant à l'est du glacier Reedy et incluant les nunataks Ford, les nunataks Gierloff et les Long Hills. Géographie Les principaux sommets du chaînon sont les suivants : Histoire Le chaînon a été cartographié par l'USGS avec l'aide de photographies aériennes de l'US Navy en 1959-1964. Il est nommé en l'honneur de l'Université du Wisconsin à Madison, qui a formé de nombreux chercheurs en Antarctique. Notes et références Wisconsin Terre Marie Byrd
fr	caselaw	Switzerland	{"","république et canton de Genève POUVOIR JUDICIAIRE P/11679/2019 ACPR/994/2019 COUR DE JUSTICE Chambre pénale de recours Arrêt du mercredi 18 décembre 2019 Entre A_, domiciliée _, _ (GE), comparant par Me Clara SCHNEUWLY, avocate, Collectif de défense, boulevard de Saint-Georges 72, 1205 Genève, recourante, contre l'ordonnance de non-entrée en matière rendue le 17 juillet 2019 par le Ministère public, et LE MINISTÈRE PUBLIC de la République et canton de Genève, route de Chancy 6B, 1213 Petit-Lancy - case postale 3565, 1211 Genève 3, intimé.","EN FAIT : A. Par acte déposé au greffe de la Chambre de céans le 29 juillet 2019, A_ recourt contre l'ordonnance du 17 juillet 2019, notifiée par pli simple, par laquelle le Ministère public a refusé d'entrer en matière sur sa plainte du 26 mars 2019 contre B_. La recourante conclut, préalablement, à l'octroi de l'assistance judiciaire pour la procédure de recours et, principalement, avec suite de frais, à l'annulation de la décision querellée et au renvoi de la cause au Ministère public pour l'ouverture d'une instruction. B. Les faits pertinents pour l'issue du litige sont les suivants : a. Le 26 mars 2019, A_, née le _ 1989, s'est présentée au poste de police de C_ (GE) pour y déposer plainte contre B_, son ex-compagnon, lui reprochant de l'avoir, à deux reprises, au mois de mars 2013, pénétrée vaginalement, sans préservatif, alors qu'elle lui avait signifié son refus d'entretenir des rapports sexuels non protégés. Elle a, en substance, expliqué avoir rencontré B_ sur son lieu de travail fin 2012 et débuté une relation sentimentale avec ce dernier au mois de janvier 2013 environ. Elle s'était rapidement rendue compte qu'il souhaitait construire une relation \"fusionnelle\", tandis qu'elle cherchait inversement davantage d'indépendance. B_ n'avait jamais fait preuve de violence physique à son égard, ni ne l'avait forcée à adopter des pratiques sexuelles qu'elle ne souhaitait pas. Les allusions de B_ à la maternité étaient fréquentes. Elle avait conscience que c'était son \"rêve\", qui n'était toutefois pas le sien à l'époque. Dans le courant du mois de mars 2013, ils avaient entretenu deux rapports sexuels non protégés, alors qu'elle n'avait jamais donné son accord pour des rapports sans protection. Elle était convaincue que B_ cherchait à \"posséder son ventre\". Lors du premier rapport sexuel non protégé - dont la date précise est inconnue - elle s'était retrouvée dans un état \"de dissociation\". Elle avait laissé faire B_, sans s'y opposer. Elle avait toujours éprouvé un doute quant à son consentement et pensait avoir été sous son emprise psychologique. Ce n'est qu'à la fin du rapport sexuel qu'elle avait pris conscience que B_ ne portait pas de préservatif. À la suite de celui-ci, ils avaient eu une discussion, lors de laquelle elle lui avait dit qu'ils prenaient des risques, qu'elle n'était pas prête à prendre, et souhaitait éviter une grossesse. Elle avait tenté de se convaincre que l'acte en question était sans gravité et avait laissé faire son compagnon. Elle se trouvait là, physiquement, mais était \"mentalement absente\". À la suite dudit rapport, elle avait pris ses distances avec B_. Ce dernier tenait néanmoins à fêter son anniversaire, ce qu'elle ne souhaitait pas, et elle s'était sentie obligée d'accepter. À cette occasion, elle avait passé la soirée chez lui, bu du saké, du champagne - voire peut-être même du vin - et fumé du cannabis. Puis, il y avait eu des \"échanges physiques\". Elle n'avait en revanche plus aucun souvenir après cela, puisqu'elle ne se trouvait pas dans un état normal. Elle ne se souvenait plus de la quantité d'alcool qu'elle avait ingérée mais avait \"beaucoup\" bu - trois verres au minimum - et fumé du cannabis. Ce mélange ne lui \"réussissait pas\", ce dont B_ était conscient, puisqu'ils en avaient déjà discuté. Ce dernier ne l'avait pas forcée à consommer de l'alcool ce soir-là mais l'avait probablement incitée. Avec du recul, elle restait convaincue qu'il avait attendu que le moment opportun se présente pour \"l'engrosser\" et profité du fait qu'elle soit alcoolisée pour entretenir avec elle un rapport sexuel non protégé. En effet, si elle ne s'était pas trouvée sous l'emprise de l'alcool, elle n'aurait jamais accepté. Elle fumait du cannabis depuis l'âge de 13 ans et ne buvait que très peu d'alcool, mais sa consommation avait augmenté durant sa relation avec B_. Le lendemain, elle avait eu \"un flash sensoriel\" du rapport sexuel non protégé qui avait eu lieu le soir d'avant. Elle avait questionné B_ à ce sujet, lequel lui avait confirmé n'avoir pas porté de préservatif, comme si cela était \"normal\". Elle avait ressenti \"comme une bombe lui exploser dans la tête\" et lui avait dit qu'elle se ferait prescrire une pilule contraceptive. Une dispute s'était ensuivie, lors de laquelle B_ avait soutenu que cette décision devait être prise d'entente avec lui. Un soir, alors qu'elle se trouvait chez B_, elle avait eu le sentiment d'être enceinte et avait donc effectué un test de grossesse, qui s'était révélé positif. Elle s'était retrouvée dans un \"flou\" total, ayant toujours voulu un enfant, mais pas de cette façon et pas d'un homme qu'elle connaissait finalement depuis peu. En avril 2013, elle avait donc pris la décision d'avorter, la grossesse étant issue d'un rapport \"non consenti\". Dans les jours qui suivirent, elle avait, en outre, pris la décision de mettre un terme à sa relation avec B_. Ce dernier avait énormément insisté pour la revoir une dernière fois - ce qu'elle avait accepté - et ils s'étaient donné rendez-vous dans un café. B_ l'ayant questionnée au sujet du résultat du test de grossesse, elle lui avait répondu que celui-ci était négatif. Depuis, elle ne l'avait jamais revu. Ce n'était qu'en octobre 2016, lorsque \"l'affaire D_\" avait éclaté - et alors qu'elle était suivie par l'Association E_ pour un viol dont elle avait été victime lorsqu'elle était âgée de 13 ans - qu'elle avait exposé, dans le cadre d'un groupe de prise de parole, ce qui lui était arrivé durant sa relation avec B_. C'était à ce moment-là seulement qu'elle avait pris conscience qu'elle avait été victime d'un viol. À l'époque, elle n'avait pas déposé plainte et préféré \"laisser cette histoire de côté\", car elle venait de créer son entreprise et se trouvait dans une période de fragilité émotionnelle. Elle nourrissait l'espoir que d'éventuels messages - dans lesquels elle avait fait part à B_ de sa colère concernant les rapports sexuels non protégés sus-évoqués - puissent venir appuyer ses propos. N'en étant plus en possession, elle espérait que son opérateur téléphonique serait en mesure de les lui fournir. b. Entendu le 28 mai 2019 par la police en qualité de prévenu, B_ a contesté les faits reprochés et indiqué être très en colère que A_ puisse tenir de tels propos mensongers, au vu du tort que cela pouvait causer à sa famille. Il n'avait jamais contraint cette dernière à quoi que ce soit. Leur relation sentimentale avait duré environ un mois et demi, voire deux mois, durant lesquels ils avaient effectivement, à son souvenir, entretenu des rapports sexuels non protégés, mais avec le consentement de la plaignante. Si dans un premier temps leur relation s'était bien passée, il avait peu à peu constaté que A_ adoptait un comportement étrange. Cherchant une relation stable, il avait préféré mettre un terme à leur histoire. Préalablement à leur premier rapport sexuel, ils avaient eu une longue discussion au sujet de leurs anciens partenaires sexuels et des tests de dépistage effectués. S'ils s'étaient protégés quelques fois, ils avaient, par la suite, entretenu trois ou quatre rapports sexuels non protégés - ce qu'ils avaient tous deux accepté, puisqu'ils se faisaient mutuellement confiance. À son souvenir, A_ prenait par ailleurs la pilule contraceptive. S'agissant du fait que la plaignante eût affirmé ne pas jouir de toutes ses facultés lorsqu'elle mélangeait alcool et cannabis et qu'elle en aurait discuté avec lui, il \"tombait des nues\". Ils avaient, effectivement, lors d'une soirée, bu un peu d'alcool mais il ne se souvenait pas que A_ eût perdu le contrôle. À aucun moment il n'avait observé cette dernière ivre et lors de leurs ébats, elle était toujours \"active\". Pour sa part, il ne consommait, de façon générale, pas d'alcool, la soirée en question étant la seule durant laquelle ils en avaient bu ensemble. Durant leur relation, ils avaient discuté de leur envie respective d'avoir des enfants, A_ lui ayant de surcroît indiqué avoir mis un terme à sa précédente relation car son ex-compagnon ne souhaitait pas en avoir. Elle se sentait prête à enfanter et manifestait ce désir-là. En se touchant le ventre, elle lui avait une fois dit sentir \"comme un fil dans son ventre\" et qu'elle était peut-être enceinte. Elle semblait réjouie et n'avait manifestement aucun reproche à lui formuler. C. Dans sa décision querellée, le Ministère public a retenu que lors du premier rapport sexuel litigieux, la plaignante n'avait pas allégué avoir été menacée ni avoir craint un préjudice sérieux pour elle, propre à la faire céder. Elle n'avait pas davantage allégué d'actes de violence physique, ni ne disait avoir jugé vain de résister physiquement ou d'appeler à l'aide. À défaut de violence ou de menace, seule la question de la contrainte se posait. A_ expliquait avoir \"laissé faire les choses\", et soutenait qu'elle avait \"l'intime conviction\" qu'elle était sous l'\"emprise psychologique\" de B_. Elle décrivait une relation que le prévenu voulait trop engagée à son goût mais n'alléguait pas d'éléments permettant de penser que ce dernier eût exercé une pression d'une intensité particulière sur elle, comparable à celle d'un acte de violence ou d'une menace, afin qu'elle accepte d'entretenir une relation sexuelle. Elle avait par ailleurs marqué son refus de certaines pratiques sexuelles, ce qui attestait de sa capacité à s'opposer au prévenu. Ce dernier s'était, qui plus est, plié à sa volonté à cet égard. Il n'existait ainsi pas de soupçons suffisants d'une contrainte. B_ avait, pour sa part, contesté que A_ eût précisé ne pas vouloir entretenir de rapports sexuels sans préservatif. Aucun élément objectif ne permettait de privilégier sa version plutôt que celle du prévenu. Il n'existait ainsi pas de soupçons suffisants que ce dernier eût conscience qu'il passait outre le consentement de la plaignante. Le second rapport litigieux devait être analysé à la lumière des conditions de l'art. 191 CP, dès lors que A_ décrivait avoir été incapable de résister au moment des faits, sans toutefois soutenir que le prévenu l'eût placée dans cette situation, ce dernier ayant plutôt \"saisi l'occasion\". Ses déclarations étaient floues sur le volume d'alcool absorbé. Elle déclarait avoir \"beaucoup\" bu mais précisait ne pas savoir combien de verres, mais à tout le moins trois. Elle avait déclaré fumer du cannabis depuis l'âge de 13 ans et avoir fumé le soir des faits. Il n'existait ainsi pas d'élément concret permettant de soupçonner une intoxication grave, étant rappelé qu'un simple état d'ivresse ne suffisait pas pour conclure à une incapacité de résistance. Le prévenu, pour sa part, avait contesté avoir observé la plaignante ivre ou que celle-ci n'eût pas été active durant leurs rapports sexuels. Aucun élément objectif ne permettait de privilégier la version de A_ plutôt que celle de B_. Il n'existait pas de soupçons suffisants que ce dernier ait su qu'il tirait profit de l'incapacité alléguée de la plaignante. Les éléments constitutifs des infractions de contrainte sexuelle, viol et acte d'ordre sexuel sur une personne incapable de discernement ou de résistance, au sens des art. 190 et 191 CP n'étaient ainsi manifestement pas réunis. D. a. À l'appui de son recours, A_ fait grief au Ministère public d'avoir analysé le premier rapport sexuel litigieux sous l'angle de l'art. 190 CP uniquement, sans examiner l'art. 191 CP. Le principe \"in dubio pro duriore\" imposait l'ouverture d'une instruction pénale afin de pouvoir clarifier les faits, en particulier l'état dans lequel elle se trouvait, l'emprise psychologique exercée sur elle par B_, ainsi qu'établir les discussions qu'ils auraient pu avoir sur la question du port d'un préservatif. Les dénégations du prévenu et les déclarations contradictoires des parties ne suffisaient pas à justifier la décision du Ministère public. Ce dernier n'avait, en effet, à aucun moment constaté que ses déclarations à elle étaient contradictoires ou que des éléments probants permettaient de dénier d'entrée de cause toute crédibilité à ses accusations. S'agissant du second rapport sexuel litigieux, le Ministère public ne pouvait, compte tenu de la nature des faits relatés, se contenter de constater que ses déclarations étaient floues. Les circonstances du cas d'espèce justifiaient d'instruire la situation de fait et dans ce cadre, de procéder à une audience de confrontation. L'audition des personnes qui l'avaient reçue, dans le cadre de ses consultations auprès de l'Association E_ et du F_ étaient en outre indispensables. Enfin, il y avait lieu d'obtenir, auprès de son opérateur téléphonique, les messages envoyés au mis en cause, relatifs aux rapports sexuels non protégés qu'ils avaient entretenus. b. À réception, la cause a été gardée à juger sans échange d'écritures ni débats.","EN DROIT : 1. Le recours a été déposé selon la forme et dans le délai prescrits (art. 385 al. 1 et 396 al. 1 CPP) - les formalités de l'art. 85 al. 2 CPP n'ayant pas été observées - concerne une ordonnance sujette à recours auprès de la Chambre de céans (art. 393 al. 1 let. a CPP) et émane de la plaignante qui, partie à la procédure (art. 104 al. 1 let. b CPP), a qualité pour agir, ayant un intérêt juridiquement protégé à la modification ou à l'annulation de la décision querellée (art. 382 al. 1 CPP). 2. La Chambre pénale de recours peut décider d'emblée de traiter sans échange d'écritures ni débats les recours manifestement mal fondés (art. 390 al. 2 et 5 a contrario CPP). Tel est le cas en l'occurrence, au vu des considérations qui suivent. 3. La recourante reproche au Ministère public de ne pas être entré en matière sur sa plainte pénale. Selon l'art. 310 CPP, le ministère public rend immédiatement une ordonnance de non-entrée en matière s'il ressort de la dénonciation ou du rapport de police que les éléments constitutifs de l'infraction ou les conditions à l'ouverture de l'action pénale ne sont manifestement pas réunis (let. a). Le ministère public doit être certain que les faits ne sont pas punissables (ATF 137 IV 285 consid. 2.3 p. 287 et les références citées). Le principe \"in dubio pro duriore\" découle du principe de la légalité (art. 5 al. 1 Cst. et 2 al. 2 CPP en relation avec les art. 19 al. 1 et 324 CPP; ATF 138 IV 86 consid. 4.2 p. 91; arrêt du Tribunal fédéral 6B_185/2016 du 30 novembre 2016 consid. 2.1.2 et les références). Il signifie qu'en principe, un classement ou une non-entrée en matière ne peuvent être prononcés par le ministère public que lorsqu'il apparaît clairement que les faits ne sont pas punissables ou que les conditions à la poursuite pénale ne sont pas remplies. Le ministère public et l'autorité de recours disposent, dans ce cadre, d'un certain pouvoir d'appréciation. La procédure doit se poursuivre lorsqu'une condamnation apparaît plus vraisemblable qu'un acquittement ou lorsque les probabilités d'acquittement et de condamnation apparaissent équivalentes, en particulier en présence d'infraction grave (ATF 143 IV 241 consid. 2.2.1 p. 243; ATF 138 IV 86 consid. 4.1.2 p. 91; ATF 137 IV 285 consid. 2.5 p. 288 ; arrêts du Tribunal fédéral 6B_417/2017 du 10 janvier 2018 consid. 2.1.2; 6B_185/2016 du 30 novembre 2016 consid. 2.1.2 et les références). En cas de doute, il appartient donc au juge matériellement compétent de se prononcer (arrêt du Tribunal fédéral 6B_185/2016 du 20 novembre 2016 consid. 2.1.2 et les références). Des motifs de fait peuvent justifier la non-entrée en matière. Il s'agit des cas où la preuve d'une infraction, soit de la réalisation en fait de ses éléments constitutifs, n'est pas apportée par les pièces dont dispose le ministère public. Il faut que l'insuffisance de charges soit manifeste. De plus, le Procureur doit examiner si une enquête, sous une forme ou sous une autre, serait en mesure d'apporter des éléments susceptibles de renforcer les charges contre la personne visée. Ce n'est que si aucun acte d'enquête ne paraît pouvoir amener des éléments susceptibles de renforcer les charges contre la personne visée que le ministère public peut rendre une ordonnance de non-entrée en matière. En cas de doute sur la possibilité d'apporter ultérieurement la preuve des faits en question, la non-entrée en matière est exclue (A. KUHN / Y. JEANNERET (éds), Commentaire romand : Code de procédure pénale suisse, Bâle 2011, n. 9 ad art. 310; R. PFISTER-LIECHTI (éd.), La procédure pénale fédérale, Fondation pour la formation continue des juges suisses, Berne 2010, p. 62; DCPR/85/2011 du 27 avril 2011). 4. 4.1. Aux termes de l'art. 190 al. 1 CP, se rend coupable de viol celui qui, notamment en usant de menace ou de violence, en exerçant sur sa victime des pressions d'ordre psychique ou en la mettant hors d'état de résister, aura contraint une personne de sexe féminin à subir l'acte sexuel. Pour qu'il y ait contrainte en matière sexuelle, au sens de l'art. 190 CP, il faut que la victime ne soit pas consentante, que l'auteur le sache ou accepte cette éventualité et qu'il passe outre en profitant de la situation ou en employant un moyen efficace à cette fin (ATF 122 IV 97 consid. 2b p. 100), notamment en usant de menace, de pressions d'ordre psychique ou en mettant sa victime hors d'état de résister (ATF 131 IV 167 consid. 3 pp. 169-170). Le viol est un délit de violence, qui suppose en règle générale une agression physique. Il en résulte que toute pression, tout comportement conduisant à un acte sexuel non souhaité ne saurait être qualifié de contrainte. L'art. 190 CP ne protège des atteintes à la libre détermination en matière sexuelle que pour autant que l'auteur surmonte ou déjoue la résistance que l'on pouvait raisonnablement attendre de la victime (ATF 133 IV 49 consid. 4 p. 52 ; ATF 131 IV 167 consid. 3.1 p. 170). L'infraction visée par l'art. 190 CP exige donc non seulement qu'une personne subisse l'acte sexuel alors qu'elle ne le veut pas, mais également qu'elle le subisse du fait d'une contrainte exercée par l'auteur. Faute de résistance à vaincre, l'utilisation de la surprise ou de la ruse n'est pas considérée comme un moyen de contrainte (TC VD, Cour d'appel pénale, décision n° PE15.012315-LAE/PBR du 8 mai 2017 consid. 4.2.1; M. DUPUIS [éds], Code pénal - Petit commentaire, Bâle 2017, n. 26 ad art. 189 CP et les références citées). À défaut d'une telle contrainte, de l'intensité exigée par la loi et la jurisprudence, et même si la victime ne souhaitait pas entretenir une relation sexuelle, il n'y a pas viol (arrêts du Tribunal fédéral 6B_710/2012 du 3 avril 2013 consid. 3.1 et 6B_311/2011 du 19 juillet 2011 consid. 5.2). Sur le plan subjectif, l'infraction est intentionnelle, mais le dol éventuel suffit. L'auteur doit savoir que la victime n'est pas consentante ou, du moins, en accepter l'éventualité, et il doit vouloir ou, tout au moins, accepter qu'elle soit contrainte par le moyen qu'il met en oeuvre ou la situation qu'il exploite (ATF 131 IV 167 consid. 3 p. 170, 122 IV 97 consid. 2b p. 100, arrêt du Tribunal fédéral 6B_822/2014 du 8 janvier 2015 consid. 3.3). 4.2. L'art. 191 CP prévoit que celui qui, sachant qu'une personne est incapable de discernement ou de résistance, en aura profité pour commettre sur elle l'acte sexuel, un acte analogue ou un autre acte d'ordre sexuel, sera puni d'une peine privative de liberté de dix ans au plus ou d'une peine pécuniaire. Cette disposition protège, indépendamment de leur âge et de leur sexe, les personnes incapables de discernement ou de résistance dont l'auteur, en connaissance de cause, entend profiter pour commettre avec elles un acte d'ordre sexuel (ATF 120 IV 194 consid. 2a ; arrêt du Tribunal fédéral 6B_10/2014 du 1er mai 2014 consid. 4.1.1). Son but est de protéger les personnes qui ne sont pas en état d'exprimer ou de manifester physiquement leur opposition à l'acte sexuel. À la différence du viol (art. 190 CP), la victime est incapable de discernement ou de résistance, non en raison d'une contrainte exercée par l'auteur, mais pour d'autres causes. L'art. 191 CP vise une incapacité de discernement totale, qui peut se concrétiser par l'impossibilité pour la victime de se déterminer en raison d'une incapacité psychique, durable (p. ex. maladie mentale) ou passagère (p. ex. perte de connaissance, alcoolisation importante, etc.), ou encore par une incapacité de résistance parce que, entravée dans l'exercice de ses sens, elle n'est pas en mesure de percevoir l'acte qui lui est imposé avant qu'il ne soit accompli et, partant, de porter jugement sur celui-ci et, cas échéant, le refuser (ATF 133 IV 49 consid. 7.2 ss ; arrêt du Tribunal fédéral 6B_10/2014 du 1er mai 2014 consid. 4.1.1). Dans tous les cas, l'incapacité doit être totale au moment de l'acte. Il suffit par conséquent qu'au moment du rapport sexuel, la victime se trouve dans un état qui l'empêche concrètement de s'opposer aux actes de l'auteur (J. HURTADO POZO, Droit pénal - partie spéciale, 2009, ad art. 191, p. 892 et les références citées). S'agissant des effets de l'alcool sur la capacité de discernement, il est utile de rappeler que, dans un domaine proche, soit celui de la responsabilité pénale, la jurisprudence retient qu'une personne présentant un taux d'alcoolémie dans le sang de 3 % et plus doit être considérée comme totalement irresponsable. Entre 2 et 3 % sa responsabilité sera en règle générale diminuée, alors qu'en dessous de 2 %, on admettra en principe une responsabilité pleine et entière. Il ne s'agit cependant que d'une présomption, qui peut être renversée en raison d'indices contraires (ATF 122 IV 49 consid. 1b ; 119 IV 120 consid. 2b ; 117 IV 292 consid. 2d ; arrêt du Tribunal fédéral 6B_960/2009 du 30 mars 2010 consid. 1.2). L'art. 191 CP exige que l'auteur ait profité de l'incapacité de discernement ou de résistance de la victime, autrement dit qu'il ait exploité l'état ou la situation dans laquelle elle se trouvait. Cela ne signifie pas que tous les actes d'ordre sexuel commis sur une personne incapable de discernement ou de résistance sont punissables. L'infraction n'est ainsi pas réalisée si c'est la victime qui a pris l'initiative des actes sexuels ou si elle y a librement consenti (arrêt du Tribunal fédéral 6B_10/2014 du 1er mai 2014 consid. 3.2.1). Sur le plan subjectif, l'art. 191 CP est une infraction intentionnelle. La formule \"sachant que\" signifie que l'auteur a connaissance de l'incapacité de discernement ou de résistance de la victime. Il appartient par conséquent au juge d'examiner avec soin si l'auteur avait vraiment conscience de l'état d'incapacité de la victime. Le dol éventuel suffit. 4.3.1. En l'espèce, la recourante soutient avoir, au mois de mars 2013, entretenu deux rapports sexuels non protégés avec le mis en cause, alors qu'elle n'était pas consentante s'agissant de l'absence de protection et que le précité n'en aurait pas tenu compte. Le mis en cause, quant à lui, soutient avoir toujours obtenu le consentement de sa partenaire. S'agissant du premier rapport sexuel litigieux, même si l'on tient compte uniquement de la version de la recourante, celle-ci ne soutient pas avoir été contrainte par la force mais précise avoir \"laissé faire\" son partenaire sans s'y être opposée. Elle explique avoir réalisé à la fin du rapport sexuel que ce dernier ne portait pas de préservatif et avoir protesté. Ils auraient eu, au terme de celui-ci, une discussion sur le fait qu'elle ne souhaitait pas prendre de risques et éviter une grossesse. Force est ainsi de constater que les conditions de l'art. 190 CP ne sont pas réunies, en l'espèce. On ne distingue en effet pas sous quelle forme le mis en cause aurait exercé une contrainte ou des menaces pour passer outre le refus d'entretenir des rapports non protégés - à supposer même qu'il ait été préalablement manifesté - de sa partenaire. La recourante n'allègue pas avoir tenté de protester, de se dégager et y avoir été empêchée par le mis en cause, qui aurait usé d'un moyen de contrainte. Alors qu'elle avait refusé certaines pratiques sexuelles, elle n'explique pas pourquoi elle n'aurait pas réussi à refuser l'acte non protégé. L'existence de pressions d'ordre psychiques qui plus est suffisamment fortes pour briser toute résistance de la part de la recourante n'est de même pas démontrée. La recourante n'explique pas non plus, alors qu'elle soutient que la protection était une condition sine qua non à l'acte sexuel, s'être assurée que le mis en cause était muni d'un préservatif, puis qu'il s'en serait défait à son insu. En tout état de cause, quand bien même le mis en cause aurait utilisé la surprise ou de la ruse pour dissimuler qu'il ne portait pas de préservatif durant l'acte litigieux, cela ne saurait être considéré comme un moyen de contrainte. Par conséquent, le prévenu n'ayant dû surmonter aucune résistance, la qualification juridique de viol au sens de l'art. 190 CP est exclue (Cour d'appel pénale du Tribunal cantonal vaudois, décision n° PE15.012315-LAE/PBR du 8 mai 2017 consid. 4.3). La recourante soutient en outre que ce premier acte sexuel tomberait sous le coup de l'art. 191 CP, mais n'explique pas en quoi aurait consisté son incapacité de discernement ou de résistance, ni comment le mis en cause aurait pu se rendre compte qu'elle se trouvait en \"état de dissociation\" et \"mentalement absente\", si tant est que ces états l'eurent empêché de refuser un rapport sexuel non protégé. Au vu de l'ensemble de ces éléments, la prévention pénale pour viol et actes d'ordre sexuel commis sur une personne incapable de discernement ou de résistance est insuffisante. Le recours est dès lors infondé sur ce point. 4.3.2 S'agissant du second rapport sexuel litigieux, la recourante allègue avoir, à l'occasion de son anniversaire au mois de mars 2013, bu \"beaucoup\" d'alcool, sans toutefois pouvoir quantifier précisément le nombre de verres, et fumé du cannabis - qu'elle consommait depuis l'âge de 13 ans -. Elle accuse le mis en cause de l'avoir encouragée à boire et profité de son état pour entretenir un rapport sexuel non protégé. Elle se souvient d'avoir eu des \"échanges physiques\" avec ce dernier mais n'aurait aucun souvenir de l'acte sexuel en question, n'ayant réalisé que le lendemain que son partenaire ne portait pas de préservatif au moment de l'acte. Le mis en cause a, quant à lui, déclaré que la recourante avait toujours été active. Ainsi, force est de constater qu'hormis les déclarations de la plaignante, aucun élément objectif ne permet de retenir qu'elle se trouvait dans un état d'incapacité totale de discernement - un simple état d'ivresse au moment de l'acte ne suffisant pas - que le prévenu aurait sciemment mis à profit pour lui imposer un acte sexuel non protégé. Dans ces conditions, le Ministère public était fondé à ne pas entrer en matière, au vu des probabilités d'acquittement nettement supérieures à celles d'une condamnation. 5. S'agissant des actes d'enquêtes requis, la recourante n'explique pas en quoi ils seraient susceptibles de démontrer qu'elle aurait subi une quelconque contrainte. En effet, les auditions sollicitées par la recourante, soit celles des personnes l'ayant entendue dans le cadre de sa prise en charge par l'Association E_ et le F_ en 2016, n'apparaissent pas à même d'apporter des éléments probants sur les faits, ces personnes n'ayant fait que recueillir les déclarations de la plaignante, bien après les faits. Il y a en outre tout lieu de penser que la recourante et le prévenu maintiendraient leur version en audience contradictoire devant le Procureur. Une confrontation des parties, plus de six ans après les faits qui plus est, ne permettrait pas de déterminer le taux d'alcool de la recourante le soir en question. Aucune expertise ne saurait non plus être réalisée sur cette question ni sur l'état de discernement de la recourante au moment des faits. Les actes d'enquêtes sollicités ne sont donc pas de nature à modifier les constats qui précèdent. 6. Justifiée, l'ordonnance querellée sera donc confirmée. 7. La recourante, qui succombe, a sollicité d'être mise au bénéfice de l'assistance juridique. 7.1. Conformément à l'art. 136 al. 1 CPP, la direction de la procédure accorde entièrement ou partiellement l'assistance judiciaire à la partie plaignante pour lui permettre de faire valoir ses prétentions civiles lorsqu'elle est indigente (let. a) et que l'action civile ne paraît pas vouée à l'échec (let. b). 7.2. La cause du plaignant ne doit pas être dénuée de toute chance de succès. L'assistance judiciaire peut donc être refusée lorsqu'il apparaît d'emblée que la démarche est manifestement irrecevable, que la position du requérant est juridiquement infondée ou que la procédure pénale est vouée à l'échec (arrêts du Tribunal fédéral 1B_173/2014 du 17 juillet 2014 consid. 3.1.1 et 1B_254/2013 du 27 septembre 2013 consid. 2.1.1. et les références citées). 7.3. En l'espèce, quand bien même la recourante serait indigente, il a été jugé supra que ses griefs étaient manifestement infondés. La requête ne peut dès lors qu'être rejetée. 8. La recourante, qui succombe, supportera les frais envers l'État, qui seront fixés en totalité à CHF 900.- (art. 428 al. 1 CPP et 13 al. 1 du Règlement fixant le tarif des frais en matière pénale, RTFMP ; E 4 10.03). Le refus de l'assistance judiciaire sera, quant à lui, rendu sans frais (art. 20 RAJ; arrêt du Tribunal fédéral 6B_215/2018 du 14 juin 2018 consid. 1.2). * * * * *","PAR CES MOTIFS, LA COUR : Rejette le recours. Rejette la requête d'assistance judiciaire pour la procédure de recours. Condamne A_ aux frais de la procédure de recours, arrêtés à CHF 900.-. Notifie le présent arrêt ce jour, en copie, à la recourante, soit pour elle son conseil, ainsi qu'au Ministère public.","Siégeant : Madame Corinne CHAPPUIS BUGNON, présidente; Monsieur Christian COQUOZ et Madame Daniela CHIABUDINI, juges; Monsieur Xavier VALDES, greffier. Le greffier : Xavier VALDES La présidente : Corinne CHAPPUIS BUGNON Voie de recours : Le Tribunal fédéral connaît, comme juridiction ordinaire de recours, des recours en matière pénale au sens de l'art. 78 de la loi sur le Tribunal fédéral du 17 juin 2005 (LTF; RS 173.110); la qualité et les autres conditions pour interjeter recours sont déterminées par les art. 78 à 81 et 90 ss LTF. Le recours doit être formé dans les trente jours qui suivent la notification de l'expédition complète de l'arrêt attaqué. Le recours doit être adressé au Tribunal fédéral, 1000 Lausanne 14. Les mémoires doivent être remis au plus tard le dernier jour du délai, soit au Tribunal fédéral soit, à l'attention de ce dernier, à La Poste Suisse ou à une représentation diplomatique ou consulaire suisse (art. 48 al. 1 LTF). P/11679/2019 ÉTAT DE FRAIS COUR DE JUSTICE Selon le règlement du 22 décembre 2010 fixant le tarif des frais en matière pénale (E 4 10.03). Débours (art. 2) - frais postaux CHF 20.00 Émoluments généraux (art. 4) - délivrance de copies (let. a) CHF - délivrance de copies (let. b) CHF - état de frais (let. h) CHF 75.00 Émoluments de la Chambre pénale de recours (art. 13) - décision sur recours (let. c) CHF 805.00 - CHF Total (Pour calculer : cliquer avec bouton de droite sur le montant total puis sur « mettre à jour les champs » ou cliquer sur le montant total et sur la touche F9) CHF 900.00"}
fr	wikipedia	N/A	Prune Beuchat est une actrice suisse, née en 1982. Biographie À l’âge de deux ans, elle accompagnait déjà son père, l’éclairagiste Michel Beuchat, dans la mémorable tournée de «L’Oiseau vert», monté par Benno Besson. Quelques années plus tard, elle participait à la création du Théâtre du Loup à Genève. Prune Beuchat se forme à l'École nationale supérieure des arts et techniques du théâtre (ENSATT). Elle travaille avec Jean Liermier, Omar Porras ou Christophe Rauck. Aussitôt sortie de la haute école de comédiens de Lyon (l’ENSATT), elle joue sur les scènes les plus prestigieuses, dont, celle de la Comédie-Française. Théâtre 2016 : Tailleur pour dames de Georges Feydeau, mise en scène de Louise Vignaud, Théâtre des Célestins, Lyon : Rosa 2015 : Ex-limen, mise en scène d'Anne Astolfe à L'Onde Vélizy : Agathe 2015 : Le Triomphe de l'amour de Marivaux, mise en scène de Michel Raskine, TNP Villeurbanne : Corine 2014 : L'Embrasement de L. Bianconi, mise en scène d'Anne Bisang, Théâtre du Galpon : S 2013 : Le Haut-de-forme d'Eduardo De Filippo, mise en scène de Philippe Mentha, Théâtre Kléber-Meleau : Rita 2012 : Solness le constructeur de Henrik Ibsen, mise en scène de Philippe Mentha 2011 : Les Bonnes de Jean Genet, mise en scène de Sylvie Busnel 2011 : Blackbird de David Harrower, mise en scène de Gérard Desarthe 2011 : Les Bonnes de Jean Genet, mise en scène de Sylvie Busnel 2009 : La Nuit des rois de William Shakespeare, mise en scène de Jacques Vincey 2008 : Les Corbeaux, mise en scène d'Anne Bisang 2007 : Le Mariage de Figaro de Beaumarchais, mise en scène de Christophe Rauck 2006 : Les Troyennes de Sénèque, mise en scène de Christophe Perton 2006 : Pedro et le Commandeur de Lope de Vega, mise en scène d’Omar Porras Filmographie Cinéma 2014 : Même pas peur de Robin Harsch : Manon 2013 : Opération Maillot d'Okacha Touita : Marie Lise Ben Haïm 2012 : Barathon, court métrage de Julie Lipinski. Talent Cannes 2012 ADAMI 2010 : Carnaval, court métrage d’Adrienne Bovet 2010 : Ne pas fumer tue, court métrage de Samuel Dématraz 2010 : Noir c'est noir, court métrage de Jean-Charles Paugam 2009 : Janna, court métrage de David Mambouch Télévision 2011 : Je, François Villon, voleur, assassin, poète... de Serge Meynard : Marion 2011 : Les Petits Meurtres d'Agatha Christie (Cinq Petits Cochons) : Marie Varga 2010 : Les Bougon (série TV) - les épisodes 8 : Chaud devant et 9 Diplôme pudding de Christian Merret-Palmair : Alicia 2007 : Les Bleus, premiers pas dans la police de Didier Le Pêcheur 1997 : Mille sabords ! (présentatrice sur Ici TV) Liens externes http://www.ensatt.fr/images/PDFetudiants/prune%20beuchat%20cv.pdf Fiche professionnelle Les petits meurtres d'Agatha Christie Notes et références Actrice suisse de cinéma Actrice suisse de télévision Actrice suisse de théâtre Naissance en 1982
nl	wikipedia	N/A	Chad Broskey (Louisville (Kentucky), 3 juli 1987) is een Amerikaans acteur. Broskey was in 2005 als Gavin in een aflevering van The Suite Life of Zack and Cody te zien. Hij speelde de populaire tiener Marco Vega in de Disney Channel Original Movie Read it and Weep (2006). Hij speelde hierin tegenover Kay Panabaker. In 2007 speelde hij Rod in de televisieserie Scrubs en Brian in de serie Wizards of Waverly Place. In 2008 Shane in de televisieserie Miss Guided. In 2009 vertolkte hij de rol van Justin Whitley in de direct-to-video langspeelfilm Legally Blondes het derde deel van de Legally Blonde-reeks. Amerikaans acteur
en	wikipedia	N/A	Puerto Rico Highway 173 (PR-173) is a road that travels from Aibonito, Puerto Rico to Guaynabo, passing through Cidra and Aguas Buenas. This highway begins at PR-14 in Plata and ends at PR-1 in Río. Major intersections Related route Puerto Rico Highway 7173 (PR-7173) is a dead end road that branches off from PR-173 in Sumidero. See also List of highways numbered 173 References External links 173
it	wikipedia	N/A	HD 90853 è una stella gigante brillante bianco-gialla di magnitudine 3,83 situata nella costellazione della Carena. Dista 1042 anni luce dal sistema solare. Osservazione Si tratta di una stella situata nell'emisfero celeste australe. La sua posizione è fortemente australe e ciò comporta che la stella sia osservabile prevalentemente dall'emisfero sud, dove si presenta circumpolare anche da gran parte delle regioni temperate; dall'emisfero nord la sua visibilità è invece limitata alle regioni temperate inferiori e alla fascia tropicale. Essendo di magnitudine 3,8, la si può osservare anche dai piccoli centri urbani senza difficoltà, sebbene un cielo non eccessivamente inquinato sia maggiormente indicato per la sua individuazione. Il periodo migliore per la sua osservazione nel cielo serale ricade nei mesi compresi fra febbraio e giugno; nell'emisfero sud è visibile anche per buona parte dell'inverno, grazie alla declinazione australe della stella, mentre nell'emisfero nord può essere osservata limitatamente durante i mesi primaverili boreali. Caratteristiche fisiche La stella è una gigante brillante bianco-gialla con una massa 7 volte quella solare, è oltre 5000 volte più luminosa della nostra stella e la sua età è di poco superiore ai 40 milioni di anni; possiede una magnitudine assoluta di -3,69 e la sua velocità radiale positiva indica che la stella si sta allontanando dal sistema solare. Note Voci correlate Stelle principali della costellazione della Carena Collegamenti esterni Stelle di classe spettrale F Giganti brillanti gialle
en	caselaw	US	Case 1:19-cv-00114-KGB Document 85 Filed 03/25/21 Page 1 of 6 IN THE UNITED STATES DISTRICT COURT EASTERN DISTRICT OF ARKANSAS NORTHERN DIVISION CHRISTOPHER EVERETT PLAINTIFF ADC #152664 v. Case No. 1:19-cv-00114-KGB-JJV DEVON DITTO, Jailer, Independence County Jail, et al. DEFENDANTS ORDER Before the Court are the proposed findings and recommendations of United States Magistrate Judge Joe J. Volpe recommending that the Court grant in part and deny in part defendants Dustin Cole, Devon Ditto, Melanie Pinkston, Shawn Stephens, and Sissy Wilson’s motion for summary judgment (Dkt. Nos. 63, 73). Also before the Court are Judge Volpe’s proposed findings and recommendations recommending that the Court grant defendants’ supplemental motion for summary judgment dismissing plaintiff Christopher Everett’s retaliation claim against defendant Ditto (Dkt. Nos. 78, 82). Mr. Everett has filed objections to both of the proposed findings and recommendations, and the Court writes separately to address those objections (Dkt. Nos. 76, 77, 83). I. Background Mr. Everett filed a pro se complaint under 42 U.S.C. § 1983 alleging that defendants violated his constitutional rights in numerous ways while he was a pretrial detainee at the Independence County Jail (Dkt. No. 15). Many of the allegations in Mr. Everett’s complaint derive from an incident on May 10, 2019, during which Mr. Everett contends defendant Ditto used excessive force against him; defendants Cole and Pinkston failed to protect him; defendants Ditto, Cole, and Pinkston did not allow him to remove chemicals sprayed on him and put him in a cell Case 1:19-cv-00114-KGB Document 85 Filed 03/25/21 Page 2 of 6 for 11 hours without running water or a toilet; and defendants Ditto, Cole, Pinkston, Wilson, and Stephens denied him medical care for his injuries (Id.). He also asserts that on May 24 and 25, 2019, defendant Ditto verbally harassed and threatened him in retaliation for his participation in an investigation about the May 10, 2019, incident and that defendants Wilson and Stephens failed to take corrective action against defendant Ditto for his retaliatory conduct (Id.). Finally, Mr. Everett claims generally that “policies, procedures and practices were inadequate” and “training and support of staff were inappropriate to handle the composed situation.” (Id. at 5-8). Defendants filed a motion for summary judgment arguing that the Court should dismiss Mr. Everett’s claims in the case because Mr. Everett failed to exhaust properly his administrative remedies before filing his complaint as required by the Prison Litigation Reform Act. 42 U.S.C. § 1997e(a) (Dkt. No. 63). Mr. Everett responded to the motion (Dkt. No. 71). Judge Volpe made proposed findings of fact and conclusions of law recommending that the motion be granted in part and denied in part (Dkt. No. 73). Judge Volpe recommended that the Court grant summary judgment and dismiss all of Mr. Everett’s claims against defendants except the retaliation claim against Mr. Ditto (Id.). Judge Volpe recommended that the Court deny summary judgment on Mr. Everett’s retaliation claim against defendant Ditto because defendants had not addressed in their motion whether Mr. Everett had exhausted properly his administrative remedies about his retaliation claim against defendant Ditto in his May 28 and 29, 2019, grievances (Dkt. No. 73, at 2-3, 7-8). Mr. Everett filed objections to the proposed findings and recommendations on the motion for summary judgment stating that, when he was transferred to the Arkansas Division of Corrections (“ADC”), he had “no access to the Independence County Grievance System.” (Dkt. No. 76, ¶ 1). He states that this left him with “no administrative remedies available to plaintiff due 2 Case 1:19-cv-00114-KGB Document 85 Filed 03/25/21 Page 3 of 6 to his transfer to ADC.” (Dkt. No. 76, ¶ 4). Mr. Everett also submitted a declaration in which he states that he “filed this lawsuit after leaving Independence County Jail and transferred to ADC where I was left with no access to the Independence County Jail Grievance Process” (Dkt. No. 77). Mr. Everett states that he should be allowed to proceed with his case, “due [to] not having any available exhaustion remedies.” (Id.). With Judge Volpe’s permission, defendants filed a supplemental motion for summary judgment for failure to exhaust administrative remedies addressing Mr. Everett’s May 28 and 29, 2019, grievances and arguing that Mr. Everett did not exhaust his retaliation claim against defendant Ditto before filing his lawsuit (Dkt. Nos. 78, ¶¶ 7-13; 79; 80). Mr. Everett responded to the supplemental motion for summary judgment (Dkt. No. 81). Judge Volpe submitted proposed findings and recommendations recommending that the Court grant defendants’ supplemental motion for summary judgment for failure to exhaust, dismiss the retaliation claim against defendant Ditto, and close the case (Dkt. No. 82). Mr. Everett objects to Judge Volpe’s proposed findings and recommendations that defendants’ supplemental motion for summary judgment be granted. Mr. Everett asserts that he had “no available exhaustion remedies due to his transfer to ADC”; that he “filed grievance and exhausted it”; and that he “exhausted all available remedies available to him before his transfer to the ADC and other remedies are not available due to his transfer to ADC and due to Independence Grievance Policy not allowing post transfers [sic] grievance.” (Dkt. No. 83, ¶¶ 3-5). II. Analysis Judge Volpe addresses each of Mr. Everett’s objections in his proposed findings and recommendations, and Mr. Everett’s objections do not break new ground that would cause the Court to reject either of the proposed findings and recommendations (Dkt. Nos. 73, 82). As to 3 Case 1:19-cv-00114-KGB Document 85 Filed 03/25/21 Page 4 of 6 Mr. Everett’s argument that he filed grievances related to the May 10, 2019, incident, Judge Volpe finds, based on the affidavit of Chief Deputy Aaron Moody which Mr. Everett does not dispute in his objections, that, in spite of filing grievances for other things, Mr. Everett never grieved his claim that he was subjected to a constitutional violations at the hands of defendants on May 10 or 11, 2019 (Dkt. Nos. 65-1, at ¶ 10; 73, at 5). As to Mr. Everett’s claim that the grievance policy was unavailable due to his transfer to the ADC, Judge Volpe points out that Mr. Everett was required to exhaust his administrative remedies prior to filing his lawsuit on November 18, 2019, and that he could have exhausted his grievances related to the incidents on May 10, 24, and 25, 2019, while he was at the Independence County Jail and before he was transferred to the ADC in July 2019 (Dkt. No. 82, at 7). The Court declines to adopt Judge Volpe’s analysis in one respect in this case, but this action by the Court does not impact the overall outcome of this litigation. This Court declines to pass on whether Mr. Everett was required to file grievances before he was transferred from the Independence County Jail to the ADC, and in this regard, rejects and modifies slightly Judge Volpe’s analysis (Dkt. No. 82, at 7-8). Mr. Everett was required to exhaust his administrative remedies prior to filing his lawsuit on November 18, 2019, and failed to do so with respect to the claims Judge Volpe addresses in his fist proposed findings and recommendations (Dkt. No. 73), thereby requiring this Court under controlling law to dismiss without prejudice those claims. This results regardless of whether Mr. Everett was required to file his grievance before being transferred from the Independence County Jail. As to the grievances that are the focus of Judge Volpe’s second proposed findings and recommendations (Dkt. No. 82), those were filed before Mr. Everett transferred from the Independence County Jail to the ADC; they were filed May 28 and May 29, 2019 (Dkt. No. 82, at 4-7). Although timely, these grievances filed May 28 and May 29, 2019, 4 Case 1:19-cv-00114-KGB Document 85 Filed 03/25/21 Page 5 of 6 fail for other reasons explained by Judge Volpe. Any effort by Mr. Everett to grieve these issues again after filing this lawsuit on November 18, 2019, would be unsuccessful because suit had already been filed. As to Mr. Everett’s claim that he exhausted grievances related to his retaliation claims against defendant Ditto, Judge Volpe finds that in his May 28, 2019, grievance, Mr. Everett did not properly exhaust his retaliation claim because “he did not allege Ditto was taking these actions to retaliate against him for participating in an investigation into the May 10, 2019 use of force.” (Dkt. No. 82, at 5). Further, in his May 29, 2019, grievance Mr. Everett alleged retaliation, but he did not name defendant Ditto “as the officer who was retaliating against him” as required by the Independence County Jail grievance policy (Dkt. No. 82, at 6). Mr. Everett has not provided any evidence to rebut these findings. Upon a de novo review of the record, including Judge Volpe’s proposed findings and recommendations, the Court finds that Mr. Everett’s objections fail to rebut Judge Volpe’s proposed findings and recommendations. III. Conclusion For these reasons, the Court adopts both of Judge Volpe’s proposed findings and recommendations as modified by the Court in this Order (Dkt. Nos. 73, 82). Therefore, it is ordered that: 1. The Court grants in part and denies in part defendants’ motion for summary judgment for failure to exhaust administrative remedies and dismisses, without prejudice, all of Mr. Everett’s claims against defendants Dustin Cole, Devon Ditto, Melanie Pinkston, Shawn Stephens, and Sissy Wilson except for his retaliation claim against defendant Ditto in his personal capacity (Dkt. No. 63). 5 Case 1:19-cv-00114-KGB Document 85 Filed 03/25/21 Page 6 of 6 2. The Court grants defendants’ supplemental motion for summary judgment for failure to exhaust administrative remedies and dismisses, without prejudice, Mr. Everett’s retaliation claim against defendant Ditto in his personal capacity (Dkt. No. 78). 3. The Court certifies, pursuant to 28 U.S.C. § 1915(a)(3), that an in forma pauperis appeal from this Order adopting these findings of fact and recommendations of law and the accompanying judgment would not be taken in good faith. So ordered this 25th day of March, 2021. _______________________________ Kristine G. Baker United States District Judge 6
es	legislation	EU	2.7.2018 ES Diario Oficial de la Unión Europea L 165/37 DECISIÓN (UE) 2018/934 DEL CONSEJO de 25 de junio de 2018 relativa a la puesta en aplicación de las disposiciones restantes del acervo de Schengen relacionadas con el Sistema de Información de Schengen en la República de Bulgaria y en Rumanía EL CONSEJO DE LA UNIÓN EUROPEA, Vista el Acta de adhesión de la República de Bulgaria y de Rumanía, y en particular su artículo 4, apartado 2, Visto el dictamen del Parlamento Europeo (1), Considerando lo siguiente: (1) De acuerdo con el artículo 4, apartado 2, párrafo primero, del Acta de adhesión de la República de Bulgaria y de Rumanía, (en lo sucesivo, «Acta de Adhesión de 2005»), las disposiciones del acervo de Schengen, excepto las enumeradas en el anexo II de dicha Acta, a las que la República de Bulgaria («Bulgaria») y Rumanía se adhieren en el momento de la adhesión, han de aplicarse en Bulgaria y Rumanía en virtud de una Decisión del Consejo a tal efecto, previa comprobación del cumplimiento de las condiciones necesarias para la aplicación de todas las partes del acervo de Schengen. (2) El 29 de junio de 2010, el Consejo adoptó la Decisión 2010/365/UE (2). A raíz de dicha Decisión, a partir del 15 de octubre de 2010 se empezaron a aplicar a Bulgaria y Rumanía las disposiciones del acervo de Schengen relativas al Sistema de Información de Schengen («SIS»), con excepción de la obligación de denegar la entrada o la estancia en su territorio a nacionales de terceros países para los que existe una descripción introducida por otro Estado miembro a efectos de la denegación de entrada o de estancia de conformidad con el Reglamento (CE) n.o 1987/2006 del Parlamento Europeo y del Consejo (3) y de la obligación de abstenerse de introducir en el SIS descripciones e información adicional, así como de intercambiar información suplementaria sobre nacionales de terceros países a efectos de denegación de entrada o de estancia de conformidad con el Reglamento (CE) n.o 1987/2006 («restricciones restantes»). (3) El 9 de junio de 2011, el Consejo concluyó, de conformidad con los procedimientos de evaluación de Schengen aplicables, que Bulgaria y Rumanía cumplen las condiciones en todos los ámbitos del acervo de Schengen relativos a fronteras aéreas, fronteras terrestres, cooperación policial, protección de datos, el SIS, fronteras marítimas y visados. (4) El 12 de octubre de 2017, el Consejo adoptó la Decisión (UE) 2017/1908 (4) relativa a la puesta en aplicación de determinadas disposiciones del acervo de Schengen relacionadas con el Sistema de Información de Visados («VIS») en Bulgaria y Rumanía, sin perjuicio de la Decisión independiente que debe adoptar el Consejo por unanimidad de conformidad con el artículo 4, apartado 2, del Acta de adhesión de 2005 por lo que respecta a la supresión de los controles en las fronteras interiores de los Estados miembros de que se trate. El objetivo de la puesta en aplicación de dichas disposiciones que autoriza a Bulgaria y a Rumanía a acceder a los datos del VIS con fines de consulta y de conformidad con los procedimientos y condiciones especificados en dicha Decisión es facilitar los controles a cargo de Bulgaria y de Rumanía en los pasos fronterizos de las fronteras exteriores, que son fronteras exteriores de Schengen, y en su territorio, aumentando así el nivel de seguridad en el espacio Schengen y facilitando la lucha contra la delincuencia grave y el terrorismo. (5) A fin de aumentar el nivel de seguridad en el espacio Schengen y lograr mayor eficacia en la lucha contra la delincuencia grave y el terrorismo, los controles a cargo de Bulgaria y de Rumanía en sus fronteras exteriores y en su territorio deben ser más eficaces con la introducción en el SIS de descripciones a efectos de denegación de la entrada o de la estancia y con la ejecución de dichas descripciones introducidas por otros Estados miembros, en particular si dichas descripciones se basan en una amenaza para el orden público, la seguridad pública o la seguridad nacional. A fin de garantizar que Bulgaria y Rumanía tengan la obligación de denegar la entrada o la estancia en su territorio a nacionales de terceros países para los que otro Estado miembro haya emitido una prohibición de entrada, así como la obligación de introducir dichas descripciones en el SIS, es conveniente eliminar las restricciones restantes relativas a la utilización del SIS. La eliminación de estas restricciones en Bulgaria y Rumanía contribuirá a aumentar el nivel de seguridad en el espacio Schengen y lograr mayor eficacia en la lucha contra la delincuencia grave y el terrorismo. (6) Procede fijar una fecha para la eliminación de las restricciones restantes del acervo de Schengen relativas al SIS. El artículo 25 del Convenio de aplicación del Acuerdo de Schengen de 14 de junio de 1985 entre los Gobiernos de los Estados de la Unión Económica Benelux, de la República Federal de Alemania y de la República Francesa relativo a la supresión gradual de los controles en las fronteras comunes (5) (en lo sucesivo, «Convenio de Schengen») sobre consultas para permisos de residencia e inscripción en la lista de no admisibles a efectos de la denegación de la entrada debe aplicarse a partir de la misma fecha. (7) La presente Decisión se entenderá sin perjuicio de la supresión de los controles en las fronteras interiores de los Estados miembros de que se trate que debe supeditarse a una Decisión independiente que el Consejo debe adoptar por unanimidad de conformidad con el artículo 4, apartado 2, del Acta de adhesión de 2005. (8) Habida cuenta de que la verificación con arreglo a los procedimientos de evaluación de Schengen aplicables respecto de Bulgaria y Rumanía ya ha finalizado de conformidad con el artículo 4, apartado 2, del Acta de adhesión de 2005, no se aplicará a esos Estados miembros la verificación prevista en el artículo 1, apartado 1, letra b), del Reglamento (UE) n.o 1053/2013 (6). No obstante, una vez adoptada la presente Decisión, la supresión de las restricciones restantes relativas a la utilización del SIS debe surtir efecto el 1 de agosto de 2018. (9) Por lo que respecta a Islandia y a Noruega, la presente Decisión constituye un desarrollo de las disposiciones del acervo de Schengen en el sentido del Acuerdo celebrado por el Consejo de la Unión Europea con la República de Islandia y el Reino de Noruega sobre la asociación de estos dos Estados a la ejecución, aplicación y desarrollo del Acervo de Schengen (7), que entran en el ámbito mencionado en el artículo 1, punto G, de la Decisión 1999/437/CE del Consejo (8). (10) Por lo que respecta a Suiza, la presente Decisión constituye un desarrollo de las disposiciones del acervo de Schengen en el sentido del Acuerdo entre la Unión Europea, la Comunidad Europea y la Confederación Suiza sobre la asociación de la Confederación Suiza a la ejecución, aplicación y desarrollo del acervo de Schengen (9) que entran en el ámbito mencionado en el artículo 1, punto G, de la Decisión 1999/437/CE, en relación con el artículo 3 de la Decisión 2008/146/CE del Consejo (10). (11) Por lo que respecta a Liechtenstein, la presente Decisión constituye un desarrollo de las disposiciones del acervo de Schengen en el sentido del Protocolo entre la Unión Europea, la Comunidad Europea, la Confederación Suiza y el Principado de Liechtenstein sobre la adhesión del Principado de Liechtenstein al Acuerdo entre la Unión Europea, la Comunidad Europea y la Confederación Suiza sobre la asociación de la Confederación Suiza a la ejecución, aplicación y desarrollo del acervo de Schengen (11), que entran en el ámbito mencionado en el artículo 1, punto G, de la Decisión 1999/437/CE, en relación con el artículo 3 de la Decisión 2011/350/UE del Consejo (12). HA ADOPTADO LA PRESENTE DECISIÓN: Artículo 1 1. Las restricciones restantes del acervo de Schengen relativas al SIS a que se refiere el artículo 1, apartado 4, letras a) y b), de la Decisión 2010/365/UE no se aplicarán a Bulgaria ni a Rumanía, entre sí y en sus relaciones con el Reino de Bélgica, la República Checa, el Reino de Dinamarca, la República Federal de Alemania, la República de Estonia, la República Helénica, el Reino de España, la República Francesa, la República Italiana, la República de Letonia, la República de Lituania, el Gran Ducado de Luxemburgo, Hungría, la República de Malta, el Reino de los Países Bajos, la República de Austria, la República de Polonia, la República Portuguesa, la República de Eslovenia, la República Eslovaca, la República de Finlandia y el Reino de Suecia, así como con la República de Islandia, el Principado de Liechtenstein, el Reino de Noruega y la Confederación Suiza. 2. El artículo 25 del Convenio de Schengen se aplicará a Bulgaria y a Rumanía, entre sí y en sus relaciones con los Estados a los que se refiere el apartado 1 del presente artículo. 3. La aplicación de los apartados 1 y 2 del presente artículo se entenderán sin perjuicio de la adopción de una Decisión del Consejo por la que se fija la fecha para suprimir los controles en las fronteras interiores con Bulgaria y Rumanía. Artículo 2 La presente Decisión entrará en vigor el día de su adopción. Será aplicable a partir del 1 de agosto de 2018. Artículo 3 La presente Decisión se aplicará de conformidad con los Tratados. Hecho en Luxemburgo, el 25 de junio de 2018. Por el Consejo El Presidente N. DIMOV (1) Dictamen emitido el 13 de junio de 2018 (pendiente de publicación en el diario Oficial). (2) Decisión 2010/365/UE del Consejo, de 29 de junio de 2010, relativa a la aplicación de las disposiciones del acervo de Schengen sobre el Sistema de Información de Schengen en la República de Bulgaria y Rumanía (DO L 166 de 1.7.2010, p. 17). (3) Reglamento (CE) n.o 1987/2006 del Parlamento Europeo y del Consejo, de 20 de diciembre de 2006, relativo al establecimiento, funcionamiento y utilización del Sistema de Información de Schengen de segunda generación (SIS II) (DO L 381 de 28.12.2006, p. 4). (4) Decisión (UE) 2017/1908 del Consejo, de 12 de octubre de 2017, relativa a la puesta en aplicación de determinadas disposiciones del acervo de Schengen relacionadas con el Sistema de Información de Visados en la República de Bulgaria y en Rumanía (DO L 269 de 19.10.2017, p. 39). (5) DO L 239 de 22.9.2000, p. 19. (6) Reglamento (UE) no 1053/2013 del Consejo, de 7 de octubre de 2013, por el que se establece un mecanismo de evaluación y seguimiento para verificar la aplicación del acervo de Schengen, y se deroga la Decisión del Comité Ejecutivo de 16 de septiembre de 1998 relativa a la creación de una Comisión permanente de evaluación y aplicación de Schengen (DO L 295 de 6.11.2013, p. 27). (7) DO L 176 de 10.7.1999, p. 36. (8) Decisión 1999/437/CE del Consejo, de 17 de mayo de 1999, relativa a determinadas normas de desarrollo del Acuerdo celebrado por el Consejo de la Unión Europea con la República de Islandia y el Reino de Noruega sobre la asociación de estos dos Estados a la ejecución, aplicación y desarrollo del acervo de Schengen (DO L 176 de 10.7.1999, p. 31). (9) DO L 53 de 27.2.2008, p. 52. (10) Decisión 2008/146/CE del Consejo, de 28 de enero de 2008, relativa a la celebración, en nombre de la Comunidad Europea, del Acuerdo entre la Unión Europea, la Comunidad Europea y la Confederación Suiza sobre la asociación de la Confederación Suiza a la ejecución, aplicación y desarrollo del acervo de Schengen (DO L 53 de 27.2.2008, p. 1). (11) DO L 160 de 18.6.2011, p. 21. (12) Decisión 2011/350/UE del Consejo, de 7 de marzo de 2011, relativa a la celebración, en nombre de la Unión Europea, del Protocolo entre la Unión Europea, la Comunidad Europea, la Confederación Suiza y el Principado de Liechtenstein sobre la adhesión del Principado de Liechtenstein al Acuerdo entre la Unión Europea, la Comunidad Europea y la Confederación Suiza sobre la asociación de la Confederación Suiza a la ejecución, aplicación y desarrollo del acervo de Schengen, sobre la supresión de controles en las fronteras internas y la circulación de personas (DO L 160 de 18.6.2011, p. 19).
en	contracts	US	Exhibit 99.1 TEXAS PACIFIC LAND TRUST 1700 Pacific Avenue Suite 2770 Dallas, Texas 75201 TRUSTEES: ROY THOMAS MAURICE MEYER III Telephone (214) 969-5530 General Agent JOHN R. NORRIS III JAMES K. NORWOOD DAVID M. PETERSON Assistant General Agent TEXAS PACIFIC LAND TRUST REPORT OF OPERATIONS - UNAUDITED Three Months Ended June 30, 2012 June 30, 2011 Rentals, royalties and other income $ $ Land sales Total income $ $ Provision for income tax $ $ Net income $ $ Net income per sub-share $ $ Average sub-shares outstanding during period Six Months Ended June 30, 2012 June 30, 2011 Rentals, royalties and other income $ $ Land sales Total income $ $ Provision for income tax $ $ Net income $ $ Net income per sub-share $ $ Average sub-shares outstanding during period This news release may contain forward-looking statements as defined in the Private Securities Litigation Reform Act of 1995.Forward-looking statements include statements regarding the Trust's future operations and prospects, the markets for real estate in the areas in which the Trust owns real estate, applicable zoning regulations, the markets for oil and gas, production limits on prorated oil and gas wells authorized by the Railroad Commission of Texas, expected competition, management's intent, beliefs or current expectations with respect to the Trust's future financial performance and other matters.We assume no responsibility to update any such forward-looking statements.
en	caselaw	US	705 S.E.2d 382 (2010) RAYMOND v. NC POLICE BENEVOLENT ASS'N INC., et al. No. 230PA10-1. Supreme Court of North Carolina. December 20, 2010. Kenneth R. Hunt, Asheville, for N.C. Police Benevolent Ass'n et al. Frank J. Contrivo, for Raymond, Langdon B. Katherine Lewis Parker, for North Carolina Advocates for Justice et al. Joseph M. McGuinness, William J. Johnson, for National Association of Police Organizations. The following order has been entered on the motion filed on the 16th of December 2010 by National Association of Police Organizations for Leave to Participate in Oral Argument: "Motion Allowed by order of the Court in conference this the 20th of December 2010."
el	wikipedia	N/A	Ο Λόιντ Βέρνετ "Μπο" Μπρίτζες Γ' (αγγλικά: Lloyd Vernet "Beau" Bridges III, γεν. 9 Δεκεμβρίου 1941) είναι Αμερικανός ηθοποιός και σκηνοθέτης. Είναι τρεις φορές βραβευμένος με Έμμυ, δύο φορές με Χρυσή Σφαίρα, μία φορά με Βραβείο Γκράμι, καθώς και δύο φορές υποψήφιος για Βραβείο Σωματείου Ηθοποιών. Ο Μπρίτζες βραβεύτηκε με ένα αστέρι στη Λεωφόρο της Δόξας του Χόλιγουντ στις 7 Απριλίου 2003 για τη συνεισφορά του στην τηλεοπτική βιομηχανία. Είναι γιος του ηθοποιού Λόιντ Μπρίτζες και μεγαλύτερος αδερφός του επίσης ηθοποιού Τζεφ Μπρίτζες. Τα πρώτα χρόνια Ο Μπρίτζες γεννήθηκε στις 9 Δεκεμβρίου 1941 στο Λος Άντζελες της Καλιφόρνιας. Είναι γιος των ηθοποιών Λόιντ Μπρίτζες (1913–1998) και Ντόροθι Μπρίτζες (το γένος Σίμσον, 1915–2009). Πήρε το παρατσούκλι Μπο από τους γονείς του με αναφορά στον γιο του Άσλεϊ Γουίλκς στο μυθιστόρημα Όσα παίρνει ο άνεμος. Ο μικρότερος αδελφός του είναι ο ηθοποιός Τζεφ Μπρίτζες και έχει μια μικρότερη αδερφή, τη Λουσίντα. Ένας άλλος αδελφός, ο Γκάρετ, πέθανε το 1948 από σύνδρομο αιφνίδιου βρεφικού θανάτου. Ο Μπο έχει στενή σχέση με τον Τζεφ, για τον οποίο ήταν δεύτερος πατέρας κατά την παιδική του ηλικία, όταν ο πατέρας τους ήταν απασχολημένος στη δουλειά. Αυτός και τα αδέρφια του μεγάλωσαν στο Χόλμπι Χιλς του Λος Άντζελες. Θέλοντας να γίνει αστέρας του μπάσκετ, ο Μπο έπαιξε την πρώτη του χρονιά στο Πανεπιστήμιο της Καλιφόρνιας στο Λος Άντζελες (UCLA), ενώ αργότερα μεταγράφηκε στο Πανεπιστήμιο της Χαβάης. Το 1959, κατατάχθηκε στην Εφεδρεία της Ακτοφυλακής των Ηνωμένων Πολιτειών όπου υπηρέτησε οκτώ χρόνια. Καριέρα Το 1948, ο Μπρίτζες έπαιξε έναν νεανικό ρόλο στο εμβληματικό φιλμ νουάρ Ο νόμος των γκάνγκστερς. Την τηλεοπτική σεζόν 1962–1963, ο Μπρίτζες, μαζί με τον μικρότερο αδερφό του, Τζεφ, εμφανίστηκαν στην σειρά του πατέρα τους στο CBS με τίτλο The Lloyd Bridges Show. Ο Μπο εμφανίστηκε και σε άλλες τηλεοπτικές σειρές, όπως National Velvet, Ο φυγάς, Μάχη, Μπονάντσα, Mr. Novak και The Loner. Το 1965, έπαιξε ως γκεστ σταρ τον ρόλο του δεκανέα σε ένα επεισόδιο της πολεμικής σειράς Twelve O'Clock High. Βρήκε σταθερή δουλειά στην τηλεόραση και τον κινηματογράφο κατά τη διάρκεια των δεκαετιών του 1970 και του 1980. Την ίδια περίοδο, εμφανίστηκε σε ταινίες μεγάλου μήκους όπως The Landlord (1970), The Other Side of the Mountain (1975), Greased Lightning (1977), Νόρμα Ρέι (1979), Heart Like a Wheel (1983) και Η πρώτη φορά είναι η καλύτερη (1984). Το 1989, στον πιο γνωστό ίσως ρόλο του, ο Μπρίτζες πρωταγωνίστησε δίπλα στον αδελφό του, Τζεφ, στην ταινία Σχέσεις πάθους. Την τηλεοπτική σεζόν 1993–94, ο Μπρίτζες εμφανίστηκε με τον πατέρα του στην κωμική/ γουέστερν σειρά 15 επεισοδίων του CBS με τίτλο Harts of the West, που διαδραματίζεται σε ένα ράντσο στη Νεβάδα. Το 1995, ο Μπρίτζες πρωταγωνίστησε με τον πατέρα του και τον γιο του, Ντίλαν, στο πιλοτικό επεισόδιο δύο μερών της σειράς επιστημονικής φαντασίας The Outer Limits. Το 2001, ο Μπρίτζες έπαιξε ως γκεστ σταρ σε δύο επεισόδια της κωμικής σειράς του NBC Will & Grace. Από το 2002 έως το 2003, ανέλαβε τον ρόλο του γερουσιαστή Τομ Κέιτζ, διευθυντή της CIA, σε περισσότερα από 30 επεισόδια της δραματικής σειράς The Agency. Τον Νοέμβριο του 2005, έπαιξε ως γκεστ σταρ τον πατέρα του πρωταγωνιστή στην επιτυχημένη κωμωδία του NBC My Name Is Earl. Ο ρόλος του Μπρίτζες έγινε επαναλαμβανόμενος. Ο Μπρίτζες έλαβε υποψηφιότητα για Βραβείο Έμμυ το 2007 για την ερμηνεία του. Το 2008, ο Μπρίτζες συμπρωταγωνίστησε στην ταινία Max Payne, βασισμένη στον χαρακτήρα του φερώνυμου βιντεοπαιχνιδιού. Στην ταινία πρωταγωνίστησαν επίσης ο Μαρκ Γουόλμπεργκ και η Μίλα Κούνις. Ο Μπρίτζες υποδύθηκε έναν πρώην αστυνομικό που βοηθά τον Γουόλμπεργκ στην προσπάθειά του να καταστρέψει έναν κατά συρροή δολοφόνο. Η ταινία έλαβε μεικτές κριτικές, αλλά η συμμετοχή του Μπρίτζες σημειώθηκε ως θετική. Στις 8 Φεβρουαρίου 2009, η Σίνθια Νίξον, ο Μπλερ Άντεργουντ και ο Μπρίτζες κέρδισαν Γκράμι για την ηχογράφηση του άλμπουμ του Αλ Γκορ Μια άβολη αλήθεια. Το 2009, ο Μπρίτζες έπαιξε ως γκεστ σε ένα επεισόδιο της σειράς Νοικοκυρές σε απόγνωση και κέρδισε υποψηφιότητα για Βραβείο Έμμυ για την ερμηνεία του. Το 2010, ο Μπρίτζες υπέγραψε συμβόλαιο με τον Κρις Μάλικ στην παραγωγή της ταινίας Columbus Circle. Στις 3 Ιανουαρίου 2012, ο Μπρίτζες ανέλαβε το ρόλο του Τζέι Μπι Μπίγκλεϊ στην επιτυχημένη αναβίωση του μιούζικαλ του Μπρόντγουεϊ How to Succeed in Business Without Really Trying. Είχε συμβόλαιο για να παίζει τον ρόλο μέχρι την 1η Ιουλίου 2012. Ωστόσο, η παράσταση κατέβηκε στις 20 Μαΐου 2012. Στις 3 Οκτωβρίου 2013, ο Μπρίτζες πήρε έναν σημαντικό ρόλο στην τηλεοπτική εκπομπή του CBS The Millers. Ο Μπρίτζες έπαιξε πολλούς ρόλους σε ταινίες από τότε, συμπεριλαμβανομένων των Underdog Kids (2015) και Lawless Range (2018). Ερμήνευσε επίσης ρόλους γκεστ στις εκπομπές Masters of Sex και Code Black. Βραβεία Ο Μπρίτζες έχει 14 υποψηφιότητες για Έμμυ με τρεις νίκες. Είναι ο μόνος ηθοποιός που κέρδισε Έμμυ Β' Ανδρικού Ρόλου σε Μίνι Σειρά ή Αφιέρωμα περισσότερες από μία φορές, με δύο νίκες. 1992 Α' Ανδρικός ρόλος σε Μίνι Σειρά ή Αφιέρωμα για το Without Warning: The James Brady Story 1993 Β' Ανδρικός ρόλος σε Μίνι Σειρά ή Αφιέρωμα για το The Positively True Adventures of the Alleged Texas Cheerleader-Murdering Mom 1997 Β' Ανδρικός ρόλος σε Μίνι Σειρά ή Αφιέρωμα για το Αρχίστε τον 2ο εμφύλιο χωρίς εμάς (The Second Civil War) Προσωπική ζωή Ο Μπρίτζες παντρεύτηκε την Τζούλι Λάντφιλντ το 1964 και οι δυο τους χώρισαν το 1974. Έχουν δύο γιους: τον Κέισι Μπρίτζες (γεν. 1969) και τον ηθοποιό Τζόρνταν Μπρίτζες (γεν. 1973). Παντρεύτηκε την Γουέντι Τρις το 1984. Έχουν τρία παιδιά: Ντίλαν Λόιντ Μπρίτζες, Έμιλι Μπο Μπρίτζες και Εζέκιελ Τζέφρι Μπρίτζες. Ο Μπριτζς είναι χριστιανός. Επίσης, είναι αυστηρά χορτοφάγος από το 2004. Ο Μπρίτζες, ο αδερφός του Τζεφ και ο αείμνηστος πατέρας τους Λόιντ ήταν μεταξύ έξι βετεράνων που τιμήθηκαν με το Βραβείο Lone Sailor από το Μνημείο του Ναυτικού των Ηνωμένων Πολιτειών το 2011. Το βραβείο αναγνωρίζει βετεράνους του Ναυτικού, των Πεζοναυτών και της Ακτοφυλακής που έχουν διακριθεί ως πολίτες. Φιλμογραφία Παραπομπές Εξωτερικοί σύνδεσμοι Βραβευμένοι με Γκράμι Αμερικανοί άνδρες ηθοποιοί φωνής Αμερικανοί άνδρες ηθοποιοί τηλεόρασης Αμερικανοί άνδρες ηθοποιοί κινηματογράφου
en	wikipedia	N/A	The Capture of Bigfoot (a.k.a. The Legend of Bigfoot) is a 1979 horror film from Bill Rebane, the director of Monster A-Go-Go. Produced and originally released by Studio Film Corp, the film was re-released in 2010 by Troma Entertainment. Plot The creature known as Bigfoot has managed to elude capture for more than 25 years and a small town has made a cottage industry out of local Bigfoot sightings and merchandising. When a businessman decides to trap Bigfoot once and for all so that he can benefit, the town may ultimately lose the tourist profits that have filled the town's coffers. Cast Janus Raudkivi as The Legendary Creature of Arak Randolph Rebane as Little Bigfoot Otis Young as Jason George 'Buck' Flower as Jake William Dexter as Hank Jeana Keough as Dancer Stafford Morgan as Garrett Katherine Hopkins as Karen Richard Kennedy as Olsen John F. Goff as Burt John Eimerman as Jimmy Randolph Scott as Randy Wally Flaherty as Sheriff Cooper Durwood McDonald as John Harry Youstos as Harry Verkina Flower as Linda Greg Gault as Kevin Nelson C. Sheppo as Daniels Mitzi Kress as Elsie Woody Jarvis as Woody William D. Cannon as Carlsen Reception In his book All I Need to Know about Filmmaking I Learned from the Toxic Avenger, Troma president Lloyd Kaufman lists this film as one of the five worst Troma films ever distributed (along with Croaked: Frog Monster from Hell, also directed by Bill Rebane). Shot in Gleason, Wisconsin, the film's closing credits attribute the "wardrobe" to Kmart. References External links The Capture of Bigfoot at Rotten Tomatoes 1979 films American independent films Troma Entertainment films 1979 horror films Bigfoot films Films directed by Bill Rebane 1970s English-language films 1970s American films
en	contracts	US	Exhibit 10.6 [q3logoa01.jpg] Non-Qualified [DATE] AUTOMATIC DATA PROCESSING, INC. 2008 OMNIBUS AWARD PLAN STOCK OPTION GRANT AGREEMENT AUTOMATIC DATA PROCESSING, INC. (the “Company”), pursuant to the 2008 Omnibus Award Plan (the “Plan”), hereby irrevocably grants you (the “Participant”), on [DATE] the right and option to purchase shares of the Common Stock, par value $0.10 per share, of the Company subject to the restrictions, terms and conditions herein. WHEREAS, the Compensation Committee (the “Committee”) of the Board of Directors of the Company (the “Board”) has determined that it would be in the best interests of the Company and its stockholders to grant the award of options provided for herein to the Participant, on the terms and conditions described in this Stock Option Grant Agreement (this “Agreement”). NOW, THEREFORE, for and in consideration of the premises and the covenants of the parties contained in this Agreement, and for other good and valuable consideration, the receipt of which is hereby acknowledged, the parties hereto, for themselves, their successors and assigns, hereby agree as follows: 1. The option herein granted shall become exercisable in whole or in part as follows: (a) Exercisable as to [Vesting 1] of the shares (rounded down to the nearest whole share) on [Date 1]. (b) Exercisable as to an additional [Vesting 2] of the shares (rounded down to the nearest whole share) on [Date 2]. (c) Exercisable as to an additional [Vesting 3] of the shares (rounded down to the nearest whole share) on [Date 3]. (d) Exercisable in its entirety on and after [Date 4]; and (e) Exercisable in its entirety (i) upon the death of the Participant, or (ii) in the event of total and permanent disability of the Participant. (f) If the Participant retires from the Company at any time following the first anniversary of this Agreement and at such time satisfies the Normal Retirement Criteria, the option herein granted shall continue to become exercisable as set forth in clauses (b) through (d) of this Section 1. The Normal Retirement Criteria will be satisfied if the Participant shall (i) retire (and satisfy the Company’s criteria for retirement at such time) from the Company or any of its subsidiaries, divisions or business units, as the case may be, (ii) be at least 55 years of age at the time of such retirement, and (iii) have at least ten credited years of service with the Company or its subsidiaries at the time of such retirement. -------------------------------------------------------------------------------- (g) If a Participant who at the time of retirement satisfies the Normal Retirement Criteria subsequently dies or becomes totally and permanently disabled before such Participant’s option herein granted becomes exercisable in its entirety as set forth in clause (d) of this Section 1, the option herein granted shall become exercisable as set forth in clause (e) of this Section 1. (h) If a Participant who at the time of retirement satisfies the criteria set forth in Section 2(b)(iv) subsequently dies or becomes totally and permanently disabled before the expiration of 12 months after the retirement of the Participant, such Participant’s option herein granted shall become exercisable as set forth in clause (e) of this Section 1. (i) If, within 24 months following a Change in Control, the Participant’s employment with the Company or its Affiliates (or any successor thereto) is terminated either (x) by the Company or its Affiliates (or any successor thereto) without Cause (as defined in the Company’s Change in Control Severance Plan for Corporate Officers, as amended (the “CIC Plan”)) or (y) by the Participant with Good Reason (as defined in the CIC Plan), the option granted hereunder shall become exercisable in its entirety as of the date of such termination. (j) Except as provided in clauses (f) through (i) of this Section 1 or as the Committee may otherwise determine in its sole discretion, no option herein granted shall become exercisable following termination of the Participant’s employment from the Company or any of its subsidiaries (and no option herein granted shall become exercisable following the Company’s sale of the subsidiary, or the Company’s or a subsidiary’s sale of the division or business unit, that employs such Participant). (k) Notwithstanding clause (i) of this Section 1, the option granted hereunder shall become exercisable in its entirety as of immediately prior to the consummation of a Change in Control, unless the successor company, or a parent of the successor company in the Change in Control agrees to assume, replace, or substitute the option granted hereunder (as of the consummation of such Change in Control) with an option on substantially identical terms, as determined by the Committee. 2. The unexercised portion of the option herein granted shall automatically and without notice terminate and become null and void at the time of the earliest of the following to occur: (a) the expiration of ten years from the date on which the option was granted; (b) the expiration of 60 days from the date of termination of the Participant’s employment from the Company (including in connection with the sale of the subsidiary, division or business unit that employs such Participant) or any of its subsidiaries; provided, however, that (i) if the Participant’s employment from the Company or any of its subsidiaries terminates because of total and permanent disability, the provisions of sub-paragraph (c) shall apply, (ii) if the Participant shall die during employment by the Company or any of its subsidiaries or during the 60-day period following the date of termination of such employment, the provisions of sub-paragraph (d) below shall apply, (iii) if the Participant shall retire and satisfy the Normal Retirement Criteria, the provisions of sub-paragraph (e) below shall apply, and (iv) if the Participant shall (I) retire (and satisfy the Company’s criteria for retirement at such time) from the Company or any of its subsidiaries, divisions or business units, as the case may be, (II) be at least 55 years of age at the time of such retirement, and (III) have at least five (but less than ten) credited years of service with the Company and its subsidiaries at the time of such retirement, the provisions of sub-paragraph (f) below shall apply; 2 -------------------------------------------------------------------------------- (c) if Section 2(b)(i) applies, (i) if the Participant satisfied the Normal Retirement Criteria at the time of Participant’s total and permanent disability, the expiration of 36 months after termination of Participant’s employment from the Company or any of its subsidiaries because of total and permanent disability, or (ii) if the Participant did not satisfy the Normal Retirement Criteria at the time of Participant’s total and permanent disability, the expiration of 12 months after termination of Participant’s employment from the Company or any of its subsidiaries because of total and permanent disability; provided, however, that if the Participant shall die during the 36-month period specified in clause (i) of this Section 2(c) or the 12-month period specified in clause (ii) of this Section 2(c), as applicable, then the unexercised portion shall become null and void upon the expiration of 12 months after death of the Participant; (d) if Section 2(b)(ii) applies, (i) if the Participant satisfied the Normal Retirement Criteria at the time of death, the expiration of 36 months after death of the Participant, or (ii) if the Participant did not satisfy the Normal Retirement Criteria at the time of death, 12 months after death of the Participant; (e) if Section 2(b)(iii) applies, the expiration of 37 months after the retirement of the Participant; provided, however, that if such Participant shall die during the 37 month period following the date of such Participant’s retirement, then the unexercised portion shall become null and void on the later of (i) the expiration of 37 months after the retirement of the Participant and (ii) 12 months after death of the Participant; and (f) if Section 2(b)(iv) applies, the expiration of 12 months after the retirement of the Participant; provided, however, that if such Participant shall die during the 12 month period following the date of such Participant’s retirement, then the unexercised portion shall become null and void on the expiration of 12 months after death of the Participant. 3. Notwithstanding the foregoing, in the event that any unexercised portion of the option herein granted would terminate and become null and void in accordance with Section 2 and the Fair Market Value of the unexercised portion of the option herein granted exceeds the full price for each of the shares purchased pursuant to such option, the then vested portion of the option herein granted shall be deemed to be automatically exercised by the Participant on such last trading day by means of a net exercise without any action by the Participant. Upon such automatic exercise, the Company shall deliver to the Participant the number of shares of Common Stock for which the option was deemed exercised less the number of shares of Common Stock having a Fair Market Value, as of such date, sufficient to (1) pay the full price for each of the shares of Common Stock purchased pursuant to the option herein granted and (2) satisfy all applicable required tax withholding obligations. Any fractional share shall be settled in cash. For the avoidance of doubt, and notwithstanding any provision (or interpretation) of Section 2 to the contrary, the unexercised portion of the option herein granted shall automatically and without notice terminate and become null and void upon the expiration of ten years from the date of this Agreement. 4. The full price for each of the shares purchased pursuant to the option herein granted shall be $XX.XX. 5. Full payment for shares purchased by the Participant shall be made at the time of the exercise of the option in whole or in part. No shares shall be issued until full payment therefore has been made, and the Participant shall have none of the rights of a shareholder with respect to any shares subject to this option until such shares shall have been issued. 6. No option granted hereunder may be assigned, alienated, pledged, attached, sold or otherwise transferred or encumbered by a Participant other than by will or by the laws of descent and distribution and any such purported assignment, alienation, pledge, attachment, sale, transfer or encumbrance shall be void and unenforceable against the Company or any Affiliate. 7. In the event of one or more stock splits, stock dividends, stock changes, reclassifications, recapitalizations or combinations of shares prior to complete exercise of the option herein granted which change the character or amount of the shares subject to the option, this option to the extent that it shall not have been exercised, shall entitle the Participant or the Participant’s executors or administrators to receive in substitution such number and kind of shares as he, she or they would have been entitled to receive if the Participant or the Participant’s executors or 3 -------------------------------------------------------------------------------- administrators had actually owned the shares subject to this option at the time of the occurrence of such change; provided, however that if the change is of such nature that the Participant or the Participant’s executors or administrators, upon exercise of the option, would receive property other than shares of stock, then the Board shall adjust the option so that he, she or they shall acquire only shares of stock upon exercise, making such adjustment in the number and kind of shares to be received as the Board shall, in its sole judgment, deem equitable; provided, further, that the foregoing shall not limit the Company’s ability to otherwise adjust the option in a manner consistent with Section 12 of the Plan. 8. The effectiveness of the option granted hereunder is conditioned upon (i) the Participant having executed and delivered to the Company in connection with previous stock option grants a restrictive covenant, or (ii) the execution and delivery by the Participant within six months from the date of this Agreement of the restrictive covenant furnished herewith. If the Company does not receive the signed (whether electronically or otherwise) restrictive covenant within such six-month period, this Agreement shall be terminable by the Company. 9. Notwithstanding anything to the contrary contained herein, the option granted hereunder may be terminated and become null and void without consideration if the Participant, as determined by the Committee in its sole discretion (i) engages in an activity that is in conflict with or adverse to the interests of the Company or any Affiliate, including but not limited to fraud or conduct contributing to any financial restatements or irregularities, or (ii) without the consent of the Company, while employed by or providing services to the Company or any Affiliate or after termination of such employment or service, violates a non-competition, non-solicitation or non-disclosure covenant or agreement between the Participant and the Company or any Affiliate. If the Participant engages in any activity referred to in the preceding sentence, the Participant shall, at the sole discretion of the Committee, forfeit any gain realized in respect of the option granted hereunder (which gain shall be deemed to be an amount equal to the difference between the price for shares set forth in Section 4 above and the Fair Market Value (as defined in the Plan), on the applicable exercise date, of the shares of Common Stock for which the option was exercised), and repay such gain to the Company. 10. The provisions of the Plan are hereby incorporated herein by reference. Except as otherwise expressly set forth herein, this Agreement shall be construed in accordance with the provisions of the Plan and any capitalized terms not otherwise defined in this Agreement shall have the definitions set forth in the Plan. In the event of any inconsistency between this Agreement and the terms of the CIC Plan that would otherwise apply to the option herein granted, the terms of this Agreement shall control. For the avoidance of doubt: (1) the terms of Section 1.2 of the CIC Plan shall not apply to the option granted under this Agreement, and (2) any acceleration of vesting of the option herein granted shall be deemed to be accelerated under the terms of the CIC Plan for purposes of Section 1.3 of the CIC Plan. 11. Any right of the Company contained in this Agreement may be waived in writing by the Committee. No waiver of any right hereunder by any party shall operate as a waiver of any other right, or as a waiver of the same right with respect to any subsequent occasion for its exercise, or as a waiver of any right to damages. No waiver by any party of any breach of this Agreement shall be held to constitute a waiver of any other breach or a waiver of the continuation of the same breach. 12. The invalidity or unenforceability of any provision of this Agreement shall not affect the validity or enforceability of any other provision of this Agreement, and each other provision of this Agreement shall be severable and enforceable to the extent permitted by law. 13. Nothing contained in this Agreement shall be construed as giving the Participant any right to be retained, in any position, as an employee, consultant or director of the Company or its Affiliates or shall interfere with or restrict in any way the right of the Company or its Affiliates, which are hereby expressly reserved, to remove, terminate or discharge the Participant with or without cause at any time for any reason whatsoever. Although over the course of employment terms and conditions of employment may change, the at-will term of employment will not change. 14. The terms of this Agreement shall be binding upon and inure to the benefit of the Company, its successors and assigns, the Participant and the beneficiaries, executors, administrators, heirs and successors of the Participant. 4 -------------------------------------------------------------------------------- 15. This Agreement and the Plan contain the entire agreement and understanding of the parties hereto with respect to the subject matter contained herein and supersede all prior communications, representations and negotiations in respect thereto. No change or modification of any provision of this Agreement shall be valid unless the same be in writing and signed by the parties hereto, except for any changes permitted without consent of the Participant under the Plan. 16. This Agreement shall be construed and interpreted in accordance with the laws of the State of Delaware without regard to principles of conflicts of law thereof, or principles of conflicts of laws of any other jurisdiction which could cause the application of the laws of any jurisdiction other than the State of Delaware. By: ______________________________________ [Name] [Title] 5
en	caselaw	US	Case: 17-11456 Document: 00514642847 Page: 1 Date Filed: 09/14/2018 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit No. 17-11456 FILED Summary Calendar September 14, 2018 Lyle W. Cayce Clerk UNITED STATES OF AMERICA, Plaintiff−Appellee, versus NEIL NICK RENE, Defendant−Appellant. Appeals from the United States District Court for the Northern District of Texas No. 4:12-CR-95-3 Before SMITH, ELROD, and WILLETT, Circuit Judges. PER CURIAM: * Neil Rene, federal prisoner #26589-077, pleaded guilty of conspiracy to * Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4. Case: 17-11456 Document: 00514642847 Page: 2 Date Filed: 09/14/2018 No. 17-11456 possess with intent to distribute 50 kilograms or more of marihuana and con- spiracy to launder monetary instruments. He was sentenced to concurrent terms of 151 months. He appeals the denial of his motion for reconsideration of the order denying his 18 U.S.C. § 3582(c)(2) motion for reduction in sentence. The motion for reconsideration was filed more than 14 days after the ruling on the § 3582(c)(2) motion. The district court therefore lacked jurisdic- tion to act on the motion for reconsideration. See United States v. Miramontez, 995 F.2d 56, 58 n.2 (5th Cir. 1993); United States v. Cook, 670 F.2d 46, 48 (5th Cir. 1982); see also United States v. Early, 27 F.3d 140, 142 (5th Cir. 1994) (affirming the denial of an unauthorized postjudgment motion because the dis- trict court lacked jurisdiction). Accordingly, the order denying reconsideration is AFFIRMED. 2
de	other	N/A	Einstellung des Verfahrens wegen einer Verkehrsordnungswidrigkeit Im OWi-Verfahren gibt § 47 OWiG der Verfolgungsbehörde oder dem Richter die Möglichkeit, das Verfahren ohne weitere Sanktionen einzustellen, wenn eine Ahndung nicht für geboten erachtet wird. Bei Geldbußen bis 100,00 € bedarf es bei gerichtlicher Einstellung in der Hauptverhandlung keiner Zustimmung der Staatsanwaltschaft, wenn diese ausdrücklich nicht an der Hauptverhandlung teilnehmen wollte. Einstellung vor Zulassung der Rechtsbeschwerde Hält der Betroffene irrtüumlich die Teileinstellung eines verkehrsrechtllichen Strafverfahrens durch die Staatsanwaltschaft für eine Beendigung des gesamten Verfahrens und versäumt er daraufhin die Einspruchsfrist gegen den Bußgedbescheid der Verwaltungsbehörde, so gebietet es der Anspruch auf rechtliches Gehör, ihm Wiedereinsetzung in den vorigen Stand zu gewähren, wenn die Verwaltungsbehörde ihm auf seine Gegenvorstellungen hin noch eine schriftliche Stellungnahme zugesagt hat. OLG Stuttgart v. 10.08.1998: BGH v. 03.12.1998: OLG Hamm v. 13.02.2001: Die Zuständigkeit des Gerichts, ein Verfahren gemäß OWiG § 47 Abs 2 einzustellen, beginnt mit dem Eingang der von der Staatsanwaltschaft vorgelegten Akten (OWiG § 69 Abs 4 S 2) und endet mit dem Urteil bzw einem Beschluss nach OWiG § 72. Eine gerichtliche Einstellung eines Ordnungswidrigkeitenverfahrens nach § 47 Abs. 2 OWiG wird immer dann in Betracht zu ziehen sein, wenn eine Ahndung der Tat der ansonsten üblichen Verwaltungspraxis widersprechen würde, denn solche internen Richtlinien und Weisungen sollen gerade die gleichmäßige Behandlung aller Bürger gewährleisten. OLG Hamburg v. 27.03.2015: Lange Verfahrensdauer - Verletzung des Beschleunigungsgebots Einstellung vor Zulassung der Rechtsbeschwerde: OLG Hamm v. 29.09.1998: Die Einstellung des Verfahrens durch das Rechtsbeschwerdegericht nach OWiG § 47 Abs 2 setzt die vorherige Zulassung der Rechtsbeschwerde nach OWiG §§ 79 Abs 1 S 2, 80 Abs 1 nicht voraus. Die vorherige Zulassung der Rechtsbeschwerde ist für eine Verfahrenseinstellung nach § 47 Abs. 2 OWiG nicht erforderlich. OLG Jena v. 06.08.2014:
en	wikipedia	N/A	JumpStart (known as Jump Ahead in the United Kingdom) is an educational media franchise for children, consisting mostly of educational games, produced by JumpStart Games. The series originally consisted of a series of educational PC games but has since expanded to include workbooks, direct-to-video films, mobile apps, and other media, including a massive multiplayer online game located at JumpStart.com, that were launched on March 10, 2009. History Early era (1994–1997) The first game in the early learning software series, JumpStart Kindergarten, was created in 1994 by independent developer, Fanfare Software (founded 1988), and published by Knowledge Adventure (founded 1991). Afterwards, Fanfare was also known to have developed two more games; JumpStart Preschool and JumpStart 1st Grade before being acquired by Knowledge Adventure on August 9, 1995. Later, Fanfare founder and chairman, Barton Listick, became vice president of Knowledge Adventure, while his staff had relocated to Knowledge Adventure's headquarters in Glendale, California. Meanwhile, Knowledge Adventure founder, Bill Gross, hoped the acquisition would allow the JumpStart series to expand into international markets, as well as multiple platforms, on-line, and the Internet, to supplement the home and school markets. During the period of time, Listick was also optimistic that the added resources of the larger organisation would allow him to create a "JumpStart Elementary School" of compelling and exciting children's software. Microtimes retrospectively wrote that the acquisition of the early learning products augmented Knowledge Adventure's strengths. In October, Steve Chadima, vice president of marketing services at Knowledge Adventure said that while JumpStart sales were strong, and the series was about to be extended with JumpStart 2nd Grade, he said: "We're testing concepts for third grade to see if it is viable...I don't know if this is going to work with higher grade levels." However, JumpStart Adventures 3rd Grade: Mystery Mountain would end up being released in 1996, and many higher grade games followed. According to the Chicago Sun-Times, Knowledge Adventure "started the baby trend when it introduced JumpStart Toddlers in 1996". On February 3, 1997, the privately-held Knowledge Adventure was acquired by CUC International, becoming a wholly owned subsidiary of the CUC Software division alongside Davidson & Associates, Blizzard Entertainment, and Sierra On-Line; CUC Software would be the label that marketed the JumpStart games. JumpStart Typing, JumpStart Spanish, JumpStart Kindergarten II, JumpStart 1st Grade Reading, JumpStart 1st Grade Math, JumpStart 2nd Grade Math and JumpStart 5th Grade were premiered at the 1997 Electronic Entertainment Expo. Contemporary era (2009–present) After launching JumpStart 3D Virtual World in 2009, Knowledge Adventure noted they were adding online worlds and casual mobile games, console games, and traditional web-based browser games to their JumpStart catalogue. That year, JumpStart was advertised as offering the first browser game with "high quality 3D graphics and advanced gameplay". James Czulewicz, Vice President of Sales and Planning at Knowledge Adventure said that JumpStart Pet Rescue, released in August 2009, was the "first educational product for the Wii." The trademark "JUMPSTART GET MOVING" was issued by the United States Patent and Trademark Office on November 23, 2010. On February 19, 2011, Knowledge Adventure announced that the JumpStart brand had entered the console market by making Crazy Karts for Wii (released in February); and Deep Sea Escape (released in March) and Legend of Lost Island for the Nintendo DS (released in March). On October 6, 2011, Knowledge Adventure announced that the launch of casual gaming brand Twisted Games. The company had previously entered the mobile gaming market with 2010's JumpStart Preschool Magic of Learning, which was followed by other JumpStart and Math Blaster titles. On October 9, 2012, Knowledge Adventure announced that it was changing its name to JumpStart Games. References to "JumpStart" after this date often refer to the successor to Knowledge Adventure, rather than the Jumpstart series specifically. On July 3, 2017, JumpStart Games was acquired by a Chinese company, NetDragon Websoft. Design Plot and gameplay The purpose of the bulk of their games is to drill young players in specific subjects and skills, as required by elementary and secondary school curriculum. These drills are often embedded within entertaining gameplay. The storylines typically involve one or more animated characters facing a problem and asking the player for help; therefore, the games are goal oriented. The storylines are, by design, shallow and keep the player focused on gameplay. Art The art and animations for Fanfare Studio's early games were virtually paperless, being rendered with a mouse and tablet. Additional artwork was done by Knowledge Adventure's in-house and contract artist Ann Pickard for their first three games and, previous to the advent of 3D compute graphics, for their early games, Maurice Kimball drew the backgrounds. During the mid-90s, former musician and BigFins band member David Rees joined Knowledge Adventure as Art Director and music composer until his leave in 2002. Vivendi Universal Games artist Marcela Cabrera did the illustrations for the games around 1998 and directed the art for the games developed the following year. The backgrounds for the JumpStart World games were sketched and lined by the lead artist and illustrator Maurice Kimball. The backgrounds for the JumpStart SpyMasters games were sketched, hand drawn and inked by Brian White while animator Brian Reynolds worked on the flash animation for the background objects and characters. Educational goals The concept behind the JumpStart Learning System was to keep track of a student's successes and struggles, all while teaching an entire grade or subject through a proper balance of puzzles, games and education. To cater to different audiences and student goals, Jumpstart binned their products into three categories: Grade-based products, covering all topics typically taught in a single year of elementary or secondary school Subject-based products, focusing on specific topics Learning products, teaching basics while exploring a whole new world The series' "rigorous methodology" includes input from kids advisory teams, family testing, child development specialists, teachers, and educational experts. In addition, Knowledge Adventure developed three techniques behind their products: JumpStart Assessment Technology - To customize individual skill levels. JumpStart Adaptive Learning Technology - To customize program difficulty levels to coincide with a user's abilities. JumpStart Tutor Technology - To help a user overcome any obstacles. In 1995, JumpStart claimed to be the first educational software series to cover entire curricula by grade level, and that this was achieved through reinforcing classroom lessons with cartoon guides. For instance, in JumpStart First Grade, "children ages 5-7 learn 92 educational skills in 18 modules teaching math, geography, science and reading comprehension from eight interactive books with 52 illustrated stories". These "curriculum and skills products" introduced several innovative edutainment features, such as Progress Reports (allowing parents and teachers to track progress) and Adaptive Learning (allowing the game to automatically change in difficulty based on the player's performance). The developers believe it is vital to achieving the proper balance between education and entertainment. Diana Pray, the senior producer of JumpStart titles, said "we give [the player] enough story to make them feel like they are in a game", while offering reward-based incentives to encourage progress. While noting that the "dominant theory since the infancy of the [edutainment] genre has been to sugarcoat the academic drudgery and make learning child's play", The Washington Post reporter Don Oldenburg, the newspaper noted that JumpStart was more "overtly educational" than most, offering grade-specific, curriculum-oriented products, adding that Knowledge Adventure had "got the jump on the industry" by being the first mover in the summer of that year. In 2011, Knowledge Adventure President and CEO David Lord said that "JumpStart and Math Blaster have already helped millions of English speaking students and English Language learners discover that learning can be fun". Products in the franchise Compilations Reception Critical reception JumpStart Study Helpers Math Booster and Spelling Bee were notable for allowing users to edit the math problems or words used in gameplay. Carolyn Handler Miller of Digital Storytelling: A Creator's Guide to Interactive Entertainment, wrote that the series "found just the right balance between storyline and other demands of educational titles". The series has reputation for providing "safe, age appropriate" games for children. The Houston Chronicle praised the series for "offer[ing] many and varied academic activities, plenty of play-oriented pursuits, incentives to spur and reward achievement and all the interactive trimmings – cool characters, great 3-D graphics and snappy sound effects", describing the World Kindergarten, 1st Grade and 2nd Grade as superlative pieces of educational software. Commercial performance Knowledge Adventure made $35 million in sales in 1994 by selling titles such as JumpStart Kindergarten and Bug Adventures. JumpStart Kindergarten was 8th most popular titles in the CD-ROM category in the Washington area in the week ending October 14, 1995, and 9th in the week ending May 4, 1996. Throughout 1997, JumpStart Toddlers took in over $4 million. In the first half of 1997 four of the top five educational titles for Windows were JumpStart products, while four of the top ten DOS/Windows home education titles were JumpStart. Two of the top selling retail CD Roms of August 1997 were JumpStart products (5th and 6th), after Microsoft Windows 95 Upgrade, Norton Utilities, Myst, and Viruscan. JumpStart 1st Grade (3rd), JumpStart Adventures 3rd Grade (4th), JumpStart 2nd Grade (5th), JumpStart Kindergarten II (6th), JumpStart Preschool (7th), JumpStart Adventures Fourth Grade (8th), JumpStart Toddlers were within the top-selling educational software across 13 U.S. software retail chains in the week ending September 19, 1998. Jumpstart Preschool (2nd), Jumpstart First Grade (3rd), Jumpstart Kindergarten (7th), and Jumpstart Second Grade (8th) were among the top-selling home-education software across 13 software retail chains in the week ending May 1, 1999. By 2002, the series sold over 13 million units. Awards and nominations As of 2017, the series won over 300 awards. \|- \| 1998 \| JumpStart Spanish \| Parent's Choice Gold Award \| \|- \| 1999 \| JumpStart Adventures 6th Grade \| Parent's Choice Gold Award \| \|- \| 2001 \| JumpStart Languages \| Parent's Choice Silver Honor \| \|- \| 2003 \| JumpStart Study Helpers: Spelling Bee \| National Parenting Seal of Approval \| \|- \| 2005 \| JumpStart Reading with Karaoke \| National Parenting Seal of Approval \| \|- \| 2005 \| JumpStart Reading With Karaoke \| Parent's Choice Silver Honor \| \|- \| 2007 \| JumpStart World: Kindergarten \| Parent's Choice Recommended \| \|- \| 2007 \| JumpStart World: First Grade \| Parent's Choice \| \|- \| 2007 \| JumpStart World: Second Grade \| Parent's Choice Recommended \| \|- \| 2007 \| JumpStart World 1st Grade \| iParenting Media Award \| \|- \| 2007 \| JumpStart World 2nd Grade \| iParenting Media Award \| \|- \| 2008 \| JumpStart World Kindergarten \| Silver Recipient \| \|- \| 2008 \| JumpStart Advanced Preschool World \| Toy Man Award of Excellence & eChoice Award \| \|- \| 2008 \| \| Toy Man Award of Excellence & eChoice Award \| \|- \| 2008 \| \| Toy Man Award of Excellence & eChoice Award \| \|- \| 2008 \|? \| iParenting Media Awards \| \|- \| 2008 \| JumpStart World Kindergarten \| The Toy Man Award of Excellence \| \|- \| 2008 \| JumpStart 3D Virtual World: The Legend of Grizzly McGuffin \| National Parenting Seal of Approval \| \|- \| 2008 \| JumpStart 3D Virtual World: Quest for the Color Meister \| National Parenting Seal of Approval \| \|- \| 2008 \| JumpStart 3D Virtual World: Trouble in Town \| National Parenting Seal of Approval \| \|- \| 2008 \| JumpStart 3D Virtual World: My First Adventure \| National Parenting Seal of Approval \| \|- \| 2008 \| JumpStart Advanced Preschool World Premium Edition \| National Parenting Seal of Approval \| \|- \| 2008 \| JumpStart World \| National Parenting Seal of Approval \| \|- \| 2011 \| Jumpstart.com \| National Parenting Seal of Approval \| \|- \| 2012 \| Jumpstart \| National Parenting Seal of Approval \| \|- \| 2013 \| JumpStart 3D Virtual World \| 2013 ON for Learning Award \| \|} References External links Video game franchises Phonics curricula Children's educational video games Video game franchises introduced in 1994 Video games developed in the United States
en	legislation	EU	Important legal notice \| 52006PC0310 Proposal for a Council Regulation imposing a definitive anti-dumping duty on imports of potassium chloride originating in Belarus and Russia /* COM/2006/0310 final / [pic] \| COMMISSION OF THE EUROPEAN COMMUNITIES \|Brussels, 14.6.2006COM(2006) 310 finalProposal for aCOUNCIL REGULATIONimposing a definitive anti-dumping duty on imports of potassium chloride originating in Belarus and Russia(presented by the Commission)EXPLANATORY MEMORANDUMCONTEXT OF THE PROPOSAL \|Grounds for and objectives of the proposal This proposal concerns the application of Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community, as last amended by Council Regulation (EC) No 2117/2005 of 23 December 2005 (‘the basic Regulation’) in the proceeding concerning imports of potassium chloride originating in Belarus and Russia. \|General context This proposal is made in the context of the implementation of the basic Regulation and is the result of an investigation which was carried out in line with the substantive and procedural requirements laid out in the basic Regulation. \|Existing provisions in the area of the proposal The Council, by Regulation (EEC) No 3068/92 imposed definitive anti-dumping duties on imports of potash originating, inter alia, in Belarus and Russia. Following an expiry review pursuant to Article 11(2) and an interim review pursuant to Article 11(3) of the basic Regulation, the Council, by Regulation No 969/2000, decided that the above-mentioned measures should be maintained and amended the form of the measures. The measures were imposed in the form of a fixed amount in euro per tonne for the various categories and grades of potash. By Regulation (EC) No 992/2004, the Council provided for the exemption from the anti-dumping duties of imports into the new Member States that acceded to the European Union on 1 May 2004 made under the terms of special undertaking offers, and authorised the Commission to accept those enlargement undertakings. By Regulation (EC) No 1002/2004, the Commission accepted special enlargement undertakings from two exporting producers in Russia and one in Belarus. By Regulation (EC) No 858/2005, the Commission accepted new special undertakings from these exporting producers for a further period which ended on 13 April 2006. By Regulation (EC) 1891/2005, the Council amended Regulation (EEC) No 3068/92 replacing the fixed amounts of duties with individual ad valorem duty for all potash types manufactured by the Russian applicants. By Decision 2005/802/EC, the Commission accepted EU25 wide undertakings from the two Russian producers. \|Consistency with other policies and objectives of the Union Not applicable. \|CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT \|Consultation of interested parties \|Interested parties concerned by the proceeding have already had the possibility to defend their interests during the investigation, in line with the provisions of the basic Regulation. \|Collection and use of expertise \|There was no need for external expertise. \|Impact assessment This proposal is the result of the implementation of the basic Regulation. The basic Regulation does not foresee a general impact assessment but contains an exhaustive list of conditions that have to be assessed. \|LEGAL ELEMENTS OF THE PROPOSAL \|Summary of the proposed action On 13 April 2005, the Commission initiated an anti-dumping expiry review investigation with regard to imports of potassium chloride originating in Belarus and Russia. The purpose of this investigation was to examine whether there is continuation or recurrence of dumping regarding imports of potassium chloride originating in Belarus and Russia, resulting in a continuation or recurrence of injury to the Community industry. On the same date the Commission initiated a partial interim review investigation limited to the dumping aspects with regard to imports of potassium chloride originating in Belarus. The investigation showed that imports of potassium chloride originating in Belarus and Russia were dumped, and a likelihood of continuation of injury was established. It is therefore concluded that anti-dumping measures have to be maintained on imports from Belarus and Russia. Moreover, as a result of the interim review investigation the form and the level of the anti-dumping duties applicable to imports of potassium chloride originating in Belarus should be amended to reflect the results of the investigation. It is therefore proposed that the Council adopts the attached proposal for a Regulation which should be published in the Official Journal of the European Union by 12 July 2006 at the latest. \|Legal basis Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community, as last amended by Council Regulation (EC) No 2117/2005 of 23 December 2005. \|Subsidiarity principle The proposal falls under the exclusive competence of the Community. The subsidiarity principle therefore does not apply. \|Proportionality principle The proposal complies with the proportionality principle for the following reasons: \|The form of action is described in the above-mentioned basic Regulation and leaves no scope for national decision. \|Indication of how financial and administrative burden falling upon the Community, national governments, regional and local authorities, economic operators and citizens is minimized and proportionate to the objective of the proposal is not applicable. \|Choice of instruments \|Proposed instruments: regulation. \|Other means would not be adequate for the following reason: Other means would not be adequate because the basic Regulation does not foresee alternative options. \|BUDGETARY IMPLICATION \|The proposal has no implication for the Community budget. \|1. Proposal for aCOUNCIL REGULATIONimposing a definitive anti-dumping duty on imports of potassium chloride originating in Belarus and RussiaTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community,Having regard to Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community[1] (‘the basic Regulation’) and in particular Article 11(2) and 11(3) thereof,Having regard to the proposal submitted by the Commission after consulting the Advisory Committee,Whereas:A. PROCEDURE1. Measures in force(1) The Council, by Regulation (EEC) No 3068/92[2] (‘the original Regulation’), imposed definitive anti-dumping duties on imports of potassium chloride (‘potash’ or ‘the product concerned’) originating, inter alia, in Belarus and Russia (‘the countries concerned’).(2) Following an expiry review pursuant to Article 11(2) and an interim review pursuant to Article 11(3) of the basic Regulation (‘the previous investigation’) the Council, by Regulation No 969/2000[3], decided that the above-mentioned measures should be maintained and amended the form of the measures. The measures were imposed in the form of a fixed amount in euro per tonne for the various categories and grades of potash.(3) By Regulation (EC) No 992/2004[4], the Council provided for the exemption from the anti-dumping duties of imports into the new Member States that acceded to the European Union on 1 May 2004 (‘the EU-10’) made under the terms of special undertaking offers (‘enlargement undertakings’), and authorised the Commission to accept those enlargement undertakings. On this basis, the Commission, by Regulation (EC) No 1002/2004[5], accepted enlargement undertakings from (i) an exporting producer in Belarus jointly with companies situated in Austria, Lithuania and Russia, (ii) from an exporting producer in Russia jointly with companies situated in Russia and Austria, and (iii) from an exporting producer in Russia jointly with a company situated at the time of acceptance in Cyprus.(4) By Regulation (EC) No 858/2005[6], the Commission accepted new undertakings from the exporting producers mentioned above until 13 April 2006.(5) Following two separate partial interim review investigations pursuant to Article 11(3) of the basic Regulation, requested by the Russian exporting producers JSC Silvinit and JSC Uralkali, the Council, by Regulation (EC) 1891/2005[7], amended Regulation (EEC) No 3068/92 replacing the fixed amounts of duties with individual ad valorem duties for all potash types manufactured by these Russian companies. By Commission Decision No 2005/802/EC[8], undertakings were accepted from the two applicant companies.(6) Following the publication of a notice of impending expiry of the anti-dumping measures in force[9], the measures on imports originating in Ukraine expired on 12 May 2005 since no request for an expiry review was lodged.2. Requests for review2.1. Request for an expiry review(7) Following the publication of the above-mentioned notice of impending expiry, the Commission received a request to review these measures with regard to Russia and Belarus pursuant to Article 11(2) of the basic Regulation.(8) The request was lodged on 10 February 2005 by the European Potash Producers Association (‘the applicant’) on behalf of producers, whose collective output constitutes about 99% of the Community production of potash, i.e. a major proportion of the total Community production.(9) The request was based on the grounds that the expiry of the measures would be likely to result in the continuation or recurrence of dumping and injury to the Community industry. Indeed, the applicant alleged that potash from the countries concerned is still being sold at dumped prices in the Community. The applicant also claimed that imports of the product concerned from Belarus and Russia have increased and the volumes and the prices of the imported product have continued to have a negative impact on the market share held, the quantities sold and the level of prices charged by the Community industry, resulting in substantial adverse effects on the overall performance and financial situation of the Community industry. Finally, the applicant alleged the likelihood of further injurious dumping and presented evidence that if measures were allowed to lapse the fragile situation of the Community industry would further deteriorate.(10) Having determined, after consulting the Advisory Committee, that sufficient evidence existed for the initiation of an expiry review, the Commission initiated an investigation through the publication of a notice of initiation[10] pursuant to Article 11(2) of the basic Regulation.2.2. Request for a partial interim review(11) A partial interim review limited to dumping was requested by the sole exporting producer in Belarus, Republican Unitary Enterprise Production Amalgamation Belaruskali (‘Belaruskali’).(12) Belaruskali provided evidence that, as far it is concerned, the circumstances on the basis of which measures were established have changed and that these changes are of a lasting nature.(13) Belaruskali demonstrated that a comparison of normal value in an appropriate market economy third country and its export prices to the EU over an extended period would lead to a reduction of dumping significantly below the level of the current measures. Therefore, the continued imposition of the measures at the existing level, which is based on the dumping previously established, would no longer be necessary to offset dumping.(14) Having determined, after consulting the Advisory Committee, that sufficient evidence existed for the initiation of this partial interim review, the Commission initiated an investigation through the publication of a notice of initiation[11] pursuant to Article 11(3) of the basic Regulation.3. The investigation3.1. Period of investigation(15) The investigation of the likelihood of a continuation or recurrence of dumping for the expiry review pursuant to Article 11(2) of the basic Regulation concerning Belarus and Russia covered the period from 1 January to 31 December 2004 ('IP' or the 'investigation period'). The examination of trends relevant for the assessment of the likelihood of a continuation or recurrence of injury covered the period from 1 January 2001 up to the end of the IP ('the period considered').(16) The investigation period for the partial interim review pursuant to Article 11(3) of the basic Regulation concerning Belarus is the same as the one of the expiry review.3.2. Parties concerned by the investigation(17) The Commission officially advised the Community producers, the exporters and producers in the exporting countries and the importers/users as well as their representative associations known to be concerned and the representatives of the exporting countries of the initiation of the two reviews. The Commission sent questionnaires to all these parties and to those who made themselves known within the time limit set in the notices of initiation. In addition, the known producers in Canada, which was selected as the potential analogue country, were contacted and received questionnaires. The Commission also gave the parties directly concerned the opportunity to make their views known in writing and to request a hearing.(18) The three Community producers replied to the questionnaire. Fourteen unrelated importers and/or users also supplied full questionnaire replies and made their views known in writing.(19) Replies to the questionnaires were received from three exporting producers in the countries concerned, as well as from five importers in the Community and one exporting trader in Russia which were related to the exporting producers.(20) One producer in the analogue country provided a complete questionnaire response and another producer in the analogue country provided detailed information concerning its cost of production of the like product.3.3. Interested Parties and verification visits(21) The Commission sought and verified all information deemed necessary to determine whether or not there is a likelihood of a continuation or recurrence of dumping and injury and whether the continued imposition of the measures is in the Community interest or not. The Commission also sought and verified all information deemed necessary to determine the level of dumping for the sole exporting producer in Belarus. Investigations were carried out at the premises of the following companies:(a) Community producers- Cleveland Potash Limited, Saltburn, United Kingdom,- Iberpotash, S.A., Suria (Barcelona), Spain,- K+S Kali GmbH, Kassel, Germany;(b) Exporting producers in Russia- JSC Silvinit (‘Silvinit’), Solikamsk, Perm Region, Russia,- JSC Uralkali (‘Uralkali’), Berezniki, Perm Region, Russia;(c) Related exporter to JSC Silvinit and Belaruskali- International Potash Company (‘IPC’), Moscow, Russia;(d) Related importer of JSC Silvinit and Belaruskali- Belurs GmbH (‘Belurs’), Vienna, Austria;(e) Producers in the analogue country- Agrium, Inc. (‘Agrium’), Calgary, Alberta, Canada,- PCS Potash Corp, Inc (‘PCS’). Saskatoon, Saskatchewan, Canada;(f) Unrelated importers in the Community- AUREPIO SP, Warsaw, Poland;(g) Unrelated users in the Community- Zaklady Chemiczne "Police" SA, Police, Poland,- Fosfan S.A., Szczecin, Poland,- Tessenderlo Chemie NV/SA, Brussels, Belgium,- Yara SA, Brussels, Belgium.B. PRODUCT CONCERNED AND LIKE PRODUCT1. The product concerned(22) The product concerned is the same as in the previous investigation, i.e. potassium chloride (‘potash’). It is generally used as agricultural fertiliser, directly, blended with other fertilisers or after transformation into a complex fertiliser known as NPK (nitrogen, phosphor, potash). The potassium content is variable and is expressed as a percentage of the weight of potassium oxide (K2O) on the dry anhydrous product.(23) Potash is generally commercialised in either a standard/powder form (standard potash) or in an “other than standard” form that includes but is not limited to a granular form (granular potash). The product is classified into three basic categories, based on the K2O content, namely:- potassium content not exceeding 40% K2O - falling under CN code 3104 20 10,- potassium content exceeding 40% K2O but less than or equal to 62% - falling under CN code 3104 20 50,- potassium content over 62% K2O - falling under CN code 3104 20 90and certain special mixtures or blends with a high content of potash, namely:- potassium content equal to or exceeding 35% K2O but not exceeding 40% - falling under CN codes ex 3105 20 10, ex 3105 20 90, ex 3105 60 90, ex 3105 90 91 and ex 3105 9099,- potassium content exceeding 40% K2O but not exceeding 62% - falling under CN codes ex 3105 20 10, ex 3105 20 90, ex 3105 60 90, ex 3105 90 91 and ex 3105 90 99.As in the previous investigations, it was established that the different types and qualities of potash all share the same basic physical and chemical characteristics and essentially the same basic use. Therefore, they are to be considered as one single product.2. Like product(24) The investigation confirmed that the product concerned and the potash produced and sold by the Community producers on the Community market, as well as the potash produced and sold on the domestic market of the countries concerned and that produced and sold by Canadian producers on the Canadian market have the same basic physical and chemical properties and the same uses. They are therefore considered to be a like product within the meaning of Article 1(4) of the basic Regulation.(25) One exporter in Russia requested the exclusion of standard potash with a K2O content higher than 62%, which, it was claimed, is only used in pharmaceutical applications, has different prices and is delivered as packed (as opposed to the bulk deliveries of potash used as a fertilizer). However, as explained above, the product concerned shares the same basic physical characteristics and basic chemical composition of potash of other grades. Regarding the alleged price differences, the investigation has shown that this product is frequently sold at prices comparable to potash with a K2O content of 60% - 62%. Furthermore, neither the fact that it has a slightly higher K2O content nor the way it is packed prevents it from being used as a fertiliser. Therefore, this claim had to be rejected.C. DUMPING1. Dumping of imports during the investigation period1.1. Belarus1.1.1. Analogue Country(26) Since Belarus is considered a non-market economy country, the Commission had to determine the normal value in this case on the basis of data obtained from producers in a market economy third country, in accordance with Article 2(7) of the basic Regulation. In the notice of initiation, Canada was envisaged as an appropriate analogue country. Canada was also the analogue country used in all previous investigations in this proceeding.(27) All interested parties were given the opportunity to comment on the choice of the analogue country.(28) The Belarusian authorities argued that Russia would be a more suitable analogue country than Canada because, after the previous investigation, Russia has been acknowledged as a market economy country by the Community. Furthermore, it was alleged that the Canadian domestic market is not more competitive than that of Russia. Finally, they alleged that one of the major Canadian producers is related through a third company to some producers in the Community and, therefore, it would not be appropriate to calculate the normal value for Belarus on the basis of information provided by Canadian companies.(29) Furthermore the Belarusian authorities suggested that Russia should be selected as the analogue country because (i) the Belarusian and Russian potash producers used to be part of one industry in the USSR period, (ii) the Russian potash industry has a level of development which is most comparable to that of Belarus, and (iii) the production volume in Russia is more comparable to Belarus than that of Canada. Moreover, Russia would be a more suitable choice as an analogue country because access to raw materials and labour costs in Russia are comparable to these conditions in Belarus. Finally, it was claimed that Russia should be selected since the Russian exporting producers are taking part in the expiry review and the risk of non-co-operation by the Russian companies is negligible.(30) Belaruskali alleged that comparability between the access to raw materials and production process in Canada and Belarus was not sufficiently substantiated. Moreover, it alleged that the fact that Canada is the largest producer of potash is of no direct relevance to the selection of the analogue country and that selection of Russia for this purpose would be more suitable.(31) The Community industry claimed that the Belarusian and the Canadian mines are comparable in respect of cost structure and efficiency and that the access to raw materials is largely similar in both countries. Furthermore, it claimed that the potash prices in Canada are governed by normal market forces and are not distorted by market isolation or by other factors. Moreover, the Community industry alleged that there are clear indications that some cost factors in Russia do not represent correctly the real cost situation and would need to be adjusted in any event. Finally, it was submitted that there is a close relationship between at least one of the Russian producers of potash and the Belarusian producer via a joint sales company and, therefore, this company would have an interest to demonstrate a low normal value on the Russian market.(32) As regards the claims made concerning the suitability of Canada to be used as an analogue country, it has to be recalled that the normal values for Belarus have been established by using Canada as a suitable analogue country in the previous investigations in the same proceeding and that there is no evidence indicating that this choice would no longer be appropriate. Furthermore, it is recalled that Canada is the main producer and exporter of potash world-wide, ahead of Belarus and Russia. With regard to the competition on the Canadian market and the Russian market, it was found that both in terms of production and of the number of operators the Canadian market is at least as competitive as the Russian market. Furthermore, the investigation showed that no duties or other limitations apply to the imports of potash into Canada. With regard to the manufacturing process and access to raw materials, it is to be recalled that the previous investigations have already established that the manufacturing process and access to raw materials are, to a large extent, similar in Canada and in Belarus and no evidence has been put forward indicating that this would have changed.(33) As regards the appropriateness of Russia to be used as the analogue country, it was concluded that no compelling reasons were presented by the parties why the information obtained from the Russian market instead of that of the Canadian market should be used as a better basis for establishing the normal value of potash in Belarus. In this regard, it has to be recalled that certain cost elements in Russia were not reasonably reflected in the cost of production of the Russian producers and that these cost elements had to be adjusted in significant amounts as explained in recital (54). However, it was considered that the relationship of one Russian producer with the Belarusian producer would not necessarily have been preclusive to the possible selection of Russia as the analogue country. The claim that the Russian company would have an interest in demonstrating a low normal value ignores the fact that data used in, inter alia , analogue countries is subject to strict scrutiny before it can be used.(34) The institutions took note of the allegations presented by the Belarusian authorities concerning the relationship between at least one producer in the analogue country and the Community producers. Consequently, it was examined if such relationship existed between the companies providing the information in Canada and the Community producers. In this regard, the investigation showed that one Canadian producer providing the necessary information was indirectly related to some producers in the Community. The information submitted by this company was verified at the premises of the company and it was found to be accurate and reliable and to thereby be a sound basis for establishing normal value. It was concluded that the relationship of one company in the analogue country with some of the Community producers was not preclusive to selecting Canada as the analogue country. Moreover, it was considered that the Belarusian and Russian producers being part of one industry during the USSR period did not make Russia a more suitable analogue country than Canada, as it was not substantiated how this fact would have contributed to Russia being a more suitable analogue country. With regard to the production volume in Canada, it has to be recalled that Canada is the biggest producer of potash world-wide, selling potash in substantial quantities both domestically and for export. The individual Canadian producers, however, differ from each other in terms of production and sales quantities. This contributes to that the information available concerning the Canadian market is balanced and objective. It should also be recalled that the size of the market is not decisive for the selection of the analogue country and that based on economies of scale the bigger market could only contribute to the benefit of the Belarusian producer. Therefore also this claim was rejected. Finally, as the claim concerning the level of development was not substantiated, it had also to be rejected(35) Therefore, the investigation confirmed that Canada should be used as an appropriate analogue country.(36) Consequently, calculations were based on the verified information from the two Canadian producers.1.1.2. Normal value(37) The domestic sales of the Canadian producer (who provided a complete questionnaire response) of the like product were found to be representative as they represented a major percentage in relation to the product concerned exported to the Community by the exporting producer in Belarus.(38) An examination was also made as to whether the domestic sales of each product type, sold domestically in representative quantities, could be regarded as having been made in the ordinary course of trade, by establishing the proportion of profitable sales to independent customers of the product type in question. In cases where the sales volume of a product type, sold at a net sales price equal to or above the calculated cost of production, represented more than 80% of the total sales volume of that type, and where the weighted average price of that type was equal to or above the cost of production, normal value was based on the actual domestic price, calculated as a weighted average of the prices of all domestic sales of that type made during the IP, irrespective of whether these sales were profitable or not. This was found to be the case for one product type of Agrium which was sold on the Canadian market and exported to the Community by Belaruskali.(39) For three product types which were not sold on the domestic market in representative quantities, constructed normal value was used in accordance with Article 2(3) of the basic Regulation. Normal value was constructed by adding to the manufacturing costs of the exported types a reasonable percentage for selling, general and administrative expenses (SG&A) and a reasonable margin of profit. In this regard and in accordance with Article 2(6) of the basic Regulation, the amounts for SG&A and profits were based on actual data pertaining to the production and sale, in the ordinary course of trade, of the like product on the domestic market. The information regarding the cost of production was based on the responses received from the two cooperating Canadian producers.1.1.3. Export price(40) Given that the export sales of the cooperating exporter represented the totality of the imports into the Community of the product concerned originating in Belarus during the IP, the determination of the export price was based on the information provided by the cooperating exporting producer in Belarus. It was found that potash sales of Belaruskali to the Community during the investigation period were made 1) directly to independent customers in the Community, 2) through related importers in the Community or 3) through a related trader located in Russia (IPC). The related trader in Russia sold the product either to unrelated customers in the Community or to related importers in the Community.(41) With regard to the sales made directly to independent customers in the Community, the prices actually paid or payable to Belaruskali or to IPC by these customers were taken as the basis for calculating the export price.(42) With regard to the sales to related importers in the Community by Belaruskali or IPC, the export price was constructed on the basis of the price at which the imported products were first resold to an independent buyer. Adjustments were made for all costs incurred between importation and resale by those importers, including SG&A and duties and assuming a reasonable profit margin. A profit margin of 7,9% was considered to be reasonable for this type of market and was also found in line with the profit of unrelated importers.1.1.4. Comparison(43) For the purpose of ensuring a fair comparison between the normal value and the export price, due allowance in the form of adjustments was made for differences affecting price comparability in accordance with Article 2(10) of the basic Regulation. On this basis, adjustments were made where appropriate with regard to transport (including handling costs), ocean freight and insurance costs, packing and credit costs. The adjustments in the export price in respect of inland freight in the exporting country and credit costs were made based on the costs established in the analogue country. For the export sales made via the related trader in Russia, an adjustment was also made to the export price, pursuant to Article 2(10)(i) of the basic Regulation. The adjustment pursuant to this Article was made at the level of 3% since this level was considered reasonable to reflect commissions paid to independent agents involved in the trade of the product concerned.1.1.5. Dumping Margin(44) In accordance with Article 2(11) of the basic Regulation, the dumping margin was established on the basis of a comparison of the weighted average normal value with the weighted average export price per product type. A comparison of the normal value and the export price of Belaruskali showed a dumping margin of 27,5% during the IP.(45) The comparison of the data concerning exports to the Community provided by Belaruskali and the total volume of imports as derived from the Eurostat import statistics indicated that the level of cooperation was high, since as mentioned above, Belaruskali’s exports represented the totality of all Community imports from Belarus during the IP.1.2. Russia1.2.1. Normal value(46) It was first established for each of the two co-operating exporting producers whether its total domestic sales of the like product were representative, i.e. whether the total volume of such sales represented at least 5% of its total export sales volume to the Community, in accordance with Article 2(2) of the basic Regulation. This was found to be the case for both exporting producers.(47) Subsequently, by defining the product types in accordance with the TARIC codes under which the product is classified (i.e. by standard grade or other than standard grade, including granular) and by the packing or form in which it is shipped (i.e. in bulk, in bags or in containers), an analysis was made as to whether the domestic sales of each product type were sufficiently representative for the purposes of Article 2(2) of the basic Regulation. Domestic sales of a particular product type were considered sufficiently representative when the total domestic sales volume of that type during the IP represented 5% or more of the total sales volume of the comparable product type exported to the Community. This was the case for 3 out of 4 product types exported to the Community by Uralkali and for 2 out of 3 product types exported to the Community by Silvinit.(48) An examination was also made as to whether the domestic sales of each product type, sold domestically in representative quantities, could be regarded as having been made in the ordinary course of trade, by establishing the proportion of profitable sales to independent customers of the product type in question. In cases where the sales volume of a product type, sold at a net sales price equal to or above the adjusted unit cost, represented more than 80% of the total sales volume of that type, and where the weighted average price of that type was equal to or above the adjusted unit cost, normal value was based on the actual domestic price, calculated as a weighted average of the prices of all domestic sales of that type made during the IP, irrespective of whether these sales were profitable or not. This was found to be the case for all those product types of Silvinit and Uralkali which were both sold domestically and exported to the Community.(49) Wherever domestic prices of a particular product type sold by an exporting producer could not be used in order to establish normal value because they had not been sold on the domestic market in representative quantities, another method had to be applied. In the absence of any other reasonable method, constructed normal value was used.(50) In all cases where constructed normal value was used and in accordance with Article 2(3) of the basic Regulation, normal value was constructed by adding to the manufacturing costs of the exported types, a reasonable percentage for selling, general and administrative expenses (SG&A) and a reasonable margin of profit. In this regard and in accordance with Article 2(6) of the basic Regulation, the amounts for SG&A and profits were based on actual data pertaining to the production and sale, in the ordinary course of trade, of the like product on the domestic market.(51) As concerns energy costs, such as electricity and gas used in the mining and production processes of the product concerned, the investigation established that these costs form a significant proportion of the total cost of manufacturing of potash producers, not only in Russia but in other producing countries as well. It was considered appropriate in the present case to also compare the Russian producers' energy purchase costs per unit to those of other major potash producers with similar production methods, output levels and similar natural advantages in order to determine whether the prices paid were not abnormally low and reasonably reflecting the normal costs. As there are no other producers of potash in Russia, this information was sought and obtained from two Canadian producers.(52) The data provided showed that the energy requirements of the two Canadian producers were similar to those of the Russian producers and that electricity and gas purchased by these companies was derived from domestic hydro-electric power and major gas fields, as is the electricity and gas used by the Russian companies. The comparison showed that the cost per unit for electricity paid by the Canadian producers was similar to that paid by the Russian producers.(53) As concerns gas supplies, it was established on the basis of data found in the published annual report for 2004 of the Russian gas provider OAO Gazprom (whose regional distributor was the supplier to the exporting producers in question) that the domestic price of gas paid by the two Russian producers was around one fifth of the export price of natural gas from Russia. The same report says that ‘OAO Gazprom together with the Government of the Russian Federation carry out a lot of work to optimize the regulated gas wholesale prices.’ According to the analysis presented in the said report, there is ‘a risk of low prices for the natural gas sold in the domestic market’ and ‘Gazprom Group is required to supply natural gas to Russian consumers at prices regulated by the Federal Tariff Service. As of now, these prices are considerably lower than the international prices for natural gas.’ Moreover, as it was found in the previous review investigation concluded in November 2005 by Regulation (EC) No 1891/2005, the annual report of 2003 stated that ‘OAO Gazprom did not make any profit in the domestic market’. In this regard, as the gas prices paid by the companies did not increase, there is no indication that this situation would have changed in the IP. Therefore, all available data strongly suggest that the gas prices charged to domestic customers were made at regulated prices far from cost recovery levels. Moreover, the investigation showed that the price of gas paid by the two Russian producers was significantly lower than the gas price paid by the two Canadian producers.(54) In view of the above, it was therefore considered that the prices charged by the regional Russian gas provider to the Russian potash producers in the investigation period could not reasonably reflect the costs associated with the production of gas when compared to the exported price of gas from Russia and the price of a Canadian gas provider to major industrial users in Canada. Therefore, in accordance with Article 2(5) of the basic Regulation, an adjustment to the cost of production for each of the Russian companies was made. In the absence of any other reasonable basis, such an adjustment was made using information concerning the price of gas for export, net of transport costs, value added tax and excise duty. This adjustment was made in accordance with the methodology used in the previous review investigation concluded in November 2005 by Regulation (EC) No 1891/2005.(55) As regards the adjustment concerning the prices of natural gas, the Russian authorities put forward that natural comparative or competitive advantages must be properly taken into account in anti-dumping proceedings. Moreover, the Russian authorities alleged that the methodology used for determining profit while constructing the normal value was illegal and unacceptable. To this end, it has to be recalled that no adjustment was effected concerning any referred comparative or competitive advantages. However, an adjustment was made concerning the costs of gas associated with the production of potassium chloride pursuant to Article 2(5) of the basic Regulation as explained in recitals (51) to (54) above as these costs were not reasonably reflected in the records of the parties concerned. With regard to the construction of the normal value, this was done in accordance with Article 2(6) of the basic Regulation as explained in recital (50) above. Consequently, these arguments were rejected.(56) As also concerns cost of production, it was claimed by the Community industry that depreciation based conventionally on the acquisition (historical) value of the capital assets would not, in accordance with Article 2(5) of the basic Regulation, reasonably reflect the costs associated with the production of the product concerned. It was submitted, therefore, that an upward adjustment to the Russian producers’ costs was required.(57) In this regard, the on-the-spot verification visits to the Russian producers showed that the original value of their assets had been determined on the basis of valuations carried out during the privatization process which took place in 1993. These asset values were subsequently revised between 1993 and 1997 as a result of the application of ‘revaluation coefficients’ issued by the Russian Government to deal with hyperinflation. At the end of 1997, following a Decree of the Russian Government, independent valuations of assets were carried out by independent evaluators. Three basic criteria were adopted in establishing these asset values, one of which was the replacement value of the asset. The result of these independent assessments are reflected in the opening Balance Sheet of the companies in 1998.(58) Therefore, in the absence of any substantive evidence showing that depreciation had not been correctly reflected in the accounts of the exporting producers, it is not considered warranted at present time to make any adjustment to depreciation costs in the cost of production data used for establishing the normal value of the companies.1.2.2. Export price(59) With regard to Silvinit, it was found that the company’s sales of potash to the Community during the investigation period were made 1) directly to independent customers in the Community, 2) through related importers in the Community or 3) through an unrelated trader located in Switzerland. In the case of Uralkali all sales of potash to the Community were made through unrelated traders located in Cyprus and in Switzerland.(60) In all cases where exports of potash were made to independent customers in the Community, the export price was established in accordance with Article 2(8) of the basic Regulation, i.e. on the basis of export prices actually paid or payable. With regard to the sales to related importers in the Community by the related trader, the export price was constructed on the basis of the price at which the imported products were first resold to an independent buyer. Adjustments were made for all costs incurred between importation and resale by those importers, including SG&A and duties and assuming a reasonable profit margin, in accordance with Article 2(9) of the basic Regulation. A profit margin of 7,9% was considered to be reasonable for this type of market and was also found in line with the profit of unrelated importers.1.2.3. Comparison(61) For the purpose of ensuring a fair comparison between the normal value and the export price, due allowance in the form of adjustments was made for differences affecting price comparability in accordance with Article 2(10) of the basic Regulation. On this basis, adjustments were made, where appropriate, with regard to indirect taxes, transport (including handling costs), ocean freight and insurance costs, packing and credit costs. Adjustments were also made where the export sales were made via a related company located in a country outside the Community, pursuant to Article 2(10)(i) of the basic Regulation. The adjustment pursuant to this Article was made at the level of 3% since this level was considered reasonable to reflect commissions paid to independent agents involved in the trade of the product concerned.1.2.4. Dumping margin(62) In accordance with Article 2(11) of the basic Regulation, the dumping margin was established on the basis of a comparison of the weighted average normal value with the weighted average export prices per product type. This comparison showed the existence of significant dumping of imports of the product concerned by the cooperating exporters at the level of more than 8% for Uralkali and more than 14% for Silvinit.(63) The comparison of the data concerning exports to the Community provided by the exporting producers and the total volume of imports as derived from the Eurostat import statistics indicated that the level of cooperation was high, since, the cooperating exporting producers represented the totality of all Community imports from Russia during the IP.2. Likelihood of continuation of dumping2.1. General(64) The three co-operating producers represent the totality of imports from the countries concerned. The examination of whether it would be likely that dumping continues should measures be repealed was therefore based to a large extent on the information provided by these cooperating exporting producers.2.1.1. Current Dumping(65) In order to determine whether there was a likelihood of continuation of dumping, the Commission investigated the existence of current dumping on exports from the countries concerned to the Community on the grounds that if dumping was taking place, then it was reasonable, in the absence of any information to the contrary, to consider that it would be likely to continue in the future. In this regard, it is recalled that the level of dumping for potash originating in both of the countries concerned continued to be significant (see recitals (26) to (62)).2.1.2. Relationship between export prices to third countries and the sales price in the Community(66) It is also noted that export prices to third countries by all the producers concerned were found to be on average below the sales prices of the Community industry in the Community. This means that the prevailing price level for the product concerned in the Community market makes the Community market a very attractive one for the exporters in the countries concerned. On this basis, it was considered that there is indeed an economic incentive to shift exports from non-EU countries to the more profitable Community market in case of repeal of the measures in force.2.2. Belarus2.2.1. Production, production capacity and investment in Belarus(67) Belaruskali has managed to increase its production by 25% during the period considered. As the table shows, the production volumes have mainly increased in 2003 and the IP.2001 \| 2002 \| 2003 \| IP \|Actual production in Belarus \| 100 \| 102 \| 114 \| 125 \|(68) During the period considered, Belaruskali has increased its production capacity by 3%. A further growth of 12 percentage points in production capacity was foreseen by 2006. In addition, it is noted that whilst Belaruskali was producing potash close to full capacity levels during the IP, it declared a significant further increase in its capacity and total investment in 2005 and 2006. The reported production capacity and investment translated in euros in an indexed form is as follows:Actual production in Russia \| 100 \| 104 \| 112 \| 129 \|(74) Whilst the production capacity of the two Russian companies had remained stable during the period considered, the companies indicated an increase of 6% by 2006. Furthermore, according to the information submitted by the Russian producers, they still had available capacity to increase production of potash.EU-10 \| 1 053 \| 1 055 \| 1 154 \| 1 381 \|Index \| 100 \| 100 \| 110 \| 131 \|EU-15 \| 6 177 \| 6 206 \| 6 568 \| 6 649 \|Index \| 100 \| 100 \| 106 \| 108 \|EU-25 \| 7 231 \| 7 262 \| 7 722 \| 8 030 \|Index \| 100 \| 100 \| 107 \| 111 \|(91) During the period considered, virtually all imports from Belarus and Russia into the EU-15 were made under inward processing relief mechanism (‘IPR’), while IPR was not used for the imports into the EU-10. Imports under IPR enter into competition with the like product manufactured by the Community industry, as they are processed in the Community by fertiliser manufacturers who buy part of their raw materials used in the production of complex fertilizers, which are also destined for export, from the Community industry. Imports under IPR therefore were taken into account in line with the consistent practice of the Community institutions, in establishing the Community consumption and the analysis of imports from the countries concerned.2.2. Imports from the countries concerned2.2.1. Volume of imports(92) During the IP, the exporting producers in the countries concerned sold potash on the EU-10 market under the terms of special enlargement undertakings referred to above in recital (3). The quantities sold under the terms of the undertaking have been taken into account to reflect the presence of the countries concerned on the EU market.(93) The volume of imports of potash originating in Russia into the EU-25 increased by 19% during the period considered. The volume of imports originating in Belarus increased, during the same period, by 44%. The overall imports from the countries concerned, calculated on an EU-25 basis, increased by 37% during the period considered. After a slight decrease in 2002 due to a decrease in sales from Belarus mainly to Spain, sales from the countries concerned significantly increased in 2003 and 2004 by around 20% in both years.Import quantity \| 2001 \| 2002 \| 2003 \| 2004 (IP) \|Belarus EU-15 \| 100 \| 58 \| 104 \| 154 \|Belarus EU-10 \| 100 \| 105 \| 127 \| 140 \|Belarus EU-25 \| 100 \| 94 \| 122 \| 144 \|Russia EU-15 \| 100 \| 88 \| 95 \| 105 \|Russia EU-10 \| 100 \| 112 \| 98 \| 131 \|Russia EU-25 \| 100 \| 101 \| 97 \| 119 \|Countries concerned EU-25 \| 100 \| 96 \| 115 \| 137 \|2.2.2. Market share(94) The market share of the imports from the countries concerned into the Community market increased by 23% during the period considered. However, the increase has not been constant: the market share remained almost stable until 2003 and then suddenly increased in 2004.Market share of the countries concerned \| 2001 \| 2002 \| 2003 \| IP \|Belarus EU-15 \| 100 \| 57 \| 98 \| 143 \|Belarus EU-10 \| 100 \| 105 \| 116 \| 107 \|Belarus EU-25 \| 100 \| 94 \| 114 \| 129 \|Russia EU-15 \| 100 \| 88 \| 90 \| 97 \|Russia EU-10 \| 100 \| 100 \| 90 \| 107 \|Russia EU-25 \| 100 \| 112 \| 89 \| 100 \|Countries concerned EU-25 \| 100 \| 95 \| 108 \| 123 \|2.2.3. Price evolution and price behaviour2.2.3.1. Price evolution of the imports concerned(95) The prices of the imports subject to investigation over the period considered followed a downward trend as the table below shows. There has been a moderate price increase during the IP following an increase in demand in other third countries, mainly in China. This increase was, however, significantly smaller than the price decreases in the previous years.Average prices of potash in EUR/tonne (EU-25) \| 2001 \| 2002 \| 2003 \| IP \|Belarus (Index) \| 100 \| 95 \| 82 \| 95 \|Russia (Index) \| 100 \| 97 \| 78 \| 84 \|Total (Index) \| 100 \| 95 \| 82 \| 93 \|(96) The average decrease in the price of potash from the countries concerned amounts to 7% during the period considered.2.2.3.2. Price Behaviour(97) In order to establish price undercutting, prices of exports of potash originating in Belarus and Russia for sale to independent customers were compared to invoiced prices made by the Community industry for its sales on the Community market. It was thus established that the undercutting margin for potash of Belarusian origin was 18%, while the undercutting margin for potash originating in Russia was between 17% and 23%.2.3. Economic situation of the Community industry2.3.1. Production(98) During the period considered, the total production of potash in the Community has slightly grown with the exception of 2002, when the production slightly decreased due to a shortage of hoisted mineral from the mines for one Community producer. Figures for the total Community production of potash were as follows:Production \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 95 \| 102 \| 104 \|2.3.2. Production capacity(99) Production capacity of the Community industry was stable throughout the period considered. Figures of total production capacity of potash were as follows:Capacity \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 100 \| 100 \| 100 \|2.3.3. Capacity utilisation(100) Capacity utilisation of the Community industry decreased in 2002 but began to increase in 2003. Over the period considered the capacity utilisation of the Community industry for potash increased by 3%.Capacity utilisation \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 96 \| 102 \| 103 \|2.3.4. EU Sales volume(101) The total sales volume of the Community industry to unrelated customers in the EU slightly increased by 1% during the period considered as shown below:EU Sales volume \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 98 \| 102 \| 101 \|2.3.5. Market share(102) The Community industry’s market share continually decreased during the period considered as shown below:EU market share \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 97 \| 95 \| 91 \|2.3.6. Growth(103) Although the Community potash market increased by 11% during the period considered, the Community industry was not in a position to benefit from this. They were only able to increase their EU sales volume by 1%, this is significantly less than the market growth.2.3.7. Price development(104) The investigation showed that the Community producers’ average selling price rose in the course of the period considered by 6%. It first remained rather stable between 2001 and 2003, but then increased by 6% between 2003 and the IP. The increase in price coincides with a significant increase in demand in other third countries, mainly in the People's Republic of China. This shows that prices on the Community potash market are influenced by the demand prevailing on other markets. The average sales price of the Community industry for potash on the Community market developed as follows:Average sales price in EUR/tonne \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 99 \| 100 \| 106 \|2.3.8. Profitability(105) The profitability of domestic sales of the Community industry, expressed as a percentage of net sales, increased during the period considered. While the Community industry suffered losses in 2001 and 2002, they regained profitability in 2003 and 2004. The profitability of the Community industry on the Community market for potash developed as follows:Profit rate \| 2001 \| 2002 \| 2003 \| IP \|Index \| -100 \| -497 \| 51 \| 412 \|2.3.9. Employment, productivity and wages(106) Employment in the Community industry remained essentially stable:Personnel employed in the production of potash \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 100 \| 101 \| 100 \|2.3.10. Stocks(107) The closing stocks of the Community producers for potash constantly decreased by about 27% during the period considered. Closing stocks of the Community industry have been, on a medium-term average, around 500 000 tonnes. Closing stocks at the end of the IP have been below average due to increased sales, in particular because of increased exports, and for logistical reasons. The closing stocks of the Community industry of potash developed as follows:Closing stocks \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 93 \| 84 \| 73 \|2.3.11. Investments(108) Total investments of the Community industry initially significantly increased between 2001 and 2002, but subsequently decreased to a level 22% below the 2001 figures mainly due to a planned reduction on replacement investments for one Community producer. The investments of the Community industry developed as follows:Investments \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 147 \| 98 \| 78 \|2.3.12. Return on investments(109) As the net book value of assets used for the production of the like product has changed very little during the period considered, return on investment has developed in parallel with profitability.Return on Investments \| 2001 \| 2002 \| 2003 \| IP \|Index \| -100 \| -477 \| 48 \| 412 \|2.3.13. Cash flow and ability to raise capital(110) Total cash flow of the Community industry first decreased considerably between 2001 and 2002, but thereafter increased in 2003 and the IP. During the period considered cash flow increased by 64%.Cash flow \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 56 \| 127 \| 164 \|(111) All the Community producers are part of large corporate groups listed on the stock exchange, which allows them to raise capital within the group.2.3.14. Magnitude of dumping and recovery from past dumping(112) As concerns the impact on the Community industry of the magnitude of the actual margin of dumping found in the IP, given the volume and prices of imports from these two countries, this impact cannot be considered to be negligible. However, it should be noted that the margin for Belarus is lower than the one that was found in the previous investigation. It should also be noted that the volume of dumped imports from Belarus and Russia has increased since the previous investigation.2.3.15. Conclusion on the situation of the Community industry(113) The Community industry is still in a process of recovery from the past dumping. During the period considered this recovery materialised to a certain extent in the increase of sales prices and a positive development of indicators such as production, capacity utilisation, sales volumes and stocks. These positive developments resulted in a profitable situation for the Community industry during the IP. However, the market share showed a negative trend and as said above the Community industry had to cut down investments. Moreover, the profit level achieved is still substantially below the profit which was considered as a level that the Community industry could expect to achieve in the absence of dumped imports, i.e. 9%. Therefore, it can be concluded that the Community industry has partially recovered from the injurious dumping, but is still in a fragile situation.(114) Subsequent to disclosure of the findings, one exporter and an interested party claimed that the negative development of some injury indicators was influenced by the fact that one Community producer located in France had ceased its potash production in the course of the period of analysis. In this respect, it should be noted that, since this French producer had ceased its potash production during the year 2001 and its inclusion in the injury analysis for that year only would have distorted the comparability of data, information relating to that Community producer was never included in the injury indicators.2.4. Import volumes and import prices from other third countries(115) The import volume of potash from other third countries increased during the period considered from about 1 016 000 tonnes in 2001 to 1 255 000 tonnes during the IP. This corresponds to an increase of 24%. The major part of the increase is attributable to imports from Israel and Jordan. It should be noted that imports from Israel were predominantly made by companies related to the Community industry.Imports from other third countries in thousand tonnes \| 2001 \| 2002 \| 2003 \| IP \| Change 2001-IP \|Israel \| 552 \| 745 \| 740 \| 643 \| +17% \|Jordan \| 140 \| 180 \| 210 \| 278 \| +99% \|Canada \| 225 \| 184 \| 174 \| 203 \| -10% \|Other Countries \| 91 \| 96 \| 95 \| 128 \| -55% \|Total \| 1 016 \| 1 209 \| 1 223 \| 1 255 \| +24% \|(116) The market share of imports from other third countries increased slightly from 14% in 2001 to 15% in 2004. Imports from those countries were predominantly made into the EU-15.(117) According to Eurostat, the average sales price for these imports decreased from 134,94 EUR per tonne in 2001 to 127,24 EUR per tonne during the IP, but nevertheless always exceeded the prices of the Community industry and were significantly higher than prices of potash originating in Russia and Belarus. In detail, the development was as follows:Average import prices from other third countries (EUR/tonne) \| 2001 \| 2002 \| 2003 \| IP \| Change 2001-IP \|Israel \| 119,80 \| 126,25 \| 127,17 \| 125,16 \| +4% \|Jordan \| 170,55 \| 145,41 \| 123,69 \| 117,02 \| -31% \|Canada \| 139,83 \| 137,12 \| 120,46 \| 127,51 \| -9% \|Other Countries \| 159,95 \| 142,94 \| 158,24 \| 157,76 \| -1% \|Total \| 134,94 \| 132,10 \| 128,03 \| 127,24 \| -6% \|(118) It follows from the above that, in particular in view of their higher price levels and their rather stable market share, imports from third countries did not affect the current situation of the Community industry.2.5. Export activity of the Community industry(119) The Community industry’s exports of potash to third countries had a positive trend. The overall increase in exports amounts to 23% in the period considered. Exports had therefore no negative effect on the situation of the Community industry. In detail, the development during the period considered was as follows:Export sales volumes of the Community industry \| 2001 \| 2002 \| 2003 \| IP \|Index \| 100 \| 107 \| 127 \| 123 \|3. Conclusion on continuation or recurrence of injury3.1. Current situation of the Community industry(120) As mentioned in recital (90) above, the Community consumption of potash increased by about 11% during the period considered, reaching its highest level in 2004.(121) While the market share of the Community industry declined by 9%, the market share of the countries concerned increased by 23% during the period considered.(122) The market share of other third countries increased by 1 percentage point to a level of 15% at prices not undercutting the sales prices of the Community industry. Therefore, it is considered that the imports from other third countries have not had any significant impact on the economic situation of the Community industry during the IP.(123) At the same time the evolution of the economic situation of the Community industry has been mixed, a number of injury indicators such as market share and investments have developed negatively, while others, such as production, sales volume, sales prices and profitability have improved.(124) The investigation showed the existence of abnormally low import prices which continue to be dumped and had a negative effect on the sales volumes, market share and consequently on the profitability of the Community industry. The negative effect on the sales volume is shown by the fact that the increase in sales volume of the Community industry was very small (+1%), when compared to the increase in consumption in the Community market over the period considered (+11%). Only during the last six months of the IP, the situation as to import prices concerned improved somewhat because these prices were raised due to the undertakings in force.(125) Overall, the Community industry therefore would remain vulnerable to continuation of injurious dumping, if measures were allowed to lapse.(126) On the basis of the elements above, it was found that no clear finding of continuation of injury could be established. It was therefore examined whether there is a likelihood of recurrence of injury.3.2. Likelihood of recurrence of injury(127) It was concluded above (see recital (84)) that dumped imports from the countries concerned would increase significantly if measures were to be repealed. Indeed, the Community market is an attractive one because of the geographical proximity compared to the other main export markets (Brazil, China and India) and more favourable payment terms. Furthermore, the domestic markets of the exporting producers only absorb limited parts of their production.(128) Production capacity in Belarus and Russia has remained rather stable during the period considered totalling 20 million tonnes of potash, which is about 33% of the world-wide capacity and about 250% of the Community consumption. Important further investments to increase production capacity are planned. Moreover, there is spare production capacity in Russia.(129) In addition, the partial recovery of the Community industry described in recital (113) is to a large extent due to the existence of the anti-dumping measures. This recovery would be in danger should measures be repealed. Repealing the measures would lead to the sale of increasing quantities of potash from the countries concerned on the Community potash market. Such an increase in sales can only be accomplished by undercutting existing price levels. Such undercutting of price levels will inevitably cause an erosion of sales prices and a decrease of the profitability of the Community industry, leading to injury.3.3. Conclusion on recurrence of injury(130) As shown above, the situation of the Community industry remains vulnerable and fragile. In recital (81) it was concluded that additional production is likely to be exported to the Community from Belarus and Russia if measures would expire. Since these exports are likely to be made at dumped prices, this would result in a deterioration of the sales of the Community industry, its market shares, sales prices as well as the consequent deterioration of its financial situation. On this basis, it is therefore concluded that the expiry of the measures would in all likelihood result in a worsening of the still fragile situation of the Community industry and a recurrence of injury. Consequently, it is proposed that the current anti-dumping measures should be maintained.E. COMMUNITY INTEREST1. Introduction(131) Pursuant to Article 21 of the basic Regulation, it was examined whether a prolongation of the existing anti-dumping measures would be against the interest of the Community as a whole or not. The determination of the Community interest was based on an appreciation of all the various interests, such as the Community industry, the importers and users of the product concerned. In order to assess the likely impact of a continuation of the measures, the Commission services requested information from all interested parties mentioned above.(132) It should be recalled that in the previous investigation the adoption and maintenance of measures was considered not to be against the interest of the Community.(133) Due to the large number of importers, it was decided to apply sampling. Sampling questionnaires were sent to 21 importers/users and replies from all were received. The sample taken included 5 Community importers. In accordance with Article 17 of the basic Regulation, this sample covered more than 80% of the total imports and was the largest representative volume of imports which could reasonably be investigated within the time available. Each of the five importers included in the sample submitted a full questionnaire reply.(134) Altogether, 23 questionnaires were sent out to users of which 7 submitted questionnaire replies. Furthermore, questionnaires were sent to importer/user organisations. The European Fertilizer Import Association (EFIA) replied to the questionnaire as well as a number of user associations in different Member States.(135) On this basis, it was examined whether, despite the findings on continuation of dumping and recurrence of injury, compelling reasons existed which would lead to the conclusion that it is not in the Community interest to maintain measures in this particular case.2. Interests of the Community industry(136) In the course of this investigation it has been established that the Community industry is viable and competitive, but continues to be in a fragile situation. This is partly due to its shrinking market share in the Community, and also to its unsatisfactory profit situation which has still not recovered to a normal and stable level, supporting the high investment necessary to bring the industry back to a long term sound perspective.(137) The trade union association of miners in the Community and the General Workers Union of the United Kingdom came forward arguing that the Community industry provided for an important number of jobs in the Community which would be put at risk if measures would lapse.(138) In view of the economic difficulties experienced by the Community industry in the past and the still volatile situation of the market as experienced during the IP, it is considered that, if the measures were allowed to lapse the situation of the Community industry would be put at risk. This carries a high likelihood that the situation of the Community industry would deteriorate again from its currently moderately profitable status. This could entail a severe reduction in investments and in the numbers of employees.(139) If, however, measures are maintained, this will allow the Community industry to further recover and in particular gain a perspective which allows the investments necessary to ensure the long-term viability and competitiveness of the industry. Therefore, the continuation of measures is in the interests of the Community industry.3. Interests of importers (traders)(140) The cooperating importers of potash were generally against the prolongation of the anti-dumping measures. They argued that the continuation of measures would have a negative influence by cutting the links to their traditional suppliers, in particular, if undertakings would not be continued. They also argued that the Community producers could, if duties are prolonged, develop a dominant position on the Community market, thus reducing free competition within the Community to a minimum which would drive up prices in the Community further. One importer, however, argued that the present situation with measures in force guarantees a correct development of the market. Consequently, this importer requested that the anti-dumping measures are maintained.(141) Whereas in the EU-15 most of the potash from the countries concerned were imported under the IPR, enlargement undertakings allowed duty-free imports from the countries concerned under certain conditions. Moreover, imports from other third countries remained at a rather stable level, at 15% market share. There was thus substantial competition on the Community market and there is no reason to expect that this would change. The argument concerning the alleged dominant position of the Community industry has therefore to be rejected.(142) Subsequent to disclosure of the findings, a number of interested parties insisted that the continuation of the measures would create an anti-competitive situation, whereby the Community industry would enjoy a dominant position. In this respect, it is to be noted that no indication was found during the investigation that the existence of the measures, apart from reducing the effects of injurious dumping, has significantly modified the competitive situation in favour of the Community industry. On the contrary, imports from the countries concerned have even increased and imports from other third countries continue to represent a substantial share of the Community market. Therefore, no element seems to indicate that a continuation of the measures could cause a deterioration of the competitive situation in the Community market.(143) As regards the alleged difficult access for traders to imported potash, this claim was not substantiated. Thus, this claim had to be rejected.(144) It should also be noted that importers (traders) of potash often also import other products. Although some importers focus their business on potash, for other importers the potash business accounts for as little as 10% of their business. In addition, importers currently focussing on potash have indicated that they could switch their focus to other products demanded by their customer base, primarily other fertilizers. Subsequent to disclosure of the findings, however, one importer and one importers’ association claimed that certain importers are heavily depending on imports of potash from Belarus and would hardly be able to switch to other sources of supply in case the measures were maintained. It was found, however, that a shift to other sources of supply, e.g. the Community industry or imports from countries other than Belarus, is indeed a possibility available to importers. Although this shift may have some impact on the economic and financial results of these importers, it is considered that their level of profitability would not be affected so substantially as to undermine their long term viability. In view of all arguments brought forward by importers, it is concluded that the effects of the anti-dumping measures on the financial situation of importers are relatively limited. Indeed, on the basis of the verified questionnaire replies, it was found that the profitability of the importers has not been negatively influenced by the existing anti-dumping measures so far. There are no reasons to believe that this situation would substantially change if measures are maintained.(145) It is therefore concluded that a continuation of the measures would not have a substantial impact on the situation of importers (traders).4. Interests of users4.1. Farmers(146) No cooperation was obtained from the direct users of potash as a fertiliser (farmers), although their representative organisation received a questionnaire. One farmer's association of a Member State, however, argued that anti-dumping duties would harm the position of the farmers in a competitive market where import prices of inputs like fertilizers are regulated while prices of imported foodstuffs are not.(147) This argument has to be rejected because anti-dumping measures do not deal with overall questions concerning agricultural policy. Anti-dumping investigations only aim at re-establishing a situation of fair trade following a behaviour of injurious dumping. In the absence of any other substantial argument and of any indication that the existing anti-dumping measures would have had a negative effect on farmers, it is to be concluded that the continuation of anti-dumping duties will not have a major negative impact for farmers.4.2. Fertilizer manufacturers(148) The users submitting questionnaire replies were all fertiliser manufacturers who buy potash from the Community industry and also import it from the countries concerned or from third countries. For them, potash is a raw material for producing fertilisers that often consist of three different nutrients: nitrogen, phosphate and potash (NPK-fertilisers or compound fertilizer). This means that potash is one of the cost elements for their final products, representing between 15 and 30% of the production cost. During the period considered the production costs of fertilisers containing potash significantly decreased in 2002 and 2003, followed by a moderate increase during the IP, without reaching the levels prevailing in 2001. It can therefore be concluded that the anti-dumping measures on potash did not have a significant impact on the cost structure of the fertilizer manufacturers.(149) Most of these users argued in the same manner against the continuation of measures as the importers. However, one fertiliser producer pointed out that it would be in its interest to have potash producers both inside and outside the Community also in the future.(150) As the competing fertiliser producers in third countries do not pay anti-dumping duties on their purchases of potash, the Community fertiliser manufacturers also claimed that they are unable to compete with the prices of the final product offered by their foreign competitors. In this respect, it should be noted, however, that the Community fertiliser manufacturers have the possibility to import under IPR, i.e. without paying anti-dumping duties. Furthermore, it is recalled that other sources of supply exist, both in third countries not subject to anti-dumping measures, and in the Community. Moreover, the investigation has not shown that these users were unable to compete with imported compound fertilizers on the Community market.(151) On the basis of the above, it is concluded that measures have not had a significant negative impact on the situation of users. Indeed, the impact of the measures on the profitability of the fertilizer manufacturers during the period considered was minimal and no elements have been put forward indicating that this would change if measures were maintained. It is therefore concluded that the interests of users are not such as to prohibit the continuation of measures.5. Consequences for competition on the Community market(152) The measures in their current form clearly have had a stabilising effect on the Community industry which was able to exit the loss making period and regain a moderately profitable situation. This development would not have been possible without measures. However, this could not prevent a further concentration of the market as evidenced by the take-over of two Community producers by the ICL Group from Israel. Moreover, there was a close-down of the French potash industry in 2001 because the mines were exhausted. It was argued by importers and users that this development led practically to a duopoly on the EU market, holding a combined market share in excess of 70%, in the EU-15 even in excess of 80%. Therefore, it was argued that the current measures have affected the market in a way that has impeded competition.(153) This argument has to be rejected, as the current measures have allowed the Community industry to maintain its operations and partially recover from the effects of injurious dumping. In absence of measures, it is likely that competition would have been reduced even more since the Community producers would have been forced to close down potash production. Therefore, the continuation of measures prevents a further reduction of competition by allowing the Community industry to survive and remain competitive.(154) Moreover, it is also recalled that the presence of a number of other competitors on the Community market from third countries, as well as from the countries concerned has ensured competition on the Community market and there is no reason to presume that this would change if measures are maintained.6. Conclusion on Community interest(155) Having analysed the various interests involved, it is concluded that, on the one hand, a continuation of the anti-dumping measures is likely to result in a stable and predictable development for the Community potash market, which will allow the Community industry to further recover and remain competitive under fair conditions of competition. On the other hand, leaving the Community industry without adequate protection against the dumped imports would most probably wipe out its small profitability gained in recent years and lead to a serious deterioration of its situation. In fact, should the measures lapse, the Community industry would in all likelihood be forced to abandon the market step by step and a larger part of the market would be taken over by the Belarusian and Russian exporters, leaving an ever limited choice of sources of potash for importers, farmers and users in the Community. Therefore, the price advantage for importers, which would result from allowing the anti-dumping measures to lapse, is by far outweighed by the benefits to the Community industry resulting from the continuation of measures against the injurious dumping.(156) The disadvantage for users and end-users when measures are maintained is considered to be very limited compared to the outlook to gain a stable and viable Community industry. In fact, the prolongation of measures does not change any of the present market conditions, under which the users are not substantially affected. The likely negative effects on the situation of the Community industry are outweighing the possible burden for users and end-users, which will not be different from the situation existing at present. It is therefore concluded that there are no compelling reasons against the prolongation of the existing anti-dumping measures.F. LASTING NATURE OF CHANGED CIRCUMSTANCES(157) In the framework of the interim review concerning imports of potash originating in Belarus, it was also examined whether the changed circumstances with respect to the original investigation regarding dumping could reasonably be considered to be of a lasting nature in accordance with Article 11(3) of the basic Regulation.(158) By comparing the normal values and export prices found between the previous and the current investigation it has been established that, account being taken of comparable product types, normal value has considerably increased, but the average export price has increased even higher, leading to decreased levels of dumping. As for the Belarusian export prices to other markets, they have been found to generally be in line with export prices to the EU market. No evidence was found that exports from Belarus would not continue to be made at dumped prices, yet at a lower level than in the past. Given the above, it is reasonably safe to conclude that the new lower level of dumping is of a lasting nature.(159) In view of all these factors, it is considered appropriate to amend the existing measures regarding Belarus, by lowering the dumping margin to that established in the present investigation.(160) According to Article 9(4) of the basic Regulation, the amount of the anti-dumping duty should not exceed the margin of dumping established, but it should be less than that margin if such lesser duty would be adequate to remove the injury of the Community industry. As the existing duties for Belarus had been calculated on the basis of the dumping margin, and as the new dumping margin is lower than the one previously calculated, the duty should be adjusted to the lower dumping margin found in this investigation, namely 27,5%.H. UNDERTAKING(161) Following the disclosure of the definitive findings, the exporting producer in Belarus offered a price undertaking.(162) It is the normal practice of the Commission not to accept undertakings from companies not fulfilling the criteria for market economy treatment or individual treatment as undertakings from such companies is considered impractical. This notwithstanding, under particular circumstances, undertakings may be accepted from such companies. These circumstances would require, in particular, involvement from the State authorities in the exporting country in assuring that the conditions of the undertaking are respected.(163) A crucial factor in accepting any undertaking is that it has to satisfy the relationship of trust between the Community and the parties to the undertaking. In this regard, it should be recalled that the Council has imposed certain restrictive measures against President Lukashenko and certain officials of Belarus by Common Position 2006/276/CFSP[12] and Council Regulation (EC) No 765/2006[13]. It should also be recalled that Belaruskali is a fully State owned company and therefore the current authorities have a direct and decisive influence over the operations of the company. Therefore, as the Commission was not able to satisfy itself that there existed a relationship of trust between the Community and all the parties to the undertaking, it was concluded that the undertaking offer by Belaruskali was impracticable. Consequently, the offer was rejected.G. PROPOSED DUTIES(164) In view of the conclusions reached with regard to continuation of dumping, likelihood of recurrence of injury and Community interest, measures on imports from Belarus and Russia should be imposed in order to prevent a recurrence of injury being caused to the Community industry by the dumped imports.1. Russia(165) In view of the findings above and pursuant to Article 11(2) of the basic Regulation, the measures on imports of potassium chloride originating in Russia imposed by Council Regulation (EEC) No 3068/92, as last amended by Council Regulation (EC) No 1891/2005, should be maintained.(166) Undertakings offered by the two Russian producers were accepted in the framework of the partial interim reviews that were concluded by Council Regulation (EC) No 1891/2005.2. Belarus(167) In view of the findings above and pursuant to Article 11(3) of the basic Regulation, the measures on imports of potassium chloride originating in Belarus should be modified. The existing measures for Belarus comprise of fixed amounts ranging from EUR 19,51/tonne to EUR 48,19/tonne, depending on the product type. During the current investigation period, however, it was found that all the exports to the Community by Belaruskali were limited to product types falling under two CN codes. Accordingly, in view of information on the other product types, and as the particular types of potash concerned appear to be the most commercialised, the most reasonable approach for implementing the amended duties is considered to be the replacement of all fixed amounts with an ad valorem duty or a minimum import price, based on the market conditions prevailing on the potash market during the IP.(168) Since the dumping level found is lower than the injury margin established in the previous investigation, the ad valorem duty rate should be set at the dumping level which is 27,5%.(169) In view of the special market conditions prevailing on the potash market, namely the increase of export prices of the product concerned between 2003 and the IP, increase which actually continued in 2005 and 2006, it was considered appropriate to impose measures in the form of a minimum import price (“MIP”) (i) based on the findings established for the investigation period, removing the effects of injurious dumping found for product types falling under CN codes 3104 20 50 (TARIC codes 3104 20 50 10 and 3104 20 50 90) and 3104 20 90 (TARIC code 3104 20 90 00) imported into the Community during the IP, which represented the most voluminous product types that are the likely to be imported into the Community also during the period covered by the extended measures, and (ii) in view of the risk of circumvention of the measure linked to the particular circumstances described in recital (163) above, up to a quantitative ceiling beyond which an ad valorem duty of 27,5% should apply. The same ad valorem duty should also apply to imports falling within the quantitative ceiling if the minimum import price is not respected or when the imports of the product subject to measures presented for release into free circulation fall under those CN codes, for which no minimum import price is applicable (i.e. CN codes 3104 20 10, ex 3105 20 10 (TARIC codes 3105 20 10 10 and 3105 20 10 20), ex 3105 20 90 (TARIC codes 3105 20 90 10 and 3105 20 90 20), ex 3105 60 90 (TARIC codes 3105 60 90 10 and 3105 60 90 20), ex 3105 90 91 (TARIC codes 3105 90 91 10 and 3105 90 91 20), ex 3105 90 99 (TARIC codes 3105 90 99 10 and 3105 90 99 20).) Consequently, a quantitative ceiling should be established by reference to the recent export performance during the year 2005 of the Belarusian exporter to the Community, as this is an export quantity that may be attainable by the exporter without having recourse to circumvention of the MIP. On this basis, a quantitative ceiling for the minimum import price should be established at 700 000 tonnes per year of goods released for free circulation.(170) In order to take into account the fact that the products are delivered on both DAF and CIF (Community port) terms (as defined in Incoterms 2000) and that the transportation, handling and loading costs included in the invoiced prices have significant differences depending on whether the transportation takes place by ground transportation to a land frontier of the Community (on DAF terms) or by maritime transport via seaports in third countries to a Community port (CIF (Community port) terms), the MIPs referring to these two delivery terms should be differentiated.(171) The Council acknowledges that the introduction of a quantitative ceiling requires a management system which cannot be put in place prior to the entry into force of this Regulation. In view of the complexity of this matter, the Council considers that it is appropriate for the Commission to set out by Regulation the modalities for implementing the management system of the quantitative ceiling as soon as it is technically possible.(172) The Council further acknowledges that in view of the fact that the Regulation changing the current form and level of the measure only enters into force in the second half of 2006, and that significantly increasing exports of the product concerned in the short term poses logistical difficulties, the risk of circumvention referred to in recital (169) in the short term is limited. Therefore, taken into account the technical difficulties referred to in recital (171) and in view of the limited risk of circumvention, it is considered appropriate not to impose a quantitative ceiling at this stage. Therefore, the MIPs and the ad valorem duty as explained in recital (169) above should apply from the date of entry into force of this Regulation.(173) However, should the quantity released into free circulation, as established by the Commission on the basis of data collected pursuant to Article 14(6) of the basic Regulation, in any given calendar year, or for the remaining part of the year 2006 on a pro rata temporis basis, significantly exceed the 700 000 tonnes reflecting the traditional quantities as established in recital (169) above, and for the reasons referred to in that recital and with reference to the particular circumstances described in recital (163) above, the Commission should submit a proposal to the Council for the imposition of the ad valorem duty concerning all products falling under the product definition of this investigation.(174) To ensure the effective respect of the MIP, importers should be made aware that when it is found following a post-importation verification that (i) the net, free-at-Community-frontier price (i.e. net of customs duties and any post-importation costs, such as handling, loading and transportation costs) actually paid by the first independent customer in the Community (post-importation price) is below the net, free-at-Community-frontier price, before duty, as resulted from the customs declaration; and (ii) the post-importation price is lower than the MIP, the ad valorem duty shall apply retrospectively for the relevant transactions. Customs authorities should inform the Commission immediately whenever indications of a misdeclaration are found.(175) In this context, reference is made to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code[14], inter alia , to Article 78, according to which the customs authorities may inspect the commercial documents and data relating to the import or export operations in respect of the goods concerned or to subsequent commercial operations involving those goods. Such inspections may be carried out at the premises of the declarant, of any other person directly or indirectly involved in the said operations in a business capacity or of any other person in possession of the said document and data for business purposes,HAS ADOPTED THIS REGULATION:Article 11. A definitive anti-dumping duty is hereby imposed on imports of potassium chloride falling within CN codes 3104 20 10, 3104 20 50, 3104 20 90 and on special mixtures (i.e. potassium chloride containing additional fertilising elements, with a potassium content evaluated as K2O, by weight, equal to or exceeding 35% but not exceeding 62% on the dry anhydrous product) falling within CN codes ex 3105 20 10 (TARIC codes 3105 20 10 10 and 3105 20 10 20), ex 3105 20 90 (TARIC codes 3105 20 90 10 and 3105 20 90 20), ex 3105 60 90 (TARIC codes 3105 60 90 10 and 3105 60 90 20), ex 3105 90 91 (TARIC codes 3105 90 91 10 and 3105 90 91 20), ex 3105 90 99 (TARIC codes 3105 90 99 10 and 3105 90 99 20), originating in Belarus and Russia.Article 21. The rate of the anti-dumping duty applicable to the net, free-at-Community frontier price, before duty, of the product described in Article 1 and originating in Belarus shall be 27,5%. It shall be applied under the conditions set out below:(a) The duty shall be levied on products falling under CN codes 3104 20 50 and 3104 20 90 (TARIC additional code A999) except when- the net, free-at-Community frontier price, before duty, of the product is at or above the appropriate minimum import price set out in Annex I and- the total imported quantity of the products specified in Annex I and released into free circulation has not cumulatively reached 700.000 tonnes.The Commission shall establish the modalities for implementing the management system of this quantitative ceiling by Regulation as soon as possible.b) The duty shall be levied on products falling under CN codes 3104 20 10, ex 3105 20 10 (TARIC codes 3105 20 10 10 and 3105 20 10 20), ex 3105 20 90 (TARIC codes 3105 20 90 10 and 3105 20 90 20), ex 3105 60 90 (TARIC codes 3105 60 90 10 and 3105 60 90 20), ex 3105 90 91 (TARIC codes 3105 90 91 10 and 3105 90 91 20), ex 3105 90 99 (TARIC codes 3105 90 99 10 and 3105 90 99 20).2. By derogation to Article 2(1), until the entry into force of the Commission Regulation cited in paragraph 1, the duty shall apply as follows:a) The duty shall be levied on products falling under CN codes 3104 20 50 and 3104 20 90 (TARIC additional code A999) except when the net, free-at-Community frontier price, before duty, of the product is at or above the appropriate minimum import price set out in Annex I.b) The duty shall be levied on products falling under CN codes 3104 20 10, ex 3105 20 10 (TARIC codes 3105 20 10 10 and 3105 20 10 20), ex 3105 20 90 (TARIC codes 3105 20 90 10 and 3105 20 90 20), ex 3105 60 90 (TARIC codes 3105 60 90 10 and 3105 60 90 20), ex 3105 90 91 (TARIC codes 3105 90 91 10 and 3105 90 91 20), ex 3105 90 99 (TARIC codes 3105 90 99 10 and 3105 90 99 20).3. Unless otherwise specified, the provisions in force concerning customs duties shall apply.Article 31. The rate of the definitive anti-dumping duty applicable to the net, free-at-Community-frontier price, before duty, of the product described in Article 1, originating in the Russian Federation and manufactured by the companies listed below shall be as follows:Country \| Company \| Duty Rate \| Taric Additional Code \|Russia \| JSC Silvinit, Solikamsk \| 23,0% \| A665 \|JSC Uralkali, Berezniki \| 12,3% \| A666 \|2. The rate of the anti-dumping duty applicable to the net, free-at-Community frontier price, before duty, of the product described in Article 1, originating in the Russian Federation and manufactured by all other companies than those mentioned in paragraph 1 (TARIC additional code A999) shall be equal to the fixed amount in euro per tonne of KCl shown below per category and grade (standard potash is to be understood as potash in powder form):Potassium chloride not containing any additional fertilising elements:Category: \| With a potassium content evaluated as K2O, by weight, not exceeding 40% on the dry anhydrous product \| With a potassium content evaluated as K2O, by weight, exceeding 40% but not exceeding 62% on the dry anhydrous product \| With a potassium content evaluated as K2O, by weight, exceeding 62% on the dry anhydrous product \|Grade \| Standard \| Other than standard (including granular) \| Standard \| Other than standard (including granular) \|TARIC code \| 3104 20 10 10 \| 3104 20 10 90 \| 3104 20 50 10 \| 3104 20 50 90 \| 3104 20 90 00 \|Fixed amount (EUR/tonne) \| 19,61 \| 26,01 \| 29,65 \| 39,33 \| 40,63 \|Potassium chloride containing additional fertilising elements in special mixtures:With a potassium content evaluated as K2O, by weight, equal to or exceeding 35% but not exceeding 40% on the dry anhydrous product \| With a potassium content evaluated as K2O, by weight, exceeding 40% but equal to or not exceeding 62% on the dry anhydrous product \|TARIC code \| 3105 20 10 10, 3105 20 90 10, 3105 60 90 10, 3105 90 91 10, 3105 90 99 10 \| 3105 20 10 20, 3105 20 90 20, 3105 60 90 20, 3105 90 91 20, 3105 90 99 20 \|Fixed amount (EUR/tonne) \| 26,01 \| 39,33 \|3. Notwithstanding Article 1 above, the definitive anti-dumping duty shall not apply to imports released for free circulation in accordance with Article 4.4. Unless otherwise specified, the provisions in force concerning customs duties shall apply.Article 41. Imports declared for release into free circulation shall be exempt from the anti-dumping duties imposed by Article 1, provided that they are produced by companies from which undertakings are accepted by the Commission and whose names are listed in Commission Decision 2005/802/EC, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Decision.2. The imports mentioned in paragraph 1 shall be exempt from the anti-dumping duty on condition that:(a) the goods declared and presented to customs correspond precisely to the product described in Article 1;(b) a commercial invoice containing at least the elements listed in Annex II is presented to Member States' customs authorities upon presentation of the declaration for release into free circulation; and(c) the goods declared and presented to customs correspond precisely to the description on the commercial invoice.Article 5This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union .This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels,For the CouncilThe PresidentANNEX ITARIC Code \| Minimum Import Price (‘MIP’) in euro per tonne, CIF (Community port) (), net, free-at-Community frontier, before duty, for goods delivered by maritime transportation via third country sea ports \| Minimum Import Price (‘MIP’) in euro per tonne, DAF(), net, free-at-Community frontier, before duty, for goods delivered by ground transportation \|3104 20 50 10 \| 114.3 (TARIC additional code A747) \| 102.4 (TARIC additional code A748) \|3104 20 50 90 \| 125.8(TARIC additional code A749) \| 113.0(TARIC additional code A750) \|3104 20 90 00 \| 124.1(TARIC additional code A751) \| 110.3(TARIC additional code A752) \|) as defined in Incoterms 2000ANNEX IIThe following elements shall be indicated on the commercial invoice accompanying the company's sales of potassium chloride to the Community which are subject to an Undertaking:1. The heading "COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO AN UNDERTAKING".2. The name of the company mentioned in Article 1 of Commission Decision 2005/802/EC issuing the commercial invoice.3. The commercial invoice number.4. The date of issue of the commercial invoice.5. The TARIC additional code under which the goods on the invoice are to be customs cleared at the Community frontier.6. The exact description of the goods, including:- Product Code Number (PCN) used for the purposes of the investigation and the undertaking (e.g. PCN 1, PCN 2, etc),- plain language description of the goods corresponding to the PCN concerned,- company product code number (CPC) (if applicable),- CN code,- quantity (to be given in tonnes).7. The description of the terms of the sale, including:- price per tonne,- the applicable payment terms,- the applicable delivery terms,- total discounts and rebates.8. Name of the company acting as an importer in the Community to which the commercial invoice accompanying goods subject to an undertaking is issued directly by the company.9. The name of the official of the company that has issued the invoice and the following signed declaration:“I, the undersigned, certify that the sale for direct export to the European Community of the goods covered by this invoice is being made within the scope and under the terms of the undertaking offered by [company], and accepted by the European Commission through Decision 2005/802/EC. I declare that the information provided in this invoice is complete and correct.”[1] OJ L 56, 6.3.1996, p. 1. Regulation as last amended by Regulation (EC) No 2117/2005 (OJ L 340, 23.12.2005, p. 17).[2] OJ L 308, 24.10.1992, p. 41.[3] OJ L 112, 11.5.2000, p. 4. Corrigendum published in OJ L 2, 5.1.2001, p. 42.[4] OJ L 182, 19.5.2004, p. 23.[5] OJ L 183, 20.5.2004, p. 16. Regulation as amended by Commission Regulation (EC) No 588/2005 (OJ L 98, 16.4.2005, p. 11).[6] OJ L 143, 7.6.2005, p. 11.[7] OJ L 302, 19.11.2005, p. 14.[8] OJ L 302, 19.11.2005, p. 79.[9] OJ C 249, 8.10.2004, p. 3.[10] OJ C 89, 13.4.2005, p. 3.[11] OJ C 89, 13.4.2005, p. 7.[12] OJ L 101, 11.4.2006, p. 5.[13] OJ L 134, 20.5.2006, p. 1.[14] OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council (OJ L 117, 4.5.2005, p. 13).
nl	wikipedia	N/A	Beeldverhouding (ook wel Aspect Ratio (A.R.)) is in de visuele techniek de verhouding tussen breedte en hoogte van een beeld. Een traditioneel televisiebeeld heeft een beeldverhouding van 4:3 (4 eenheden in breedte, 3 eenheden in hoogte). Breedbeeldtelevisietoestellen hebben een beeldverhouding van 16:9 (16 eenheden in breedte, 9 eenheden in hoogte). De Amerikaanse 4:3-standaard is 640 pixels in breedte en 480 pixels in hoogte, terwijl de Europese 4:3-standaard 768 pixels in breedte en 576 pixels in hoogte meet. Veelgebruikte beeldverhoudingen tv 4:3/12:9 (smalbeeldstandaard) 16:9 (breedbeeldstandaard) film 16:9 2,00:1 (40:20) 2,40:1 (48:20) fotografie 1:1 bijvoorbeeld het rolfilmtype 127 met negatieven van 40×40 mm; 3:4 bijvoorbeeld de rolfilm met 15 opnames van 45 × 60 mm; 16:9 bijvoorbeeld het Advanced Photo System met het formaat H 30,2 × 16,7 mm; 2:3 bijvoorbeeld het kleinbeeldformaat 24 mm × 36 mm. Vergelijking {\| style="font-size: 94%;" \|- style="vertical-align: bottom;" \| \|\| \|- class="thumbcaption" \| 12:9 (4:3) \|\| 16:9 \|} Zie ook Papierformaat Schermoriëntatie Beeldtechniek Televisietechniek
hr	wikipedia	N/A	Californication je sedmi studijski album američkog rock sastava Red Hot Chili Peppers. Album je 8. lipnja 1999. godine objavila diskografska kuća Warner Bros. Records. Produciran od Ricka Rubina, Californication je obilježen povratkom Johna Frusciantea, koji je prethodno svirao na albumima Mother's Milk i Blood Sugar Sex Magik. Frusciante je došao na mjesto gitarista u grupi zamijenivši Davea Navarra i smatra se zaslužnim za promjenu sveukupnog stila grupe. S albumom Californication sastav je po prvi puta u svoje pjesme uveo teme poput požude, smrti i promišljanja o samoubojstvu. Album sadrži i mnoge reference na droge te na Hollywood. Iz albuma su proizašle mnoge hit pjesme, uključujući "Around the World", "Otherside", "Californication" i "Scar Tissue", pjesmu koja je nagrađena Grammyjem. Californication je do danas prodan u preko 15 milijuna primjeraka, što ga čini najprodavanijim albumom Peppersa. Prethodni događaji Gitarist John Frusciante napustio je grupu 1992. godine usred njihove turneje zbog rastućeg nezadovoljstva uzrokovanog slavom Red Hot Chili Peppersa nakon albuma Blood Sugar Sex Magik. Iako je ostatak grupe pokušao povratiti samopouzdanje uzrokovano njegovim odlaskom, prošlo je više od godinu dana prije nego što su uspjeli pronaći novog gitarista i započeti snimanje s njime. Dave Navarro, bivši član grupe Jane's Addiction, pozvan je u grupu nakon što je Arik Marshall, koji je završio započetu turneju Peppersa, otpušten. Navarro je utjecao na sljedeći album grupe, One Hot Minute, ugradivši različite elemente heavy metala i psihodeličnog rocka, što je bila novost i nešto po čemu Peppersi nisu do tada bili poznati. One Hot Minute polučio je komercijalni uspjeh, prodajući se u oko 5 milijuna primjeraka, što je ipak bitno slabije nego Blood Sugar Sex Magik. Dobra prodaja nije impresionirala kritičare, koji su album proglasili vrlo slabim. Vrlo brzo nakon što je One Hot Minute izdan, Navarro je otpušten zbog unutarnjih neslaganja u grupi. U godinama koje su uslijedile, John Frusciante postao je ovisnik o heroinu koja ga je odvela u financijsku propast i od koje je zamalo umro. U siječnju 1998. podvrgnuo se odvikavanju u klinici. Tri mjeseca nakon završetka rehabilitacije, u travnju 1998.g. Flea je posjetio svog bivšeg kolegu iz grupe i otvoreno ga pozvao da se ponovo pridruži bendu, na što je emotivni Frusciante spremno pristao. Unutar tjedan dana i po prvi puta nakon šest godina, ponovo okupljena četvorka silovito je pokrenula nove Red Hot Chili Pepperse. Stvaranje albuma Stvaranje samog albuma ponajviše se odvijalo u domovima članova benda u ljeto 1998.g. Anthony Kiedis i Frusciante često su provodili dane skupa, diskutirajući o stvaranju pjesama, gitarskim riffovima i stihovima. Većina instrumentalnog dijela albuma stvorena je spajanjem spontanih i improviziranih svirki na probama (jam session), iako ta slobodna forma nije prisutna na krajnjem proizvodu albuma, za koji je ipak preferirana čvršća struktura pjesama. Dok je stvaranje većine albuma teklo brzo, slaganje same pjesme "Californication" bio je mukotrpan posao. Frusciante se osjećao primorenim da sklada prikladan gitaristički dio koji će popratiti vrlo snažne stihove, ali u tome nije uspjevao. Slaganje pjesme teklo je vrlo sporo i bila bi izbačena s albuma da nije bilo Kiedisovog zahtjeva da pjesma ostane dio albuma. Samo dva dana prije završetka snimanja albuma, Frusciante je uspio sa skladanjem i posljednjeg riffa u pjesmi i instruirao je ostatak grupe kako da ju odsvira. "Californication" je, u svojoj biti, detaljna razradba Kalifornije i njezinog "lažnog" načina života, što se prije svega odnosi na Hollywood. Stihovi albuma Californication proizlaze iz Kiedisovih ideja, pogleda na život i same percepcije života i njegova smisla, primjerice, pjesma "Porcelain" nastala je nakon što je Kiedis upoznao mladu majku koja se pokušavala boriti s alkoholizmom dok je istovremeno živjela sa svojom malodobnom kćeri. Pjesma "Scar Tissue" odnosno njezin stih "With the birds I'll share this lonely view" (S pticama ću podijeliti ovaj samotan vidik) nastala je u trenutku kada je Kiedis ushićen istrčao vani i ugledao ptice kako graciozno lete iznad njegove glave. Snimanje albuma označilo je promjenu u stilu Peppersa, poglavito ako se usporedi s prethodnim albumom "One Hot Minute", koji je kombinirao različite elemente psihodeličnog rocka i hard rocka. Iako je Californication još uvijek sadržavao Peppersima nekad svojstven "punk funk" zvuk (što se očituje u pjesmama "Purple Stain", "Get On Top", "I Like Dirt", "Around the World" i "Right on Time"), ipak se više oslanja na melodične zvukove (npr. u pjesmama "Scar Tissue" i "Otherside") i više se fokusira na čvršću strukturu melodije u pjesmama, nego na improvizaciju i tzv. jam. Uspjesi i kritike Californication je na tržište izašao 8. lipnja 1999. i odmah zauzeo 5. mjesto, a kasnije i svoje najbolje, 3. mjesto na Billboard Top 200 ljestvici u Americi. U Europi je zauzeo 5. mjesto na UK top 40 ljestvici u Velikoj Britaniji, 2. mjesto na French Top 40 ljestvici u Francuskoj te 1. mjesto u Finskoj, Austriji, Švedskoj i Novom Zelandu. S povratkom Johna Frusciantea u grupu, Peppersi su s albumom Californication polučili puno bolji financijski uspjeh i dobili puno bolje kritike nego za prethodni album, "One Hot Minute". Časopis Rolling Stone hvalio je Kiedisa za drastično poboljšanje njegova glasa, a pjesme poput "Otherside" i "Porcelain" uspoređivanje su s radovima grupe Smashing Pumpkins. Pohvale je dobio i Frusciante kao osoba koja je ponovno pokrenula grupu i prozvan je "esencijom" grupe od strane kritičara. Tim Anderson iz novina The Guardian nazvao je album preglasnim i distorziranim te je Californication čak bio i predmet online peticije koja je tražila da se digitalno remasterira. Magazin Stylus nazvao ga je "žrtvom rata glasnoćom" i komentirao da su se na njega žalili kako audiofili tako i manje zahtjevni slušatelji. Unatoč svemu, Californication je zadržao svoju popularnost do današnjih dana. Pjesma "Scar Tissue" osvojila je nagradu za najbolju rock pjesmu u Njemačkoj 2000. Album je osovojio 399. mjesto na listi 500 najboljih albuma svih vremena koju je organizirao časopis "Rolling Stone". Čak 5 pjesama s Californicationa nalaze se na Greatest Hits albumu Peppersa. Prema albumu je kasnije nazvana i američka TV serija (na hrvatski prevedena kao Kalifornikacija). Turneja Odmah po izdavanju albuma, sastav kreće na svjetsku turneju, koja je započela u SAD-u. Kao vrhunac turneje, trebali su održati završni nastup na Woodstocku '99, koji je završio u nasilju, te pljačkanjem i uništavanjem obližnjih objekata. Kiedis je izjavio: "Bilo je jasno da to više nema nikakve veze sa Woodstockom. To nije više bio simbol mira i ljubavi, već pohlepe i krađe..." Za početak europske turneje, održali su prvi koncert besplatno na moskovskom Crvenom trgu, gdje se okupilo oko 200.000 ljudi. Nakon povratka iz Europe, održavaju koncert u New York, te nastupaju na australskom festivalu Big Day Out i u Japanu. Jedan od njihovih zadnjin nastupa prije objavljivanja idućeg albuma By the Way bio je na festivalu Rock in Rio. Popis pjesama Glazbu i tekst albuma u potpunosti su napisali članovi grupe, Anthony Kiedis, Flea, John Frusciante i Chad Smith. Zasluge Anthony Kiedis – vokali John Frusciante – gitara, prateći vokali Michael "Flea" Balzary – bas-gitara, prateći vokali Chad Smith – bubnjevi Rick Rubin – produkcija Vladimir Meller – mastering Top liste Album Singlovi Literatura Anthony Kiedis i Larry Sloman (6. kolovoza 2004.), Scar Tissue (New York: Hyperion), p. 295. Izvori Vanjske poveznice Californication na Musicbrainz.org Albumi Red Hot Chili Peppersa Albumi iz 1999.
it	legislation	EU	COMMISSIONE EUROPEA Bruxelles, 22.1.2021 COM(2021) 30 final 2021/22(BUD) PROGETTO DI BILANCIO RETTIFICATIVO N. 1DEL BILANCIO GENERALE 2021 Riserva di adeguamento alla Brexit Visto: –il trattato sul funzionamento dell'Unione europea, in particolare l'articolo 314, in combinato disposto con il trattato che istituisce la Comunità europea dell'energia atomica, in particolare l'articolo 106 bis, –il regolamento (UE, Euratom) 2018/1046 del Parlamento europeo e del Consiglio, del 18 luglio 2018, che stabilisce le regole finanziarie applicabili al bilancio generale dell'Unione (...) 1 , in particolare l'articolo 44, –il bilancio generale dell'Unione europea per l'esercizio 2021, adottato il 18 dicembre 2020 2 , la Commissione europea presenta di seguito al Parlamento europeo e al Consiglio il progetto di bilancio rettificativo n. 1 del bilancio 2021. MODIFICHE DELLO STATO DELLE ENTRATE E DELLE SPESE PER SEZIONE Le modifiche dello stato generale delle entrate e della singola sezione III sono disponibili su EUR-Lex ( https://eur-lex.europa.eu/budget/www/index-it.htm ). Indice 1. Introduzione 2. Istituzione della riserva di adeguamento alla Brexit 3. Finanziamento 4. Tabella riepilogativa per rubrica del QFP RELAZIONE 1. Introduzione L'adozione della proposta di regolamento del Parlamento europeo e del Consiglio, del 25 dicembre 2020, che istituisce la riserva di adeguamento alla Brexit 3 ("la riserva"), prevede di istituire una riserva nell'ambito degli strumenti speciali tematici che non rientrano nei massimali di bilancio dell'UE nel quadro finanziario pluriennale, in modo da "contrastare le conseguenze negative impreviste negli Stati membri e nei settori maggiormente colpiti" dalle conseguenze negative del recesso del Regno Unito dall'Unione, così da attenuare l'impatto di tale recesso sulla coesione economica, sociale e territoriale. Scopo del progetto di bilancio rettificativo (PBR) n. 1 per l'esercizio 2021 è iscrivere nel bilancio annuale dell'Unione 2021 4 244 832 000 EUR a prezzi correnti (4 000 000 000 EUR ai prezzi del 2018), in stanziamenti di impegno e di pagamento, per soddisfare il fabbisogno di prefinanziamenti derivante dall'attuazione della riserva di adeguamento alla Brexit nel 2021. Le risorse massime per l'attuazione della riserva ammontano a 5 000 000 000 EUR ai prezzi del 2018 (5 370 994 000 EUR a prezzi correnti). 2. Istituzione della riserva di adeguamento alla Brexit In seguito alle conclusioni del Consiglio europeo del 21 luglio 2020 4 , all'adozione del quadro finanziario pluriennale il 17 dicembre 2020 5 e all'adozione del bilancio dell'UE 2021 il 18 dicembre 2020, il Parlamento europeo e il Consiglio hanno invitato la Commissione a presentare una proposta relativa allo strumento pertinente necessario per rendere operativa la riserva di adeguamento alla Brexit 6 , al fine di garantire che un importo sufficiente di stanziamenti possa essere messo a disposizione per la mobilitazione nell'esercizio 2021 senza indugio. A seguito dell'adozione della proposta di regolamento del Parlamento europeo e del Consiglio, del 25 dicembre 2020, che istituisce la riserva di adeguamento alla Brexit, il presente PBR propone di iscrivere nel bilancio UE 2021 l'incidenza di bilancio della riserva per l'esercizio 2021. Al momento dell'adozione del regolamento, il sostegno sarà erogato in due tranche. La prima tranche, contemplata nel presente PBR, sarà versata nel 2021 sotto forma di prefinanziamento ai sensi dell'articolo 115, paragrafo 2, lettera b), punto i), del regolamento finanziario: l'importo per ciascuno Stato membro è stato fissato in base a un criterio di ripartizione che tiene conto del rispettivo grado di integrazione economica con il Regno Unito, anche a livello di scambi di merci e servizi, e delle conseguenze negative per il settore della pesca dell'UE. I criteri di ripartizione dei prefinanziamenti che la Commissione deve versare agli Stati membri figurano nell'allegato I della proposta relativa alla riserva. La seconda tranche sarà attivata nel 2024 a seguito della liquidazione del prefinanziamento e del calcolo degli importi aggiuntivi dovuti agli Stati membri a titolo della riserva, se ammissibili. Gli stanziamenti corrispondenti saranno quindi aggiunti alla riserva nel contesto del progetto di bilancio 2024. La proposta di regolamento prevede la necessità di concedere agli Stati membri una certa flessibilità e, in particolare, di consentire alla Commissione di adottare la decisione di finanziamento che prevede il prefinanziamento senza l'obbligo, ai sensi dell'articolo 110, paragrafo 2, del regolamento finanziario, di fornire una descrizione delle azioni concrete da finanziare. In linea con il considerando 11 e con l'articolo 4, paragrafo 3, della proposta di regolamento, la Commissione chiede di rendere disponibili 4 244 832 000 EUR in stanziamenti di impegno e di pagamento per soddisfare il fabbisogno di prefinanziamenti della riserva. Detto importo sarà iscritto come accantonamento in attesa dell'adozione definitiva del regolamento. EUR Linea di bilancio Denominazione Stanziamenti di impegno Stanziamenti di pagamento Sezione III – Commissione 30 04 03 Riserva di adeguamento alla Brexit 4 244 832 000 4 244 832 000 Totale 4 244 832 000 4 244 832 000 Una volta adottato in via definitiva il regolamento sulla riserva di adeguamento alla Brexit, gli stanziamenti saranno stornati senza indugio dall'articolo "30 04 03" della riserva all'articolo "16 02 03" del bilancio. Il contributo finanziario a carico della riserva a favore di uno Stato membro sarà quindi eseguito nell'ambito della gestione concorrente conformemente all'articolo 63 del regolamento finanziario. 3. Finanziamento La riserva di adeguamento alla Brexit è uno degli strumenti speciali tematici nell'ambito del regolamento sul QFP 2021-2027 7 . Gli stanziamenti corrispondenti sono quindi iscritti in bilancio oltre i massimali di spesa del QFP 2021-2027 4. Tabella riepilogativa per rubrica del QFP In EUR Bilancio 2021 Progetto di bilancio rettificativo 1/2021 Bilancio 2021 (incl. PBR 1/2021) SI SP SI SP SI SP 1. Mercato unico, innovazione e agenda digitale 20 816 559 767 17 191 587 232 20 816 559 767 17 191 587 232 Massimale 20 919 000 000 20 919 000 000 Margine 102 440 233 102 440 233 2. Coesione e valori 52 861 898 534 66 153 765 904 52 861 898 534 66 153 765 904 Di cui a titolo dello strumento di flessibilità 76 382 534 76 382 534 Massimale 52 786 000 000 52 786 000 000 Margine 484 000 484 000 2a. Coesione economica, sociale e territoriale 48 190 516 000 61 867 897 545 48 190 516 000 61 867 897 545 Massimale 48 191 000 000 48 191 000 000 Margine 484 000 484 000 2b. Resilienza e valori 4 671 382 534 4 285 868 359 4 671 382 534 4 285 868 359 Di cui a titolo dello strumento di flessibilità 76 382 534 76 382 534 Massimale 4 595 000 000 4 595 000 000 Margine 3. Risorse naturali e ambiente 58 568 566 908 56 804 203 452 58 568 566 908 56 804 203 452 Massimale 58 624 000 000 58 624 000 000 Margine 55 433 092 55 433 092 Di cui: spese connesse al mercato e pagamenti diretti 40 367 954 000 40 353 742 883 40 367 954 000 40 353 742 883 Sottomassimale del FEAGA 40 925 000 000 40 925 000 000 Differenza legata all'arrotondamento esclusa dal calcolo del sottomargine Trasferimenti netti tra FEAGA e FEASR 557 046 000 557 046 000 Saldo netto disponibile per le spese del FEAGA (sottomassimale corretto mediante trasferimenti tra FEAGA e FEASR) 40 367 954 000 40 367 954 000 Sottomargine del FEAGA 4. Migrazione e gestione delle frontiere 2 278 829 759 2 686 245 978 2 278 829 759 2 686 245 978 Massimale 2 467 000 000 2 467 000 000 Margine 188 170 241 188 170 241 5. Sicurezza e difesa 1 709 261 441 670 628 243 1 709 261 441 670 628 243 Massimale 1 805 000 000 1 805 000 000 Margine 95 738 559 95 738 559 6. Vicinato e resto del mondo 16 097 196 204 10 810 999 356 16 097 196 204 10 810 999 356 Massimale 16 247 000 000 16 247 000 000 Margine 149 803 796 149 803 796 7. Pubblica amministrazione europea 10 448 313 002 10 449 588 091 10 448 313 002 10 449 588 091 Massimale 10 635 000 000 10 635 000 000 Margine 186 686 998 186 686 998 Di cui: spese amministrative delle istituzioni 8 035 824 720 8 037 099 809 8 035 824 720 8 037 099 809 Sottomassimale 8 216 000 000 8 216 000 000 Sottomargine 180 175 280 180 175 280 Stanziamenti per le rubriche 162 780 625 615 164 767 018 256 162 780 625 615 164 767 018 256 Massimale 163 483 000 000 166 140 000 000 163 483 000 000 166 140 000 000 Di cui a titolo dello strumento di flessibilità 76 382 534 628 462 086 76 382 534 628 462 086 Margine 778 756 919 2 001 443 830 778 756 919 2 001 443 830 Strumenti speciali tematici 1 470 835 000 1 293 450 000 4 244 832 000 4 244 832 000 5 715 667 000 5 538 282 000 Totale degli stanziamenti 164 251 460 615 166 060 468 256 4 244 832 000 4 244 832 000 168 496 292 615 170 305 300 256 (1) GU L 193 del 30.7.2018, pag. 1. (2) GU L XX del xx.3.2021. (3) COM(2020) 854 final. (4) EUCO 10/20. (5) Regolamento (UE, Euratom) 2020/2093 del Consiglio, del 17 dicembre 2020, che stabilisce il quadro finanziario pluriennale per il periodo 2021-2027 (GU L 433I del 22.12.2020, pag. 11). (6) Intesa comune sul contenuto del bilancio per il 2021, basata sul progetto di elementi per conclusioni comuni n. 4 presentato dalla Commissione il 4 dicembre 2020, raggiunta dal comitato di conciliazione il 4 dicembre 2020. (7) Regolamento (UE, Euratom) 2020/2093 del Consiglio, del 17 dicembre 2020, che stabilisce il quadro finanziario pluriennale per il periodo 2021-2027 (GU L 433I del 22.12.2020, pag. 11).
pt	other	N/A	NÓS SOMOS CAPAZES! Nothing to lose,and never too late!: ALMEIRIM - QUEM NÃO CUMPRE A LEI? PORQUE NÃO CUMPRE A LEI? QUAL A RAZÃO DESSA SITUAÇÃO DE IMPUNIDADE?(IV) ALMEIRIM - QUEM NÃO CUMPRE A LEI? PORQUE NÃO CUMPRE A LEI? QUAL A RAZÃO DESSA SITUAÇÃO DE IMPUNIDADE?(IV) Finalmente como é que os cidadãos podem confiar na Justiça? "o cidadão começa a duvidar de que seja possível confiar numa Justiça que parece desfazer, de noite, o trabalho que produz de dia". Nestes tempos em que as pessoas vivem amedrontadas, aterrorizadas e desorientadas”, a quem podem recorrer para poderem exercer o seu direito de cidadania?(1) O que resta ao cidadão comum? Todos temos direito em saber que, o controlo da legalidade administrativa pressupõe que os particulares, nas suas relações com a Administração Pública (autarquias locais), tenham o direito de apresentar petições, reclamações e queixas para defesa dos seus direitos, da Constituição e da lei (direito de petição, previsto no art. 52o da Constituição), bem como de impugnar quaisquer actos administrativos que os lesem (art. 268o, 3 da Constituição), direitos que seriam intoleravelmente tolhidos se não pudessem concretizar a imputação dos vícios típicos dos actos administrativos, v.g. o vício de violação de lei e do princípio da imparcialidade., Daí que nos pareça particularmente claro que o exercício do direito de petição, através da queixa de determinadas ilegalidades e irregularidades, sendo que a existência e o exercício, em concreto, de mecanismos de controlo administrativo ou jurisdicional, é um meio de garantir o prestígio e a confiança nas instituições, pois traduzem uma forma de hetero-controle do exercício do poder. No nosso País a tutela jurisdicional sobre as entidades da Administração local, é exercida pelos Tribunais, cabendo ,sendo a Inspecção-Geral da Administração Local o órgão de tutela inspectiva do Governo sobre as autarquias locais, competindo-lhe a função de averiguar o cumprimento das obrigações impostas por lei, tendo, para isso, que efectuar acções inspectivas e proceder à instrução dos processos no âmbito da tutela administrativa e financeira da administração autárquica e entidades equiparadas, (arto 3o, no2, al. a) e c) do Decreto-Lei no 326-A/2007, de 28 de Setembro, e arto 2o e 3o da Lei no 27/96 de 01 de Agosto). O Tribunal de Contas é o órgão que «fiscaliza a legalidade e regularidade das receitas e das despesas públicas, aprecia a boa gestão financeira e efectiva responsabilidades por infracções financeiras» (art. 1.o da citada Lei 98/97), em suma, o órgão máximo de controle da legalidade financeira do Estado (este entendido no seu sentido amplo). Quando estes órgãos fiscalizadores da legalidade verificam a violação dos especiais deveres, a quem cumpre zelar pelo cumprimento da legalidade, por exemplo na área do ordenamento do território e urbanismo e tal actuação consubstancia ilegalidades graves, visando fins alheios ao interesse público, pelo que, verificando-se os pressupostos previstos nas disposições combinadas dos artigos 8o no1 alínea d) e 9o alínea i) da Lei no 27/96, de 1 de Agosto, é de declarar a perda de mandato do eleito local. Dado que nos termos conjugados dos arts. 8o no 1 e 9o al. c) e i) da Lei 27/ 96 de 1/8, incorre em perda de mandato, membro de órgão autárquico que viole culposamente instrumento de ordenamento do território ou de planeamento urbanístico válidos e eficazes ou que incorra em ilegalidade grave traduzida na consecução de fins alheios ao interesse público o Magistrado do Ministério Público junto do Tribunal Administrativo e Fiscal tem de intentar uma acção administrativa especial, ao abrigo do disposto nos artigos 8o, no 1, al d), 9°, als c) e i) e 11o da Lei n.o 27/96, de 1.8, propor acção administrativa para perda de mandato dos autarcas infractores, mesmo quando sanada essas violações da Lei, isso não retira o carácter ilícito àquela conduta, pelo que ao não decretar a perda de mandato fez errada interpretação e aplicação dos artigos 8o, nos 1, al. d), e 3, e 9o, al. c) e i), da Lei n.o 27/96, de 1 Agosto. Foi deste modo que decidiu, entre outras decisões o Supremo Tribunal Administrativo, conforme o Acórdão de 8 de Outubro de 2009. (3) O QUE É QUE UM CIDADÃO PODE FAZER QUANTO A JUSTIÇA ? No exercício das suas funções os eleitos locais estão vinculados ao cumprimento de determinados princípios, quer em matéria de legalidade e direitos dos cidadãos quer em matéria de prossecução de interesses públicos quer ainda em matéria de funcionamento dos órgãos de que sejam titulares (artigo 4.o da Lei 29/87 de 30 de Junho) dos quais resulta um conjunto de direitos e deveres para os eleitos locais, nomeadamente “no exercício das suas funções os eleitos locais estão vinculados a observar escrupulosamente as normas legais e regulamentares aplicáveis aos actos por si praticados ou pelos órgãos a que pertencem ( artigo 4°, n.° 1, alínea a), da Lei n.° 29/87, de 30 de Junho (na redacção que lhe foi dada pela Lei 50/99, de 24 de Junho) - sendo que o não cumprimento destes preceitos constitui pois violação do princípio da legalidade constante do artigo 3°, n° 1, do C.P.A. e artigo 266°, n.° 2, da CRP (Constituição da República Portuguesa) Assim em 8 de Junho de 2011, dirigimos um requerimento ao Procurador(a) Republica junto da Tribunal Administrativo e Fiscal de Leiria e decorrente da participação da Inspecção Geral da Administração Local, aqui referida, tendo em vista as consequências do não cumprimento da Lei 24/98, de 26 de Maio – Estatuto do Direito de Oposição, como condição prévia à apreciação do Orçamento e Grandes Opções do Plano pela Assembleia Municipal de Almeirim; e as declaração de anulabilidade dos mesmos de acordo com o artigo 5o da Lei n.° 24/98, de 26 de Maio, conjugado com a alínea v) do n.° 1 do artigo 68o da Lei n.° 169/99, de 18 de Setembro e artigo 135° do Código do Procedimento Administrativo, dado quev esgotada a possibilidade de virem a ser produzidos actos de execução desses documentos, conduzindo à não persistência de qualquer utilidade no prosseguimento desta acção, já que efeitos das deliberações só produzem efeitos no decorrer do ano de 2011 a sua eventual anulação, em data posterior, redundaria em mero exercício processual. Só em 16 de Dezembro de 2011, recebi a resposta da Procuradora da Republica junto do Tribunal Administrativo e Fiscal de Leiria!!! Como se pode ler aqui. EM 2012 A LEI NÃO FOI CUMPRIDA NEM OS DOCUMENTOS FORAM ELABORADOS PELOS ÓRGÃOS EXECUTIVOS DA CÂMARA MUNICIPAL DE ALMEIRIM ? (1) http://www.dn.pt/inicio/portugal/interior.aspx?content_id=1345820 (2) http://www.tsf.pt/PaginaInicial/Portugal/Interior.aspx?content_id=1248988 (3)http://www.dgsi.pt/jsta.nsf/0/cb0f7a7ba36b41a68025765400421400?OpenDocument&ExpandSection=1 ALMEIRIM - QUEM NÃO CUMPRE A LEI? PORQUE NÃO CUMPR...
en	wikipedia	N/A	John Kling is the protagonist of a German TV series featuring a secret agent who tackles international missions all over the world. He works as detective for an American secret service, usually teaming up with his colleague and friend Jones Burthe (Uwe Friedrichsen). Background John Kling was in the beginning a pulp fiction hero who was very successful as such from 1924 till 1939 and from 1949 till 1954. Based on those novels he eventually entered the TV screen where his 26 new adventures where broadcast in the late sixties. While in pulp fiction he was a successor of Percy Stuart (whose first tale had already been released ten years before John Kling appeared), on TV he was his predecessor. Hans-Georg Thiemt directed this series before he directed Percy Stuart. Season 1 (1965-1966) Season 2 (1969-1970) External links TV Nostalgy: John Kling's Adventures Espionage television series Kling, John Television shows based on German novels 1965 German television series debuts 1970 German television series endings German action television series German-language television shows ZDF original programming
pl	other	N/A	Czy w związku z otrzymaniem w drodze darowizny nieruchomości, która będzie służyła celom statutowym prowadzonym przez Fundację powstanie u niej dochód podlegający opodatkowaniu podatkiem dochodowym od osób prawnych? ITPB3/4510-214/15/PSinterpretacja indywidualna Na podstawie art. 14b § 1 i § 6 ustawy z dnia 29 sierpnia 1997 r. Ordynacja podatkowa (Dz. U. z 2015 r., poz. 613) oraz § 4 rozporządzenia Ministra Finansów z dnia 20 czerwca 2007 r. w sprawie upoważnienia do wydawania interpretacji przepisów prawa podatkowego (Dz. U. Nr 112, poz. 770, z późn. zm.) w zw. z § 9 rozporządzenia Ministra Finansów z dnia 22 kwietnia 2015 r. w sprawie upoważnienia do wydawania interpretacji przepisów prawa podatkowego (Dz. U. z 2015 r., poz. 643), Dyrektor Izby Skarbowej w Bydgoszczy działający w imieniu Ministra Finansów stwierdza, że stanowisko – przedstawione we wniosku z dnia 5 maja 2015 r. (data wpływu 18 maja 2015 r.) o wydanie interpretacji przepisów prawa podatkowego dotyczącej podatku dochodowego od osób prawnych w zakresie możliwości zastosowania zwolnienia przedmiotowego określonego w art. 17 ust. 1 pkt 4 ustawy o podatku dochodowym od osób prawnych – jest prawidłowe. W dniu 18 maja 2015 r. wpłynął ww. wniosek o wydanie interpretacji indywidualnej dotyczącej podatku dochodowego od osób prawnych w zakresie możliwości zastosowania zwolnienia przedmiotowego określonego w art. 17 ust. 1 pkt 4 ustawy podatku dochodowym od osób prawnych. Fundacja została powołana w dniu xx xx 2011 roku. rozwijanie i harmonizowanie kontaktów międzynarodowych w Unii Europejskiej, a w szczególności wspieranie więzi społecznych pomiędzy Rzecząpospolitą Polską a Republiką Niemiec, upowszechnianie wiedzy i umiejętności w zakresie nauki języka polskiego i niemieckiego, opieka i niesienie pomocy osobom starszym w Polsce i w Niemczech, ochrona kultury materialnej regionu X oraz położonych na ich terenie zabytków, przed ich utratą i zniszczeniem, organizowanie spotkań europejskich, między innymi środowisk naukowych, historycznych i muzealnych, badanie historii regionu X w zakresie etnicznym i religijnym, wspomaganie współpracy gmin Unii Europejskiej w zakresie rozwoju turystyki, a w szczególności regionu X, organizowanie wypoczynku i rekreacji dla dzieci i młodzieży, propagowanie wśród społeczeństwa idei „Wspierania więzi społecznych pomiędzy Rzecząpospolitą Polską i republiką Niemiec”, wspieranie działalności naukowej, badawczej, oświatowej, kulturalnej oraz wydawniczej, organizowanie wykładów, seminariów i konferencji, współpracę z osobami, instytucjami krajowymi oraz zagranicznymi, dla osiągnięcia swoich celów fundacja może wspierać działalność innych osób fizycznych, prawnych oraz instytucji. W najbliższym czasie Fundacja ma otrzymać w darowiźnie nieruchomość. Darczyńcą będzie polska sp. z o. o., a przedmiotem darowizny ma być obiekt zabytkowy (mały pałacyk) z przeznaczeniem na prowadzoną działalność statutową. W obiekcie tym Fundacja zamierza stworzyć muzeum regionu X, miejsce spotkań, prelekcji, odczytów i konferencji związanych z tematyką regionu. Czy w związku z otrzymaniem w drodze darowizny nieruchomości, która będzie służyła celom statutowym prowadzonym przez Fundację powstanie u niej dochód podlegający opodatkowaniu podatkiem dochodowym od osób prawnych... Fundacja wskazuje, że warunkiem skorzystania ze zwolnienia określonego w art. 17 ust 1 pkt 4 ustawy o podatku dochodowym od osób prawnych jest ustalenie, czy cele przewidziane w statucie mieszczą się w katalogu celów wymienionych w tym przepisie. Zwolnienie to nie jest uzależnione od rodzaju uzyskiwanego dochodu. Ważny jest bowiem cel, na jaki jest ten dochód przeznaczony, a nie źródło jego pochodzenia, przy czym źródłem dochodów mogą być przykładowo dochody z działalności statutowej, z działalności gospodarczej czy też z darowizny. Podsumowując, zdaniem Fundacji, przepisy ustawy o podatku dochodowym od osób prawnych nie wyłączają możliwości zastosowania zwolnienia, w przypadku gdy źródłem dochodu jest darowizna nieruchomości. Warunkiem zastosowania tego zwolnienia jest jedynie wydatkowanie takiego dochodu przez Fundację na cele statutowe wskazane w art. 17 ust 1 pkt 4. Zgodnie z art. 1 ustawy z dnia 6 kwietnia 1984 r. o fundacjach (Dz. U. z 1991 r. Nr 46, poz. 203 ze zm.) fundacje mogą być ustanowione dla realizacji zgodnych z interesami Rzeczypospolitej Polskiej celów społecznie lub gospodarczo użytecznych, takich jak ochrona zdrowia, rozwój gospodarki i nauki, oświata i wychowanie, kultura i sztuka, opieka i pomoc społeczna, ochrona środowiska i opieka nad zabytkami. Powołując fundację fundator - stosownie do art. 5 ust. 1 ustawy - m.in. określa cele, zasady, formy i zakres działalności fundacji. Fundacje posiadają osobowość prawną, tak więc jako osoby prawne są podatnikami podatku dochodowego od osób prawnych. Jednocześnie nie zostały one wymienione przez ustawodawcę w treści art. 6 ust. 1 ustawy z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych (Dz. U. z 2014 r., poz. 851 z późn. zm.) jako podmioty, które zwolnione są od podatku. Z uwagi na powyższe należy wskazać, iż fundacje, tak jak inne podmioty posiadające osobowość prawną, podlegają ogólnym regułom podatkowym przewidzianym w tej ustawie. Oznacza to, że fundacje ustalają dochód bez względu na rodzaje źródeł przychodów, z jakich dochód ten został osiągnięty. Z punktu widzenia przedmiotu wniosku zauważyć należy, że istotą podniesionego problemu interpretacyjnego jest zagadnienie, które dotyczy rozstrzygnięcia, czy dochód Fundacji w części związanej z otrzymaniem w drodze darowizny nieruchomości przeznaczony na cele statutowe może korzystać ze zwolnienia przedmiotowego określonego przez ustawodawcę w art. 17 ust. 1 pkt 4 ustawy o podatku dochodowym od osób prawnych. Wskazać należy w tym miejscu, że precyzyjne określenie celów, dla realizacji których dana osoba prawna została powołana jest istotne dlatego, że cele te nie mogą być ustalane przez organy podatkowe w drodze wykładni postanowień statutu, ponieważ nie są do tego upoważnione. Organ podatkowy, wydając interpretację w trybie art. 14b Ordynacji podatkowej, nie przeprowadza bowiem postępowania dowodowego; jest związany wyłącznie opisem stanu faktycznego przedstawionym przez wnioskodawcę i stanowiskiem wnioskodawcy. Statut fundacji powinien określać zasady, formy i zakres działalności fundacji realizującej cele, dla których została ona ustanowiona. Oznacza to, że przez pojęcie „których celem statutowym jest działalność” należy rozumieć nie tylko bezpośrednie prowadzenie przez fundację np. placówki oświatowej czy kulturalnej, lecz także wspieranie takiej działalności, jeżeli wynika to wprost z zatwierdzonego przez fundatora statutu. Z przedstawionego zdarzenia przyszłego wynika, że Fundacja ma otrzymać w darowiźnie nieruchomość. Darczyńcą będzie polska sp. z o. o., a przedmiotem darowizny ma być obiekt zabytkowy (mały pałacyk) z przeznaczeniem na prowadzoną działalność statutową. Z przedstawionych we wniosku okoliczności wynika, że cele statutowe Wnioskodawcy noszą znamiona celów statutowych preferowanych przez ustawodawcę w art. 17 ust. 1 pkt 4 ustawy o podatku dochodowym od osób prawnych między innymi w zakresie działalności oświatowej, kulturalnej, naukowej, jak również w zakresie dobroczynności, pomocy społecznej czy kultu religijnego. Wnioskodawca wskazał bowiem, że celami statutowymi Wnioskodawcy są między innymi: Z przedstawionych we wniosku okoliczności wynika również, że celem statutowym Fundacji jest wspomaganie współpracy gmin Unii Europejskiej w zakresie rozwoju turystyki, a w szczególności regionu Y oraz X. W kontekście powyższego podkreślić należy, że określenie celów statutowych jednostki musi być precyzyjne, jasne i niebudzące wątpliwości. Cele statutowe danego podmiotu, będące warunkiem wyłączenia dochodu z opodatkowania podatkiem dochodowym od osób prawnych muszą wynikać wprost ze statutu. Zauważyć przy tym należy, że cele statutowe nie mogą być ustalane przez Organ w drodze wykładni postanowień tegoż statutu, ponieważ Organ nie jest do tych czynności upoważniony. Reasumując, nie wszystkie cele statutowe wskazane w opisie zdarzenia spełniają warunek uznania ich za cele preferowane przez ustawodawcę w celu wyłączenia dochodu z opodatkowania podatkiem dochodowym od osób prawnych. Jak wskazano uprzednio, zwolnienie przedmiotowe określone w art. 17 ust. 1 pkt 4 ustawy nie jest uzależnione od rodzaju uzyskiwanego dochodu, oprócz dochodów wymienionych w art. 17 ust. 1a. Ważny jest bowiem cel na jaki jest ten dochód przeznaczony, a nie źródło jego pochodzenia. Odnosząc się zatem do sformułowanego pytania stwierdzić należy, że dochód Fundacji w części związanej z otrzymaniem w drodze darowizny nieruchomości może korzystać ze zwolnienia przedmiotowego określonego w art. 17 ust. 1 pkt 4 ustawy, pod warunkiem przeznaczenia go na cele statutowe określone w tym przepisie. Zatem stanowisko Fundacji, w świetle którego przepisy ustawy o podatku dochodowym od osób prawnych nie wyłączają możliwości zastosowania zwolnienia, w przypadku gdy źródłem dochodu jest darowizna nieruchomości oraz że warunkiem zastosowania tego zwolnienia jest jedynie wydatkowanie takiego dochodu przez Fundację na cele statutowe wskazane w art. 17 ust. 1 pkt 4 ustawy – jest co do zasady prawidłowe. Podkreślenia wymaga również, iż przepisy ustanawiające zwolnienia i ulgi podatkowe w systemie polskiego prawa podatkowego są istotnym wyjątkiem od zasady sprawiedliwości podatkowej (powszechności i równości podatkowej – toteż muszą być stosowane w sposób ścisły i jakakolwiek wykładnia rozszerzająca w odniesieniu do przepisów dotyczących ww. preferencji podatkowych jest niedopuszczalna. ITPB3/4510-239/15/KK \| Interpretacja indywidualna Lokalizacja: Wyszukiwarka > Cele statutowe > ITPB3/4510-214/15/PS
it	wikipedia	N/A	L'akepa di Hawaii, o più correttamente ‘akepa di Hawai‘i (Loxops coccineus ()) è un uccello passeriforme della famiglia Fringillidae. Etimologia Il nome scientifico della specie, coccineus, deriva dal colore rosso cupo del piumaggio dei maschi, che ricorda la tintura di cocciniglia: il nome comune di questi uccelli, invece in hawaiiano è sinonimo di agilità e deriva a sua volta dalla parola kepa, che significa "tagliare obliquamente" o "curvo su un lato", in riferimento alla caratteristica forma del becco. Descrizione Dimensioni Misura circa 10 cm di lunghezza, per un peso di 9-13 g. Aspetto L'aspetto è quello tipico dei fringillidi, massiccio, con testa squadrata e becco conico e dalle punte leggermente incrociate, in maniera simile a quanto osservabile fra i crocieri: nel caso dell'akepa di Hawaii, è la mascella ad essere incurvata verso sinistra. Il piumaggio presenta forte dimorfismo sessuale: mentre le femmine presentano zone dorsali grigio-verdastre e testa e area ventrale giallina, i maschi tendono invece ad essere di colore rosso-arancio (da cui il nome scientifico della specie) su tutto il corpo meno che su ali e coda, che sono invece di colore bruno-nerastro. In ambedue i sessi il becco è giallino, gli occhi sono di colore bruno scuro e le zampe sono nerastre. Biologia Si tratta di uccelli dalle abitudini essenzialmente diurne, che passano la giornata muovendosi in coppie o in gruppetti solitamente a composizione familiare, ma all'infuori del periodo riproduttivo comprendenti anche membri di più nuclei riproduttivi o anche individui solitari, talvolta anche mescolandosi con altre specie (il congenere rampichino di Hawaii, gli amakihi del genere Hemignathus, l'akiapoolau): a ridosso del periodo di cova, invece, le coppie si isolano e i maschi possono mostrare aggressività intraspecifica fra loro. Gli akepa di Hawaii sono perlopiù stanziali e generalmente non si stabiliscono a più di 250 m dal proprio nido natale (distanze che possono essere più ampie nel caso di appartenenza a stormi formati da più specie), tuttavia i giovani o gli adulti alla ricerca della prole possono spostarsi anche di 5 km dalla propria zona di residenza. Alimentazione L'akepa di Hawaii è un uccellino dalla dieta in massima parte insettivora, che si serve del caratteristico becco lievemente incrociato per sondare e aprire i boccioli dei fiori alla ricerca delle proprie prede, rappresentate perlopiù da bruchi, psille e ragni: la dieta di questi uccelli potrebbe essere costituita anche da nettare, come intuibile dalla conformazione della lingua (che presenta punta setolosa), tuttavia non esistono osservazioni in merito e la percentuale di questo alimento nella loro dieta è ancora ignota. Riproduzione Si tratta di uccelli monogami, il cui periodo riproduttivo si estende da marzo a giugno. Le coppie si formano in luglio-agosto, subito dopo il periodo degli amori: per attirare le femmine, i maschi volano fino a 100 m di quota e ingaggiano dei combattimenti rituali in volo, inseguendosi in cerchio, scacciandosi l'un l'altro o indirizzandosi fra loro dei trilli di minaccia. Una volta formatesi, le coppie durano per tutta la vita, sebbene alla morte di uno dei componenti l'altro tenda a cercarsi un nuovo partner nella maggior parte dei casi. La costruzione del nido è a carico della sola femmina, che spesso si serve di materiale sottratto da altri nidi per costruire il proprio: esso viene ubicato all'interno della cavità del tronco di un vecchio albero (il che rende l'akepa di Hawaii l'unica specie originaria dell'arcipelago a nidificare in tali siti) e viene rimaneggiato e riutilizzato nel corso degli anni. All'interno del nido, la femmina depone 2-3 uova, che essa stessa (talvolta nutrita dal maschio) provvede a covare per 14-16 giorni: i pulli, ciechi ed implumi alla schiusa, vengono accuditi da ambedue i genitori, col maschio che non li nutre direttamente per la prima settimana di vita ma porge il nutrimento alla sola femmina. Essi sviluppano le piume a otto giorni di vita e sono in grado d'involarsi attorno ai due mesi e mezzo dalla schiusa: tuttavia, essi tendono a rimanere coi genitori fino alla successiva stagione riproduttiva e anche oltre. Le femmine sono in grado di riprodursi attorno ai 2-3 anni di vita, mentre i maschi difficilmente riescono a trovare una compagna prima del compimento del quarto anno, quando viene ultimata la muta ed ottenuto il piumaggio adulto: la speranza di vita di questi uccelli in natura è di circa 10 anni. Distribuzione e habitat Come intuibile dal nome comune, l'akepa di Hawaii è endemico dell'omonima isola nell'omonimo arcipelago, della quale occupa il versante orientale del Mauna Kea, quelli orientale e meridionale del Mauna Loa e quello settentrionale dell'Hualālai, nella porzione sud-orientale dell'isola. L'habitat di questi uccelli è costituito dalla foresta primaria nativa con predominanza di vecchi alberi di ohia lehua e koa, fra i 1100 e i 2100 m di quota. Conservazione Scoperti già durante il terzo viaggio di James Cook e classificati alla fine di tale viaggio a partire da esemplari e manufatti di piume (principalmente lei) riportati, questi uccelli presentano un areale estremamente limitato e vulnerabile, in quanto a causa delle abitudini riproduttive essi necessitano di foreste molto mature e ricche di vecchi alberi, ormai divenute estremamente rare alle Hawaii: a ciò, bisogna aggiungere l'arrivo sulle isole di specie invasive che competono con quelle autoctone per il cibo o che le predano attivamente, oltre che la presenza di malattie (malaria aviaria e vaiolo aviario su tutte) alle quali le specie autoctone non erano immunizzate e che le hanno numericamente decimate. Attualmente, la specie è osservabile in due o tre siti sull'isola di Hawaii (una nella foresta di Hakalau, una a Kau e una terza, forse estinta, sull'Hualālai), con una consistenza numerica stimata in circa 14.000 esemplari nel 2000: per questi motivi, l'akepa di Hawaii viene considerato una in pericolo fin dal 1975. Note Altri progetti Fringillidae Fauna endemica delle Hawaii Specie animali in pericolo di estinzione Taxa classificati da Johann Friedrich Gmelin
pt	wikipedia	N/A	The World According to Ion B. (título original: Lumea văzută de Ion B.) é um documentário romeno de 2009 co-produzido pela HBO România em parceria com a Alexander Nanau Production. O filme foi escrito, produzido e dirigido por Alexander Nanau. Sinopse O filme se inicia em 2008, e retrata o sonho de um homem que vive nas ruas: um dia torna-se famoso e deixar para trás uma vida de pobreza, miséria e humilhação. O personagem-título, Ion Barladeanu, está a caminho de se tornar um importante artista contemporâneo, em 2008 um jovem proprietário de uma galeria de arte houve falar sobre sua história e trabalho, Ion B. lhe mostra uma coleção de malas de viagem velhas cheias de quase 1000 imagens feitas por ele dos anos 70 aos anos 90. Um ano depois, em 2009, Ion vive em sua própria casa e tornou-se um dos artistas romenos contemporâneos mais importantes do país. Ligações externas The World According (em inglês) no Internet Movie Database Programas artísticos premiados com o Emmy Internacional Filmes da Romênia de 2009 Filmes de drama da Romênia Filmes ambientados na Romênia Filmes ambientados em Bucareste
nl	wikipedia	N/A	Grammomys caniceps is een knaagdier uit het geslacht Grammomys dat voorkomt in Noord-Kenia en Zuid-Somalië. Deze soort is in Duitsland als huisdier gehouden onder de naam "Palmenmaus". Het is de kleinste soort van het geslacht. De rug is olijfbruin, de kop en flanken lichtgrijs, de onderkant wit, met een scherpe scheiding. De handen en voeten zijn ook wit. De staart is bedekt met korte, witte haren en ziet er aan de bovenkant donker, maar aan de onderkant lichter uit. De snorharen zijn relatief kort. De kop-romplengte bedraagt 86 tot 105 mm, de staartlengte 138 tot 155 mm, de achtervoetlengte 20,5 tot 22 mm, de oorlengte 14 tot 17 mm, de lengte van de snorharen 30 tot 34 mm, de schedellengte 24,9 tot 26,6 mm en het gewicht 18 tot 48 gram. Het karyotype bedraagt 2n=56, FN=78. Literatuur Hutterer, R. & Dieterlen, F. 1984. Zwei neue Arten der Gattung Grammomys aus Äthiopien und Kenya (Mammalia: Muridae). Stuttgarter Beiträge zur Naturkunde (A)374:1-18. Dier uit het Afrotropisch gebied Oenomys-divisie IUCN-status onzeker
en	wikipedia	N/A	KAZT-TV (channel 7) is an independent television station licensed to Prescott, Arizona, United States, serving the Phoenix television market. Owned by the Londen family of Phoenix, it is the only locally owned commercial English-language television station in the Phoenix market. KAZT's studios are located on Tower Road in Prescott, with a secondary studio and sales office in the Londen Center on Camelback Road in Phoenix. Its main transmitter is located atop Mingus Mountain (northeast of Prescott). Its signal is relayed through a network of five low-power translators across central and northern Arizona, including Class A station KAZT-CD (UHF channel 36, also remapped to virtual channel 7) in Phoenix. The station is also carried on cable providers throughout the Phoenix market, as well as on the Phoenix DirecTV and Dish Network local feeds. History William H. Sauro obtained a construction permit on January 7, 1980, for a new channel 7 TV station to serve Prescott. The permit briefly carried the KNAZ call letters; during this time, Sauro sought a network affiliation for the new outlet and was ultimately denied by ABC. On September 29, 1980, the call letters were changed to KUSK (the KNAZ call letters were assigned to a station in Flagstaff the following year). Ground was broken on the station's Prescott studios in November 1981, by which time Sauro's plans had dramatically changed, proposing the "Neighborhood Television" network of more than 140 low-power translators in major markets across the country to air KUSK's programming. KUSK first signed on the air on September 5, 1982. It initially produced local news and sports programming for northern Arizona, but those programs were cut back in a 1985 wave of layoffs. By the 1990s, channel 7 was running low-budget programming that mainly targeted northern Arizona, through its main transmitter transmitting from Mingus Mountain and a network of translators from Yuma to Payson, and from Casa Grande to Bullhead City. The station broadcast television series from the 1950s and old public domain movies (some of which were provided by America One and the American Independent Network), syndicated programs that were declined by other Phoenix stations, local talk shows, and home shopping programs from America's Store. Before the Arizona Diamondbacks began play in 1998, KUSK thrived on Major League Baseball telecasts, and aired San Diego Padres, Oakland Athletics and San Francisco Giants games. It took years for KUSK to gain market-wide cable coverage. In 1993, it finally succeeded in reaching a deal with Dimension Cable (now Cox Communications), the largest cable provider in the market; however, it was only added to rebuilt areas of the cable system, which was not complete until 1996. On December 5, 1997, KUSK, Inc., filed for Chapter 11 bankruptcy, while the company reorganized. KUSK emerged from bankruptcy in May 2000 and reached a $6.8 million deal later that year to sell the station to Harry Pappas, who would have relaunched KUSK as an Azteca América affiliate. Money problems, however, forced delays in the launch and scuttled most of the network's planned purchases and affiliate switches. On November 30, 2001, KUSK reached an agreement to sell the station to the Londen family, who own Lincoln Heritage Life Insurance Company. The new owners installed Ron Bergamo—formerly of KSAZ-TV and later KWBA-TV in Tucson—as general manager to help professionalize the operation. They officially took control of KUSK and its translator network on April 1, 2002. The day after the Londen Group closed on its purchase, it relaunched the station with new call letters: KAZT-TV. It also adopted a new brand, AZ-TV, and a new slogan, "Arizona's Own." They also gave the station a significant technical facelift, including a studio in Phoenix, and purchased stronger programming. The station transformed from a low-budget operation focused on Northern Arizona into a high-quality independent station targeting all of the Phoenix market. It aimed to be a serious competitor to the Valley's long-successful independent, KTVK (channel 3). To help ensure that KAZT would "do some good for Arizona", the Londen family put together an advisory board of notable Arizonans, including Governor Jane Dee Hull, U.S. Representative Bob Stump, prominent local auto dealer Lou Grubb, Jerry Colangelo of the Phoenix Suns and Arizona Diamondbacks, and Michael Bidwill of the Arizona Cardinals. Company patriarch Jack Londen later said that he had bought the station as a 50th anniversary gift for his wife, Dodie. KAZT-CD KUSK's Phoenix repeater received a construction permit on January 22, 1985. Originally assigned the call sign K27AN, it was granted to the Meredith Corporation, owners of KPHO-TV (channel 5). In August 1985, before the station was ever built, Meredith sold the permit to Arizona Metro Television Ltd., who constructed the station, then sold it to KUSK, Inc. in April 1986. On the 22nd of the month, the station signed on the air under Program Test Authority, but was not licensed until June 30, 1987. In 1992, channel 27 was switched to air the Home Shopping Network (HSN); KUSK programming moved to the channel 17 and 55 translators. As part of KUSK's network of stations, KHSK-LP and K55EH were included in the proposed sale to Harry Pappas for his Azteca Phoenix enterprise, but they were eventually sold to the Londen Group as part of the KUSK sale after the Pappas purchase failed to materialize. KHSK-LP initially kept its HSN affiliation, but on July 5, 2002, the Londen Group changed the station's callsign to KAZT-CA and relaunched the station as a translator of KAZT-TV. K55EH eventually became defunct. After KUTP (channel 45) signed on its digital signal on channel 26, its permanent allocation, KAZT-CA began to experience adjacent channel signal interference. The station requested Special Temporary Authority (STA) to shut off its analog signal and begin operating its digital signal on the same channel (called a "flash cut"). The Federal Communications Commission (FCC) granted the STA on August 16, 2007, and KAZT-CA began broadcasting in digital on January 15, 2008. On August 4, 2008, KAZT-CA applied to move its signal to channel 36, citing displacement due to continuing interference from KUTP. The FCC granted the displacement application on September 10, 2009, and on December 7, KAZT-CA ended broadcasts on channel 27, commencing operations on channel 36 five days later. Programming Local and syndicated programming On weekdays, KAZT-TV airs locally produced live talk shows, including Arizona Daily Mix, co-hosted by former KPHO-TV anchor Catherine Anaya and Danielle Williams, produced in Phoenix, and Sandy and Friends, hosted by Sandy Moss in Prescott. Syndicated programs currently on KAZT (as of November 2020) include The Doctors, Rachael Ray, Access Hollywood (and its live counterpart), Family Feud, Personal Injury Court, Justice for All with Judge Cristina Perez, Judge Jerry, The Steve Wilkos Show, Maury and Who Wants to Be a Millionaire. Saturday programming features repeats of select weekday programs, as well as a current-events show hosted by KFYI radio personality Mike Broomhead. Sundays are devoted to locally produced shows (including an early morning replay of Broomhead's show after an airing of the syndicated Full Measure with Sharyl Attkisson), infomercials and religious programs including a live broadcast of the Catholic Mass from Cathedral of Saints Simon and Jude in Phoenix. In the 1990s, KUSK aired a talk show hosted by Sam Steiger. Sports programming After the Londens relaunched channel 7 as KAZT-TV, the station acquired a heavy amount of sports programming. It served as the television home of Arizona State University men's and women's basketball, baseball, and softball; Phoenix Mercury WNBA basketball, and Mountain West Conference college football telecasts. In 2003 and 2004, the station also televised preseason football games from the NFL's Arizona Cardinals. From 2006 to 2008, KAZT was the broadcast television home of the NHL's Phoenix Coyotes. On February 17, 2010, the station acquired the rights to broadcast eight games from the Arizona Rattlers of the revived Arena Football League. On January 10, 2015, AZ-TV entered into a partnership with Cox Communications to simulcast five Grand Canyon University Antelopes basketball games that are produced by Cox7 Arizona. Technical information Subchannels The station's digital signal is multiplexed: On October 13, 2008, KAZT-DT and KAZT-CA launched a subchannel featuring programming from the Retro Television Network (RTV). On June 20, 2011, KAZT added MeTV to digital subchannel 7.3. On August 1, 2011, MeTV was moved to subchannel 7.2 with RTV moving to 7.3. MeTV also shares the affiliation with Kingman-licensed KMOH-TV on channel 6. On September 17, 2012, RTV programming on 7.3 was replaced by the Home Shopping Network. On August 17, 2017, a fourth subchannel was added featuring programming from Charge! Analog-to-digital conversion On February 22, 2001, the station was granted a construction permit to build its digital companion channel on UHF channel 25, and in October 2002, after receiving a grant of Special Temporary Authority (STA) to operate at roughly the same service level as its analog station, KAZT-DT came on the air. The station made its temporary operations permanent in August 2006, and on October 17, 2006, it was licensed. KAZT-TV shut down its analog signal, over VHF channel 7, on May 15, 2009. The station's digital signal moved from UHF channel 25 to VHF channel 7. On that date, the station surrendered the license for its channel 25 digital signal to the Federal Communications Commission. Translators Low-power translators have had a key role in KAZT's history, particularly its ability to reach viewers in Phoenix. K27AN (today KAZT-CD) in Phoenix signed on April 22, 1986. Sauro obtained two further translators, K55EH from Shaw Butte and K17BU on Usery Mountain, and signed them on, creating a "synthetic full-power station" with the ability to target advertising to smaller sections of the Phoenix metropolitan area. In 1992, K27AN was converted to run home shopping programming, with KUSK broadcasting through channels 17 and 55. That October brought a translator in Flagstaff, K30DT on channel 30. KAZT also held construction permits for another two translators, channel 43 in Casa Grande and channel 19 in Yuma. The Yuma translator was the last to come on air, beginning broadcasts in 1995; within a year, Yuma viewers accounted for 10 percent of KUSK's audience. At its height, KAZT was seen on eight translators: two in the Phoenix metro; the three in Casa Grande, Flagstaff and Yuma; and three translators in Mohave County. The channel 17 translator moved to channel 57 when KPHO-TV's digital signal was assigned to that channel. Channels 55 and 57 were then replaced by channel 27 in 2002, shortly after Londen took over. K19CX in Yuma formerly served the Yuma–El Centro market, but was required to drop KAZT programming on December 4, 2006, due to syndication exclusivity issues with other stations within that market and the increasing prevalence of syndicated fare on KAZT's schedule. It became a repeater of KAET (channel 8) and was sold directly to Arizona State University in 2013. References External links AZT-TV Prescott, Arizona Television channels and stations established in 1982 1982 establishments in Arizona MeTV affiliates Charge! (TV network) affiliates Companies that filed for Chapter 11 bankruptcy in 1997 National Hockey League over-the-air television broadcasters
en	wikipedia	N/A	Bakuvians Walk in the City Park () is a 1900 Azerbaijani film directed by Q. Matye. It was filmed on November 12, 1900, the same day Matye shot The Life of Bakuvians and Their Movement Along the Velikokniaz Avenue. The film was released on November 19, 1900, in Baku. The film was shot on 35mm. See also List of Azerbaijani films: 1898-1919 1900 films Azerbaijani silent films Azerbaijani black-and-white films Films of the Russian Empire
pl	caselaw	EU	20.6.2022 PL Dziennik Urzędowy Unii Europejskiej C 237/47 Wyrok Sądu z dnia 27 kwietnia 2022 r. – Flašker/Komisja (Sprawa T-392/20) (1) (Pomoc państwa - Środki przyznane przez Słowenię miejskiej sieci aptek - Wstępny etap badania - Decyzja Komisji stwierdzająca brak pomocy państwa i ewentualnie występowanie istniejącej pomocy - Decyzja przyjęta bez wszczynania formalnego postępowania wyjaśniającego przewidzianego w art. 108 ust. 2 TFUE - Poważne trudności) (2022/C 237/58) Język postępowania: angielski Strony Strona skarżąca: Petra Flašker (Grosuplje, Słowenia) (przedstawiciel: adwokat K. Zdolšek) Strona pozwana: Komisja Europejska (przedstawiciele: P. Arenas i C. Georgieva, pełnomocnicy) Interwenient popierający stronę pozwaną: Republika Słowenii (przedstawiciel: B. Jovin Hrastnik, pełnomocnik) Przedmiot W skardze opartej na art. 263 TFUE skarżąca wnosi o stwierdzenie nieważności decyzji Komisji C(2020) 1724 final z dnia 24 marca 2020 r. kończącej badanie środków dotyczących apteki publicznej Lekarna Ljubljana w świetle zasad dotyczących pomocy państwa zawartych w art. 107 i 108 TFUE [sprawa SA.43546 (2016/FC) – Słowenia]. Sentencja 1) Stwierdza się nieważność decyzji Komisji C(2020) 1724 final z dnia 24 marca 2020 r. kończącej badanie środków dotyczących apteki publicznej Lekarna Ljubljana w świetle zasad dotyczących pomocy państwa zawartych w art. 107 i 108 TFUE [sprawa SA.43546 (2016/FC) – Słowenia] w zakresie, w jakim dotyczy ona aktywów zarządzanych przez Lekarna Ljubljana. 2) Komisja Europejska pokrywa własne koszty oraz koszty poniesione przez Petrę Flašker. 3) Republika Słowenii pokrywa własne koszty. (1) Dz.U. C 297 z 7.9.2020.
pt	legislation	EU	N? L 177/48 nPTH Jornal Oficial das Comunidades Europeias 28 . 7 . 95 REGULAMENTO (CE) N? 1852/95 DA COMISSÃO de 27 de Julho de 1995 que fixa as taxas das restituições aplicáveis a certos lacticínios, exportados sob a forma de mercadorias não abrangidas pelo anexo II do Tratado A COMISSÃO DAS COMUNIDADES EUROPEIAS, gerais respeitantes a concessão de um auxílio para o leite desnatado, transformado em caseína e em caseinatos (), Tendo em conta o Tratado que institui a Comunidade com a última redaccão que lhe foi dada pelo Regulamento Europeia, (CEE) n ? 1435/90 (6) ; Tendo em conta o Regulamento (CEE) n? 804/68 do Considerando que o Regulamento (CEE) n? 570/88 da Conselho, de 27 de Junho de 1968, relativo à organização Comissão, de 16 de Fevereiro de 1988, relativo à venda a comum dos mercados do sector do leite e lacticínios ('), preço reduzido de manteiga e à concessão de um auxílio com a última redacção que lhe foi dada pelo Regulamento para a manteiga e para a manteiga concentrada destinadas (CE) n ? 1538/95 (2), e, nomeadamente, pelo n? 3, do seu ao fabrico de produtos de pastelaria, de gelados e outros artigo 17?, produtos alimentares Ç), com a última redacção que lhe foi dada pelo Regulamento (CE) n ? 455/95 (8), autorizam Considerando que, nos termos de n? 1 do artigo 17? do a entrega de manteiga e nata a preço reduzido às indús Regulamento (CEE) n ? 804/68, a diferença entre os trias que fabricam determinadas mercadorias ; preços do comércio internacional dos produtos referidos nas alíneas a), b), c), d), e) e g) do artigo 1 ? deste regula Considerando que o Regulamento (CEE) n ? 990/93 mento e os preços da Comunidade pode ser coberta por do Conselho (), alterado pelo Regulamento (CE) uma restituição à exportação ; que o Regulamento (CE) n? n? 1380/95 (10), proíbe o comércio entre a Comunidade 1222/94 da Comissão, de 30 de Maio de 1994, estabelece Europeia e a República Federativa da Jugoslávia (Sérvia e para certos produtos agrícolas, exportados sob a forma de Montenegro) ; que esta proibição não se aplica a determi mercadorias não abrangidas pelo anexo II do Tratado, nadas situações, enumeradas de forma limitativa nos normas comuns de aplicação de regime relativas à conces artigos 2?, 4?, 5? e 7? do mesmo regulamento ; que este são de restituições à exportação e os critérios que fixam os facto deve ser tomado em consideração na fixação das respectivos montantes (3), com a última redacção que lhe restituições ; foi dada pelo Regulamento (CE) n ? 11 49/95 (4), estabe Considerando que as medidas previstas no presente regu leceu para quais dos citados produtos se deve uma taxa de lamento estão em conformidade com o parecer do Comité restituição aplicável quando da sua exportação, sob a de Gestão do Leite e dos Produtos Lácteos, forma de mercadorias, referidas no anexo do Regulamento (CEE) n? 804/68 ; ADOPTOU O PRESENTE REGULAMENTO : Considerando que, nos termos do n? 1 , primeiro pará grafo, do artigo 4? do Regulamento (CE) n? 1222/94, a Artigo 1 ? taxa de restituição por 100 kg, de cada um dos produtos de base considerados, deve ser fixada para todos os meses ; 1 , As taxas de restituição aplicáveis aos produtos de base que figuram no anexo A do Regulamento (CE) n? Considerando que o n? 3 do artigo 4? do Regulamento 1222/94 e referidos no artigo 1 ? do Regulamento (CEE) (CE) n? 1222/94 prevê que, para a fixação das taxas de n? 804/68, exportados sob a forma de mercadorias, refe restituição, devem ser tomadas em consideração, se for ridas no anexo ao Regulamento (CEE) n? 804/68, são caso disso, as restituições à produção, os auxílios ou outras fixadas conforme indicado no anexo. medidas de efeito equivalente, que são aplicáveis em todos os Estados-membros, nos termos do regulamento relativo 2, Não são fixadas taxas de restituição para os produtos referidos no número anterior e não indicados no anexo . à organização comum dos mercados, no sector conside rado, no respeitante aos produtos de base referidos no 3, As restituições à exportação para a República Federa anexo A do citado regulamento ou produtos que lhes tiva da Jugoslávia (Sérvia e Montenegro) só podem ser sejam equiparados ; concedidas no respeito das condições previstas no Regula mento (CEE) n ? 990/93 alterado. Considerando que, nos termos do n? 1 do artigo 11 ? do Regulamento (CEE) n? 804/68, é concedido um auxílio para o leite desnatado, produzido na Comunidade, e trans Artigo 2 ? formado em caseína no caso de esse leite e a caseína, O presente regulamento entra em vigor em 28 de Julho fabricada com esse leite, responderem a certas condições de 1995. fixadas no artigo 1 ? do Regulamento (CEE) n? 987/68 do Conselho, de 15 de Julho de 1968, que estabelece regras o JO n? L 1 69 de 18. 7. 1968, p. 6. (") JO n? L 138 de 31 . 5. 1990, p . 8 . (') JO n? L 148 de 28 . 6. 1968, p. 13. O JO n? L 55 de 1 . 3. 1988, p. 31 . I1) JO n? L 148 de 30. 6. 1995, p. 17. (8) JO n°. L 46 de 1 . 3. 1995, p. 31 . (3) JO n? L 136 de 31 . 5. 1994, p. 5. (9) JO n? L 102 de 28 . 4. 1993, p. 14. f4) TO n ? L 116 de 23. 5. 1995, p. 1 . (10) JO n? L 138 de 21 . 6. 1995, p. 1 . ---pagebreak--- 28 . 7. 95 PT Jornal Oficial das Comunidades Europeias N ? L 177/49 O presente regulamento é obrigatório em todos os seus elementos e directamente aplicável em todos os Estados-membros. Feito em Bruxelas, em 27 de Julho de 1995. Pela Comissão Martin BANGEMANN Membro da Comissão ANEXO ao regulamento da Comissão, de 27 de Julho de 1995, que fixa as taxas de restituição aplicáveis a certos lacticínios exportados sob a forma de mercadorias não abrangidas pelo anexo II do Tratado (Em ECU/100 kg) Taxas de Código NC Designação das mercadorias restituição ex 0402 10 19 Leite em pó, obtido pelo processo spray, de teor em matérias gordas inferior a 1,5 % em peso e de teor em água inferior a 5 % em peso (PG 2) : a) No caso de exportação de mercadorias abrangidas pelo código NC 3501 — b) No caso de exportação de outras mercadorias 60,00 ex 0402 21 19 Leite em pó, obtido pelo processo spray, de teor em matérias gordas de 26 % em peso e de teor em água inferior a 5 % (PG 3): a) No caso de exportação de mercadorias que contenham manteiga ou nata a preço reduzido, fabricadas nas condições previstas no Regulamento (CEE) n? 570/88 54,23 b) No caso de exportação de outras mercadorias 103,21 ex 0405 00 Manteiga de teor em matérias gordas de 82 % em peso (PG 6): a) No caso de exportação de mercadorias que contenham manteiga ou nata a preço reduzido, fabricadas nas condições previstas no Regulamento (CEE) n? 570/88 31,00 b) No caso de exportação de mercadorias abrangidas pelo código NC 2106 90 98 de teor em matérias gordas de leite igual ou superior a 40 % em peso 1 67,25 c) No caso de exportação de outras mercadorias 160,00
cs	wikipedia	N/A	Virtuální rozhraní (Virtual Network Interface, VIF, tj. síťové virtuální rozhraní) je v informatice označení pro abstrakci virtuální reprezentace rozhraní počítačové sítě, které může (ale nemusí) souviset přímo s fyzickým rozhraním sítě. Je několik variant použití tohoto výrazu s různými možnostmi využití, které mají celkem odlišný význam. Hlavní myšlenka však zůstává zachována. VIF na úrovni operačního systému Jádro operačního systému udržuje tabulku virtuálních síťových rozhraní v paměti, což umožňuje systému ukládat a pracovat nad takovými daty nezávisle v rámci spojení s fyzickým rozhraním (či dokonce i když je to přímo fyzické rozhraní nebo instance tunelu a nebo přemostěné rozhraní). Zároveň toto také umožňuje procesům systému komunikovat přes síťová připojení jemnějším způsobem, než pouze předpokládat „jeden amorfní internet“ (neznámá kapacita a výkonnost). W. Richard Stevens ve 2. svazku širšího pojednání s názvem TCP/IP Illustrated odkazuje na tabulku virtuálního rozhraní jádra v diskuzi o směrování skupinového vysílání (multicast routing). Toto směrování může například pracovat odlišně na rozhraní reprezentující tunely, než fyzické rozhraní (např. pro fyzické rozhraní je pouze potřeba získat členská data). Proto virtuální rozhraní potřebuje prozradit nějaká další specifika uživateli taková, jako jestli je či není reprezentováno přímo fyzické rozhraní. Kromě přidělování uživatelského prostoru aplikacemi odkazům do abstraktních síťových rozhraní připojení, v některých systémech může framework virtuálního rozhraní přidělovat procesy pro lepší souhru sdílení předaného fyzického rozhraní (přes výchozí chování operačního systému) hierarchicky, rozdělením do abstraktních rozhraní s konkrétním omezením šířky pásma a řazením modelů. To může evokovat omezení procesu (např. děděním omezené větve takové hierarchie, ze které se nemůže odchýlit). Tato dodatečná vrstva síťové abstrakce je často nepotřebná a může mít menší výkonový postih. Nicméně je však možné použít takovou vrstvu abstrakce, že obejde omezení výkonu a dokonce i kernel pro účely optimalizace. VIF na úrovni aplikace Termín VIF byl použit také, když aplikace virtualizuje či abstrahuje síťová rozhraní. Jelikož většina aplikací si nepotřebuje dělat starosti ohledně údajů o síťových rozhraních, a protože požadovaná abstrakce může být již dostupná přes operační systém, je toto použití vzácné. Doplnit příklad Související články Síťová virtualizace Virtual Interface Architecture Síťová karta Reference Počítačové sítě
sk	legislation	EU	21.12.2013 SK Úradný vestník Európskej únie L 349/104 ROZHODNUTIE KOMISIE z 19. decembra 2013, ktorým sa mení rozhodnutie 2007/506/ES s cieľom predĺžiť platnosť ekologických kritérií na udelenie environmentálnej značky EÚ mydlám, šampónom a vlasovým kondicionérom [oznámené pod číslom C(2013) 9223] (Text s významom pre EHP) (2013/793/EÚ) EURÓPSKA KOMISIA, so zreteľom na Zmluvu o fungovaní Európskej únie, so zreteľom na nariadenie Európskeho parlamentu a Rady (ES) č. 66/2010 z 25. novembra 2009 o environmentálnej značke EÚ (1), a najmä na jeho článok 8 ods. 3 písm. c), po porade s Výborom Európskej únie pre environmentálne označovanie, keďže: (1) Účinnosť rozhodnutia Komisie 2007/506/ES z 21. júna 2007, ktorým sa stanovujú ekologické kritériá na udelenie environmentálnej značky Spoločenstva mydlám, šampónom a vlasovým kondicionérom (2), sa skončí 31. decembra 2013. (2) Bolo vykonané posúdenie s cieľom vyhodnotiť relevantnosť a vhodnosť súčasných ekologických kritérií, ako aj súvisiacich požiadaviek na posudzovanie a overovanie stanovených v uvedenom rozhodnutí. Vzhľadom na stupeň procesu revízie uvedeného rozhodnutia je vhodné predĺžiť obdobie platnosti ekologických kritérií a súvisiacich požiadaviek na posudzovanie a overovanie, ktoré sa v ňom stanovujú. Obdobie platnosti ekologických kritérií a súvisiacich požiadaviek na posudzovanie a overovanie stanovených v rozhodnutí 2007/506/ES by sa malo predĺžiť do 31. decembra 2014. (3) Rozhodnutie 2007/506/ES by sa preto malo zodpovedajúcim spôsobom zmeniť. (4) Opatrenia stanovené v tomto rozhodnutí sú v súlade so stanoviskom výboru zriadeného podľa článku 16 nariadenia (ES) č. 66/2010, PRIJALA TOTO ROZHODNUTIE: Článok 1 Článok 4 rozhodnutia 2007/506/ES sa nahrádza takto: „Článok 4 Ekologické kritériá pre skupinu výrobkov ‚mydlá, šampóny a vlasové kondicionéry‘, ako aj súvisiace požiadavky na posudzovanie a overovanie platia do 31. decembra 2014.“ Článok 2 Toto rozhodnutie je určené členským štátom. V Bruseli 19. decembra 2013 Za Komisiu Janez POTOČNIK člen Komisie (1) Ú. v. EÚ L 27, 30.1.2010, s. 1. (2) Ú. v. EÚ L 186, 18.7.2007, s. 36.
en	caselaw	US	[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 464 In this case there is pending before the court a motion to affirm the judgment of the lower court by reason of appellant's alleged failure in his duty to print in his brief or in the supplement thereto all portions of the record necessary to be considered by this court. The motion is denied and the appeal will be heard on its merits. Plaintiff, George W. Greene, sued on three counts: First, to have an instrument, in form a grant deed, declared a mortgage; second, for a judgment for $33,000 alleged balance due under a contract of sale of real property, and third, for a judgment declaratory of the respective rights and duties of the parties under said contract. By way of cross-complaint defendant, John H. Riordan, sought to quiet title to the lands described in plaintiff's first cause of action. In its judgment the trial court adjudged the instrument alleged to be a mortgage to be in fact a deed, quieted title Page 465 of defendant to the lands described in said deed, and decreed that plaintiff take nothing by his action, but otherwise made no declaration of the rights of the parties. From this judgment plaintiff appeals on four grounds, contending respectively that the judgment quieting Riordan's title is erroneous, that the finding and judgment that the deed is not a mortgage is erroneous, that the agreement of sale was void, and that the court erred in determining the rights of the parties thereunder. At the trial considerable oral evidence was received tending to show the intent of the parties, but since such evidence was somewhat conflicting and the first three points raised by appellant can be disposed of by analyzing the rather involved agreement, together with the acts of the parties subsequent to its execution, such analysis will be given first consideration. By agreement dated September 4, 1925, and signed shortly before noon on September 5, 1925, the said Greene agreed to sell and the said Riordan agreed to buy that portion of five San Francisco city blocks (1259 to 1263, both inclusive) lying north of a red line shown on a diagram attached to the agreement. The purchase price was $55,000, payable by Riordan as follows: $22,000 to the City Title Insurance Company for the account of Greene on or before September 5, 1925, at 12 o'clock noon; the balance of $33,000 to said title company for the account of Greene on or before sixty days after date of the agreement. The title company was forthwith (i.e., upon receipt of the $22,000) to pay the same to one Lizzie Lobree upon receipt from her of a deed reconveying (to Greene) all of blocks 1259 and 1260, excepting a portion or "strip" of block 1259 owned by one Carl Larsen. Greene agreed to convey clear title to all of said property, and if unable to do so, Riordan, when he was ready and offered to pay the balance of the purchase price, could elect not to consummate the agreement. In such event Greene promised to repay to Riordan the sum of $22,000 with interest from September 5, 1925, at the rate of one per cent per month. To secure such repayment by Greene "upon such event" the agreement provided that Greene "hereby mortgages" (to Riordan) "all his interest in all of said blocks 1259 to 1263, both inclusive." Riordan retained any right Page 466 which he might have for damages for Greene's failure to perform. Greene further agreed that should he fail to deposit with said title insurance company on or before September 5, 1925, at 11:30 A.M., a deed conveying to him clear title to a strip of land owned by said Carl Larsen in block 1259 he would grant to Riordan all of blocks 1259 and 1260, excepting the Larsen strip in block 1259, in consideration of the above mentioned sum of $22,000 having been paid by Riordan at the time and in the manner above specified. Greene also agreed to execute concurrently with this agreement a deed conveying said property (all of blocks 1259 and 1260, excepting the Larsen strip in 1259) to Riordan and to deposit the same with said title insurance company with instructions to record the same upon Riordan's request. It is to be noted that this includes not only that portion of blocks 1259 and 1260 lying north of the red line shown on the diagram above referred to, but that portion lying south of said red line as well. In the event that Greene deposited with said title company on or before thirty days from date, i.e., thirty days from September 4, 1925, a deed conveying to him (Greene) clear title to all of the Larsen strip in block 1259, together with a deed conveying to Riordan clear title to all of the portion of blocks 1259 to 1263, both inclusive, lying north of the above-mentioned red line, then and in that event Riordan was to reconvey to Greene all of blocks 1259 and 1260 lying south of said red line. Time was made of the essence of the agreement. Comparing the promises of the parties to do, as shown by the above agreement, with what they actually did, as shown by the evidence, we find: 1. Riordan promised to pay $22,000 to the title company for Greene's account on or before 12 o'clock noon on September 5, 1925. He kept his promise and paid the money. The title company followed instructions, paid this money to Lizzie Lobree and received from her the proper deed of reconveyance. 2. Greene agreed to execute concurrently with the agreement a deed conveying to Riordan all of blocks 1259 and 1260, excepting the Larsen strip, and to deposit said deed Page 467 with the title company. He kept his promise by executing and so depositing such instrument. In accordance with their instructions, the title company, at Riordan's request, placed the deed of record. 3. Greene promised that should he fail to deposit with the title company on or before September 5, 1925, at 11:30 A.M., a deed giving him title to the Larsen strip, he would grant to Riordan all of blocks 1259 and 1260, excepting said strip, in consideration of Riordan's above-mentioned payment of $22,000. He failed so to deposit the deed to the Larsen strip. In fact, the record shows that at the time he signed the agreement he knew he would be unable to do so. He now seeks to avoid his promise to grant Riordan blocks 1259 and 1260 in consideration of the said $22,000 payment, and to avoid the effect of the deed he executed in accordance with such promise, by claiming the deed executed and delivered, as stated in paragraph 2 above, to be a mortgage. 4. Riordan promised to reconvey to Greene all of blocks 1259 and 1260 lying south of the red line if Greene should within thirty days from September 4, 1925, deposit with the title company a deed to the Larsen strip together with a deed conveying to Riordan all of blocks 1259 to 1263 lying north of the red line. Greene did not deposit with the title company either of these conveyances within the thirty-day period. Riordan accordingly did not execute his deed of reconveyance. His promise to do so being conditional and the conditions being unfilled by Greene, his failure so to do does not constitute a broken promise on Riordan's part. 5. Riordan promised to pay the balance of the purchase price of that portion of the five blocks lying north of the red line, to wit, $33,000 on or before sixty days after September 4, 1925. He failed to do so. 6. Greene promised to convey to Riordan clear title to all of the five lots lying north of the red line at the time Riordan was ready and offered to pay the balance of the purchase price. Riordan was never ready and never offered to pay said balance. Greene neither tendered nor deposited at any time a deed to the northerly part of said blocks, but did on the last day of the sixty-day period deposit with the title company a deed to the Larsen strip with instructions that it be delivered on conditions entirely foreign to Page 468 anything contained in the original agreement. This deed he withdrew the following day. [1] With these facts in mind the court is of the opinion that the judgment quieting Riordan's title to blocks 1259 and 1260 was not erroneous. The effect of the agreement and the execution and delivery of the concurrent deed in consideration of the down payment of $22,000 was to vest the title to these two blocks in Riordan on September 5, 1925, when Greene failed to deposit a deed to the Larsen strip. The title having vested, Greene lost all rights therein other than the right to a reconveyance of the southerly portion of said blocks in the event a deed to the Larsen strip and a deed to the northerly portion of the five blocks were deposited by him within thirty days. The obligation of Riordan to reconvey was extinguished by Greene's failure to deposit said deeds within the thirty-day period and he was therefore entitled to quiet his title against Greene. Nor was the position of the parties any different with respect to these two blocks during the time intervening between the expiration of the thirty-day period and the end of the sixty-day period given Riordan in which to pay the balance of the purchase price of the northerly portion of all five blocks. During such intervening time Riordan held his completed title to blocks 1259 and 1260 with the additional right to terminate the whole contract should Greene's title fail at the time the balance of the purchase price was tendered. This was a privilege given exclusively to Riordan, but one which he was never able to exercise because of his failure to make such tender. [2] We are also of the opinion that the trial court did not err in its finding and judgment that the purported deed was in fact a deed and not a mortgage. As pointed out above, Riordan promised to pay the balance of the purchase price of the northerly portion of the five blocks within sixty days. At the time he was ready and actually offered to pay such balance, should he find Greene unable to convey a clear title, he had the option of refusing to consummate the agreement, of demanding the return of his $22,000 with interest, and of suing Greene for damages. By the agreement (not by the deed) Greene mortgaged all of his interest in the five blocks (not merely blocks 1259 and 1260) to secure the repayment of the $22,000 and interest in the event Riordan chose to exercise his option. Page 469 As to blocks 1259 and 1260 Greene had nothing to mortgage, for, concurrently with the execution of the agreement to mortgage the five blocks, he had executed and delivered a deed to blocks 1259 and 1260, the effect of which, as seen above, was to vest the fee thereto in Riordan, subject only to Greene's right (upon certain conditions which he failed to fulfill) to a reconveyance of the southerly portion thereof within the thirty-day period. As to the remaining three blocks, the mortgage feature of the agreement was to become effective only in the event of Riordan exercising his option to terminate the contract and demanding the return of his money upon Greene's failure or inability to perform. Since Riordan never offered to pay and never exercised his option to terminate, the agreement never became effective as a mortgage. Appellant points out certain facts and circumstances in addition to the agreement itself upon which he relies as proof that the deed is a mortgage, namely, retention of possession of the property by Greene; payment of taxes by Greene; the disparity between the amount paid for blocks 1259 and 1260 and the value thereof (although the testimony as to value is conflicting); Greene's bad financial condition and the fact that the $22,000 paid by Riordan went wholly to discharge an existing encumbrance. Such weight as might be given this testimony is more than offset by the testimony of Riordan and that of Greene's own attorneys (who advised him at all times during the negotiations preliminary to and at the time of the execution of the agreement) that the deed was never intended to be a mortgage. [3] In the argument urged in support of the third ground of appeal, namely, that the agreement of sale was void, we find no merit. It is contended that the agreement was violative of the statute of March 15, 1907 (Stats. 1907, p. 290), in that the agreement of sale was made by reference to an unrecorded map. The deed of blocks 1259 and 1260, however, could not be void for this reason because this deed describes the property fully by metes and bounds as well as by reference to a recorded map. [4] Neither can it be successfully contended that the agreement for the sale of the balance of the property is void, because the point was not raised at the trial of the cause, and even if applicable to a case of this kind where the purchaser himself prepared Page 470 the agreement, the record is silent as to whether or not the map and diagram in question was actually recorded. [5] The burden of showing nonrecordation is upon the plaintiff and appellant. [6] In the final ground of appeal urged by appellant, it is contended that the court erred in determining the respective rights and duties of the parties under the agreement of sale and deed, first, by making erroneous findings, and second, by failing to find at all on certain points. As to alleged erroneous findings, appellant cites as error that portion of finding 9 wherein the court found that Riordan agreed to pay $55,000 on condition that Greene deposit with the title company within thirty days a deed to the Larsen strip, together with a deed to the lands agreed to be purchased. Appellant's contention in this regard the court believes to be sound. Riordan's obligation, upon Greene depositing with the title company within the thirty-day period a deed to the Larsen strip, together with a deed to all of blocks 1259 to 1263 lying north of the red line, was limited to a reconveyance by him to Greene of all of blocks 1259 and 1260 lying south of the red line. Greene's failure to so deposit said deeds within the thirty-day period relieved Riordan of his obligation to reconvey said southerly portion of said two blocks, but did not, in the opinion of the court, relieve Riordan of his obligation to pay the balance of the purchase price for the northerly portion of the five blocks upon receipt of a clear title thereto. In conformity with this opinion it is ordered that all of finding 9, beginning with line 19 on page 36 of the filed transcript on appeal down to and including the word "and" in line 10 on page 37 thereof be and the same hereby is stricken from the record and that after the word "performed" in line 16, page 37 of said transcript, there be inserted the words "except that it is true that defendant did not pay to plaintiff the sum of $33,000." Likewise, in accordance with the views herein expressed it is ordered that there be stricken from finding 10 all of lines 22, 23, 24 and line 25 ending with the figures "1259," as the same appear on page 38 of said filed transcript. It is further ordered that the words "and the defendant would" be stricken from line 20, page 39 of said transcript, Page 471 and that there be inserted in lieu thereof a period and the words "Defendant agreed." It is further ordered that the words "and without any further or other obligation on the defendant in the premises" be stricken from lines 21 and 22 on page 40 of said transcript; and there is hereby ordered inserted in finding 8, after the word "defendant" in line 25, page 35 of said transcript, the following words: "subject only to the right of a reconveyance of that portion of said blocks 1259 and 1260 lying south of the said red line upon plaintiff depositing within thirty days from September 4, 1925, with the said title company, a deed to the said Larsen strip, together with a deed conveying to defendant all of blocks 1259 to 1263, both inclusive, lying north of said red line." [7] As to plaintiff's assertion that the trial court failed to find at all upon certain points, it is contended that the court should have construed the agreement and deed, and should have determined whether or not the agreement was still subsisting and subject to performance; whether either appellant or respondent was in default; and what were the further rights and obligations of the parties at the time of the trial. Appellant's contention in this regard the court believes to be unsound. The authority asking for declaratory relief is to be found in sections 1060, 1061, and 1062 of the Code of Civil Procedure, which follow: 1060: "Any person interested under a deed, will or other written instrument, or under a contract, or who desires a declaration of his rights or duties with respect to another, or in respect to, in, over or upon property . . . may, in cases of actual controversy relating to the legal rights and duties of the respective parties, bring an action in the superior court for a declaration of his rights and duties in the premises, including a determination of any question of construction orvalidity arising under such instrument or contract. He may ask for a declaration of rights or duties, either alone or with other relief; and the court may make a binding declaration of such rights or duties, whether or not further relief is or could be claimed at the time. The declaration may be either affirmative or negative in form and effect, and such declaration shall have the force of a final judgment. Such declaration may be had before there Page 472 has been any breach of the obligation in respect to which said declaration is sought." 1061: "The court may refuse to exercise the power granted by this chapter in any case where its declaration or determination is not necessary or proper at the time under all the circumstances." 1062: "The remedies provided by this chapter are cumulative, and shall not be construed as restricting any remedy, provisional or otherwise, provided by law for the benefit of any party to such action, and no judgment under this chapter shall preclude any party from obtaining additional relief based upon the same facts." The main controversy between the parties to the contract of September 4, 1925, and the deed of September 5, 1925, was as to whether or not the deed to blocks 1259 and 1260 should be construed as a mortgage. This question was fully adjudicated by the trial court and determined adversely to appellant. The next controversy between the parties was as to whether or not Greene was entitled to secure the sum of $33,000 from Riordan. This question was likewise fully adjudicated by the trial court and determined adversely to appellant. Having made such adjudication and in so doing having placed a construction upon and determined the validity of the written instruments in question for the guidance of the parties, the trial court was, under section 1061 of the Code of Civil Procedure, above quoted, required to do no more. This court agrees with the trial court in its construction of the instrument of September 5, 1925, by holding it to be a deed rather than a mortgage, and, while differing to some extent from the trial court in its construction, has fully construed the agreement of sale of September 4, 1925. [8] If the construction placed by this court upon said agreement of sale is, as we believe it to be, correct, so far as this court can determine from the record the parties thereto are in no different position from that occupied by parties to an ordinary contract of sale in which time is made of the essence, where the purchaser fails to tender the balance of the purchase price within the limit of time provided by the agreement, and where the seller fails at all times to tender a deed conveying clear title to the lands under contract. Page 473 Having so concluded, this court is of the opinion that it has done all that it properly can do in determining the rights and duties of the parties. It would appear from an examination of the record, although but little attention was given to the subject of declaratory relief at the trial of the cause, that the agreement of sale was in effect, at least to some extent, at the time of trial. [9] The stipulation in a contract that time be made of the essence of the contract has been held to be applicable only to the agreement on the part of the purchaser to pay the purchase money and is intended for the benefit of the vendor alone, who may elect either to rescind or enforce the contract, and that the purchaser cannot work a rescission by mere default on his part in payment of the purchase money. (See Newton v. Hull, 90 Cal. 487 [27 P. 429].) Whether or not the agreement of sale is still effective for any purpose depends largely upon the solution of the question as to whether or not the provision therein making time of the essence has been waived by the acts of the parties. The acts of the parties subsequent to the time of trial may have entirely altered their rights and duties. It would therefore avail nothing to remand the case to the the trial court for a declaration of the present rights and duties of the parties. With the construction and validity of the agreement determined and with the facts of the case peculiarly within their knowledge, the parties to this action are now in a position to secure through ordinary legal procedure not a mere declaration, but a final, exclusive and presently enforceable determination of their rights and duties, should the facts warrant the court in determining that any exist. With the findings corrected as hereinabove ordered, the judgment appealed from is affirmed. Koford, P.J., and Sturtevant, J., concurred. A petition for a rehearing of this cause was denied by the District Court of Appeal on April 10, 1929, and a petition by appellant to have the cause heard in the Supreme Court, after judgment in the District Court of Appeal, was denied by the Supreme Court on May 9, 1929. All the Justices present concurred. *Page 474
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And the arc Filed 07/01/20relationship of the Fairstein/Ryan Pageis117 of 161really battled Ryan fo... real. Fairstein Search Twitter Log in Sign up Ava DuVernay @ava New to Twitter? Sign up now to get your own personalized timeline! Famke played Nancy Ryan beautifully. And the arc of Sign up the Fairstein/Ryan relationship is real. Fairstein really battled Ryan for the case in 1989. Ryan really ended up getting it back after Matias Reyes confessed. Wild. Relevant people #WhenTheySeeUs Ava DuVernay Follow @ava DeMane Davis @DeManeDavis · Jun 1, 2019 Cherish The Day, When They See Us, "While you were writing crime novels Kevin, Antron, Yusef, Raymon and Korey 13th, Wrinkle in Time, Queen Sugar, were serving time for crimes they didn't commit." -#FamkeJanssen Selma, Middle of Nowhere, Venus VS, I Drop #LindaFairstein @PenguinBooks Will Follow, My Mic Sounds Nice, This @WhenTheySeeUs #WhenTheySeeUs is The Life 7:44 PM · Jun 2, 2019 · Twitter for iPhone DeMane Davis Follow @DeManeDavis 151 Retweets 788 Likes Director #SelfMadeNetflix @netflix @HowToGetAwayABC @Station19 @QueenSugarOWN @theredlinecbs @YouNetflix Film: LIFT streaming @Amazon Silver @SilverEulalia · Jun 2, 2019 Replying to @ava Penguin Books Follow Famke was a real savior in this movie... So was Logan Marshall-Green. Seeing @PenguinBooks them fight for those boys kept me in tears. We publish fiction and nonfiction adorned with the famous dignified but 1 2 15 flippant logo. This account owner limits who can view their Tweets. Learn more Trends for you 2 more replies Classical music · Trending Pfunk, the shenanigator @Gluonsrule · Jun 2, 2019 King Bach Replying to @ava 56.3K Tweets Famke really is an underrated, underutilized actor. she's always truthful in her performance. human. #SolarOpposites Now Streaming on Hulu 1 14 Promoted by Hulu Lisa Phillips @lphillips729 · Jun 2, 2019 Replying to @ava Entertainment · Trending There’s a dark place in hell for Fairstein, Lederer and those cops. Donald Pete Davidson Trump will keep it warm. Outrage! 9,563 Tweets 1 6 Movies A closer look at semi- JoyfullyMe @me_joyfully · Jun 2, 2019 autographical Pete Davidson ... Replying to @ava You did that, Ava. I cried for half an hour after the credits stopped rolling. Your cast, the cinematography, the directing... Trending in United States #supportCostco 8,635 Tweets Trending in United States 6ix9ine 27.9K Tweets Show more https://twitter.com/ava/status/1135331321952104448?lang=en 1/3 P-APP001660 5/8/2020 Case 1:20-cv-08042-PKC Ava DuVernay Document on Twitter: "Famke played Nancy Ryan 46-8 beautifully. And the arc Filed 07/01/20relationship of the Fairstein/Ryan Pageis118 of 161really battled Ryan fo... real. Fairstein Search Twitter Log in Sign up Terms Privacy policy Cookies Ads info More © 2020 Twitter, Inc. GIF 7 Nellie @DnellieNelson · Jun 2, 2019 Replying to @ava I just finished watching all 4 parts. I cried many tears esp the last epi. It blew me away n for tire me up inside. I’m from Harlem n remembered listening 2 Kiss FM n reading the Amsterdam News 2 get the real story. Thank u @ava 4 giving us a glimpse from their perspective. 1 3 Amie Zamudio @amie_zamudio · Jun 2, 2019 Replying to @ava @ava last year you tweeted in support of @GJonesWright for DA in #SanDiego. We appreciate that so much. She will win 2022 because we see now how powerful and damaging a corrupt DA can be. The COLLATERAL damage is massive & #DangerousWhiteWomen are responsible. 2 2 https://twitter.com/ava/status/1135331321952104448?lang=en 2/3 P-APP001661 5/8/2020 Case 1:20-cv-08042-PKC Ava DuVernay Document on Twitter: "Famke played Nancy Ryan 46-8 beautifully. And the arc Filed 07/01/20relationship of the Fairstein/Ryan Pageis119 of 161really battled Ryan fo... real. Fairstein Search Twitter Log in Sign up https://twitter.com/ava/status/1135331321952104448?lang=en 3/3 P-APP001662 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 120 of 161 P-APP001663 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 121 of 161 P-APP001664 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 122 of 161 P-APP001665 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 123 of 161 P-APP001666 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 124 of 161 P-APP001667 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 125 of 161 P-APP001668 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 126 of 161 P-APP001669 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 127 of 161 P-APP001670 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 128 of 161 P-APP001671 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 129 of 161 P-APP001672 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 130 of 161 P-APP001673 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 131 of 161 P-APP001674 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 132 of 161 P-APP001675 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 133 of 161 P-APP001676 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 134 of 161 P-APP001677 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 135 of 161 P-APP001678 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 136 of 161 P-APP001679 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 137 of 161 P-APP001680 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 138 of 161 P-APP001681 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 139 of 161 P-APP001682 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 140 of 161 P-APP001683 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 141 of 161 P-APP001684 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 142 of 161 P-APP001685 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 143 of 161 P-APP001686 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 144 of 161 P-APP001687 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 145 of 161 P-APP001688 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 146 of 161 P-APP001689 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 147 of 161 P-APP001690 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 148 of 161 P-APP001691 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 149 of 161 P-APP001692 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 150 of 161 P-APP001693 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 151 of 161 P-APP001694 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 152 of 161 P-APP001695 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 153 of 161 P-APP001696 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 154 of 161 P-APP001697 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 155 of 161 P-APP001698 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 156 of 161 P-APP001699 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 157 of 161 P-APP001700 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 158 of 161 P-APP001701 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 159 of 161 P-APP001702 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 160 of 161 P-APP001703 Case 1:20-cv-08042-PKC Document 46-8 Filed 07/01/20 Page 161 of 161 P-APP001704
en	legislation	EU	No L 123/42 Official Journal of the European Communities 4. 5. 89 COMMISSION REGULATION (EEC) No 1206/89 of 3 May 1989 fixing the import levy on molasses THE COMMISSION OF THE EUROPEAN COMMUNITIES, the information at present available to the Commission that the levy at present in force should be altered as Having regard to the Treaty establishing the European shown in the Annex to this Regulation, Economic Community, Having regard to the Act of Accession of Spain and HAS ADOPTED THIS REGULATION : Portugal, Having regard to Council Regulation (EEC) No 1785/81 Article 1 of 30 June 1981 on the common organization of the market in sugar ('), as last amended by Regulation (EEC) The import levy referred to in Article 16 (1 ) of amended No 1069/89 (2), and in particular Article 16 (8) thereof, Regulation (EEC) No 1785/81 shall be, in respect of Whereas the import levy on molasses was fixed by molasses falling within CN codes 1703 10 00 and Commission Regulation (EEC) No 2368/88 (3), as last 1703 90 00, ECU 1,32 per 100 kg. amended by Regulation (EEC) No 1 079/89 (4) ; Article 2 Whereas it follows from applying the rules and other provisions contained in Regulation (EEC) No 2368/88 to This Regulation shall enter into force on 4 May 1989. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 3 May 1989. For the Commission Ray MAC SHARRY Member of the Commission (') OJ No L 177, 1 . 7. 1981 , p. 4. (2) OJ No L 114, 27. 4. 1989, p. 1 . (3) OJ No L 205, 30. 7. 1988, p. 29, (4) OJ No L 114, 27. 4. 1989, p. 21 .
cs	other	N/A	Daně elektronicky!!! Předmluva. Jaro DŘ část druhá 247a Pokuta za. Program. Ing. Marek Piech: Daně elektronicky PDF Daně elektronicky!!! Předmluva. Jaro DŘ část druhá 247a Pokuta za. Program. Ing. Marek Piech: Daně elektronicky 11. Download "Daně elektronicky!!! Předmluva. Jaro 2015. DŘ část druhá 247a Pokuta za. Program. Ing. Marek Piech: Daně elektronicky 11." 1 Murphyho zákony: Předmluva Daně elektronicky!!! Mýliti se je lidské, ale něco dokonale zašmodrchat je možné jen s pomocí počítače Jaro 2015 Daňový řád, Část čtvrtá Následky porušení povinností při správě daní, 247a Ptejte se, prosím průběžně, hned. Nejde o žádná oficiální stanoviska KDP ČR, Prezidia apod. veškeré informace vycházejí z platných předpisů a zkušenosti, zejména z pozorování druhu Homo sapiens Teoreticko-právní úvod: novela DŘ od ; podání datovou schránkou; podání se zaručeným podpisem; 2. Praktická část: XML x PDF x a další formáty; daňové přiznání a jeho přílohy; účetní závěrka v PDF? rozsudek KS v Ostravě 22 A 47/2013 jak se vyhnout pokutě? platí to i pro sociální a zdravotní pojištění? plné moci elektronicky Program 3 247a Pokuta za (2) Daňovému subjektu vzniká povinnost uhradit pokutu ve výši Kč, pokudučinil podání podle 72 odst. 1 jinak než elektronicky, ačkoli byl povinen jej učinit elektronicky. (4) Správce daně kromě pokuty podle odstavce 2 uloží pokutu do Kč, pokud daňový subjekt nesplněním povinnosti učinit podání elektronicky závažně ztěžuje správu daní. Klíčové slovo je tedy elektronicky. Co to je elektronicky? Kde najdeme definici? Doslova jen v 42; zde elektronicky se rovná datovou schránkou!!! 4 12 2 zákona 227/2000 Sb. 2 písm. d) datovou zprávou elektronická data, která lze přenášet prostředky pro elektronickou komunikaci a uchovávat na technických nosičích dat, používaných při zpracování a přenosu dat elektronickou formou, jakož i data uložená na technických nosičích ve formě datového souboru, zákon č. 227/2000 Sb. o elektronickém podpisu Datová zpráva je bezesporu elektronicky, a ve smyslu výše uvedené definice není omezena na konkrétní formát nebo konkrétní formu přenosu (prostě elektronickou cestou). Daně elektronicky!!! Jaro 2015 Daňový řád, Část druhá Obecná ustanovení o správě daní, Podání 70 Podání HLAVA VI ŘÍZENÍ A DALŠÍ POSTUPY Díl 1 Obecná ustanovení o řízeních a dalších postupech Daňový řád se snaží nenechat nikoho na pochybách o tom, že kromě řízení, se uskutečňují i relativně samostatné postupy, které lze aplikovat mimo řízení (např. v rámci vyhledávací činnosti), tak i jako součást nějakého probíhajícího řízení. Podání úkon, který směřuje ke správci daně (DS --> SD). Zásada skutečného obsahu, vpřípadě pochybností postup dle 74. Základní náležitosti podání (minimální rozsah): -kdo je činí pokud absentuje, jde o neodstranitelnou vadu, není koho vyzvat k nápravě, podání se odkládá; -čeho se týká věc, označení nebo identifikace daňového řízení, zdaňovacího období apod3 -co se navrhuje požadavek DS na změnu stavu Podání Uvedené náležitosti rozhodně nejsou konečné a úplné, z charakteru věci plyne, že povinných náležitostí může být mnohem více (např. v podaném odvolání), mohou být vyžadovány jinými zákony nebo plynout z požadavku vydaného tiskopisu (formulářová podání - 72). Forma podání: písemně, ústně do protokolu nebo datovou zprávou (není zde elektronicky, nikdo ovšem nepochybuje, že datovou zprávou je elektronicky a naopak!) Všechny formy jsou si rovny! 71 odst. 1 Podání datovou zprávou má tři možné způsoby, jak podání učinit, aby bylo perfektní, kvalifikované: a) podepsané uznávaným elektronickým podpisem identita podatele a neporušenost obsahu zprávy je zajištěna na zprávě samotné jejím podepsáním přenosová cesta tedy může být jakákoli; b) odeslané prostřednictvím datové schránky neporušenost zprávy a identitu odesílatele garantuje přenosová cesta zpráva tedy nemusí být podepsána; odst. 1 c) s ověřenou identitou podatele způsobem, kterým se lze přihlásit do datové schránky zde vlastně není žádný přenos, neboť zprávu podatel činí prakticky přímo na vstupní portál příjemce, kterému prokazuje svoji totožnost údaji z datové schránky. SD zveřejní (viz odst. 4) nedoporučuji!!! U papírového podání se totožnosti věří a potvrzuje podpisem (srov. odst. 2), u protokolu se totožnost ví ( 60 odst. 3, písm. e)a 23DŘ) a potvrzuje rovněž podpisem. 71je tedy o přenosu podání (o přenosové cestě) Podání Podání, učiněná postupy podle odst. 1, jsou kvalifikovaná, neboť u nich je totožnost podatele garantována buď osobní účastí, nebo jeho el. podpisem, nebo jeho datovou schránkou. Odst. 3 - Datové zprávy bez ZAREP, nebo za použití jiných technik, které je SD způsobilý přijmout (viz 56 odst. 1 b) např. fax) je nutno potvrdit nebo opakovat do 5 dnů od podání způsobem dle odst. 1. Jde o obdobu 21 odst. 5 ZSDP. Nekvalifikované podání! Jiné techniky zrušili už i fax, léta odmítají Až jim to někdo hackne 12 34 71 Podání 72 Formulářová podání Registrační přihlášku a daňová přiznání (ŘDT a DDT) jen na formuláři MF nebo na shodném výstupu s tiskárny. Nikdy nikoho nezajímalo, jakou formou MF vydává tiskopisy. Nemá se to provádět např. vyhláškou? K tomu srov. např. 107 odst. 8 DŘ. Uvedenou lhůtu nelze prominout a navrátit, ale možná je možný (a nutný) postup podle 74? 13 Srov. např. vyhlášku min. spravedlnosti č. 323/2013 Sb., (formuláře pro zápis do OR), nebo vyhlášku MF č. 421/2012 Sb. (mimo jiné formulář JSD) Formulářová podání A kde MF vydání nového formuláře publikuje? Na www stránkách? A proč ne ve Finančním zpravodaji? A od kdy do kdy formulář platí? A kde to najdeme? Novinka!!! 72 odst. 2 Na tiskopisech a v přílohách lze požadovat jen nezbytné údaje!!! To je skvělé mohou se tedy lišit formuláře papírové od elektronických? v nich (ve formulářích) vyznačených přílohách může vůbec správce daně požadovat nějaké další přílohy nad rámec tiskopisu? Může občanovi uložit povinnost jen samotné poučení k formuláři? 72 Formulářová podání Odst. 3: Podání podle odst. 1 lze i datovou zprávou, ve formátu a struktuře zveřejněné SD (nikoli ministerstvem!) odeslanou dle 71odst.1nebo3. lze i = možnost, nikoli povinnost = lze jistě i v jiných formátech, které nejsou zveřejněny SD zveřejněné jak? A kdo je má vydávat? MF, GFŘ, aproč? správcem daně jegfř správcem daně? Srov. 10DŘ a 10odst.1písm.a)zákona č. 456/2011 Sb. Jde tedy o dobrovolné el. podání, a množství nejasností je obrovské5 72 Formulářová podání Odst. 4: Podání podle odst. 1 je povinen datovou zprávou, ve formátu a struktuře zveřejněné SD odeslanou dle 71 odst. 1 ten, kdo má DS nebo audit, nebo jeho zástupce. datovou zprávou = nikoli elektronicky nikoli dle 71 odst. 3 zde napsáno jasně, (GFŘ na KOOV dalo slovní výjimku do konce roku 2015) jinak zůstávají pochybnosti stejně, jako u odst. 3 Je jasně dán okruh povinných osob, které musejí poslat datovou zprávu způsobem podle odst. 1. Struktura a formát je opět navodě. 73 Místo podání U příslušného SD, ale platí 75 postoupení, ovšem jen pro místně nepříslušné SD(a příslušné věcně)! Pozor, správcem daně není ÚP ( 6 zák. 300/2008 Sb., o DS)!!! Proto nedoporučuji činit jakákoli důležitější podání (ideálně jakákoli) na územní pracoviště. Zároveň platí ust. 35 odst. 2 DŘ - je lhůta zachována, je-li nejpozději poslední den lhůty učiněn úkon u nadřízeného SD S ohledem na ust. 5 odst. 1 a 7písm.a)zákona 456/2011 Sb. o FS ČR je nejblíže nadřízeným vždy OFŘ = nikdy neuděláme chybu, podáme-li cokoli na OFŘ Místo podání 74 Vady podání Techn. poznámka zrušili faxy, neberou Viz výše. Dat. zprávy se přijímají na TZSD a ISDS. Na požádání potvrdí příjem! ČasjenuTZSD,alecokdyžje lhůta na hodiny? Dispoziční zásada - možnost zpětvzetí podání dnes jen u podání, kterým se zahajuje řízení :-( Co dělat, pokud jde o povinné podání a chci jej vzít zpět? Patrně změnit o Jde o plnou obdobu ust. 21 odst. 8 ZSDP. Dva druhy vad, obecně formální nedostatky. SD vyzve. Co když to neudělá a neprojedná? Nečinnost? Povinné poučení o následcích všech následcích, nikoli jen těch dle odst. 3. Obvyklé čtyři konce výzvy: 1. Opravím dle pokynu a ve lhůtě = řádně avčas, s původní lhůtou podání. 2. Opravím, ale po lhůtě = nové podání dnem, kdy SD došlo. 20 56 74 Vady podání 3. Neodstraním nic, vůbec nereaguji neúčinné podání, řízení se nezastavuje, protože ani nezačalo běžet, věc se odkládá, SD nikoho neinformuje. 4. Odstraním, reaguji, jen SD to vidí opačně neúčinné podání, řízení se nezastavuje, protože ani nezačalo běžet, věc se odkládá. SD je ovšem povinen DS vyrozumět (do kdy???). Jaký bude další postup, co když si DS myslí, že vyhověl, že je všechno O.K., jak docílit stavu č. 1?Jdepřeci jen o subj. pocit SD (správní úvahu), je zde soudní přezkum? 21 Rozdíly Zásadní rozdíl PDF je obrázek, XML otevřená, volná data Pokud cestuje PDF, ideálně s elektronickým podpisem (nebo dokonce více podpisy!) je stále stejné, maximálně bude nečitelné, pak ale víme hned, že je někde chyba. 22 Rozdíly 31 Af 49/2012 XML chyba může být při tvorbě XML u odesílatele, při odesílání, při přenosu, při importu do EPO nebo ADIS, při editaci souboru úřední osobou!!! Následují dva příklady. Příklad č. 1 spor 31 Af 49/2012 KS Hradec Králové řízení bylo zahájeno udělením pokut za pozdní podání. Účetní vyexportovala z programu Pohoda XML soubor a poslala datovou schránkou. XML se nenačetlo, FÚ nevyměřil, po třech měsících paní volala, tak podali na papíře a FÚ vyměřil podle papíru. FÚ tvrdil, že nebylo podáno neboť měl (dle FÚ) poplatník podle 71odst.3DŘ opakovat do 5 dnů!!!7 31 Af 49/ XML problémy Manipulace s obsahem XML problémy Příklad č.2, DPFO při úmrtí poplatníka v době, kdy ještě neexistuje formulář na r důkaz o tom, že si SD může v obsahu přiznání měnit naprosto cokoli!!!8 29 30 Rozdíly XML tedy může být změněno jak neúmyslně, takúmyslně!!! Velmi snadné zneužití postačí jen např. přidat dvě nuly u základu daně (např. z ,00 na ), pak nezaplatit vypočtenou daň a po pár dnech je zahájena daňová exekuce. Poplatník nemá ani na daňového poradce ani advokáta, přijde o všechno. ADIS tedy zjevně nemá nikde nastaveno, že při jakékoli změně nahraných údajů se automaticky vystavuje PV a připouští se odvolání 31 Další součástí virtuální reality je Daňová informační schránka je opis přiznání opisem přiznání? 32 89 Rozdíly Rozdíly XML problémy XML problémy10 Rozdíly Kdo jednou navykne systému EPO, je na něm zcela závislý a neumí se rozhlédnout, ani netuší, že by měl. Nemá žádnou kontrolu do chvíle, než přijde problém. Jakmile přijde problém, nemá žádné nezávislé možnosti, jak prokázat svoji pravdu, jedině potvrzení.p7s nebo.zfo. Kdo z Vás má archivována všechna potvrzení? Certifikáty (i u.zfo) propadnou po 5 letech nutno je ev. přerazítkovat. Rozdíl je u PDF patrný ihned, na prvý pohled, soudce nepotřebuje ani znalce na dekódování datové zprávy Doporučení 1. Všechno podávat datovou schránkou přenos je garantován třetí stranou. 2. Starat se o datové zprávy, a certifikáty archivovat!!! 3. Podávat v obou formátech XML jim udělá radost, PDF Vám dodá jistotu a klid. 4. Podávat v takovém případě průvodní dopis, že přednost má PDF vzor dopisu máte v podkladech. 5. Zejm. u důležitých přiznání vyžadovat platební výměr lzei předem, paušálně podle 140 odst. 3 DŘ viz rozsudek KS vostravě 22 Af 47/ máte v podkladech11 Doporučení a závěr 41 Mimochodem zkušenost. XML mají vyměřeno cca o 3-4 dny dříve, než jim dojde PDF a průvodní dopis; často se po nějakém průvodním dopise a PDF nikdo ani nepídí, přece podání je vyřízeno! Nikdo neříká, že formát XML je snad špatně, žejsousním zásadní problémy nebo něco podobného. Jenže: není stanoven zákonným způsobem; je možno jej libovolně měnit bez vědomí poplatníků; je možno libovolně měnit obsah zaslaných dat; je velmi obtížný na skutečnou kontrolu nutnost mít SW nezávislý na EPO 42.. a co ostatní formáty? S ohledem na to, že pro daňové řízení není zákonem nařízeno používat nějaký konkrétní formát, je možné použít jakýkoli, který umí úřady v ČR přečíst. Které to jsou? Používáte-li datové schránky, pak věc řeší příloha č. 3 vyhlášky MV č. 194/2009 Sb.: a) pdf (Portable Document Format) b) PDF/A (Portable Document Format for the Long-term Archiving) c) xml (Extensible Markup Language Document)* d) fo/zfo (602XML Filler dokument) e) html/htm (Hypertext Markup Language Document) 43.. a co ostatní formáty? f) odt (Open Document Text) g) ods (Open Document Spreadsheet) h) odp (Open Document Presentation) i) txt (prostý text) j) rtf (Rich Text Format) k) doc/docx (MS Word Document) l) xls/xslx (MS Excel Spreadsheet) m) ppt/pptx (MS PowerPoint Presentation) n) jpg/jpeg/jfif (Joint Photographic Experts Group File Interchange Format) o) png (Portable Network Graphics) p) tif/tiff (Tagged Image File Format) q) gif (Graphics Interchange Format) 44 1112 .. a co ostatní formáty? r) mpeg1/mpeg2 (Moving Picture Experts Group Phase 1/Phase 2) s) wav (Waveform Audio Format) t) mp2/mp3 (MPEG-1 Audio Layer 2/Layer 3) u) isdoc/isdocx (Information System Document) verze 5.2 a vyšší v) edi (mezinárodní standard EDIFACT, standardy ODETTE a EANCOM pro elektronickou výměnu obchodních dokumentů -EDI) w) dwg (AutoCAD DraWinG File Format) verze 2007 a vyšší x) shp/dbf/shx/prj/qix/sbn/sbx (ESRI Shapefile) y) dgn (Bentley MicroStation Format) verze V7 a V8 z) gml/gfs/xsd (Geography Markup Language Document) 45 Přílohy k DP 72 Formulářová podání Další téma tedy mohou být přílohy v PDF? No,kdyžmůže být v PDF celé přiznání, proč by nemohly být přílohy. Ostatně EPO do XML importuje PDF e-přílohy! 72 odst. 2 DŘ: V tiskopisech a v nich vyznačených přílohách může vůbec správce daně požadovat nějaké další přílohy nad rámec tiskopisu? Může občanovi uložit povinnost jen samotné poučení k formuláři? 92 odst. 3 a 93 DŘ = dokazování je čistě v rukou daňového subjektu, jen on volí důkazní prostředky a zákon nijak neomezuje jejich použití. 46 Přílohy k DP 72 Formulářová podání Speciální ustanovení v ZDP např. 38k a 38l jsou výslovně a jen pro účely zúčtování daně u zaměstnavatele slovy: prokazuje poplatník plátci daně = lze je použít také ale ne jenom máme prostě volbu. Přikládání příloh je tedy dobrovolná činnost, která nám všem umožňuje pohodlnější život a berní správa toho využívá, až zneužívá. Doporučení přílohy zásadně v PDF. Pokud si je někdo načte také jako e-přílohu, prosím, to je jeho věc. Pozor na omezení velikosti datových zpráv u datových schránek10mb viz 5vyhl. MV č. 194/2009 Sb. Přílohy k DP 72 Formulářová podání Dotaz daňového poradce: S klientem mám smlouvu, že jen zpracuji daňové přiznání v prodlouženém termínu. Nechci mu za jeho účetnictví ručit (není to předmětem smlouvy). Mohu prostřednictvím datové schránky podat jen přiznání, bez příloh, ty by si podal klient sám? Odpověď. Aproč ne? Navíc, plná moc platila do Přiznání bylo podáno taky Protože nebylo úplné, komu pošle SD výzvu (řekněme )??? Jenom přímo DS a vady odstraní také DS osobně, že?13 Účetní závěrka Publikace v OR Další problém je samotná účetní závěrka. Aby úč. jednotka nedostala pokutu podle 37 odst. 1 písm. g) zák. o účetnictví, (až 3% brutto aktiv), musí dle 21a zveřejnit účetní závěrku. Co je účetní závěrka praví 18 odst. 1 ZÚ = Účetní závěrka je nedílný celek atvoří ji R+V+P.. a dále odst. 2: a musí k ní být připojen podpisový záznam statutárního orgánu účetní jednotky Ovšem podle 22zákona č. 304/2013 Sb., o veřejných rejstřících právnických a fyzických osob, a 49 Účetní závěrka Publikace v OR a 18nařízení vlády č. 351/2013 Sb., kterým se mimo jiné upravují některé otázky Obchodního věstníku a veřejných rejstříků právnických a fyzických osob, musí být listiny určené k zakládání do Sbírky listin, jimiž se nedokládají skutečnosti uvedené v návrhu na zápis, změnu nebo výmaz zápisu ve veřejném rejstříku, zaslány rejstříkovému soudu v elektronické podobě v datovém formátu Portable Document Format (PDF) viz https://or.justice.cz/ias/ui/specifikacesl Závěrka tedy buď v elektronické podobě rovnou (se ZAREP) nebo autorizovaně konvertovat Kdo to splňuje? 50 Účetní závěrka Přiložení k DP Bude na to KOOV. Mám za to, že pokud dodnes nikomu nevadilo, že v OR jsou jen obrázky závěrek, nikoli účetní závěrky, pak by mělo být úplně jedno, co a v jakém formátu se přiloží k účetní závěrce. Tedy osobně bych asi akceptoval nejen naskenovanou závěrku, ale i exportovanou do PDF (obrázků podpisů) atd. Stejně tak jakékoli ostatní přílohy. Vychází mi, že originály (třeba potvrzení o úrocích apod.) by v případě el. podání měly zůstat u toho, kdo podával. Ostatně, ivpředešlých letech nikdo nechtěl, aby se originály nosily na úřad 22 Af 21/2013 KS v Ostravě podání v PDF Více, než slova je konkrétní příklad máte jej v materiálech. Přiznání bylo dáno dobrovolně podle 72 odst. 3 DŘ. V podkladech naleznete žalobu, rozsudek i kasační stížnost žalovaného budu vděčný za každý nápad. V každém případě věc má nyní ve svých rukou NSS bude to sp. zn. 2 Afs 25/14 Pokuty jak se jim vyhnout? Předně se vrátím do textu 247a a ke slůvku elektronicky. Musím tedy elektronicky, tedy ne na papíře Pohoda. Není zde nic o formátech, o přílohách, už vůbec ne o XML 123e zákona č. 582/1991 Sb.: Sociálka úplně stejný text (1) Nestanoví-li tento zákon jinak, lze podání nebo jiný úkon podle tohoto zákona nebo ve věcech pojistného podle zvláštního zákona32) učinit písemně, ústně do protokolu nebo datovou zprávou a) podepsanou uznávaným elektronickým podpisem, b) odeslanou prostřednictvím datové schránky, nebo c) s ověřenou identitou podatele způsobem určeným orgánem sociálního zabezpečení, pokud orgán sociálního zabezpečení tuto možnost zajistil Sociálka úplně stejný text Sociálka úplně stejný text (2) Je-li podle tohoto zákona nebo ve věcech pojistného podle zvláštního zákona pro podání nebo jiný úkon předepsán tiskopis, lze podání nebo jiný úkon učinit pouze a) v elektronické podobě zasláním na určenou elektronickou adresu podatelny orgánu sociálního zabezpečení nebo do určené datové schránky orgánu sociálního zabezpečení; podání nebo jiný úkon lze v elektronické podobě učinit pouze ve formě datové zprávy, atove formátu, struktuře a tvaru určeném příslušným orgánem sociálního zabezpečení. Nesplňuje-li podání nebo jiný úkon tyto podmínky, nepřihlíží se k němu; orgán sociálního zabezpečení je povinen..je povinen upozornit toho, kdo učinil podání nebo jiný úkon v elektronické podobě, které nesplňuje tyto podmínky, na tuto skutečnost a na to, že se k tomuto podání nebo jinému úkonu nepřihlíží, nebo Písm. 2 dodán novelou tedy opět připuštěno písemně Souviselo také s JIM : b) písemně na předepsaném tiskopisu nebo na produktu výpočetní techniky, který je co do údajů, formy a formátu shodný s předepsaným tiskopisem, je-li fyzickou nebo právnickou osobou stvrzeno vytvoření tohoto produktu15 Sociálka úplně stejný text Zcela shodný pak je 162 zákona č. 187/2006 Sb. (o nemocenském pojištění). Uvedené předpisy platí od Snad ředitel ČSSZ (ale fakt nevím podle jaké kompetence) to prozatím zrušil, odložil Se zdravotními pojišťovnami problém nemáme, posíláme vpdf Plné moci elektronicky Plná moc je osvědčením o smlouvě, vydává ji zmocnitel, jako potvrzení pro třetí strany. Tedy, pokud by měla být elektronicky, musela by být a) podána s el. podpisem zmocnitele pak je jedno, jak se ke správci daně dostane (klidně i em, i když to moc nedoporučuji; b) podána správci daně z datové schránky zmocnitele; c) pokud byla na papíře, tak provedena autorizovaná konverze pak je jedno, z jaké datové schránky přijde. Opět dříve, na papíře, to nikdo nepoznal Plné moci elektronicky Doporučení: Vypovědět plnou moc, popř. udělit novou. Např. v 72 odst. 4: jeho zástupce. nebo v 136 odst. 2: je li příslušná plná moc. Existence zmocnění je zde zákonným znakem proto nedoporučuji různé kejkle s textem PM, texty PM typu je zmocněn jen pro podání přiznání do apod. Prostě případně: čas na dotazy Děkuji za pozornost 1. Podám DP do a zároveň vypovím PM. 2. a ev. podám novou PM Podobné dokumenty Zveřejnění informace o provozu podatelny a o podmínkách přijímání dokumentů na Magistrátu města Přerova dle 2 odst. 3 vyhlášky č. 259/2012 Sb. o podrobnostech výkonu spisové služby, ve znění pozdějších Více 194/2009 Sb. VYHLÁKA 194/2009 Sb. VYHLÁKA ze dne 23. června 2009 o stanovení podrobností užívání a provozování informačního systému datových schránek Změna: 422/2010 Sb. Změna: 322/2015 Sb. Změna: 435/2016 Sb. Ministerstvo Více VYHLÁŠKA ze dne 23. června 2009 o stanovení podrobností užívání a provozování informačního systému datových schránek VYHLÁŠKA ze dne 23. června 2009 o stanovení podrobností užívání a provozování informačního systému datových schránek Ministerstvo vnitra stanoví podle 9 odst. 3 a 4, 20 odst. 3 a 21 zákona č. 300/2008 Více MAGISTRÁT MĚSTA MOSTU ZVEŘEJŇUJE 1 ADRESA PRO DORUČOVÁNÍ DOKUMENTŮ NA MAGISTRÁT MĚSTA MOSTU A STATUTÁRNÍ MĚSTO MOST Strana 2762 Sbírka zákonů č. 168 / 2016 Částka 65 168 VYHLÁŠKA ze dne 12. května 2016 o uveřejňování formulářů pro účely zákona o zadávání veřejných zakázek a náležitostech profilu zadavatele Ministerstvo Více INFORMACE O ELEKTRONICKÉ AUKCI POKYNY PRO UCHAZEČE INFORMACE O ELEKTRONICKÉ AUKCI POKYNY PRO UCHAZEČE Elektronický nástroj: Certifikovaný elektronický nástroj KDV Poskytovatel elektronického nástroje: AGENTURA KDV CZECH v.o.s. Sídlo: Olomouc, Slovenská Více K PROBLEMATICE SPISOVÉ SLUŽBY v elektronické podobě K PROBLEMATICE SPISOVÉ SLUŽBY v elektronické podobě Zveřejňované informace Na webových stránkách původce či na úřední desce by měly být uveřejněny všechny ze zákona požadované informace. Co se dokumentů Více Projekt Datové schránky Projekt Datové schránky Datová schránka je elektronické úložiště, které je určeno k doručování a k provádění úkonů vůči orgánům veřejné moci. Pro přístup k datové schránce je zapotřebí speciální aplikace, Více Práce s dokumenty v digitální podobě doručenými původcům vedoucím spisovou službu v listinné podobě a jejich odesílání Práce s dokumenty v digitální podobě doručenými původcům vedoucím spisovou službu v listinné podobě a jejich odesílání Obsah Část I. Obecná... 2 1. Úvod... 2 2. Související právní předpisy... 2 3. Kteří Více Návrh. Čl. I. 2. V příloze č. 3 písm. k) se text doc nahrazuje textem doc/docx. I. Návrh VYHLÁŠKA ze dne. 2010, kterou se mění vyhláška č. 194/2009 Sb., o stanovení podrobností užívání a provozování informačního systému datových schránek Ministerstvo vnitra stanoví podle 20 odst. Více Typový postup implementace zákona č. 300/2008 Sb. (ve znění zákona č. 190/2009 Sb.) Typový postup implementace zákona č. 300/2008 Sb. (ve znění zákona č. 190/2009 Sb.) MALÁ OBEC BEZ MATRIČNÍHO, STAVEBNÍHO NEBO POVĚŘENÉHO OBECNÍHO ÚŘADU verze 3.0 platná od 1. 7. 2009 Úvod Cílem této brožury Více Elektronická podatelna. Nabídky školení a nabídky od firem zasílejte na . adresu: Směrnice č. 3/2010 Elektronická podatelna Elektronická podatelna obce Podolí je určena pro příjem datových zpráv podle nařízení vlády ČR č. 495/2004 Sb., kterým se provádí zákon č. 227/2000 Sb., o elektronickém Více Časy se mění aneb: (měnící se) možnosti komunikace s veřejnou správou. Jiří Peterka Časy se mění aneb: (měnící se) možnosti komunikace s veřejnou správou Jiří Peterka jak to bylo kdysi dávno. lidé (i firmy) se naučili pracovat s počítači, a následně i s Internetem zjistili, že jim to Více Datové schránky na UK Datové schránky na UK září 2009 zpracovali: J. Douša, M. Maňásek, O. Salava (ÚVT UK) Datová schránka Existence datových schránek vyplývá ze zákona č. 300/2008 Sb., o elektronických úkonech a autorizované Více Informace potřebné k doručování datových zpráv Informace potřebné k doručování datových zpráv Datová schránka ID schránky: 9kkbs46 Identifikační číslo (IČ): 00235440 Název: město Kolín Datová schránka je určena pro příjem veškerých datových zpráv odeslaných Více Povinně zveřejňované údaje dle vyhlášky č. 259/2012 Sb., o podrobnostech výkonu spisové služby Úřední deska Magistrátu města Karlovy Vary 384/OVV/14 Bc. Košíková/223 14. 1. 2014 Povinně zveřejňované údaje dle vyhlášky č. 259/2012 Sb., o podrobnostech výkonu spisové služby V souladu s vyhláškou č. Více Generální finanční ředitelství Lazarská 15/7, 117 22 Praha 1 Generální finanční ředitelství Lazarská 15/7, 117 22 Praha 1 Sekce metodiky a výkonu daní Vyřizuje: Mgr. Hana Jirásková, Oddělení daňového procesu I Tel: (+ 420) 296 854 237, (+ 420) 296 852 222 E-mail: Více K PROBLEMATICE SPISOVÉ SLUŽBY v elektronické podobě K PROBLEMATICE SPISOVÉ SLUŽBY v elektronické podobě Samostatné evidence dokumentů Po všech úkonech spojených s příjmem dokumentů (dle platného skartačního řádu) nastává fáze evidence doručených dokumentů Více Informace o provozu podatelny a podmínkách přijímání dokumentů. (podle 2 odst.3 vyhl. č.259/2012 Sb., o podrobnostech výkonu spisové služby) Informace o provozu podatelny a podmínkách přijímání dokumentů (podle 2 odst.3 vyhl. č.259/2012 Sb., o podrobnostech výkonu spisové služby) Dokumenty doručované prostřednictvím provozovatele poštovních Více Informace o příjmu podání v elektronické podobě soudnímu exekutorovi Informace o příjmu podání v elektronické podobě soudnímu exekutorovi Podatelna soudního exekutora mimo listinných podání rovněž přijímá datové zprávy a dokumenty v digitální podobě (dále jen dokumenty) Více Simona Rákosová Statutární město Kladno Simona Rákosová Statutární město Kladno Magistrát města Kladna využíváespsl EZOP společnost Asseco a.s. Hostované řešení pro zřizované a zakládané organizace Hostované řešení pro obce, které projeví zájem Více Elektronický systém spisové služby UK Elektronický systém spisové služby UK Příjem a odesílání datových zpráv uživatelská příručka (verze 1.0) 1 Obsah 1. Přihlášení...3 2. Úvodní nabídka...3 3. Vyhledávání dokumentů...5 3.1 Řazení dokumentů...6 Více Výuka dne 07. listopadu 2013 (náhrada za výuku dne 21.11.2013) OBSAH ÚVOD....................................................................9 Úvod k CD........................................................... 10 Konstrukce daňového řádu............................................. Více AKTUÁLNĚ Z DAŇOVÉ A ÚČETNÍ LEGISLATIVY. 05_2014 červenec 2014 OBSAH SP Audit, s.r.o. Murmanská 1475 100 00 Praha 10 tel., fax: +420-295560374 tel.: +420-602150252 e-mail: [email protected] internet: www.spaudit.cz AKTUÁLNĚ Z DAŇOVÉ A ÚČETNÍ LEGISLATIVY 05_2014 červenec Více Metodika k vyhlášce o uve ej ování vyhlášení pro ú ely zákona o ve ejných zakázkách a náležitostech profilu zadavatele Metodika k vyhlášce o uve ej ování vyhlášení pro ú ely zákona o ve ejných zakázkách a náležitostech profilu zadavatele Metodický dokument Zpracovatel: Ministerstvo pro místní rozvoj R Odbor ve ejného investování Více Informace dle zákona č. 106/1999 Sb. Informace dle zákona č. 106/1999 Sb. 1. Oficiální název: Obecní úřad Všeradov 2. Důvod a způsob založení: Obec Všeradov ( dále jen obec) vznikla jako územní samosprávná jednotka v souladu s 1 a 2 zákona Více Odpočet na podporu výzkumu a vývoje Praha Odpočet na podporu výzkumu a vývoje 8. 9. 2016 Praha Odpočet na podporu výzkumu a vývoje S účinností od 1.1.2005 byla do zákona č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů, ( dále Více 10 NEJDŮLEŽITĚJŠÍCH DAŇOVÝCH ZMĚN PRO ÚSPĚŠNÉ ZAHÁJENÍ ROKU 2015 10 NEJDŮLEŽITĚJŠÍCH DAŇOVÝCH ZMĚN PRO ÚSPĚŠNÉ ZAHÁJENÍ ROKU 2015 LEDEN 2015 1/5 1. POVINNOST PODÁVAT VEŠKERÁ DAŇOVÁ PŘIZNÁNÍ/HLÁŠENÍ ELEKTRONICKY Má-li daňový subjekt nebo jeho zástupce zpřístupněnu datovou Více Ing. Zdeněk Burda, daňový poradce BD Consult, s.r.o. web.iol.cz/monet Doručování v daních Ing. Zdeněk Burda, daňový poradce web.iol.cz/monet Doručování Doručování DŘ dává přednost elektronickému doručování (popř. osobnímu, tomu ale pouze při ústním jednání či při jiném úkonu) Více Datové schránky. únor Jana Kratinová SIKS a.s. Datové schránky únor 2009 Jana Kratinová SIKS a.s. Obsah Základní informace Datové schránky Informační systém datových schránek Informace o datových schránkách Základní informace Strategie rozvoje služeb Více Informace dle zákona č. 106/1999 Sb. Informace dle zákona č. 106/1999 Sb. 1. Oficiální název: Obecní úřad Všeradov 2. Důvod a způsob založení: Obec Všeradov (dále jen obec) vznikla jako územní samosprávná jednotka v souladu s 1 a 2 zákona Více 1. Vyhláška k provedení zákonného opatření Senátu o dani z nabytí nemovitých věcí Přehled aktualit 1. 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Základní informace k životní situaci Více Týká se všech plátců právnických osob, popřípadě osob, které se za právnické osoby pro Generální finanční ředitelství Sekce metodiky a výkonu daní Odbor nepřímých daní č.j.: 4040/4/700-2002-02287, ve znění Dodatku č., č.j. : 345/5n00-206-02287 V Praze dne 2.. 205 Informace GFŘ - k povinnému Více Metodický list č. 5. Lhůty dle zákona č. 280/2009 Sb., daňový. řád. Obsah. Obsah Základní pojmy Lhůty dle nového daňového řádu... Metodický list č. 5 Lhůty dle zákona č. 280/2009 Sb., daňový řád Obsah Obsah... 1 1. Základní pojmy... 2 2. Lhůty dle nového daňového řádu... 2 3. Stanovení a běh lhůty... 4 4. Ochrana před nečinností... Více Datové schránky. školení NKČR. Hradec Králové 2.6.2009. Mgr. Jan Dytrych školení NKČR Mgr. Jan Dytrych Právní úprava Zákon č. 300/2008 Sb., o elektronických úkonech a autorizované konverzi dokumentů účinnost 1.7.2009 Parlamentem schválené změny sněmovní tisk č. 704 (novela Více AKTUÁLNĚ Z DAŇOVÉ A ÚČETNÍ LEGISLATIVY. 06_2011 červenec, srpen 2011 OBSAH SP Audit, s.r.o. Murmanská 1475 100 00 Praha 10 tel., fax: +420-295560374 tel.: +420-602150252 e-mail: [email protected] internet: www.spaudit.cz AKTUÁLNĚ Z DAŇOVÉ A ÚČETNÍ LEGISLATIVY 06_2011 červenec, Více K možnosti obrany proti certifikátu autorizovaného inspektora vydaného podle stavebního zákona v jeho znění před novelou K možnosti obrany proti certifikátu autorizovaného inspektora vydaného podle stavebního zákona v jeho znění před novelou Právní úprava 117 zákona č. 183/2006 Sb., o územním plánování a stavebním řádu (stavební Více Generální finanční ředitelství. Role Generálního finančního ředitelství (GFŘ) v důchodovém systému Role Generálního finančního ředitelství (GFŘ) v důchodovém systému 1 Finanční správa ČR je soustavou správních orgánů pro výkon správy daní (zákon č. 456/2011 Sb.). Jako orgány Finanční správy ČR jsou Více Změny s účinností od /2009 Sb. Změny s účinností od 1. 1. 2015 Daňový řád 280/2009 Sb. Přehled novelizujících zákonů zákon č. 267/2014 Sb., kterým se mění zákon č. 586/1992 Sb., o daních z příjm ů, ve znění pozdějších předpis ů, a další Více AKTUÁLNĚ Z DAŇOVÉ A ÚČETNÍ LEGISLATIVY. 01_2015 únor 2014 OBSAH SP Audit, s.r.o. Murmanská 1475 100 00 Praha 10 tel., fax: +420-295560374 tel.: +420-602150252 e-mail: [email protected] internet: www.spaudit.cz AKTUÁLNĚ Z DAŇOVÉ A ÚČETNÍ LEGISLATIVY 01_2015 únor 2014 Více Článek II. Smluvní strany SMLOUVA O DÍLO č. 05/12 Uzavřená v souladu s 536 a násl. zákona č. 513/1991 Sb., obchodního zákoníku, ve znění pozdějších předpisů a v souladu se zákonem č. 137/2006 Sb., o veřejných zakázkách, ve znění Více Elektronická komunikace se správcem daně Seminář k elektronické komunikaci 2009 Elektronická komunikace se správcem daně Elektronicky komunikovat s daňovou správou lze prostřednictvím daňového portálu na internetové adrese http://eds.mfcr.cz/ Více Aktuálně k dani z příjmů FO 2014/2015 Aktuálně k dani z příjmů FO Irena Tinková 2014/2015 Zaměřeno na drobné podnikatele a všechny, kdo si sami sestavují daňové přiznání Harmonogram 9:30 10:30 aktuálně daň z příjmů fyzických osob, daňový řád, Více Žádost o zařazení prací do třetí nebo čtvrté kategorie 1. IDENTIFIKAČNÍ ČÍSLO 2. KÓD 3. 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Murmanská 1475 100 00 Praha 10 tel., fax: +420-295560374 tel.: +420-602150252 e-mail: [email protected] internet: www.spaudit.cz AKTUÁLNĚ Z DAŇOVÉ A ÚČETNÍ LEGISLATIVY 04_2015 květen/červen Více Zodpovědná osoba: , do h VÝZVA K PODÁNÍ NABÍDKY NA PLNĚNÍ VEŘEJNÉ ZAKÁZKY MALÉHO ROZSAHU: Lhůta pro podání nabídek: 28.11.2011, do 09.00 h Zodpovědná osoba: +420 377 103 639 [email protected] V souladu s ustanovením 12 odst. Více Obsah. Zákon č. 280/2009 Sb., daňový řád, s komentářem... 13. Úvod...10. ČÁST PRVNÍ Úvodní ustanovení ( 1 9)...13 Obsah Úvod...10 Zákon č. 280/2009 Sb., daňový řád, s komentářem... 13 ČÁST PRVNÍ Úvodní ustanovení ( 1 9)...13 HLAVA I Předmět a účel úpravy ( 1 4)...13 HLAVA II Základní zásady správy daní ( 5 9)...24 Více OBSAH. 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Masarykova univerzita Fakulta informatiky METODIKA DLOUHODOBÉHO UKLÁDÁNÍ A ARCHIVACE DIGITÁLNÍCH DOKUMENTŮ kolektiv autorů Masarykova univerzita Fakulta informatiky Brno 2015 METODIKA DLOUHODOBÉHO UKLÁDÁNÍ A ARCHIVACE DIGITÁLNÍCH DOKUMENTŮ kolektiv Více Realizace topného systému a plynové přípojky v objektu bytu v mateřské škole v České Bříze VÝZVA K PODÁNÍ NABÍDKY NA PLNĚNÍ VEŘEJNÉ ZAKÁZKY MALÉHO ROZSAHU: Realizace topného systému a plynové přípojky v objektu bytu v mateřské škole v České Bříze Lhůta pro podání nabídek: 5.6.2013 Zodpovědná Více U S N E S E N Í. t a k t o : O d ů v o d n ě n í : 7 As 22/2013-35 U S N E S E N Í Nejvyšší správní soud rozhodl v senátu složeném z předsedy JUDr. Jaroslava Hubáčka a soudců JUDr. Elišky Cihlářové a JUDr. Karla Šimky v právní věci žalobce: V. M., zastoupen Více CELNÍ ÚŘAD KARLOVY VARY 36004 Karlovy Vary, Dubová 246/8, tel: 353 248 203, fax: 353 248 200 CELNÍ ÚŘAD KARLOVY VARY 36004 Karlovy Vary, Dubová 246/8, tel: 353 248 203, fax: 353 248 200 Číslo jednací: 22892/2010-086100-021 Datum: 23.9.2010 Kontaktní osoba: Svoboda/220 Adresáti rozhodnutí: Dlužník Více VOLBY DO ZASTUPITELSTEV KRAJŮ konané ve dnech 7. a 8. října Harmonogram úkolů a lhůt VOLBY DO ZASTUPITELSTEV KRAJŮ konané ve dnech 7. a 8. října 2016 Harmonogram úkolů a lhůt vyplývajících ze zákona č. 130/2000 Sb., o volbách do zastupitelstev krajů a o změně některých zákonů, ve znění Více Co si vlastně pod daní srážkovou představit a kterých fyzických osob se nejčastěji změny dotknou? Doplnění oběžníku 3/2015 administrace dotace 1.D. v roce 2015 1. Pokud bude OO nebo ZO ČSV z.s. vyplácet dohody o provedení práce, tak DPP udělá ve trojím provedení. Jedno provedení má funkcionář, jedno Více 1. Oficiální název. Obec Zálezly 1. Oficiální název Obec Zálezly 2. Důvod a způsob založení Obec Zálezly (dále jen obec ) vznikla jako územní samosprávná jednotka v souladu s 1 a 2 zákona č. 367/1990 Sb.*), o obcích, v platném znění ke Více Projekt Datové schránky. Zdeněk Zajíček náměstek ministra vnitra Projekt Datové schránky Zdeněk Zajíček náměstek ministra vnitra ZÁKON O egovernmentu Zákon č. 300/2008 Sb., o elektronických úkonech a autorizované konverzi dokumentů Schválen PS PČR 25.6. 2008 Schválen Více Krajský soud v Ostravě Havlíčkovo nábř Ostrava 1 ČESKÁ REPUBLIKA ČESKÁ SPRÁVA SOCIÁLNÍHO ZABEZPEČENÍ Křížová 25, 225 08 Praha 5 Korespondenční adresa: Zelená 3158/34a, 702 00 Ostrava adresát: Krajský soud v Ostravě Havlíčkovo nábř. 34 728 81 Ostrava Více Rozhodčí soud při EACCL ROZHODČÍ ŘÁD Rozhodčí soud při EACCL ROZHODČÍ ŘÁD 1 1. Rozhodčí soud při EACCL (dále jen Soud ) je servisní organizací pro rozhodce s ní spolupracující ( 3). Soud není stálým rozhodčím soudem ve smyslu ust. 13 zákona Více USNESENÍ DRAŽEBNÍ VYHLÁŠKU. dne 18.8.2015 v 10.30 hod. prostřednictvím elektronického systému dražeb na internetové adrese www.exdrazby. EXEKUTORSKÝ ÚŘAD PLZEŇ-MĚSTO Soudní exekutor Mgr. Ing. Jiří Prošek Rychtaříkova 1, 326 00 Plzeň Tel: +420 377 464 009, fax: +420 377 464 223, E-mail: [email protected] USNESENÍ Spisová značka: 134 EX 13280/11-200 Více Metodické doporučení pro krajské úřady a Magistrát hlavního města Prahy Č.j. 26/ 17 986/2011-262 Metodické doporučení pro krajské úřady a Magistrát hlavního města Prahy I. A. Vyměřování místních poplatků právní úprava Zákon č. 565/1990 Sb., o místních poplatcích, ve znění Více ROZSUDEK JMÉNEM REPUBLIKY - 23 ČESKÁ REPUBLIKA ROZSUDEK JMÉNEM REPUBLIKY Městský soud v Praze rozhodl v senátě složeném z předsedkyně JUDr. Ing. Viery Horčicové a soudců Mgr. Jiřího Lifky a Mgr. Kamila Tojnera a ve věci žalobce: Více Výzva k podání nabídek Číslo veřejné zakázky (bude doplněno poskytovatelem dotace) 1 Název programu: Registrační číslo projektu Název projektu: Název veřejné zakázky: Předmět veřejné zakázky (služba/dodávka/stavební práce): Více Metodický list č. 7. Doručování dle zákona č. 280/2009 Sb., daňový. řád. Obsah. Obsah Základní pojmy Způsoby doručování... Metodický list č. 7 Doručování dle zákona č. 280/2009 Sb., daňový řád Obsah Obsah... 1 1. Základní pojmy... 2 2. Způsoby doručování... 2 3. Doručování prostřednictvím zásilky... 4 4. Zvláštní způsoby doručení... Více Ohlášení živnosti fyzickou a právnickou osobou Ohlášení živnosti fyzickou a právnickou osobou 03. Pojmenování (název) životní situace Hlášení živnosti volné, řemeslných a vázaných dle 9 odst.a) živnostenského zákona, tzv. živností ohlašovacích 4. Základní Více Faktura - daňový doklad Stavební stroje a doprava, s.r.o. Krátka 178 41183 Hrobce IČ: 28685351 DIČ: CZ28685351 mobil: 723-458 622, 602 155 150 tel.: 416-848 032 www: ssad.cz fax: 416-810 311 e-mail: [email protected], [email protected] Více 418/2001 Sb. VYHLÁŠKA. Ministerstva spravedlnosti. ze dne 19. listopadu 2001. o postupech při výkonu exekuční a další činnosti Změna: 463/2009 Sb. Změna: 491/2012 Sb. Změna: 149/2013 Sb. Změna: 149/2013 Sb. (část) Změna: 365/2014 Sb. 418/2001 Sb. VYHLÁŠKA Ministerstva spravedlnosti ze dne 19. listopadu 2001 o postupech při výkonu Více 2017 © DocPlayer.cz Ochrana osobních údajů \| Podmínky obsluhování \| Kontaktní formulář
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es	other	N/A	DECRETO28602008200808 script var date = new Date(05/08/2008); document.write(date.getDate()); script falsefalseDIARIO OFICIAL. AÑO CXLIV. N. 47072. 5, AGOSTO, 2008. PAG. 30.MINISTERIO DE HACIENDA Y CREDITO PUBLICOpor el cual se reglamenta el Parágrafo 2° del artículo 40 de la Ley 1116 de 2006.VigentefalsefalseHacienda y Crédito PúblicofalsefalseDECRETO REGLAMENTARIO05/08/200805/08/2008470723030 DIARIO OFICIAL. AÑO CXLIV. N. 47072. 5, AGOSTO, 2008. PAG. 30. por el cual se reglamenta el Parágrafo 2° del artículo 40 de la Ley 1116 de 2006. Reglamenta (parágrafo 2° ) Artículo 40 LEY 1116 de 2006 El Presidente de la República de Colombia, en uso de las facultades constitucionales y legales y en especial de las conferidas en el numeral 11 del artículo 189 de la Constitución Política y el parágrafo 2o del artículo 40 de la Ley 1116 de 2006. Artículo 1o. Entidades y personas con derecho a la devolución. Los destinatarios del régimen de insolvencia previsto en Ley 1116 de 2006 que, de conformidad con lo dispuesto en dicha ley, hayan celebrado acuerdo de reorganización, tendrán derecho a solicitar la devolución de la retención en la fuente del impuesto sobre la renta que se les hubiere practicado por cualquier concepto, de acuerdo con las disposiciones del presente decreto. Parágrafo. La Administración competente deberá devolver la retención en la fuente dentro de los plazos indicados en los artículos 855 y 860 del Estatuto Tributario, siempre y cuando la solicitud se presente oportunamente y en debida forma. Artículo 2o. Requisitos. Para efectos de la devolución de la retención en la fuente, las empresas referidas en el artículo anterior deberán cumplir los siguientes requisitos: Parágrafo. En la declaración de renta y complementarios del período, sólo podrán incluirse las retenciones en la fuente que no hayan sido objeto de solicitud al momento de presentarse dicha declaración. En este caso si resulta saldo a favor en la respectiva declaración de renta, la solicitud de devolución seguirá el trámite señalado en el Estatuto Tributario y disposiciones reglamentarias. Artículo 3o. Inadmisión de la solicitud de devolución. La solicitud se inadmitirá en los siguientes casos: Artículo 4o. Rechazo de la solicitud de devolución. La solicitud se rechazará en los siguientes eventos: Artículo 5o. Remisión al estatuto tributario. En los demás aspectos no contemplados en el presente decreto se aplicarán las normas relativas a la devolución y compensación contempladas en el Título X Libro 5o del Estatuto Tributario y normas reglamentarias, en cuanto sean compatibles. Dado en Bogotá, D. C., a 5 de agosto de 2008.
en	caselaw	US	21 Ill. App. 2d 532 (1959) 159 N.E.2d 39 Jean Richard Bernier and David Gomberg, Appellants, v. Benjamin A. Benson and Vivian E. Benson, Appellees. Gen. No. 47,664. Illinois Appellate Court First District, Third Division. April 22, 1959. Released for publication June 22, 1959. 533 Harold Orlinsky, Fred Herzog, Gomberg, Levin and Gomberg, of Chicago, for plaintiffs-appellants. Abraham Rabichow, Maurice A. Frank, of Chicago, for defendants-appellees. PRESIDING JUSTICE FRIEND delivered the opinion of the court. On May 1, 1956 three licensed physicians, Jean Richard Bernier, David Gomberg, and Joseph E. Caliendo, entered into a lease with Benjamin and Vivian Benson for premises located at 4530 North Beacon Street, in Chicago, to be used for the purpose of conducting a nursing and convalescent home under the name of Beacon Crest Nursing Home. The lease was to terminate April 30, 1958, unless renewed for an additional term of five years, in accordance with an option granted by lessors in an attached rider which read as follows: "It is further agreed by and between the parties hereto that the Lessee shall have the right and privilege of renewing the aforesaid Lease for an additional five (5) years upon the paying of Seven Hundred Fifty ($750.00) Dollars a month thereafter and an additional sum of Two Thousand Two Hundred Fifty ($2,250.00) Dollars security for the last three (3) months of the new lease. Notice of renewal must be in writing and given to Lessor ninety (90) days before April 30, 1958." On May 14, 1956, two weeks after the lease was executed, the three physicians formed a partnership in writing which provided that the partnership should become effective as of May 1, 534 1956 rather than on the date of execution of the agreement. On January 30, 1958 lessees were given an extention of time to February 28, 1958 in which to exercise the renewal option, and on February 24, 1958 they purported to exercise the option by sending the following notice to lessors: "Please be advised that I, Jean Richard Bernier, M.D., on behalf of the Beacon Crest Nursing Home, 4530 North Beacon Street, Chicago, Illinois, do hereby give you notice of renewal of a certain lease dated May 1, 1956, and a rider attached thereto dated May 1, 1956, in accordance with the provisions in paragraph six of that certain rider dated May 1, 1956. It should be understood and agreed as part of the conditions of this renewed lease that in the event a license to operate a nursing home is not renewed through no fault of the lessee, but, as the result of certain complications arising through the actions of the lessor, this lease can be declared null and void at the option of the lessee and said lessee will not be liable to lessor in any amount whatsoever." Plaintiffs' counsel say in their brief that the second part of the notice was prompted by newspaper articles which accused the lessor, Benjamin Benson, who was at that time a city building inspector, of violations of the building code with respect to the leased premises, and charged him with unlawful activities in covering up these violations. Lessors refused to recognize the acceptance of the option by lessees and commenced eviction proceedings against them in the Municipal Court of Chicago. Lessees thereupon filed a complaint in equity in the Circuit Court to restrain the prosecution of that suit. On May 14, 1958 a temporary injunction was granted by one of the chancellors, restraining lessors from proceeding in any manner with the eviction action, and enjoining them from interfering with the operation of the nursing home. Subsequently, the matter came on for hearing before another chancellor on a motion to 535 dissolve the injunction. He tried the case on the question whether the notice given by lessees for the purpose of exercising the option was legally effective and, pursuant to hearing, found that the option was not properly exercised, and thereupon dissolved the injunction, but he did not dismiss the complaint which is still pending in the Circuit Court, as is the eviction proceeding in the Municipal Court. Dr. Caliendo has withdrawn from the nursing-home enterprise, and the remaining lessees, Drs. Bernier and Gomberg, appeal from the dissolution order. [1] Although the question is not raised on appeal, we believe that the motion for a temporary injunction should not have been entertained inasmuch as lessees had an adequate remedy at law in the Municipal Court where the forcible-entry proceeding was pending; the validity of the proposed notice to exercise the option could and should have been determined in the Municipal Court. However, we are called upon to decide only the propriety of the court's order (1) finding that the notice for renewal of the option was invalid, and (2) ordering that the injunction be dissolved. [2, 3] The notice for renewal of the option was signed by Dr. Bernier on behalf of the nursing home. The lessees argue that, in view of the partnership agreement entered into two weeks after the lease was executed (with the effective date made retroactive to May 1, 1956), any one partner could bind the partnership for renewal of the lease. Nowhere in the lease, however, is there a reference to a partnership, or to a trade or firm name. The option for renewal runs to the lessee, and only three individuals, Drs. Bernier, Gomberg and Caliendo are named as lessee. Plaintiffs cite Bratton v. Morris, 54 Idaho 743, 37 P.2d 1097, to support their argument that the lease was the undertaking of the partnership, although it had been executed by the partners under their individual names. That 536 case is distinguishable in that the lease specifically designates in the body thereof a partnership undertaking. In the case at bar there is no mention of a partnership or of a trade or firm name anywhere in the lease, and, indeed, none existed on May 1, 1956, when the lease was entered into; nor is there any evidence in the record that the lessors knew that the premises were being operated by a partnership. Generally, the right to renew granted by a lease is a renewal on the terms of the original instrument. In the case of Kleros Bldg. Corp. v. Battaglia, 348 Ill. App. 445, plaintiff as lessor entered into a written lease with Battaglia and LaCroix in which the lessee was given the option to renew. The written notice of renewal was signed by Battaglia alone. The court found that, inasmuch as the option ran to both lessees, the notice of renewal was invalid as not having been signed by both lessees, and rejected any partnership agreement as a defense by stating: "Whether the evidence establishes that LaCroix was a mere employee or manager for defendant, or a partner, ... has no material bearing upon the conclusion reached upon the controlling question." In Gurunian v. Grossman, 331 Mich. 412, 49 N.W.2d 354, the court adopted the language of C.J.S. that "`... A covenant to renew a lease made to more than one lessee may not be enforced by one of them for himself, nor can he bind his colessee by his election to renew, unless authority had been vested in him to do so'" (51 C.J.S. Landlord and Tenant § 58), and in support of its holding to this effect also relied on Howell v. Behler, 41 W. Va. 610, 24 S.E. 646, and Dible v. Davis, 52 Pa. Super. Ct. 18. See too Zazzara v. Cassata, 275 A.D. 615, 92 N.Y.S.2d 62. In the case at bar, lessors relied on the personal integrity and security of three individual signatories, and had the right to look to the same three in connection with the renewal. *537 [4] But even if the notice purportedly accepting the option had been properly signed by the lessees, we think it would still be invalid as being qualified. In his notice of renewal, Dr. Bernier specified "that in the event a license to operate a nursing home is not renewed through no fault of the lessee, but, as the result of certain complications arising through the actions of the lessor, this lease can be declared null and void at the option of the lessee and said lessee will not be liable to lessor in any amount whatsoever." Lessees argue that these qualifications are conditions implied in law and therefore add nothing new to the lease, but, as we read these reservations, it seems indisputable to us that they materially affect the instrument and could nullify it. In 51 C.J.S. Landlord and Tenant § 57, the rule is stated as follows: "In the exercise of the option, the lessee is confined strictly to the terms of the lease in respect of the scope of the privilege conferred; he cannot require the lessor to do more than is called for by the stipulations thereof, and if he does so this is, in effect, a rejection of the offer." This rule is generally accepted in Illinois and elsewhere, as indicated by the following cases: North Chicago St. R. Co. v. Le Grand Co., 95 Ill. App. 435; Gurunian v. Grossman, 331 Mich. 412, 49 N.W.2d 354; Hudson v. Price (Mo.), 273 S.W.2d 518; McDuffie v. Noonan, 176 Wash. 436, 29 P.2d 684; and G.B. Stone Realty Co. v. Perrine, 177 Okl. 119, 57 P.2d 1195. For the reasons indicated, we think that the chancellor was correct in finding that the notice of renewal was invalid, and in ordering that the injunction be dissolved; accordingly, the order of the Circuit Court is affirmed. Order affirmed. BRYANT and BURKE, JJ., concur
da	legislation	EU	Avis juridique important \| 32003R1658 Kommissionens forordning (EF) nr. 1658/2003 af 19. september 2003 om suspension af opkøb af smør i visse medlemsstater EU-Tidende nr. L 234 af 20/09/2003 s. 0008 - 0008 Kommissionens forordning (EF) nr. 1658/2003af 19. september 2003om suspension af opkøb af smør i visse medlemsstaterKOMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER HAR -under henvisning til traktaten om oprettelse af Det Europæiske Fællesskab,under henvisning til Rådets forordning (EF) nr. 1255/1999 af 17. maj 1999 om den fælles markedsordning for mælk og mejeriprodukter(1), senest ændret ved Kommissionens forordning (EF) nr. 806/2003(2),under henvisning til Kommissionens forordning (EF) nr. 2771/1999 af 16. december 1999 om gennemførelsesbestemmelser til Rådets forordning (EF) nr. 1255/1999 for så vidt angår interventionsforanstaltninger på markedet for smør og fløde(3), senest ændret ved forordning (EF) nr. 359/2003(4), særlig artikel 2, ogud fra følgende betragtninger:(1) I artikel 2 i forordning (EF) nr. 2771/1999 fastsættes det, at opkøb ved licitation i en medlemsstat indledes og suspenderes af Kommissionen, når det er konstateret, at markedsprisen i den pågældende medlemsstat i to på hinanden følgende uger enten har været mindre end eller lig med eller over 92 % af interventionsprisen.(2) Den seneste liste over medlemsstater, hvor interventionen er suspenderet, er fastsat i Kommissionens forordning (EF) nr. 1539/2003(5). Denne liste bør tilpasses efter de nye markedspriser, som Sverige har indberettet i medfør af artikel 8 i forordning (EF) nr. 2771/1999. Af klarhedshensyn bør denne liste erstattes af en ny, og forordning (EF) nr. 1539/2003 bør ophæves -UDSTEDT FØLGENDE FORORDNING:Artikel 1De opkøb af smør ved licitation, der er fastsat i artikel 6, stk. 1, i forordning (EF) nr. 1255/1999, suspenderes i Belgien, Danmark, Tyskland, Grækenland, Frankrig, Nederlandene, Østrig, Luxembourg, Finland, Sverige og Det Forenede Kongerige.Artikel 2Forordning (EF) nr. 1539/2003 ophæves.Artikel 3Denne forordning træder i kraft den 20. september 2003.Denne forordning er bindende i alle enkeltheder og gælder umiddelbart i hver medlemsstat.Udfærdiget i Bruxelles, den 19. september 2003.På Kommissionens vegneFranz FischlerMedlem af Kommissionen(1) EFT L 160 af 26.6.1999, s. 48.(2) EUT L 122 af 16.5.2003, s. 1.(3) EFT L 333 af 24.12.1999, s. 11.(4) EUT L 53 af 28.2.2003, s. 17.(5) EUT L 218 af 30.8.2003, s. 37.
fr	wikipedia	N/A	Un référendum de déclaration de guerre est un type de référendum envisagé dans lequel les personnes électrices d'un pays doivent décider si celui-ci doit entrer ou non en guerre. Aucun référendum de ce type n'aurait eu lieu. La première idée d'un tel référendum viendrait du marquis de Condorcet en 1793 et de Emmanuel Kant en 1795. De nombreux débats eurent lieu aux États-Unis peu avant la Seconde Guerre mondiale sur l'introduction d'une obligation de référendum avant l'entrée en guerre du pays. Voir aussi Notes Concept de philosophie politique Concept kantien Référendum par sujet Guerre Déclaration de guerre
en	caselaw	US	356 So. 2d 1355 (1978) Michael EVANS, Appellant, v. STATE of Florida, Appellee. No. HH-423. District Court of Appeal of Florida, First District. April 7, 1978. 1356 David Ackerman, Asst. Public Defender, for appellant. Robert L. Shevin, Atty. Gen., and Michael H. Davidson, Asst. Atty. Gen., for appellee. PER CURIAM. Appellant seeks review of an order of revocation of probation urging the evidence was insufficient to find a violation of probation had occurred. On April 27, 1976, appellant was adjudged guilty of burglary and was sentenced to seven years imprisonment. After having served one year of said term in the county jail, appellant was to be placed on probation for six years. Appellant was also adjudicated guilty of several additional felony charges and was placed on five years probation, such probation to run concurrently with the six year probation. During the periods of probation, affidavits of violation of probation were filed alleging that appellant violated Condition 4 of his probation ("You will live and remain at liberty without violating any law") in that (a) he committed an aggravated battery upon William Gregory on July 1, 1977, and (b) he committed a robbery of William Gregory on July 1, 1977. After a hearing on the violations, appellant was adjudged guilty of violations of probation and his probations were revoked. Appellant was sentenced to five years imprisonment for burglary with credit for sixty-two days jail time. Appellant was sentenced to five years imprisonment with credit for sixty days on each additional count, such sentences to run concurrently with each other and with the sentence imposed for the burglary. We believe there was sufficient evidence presented to establish that appellant violated the terms of his probation. Police Officer Leath testified that after he was informed by witnesses that Mr. Gregory had been hit and money taken from him by a described suspect, he located appellant and arrested him for the offenses. Appellant objected to this testimony as hearsay. Leath stated that after he advised appellant of his Miranda rights, appellant admitted that he took some money from Mr. Gregory. Appellant's probation officer testified that when questioned about the alleged robbery, appellant admitted he had taken money from Mr. Gregory but denied hitting the man. Appellant's objection that this testimony was inadmissible because appellant had not been given his Miranda rights was overruled. Appellant testified in his own behalf and admitted taking some money from Mr. Gregory. Although we agree that a revocation of probation should not be based solely on hearsay evidence, there was sufficient corroborative non-hearsay evidence herein to support the revocation. White v. State, 301 So. 2d 464 (Fla. 1st DCA 1974); Brown v. State, 338 So. 2d 573 (Fla. 2d DCA 1976); Couch v. State, 341 So. 2d 285 (Fla. 2d DCA 1977); Wheeler v. State, 344 So. 2d 630 (Fla. 2d DCA 1977). We do not believe the failure of a probation officer to advise probationer of his Miranda rights prior to his admission of a violation of his probation renders the admission inadmissible at the revocation hearing. Jones v. State, 321 So. 2d 574 (Fla. 2d 1357 DCA 1975). Although State v. Heath, 343 So. 2d 13 (Fla. 1977), holds that a probationer retains his privilege against self-incrimination in regard to specific conduct and circumstances concerning a separate criminal offense, we are unaware of any decisions finding the exclusionary rule is applicable in a revocation hearing. Moreover, appellant does not deny his admission nor does he attack its voluntariness. United States v. Johnson, 455 F.2d 932 (5th Cir.1972), cert. den., 409 U.S. 856, 93 S. Ct. 136, 34 L. Ed. 2d 101 (1972). In addition, the testimony of the probation officer was only cumulative to that of Police Officer Leath. There was sufficient competent evidence to find a violation of probation. At the close of the revocation hearing, the court announced the evidence supported a finding that appellant had violated his probation by the commission of a larceny of William Gregory, a necessarily included offense of the offense alleged, robbery. The written order of revocation recites that both alleged violations had been established. Since the order enlarged the announced findings, the order of revocation is REMANDED for corrections to conform with the findings announced at the hearing. Furthermore, the sentences are erroneous in that appellant was not given credit for the jail time previously served as a condition of probation. State v. Jones, 327 So. 2d 18 (Fla. 1976). The case is thus remanded for proper sentencing. Appellant need not be present for this purpose. MILLS, Acting C.J., and ERVIN and BOOTH, JJ., concur.
en	contracts	US	As filed with the Securities and Exchange Commission on April 21, 2011 Registration No. 333-23359/811-4420 SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C.20549 FORM N-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 PRE-EFFECTIVE AMENDMENT NO.() POST-EFFECTIVE AMENDMENT NO. 18 (X) and/or REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940 Amendment No. 110(X) (Check appropriate box or boxes) WRL SERIES LIFE ACCOUNT (Exact Name of Registrant) WESTERN RESERVE LIFE ASSURANCE CO. OF OHIO (Name of Depositor) 570 Carillon Parkway St. Petersburg, FL33716 (Address of Depositor's Principal Executive Offices) (Zip Code) Depositor's Telephone Number, including Area Code: (727) 299-1800 Arthur D. Woods, Esq. Vice President and Senior Counsel Western Reserve Life Assurance Co. of Ohio 570 Carillon Parkway St. Petersburg, FL33716 (Name and Address of Agent for Service) Copy to: Mary Jane Wilson-Bilik, Esq. Sutherland Asbill & Brennan LLP 1275 Pennsylvania Avenue, N.W. Washington, D.C. 20004-2415 It is proposed that this filing will become effective (check appropriate box): immediately upon filing pursuant to paragraph (b) Xon May 1, 2011 , pursuant to paragraph (b) 60 days after filing pursuant to paragraph (a)(1) on (date), pursuant to paragraph (a)(1) If appropriate, check the following box: This post-effective amendment designates a new effective date for a previously filed post-effective amendment. PART A INFORMATION REQUIRED IN A PROSPECTUS PROSPECTUS May 1, 201 1 WRL FINANCIAL FREEDOM BUILDERÒ issued through WRL SeriesLife Account by Western Reserve Life Assurance Co. of Ohio Administrative Office 570 Carillon Parkway St. Petersburg, Florida 33716 Please direct transactions, claim forms, payments and other correspondence and notices as follows: Transaction Type Direct or Send to Telephonic Transaction 1-727- 299-1800 or 1-800-851-9777 (toll free) Facsimile Transaction 1-727-299-1648 (subaccount transfers only) 1-727-299-1620 (all other facsimile transactions) Electronic Transaction www.westernreserve.com Claim Forms Administrative Office : P.O. Box 9008, Clearwater, FL33758-9008 (street address—570 Carillon Parkway, St. Petersburg, FL 33716) All payments made by check, all other correspondence and notices (except claim forms) Mailing Address : 4333 Edgewood Road, N.E., Cedar Rapids, Iowa 52499 An Individual Flexible Premium Variable Life Insurance Policy This prospectus describes the WRL Financial Freedom BuilderÒ, a flexible premium variable life insurance policy (the “Policy”). You can allocate your Policy’s cash value to the fixed account (which credits a specified guaranteed interest rate) and/or to the WRL Series Life Account, which invests through its subaccounts in portfolios of the Transamerica Series Trust– Initial Class (the “Series Trust”), Fidelity Variable Insurance Products Funds – Service Class 2 (the “Fidelity VIP Fund s ”), the ProFunds, the Access One Trust ("Access Trust"), the AllianceBernstein Variable Products Series Fund, Inc. (“AllianceBernstein”), and the Franklin Templeton Variable Insurance Product Trust (“Franklin Templeton”), (collectively, the “funds”).Please refer to the next page of this prospectus for the list of portfolios available to you under this Policy.We do not currently offer th is Policy for sale to new purchasers. Investing in the Policy involves risk, including possible loss of premium. If you already own a life insurance policy, it may not be to your advantage to buy additional insurance or to replace your policy with the Policy described in this prospectus. Additionally, it may not be to your advantage to borrow money to purchase th is Policy or to take withdrawals from another policy you own to make premium payments under th is Policy. Prospectuses for the portfolios of the funds must accompany this prospectus.Certain portfolios may not be available in all states.Please read these documents before investing and save them for future reference. An investment in the Policy is not a bank deposit. The Policy is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. The Securities and Exchange Commission has not approved or disapproved these securities or passed upon the adequacy of this prospectus.Any representation to the contrary is a criminal offense. Portfolios Available Under Your Policy Transamerica Series Trust: Transamerica Series Trust (cont.):** ProFunds (cont.): Ø Transamerica AEGON Active Asset Allocation – Conservative VP* VPVPVPVPVPVP* Ø Transamerica JPMorgan Core Bond VP Ø ProFund VP Japan* Ø Transamerica AEGON Active Asset Allocation – Moderate Growth VP* Ø Transamerica JPMorgan Enhanced Index VP Ø ProFund VP Mid-Cap* Ø Transamerica AEGON Active Asset Allocation – Moderate VP* Growth VP* Ø Transamerica JPMorgan Tactical Allocation VP Ø ProFund VP Money Market* Ø Transamerica AEGON High Yield Bond VP* Ø – Ø Transamerica Jennison GrowthVP Ø ProFund VP NASDAQ-100* Ø Transamerica AEGON Money Market VP* Ø Transamerica MFS International Equity VP Ø ProFund VP Oil & Gas* Ø Transamerica AEGON U.S. Government Securities VP* Ø Transamerica Morgan Stanley Capital Growth VP* Ø ProFund VP Pharmaceuticals* Ø Transamerica AllianceBernstein Dynamic Allocation VP* Ø Transamerica Morgan Stanley Growth Opportunities VP* Ø ProFund VP Precious Metals* Ø Transamerica Asset Allocation – Conservative VP* Ø Transamerica Morgan Stanley Mid- Cap Growth VP Ø ProFund VP Short Emerging Markets* Ø Transamerica Asset Allocation – Growth VP* Ø Transamerica Multi-Managed Balanced VP* Ø ProFund VP Short International* Ø Transamerica Asset Allocation – Moderate Growth VP* Ø Transamerica Multi Managed Large Cap Core VP Ø ProFund VP Short NASDAQ-100* Ø Transamerica Asset Allocation – Moderate VP* Ø Transamerica PIMCO Total Return VP Ø ProFund VP Short Small-Cap* Ø Transamerica BlackRock Global Allocation VP* Ø Transamerica Systematic Small/Mid Cap Value VP* Ø ProFund VP Small-Cap* Ø Transamerica BlackRock Large Cap Value VP Ø Transamerica T. Rowe Price Small Cap VP Ø ProFund VP Small-Cap Value* Ø Transam erica BlackRock Tactical Allocation VP* Ø Transamerica Third Avenue Value VP Ø ProFund VP Telecommunications* Ø Transamerica Clarion Global Real Estate Securities VP Ø Transamerica WMC Diversified Equity VP* Ø ProFund VP UltraSmall-Cap* Ø Transamerica Efficient Markets VP Ø Transamerica WMC Diversified Growth VP Ø ProFund VP U.S. Government Plus* Ø Transamerica Foxhall Emerging Markets/Pacific Rim VP* Ø ProFund VP Utilities* Ø Transamerica Foxhall Global Conservative VP* ProFunds: Access One Trust: Ø Transamerica Foxhall Global Growth VP* Ø ProFund VP Asia 30* Ø Access VP High Yield Fund* Ø Transamerica Foxhall Global Commodities & Hard Assets VP* Ø ProFund VP Basic Materials* AllianceBernstein Variable Products Series Fund, Inc.: Ø Transamerica Hanlon Balanced VP* Ø ProFund VP Bull* Ø Alliance Bernstein Balanced Wealth Strategy Portfolio Ø Transamerica Hanlon Growth and Income VP* Ø ProFund VP Consumer Services* Ø Transamerica Hanlon Growth VP* Ø ProFund VP Emerging Markets* Franklin Templeton Variable Insurance Products Trust: Ø Transamerica Hanlon Managed Income VP* Ø ProFund VP Europe 30* Ø Franklin Templeton VIP Founding Funds Allocation Fund Ø Transamerica Index 50 VP Ø ProFund VP Falling U.S. Dollar* Ø Transamerica Index 75 VP Ø ProFund VP Financials* Fidelity Variable Insurance Products :*** Ø Transamerica International Moderate Growth VP* Ø ProFund VP International* Ø Fidelity VIP Index 500 Portfolio Please see the footnote for this portfolio in the section entitled “Western Reserve, the Separate Account and the Portfolios” in this prospectus. Transamerica JPMorgan Mid Cap Value VP does not accept new investments from current or prospective investors; the prospectus for this portfolio was mailed to policyowners invested in the portfolio under separate cover. *Effective May 1, 2003 the Fidelity VIP Contrafund ® Portfolio, the Fidelity VIP Equity Income Portfolio and the Fidelity VIP Growth Opportunities Portfolio were no longer available for sale to new investors; prospectuses for these portfolios were mailed to policyowners invested in these investment options under separate cover. TABLE OF CONTENTS Policy Benefits/Risks Summary WRL Financial Freedom Builder® 1 Policy Benefits 1 Flexibility 2 Death Benefit 2 Cash Value 2 Investment Options 3 Tax Benefits 3 Risks of Your Policy 3 Fee Tables 5 Fee Tables 5 Western Reserve 12 The Separate Account 13 The Fixed Account 14 The Portfolios 15 Selection of Underlying Portfolios 25 Addition, Deletion or Substitution of Portfolios 25 Your Right to Vote Portfolio Shares 25 Charges and Deductions 26 Premium Expense Charge 26 Monthly Deductions 27 Mortality and Expense Risk Charge 28 Surrender Charge 28 Pro Rata Decrease Charge 29 Transfer Charge 30 Loan Interest Spread 30 Change in Net Premium Allocation Charge 30 Cash Withdrawal Charge 30 Taxes 31 Rider Charges 31 Portfolio Expenses 31 Revenue We Receive 31 The Policy 32 Ownership Rights 33 Purchasing a Policy 33 Modifying the Policy 41 Purchasing a Policy 42 Tax-Free “Section 1035” Exchanges 34 When Insurance Coverage Takes Effect 34 Backdating a Policy 36 Policy Features 36 Premiums 36 Allocating Premiums 36 Premium Flexibility 36 Planned Periodic Payments 37 Minimum Monthly Guarantee Premium 37 No Lapse Period 38 Premium Limitations 38 Making Premium Payments 38 Transfers 39 General 39 Disruptive Trading and Market Timing 39 Fixed Account Transfers 43 Conversion Rights 43 Dollar Cost Averaging 43 Asset Rebalancing Program 44 Third Party Asset Allocation Services 45 Policy Values 45 Cash Value 45 Net Surrender Value 45 Subaccount Value 46 Subaccount Unit Value 46 Fixed Account Value 47 Death Benefit 47 Death Benefit Proceeds 47 Death Benefit 47 Effect of Cash Withdrawals on the Death Benefit 49 Choosing Death Benefit Options 50 Changing the Death Benefit Options 50 Decreasing the Specified Amount 50 No Increases in the Specified Amount 50 Payment Options 50 Surrenders and Cash Withdrawals 51 Surrenders 51 Cash Withdrawals 51 Canceling a Policy 52 Signature Guarantees 52 Loans 53 General 53 Interest Rate Charged 54 Loan Reserve Account Interest Rate Credited 54 Effect of Policy Loans 54 Policy Lapse and Reinstatement 54 Lapse 54 No Lapse Period Guarantee 55 Reinstatement 55 Extension of No Lapse Guarantee Period 56 Federal Income Tax Considerations 56 Tax Status of the Policy 56 Tax Treatment of Policy Benefits 57 Other Policy Information 59 Settlement Options 59 Benefits at Maturity 60 Payments We Make 61 Split Dollar Arrangements 61 Policy Termination 62 Assignment of the Policy 62 Supplemental Benefits (Riders) 62 Additional Information 66 Sending Forms and Written Requests in Good Order 66 Sale of the Policies 66 Legal Proceedings 68 Financial Statements 68 Table of Contents of the Statement of Additional Information 68 Glossary 69 Appendix A – Surrender Charge Per Thousand 73 Appendix B – Illustrations 75 Prospectus Back Cover 78 Policy Benefits/Risks SummaryWRL Financial Freedom Builder® This summary describes the Policy’s important benefits and risks.More detailed information about the Policy appears later in this prospectus and in the Statement of Additional Information (“SAI”).For your convenience, we have provided a Glossary at the end of this prospectus that defines certain words and phrases used in this prospectus. Policy Benefits The Policy in General · The WRL Financial Freedom Builder® is an individual flexible premium variable life insurance policy, which gives you the potential for long-term life insurance coverage with the opportunity for tax-deferred accumulation of cash value. · The Policy is designed to be long-term in nature in order to provide significant life insurance benefits for you.You should only purchase the Policy if you have the financial ability to keep it in force for a substantial period of time.You should consider this Policy in conjunction with other insurance that you own. · There may be adverse consequences should you decide to surrender your Policy early, such as payment of a surrender charge during the first 15 Policy years. · You can invest your net premium in, and transfer your cash value to, subaccounts.While allocated to subaccounts, your cash value will fluctuate with the daily performance of the portfolios in which the subaccounts invest. · You may place your money in the fixed account where it earns an interest rate declared in advance for a specified period, (at least 4% annual interest) or in any of the subaccounts of the Separate Account which are described in this prospectus. The fixed account is not available to you if your Policy was issued in the State of New Jersey. · The Policy’s cash value will increase or decrease depending on the investment performance of the subaccounts, the premiums you pay, the fees and charges that we deduct, the interest we credit to the fixed account, and the effects of any Policy transactions (such as transfers, loans and cash withdrawals).Because returns are not guaranteed, the Policy is not suitable as a short-term investment or savings vehicle. · Your Policy offers supplemental riders, and depending on which riders are selected, certain charges may be deducted from the Policy’s cash value as part of the monthly deductions. · Your Policy has a n o l apse period g uarantee which means that as long as requirements are met, your Policy will remain in force and no grace period will begin until the no lapse date shown on your Policy schedule page, or as explained in the section entitled “Extension of No Lapse Period Guarantee” in this prospectus.This is true even if your net surrender value is too low to pay the monthly deductions, as long as, on any Monthiversary, you have paid total premiums (minus any cash withdrawals, minus any outstanding loan amount, minus any accrued loan interest, and minus any decrease charge) that equal or exceed the sum of the minimum monthly guarantee premiums in effect for each month from the Policy date up to and including the current month.The n o l apse period g uarantee is discussed in more detail in “Policy Lapse and Reinstatement.” · You will have a “free-look period” once we deliver your Policy.You may return the Policy with the original signature during this period and receive a refund.Please see “Canceling a Policy” for a description of the free-look period. · After the third Policy year you may either change the death benefit option or decrease the specified amount once each Policy year.A decrease in specified amount is limited to no more than 20% of the specified amount before the decrease. The new specified amount cannot be less than the minimum specified amount as shown in your Policy.We do not allow increases in specified amount.For further details, please see “Death Benefits – Decreasing the Specified Amount” in this prospectus. Flexibility The Policy is designed to be flexible to meet your specific life insurance needs.Within certain limits, you can: · Choose the timing, amount and frequency of premium payments. · Change the Death Benefit Option. · Decrease the amount of insurance coverage. · Change the beneficiary. · Transfer cash value among investment options available under the Policy. · Take a loan against the Policy . · Take a cash withdrawal or surrender the Policy. 1 Death Benefit If the insured dies while the Policy is in force, we will pay a death benefit to the named beneficiary(ies) subject to applicable law and in accordance with the terms of the Policy. The amount of the death benefit generally depends on the specified amount of insurance that you select, the death benefit option that you choose, your Policy’s cash value, and any additional life insurance provided by riders that you purchase. The death benefit proceeds are reduced by any outstanding loan amount, including accrued loan interest, and any charges that are due and unpaid if the insured dies during the grace period. You may choose one of three Death Benefit Options: · Option A is the greatest of: > Thespecified amount; or > A specified percentage multiplied by the Policy’s cash value on the date of the insured’s death; or > T he amount required for the Policy to qualify as a life insurance policy under Section 7702 of the Internal Revenue Code. · Option B is the greatest of: > T hespecified amount, plus the Policy's cash value on the date of the insured's death; or > A specified percentage multiplied by the Policy’s cash value on the date of the insured’s death; or > T he amount required for the Policy to qualify as a life insurance policy under Section 7702 of the Internal Revenue Code. · Option C is the greatest of: > T he amount payable under Option A; or > T hespecified amount, multiplied by an age-based "factor," plus the Policy's cash value on the date of the insured's death; or > T he amount required for the Policy to qualify as a life insurance policy under Section 7702 of the Internal Revenue Code. Cash Value Cash value is the value of your Policy on any business day.It is not guaranteed – it depends on the performance of the investment options that you have chosen, the timing and the amount of premium payments you’ve made, Policy charges, and how much you have borrowed or withdrawn from the Policy. You can access your cash value in several ways: · Withdrawals – Y ou can withdraw part of your Policy’s cash value once per Policy year after the first Policy year.Withdrawals are described in more detail in the section of this prospectus entitled “Surrenders and Cash Withdrawals – Cash Withdrawals.” · Loans – After the first Policy year , you can takea loan from the Policy using your Policy’s cash surrender value as security.Loans are described in more detail in the section of this prospectus entitled “Loans.” · Surrender – You can surrender or cash in your Policy for its net surrender value while the insured is alive.Surrenders are described in more detail in the section of this prospectus entitled “Surrenders and Cash Withdrawals – Surrenders.” You may pay a substantial surrender charge. Investment Options You can choose to allocate your net premiums and cash value among the subaccounts, each of which invests in a corresponding portfolio of the various underlying funds.Your Policy also offers a fixed account option, which provides a guaranteed minimum rate of interest.You can accumulate cash value in the fixed account and the subaccounts without paying any current income tax. 2 You can transfer your cash value among the fixed account and the subaccounts during the life of your Policy. We may limit the number of transfers out of the fixed account and, in some cases, may limit your transfer activity to deter disruptive trading and market timing.We may charge a $25 transfer processing fee for each transfer after the first 12 transfers in a Policy year.For more details, please refer to the section entitled "Transfers" in this prospectus. Tax Benefits We intend the Policy to qualify as a life insurance contract under the Internal Revenue Code so that the death benefit generally should not be taxable income to the beneficiary.If your policy is not a Modified Endowment Contract (“MEC”) you will generally not be taxed on the taxable gain in the Policy unless you take a cash withdrawal in excess of your basis in the Policy or a loan that is not repaid prior to surrender of your Policy.If your policy is a MEC, cash withdrawals, loans, assignments, and pledges are treated first as taxable income to you to the extent of gain then in the policy and then a non-taxable recovery of basis.In addition, such gains may be subject to a 10% penalty tax if received before age 59 1⁄2.Please refer to the section of this prospectus entitled “Federal Income Tax Considerations” for more details. Risks of Your Policy Long-Term Financial Planning The Policy is designed to help meet long-term financial objectives by paying a death benefit to family members and/or other named beneficiaries.It is not suitable as a short-term savings vehicle.It may not be the right kind of policy if you plan to withdraw money or surrender your Policy for short-term needs. Taking a withdrawal may also incur charges. You may pay substantial charges if you surrender your Policy. See the Fee Tables and your Policy for charges assessed when withdrawing from or surrendering your Policy. Please discuss your insurance needs and financial objectives with your registered representative. Risk of an Increase in Current Fees and Expenses Certain fees and expenses are currently assessed at less than their guaranteed maximum levels.In the future, these charges may be increased up to the guaranteed (maximum) levels.If fees and expenses are increased, you may need to increase the amount and/or frequency of premiums to keep your Policy in force. Investment Risks If you invest your Policy’s cash value in one or more subaccounts, then you will be subject to the risk that investment performance of the subaccounts will be unfavorable and that the cash value in your Policy will decrease.Also, we deduct Policy fees and charges from your cash value, which can significantly reduce your cash value.During times of poor investment performance, this deduction will have an even greater impact on your cash value.You could lose everything you invest and your Policy could lapse without value, unless you pay additional premiums.If you allocate premiums to the fixed account, then we credit your fixed account value with a declared rate of interest.You assume the risk that the interest rate on the fixed account may decrease, although it will never be lower than a guaranteed minimum annual effective rate of 4 %. Risks of Managing General Account Assets In addition to your fixed account allocations, general account assets are used to support the payment of the death benefit under the Policies.To the extent that Western Reserve is required to pay you amounts in addition to your Policy’s cash value under the death benefit, such amounts will come from general account assets.You should be aware that the general account is exposed to the risks normally associated with a portfolio of fixed-income securities, including interest rate, option, liquidity, credit risk and is also subject to the claims of the Company’s general creditors. The Company’s financial statements contained in the Statement of Additional Information include a further discussion of risks inherent with the general account investments. Premium Payments Federal tax laws put limits on the premium payments you can make in relation to your Policy’s Death Benefit.We may refuse all or part of a premium payment that you make, or remove all or part of a premium from your Policy and return it to you with earnings under certain circumstances to maintain qualification of the Policy as a life insurance contract for federal income tax purposes. Please refer to the section entitled “Premiums” for more details. 3 Lapse Your Policy will stay In Force as long as you have sufficient cash value to cover your monthly deductions and Policy charges, or as long as the no lapse guarantee is in effect. Insufficient premium payments, poor investment performance, withdrawals, and unpaid loans or loan interest may cause your Policy to lapse – which means you will no longer have insurance coverage. A Policy lapse may have adverse tax consequences. There are costs associated with reinstating a lapsed Policy.For a detailed discussion of your Policy’s Lapse and Reinstatement policies, please refer to the section of this prospectus entitled “Policy Lapse and Reinstatement.” Withdrawals and Loans Making a withdrawal or taking a loan may: · Reduce your Policy’s specified amount . · Reduce your Policy’s death benefit . · Reduce the death benefit proceeds paid to your beneficiary . · Make your Policy more susceptible to lapsing. · Trigger federal income taxes and, if a MEC,a penalty tax. Cash withdrawals will reduce your cash value.Withdrawals, especially those taken during periods of poor investment performance, could considerably reduce or eliminate some benefits or guarantees of the Policy. Federal income taxes and a penalty may apply to loans, cash withdrawals and surrenders. Please see the section of this prospectus entitled “Federal Income Tax Considerations.” Be sure to plan carefully before using these Policy benefits.For a detailed description of withdrawals and loans, and any associated risks, please see the sections of this prospectus “Surrenders and Cash Withdrawals – Cash Withdrawals” and “Loans.” Surrenders If you surrender your Policy during the first 15 Policy years you will pay a surrender charge. The surrender charge may be significant. Federal income tax and/or a penalty tax may apply. Please see the section of this prospectus entitled “Federal Income Tax Considerations.” Tax Consequences of Withdrawals, Surrenders and Loans You may be subject to income tax if you take any withdrawals or surrender the Policy, or if your Policy lapses and you have not paid any outstandingpolicy in debt edness . If your Policy is a MEC, cash withdrawals, surrenders, assignments, pledges and loans that you make orthat you receive during the life of the Policy may be subject to tax and a10% federal tax penalty if taken prior to age 591⁄2. Other tax issues to consider when you own a life insurance policy are described in more detail in the section entitled “Federal Income Tax Considerations.” Note: You should consult with your own qualified tax advisor to apply the law to your particular circumstances. Portfolio Risks A comprehensive discussion of the risks of each portfolio may be found in each portfolio’s prospectus.Please refer to the prospectuses for the portfolios for more information. There is no assurance that any portfolio will meet its investment objective. Fee Tables The following tables describe the fees and expenses that you will pay when buying, owning and surrendering your Policy.If the amount of a charge depends on the personal characteristics of the insured or the owner, then the fee table lists the minimum and maximum charges we assess under the Policy, and the fees and charges of a representative insured with the characteristics set forth below.These charges may not be representative of the charges you will pay. The first table describes the fees and expenses that you will pay when buying or owning the Policy, paying premiums, making cash withdrawals from the Policy, surrendering the Policy, or transferring Policy cash value among the subaccounts and the fixed account. 4 Transaction Fees Charge When Charge is Deducted Amount Deducted Guaranteed Charge Current Charge1 Premium Charge Upon payment of each premium Premium Expense Charge First 10 Policy years 6.0% of each premium payment; and 2.5% of premiums in Policy years 11+ First 10 Policy years 6.0% of each premium payment; and 2.5% of premiums in Policy years 11+ Premium Collection Charge $3.00per premium $3.00per premium Cash Withdrawal Charge2 Upon withdrawal 2.0% of the amount withdrawn, not to exceed $25 2.0% of the amount withdrawn, not to exceed $25 1 The Company reserves the right at any time to change the current charge but never to a level that exceeds the guaranteed charge. 2 When we incur the expense of expedited delivery of your partial withdrawal or complete surrender payment, we currently assess the following additional charges:$20 for overnight delivery ($30 for Saturday delivery); and $25 for wire service.You can obtain further information about these charges by contacting our administrative office. 5 Transaction Fees Charge When Charge is Deducted Amount Deducted Guaranteed Charge Current Charge1 Surrender Charge3 Upon full surrender of the Policy during the first 15 Policy years ·Maximum Charge 4 $57.00 per $1,000 of specified amount during first Policy year. $57.00 per $1,000 of specified amount during first Policy year. ·Minimum Charge5 $7.68 per $1,000 of specified amount during the first Policy year. $7.68 per $1,000 of specified amount during the first Policy year. ·Charge for a Policy insuring a male, issue age 35 in the ultimate select non-tobacco use underwriting class $15.52 per $1,000 of specified amount during first Policy year. $15.52 per $1,000 of specified amount during first Policy year. 3 The surrender charge will vary based on the issue age, gender and underwriting class of the insured on the Policy.The surrender charge is calculated as the surrender charge per $1,000 of specified amount, multiplied by the number of thousands in the Policy’s specified amount (as stated in the Policy), multiplied by the surrender charge factor.The surrender charge factor varies with the insured’s age and number of years the Policy has been in force.The surrender charge factor on a Policy where the insured’s age on the Policy date is less than 40 will be 1.00 for the first 5 Policy years and then decrease by 0.10 each Policy year until it reaches zero at the end of the 15th Policy year after the Policy date.For a Policy where the age on the Policy date is greater than 39, the surrender charge factor is less than 1.00 at the end of the First Policy year and decreases every year until it reaches zero at the end of the 15th Policy year after the Policy date.The surrender charge shown in the table may not be typical of the charges you will pay.More detailed information about the surrender charges applicable to you is available from your registered representative . 4 This maximum surrender charge is based on an insured with the following characteristics: male, issue age 80, in the standard tobacco use underwriting class. This maximum charge may also apply to insureds with other characteristics. 5 This minimum surrender charge is based on an insured with the following characteristics: female, issue age 4, in the juvenile underwriting class. This minimum charge may also apply to insureds with other characteristics. 6 Transaction Fees Charge When Charge is Deducted Amount Deducted Guaranteed Charge Current Charge1 Transfer Charge6 Upon transfer $25 for each transfer in excess of 12 per Policy year $25 for each transfer in excess of 12 per Policy year Change in Net Premium Allocation Charge Upon change of allocation instructions for premium payments in excess of one per Policy quarter None Pro Rata Decrease Charge Deducted when specified amount is decreased during the first 15 Policy years Equal to the surrender charge (as of the date of the decrease) applicable to that portion of the specified amount that is decreased. Equal to the surrender charge (as of the date of the decrease) applicable to that portion of the specified amount that is decreased. Terminal Illness Accelerated Death Benefit Rider7 When rider is exercised Discount Factor Discount Factor The table below describes the fees and expenses that you will pay periodically during the time that you own the Policy, not including portfolio fees and expenses. Periodic Charges Other Than Portfolio Operating Expenses Charge When Charge is Deducted Amount Deducted Guaranteed Charge Current Charge1 Monthly Policy Charge Monthly, on the Policy date and on each Monthiversary $7.50 per month $5.00 per month 6 The first 12 transfers per Policy year are free. 7 We reduce the single sum benefit by a discount factor to compensate us for lost income due to early payment of the death benefit. The discount factor is equal to the Applicable Federal Interest Rate (3.46% for 2011) or the Policy loan interest rate expressed in arrears, whichever is greater (“discount factor”). For a complete description of the Terminal Illness Accelerated Death Benefit Rider, please refer to the section entitled “Terminal Illness Accelerated Death Benefit Rider” in this prospectus. 7 Periodic Charges Other Than Portfolio Operating Expenses Charge When Charge is Deducted Amount Deducted Guaranteed Charge Current Charge Cost of Insurance8 (without Extra Ratings)9 Monthly, on the Policy date and on each Monthiversary until the insured reaches age 95 Maximum Charge10 $24.85 per $1,000 of net amount at risk per month11 $21.12 per $1,000 of net amount at risk per month11 Minimum Charge12 $0.06 per $1,000 of net amount at risk per month11 $0.06 per $1,000 of net amount at risk per month11 Initial Charge for a male insured, issue age 35, in the ultimate select non-tobacco use underwriting class $0.14 per $1,000 of net amount at risk per month11 $0.13 per $1,000 of net amount at risk per month11 Mortality and Expense Risk Charge Daily Annual rate of 0.90% of average daily net assets of each subaccount in which you are invested Annual rate of 0.90% for Policy years 1 – 15, and 0.75% for Policy years 16+, of average daily net assets of each subaccount in which you are invested Loan Interest Spread On Policy Anniversary13 1.49% (effective annual rate, after rounding)14 0.74% (effective annual rate, after rounding) 14 8 Cost of insurance charges are based on a number of factors including, but not limited to: each insured’s attained age, gender, underwriting class, specified amount, Policy year, and the net amount at risk. Cost of insurance rates generally will increase each year with the age of the insured. The cost of insurance rates shown in the table may not be representative of the charges you will pay.Your Policy’s schedule page will indicate the guaranteed cost of insurance charges applicable to your Policy.You can obtain more detailed information concerning your cost of insurance charges by contacting your registered representative . 9 We may place insureds in substandard underwriting classes with extra ratings that reflect higher mortality risks and that result in higher cost of insurance rates. If the insured possesses additional mortality risks, we may add a surcharge to the cost of insurance rates up to a total charge of $83.33 monthly per $1,000 of net amount at risk. 10 This maximum charge is based on an insured with the following characteristics: male, age 75 at issue, standard tobacco underwriting class and in the 20th Policy year. This maximum charge may also apply to insureds with other characteristics. 11 The net amount at risk equals the death benefit on a Monthiversary divided by 1.0032737 minus the cash value on such Monthiversary. 12 This minimum charge is based on an insured with the following characteristics: female, age 10 at issue, juvenile underwriting class and in the first Policy year.This minimum charge may also apply to insureds with other characteristics. 13 While a Policy loan is outstanding, loan interest is payable in advance on each Policy anniversary. If prior to the next Policy anniversary, there is a loan repayment, Policy lapse or surrender, Policy termination, or the insured’s death, we will refund the amount of any loan interest we charged in advance for the period between the date of any such occurrence above and the next Policy anniversary. 14The Loan Interest Spread is the difference between the amount of interest we charge you for a loan and the amount of interest we credit to your loan reserve account.We charge you an annual interest rate on a Policy loan of 5.2% in advance (5.49% effective annual interest rate) on each Policy anniversary.We will also currently credit the amount in the loan collateral account with an effective annual interest rate of 4.75% (4.0% minimum guaranteed). After the 10th Policy year, on all amounts you have borrowed, we currently credit interest to the part of the cash value in excess of the premiums paid less withdrawals at an interest rate equal to the interest rate we charge on the total loan. 8 Periodic Charges Other Than Portfolio Operating Expenses Charge When Charge is Deducted Amount Deducted Guaranteed Charge Current Charge Optional Rider Charges: 15 Accidental Death Benefit Rider Monthly, on the Policy date and on each Monthiversary until the insured reaches age 70 Maximum Charge16 $0.18 per $1,000 of rider face amount per month $0.18 per $1,000 of rider face amount per month Minimum Charge17 $0.10 per $1,000 of rider face amount per month $0.10 per $1,000 of rider face amount per month Initial Charge for a male insured, issue age 35 $0.10 per $1,000 of rider face amount per month $0.10 per $1,000 of rider face amount per month Disability Waiver Rider18 Monthly, on the Policy date and on each Monthiversary until the insured reaches age 60 Maximum Charge19 $0.39 per $1,000 of Policy’s net amount atrisk per month 11 $0.39 per $1,000 of Policy’s net amount at risk per month 11 Minimum Charge20 $0.03 per $1,000 of Policy’s net amount atrisk per month 11 $0.03 per $1,000 of Policy’s net amount at risk per month 11 Initial charge for a male insured, issue age 35 $0.05 per $1,000 of Policy’s net amount a t risk per month11 $0.05 per $1,000 of Policy’s net amount at risk per month11 15 Optional rider cost of insurance charges are based on some combination of each insured’s issue age or attained age, gender, underwriting class, Policy year, and rider face amount.The cost of insurance rates shown in the table may not be representative of the charges you will pay.The rider will indicate the maximum guaranteed rider charges applicable to your Policy. You can obtain more information about this rider by contacting your registered representative . 16 This maximum charge is based on an insured with the following characteristics: male, age 50 at issue and in the 20th Policy year. This maximum charge may also apply to insureds with other characteristics. 17 This minimum charge is based on an insured with the following characteristics: male, age 45 at issue and in the first Policy year.This minimum charge may also apply to insureds with other characteristics. 18 Disability Waiver charges are based on the base insured’s issue age, gender and specified amount. The charges shown are for Base Policy only (no riders and benefits).You can obtain more information about these riders by contacting your registered representative . 19 This maximum charge is based on an insured with the following characteristics: female, age 55 at issue. This maximum charge may also apply to insureds with other characteristics. 20 This minimum charge is based on an insured with the following characteristics: male, age 25 at issue.This minimum charge may also apply to insureds with other characteristics. 9 Periodic Charges Other Than Portfolio Operating Expenses Charge When Charge is Deducted Amount Deducted Guaranteed Charge Current Charge1 Disability Waiver and Income Rider21 Monthly, on the Policy date and on each Monthiversary until the insured reaches age 60 Maximum Charge22 $0.86 per $10 monthly rider units $0.86 per $10 monthly rider units Minimum Charge23 $0.20 per $10 monthly rider units $0.20 per $10 monthly rider units Initial charge for a male insured, issue age 35 $0.28 per $10 monthly rider units $0.28 per $10 monthly rider units Children’s Insurance Rider24 Monthly, on the Policy date and on each Monthiversaryuntil the youngest child reaches age 25 $0.60 per $1,000 of rider face amount per month $0.60 per $1,000 of rider face amount per month Other Insured Rider25 (without Extra Ratings)9 Maximum Charge10 MinimumCharge12 Monthly, on the Policy date and on each Monthiversary until the insured reaches age 95 $24.85 per $1,000 of rider face amount per month $21.12 per $1,000 of rider face amount per month $0.06 per $1,000 of rider face amount per month $0.06 per $1,000 of rider face amount per month Initial Charge for a female insured, issue age 30, in theultimate select non-tobacco use underwriting class $0.10 per $1,000 of rider face amount per month $0.10 per $1,000 of rider face amount per month 21 The charge for this rider is based on the primary insured’s issue age, gender and number of units of monthly disability income selected. 22 This maximum charge is based on an insured with the following characteristics: female, age 55 at issue.This maximum charge may also apply to insureds with other characteristics. 23 This minimum charge is based on an insured with the following characteristics: male, age 27 at issue.This minimum charge may also apply to insureds with other characteristics. 24 The charge for this rider is based on the rider face amount and the cost per $1,000 does not vary. 25 Rider charges are cost of insurance charges are based on each other insured’s issue age, gender, underwriting class, Policy year, and the rider face amount. Cost of insurance rates for this rider generally will increase each year with the age of the other insured.The cost of insurance rates shown in the table may not be representative of the charges you will pay.The rider will indicate the maximum guaranteed rider charges applicable to your Policy.You can obtain more information about this rider by contacting your registered representative. 10 Periodic Charges Other Than Portfolio Operating Expenses Charge When Charge is Deducted Amount Deducted Guaranteed Charge Current Charge1 Primary Insured Rider (without Extra Ratings)8 Monthly, on the Policy date and on each Monthiversary until the insured reaches age 90 Maximum Charge26 $18.46 per $1,000 of rider face amount per month $14.91 per $1,000 of rider face amount per month Minimum Charge12 $0.06 per $1,000 of rider face amount per month $0.05 per $1,000 of rider face amount per month Initial charge for a male insured, issue age 35, in the ultimate select non-tobacco use underwriting class $0.14 per $1,000 of rider face amount per month $0.11 per $1,000 of rider face amount per month Primary Insured Plus Rider (without Extra Ratings)9 Monthly, on the Policy date and on each Monthiversary until the insured reaches age 85 Maximum Charge $13.54 per $1,000 of rider face amount per month27 $10.93 per $1,000 of rider face amount per month28 Minimum Charge $0.08 per $1,000 of rider face amount per month29 $0.04 per $1,000 of rider face amount per month30 Initial charge for a male insured, issue age 35, in the ultimate select non-tobacco use underwriting class $0.14 per $1,000 of rider face amount per month $0.06 per $1,000 of rider face amount per month 26 This maximum charge is based on an insured with the following characteristics: male, age 70 at issue standard tobacco underwriting class and in the 20th Policy year. This maximum charge may also apply to insureds with other characteristics. 27 This maximum charge is based on an insured with the following characteristics: male, age 75 at issue, standard tobacco use class and in the 10th Policy year.This maximum charge may also apply to insureds with other characteristics. 28 This maximum charge is based on an insured with the following characteristics: male, age 69 at issue, standard tobacco use class and the 16th Policy year.This maximum charge may also apply to insureds with other characteristics. 29 This minimum charge is based on an insured with the following characteristics: female, age 18 at issue, non-tobacco use class and in the first Policy year. This minimum charge may also apply to insureds with other characteristics. 30 This minimum charge is based on an insured with the following characteristics: female, age 29 at issue, ultimate select non-tobacco use class and in the first Policy year. This minimum charge may also apply to insureds with other characteristics. 11 For information concerning compensation paid for the sale of the Policy, please see “Sale of the Policies." Range of Expenses for the Portfolios1, 2 The next table shows the lowest and highest total operating expenses charged by the portfolios during the fiscal year ended December 31, 20 1 0.Expenses of the portfolios may be higher or lower in the future.More detail concerning each portfolio’s fees and expenses is contained in the prospectus for each portfolio. Lowest Highest Total Annual Portfolio Operating Expenses (total of all expenses that are deducted from portfolio assets, including management fees, 12b-1 fees, and other expenses) 0.35 % 2. 05 % Net Annual Portfolio Operating Expenses (total of all expenses that are deducted from portfolio assets, including management fees, 12b-1 fees, and other expenses, after contractual waiver of fees and expenses)3 0.35 % 1.68 % 1 The portfolio expenses used to prepare this table were provided to Western Reserve by the funds.Western Reserve has not independently verified such information.The expenses shown are those incurred for the year ended December 31, 20 1 0.Current or future expenses may be greater or less than those shown. 2 The table showing the range of expenses for the portfolios takes into account the expenses of several Transamerica Series Trust asset allocation portfolios and the Franklin Templeton VIP Founding Funds Allocation Fund that are each a “fund of funds.”A “fund of funds” portfolio typically allocates its assets, within predetermined percentage ranges, among certain other Fund portfolios and affiliated Fund portfolios (each such portfolio an "Acquired Fund").Each “fund of funds” has its own set of operating expenses, as does each of the portfolios in which it invests.In determining the range of portfolio expenses, Western Reserve took into account the information received from the Fund groups on the combined actual expenses for each of the “fund of funds” and for the portfolios in which it invests. The combined expense information includes the Acquired Fund (i.e., the underlying fund’s) fees and expenses for the Transamerica Series Trust asset allocation portfolios and the Franklin Templeton VIP Founding Funds Allocation Fund. See the prospectuses for the Transamerica Series Trust and the Franklin Templeton VIP Founding Funds Allocation Fund for a presentation of the applicable Acquired Fund fees and expenses 3 The range of Net Annual Portfolio Operating Expenses takes into account contractual arrangements for 39 portfolios that require a portfolio’s investment adviser to reimburse or waive portfolio expenses until April 30, Western Reserve, the Separate Account, the Fixed Account and the Portfolios Western Reserve Western Reserve Life Assurance Co. of Ohio, located at 570 Carillon Parkway, St. Petersburg, Florida 33716, is the insurance company issuing the Policy.We are obligated to pay all benefits under the Policy. Financial Condition of the Company The benefits under your Policy are paid by Western Reserve from its General Account assets and/or your cash value held in the Company’s Separate Account. It is important that you understand that payments of the benefits is not guaranteed and depends upon certain factors discussed below. Assets in the Separate Account.You assume all of the investment risk for yourcash value that is allocated to the subaccounts of the separate account.Yourcash value in those subaccounts constitutes a portion of the assets of the separate account.These assets are segregated and insulated from our general account, and may not be charged with liabilities arising from any other business that we may conduct.See "The Separate Account." Assets in the General Account.You also may be permitted to make allocations to the fixed account, which is supported by the assets in our general account.See "The Fixed Account."Any guarantees under the Policy that exceed your cash value, such as those associated with the Policy’s death benefit , are paid from our general account (and not the separate account).Therefore, any amounts that we may be obligated to pay under the Policy in excess of cash value are subject to our financial strength and claims paying ability and our long term ability to make such payments. The assets of the separate account, however, are also available to cover the liabilities of our general account, but only to the extent that the separate account assets exceed the separate account liabilities arising under thePolicies supported by it. We issue other types of insurance policies and financial products as well, and we also pay our obligations under these products from our assets in the general account. Our Financial Condition. As an insurance company, we are required by state insurance regulation to hold a specified amount of reserves in order to meet all the contractual obligations of our general account. We monitor reserves so that we hold sufficient amounts to cover actual or expected policy and claims payments. In addition,we may hedge our investments in our general account, and may require purchasers of certain of the variable insurance products that we offer to allocate premium payments and cash value in accordance with specified investment requirements. However, it is important to note that there is no guarantee that we will always be able to meet our claims-paying obligations, and thatthere are risks to purchasing any insurance products. 12 State insurance regulators also require insurance companies to maintain a minimum amount of capital, which acts as a cushion in the event that the insurer suffers a financial impairment, based on the inherent risks in the insurer’s operations.These risks includethose associated with losses that we may incur as the result of defaults on the payment of interest or principal on our general account assets, which include bonds, mortgages, general real estate investments, and stocks, as well as the loss in market value of these investments.We may also experience liquidity risk if our general account assets cannot be readily converted into cash to meet obligations to our policyowners or to provide the collateral necessary to finance our business operations. We are continuing to evaluate our investment portfolio to mitigate market risk and actively manage the investments in the portfolio. How to Obtain More Information.We encourage both existing and prospective policyowners to read and understand our financial statements.We prepare our financial statements on a statutory basis.Our financial statements, which are presented in conformity with accounting practices prescribed or permitted by the Ohio Department of Insurance as well as the financial statements of the separate account - are located in the Statement of Additional Information (SAI).The SAI is available at no charge by writing to our administrative office Western Reserve Life Assurance Co. of Ohio,570 Carillon Parkway, St. Petersburg, Florida 33716 or by calling us at (800) 851-9777, or by visiting our website www.westernreserve.com.In addition, the SAI is available on the SEC’s website at http://www.sec.gov.Our financial strength ratings, which reflect the opinions of leading independent rating agencies of WRL's ability to meet its obligations to its policy owners, are available on our website and the websites of these Nationally Recognized Statistical Ratings OrganizationsA.M. Best Company (www.ambest.com), Moody's Investor Service (www.moodys.com) Standard & Poor's (www.standardandpoors.com) and Fitch Ratings (www.fitchratings.com). The Separate Account The separate account is a separate account of Western Reserve, established under Ohio law.We own the assets in the separate account, and we may use assets in the separate account to support other variable life insurance policies we issue.The separate account is registered with the Securities and Exchange Commission (“SEC”) as a unit investment trust under the Investment Company Act of 1940, as amended (the “1940 Act”). The separate account is divided into subaccounts, each of which invests in shares of a specific portfolio of a fund. These subaccounts buy and sell portfolio shares at net asset value without any sales charge. Any dividends and distributions from a portfolio are reinvested at net asset value in shares of that portfolio. Income, gains, and losses credited to, or charged against, a subaccount of the separate account reflect the subaccount's own investment experience and not the investment experience of our other assets. The separate account's assets may not be used to pay any of our liabilities other than those arising from the Policies and other variable life insurance policies we issue. If the separate account's assets exceed the required reserves and other liabilities, we may transfer the excess to our general account. Changes to the Separate Account.As permitted by applicable law, we reserve the right to make certain changes to the structure and operation of the separate account, including, among others, the right to: · Remove, combine, or add subaccounts and make the new or combined subaccounts available to you at our discretion . · Combine the separate account or any subaccount(s) with one or more different separate account(s) or subaccount(s) . · Close certain subaccounts to allocations of new net premiums by current or new policyowners at any time at our discretion. · Transfer assets of the separate account or any subaccount, which we determine to be associated with the class of policies to which the Policy belongs, to another separate account or subaccount . · Operate the separate account as a management company under the 1940 Act, or as any other form of investment company permitted by law . · Establish additional separate accounts or subaccounts to invest in new portfolios of the funds . · Manage the separate account at the direction of a committee . · Endorse the Policy, as permitted by law, to reflect changes to the separate account and subaccounts as may be required by applicable law . · Change the investment objective of a subaccount . · Substitute, add, or delete fund portfolios in which subaccounts currently invest net premiums, to include portfolios of newly designated funds. (Fund portfolios will not be added, deleted or substituted without prior approval of the SEC to the extent required by the 1940 Act or other applicable laws.) · Fund additional classes of variable life insurance policies through the separate account . · Restrict or eliminate any voting privileges of owners or other persons who have voting privileges in connection with the operation of the separate account. 13 Some, but not all, of these future changes may be the result of changes in applicable laws or interpretation of the laws. We will not make any such changes without receiving any necessary approval of the SEC and applicable state insurance departments.We will notify you of any changes.We reserve the right to make other structural and operational changes affecting the separate account. In addition, the portfolios that sell their shares to the subaccounts, may discontinue offering their shares to the subaccounts. The Fixed Account The fixed account is part of Western Reserve's general account. We use general account assets to support our insurance and annuity obligations other than those funded by separate accounts. Subject to applicable law, Western Reserve has sole discretion over the investment of the fixed account's assets. Western Reserve bears the full investment risk for all amounts contributed to the fixed account.Please see the section above entitled “Risks of Managing General Account Assets.” Western Reserve guarantees that the amounts allocated to the fixed account will be credited interest daily at an annual net effective interest rate of at least 4.0%. We will determine any interest rate credited in excess of the guaranteed rate at our sole discretion.We have no formula for determining fixed account interest rates in excess of the guaranteed rate or any duration for such rates. Money you place in the fixed account will begin earning interest compounded daily at the current interest rate in effect at the time of your allocation.We may declare current interest rates from time to time. We may declare more than one interest rate for different money based upon the date of allocation or transfer to the fixed account. When we declare a current interest rate higher than the guaranteed rate on amounts allocated to the fixed account, we guarantee the higher rate on those amounts for at least one year (the "guarantee period") unless those amounts are transferred to the loan reserve. At the end of the guarantee period we may declare a new current interest rate on those amounts and any accrued interest thereon. We will guarantee this new current interest rate for another guarantee period. We credit interest greater than 4.0% during any guarantee period at our sole discretion. You bear the risk that interest we credit will not exceed 4.0%. We allocate amounts from the fixed account for cash withdrawals, transfers to the subaccounts or the monthly deductions charges on a first in, first out basis ("FIFO") for the purpose of crediting interest. New Jersey: The fixed account is not available to you as an investment option if your Policy was issued in the State of New Jersey.You may not direct or transfer any premium payments or cash value to the fixed account.The fixed account is available to you only in connection with Policy loans. The fixed account has not been registered with the Securities and Exchange Commission and the staff of the Securities and Exchange Commission has not reviewed the disclosure in this prospectus relating to the fixed account. Disclosures regarding the fixed account, however, may be subject to certain generally applicable provisions of the federal securities laws relating to the accuracy and completeness of statements made in this prospectus. The Portfolios The separate account invests in shares of the portfolios of a fund. Each portfolio is an investment division of a fund, which is an open-end investment management company registered with the SEC. Such registration does not involve supervision of the management or investment practices or policies of the portfolios by the SEC. 14 Each portfolio's assets are held separate from the assets of the other portfolios, and each portfolio has investment objectives and policies that are different from those of the other portfolios.Thus, each portfolio operates as a separate investment fund, and the income or loss of one portfolio has no effect on the investment performance of any other portfolio. Pending any required approval by a state insurance regulatory authority, certain subaccounts and corresponding portfolios may not be available to residents of some states. Each portfolio’s investment objective(s) and policies are summarized below. There is no assurance that a portfolio will achieve its stated objective(s). Certain portfolios may have investment objectives and policies similar to other portfolios that are managed by the same investment adviser or sub-adviser. The investment results of the portfolios, however, may be higher or lower than those of such other portfolios. We do not guarantee or make any representation that the investment results of the portfolios will be comparable to any other portfolio, even those with the same investment adviser or manager. You can find more detailed information about the portfolios, including a description of risks, in the fund prospectuses. You may obtain a free copy of the fund prospectuses, by contacting us at our administrative office at 1-800-851-9777 or visiting our website at www.westernreserve.com. You should read the fund prospectuses carefully. ( Note: The Transamerica BlackRock Global Allocation VP and the Transamerica BlackRock Tactical Allocation VP portfolios will be available on or about May 19, 2011.) Note: If you received a summary prospectus for a portfolio listed below , please follow the directions on the first page of the summary prospectus to obtain a copy of the full fund prospectus. Portfolio Investment Adviser/Sub-Adviser Investment Objective TRANSAMERICA SERIES TRUST: Transamerica AEGON Active Asset Allocation – Conservative VP 1 Transamerica Asset Management, Inc. AEGON USA Investment Management, LLC Seeks current income and preservation of capital. Transamerica AEGON Active Asset Allocation – Moderate Growth VP 1 Transamerica Asset Management, Inc. AEGON USA Investment Management, LLC Seeks capital appreciation with current income as a secondary objective. Transamerica AEGON Active Asset Allocation – Moderate VP 1 Transamerica Asset Management, Inc. AEGON USA Investment Management, LLC Seeks capital appreciation and current income. Transamerica AEGON High Yield Bond VP 2 Transamerica Asset Management, Inc. AEGON USA Investment Management, LLC Seeks a high level of current income by investing in high yield debt securities. Transamerica AEGON Money Market VP 3 Transamerica Asset Management, Inc. AEGON USA Investment Management, LLC Seeks maximum current income from money market securities consistent with liquidity and preservation of principal. Transamerica AEGON U.S. Government Securities VP 4 Transamerica Asset Management, Inc. AEGON USA Investment Management, LLC Seeks to provide as high a level of total return as is consistent with prudent investment strategies. 1 Each of these asset allocation portfolios is a fund-of-funds and invests in a combination of underling Exchange Traded Funds (“ETFs”).Please see the portfolio’s prospectus for a description of the investment strategy and the risks associated with investing in the portfolio. 2 Under normal market conditions, this portfolio invests at least 80% of its net assets in credit default swaps and other financial instruments that in combination have economic characteristics similar to the high yield debt (“junk bonds”) market and/or in high yield debt securities. 3 Formerly, TransamericaMoney Market VP. There can be no assurance that the Transamerica AEGON Money Market VP portfolio will be able to maintain a stable net asset value per share.During extended periods of low interest rates, and partly as a result of insurance charges, the yield on the Transamerica AEGON Money Market VP subaccount may become extremely low and possibly negative. 4 Formerly, Transamerica U.S. Government Securities VP. 5 Formerly, Transamerica Convertible Securities VP. 15 Portfolio Investment Adviser/Sub-Adviser Investment Objective Transamerica AllianceBernstein Dynamic Allocation VP 5 Transamerica Asset Management, Inc. AllianceBernstein, LLP Seeks capital appreciation and current income. Transamerica Asset Allocation – Conservative VP 6 Transamerica Asset Management, Inc. Portfolio Construction Consultant: 7 Morningstar Associates, LLC Seeks current income and preservation of capital. Transamerica Asset Allocation – Growth VP 6 Transamerica Asset Management, Inc. Portfolio Construction Consultant: 7 Morningstar Associates, LLC Seeks long-term capital appreciation. Transamerica Asset Allocation – Moderate Growth VP 6 Transamerica Asset Management, Inc. Portfolio Construction Consultant: 7 Morningstar Associates, LLC Seeks capital appreciation with current income as a secondary objective. Transamerica Asset Allocation – Moderate VP 6 Transamerica Asset Management, Inc. Portfolio Construction Consultant: 7 Morningstar Associates, LLC Seeks capital appreciation and current income. Transamerica BlackRock Global Allocation VP 8 Transamerica Asset Management, Inc. BlackRock Investment Management, LLC Seeks high total investment return. Transamerica BlackRock Large Cap Value VP Transamerica Asset Management, Inc. BlackRock Investment Management, LLC Seeks long-term capital growth. Transamerica BlackRock Tactical Allocation VP 9 Transamerica Asset Management, Inc. BlackRock Investment Management, LLC Seeks capital appreciation with current income as a secondary objective. Transamerica Clarion Global Real Estate Securities VP Transamerica Asset Management, Inc. ING Clarion Real Estate Securities, L.P. Seeks long-term total return from investments primarily in equity securities of real estate companies.Total return consists of realized and unrealized capital gains and losses plus income. Transamerica Efficient Markets VP Transamerica Asset Management, Inc. AEGON USA Investment Management, Inc. Seeks capital appreciation while seeking income as a secondary objective. 6 Each of these asset allocation portfolios is a fund of funds and invests in a combination of underlying Transamerica Series Trust and Transamerica Funds portfolios. Please see the portfolio’s prospectus for a description of the investment strategy and the risks associated with investing in the portfolio. 7 In Morningstar’s role as portfolio construction manager, Morningstar makes asset allocation and fund selection decisions for the portfolio. 8 This portfolio is a fund of funds and invests its assets in an underlying mutual fund, BlackRock Global Allocation V.I. Fund of the BlackRock Variable Series Fund, Inc.Please see the portfolio’s prospectus for a description of the investment strategy and the risks associated with investing in the portfolio.Note: This portfolio will be available on or about May 19, 2011. 9 This portfolio is a fund of funds and invests in a combination of underlying Transamerica Series Trust portfolios and certain funds of Transamerica Funds.Please see the portfolio’s prospectus for a description of the investment strategy and the risks associated with investing in the portfolio.This portfolio will be available on or about May 19, 2011. 16 Portfolio Investment Adviser/Sub-Adviser Investment Objective Transamerica Foxhall Emerging Markets/Pacific Rim VP 10 Transamerica Asset Management, Inc. Foxhall Capital Management, Inc. Seeks long-term growth of capital. Transamerica Foxhall Global Conservative VP 10 Transamerica Asset Management, Inc. Foxhall Capital Management, Inc. Seeks modest growth and preservation of capital. Transamerica Foxhall Global Growth VP 10 Transamerica Asset Management, Inc. Foxhall Capital Management, Inc. Seeks long-term growth of capital. Transamerica Foxhall Global Commodities & Hard Assets VP 10, 11 Transamerica Asset Management, Inc. Foxhall Capital Management, Inc. Seeks long-term growth of capital. Transamerica Hanlon Balanced VP 12 Transamerica Asset Management, Inc. Hanlon Investment Management, Inc. Seeks current income and capital appreciation. Transamerica Hanlon Growth and Income VP 12 Transamerica Asset Management, Inc. Hanlon Investment Management, Inc. Seeks long-term capital appreciation and some current income. Transamerica Hanlon Growth VP 12 Transamerica Asset Management, Inc. Hanlon Investment Management, Inc. Seeks long-term capital appreciation. Transamerica Hanlon Managed Income VP 12 Transamerica Asset Management, Inc. Hanlon Investment Management, Inc. Seeks conservative stability. Transamerica Index 50 VP Transamerica Asset Management, Inc. AEGON USA Investment Management, LLC Seeks to balance capital appreciation and income. Transamerica Index 75 VP Transamerica Asset Management, Inc. AEGON USA Investment Management, LLC Seeks capital appreciation as a primary objective and income as a secondary objective. Transamerica International Moderate Growth VP 6 Transamerica Asset Management, Inc. Portfolio Construction Consultant: 7 Morningstar Associates, LLC Seeks capital appreciation with current income as a secondary objective. Transamerica JPMorgan Core Bond VP Transamerica Asset Management, Inc. JPMorgan Investment Advisors Inc. Seeks total return, consisting of income and capital appreciation. 6 Each of these asset allocation portfolios is a fund of funds and invests in a combination of underlying Transamerica Series Trust and Transamerica Funds portfolios. Please see the portfolio’s prospectus for a description of the investment strategy and the risks associated with investing in the portfolio. 7 In Morningstar’s role as portfolio construction manager, Morningstar makes asset allocation and fund selection decisions for the portfolio. 10 This portfolio utilizes a tactical asset allocation strategy to seek to achieve its objective by investing in underlying funds consisting of Exchange Traded Funds (“ETF’s) and money market mutual funds.Please see the portfolio’s prospectus for a complete description of the portfolio’s investment strategies and the risks of investing in the portfolio. 11 Formerly, Transamerica Foxhall Hard Asset VP. 12 This portfolio utilizes both a tactical asset allocation strategy and a strategic asset allocation strategy to seek to achieve its objective by investing in underlying funds that consist of ETF’s and money market mutual funds. Please see the portfolio’s prospectus for a complete description of the portfolio’s investment strategies and the risks of investing in the portfolio. 17 Portfolio Investment Adviser/Sub-Adviser Investment Objective Transamerica JPMorgan Enhanced Index VP Transamerica Asset Management, Inc. J. P. Morgan Investment Management Inc. Seeks to earn a total return modestly in excess of the total return performance of the Standard & Poor’s 500 Composite Stock Index (“S&P 500”) (including the reinvestment of dividends) while maintaining a volatility of return similar to the S&P 500. Transamerica JPMorgan Tactical Allocation VP 13 Transamerica Asset Management, Inc. J. P. Morgan Investment Management Inc. Seeks current income and preservation of capital. Transamerica Jennison Growth VP Transamerica Asset Management, Inc. Jennison Associates, LLC. Seeks long-term growth of capital. Transamerica MFS InternationalEquity VP Transamerica Asset Management, Inc. MFS® Investment Management Seeks capital growth. Transamerica Morgan StanleyCapital Growth VP 14 Transamerica Asset Management, Inc. Morgan Stanley Investment Management Seeks to maximize long-term growth. Transamerica Morgan Stanley Growth Opportunities VP 15 Transamerica Asset Management, Inc. Morgan Stanley Investment Management Seeks capital appreciation. Transamerica Morgan Stanley Mid-Cap Growth VP Transamerica Asset Management, Inc. Morgan Stanley Investment Management, Inc. Seeks capital appreciation. Transamerica Multi-Managed Balanced VP 16 Transamerica Asset Management, Inc. J. P. Morgan Investment Management Inc. BlackRock Financial Management, Inc. Seeks to provide a high total investment return through investments in a broadly diversified portfolio of stocks, bonds and money market instruments. Transamerica Multi Managed Large Cap Core VP Transamerica Asset Management, Inc. Morgan Stanley Investment Management, Inc. Seeks to provide high total return. Transamerica PIMCO Total Return VP Transamerica Asset Management, Inc. Pacific Investment Management Company LLC Seeks maximum total return consistent with preservation of capital and prudent investment management. 13 Formerly, Transamerica Federated Market Opportunity VP. 14 Formerly, Transamerica Focus VP. 15 Formerly, Transamerica Growth Opportunities VP. 16 Formerly, Transamerica Balanced VP. 18 Portfolio Investment Adviser/Sub-Adviser Investment Objective Transamerica Systematic Small/Mid Cap Value VP 17 Transamerica Asset Management, Inc. Systematic Financial Management L.P. Seeks to maximize total return. Transamerica T. Rowe Price Small Cap VP Transamerica Asset Management, Inc. T. Rowe Price Associates, Inc. Seeks long-term growth of capital by investing primarily in common stocks of small growth companies. Transamerica Third Avenue Value VP Transamerica Asset Management, Inc. Third Avenue Management LLC Seeks long-term capital appreciation. Transamerica WMC Diversified Equity VP 18 Transamerica Asset Management, Inc. Wellington Management Company, LLP Seeks to maximize long-term growth. Transamerica WMC Diversified Growth VP Transamerica Asset Management, Inc. Wellington Management Company, LLP Seeks to maximize long-term growth. FIDELITY FUNDS: Fidelity VIP Index 500 Portfolio Fidelity Management & Research Company Seeks investment results that correspond to the total return of common stocks publicly traded in the United States, as represented by the Standard & Poor’s ndex. ALLIANCEBERNSTEIN VARIABLE PRODUCTS SERIES FUND, INC.: AllianceBernstein Balanced Wealth Strategy Portfolio AllianceBernstein L.P. Seeks to maximize total return. FRANKLIN TEMPLETON VARIABLE INSURANCE PRODUCTS TRUST: Franklin Templeton VIP Founding Funds Allocation Fund 19 See Footnote 20 Seeks capital appreciation with a secondary goal of income. PROFUNDS: ProFund VP Asia 30 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the ProFunds Asia 30 Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. 17 Formerly, Transamerica Small/Mid Cap Value VP. 18 Formerly, Transamerica Diversified Equity VP. 19 This portfolio is a fund of funds and invests in a combination ofClass 1 shares of the Franklin Income Securities Fund , Mutual Shares Securities Fund and Templeton Growth Securities Fund . Please see the portfolio’s prospectus for a description of the investment strategy and the risks associated with investing in the portfolio. 20 Franklin Templeton Services, LLC is the portfolio’s administrator; the portfolio does not have an investment manager nor does it pay any investment management fees. 21 The ProFunds VP and Access Trust portfolios permit frequent transfers.Frequent transfers may increase portfolio turnover.A high level of portfolio turnover may negatively impact performance by increasing transaction costs.In addition, large movements of assets into and out of a ProFunds or Access Trust VP portfolio may negatively impact a fund’s ability to achieve its investment objective or maintain a consistent level of operating expenses.See “Disruptive Trading and Market Timing.”Some ProFunds or Access Trust VP portfolios may use investment techniques not associated with most mutual fund portfolios.Investors in the ProFunds and Access Trust VP portfolios will bear additional investment risks.See the ProFunds VP or Access Trust prospectus for a description of the investment objectives and risks associated with investing in the ProFunds or Access Trust VP portfolios. 19 Portfolio Investment Adviser/Sub-Adviser Investment Objective ProFund VP Basic Materials 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Dow Jones U.S. Basic Materials Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Bull 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the S&P 500 Index SM . The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Consumer Services 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Dow Jones U.S. Consumer Services Index ® . The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Emerging Markets 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Bank of New York Emerging Markets 50 ADR Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Europe 30 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the ProFunds Europe 30 Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Falling U.S. Dollar 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the inverse (opposite) of the daily performance of the U.S. Dollar Index (USDX). The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Financials 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Dow Jones U.S. Financials Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. 21 The ProFunds VP and Access Trust portfolios permit frequent transfers.Frequent transfers may increase portfolio turnover.A high level of portfolio turnover may negatively impact performance by increasing transaction costs.In addition, large movements of assets into and out of a ProFunds or Access Trust VP portfolio may negatively impact a fund’s ability to achieve its investment objective or maintain a consistent level of operating expenses.See “Disruptive Trading and Market Timing.”Some ProFunds or Access Trust VP portfolios may use investment techniques not associated with most mutual fund portfolios.Investors in the ProFunds and Access Trust VP portfolios will bear additional investment risks.See the ProFunds VP or Access Trust prospectus for a description of the investment strategies and risks associated with investing in the ProFunds or Access Trust VP portfolios. 20 Portfolio Investment Adviser/Sub-Adviser Investment Objective ProFund VP International 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Morgan Stanley Capital International Europe, Australasia and Far East (MSCI EAFE) Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Japan 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Nikkei 225 Stock Average. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Mid-Cap 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the S&P MidCap 400 Index ® . The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Money Market 21, 22 ProFund Advisors LLC Seeks a high level of current income consistent with liquidity and preservation of capital. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP NASDAQ-100 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the NASDAQ-100 Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Oil & Gas 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Dow Jones U.S. Oil & Gas Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. 21 The ProFunds VP and Access Trust portfolios permit frequent transfers.Frequent transfers may increase portfolio turnover.A high level of portfolio turnover may negatively impact performance by increasing transaction costs.In addition, large movements of assets into and out of a ProFunds or Access Trust VP portfolio may negatively impact a fund’s ability to achieve its investment objective or maintain a consistent level of operating expenses.See “Disruptive Trading and Market Timing.”Some ProFunds or Access Trust VP portfolios may use investment techniques not associated with most mutual fund portfolios.Investors in the ProFunds and Access Trust VP portfolios will bear additional investment risks.See the ProFunds VP or Access Trust prospectus for a description of the investment strategies and risks associated with investing in the ProFunds or Access Trust VP portfolios. 22 There can be noassurance that theProFund VP Money Market portfolio will be able to maintain a stable net asset value per share. During extended periods of low interest rates, and partly as a result of insurance charges, the yield on theProFund VP Money Market subaccount may become extremely low and possibly negative. 21 Portfolio Investment Adviser/Sub-Adviser Investment Objective ProFund VP Pharmaceuticals 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Dow Jones U.S. Pharmaceuticals Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Precious Metals 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Dow Jones Precious Metals Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Short Emerging Markets 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the inverse (opposite) of the daily performance of the Bank of New York Emerging Markets 50 ADR Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Short International 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the inverse (opposite) of the daily performance of the Morgan Stanley Capital International Europe, Australasia and Far East (MSCI EAFE) Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Short NASDAQ-100 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the inverse (opposite) of the daily performance of the NASDAQ-100 Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Short Small-Cap 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the inverse (opposite) of the daily performance of the Russell 2000 Index. 21 The ProFunds VP and Access Trust portfolios permit frequent transfers.Frequent transfers may increase portfolio turnover.A high level of portfolio turnover may negatively impact performance by increasing transaction costs.In addition, large movements of assets into and out of a ProFunds or Access Trust VP portfolio may negatively impact a fund’s ability to achieve its investment objective or maintain a consistent level of operating expenses.See “Disruptive Trading and Market Timing.”Some ProFunds or Access Trust VP portfolios may use investment techniques not associated with most mutual fund portfolios.Investors in the ProFunds and Access Trust VP portfolios will bear additional investment risks.See the ProFunds VP or Access Trust prospectus for a description of the investment strategies and risks associated with investing in the ProFunds or Access Trust VP portfolios. 22 Portfolio Investment Adviser/Sub-Adviser Investment Objective ProFund VP Small-Cap 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Russell 2000 Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Small-Cap Value 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the S&P SmallCap 600/Citigroup Value Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Telecommunications 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Dow Jones U.S. Telecommunications Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP UltraSmall-Cap 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to twice (200%) the daily performance of the Russell 2000 Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP U.S. Government Plus 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to one and one-quarter times (125%) the daily price movement of the most recently issued 30-year U.S. Treasury Bond. The fund does not seek to achieve its stated objective over a period of time greater than one day. ProFund VP Utilities 21 ProFund Advisors LLC Seeks daily investment results, before fees and expenses, that correspond to the daily performance of the Dow Jones U.S. Utilities Index. The fund does not seek to achieve its stated objective over a period of time greater than one day. ACCESS TRUST: Access VP High Yield Fund 21 , 23 ProFund Advisors LLC Seeks to provide investment results that correspond generally to the total return of the high yield market consistent with maintaining reasonable liquidity. 21 The ProFunds VP and Access Trust portfolios permit frequent transfers.Frequent transfers may increase portfolio turnover.A high level of portfolio turnover may negatively impact performance by increasing transaction costs.In addition, large movements of assets into and out of a ProFunds or Access Trust VP portfolio may negatively impact a fund’s ability to achieve its investment objective or maintain a consistent level of operating expenses.See “Disruptive Trading and Market Timing.”Some ProFunds or Access Trust VP portfolios may use investment techniques not associated with most mutual fund portfolios.Investors in the ProFunds and Access Trust VP portfolios will bear additional investment risks.See the ProFunds VP or Access Trust prospectus for a description of the investment strategies and risks associated with investing in the ProFunds or Access Trust VP portfolios. 23 Under normal market conditions, this portfolio invests at least 80% of its net assets in credit default swaps and other financial instruments that in combination have economic characteristics similar to the high yield debt (“junk bonds”) market and/or in high yield debt securities. 23 Transamerica Asset Management, Inc. ("Transamerica Asset"), located at 570Carillon Parkway, St. Petersburg, Florida 33716, is directly owned by Western Reserve (77%) and AUSA Holding Company (23%), and serves as investment adviser to the Transamerica Series Trust (“Series Trust”) and manages the Series Trust in accordance with policies and guidelines established by theSeries Trust's Board of Trustees.For certain portfolios, Transamerica Asset has engaged investment sub-advisers to provide portfolio management services. Transamerica Asset and each investment sub-adviser are registered investment advisers under the Investment Advisers Act of 1940, as amended. See theSeries Trust prospectuses for more information regarding Transamerica Asset and the investment sub-advisers. Morningstar Associates, LLC ("Morningstar"), located at 225 West Wacker Drive, Chicago, Illinois 60606, serves as a "consultant" to Transamerica Asset for investment model creation and maintenance to the Transamerica Asset Allocation – Conservative VP, Transamerica Asset Allocation – Moderate VP, Transamerica Asset Allocation – Moderate Growth VP and Transamerica Asset Allocation – Growth VP and Transamerica International Moderate Growth VP of the Transamerica Series Trust.Morningstar is paid an annual fee for its services. See theSeries Trust prospectuses for more information regarding Morningstar. Fidelity Management & Research Company (“FMR”), located at 82 Devonshire Street, Boston, Massachusetts 02109, serves as investment adviser to the Fidelity VIP Fund s and manages the Fidelity VIP Fund s in accordance with policies and guidelines established by the Fidelity VIP Funds ’ Board of Trustees.For certain portfolios, FMR has engaged investment sub-advisers to provide portfolio management services with regard to foreign investments.FMR and each sub-adviser are registered investment advisers under the Investment Advisers Act of 1940, as amended.See the Fidelity VIP Fund s prospectuses for more information regarding FMR and the investment sub-advisers. ProFund Advisors LLC (“ProFund Advisors”), located at 7501 Wisconsin Avenue, Suite 1000, Bethesda, Maryland 20814, serves as the investment advis e r and provides management services to all of the ProFunds and Access Trust portfolios. ProFund Advisors oversees the investment and reinvestment of the assets in each ProFunds VP portfolio in accordance with policies and guidelines established by the ProFunds’ Board of Trustees.ProFund Advisors is a registered investment adviser under the Investment Advisers Act of 1940, as amended.See the respective ProFund and/or Access Trust VP prospectus es for more information regarding ProFund Advisors. AllianceBernstein L.P (“AllianceBernstein”)., located at 1345 Avenue of the Americas, New York, New York 10105 serves as investment adviser to the Alliance Bernstein Variable Products Series Fund, Inc. and manages the AllianceBernstein Balanced Wealth Strategy Portfolio in accordance with the policies and guidelines established by the AllianceBernstein Board of Directors.Please see the prospectus for the portfolio for more information regarding AllianceBernstein L.P. Franklin Advisers, L.P. (“Franklin”), located at One Franklin Parkway, San Mateo, California 94403 serves as investment advis e r to the Franklin Templeton Variable Insurance Products Trust and manages the Franklin Templeton VIP Founding Funds Allocation Fund.Franklin Templeton Services, LLC (“FT Services”) serves as administrator for the portfolio and provides certain administrative services and facilities for the advis e r, and oversees rebalancing of the portfolio’s assets.FT Services is paid a fee for its services from the portfolio.Franklin oversees the investment and reinvestment of the portfolio’s assets in accordance with policies and guidelines established by the Trust’s Board of Trustees.Please see the portfolio’s prospectus for more information regarding Franklin and FT Services. Selection of Underlying Portfolios The underlying portfolios offered through this product are selected by Western Reserve, and Western Reserve may consider various factors, including, but not limited to, asset class coverage, the strength of the adviser’s or sub-adviser’s reputation and tenure, brand recognition, performance, and the capability and qualification of each investment firm.Another factor that we may consider is whether the underlying portfolio or its service providers (e.g., the investment adviser or sub-advisers) or its affiliates will make payments to us or our affiliates in connection with certain administrative, marketing, and support services, or whether affiliates of the portfolio can provide marketing and distribution support for sales of the Policies.(For additional information on these arrangements, please refer to the section of this prospectus entitled “Revenue We Receive . ”)We review the portfolios periodically and may remove a portfolio, or limit its availability to new premiums and/or transfers of cash value if we determine that a portfolio no longer satisfies one or more of the selection criteria, and/or if the portfolio has not attracted significant allocations from policyowners.We have included the Transamerica Series Trust portfolios at least in part because they are managed by Transamerica Asset, our directly owned subsidiary. 24 You are responsible for choosing the portfolios, and the amounts allocated to each, that are appropriate for your own individual circumstances and your investment goals, financial situation, and risk tolerance.Since investment risk is borne by you, decisions regarding investment allocations should be carefully considered. Please note: Certain portfolios have similar names. When providing your allocation instructions, please state or write the full name of the subaccount that you select for your allocation to ensure that those allocation instructions are in good order. In making your investment selections, we encourage you to thoroughly investigate all of the information that is available to you regarding the portfolios, including each fund's prospectus, statement of additional information and annual and semi - annual reports.Other sources such as newspapers and financial and other magazines provide more current information, including information about any regulatory actions or investigations relating to a fund or portfolio.After you select portfolios for your initial premium, you should monitor and periodically re-evaluate your allocations to determine if they are still appropriate. You bear the risk of any decline in the cash value of your Policy resulting from the performance of the portfolios you have chosen. We do not recommend or endorse any particular portfolio and we do not provide investment advice. Addition, Deletion or Substitution of Portfolios We do not guarantee that each portfolio will always be available for investment through the Policy. We reserve the right, subject to compliance with applicable law, to add new portfolios or portfolio classes, close existing portfolios or portfolio classes, or substitute portfolio shares that are held by any subaccount for shares of a different portfolio. New or substitute portfolios may have different fees and expenses and their availability may be limited to certain classes of purchasers. We will not add, delete or substitute any shares attributable to your interest in a subaccount without notice to you and prior approval of the SEC, to the extent required by the 1940 Act or other applicable law. We may also decide to purchase securities from other portfolios for the separate account.We reserve the right to transfer separate account assets to another separate account that we determine to be associated with the class of contracts to which the Policy belongs. Your Right to Vote Portfolio Shares Even though we are the legal owner of the portfolio shares held in the subaccounts, and have the right to vote on all matters submitted to shareholders of the portfolios, we will vote our shares only as policyowners instruct, as long as such action is required by law. Before a vote of a portfolio's shareholders occurs, you will receive voting materials from us. We will ask you to instruct us on how to vote and to return your voting instructions to us in a timely manner. You will have the right to instruct us on the number of portfolio shares that corresponds to the amount of cash value you have in that portfolio (as of a date set by the portfolio). If we do not receive voting instructions on time from some policyowners, we will vote those shares in the same proportion as the timely voting instructions we receive. Therefore, because of proportional voting, a small number of policyowners may control the outcome of a vote. Should federal securities laws, regulations and interpretations change, we may elect to vote portfolio shares in our own right. If required by state insurance officials, or if permitted under federal regulation, we may disregard certain owner voting instructions. If we ever disregard voting instructions, we will send you a summary in the next annual report to policyowners advising you of the action and the reasons we took such action. Charges and Deductions This section describes the charges and deductions that we make under the Policy in consideration for: (1)the services and benefits we provide; (2)the costs and expenses we incur; and (3)the risks we assume. The fees and charges deducted under the Policy may result in a profit to us. Services and benefits we provide under the Policy: · T he death benefit, cash and loan benefits . · I nvestment options, including premium allocations . · A dministration of elective options . · T he distribution of reports to owners. 25 Costs and expenses we incur: · C osts associated with processing and underwriting applications . · E xpenses of issuing and administering the Policy (including any Policy riders) . · O verhead and other expenses for providing services and benefits and sales and marketing expenses, including compensation paid in connection with the sale of the Policies . · O ther costs of doing business, such as collecting premiums, maintaining records, processing claims, effecting transactions, and paying federal, state and local premium and other taxes and fees. Risks we assume: · T hat the charges we may deduct may be insufficient to meet our actual claims because insureds die sooner than we estimate . · T hat the costs of providing the services and benefits under the Policies may exceed the charges we are allowed to deduct. Some or all the charges we deduct are used to pay aggregate Policy costs and expenses we incur in providing the services and benefits under the Policy and assuming the risks associated with the Policy. Premium Charges Before we allocate the net premium payments you make, we will deduct the following charges. The premium expense charge equals: · 6.0% of premiums during the first ten Policy years; and · 2.5% of premiums thereafter. NOTE: Certain events (such as decreases in the specified amount, a change in death benefit option, or a cash withdrawal if you choose Option A or Option C death benefit) may affect the specified amount in force. Premium expense charges will be based on the specified amount in force on the Base Policy at the time we receive the premium. Some or all of the premium expense charges we deduct are used to pay the aggregate Policy costs and expenses we incur, including distribution costs and/or state premium taxes.Although state premium tax rates imposed on us vary from state to state, the premium expense charge deducted will not vary with the state of residence of the policyowner. The premium collection charge equals: · $3.00 per premium payment. · We will not increase this charge. Monthly Deductions We take monthly deductions from the cash value on the Policy date and on each Monthiversary. We deduct this charge from each subaccount (and/or any available and the fixed account ) in accordance with the current premium allocation instructions.If the value of any account is insufficient to pay that account’s portion of the monthly deductions, we will take the monthly deductions on a pro rata basis from all such accounts (i.e., in the same proportion that the value in each subaccount and the fixed account bears to the total cash value on the Monthiversary). Because portions of the monthly deductions (such as cost of insurance) can vary monthly, the monthly deductions will also vary. 26 The monthly deductions are equal to: · T he monthly Policy charge for the Policy; plus · T he monthly cost of insurance charge for the Policy(including any surcharge associated with flat or table substandard ratings); plus · T he portion of the monthly deductions for any benefits provided by riders attached to the Policy; plus · T he pro rata decrease charge (if applicable) incurred as a result of a decrease in the specified amount. Monthly Policy Charge: · This charge currently equals $5.00 each Policy month.After the first Policy year, we may increase this charge. · We guarantee this charge will never be more than $7.50 per month. · This charge is used to cover aggregate Policy expenses. Cost of Insurance Charge: We deduct this charge each month. It varies each month and is determined as follows: 1. D ivide the death benefit on the Monthiversary by 1.0032737 (this factor reduces the net amount at risk, for purposes of computing the cost of insurance, by taking into account assumed monthly earnings at an annual rate of 4.0%) . 2. S ubtract the cash value on the Monthiversary . 3. M ultiply the appropriate monthly cost of insurance rate for the Policy. Optional Insurance Riders: · The monthly deductions will include charges for any optional insurance benefits you add to your Policy by rider. Please refer to the section below entitled “Rider Charges” for a description of the rider charges. To determine the monthly cost of insurance rates we refer to a schedule of current cost of insurance ratesand consider a number of factors including, but not limited to: the insured's attained age on the Policy date, gender, underwriting class, and the length of time that the Policy has been in force.The factors that affect the net amount at risk include investment performance of the portfolios in which you invest, payment of premiums, the fees and charges deducted under the Policy, the death benefit option you cho o se, as well as any Policy transactions (such as loans, cash withdrawals, transfers, and changes in specified amount).The actual monthly cost of insurance rates are primarily based on our expectations as to future mortality experience and expenses. Monthly cost of insurance rates may be changed by us from time to time.The actual rates we charge will never be greater than the Table of Guaranteed Maximum Life Insurance Rates stated in your Policy. These guaranteed rates are based on the Commissioners 1980 Standard Ordinary Mortality Tobacco and Non-Tobacco Tables (“1980 C.S.O. Tables”) and the insured's attained age, gender, and underwriting.For non substandard underwriting rates, these guaranteed rates will never be greater than the rates in the 1980 C.S.O.Tables. Decreases in specified amount may cause the Policy to drop into a lower band of specified amount and may result in an increase in the rates for the cost of insurance and premium expense charges. The underwriting class of the insured will affect the cost of insurance rates.We use a standard method of underwriting in determining underwriting classes, which are based on the health of the insured.We currently place insureds into preferred and standard classes.We also place insureds into substandard classes with extra ratings, which reflect higher mortality risks and will result in higher cost of insurance rates. Examples of reasons an insured may be placed into an extra risk factor underwriting class include, but are not limited to, medical history, avocation, occupation, driving record, or planned future travel (where permitted by state law). We may issue certain Policies on a simplified or expedited basis.Cost of insurance rates for any Policies issued on a simplified or expedited basis may cause healthy individuals to pay higher cost of insurance rates than they would pay under a substantially similar Policy that we offer using different underwriting criteria. 27 The guaranteed cost of insurance rates under the riders and for any increase in rider face amount are determined in the same manner used to determine the Base Policy’s cost of insurance charges.Generally, the current cost of insurance rates for the optional riders are lower than the current cost of insurance rates on the Base Policy’s net amount at risk. Mortality and Expense Risk Charge We deduct a daily charge from your cash value in each subaccount that, together with other fees and charges, compensates us for services rendered, the expenses expected to be incurred and the risks assumed.This charge is equal to: · Y our Policy's cash value in each subaccount . multiplied by · T he daily pro rata portion of the annual mortality and expense risk charge rate. Currently, the annual rate for the mortality and expense risk charge is equal to 0.90% of the average daily net assets of each subaccount. We may reduce this charge to 0.75% in the 16th Policy year, but we do not guarantee that we will do so, and we reserve the right to maintain this charge at the 0.90% level after the 15th Policy year. If this charge, combined with other Policy fees and charges, does not cover our total actual costs for services rendered and expenses incurred, we absorb the loss. Conversely, if these fees and charges more than cover actual costs, the excess is added to our surplus. We expect to profit from these charges. Surrender Charge If you surrender your Policy completely during the first 15years, we deduct a surrender charge from your cash value and pay the remaining cash value (less any outstanding loan amount) to you. There is no surrender charge if you wait until the end of the 15th Policy anniversary to surrender your Policy. The payment you receive is called the net surrender value. The formula we use reduces the surrender charge at older ages in compliance with state laws. The surrender charge helps us recover distribution expenses that we incur in connection with the Policy, including registered representative sales commissions and printing and advertising costs, as well as aggregate Policy expenses. The surrender charge may be significant. You should evaluate this charge carefully before you consider a surrender. Under some circumstances the level of surrender charges might result in no net surrender value available if you surrender your Policy in the early Policy years. This will depend on a number of factors, but is more likely if: · Y ou pay premiums equal to or not much higher than the minimum monthly guarantee premium shown in your Policy; and/or · I nvestment performance is low. The surrender charge is equal to: · T he surrender charge per $1,000 of specified amount (varies by issue age, gender and underwriting class on the Policy date); multiplied by · T he number of thousands of specified amount as it is stated in the Policy; multiplied by · T he surrender charge factor. The surrender charge per thousand applies to each $1,000 of specified amount, using the rates found in Appendix A of this prospectus. The surrender charge factor varies with the insured's issue age on the Policy date and number of years the Policy has been in force. In no event are the surrender charge factors any greater than those shown on the table below. We generally determine the surrender charge factor from the Policy date to the surrender date, regardless of whether there were any prior lapses and reinstatements. 28 SURRENDER CHARGE FACTORS END OF YEAR: ISSUE AGE: 0-39 40-44 45-49 50-54 55-59 60-64 65-69 70-74 75-80 At Issue 1 2 3 4 5 6 7 8 70 9 10 11 12 13 14 15+ 0 0 0 0 0 0 0 0 0 * The factor on any date other than a Policy anniversary will be determined proportionately using the factor at the end of the Policy year before surrender and the factor at the end of the Policy year of surrender. Ÿ Surrender Charge Example: Assume a male tobacco user purchases the Policy at issue age30 with a specified amount of $100,000 and the Policy is surrendered in Policy year7. The surrender charge per thousand is $12.52. This is multiplied by the surrender charge factor of.90 The surrender T he surrender charge per thousand ($12.52) charge x T he number of thousands of initial specified amount(100) x T he surrender charge factor(0.90) Pro Rata Decrease Charge If you decrease the specified amount during the first 15Policy years we will deduct a pro rata decrease charge from your cash value. The pro rata decrease charge is equal to: · T he surrender charge per $1,000 of specified amount (varies by issue age, gender and underwriting class on the Policy date); multiplied by · T he number of thousands of specified amount decreased; multiplied by · T he surrender charge factor applicable at the time of the decrease. (See Appendix A.) We will not deduct the pro rata decrease charge from the cash value when a specified amount decrease results from: · A change in the death benefit option; or · A cash withdrawal (when you select death benefit OptionA). If a pro rata decrease charge is deducted because of a decrease in specified amount, any future decrease charges incurred during the surrender charge period will be based on the reduced specified amount. We will determine the pro rata decrease charge using the above formula, regardless of whether your Policy has lapsed and been reinstated, or you have previously decreased your specified amount. We will not allow a decrease in specified amount if the pro rata decrease charge will cause the Policy to go into a grace period. A decrease in specified amount will generally decrease the insurance protection of the Policy. 29 Transfer Charge We currently allow you to make 12transfers each year free from charge. Except as listed below, we may charge $25 for each additional transfer. · For purposes of assessing the transfer charge, all transfers made in one day, regardless of the number of subaccounts affected by the transfer, will be considered a single transfer. · We deduct the transfer charge from the amount being transferred. · Transfers resulting from loans or the exercise of conversion rights currently are not treated as transfers for the purpose of assessing this charge. · Transfers via the Internet are not treated as transfers for the purpose of assessing this charge. · Transfers among the ProFunds and/or Access Trust subaccounts are not treated as transfers for the purpose of assessing this charge. · Transfers under dollar cost averaging and asset rebalancing are not treated as transfers for the purpose of assessing this charge. · We will not increase this charge. Loan Interest Spread We currently charge you an effective annual interest rate on a Policy loan of 5.2% in advance (5.49% effective annual interest rate, after rounding) on each Policy anniversary. We also currently credit the amount in the loan reserve with an effective annual interest rate of 4.75% (in arrears) (4.0% guaranteed minimum).After offsetting the 4.75% interest we credit, the net cost of standard loans currently is 0.74% annually, after rounding (1.49% maximum guaranteed, after rounding).After the 10th Policy year, you will receive preferred loan credited rates on an amount equal to the cash value minus total premiums paid (less any cash withdrawals) and minus any outstanding loan amount including accrued loan interest. The current preferred loan interest rate credited is 5.49% effective annually, after rounding, and is not guaranteed. Change in Net Premium Allocation Charge We currently do not charge you if you change your net premium allocation. However, in the future we may decide to charge you $25 if you make more than one change every three months in your allocation schedule. We will notify you if we decide to impose this charge. Cash Withdrawal Charge · After the first Policy year, you may take one cash withdrawal per Policy year if your cash value is sufficient to cover the amount of the withdrawal and the associated cash withdrawal charge. · When you take a cash withdrawal, we charge a processing fee of $25 or 2% of the amount you withdraw, whichever is less. · We deduct this amount from the withdrawal, and we pay you the balance. · We will not increase this charge. Taxes We currently do not make any deductions for taxes from the separate account. We may do so in the future to the extent that such taxes are imposed by federal or state agencies. Rider Charges · Terminal Illness Accelerated Death Benefit Rider.We reduce the single sum benefit by a discount factor to compensate us for expected lost income resulting from the early payment of the death benefit. The discount rate is equal to the Applicable Federal Interest Rate (3.46% for 2011) or the Policy loan interest rate expressed in arrears , whichever is greater. For a complete description of the Terminal Illness Accelerated Death Benefit Rider, please refer to the section entitled “Terminal Illness Accelerated Death Benefit Rider” in this prospectus. · Primary Insured Rider (“PIR”) and Primary Insured Rider Plus (“PIR Plus”). We assess a cost of insurance charge based on the insured’s issue age, gender, underwriting class, Policy year and the rider face amount. Cost of insurance charges generally will increase each year with the age of the insured. · Other Insured Rider. We assess a cost of insurance charge based on each other insured’s issue age, gender, underwriting class, Policy year and the rider specified amount. Cost of insurance charges generally will increase each year with the age of the insured. · Children’s Insurance Rider.We assess a cost of insurance charge based on the rider face amount regardless of the number of children insured. · Accidental Death Benefit Rider.We assess a cost of insurance charge based on the insured’s attained age and rider specified amount.Cost of insurance charges generally will increase each year with the age of the insured. · Disability Waiver Rider. We assess a rider charge based on the primary insured’s issue age, gender and net amount at risk for the Policy, as well as a charge based on those riders that would be eligible to have monthly deductions waived. · Disability Waiver and Income Rider. We assess a rider charge based on the primary insured’s issue age, gender and the amount of monthly waiver of premium benefit that would be paid in the event of total disability, as defined in the rider. 30 Portfolio Expenses The portfolios deduct management fees and expenses from the amounts you have invested in the portfolios. These fees and expenses reduce the value of your portfolio shares. Some portfolios also deduct 12b-1 fees from portfolio assets. Revenue We Receive We (and our affiliates) may directly or indirectly receive payments from the portfolios, their advisers, sub-advisers, distributors or affiliates thereof, in connection with certain administrative, marketing and other services we (and our affiliates) provide and expenses we incur.We (and/or our affiliates) generally receive three types of payments: · Rule 12b-1 Fees.Transamerica Capital, Inc. (“TCI”), our affiliate, serves as the principal underwriter for the Policies. TCI receives some or all of the 12b-1 fees from the funds.Any 12b-1 fees received by TCI that are attributable to our variable insurance products are then credited to us.These fees range from 0.00% to 0.35% of the average daily assets of the certain portfolios attributable to the Policies and to certain other variable insurance products that we and our affiliates issue. · Administrative, Marketing and Support Service Fees (“Service Fees”).The investment adviser, sub-adviser, administrators, and/or distributors (or affiliates thereof) of the portfolios may make payments to us and/or our affiliates, including TCI.These payments may be derived, in whole or in part, from the profits the investment adviser or sub-adviser realizes on the advisory fee deducted from portfolio assets.The amount of this compensation is generally based on a percentage of the assets of the particular portfolios attributable to the Policy and to certain other variable insurance products that our affiliates and we issue. These percentages differ and may be significant.Some advisers or sub-advisers (or other affiliates) pay us more than others. The chart below provides the maximum combined percentages of 12b-1 fees and Service Fees that we anticipate will be paid to us on an annual basis: Incoming Payments to Western Reserve and TCI Fund Maximum Fee % of assets* Fund Maximum Fee % of assets* Transamerica Series Trust Fidelity Variable Insurance Products Funds 0.45%* ProFunds 0.50% Access One Trust 0.50% Alliance Bernstein 0.25% Franklin Templeton 0.35% Payments are based on a percentage of the average assets of each fund portfolio owned by the subaccounts that are available under this Policy and under certain other variable insurance products offered by our affiliates and us.We and TCI may continue to receive 12b-1 fees and administrative fees on subaccounts that are closed to new investments, depending on the terms of the agreements supporting those payments and on the services we or TCI provide. Because the Transamerica Series Trust is managed by an affiliate, there are additional benefits to us and our affiliates for amounts you allocate to the Transamerica Series Trust portfolios, in terms of our and our affiliates’ overall profitability.During 20 1 0 we received $ 9.8 million from Transamerica Asset. *We receive this percentage once $100 million in fund shares are held by the subaccounts of Western Reserve and its affiliates. Other payments.We and our affiliates, including TCI, Transamerica Financial Advisors, Inc. (“TFA”), and World Group Securities (“WGS”), also directly or indirectly receive additional amounts or different percentages of assets under management from certain advisers and sub-advisers to the portfolios (or their affiliates) with regard to variable insurance products or mutual funds that are issued or managed by us and our affiliates.These payments may be derived in whole or in part, from the profits the investment adviser or sub-adviser receives from the advisory fee deducted from portfolio assets.Policyowners, through their indirect investment in the portfolios, bear the costs of those advisory fees (see the prospectuses for the funds for more information.Certain advisers and sub-advisers of the underlying portfolios (or their affiliates) (1) may pay TCI amounts up to $75,000 per year to participate in a “preferred sponsor” program that provides such advisers and sub-advisers with access to TCI’s wholesalers at TCI’s national and regional sales conferences that are attended by TCI’s wholesalers; (2) may pay TFA varying amounts to obtain access to TFA’s wholesaling and selling representatives; (3) may provide us and/or certain affiliates and/or selling firms with occasional gifts, meals, tickets or other compensation as an incentive to market the portfolios and to assist with their promotional efforts; and (4) may reimburse our affiliated selling firms for exhibit booths and other items at national conferences of selling representatives.The amounts may be significant and these arrangements provide the adviser or sub-adviser (or other affiliates) with increased access to us and to our affiliates involved in the distribution of the Policy. 31 For the calendar year ended December 31, 2010, TCI received total revenue sharing payments in the amount of $1,769,559 from the following fund managers and/or sub-advisers, in part to participate in TCI’s events: AllianceBernstein Investments, American Funds, Black Rock Investment Management, BNY Mellon, Federated Equity Management Co. of PA, Fidelity Investments, Foxhall Capital Management, Franklin Templeton Investments, GE Asset Management, Hanlon Investment Management Inc., ING Clarion Real Estate Securities, Invesco AIM, Janus Capital, Jennison Associates, JP Morgan Investment Management, Loomis, Sayles & Company, MFS Investment Management, Neuberger Berman Management, OppenheimerFunds, Pacific Investment Management Company, PUTNAM, Schroder Investment Management North America, Transamerica Investment Management, Van Kampen Investments, Vanguard, and Wellington Management Company. Please N ote : S ome of the aforementioned managers and/or sub-advisers may not be associated with underlying fund portfolios currently available in this product. Proceeds from certain of these payments by the funds, the advisers, the sub-advisers and/or their affiliates may be profit to us, and may be used for any corporate purpose, including payment of expenses (i) that we and our affiliates incur in promoting, issuing, marketing and administering the Policies; and (ii) that we incur, in our role as intermediary, in promoting, marketing and administering the fund portfolios. For further details about the compensation payments we make in connection with the sale of the Policies, see "Sale of the Policies" in this prospectus. The Policy Depending on the state of issue, your Policy may be an individual Policy or a certificate issued under a group policy. The Policy is subject to the insurance laws and regulations of each state or jurisdiction in which it is available for distribution.There may be differences between the Policy issued and the general Policy description contained in this prospectus because of requirements of the state where your Policy is issued.Some of the state specific differences are included in the prospectus, but this prospectus does not include references to all state specific differences.All state specific Policy features will be described in your Policy. Ownership Rights The Policy belongs to the owner named in the application. The owner may exercise all of the rights and options described in the Policy. The owner is the insured unless the application specifies a different person as the insured. If the owner dies before the insured and no contingent owner is named, then ownership of the Policy will pass to the owner's estate. The principal rights an owner may exercise are: · T o designate or change beneficiaries before the death of the insured . · T o receive amounts payable before the death of the insured . · T o assign the Policy (if you assign the Policy, your rights and the rights of anyone who is to receive payment under the Policy are subject to the terms of that assignment) . · T o change the owner of this Policy . · T o change the specified amount or death benefit option type of this Policy. No designation or change in designation of an owner will take effect unless we receive written request thereof.When received, the request will take effect as of the date we receive it, in good order, at our mailing address, subject to payment or other action taken by us before it was received at our mailing address. Modifying the Policy Any modifications or waiver of any rights or requirements under the Policy must be in writing, in good order, and signed by our president or secretary.No registered representative may bind us by making any promise not contained in this Policy. 32 Upon notice to you, we may modify the Policy: · T o make the Policy or the separate account comply with any law or regulation issued by a governmental agency to which we are subject; or · T o assurequalification of the Policy as a life insurance contract under the Internal Revenue Code or to meet applicable requirements of federal or state laws relating to variable life policies; or · T o reflect a change in the operation of the separate account; or · T o provide additional subaccounts and/or fixed account options. Purchasing a Policy To purchase a Policy, you must submit a completed application in good order and an initial premium to us through any licensed life insurance agent who is also a registered representative of a broker-dealer having a selling agreement with TCI, the principal underwriter for the Policy and us. There may be delays in our receipt and processing of applications and premium payments that are outside of our control – for example, because of the failure of a selling broker-dealer or registered representative to promptly forward the application to us at our mailing address, or because of delays in determining whether the Policy is suitable for you.Any such delays will affect when your Policy can be issued. You select the specified amount of insurance coverage for your Policy within the following limits. Our current minimum specified amount for a Policy for issue ages 0-45 is generally $50,000.It declines to $25,000 for issue ages 46-80. We will generally only issue a Policy to you if you provide sufficient evidence that the insured meets our insurability standards. Your application is subject to our underwriting rules, and we may reject any application for any reason permitted by law. We will not issue a Policy to you if the insured is over age80. The insured must be insurable and acceptable to us under our underwriting rules on the later of: · T he date of your application; or · T he date the insured completes all of the medical tests and examinations that we require. Tax-Free "Section 1035" Exchanges You can generally exchange one life insurance policy for another like policy covering the same insured in a "tax-free exchange" under Section1035 of the Internal Revenue Code. Before making an exchange, you should compare both life insurance policies carefully. Remember that if you exchange another life insurance policy for the one described in this prospectus, you might have to pay a surrender charge on your old policy, other charges may be higher (or lower) and the benefits may be different. If the exchange does not qualify for Section1035 treatment, or if your current Policy is subject to a Policy loan, you may also have to pay federal income tax on the exchange. You should not exchange another life insurance policy for this one unless you determine, after knowing all the facts, that the exchange is in your best interest and not just better for the person selling you the Policy (that person will generally earn a commission if you buy this Policy through an exchange or otherwise). When Insurance Coverage Takes Effect Insurance coverage under the Policy will take effect only if all of the following conditions have been met: (1) the first full premium must be received by the Company at our mailing address; (2) during the lifetime of every proposed insured, the proposed owner must have personally received and accepted the Policy which was applied for and all answers on the application must be true and correct on the date such Policy is received and accepted; and (3) on the date of the later of either (1) or (2) above, all of the statements and answers given in the application must be true and complete, and there must have been no change in the insurability of any proposed insured. Conditional Insurance Coverage. If you pay the full initial premium listed and have met all of the requirements in the conditional receipt attached to the application, and we deliver the conditional receipt to you, the insured may have conditional insurance coverage under the terms of the conditional receipt. The conditional insurance coverage may vary by state and/or underwriting standards.Because we do not accept initial premiums in advance for Policies with a specified amount in excess of $1,000,000, we do not offer conditional insurance coverage for Policies issued with a specified amount in excess of $1,000,000. Conditional insurance coverage is void if the check or draft you gave us to pay the initial premium is not honored when we first present it for payment. 33 The aggregate amount of conditional insurance coverage, if any, is the lesser of: · T he amounts applied for under all conditional receipts issued by us; or · $500,000 of life insurance. Subject to the conditions and limitations of the · T he date of application; or conditional receipt, conditional insurance under T he date of the last medical examination, test, the terms of the Policy applied for may become and other screenings required by us, if any (the effective as of the later of: “Effective Date”).Such conditional insurance will take effect as of the Effective Date, so long as all of the following requirements are met: 1. The person proposed to be insured is found to have been insurable as of the Effective Date, exactly as applied for in accordance with our underwriting rules and standards, without any modifications as to plan, amount, or premium rate . 2. As of the Effective Date, all statements and answers given in the application must be true; 3. The payment made with the application must not be less than the full initial premium for the mode of payment chosen in the application and must be received at our mailing address within the lifetime of the proposed insured . 4. All medical examinations, tests, and other screenings required of the proposed insured by us are completed and the results received at our mailing address within 60 days of the date the application was signed . 5. All parts of the application, any supplemental application, questionnaires, addendum and/or amendment to the application are signed and received, in good order, at our mailing address. Any conditional life insurance coverage terminates on the earliest of: a. 60 days from the date the application was Signed . b. T he date we either mail notice to the applicant of the rejection of the application and/or mail a refund of any amounts paid with the application . c. W hen the insurance applied for goes into effect under the terms of the Policy that you applied for . or d. T he date we offer to provide insurance on terms that differ from the insurance for which you have applied. Special limitations of the conditional receipt: · T he conditional receipt is not valid unless: > A ll blanks in the conditional receipt are completed; and > T he receipt is signed by a registered representative or authorized Company representative. Other limitations: · There is no conditional receipt coverage for riders or any additional benefits, if any, for which you may have applied. · If one or more of the receipt’s conditions have not been met exactly, or if a proposed insured dies by suicide, we will not be liable except to return any payment made with the application. · If we do not approve and accept the application within 60 days of the date you signed the application, the application will be deemed to be rejected by us and there will be no conditional insurance coverage.In that case, Western Reserve’s liability will be limited to returning any payment(s) you have made upon return of this receipt to us. 34 Full Insurance Coverage and Allocation of Initial Premium.Once we determine that the insured meets our underwriting requirements and you have paid the initial premium, full insurance coverage will begin and we will begin to take the monthly deductions from your net premium. This date is the Policy date (the record date, if Policy is backdated).Any premium payments we receive before the Policy date (record date, if applicable) will be held in a non-interest bearing suspense account.On the Policy date (or on the record date if your Policy is backdated), the entire amount in the non-interest bearing suspense account will be allocated as follows: (i) to the subaccounts and/or the fixed account as you specified in your application . Please N ote: Your premiums are credited on the record date, not the backdated Policy date. On any day we credit net premiums or transfer cash value to a subaccount, we will convert the dollar amount of the net premium (or transfer) into subaccount units at the unit value for that subaccount, determined at the end of the day on which we receive the premium or transaction request: Transaction Type: Priced when received at our: payment by check mailing address, unless other address appears on your billing coupon transfer request administrative office payment by wire transfer administrative office electronic credit and debit transactions (e.g., payments through direct deposit, debit transfers, and forms of e-commerce payments administrative office We will credit amounts to the subaccounts only on a valuation date, that is, on a date the New York Stock Exchange ("NYSE") is open for trading. Backdating a Policy If you request, we may backdate a Policy by assigning a Policy date earlier than the date the Policy is issued. However, in no event will we backdate a Policy earlier than the earliest date allowed by state law or by our underwriting rules. Your request must be in writing and, if we approve the request, will amend your application.Your premiums, however, will be credited on the date the Policy is issued, not the backdated Policy date. Cost of insurance charges are based in part on the age of the insured on the Policy date or on the date of a requested increase in specified amount.Generally, cost of insurance charges are lower at a younger age. We will deduct the monthly deductions, including cost of insurance charges, for the period that the Policy is backdated. This means that while the monthly deductions may be lower than what would have been charged had we not backdated the Policy, you will be paying for insurance during a period when the Policy was not in force. P remiums Allocating Premiums You must instruct us on how to allocate your net premium among the subaccounts and the fixed account.The fixed account may not be available in all states to direct or transfer money into. You must follow these guidelines: · A llocation percentages must be in whole numbers . · I f you select dollar cost averaging, we may require you to have a minimum of $5,000 in each subaccount from which we will make transfers and you may be required to transfer at least a total of $100 monthly . · I f you select asset rebalancing, the cash value of your Policy, if an existing Policy, or your minimum initial premium, if a new Policy, must be at least $5,000. 35 Currently, you may change the allocation instructions for additional premium payments without charge by writing us at our mailing address or calling us at our administrative office at 1-800-851-9777, Monday - Friday, between the hours of 8:30 a.m. - 7:00 p.m. Eastern time. You may also change allocations through our web site at www.westernreserve.com. Please N ote: Certain subaccounts have similar names. When providing your allocation instructions, please state or write the full name of the subaccount that you select for your allocation to ensure that those allocation instructions are in good order. The change will be effective as of the valuation date on which we receive the change request, in good order, at our administrative office or mailing addressUpon instructions from you, the registered representative or agent of record for your Policy may also change your allocation instructions for you.The minimum amount you can allocate to a particular subaccount is 1% of a net premium payment.We reserve the right charge $25 for each change of allocation in excess of one per Policy year quarter. Whenever you direct money into a subaccount, we will credit your Policy with the number of units for that subaccount that can be bought for the dollar payment.Premium payments received at our mailing address or at the address on your billing coupon (for payments made by check) or at our administrative office (for payments made by wire transfer and through electronic credit and debit transactions), before the NYSE closes are priced using the unit value determined at the closing of the regular business session of the NYSE (usually at 4:00 p.m. Eastern time).If we receive a premium payment after the NYSE closes or on a day the NYSE is closed for trading , we will process the order using the subaccount value determined at the close of the next regular session of the NYSE.We will credit amounts to the subaccounts only on a valuation date, that is, on a date the NYSE is open for trading.Your cash value will vary with the investment experience of the subaccounts in which you invest.You bear the investment risk for amounts you allocate to the subaccounts. You should periodically review how your cash value is allocated among the subaccounts and the fixed account because market conditions and your overall financial objectives may change. Premium Flexibility You generally have flexibility to determine the frequency and the amount of the premiums you pay.Unlike conventional insurance policies, you do not have to pay your premiums according to a rigid and inflexible premium schedule. Before we issue the Policy to you, we may require you to pay a premium at least equal to a minimum monthly guarantee premium set forth in your Policy.Thereafter (subject to the limitations described below), you may make unscheduled premium payments at any time and in any amount over $50. Under some circumstances, you may be required to pay extra premiums to prevent a lapse. Your minimum monthly guarantee premium may change if you request a change in your Policy.If this happens, we will notify you of the new minimum monthly guarantee premium.See "Minimum Monthly Guarantee Premium" below. Planned Periodic Payments You will determine a planned periodic payment schedule, which allows you to pay level premiums at fixed intervals over a specified period of time.You are not required to pay premiums according to this schedule.You may change the amount, frequency, and the time period over which you make your planned periodic payments.Please be sure to notify us or your registered representative of any address changes so that we may be able to keep your current address on record. Even if you make your planned periodic payments on schedule, your Policy still may lapse.The duration of your Policy depends on the Policy's net surrender value.If the net surrender value is not high enough to pay the monthly deductions when due (and your no lapse period has expired) then your Policy will lapse (unless you make the payment we specify during the 61-day grace period). Minimum Monthly Guarantee Premium The full initial premium is the only premium you are required to pay under the Policy.However, you greatly increase your risk of lapse if you fail to regularly pay premiums at least as large as the current minimum monthly guarantee premium. 36 Until the no lapse date shown on your Policy schedule page, or in the endorsement described in the section of this prospectus entitled “Policy Lapse and Reinstatement,” we guarantee that your Policy will not lapse, as long as on any Monthiversary you have paid total premiums (minus any cash withdrawals, minus any outstanding loan amount, and minus any pro rata decrease charge) that equal or exceed the sum of the minimum monthly guarantee premiums in effect for each month from the Policy date up to and including the current month.If you take a cash withdrawal, a loan, or if you decrease your specified amount or if you add, increase or decrease a rider, you may need to pay additional premiums in order to keep the no lapse period guarantee in effect. The initial minimum monthly guarantee premium is shown on your Policy's schedule page, and depends on a number of factors, including the age, gender, underwriting class of the insured, and the specified amount requested.We will adjust the minimum monthly guarantee premium if you change death benefit options, decrease the specified amount, or if any of the riders are added, or if in force riders are increased or decreased.We will notify you of the new minimum monthly guarantee premium. No Lapse Period Guarantee Until the no lapse date shown on your Policy schedule page, or in the endorsement described in the “Policy Lapse and Reinstatement” section, your Policy will remain in force and no grace period will begin, even if your net surrender value is too low to pay the monthly deductions, as long as on any Monthiversary the total amount of the premiums you paid (minus any cash withdrawals, minus any outstanding loan amount and minus any pro rata decrease charge) equals or exceeds the sum of the minimum monthly guarantee premium in effect for each month from the Policy date up to and including the current month. (Your initial minimum monthly guarantee premium is shown on your Policy schedule page.You may obtain information about your minimum monthly guarantee premium and assistance to determine the amount of premiums you must pay to keep your Policy in force by contacting our administrative office.) Please s ee the section of this prospectus entitled “ Policy Lapse and Reinstatement ” . Premium Limitations We may require premium payments to be at least $50 ($1,000 if by wire).We may return premiums less than the minimum.We will not allow the premiums you pay to exceed the current maximum premium limitations, if applicable, by which the Policy qualifies as life insurance under federal tax laws. (For more information regarding the guideline premium test, please refer to the section entitled “Death Benefit” in this prospectus.) This maximum is set forth in your Policy. If you make a payment that would cause your total premiums to be greater than the maximum premium limitations, we will return the excess portion of the premium payment with earnings within 60 days after the end of that Policy year.In addition, we reserve the right to refund a premium or require evidence of insurability if the premium would increase the death benefit by more than the amount of the premium.We will not accept a payment that will cause the Policy to become a modified endowment contract without your consent Making Premium Payments We will deduct certain charges from your premium payments.We will accept premium payments by wire transfer.If you wish to make payments by wire transfer, you should contact our administrative office at 1-800-851-9777 for instructions on wiring federal funds to us. Tax-Free Exchanges ("1035 Exchanges").We will accept a part of or all of your initial premium from one or more contracts insuring the same insured that qualify for tax-free exchanges under Section 1035 of the Internal Revenue Code.If you contemplate such an exchange, you should consult a competent tax advisor to learn the potential tax effects of such a transaction. Subject to our underwriting requirements, we will permit you to make one additional cash payment within three business days of receipt at our administrative office of the proceeds from the 1035 Exchange before we finalize your Policy's specified amount. Please Note: We may hold premium payments in a non-interest bearing account for up to 14 days if applying the premium payment would cause the Policy to violate Internal Revenue Code Section 7702 or other provisions of the Internal Revenue Code. Please refer to the section of this prospectus entitled “Federal Income Tax Considerations” for more information regarding tax considerations regarding your Policy or consult a qualified tax advisor. 37 Transfers General You or your registered representative of record may make transfers among the subaccounts or from the subaccounts to the fixed account.You will be bound by any transfers made by your registered representative.We determine the amount you have available for transfers at the end of the valuation period when we receive your transfer request.We may, at any time, discontinue transfer privileges, modify our procedures, or limit the number of transfers we permit. The following features apply to transfers under the Policy: · Your Policy may be limited to a cumulative transfer out of the fixed account each Policy year of the greater of25% of the amount in the fixed account, or the amount transferred out the previous Policy year. However, the transfer may not be greater than the unloaned portion of the fixed account on that date. Currently, we do not, but reserve the right to, limit the number of transfers out of the fixed account to one per Policy year.If we modify or stop this current practice, we will notify you at the time of your transfer. · Youmay request transfers , in good order in writingto our mailing address , by fax or by telephone to our administrative officeor electronically through our website (www.westernreserve.com). Please note: Certain subaccounts have similar names. It is important that you state or write the full name of the subaccount when making a transfer request to ensure that any transfer request is in good order. · There is no minimum amount that must be transferred. · There is no minimum amount that must remain in a subaccount after a transfer. · Except as listed below, we may deduct a $25 charge from the amount transferred for each transfer in excess of 12 transfers in a Policy year. · We consider all transfers made in any one day to be a single transfer. · Transfers via the Internet are not treated as transfers for the purpose of assessing the transfer charge. · Transfers among the ProFunds and/or Access Trust subaccounts are not treated as transfers for the purpose of assessing the transfer charge. · Transfers under asset rebalancing and dollar cost averaging currently are not treated as transfers for the purpose of assessing the transfer charge. We will process any transfer order that is received, in good order, in writing at our mailing address, or by fax or by telephone at our administrative office, before the NYSE closes (usually 4:00 p.m. Eastern time) using the subaccount unit value determined at the end of that session of the NYSE.If we receive the transfer order after the NYSE closes or on a day that the NYSE is closed for trading, we will process the order using the subaccount unit value determined at the close of the next regular business session of the NYSE. Disruptive Trading and Market Timing The market timing policy and the related procedures (discussed below) do not apply to the ProFunds or Access Trust subaccounts because the corresponding portfolios are specifically designed to accommodate frequent transfer activity. If you invest in the ProFunds or Access Trust subaccounts, you should be aware that you may bear the costs and increased risks of frequent transfers discussed below. Statement of Policy.This variable insurance Policy was not designed for the use of market timers or frequent or disruptive traders.Such transfers may be harmful to the underlying fund portfolios and increase transaction costs. Market timing and disruptive trading among the subaccounts or between the subaccounts and the fixed account can cause risks with adverse effects for other policyowners (and beneficiaries and underlying fund portfolios).These risks and harmful effects include: 38 D ilution of the interests of long-term investors in a subaccount if purchases or transfers into or out of an underlying fund portfolio are made at prices that do not reflect an accurate value for the underlying fund portfolio’s investments (some market timers attempt to do this through methods known as “time-zone arbitrage” and “liquidity arbitrage”) . A n adverse effect on portfolio management, such as: (a) I mpeding a portfolio manager’s ability to sustain an investment objective . (b) C ausing the underlying fund portfolio to maintain a higher level of cash than would otherwise be the case . (c) C ausing an underlying fund portfolio to liquidate investments prematurely (or otherwise at an inopportune time) in order to pay withdrawals or transfers out of the underlying fund portfolio . (3) I ncreased brokerage and administrative expenses. These costs are borne by all policyowners invested in those subaccounts, not just those making the transfers. We have developed policies and procedures with respect to market timing and disruptive trading (which vary for certain subaccounts at the request of the corresponding underlying fund portfolios) and we do not make special arrangements or grant exceptions to accommodate market timing or other potentially disruptive or harmful trading.As discussed herein, we cannot detect or deter all market timing or other potentially disruptive trading.Do not invest with us if you intend to conduct market timing or potentially disruptive trading. Detection.We employ various means in an attempt to detect and deter market timing and disruptive trading.However, despite our monitoring we may not be able to detect nor halt all harmful trading.In addition, because other insurance companies (and retirement plans) with different policies and procedures may invest in the underlying fund portfolios, we cannot guarantee that all harmful trading will be detected, or that an underlying fund portfolio will not suffer from market timing and disruptive trading among subaccounts of variable products issued by these other insurance companies or retirement plans. Deterrence.If we determine you are engaged in market timing or disruptive trading, we may take one or more actions in an attempt to halt such trading.Your ability to make transfers is subject to modification or restriction if we determine, in our sole opinion, that your exercise of the transfer privilege may disadvantage or potentially harm the rights or interests of other policyowners (or having an interest in the variable insurance products).As described below, restrictions may take various forms, but under our current policies and procedures will include loss of expedited transfer privileges.We consider transfers by telephone, fax, overnight mail, or the Internet to be “expedited” transfers.This means that we would accept only written transfer requests with an original signature transmitted to us only by standard United States Postal Service First Class mail.We may also restrict the transfer privileges of others acting on your behalf, including your registered representative or an asset allocation or investment advisory service. We reserve the right to reject any premium payment or transfer request from any person without prior notice, if, in our judgment, (1) the payment or transfer, or series of transfers, would have a negative impact on an underlying fund portfolio's operations; or (2) if an underlying fund portfolio would reject or has rejected our purchase order or has instructed us not to allow that purchase or transfer; or (3) because of a history of market timing or disruptive trading.We may impose other restrictions on transfers, or even prohibit transfers for any owner who, in our view, has abused, or appears likely to abuse, the transfer privilege on a case-by-case basis.We may, at any time and without prior notice, discontinue transfer privileges, modify our procedures, impose holding period requirements or limit the number, size, frequency, manner, or timing of transfers we permit.We also reserve the right to reverse a potentially harmful transfer if an underlying fund portfolio refuses or reverses our order; in such instances some policyowners may be treated differently than others in that some transfers may be reversed and others allowed.For all of these purposes, we may aggregate two or more variable insurance products that we believe are connected. Please note: If you engage a third party investment advisor for asset allocation services then you may be subject to the transfer restrictions because of the actions of your investment advisor in providing those services. In addition to our internal policies and procedures, we will administer your variable insurance product to comply with any applicable state, federal, and other regulatory requirements concerning transfers.We reserve the right to implement, administer, and charge you for any fee or restriction, including redemption fees, imposed by any underlying fund portfolio.To the extent permitted by law, we also reserve the right to defer the transfer privilege at any time that we are unable to purchase or redeem shares of any of the underlying fund portfolios. Under our current policies and procedures, we do not: · I mpose redemption fees on transfers . · E xpressly limit the number or size of transfers in a given period except for certain subaccounts where an underlying fund portfolio has advised us to prohibit certain transfers that exceed a certain size . · P rovide a certain number of allowable transfers in a given period. 39 Redemption fees, transfer limits, and other procedures or restrictions may be more or less successful than ours in deterring market timing or other disruptive trading and in preventing or limiting harm from such trading. In the absence of a defensive transfer restriction (e.g., expressly limiting the number of trades within a given period or their size), it is likely that some level of market timing and disruptive trading will occur before it is detected and steps taken to deter it (although some level of market timing and disruptive trading can occur with a defensive transfer restriction).As noted above, we do not impose a defensive transfer restriction and, therefore, it is likely that, some level of market timing and disruptive trading will occur before we are able to detect it and take steps in an attempt to deter it. Please N ote : T he limits and restrictions described herein are subject to our ability to monitor transfer activity.Our ability to detect market timing or other disruptive trading may be limited by operational and technological systems, as well as by our ability to predict strategies employed by policyowners (or those acting on their behalf) to avoid detection.As a result, despite our efforts to prevent harmful trading activity among the variable investment options available under this variable insurance product, there is no assurance that we will be able to detect or deter market timing or disruptive trading by such policyowners or intermediaries acting on their behalf.Moreover, our ability to discourage and restrict market timing or disruptive trading may be limited by decisions of state regulatory bodies and court orders which we cannot predict. Furthermore, we may revise our policies and procedures in our sole discretion at any time and without prior notice, as we deem necessary or appropriate: (1) to better detect and deter market timing or other harmful trading that may adversely affect other policyowners, other persons with material rights under the variable insurance products, or underlying fund shareholders generally; (2) to comply with state or federal regulatory requirements; or (3) to impose additional or alternative restrictions on owners engaging in market timing or disruptive trading among the investment options under the variable insurance product.In addition, we may not honor transfer requests if any variable investment option that would be affected by the transfer is unable to purchase or redeem shares of its corresponding underlying fund portfolio. Underlying Fund Portfolio Frequent Trading Policies.The underlying fund portfolios may have adopted their own policies and procedures with respect to frequent purchases and redemptions of their respective shares.Underlying fund portfolios may, for example, assess a redemption fee (which we reserve the right to collect) on shares held for a relatively short period of time. The prospectuses for the underlying fund portfolios describe any such policies and procedures.The frequent trading policies and procedures of an underlying fund portfolio may be different, and more or less restrictive, than the frequent trading policies and procedures of other underlying fund portfolios and the policies and procedures we have adopted for our variable insurance policies to discourage market timing and disruptive trading.Policyowners should be aware that we may not have the contractual ability or the operational capacity to monitor policyowners’ transfer requests and apply the frequent trading policies and procedures of the respective underlying funds that would be affected by the transfers.Accordingly, policyowners and other persons who have material rights under our variable insurance products should assume that any protection they may have against potential harm from market timing and disruptive trading is the protection, if any, provided by the policies and procedures we have adopted for our variable insurance products to discourage market timing and disruptive trading in certain subaccounts. You should be aware that, as required by SEC regulation, we have entered into a written agreement with each underlying fund or principal underwriter that obligates us to provide the fund, upon written request, with information about you and your trading activities in the fund's portfolios.In addition, we are obligated to execute instructions from the funds that may require us to restrict or prohibit your investment in a specific portfolio if the fund identifies you as violating the frequent trading policies that the fund has established for that portfolio. If we receive a premium payment from you that you allocate into a fund that has directed us to restrict or prohibit your trades into the fund, then we will request new allocation instructions from you.If we receive from you a transfer request into a fund that has directed us to restrict or prohibit your trades, then we will not effect the transfer. Omnibus Order.Policyowners and other persons with material rights under the variable insurance products also should be aware that the purchase and redemption orders received by the underlying fund portfolios generally are “omnibus” orders from intermediaries such as retirement plans and separate accounts funding variable insurance products.The omnibus orders reflect the aggregation and netting of multiple orders from individual retirement plan participants and individual owners of variable insurance products.The omnibus nature of these orders may limit the underlying fund portfolios’ ability to apply their respective frequent trading policies and procedures.We cannot guarantee that the underlying fund portfolios will not be harmed by transfer activity relating to the retirement plans or other insurance companies that may invest in the underlying fund portfolios.These other insurance companies are responsible for their own policies and procedures regardingfrequent transfer activity.If their policies and procedures fail to successfully discourage harmful transfer activity, it will affect other owners of underlying fund portfolio shares, as well as the owners of all of the variable annuity or life insurance policies, including ours, whose variable investment options correspond to the affected underlying fund portfolios.In addition, if an underlying fund portfolio believes that an omnibus order we submit may reflect one or more transfer requests from owners engaged in market timing and disruptive trading, the underlying fund portfolio may reject the entire omnibus order and thereby delay or prevent us from implementing your request. 40 ProFunds and Access Trust Subaccounts.Because the above restrictions do not apply to the ProFunds or Access Trust subaccounts, they may have a greater risk than others of suffering from the harmful effects of market timing and disruptive trading as discussed above (i.e., dilution, an adverse effect on portfolio management and increased expenses). Telephone, Fax and Online Privileges.Telephone transfer privileges will automatically apply to your Policy unless you provide other instructions.The telephone transfer privileges allow you to give authority to the registered representative or agent of record for your Policy to make telephone transfers and to change the allocation of future payments among the subaccounts and the fixed account on your behalf according to your instructions.To make a telephone transfer, you may call us at our administrative office at 1-800-851-9777, Monday - Friday, between the hours of 8:30 a.m. - 7:00 p.m. Eastern time, or fax your instructions to our subaccount transfer fax number – 1-727-1648 (for all other fax requests, please use 1-727-299-1620). You also may request transfers electronically through our website, www.westernreserve.com. Please note: Certain subaccounts have similar names.When providing your allocation instructions, please state or write the full name of the subaccount that you have selected for your allocation to ensure that those allocation instructions are in good order. Please note the following regarding telephone, Internet or fax transfers: · We will employ reasonable procedures to confirm that the instructions are genuine. · If we follow these procedures, we are not liable for any loss, damage, cost or expense from complying with telephone instructions we reasonably believe to be authentic.You bear the risk of any such loss. · If we do not employ reasonable confirmation procedures, we may be liable for losses due to unauthorized or fraudulent instructions. · Such procedures may include requiring forms of personal identification prior to acting upon telephone instructions, providing written confirmation of transactions to owners, and/or tape recording telephone instructions received from owners. · We may also require that you send us the telephone, Internet or fax transfer order in writing . · If you do not want the ability to make telephone or Internet transfers, you should notify us in writing at our mailing address or through our fax number (1-727-299-1620) . · We will not be responsible for same day processing of transfers if the transfer order is faxed to a number other than 1-727-299-1648 or 1-727-299-1620. · We will not be responsible for any transmittal problems when you fax us your order unless you report it to us within five business days and send us proof of your fax transmittal.We may discontinue this option at any time. We cannot guarantee that telephone and faxed transactions will always be available.For example, our offices may be closed during severe weather emergencies or there may be interruptions in telephone or fax service beyond our control.If the volume of calls is unusually high, we might not have someone immediately available to receive your order at our administrative office.Although we have taken precautions to help our systems handle heavy use, we cannot promise complete reliability under all circumstances. Similarly, online transactions processed via the Internet may not always be possible.Telephone and computer systems, whether yours, your Internet service provider's, your registered representative’s or Western Reserve's, can experience outages or slowdowns for a variety of reasons.These outages or slowdowns may prevent or delay our receipt of your request.If you are experiencing problems, you should make your request or inquiry in writing.You should protect your personal identification number (PIN) because self-service options will be available to your registered representative of record and to anyone who provides your PIN. We will not be able to verify that the person using your PIN and providing instructions online is you or one authorized by you. Fixed Account Transfers Currently, we do not, but reserve the right to, limit the number of transfers out of the fixed account to one per Policy year.If we change this, we will notify you at the time of your transfer . We reserve the right to limit the maximum amount you may transfer from the fixed account to the greater of: > 25% of the amount in the fixed account . or > T he amount you transferred from the fixed account in the immediately preceding Policy year . 41 These current restrictions do not apply if you have selected dollar cost averaging. However, the transfer may not be greater than the unloaned portion of the fixed account on that date. We will make the transfer at the end of the valuation date on which we receive the request, in good order, at our administrative office (for telephonic and facsimile transactions) , at our mailing address (for written correspondence) , or electronically through our website .We reserve the right to require that you make the transfer request in writing and that we receive the written transfer request no later than 30 days after a Policy anniversary. Except when used to pay premiums, we also may defer payment of any amounts from the fixed account for no longer than six months after we receive written notice. New Jersey: The fixed account is not available to you as an investment option if your Policy was issued in the State of New Jersey. You may not direct or transfer any money to the fixed account. Conversion Rights If, within 24 months of your Policy date, you transfer all of your subaccount values to the fixed account, then we will not charge you a transfer fee, even if applicable.You must make your request in writing and in good order, to our mailing address. In the event of a material change in the investment policy of any portfolio, you may transfer all subaccount values to the fixed account without a transfer charge.We must receive your request to transfer all subaccount values to the fixed account in good order within 60 days after the effective date of the change of investment policy or the date you receive notification of such change, whichever is later. Dollar Cost Averaging Dollar cost averaging is an investment strategy designed to reduce the average purchase price per unit.The strategy spreads the allocation of your premium into the subaccounts over a period of time.This potentially allows you to reduce the risk of investing most of your premium into the subaccounts at a time when prices are high.The success of this strategy is not assured and depends on market trends.You should consider carefully your financial ability to continue the program over a long enough period of time to purchase units when their value is low as well as when it is high.We make no guarantee that dollar cost averaging will result in a profit or protect you against loss. Under dollar cost averaging, we automatically transfer a set dollar amount from theTransamerica AEGON Money Market VP subaccount, theTransamerica JPMorgan Core Bond VP subaccount or the fixed account to a subaccount that you choose.We will make the transfers monthly as of the end of the valuation date after the first Monthiversary after the Policy date.We will make the first transfer in the month after we receive your request at our mailing address or by facsimile, provided that we receive the form by the 25th day of the month. ( Note: As stated on the dollar cost averaging form, the date that you select cannot be the 29 th ,30 th or 31 st of any month.) To start dollar cost averaging: · You must submit to us at our mailing address or by facsimile, a completed form, in good order, signed by the owner requesting dollar cost averaging . · You may be required to have at least $5,000 in each sub account or the Fixed Account from which we will make transfers . · Your total transfers each month under dollar cost averaging may be limited to a minimum of $100 . · Each month, you may not transfer more than one tenth of the amount that was in your fixed account at the beginning of dollar cost averaging. You may request dollar cost averaging at any time.There is no charge for dollar cost averaging. 42 Dollar cost averaging will terminate if any of the following occur : · We receive, in good order, at our mailing address by facsimile, or by telephone, a request to discontinue participation from you, your registered representative or your agent of record . · The value in the accounts from which we make the transfers is depleted . · You elect to participate in the asset rebalancing program . · You elect to participate in any asset allocation services provided by a third party. If you terminate your participation in the dollar cost averaging program, we will stop making dollar cost averaging transfers without a new completed dollar cost averaging request form signed by the owner. We may modify, suspend, or discontinue dollar cost averaging at any time. Asset Rebalancing Program We also offer an asset rebalancing program under which you may transfer amounts periodically to maintain a particular percentage allocation among the subaccounts you have selected.Asset rebalancing is not available with the fixed account.Cash value allocated to each subaccount will grow or decline in value at different rates.The asset rebalancing program automatically reallocates the cash value in the subaccounts at the end of each period to match your Policy's currently effective premium allocation schedule. Cash value in the fixed account and the dollar cost averaging program is not available for this program.This program does not guarantee gains. A subaccount may still have losses. You may elect asset rebalancing to occur on a monthly, quarterly, semi-annual or annual basis. Once we receive the asset rebalancing request form , in good order, at our mailing address ( or by facsimile at our administrative office) , we will change your premium allocation instructions to match your asset rebalancing instructions, and we will implement the assets rebalancing program on the date you indicated. If you do not indicate a specific date, we will use the date we receive the form. We will credit the amounts transferred at the unit value next determined on the dates the transfers are made.If a day on which rebalancing would ordinarily occur falls on a day on which the NYSE is closed, rebalancing will occur on the next day that the NYSE is open. To start asset rebalancing: · You must submit to us at our mailing address (or by facsimile or telephone), in good order, and before the maturity date, a completed asset rebalancing request form signed by the owner . · You may be required to have a minimum cash value of $5,000 or make a $5,000 initial premium payment. There is no charge for the asset rebalancing program. (We reserve the right to count such allocations as part of your free transfers in the future.) Asset rebalancing will ceaseif: · Y ou elect to participate in the dollar cost averaging program . · W e receive, in good order, at our mailing address a request to discontinue participation by you, your registered representative or your agent of record . · Y ou make any transfer to or from any subaccount other than under a scheduled rebalancing . · Y ou elect to participate in any asset allocation services provided by a third party. You may start and stop participation in the asset rebalancing program at any time, but we restrict your right to re-enter the program to once each Policy year.If you wish to resume the asset rebalancing program, you must complete a new request form.We may modify, suspend, or discontinue the asset rebalancing program at any time. 43 Third Party Asset Allocation Services We do not offer any asset allocation programs or any investment models for use with your life insurance policy.You may authorize and engage your own investment advisor to manage your account.These investment advisors may be firms or persons who also are appointed by us, or whose affiliated broker-dealers are appointed by us, as authorized sellers of the Policies.Even if this is the case, however, please note that the investment advisor you engage to provide advice and/or make transfers for you is not acting on our behalf, but rather is acting on your behalf.We do not offer advice about how to allocate your cash value under any circumstance.We are not responsible for any recommendations such investment advisors make, any investment models or asset allocation programs they choose to follow, or any specific transfers they make on your behalf. Any fee that is charged by your investment advisor is in addition to the fees and expenses that apply under your Policy.We are not a party to the agreement you have with your investment advisor. You will, however, receive confirmations of transactions that affect your Policy.Note: If you make withdrawals of cash value to pay advisory fees, then taxes may apply to any such withdrawals and tax penalties may be assessed on withdrawals made before you attain age 59 1⁄2 . If your investment advisor has also acted as your insurance agent with respect to the sale of your Policy, he or she may be receiving compensation for services provided both as an insurance agent and investment advisor.Alternatively, the investment advisor may compensate the registered representative from whom you purchased your Policy for the referral that led you to enter into your investment advisory relationship with the investment advisor.If you are interested in the details about the compensation that your investment advisor and/or your registered representative receive in connection with your Policy, you should ask them for more details. We, or an affiliate of ours, will process the financial transactions placed by your registered representative or investment advisors.We reserve the right to discontinue doing so at any time and for any reason.We may require registered representatives or investment advisors, who are authorized by multiple policyowners to make financial transactions, to enter into an administrative agreement with Western Reserve as a condition of our accepting transactions on your behalf.The administrative agreement may impose limitations on the registered representative’s or investment advisor’s ability to request financial transactions on your behalf.These limitation, which are described in the section entitled “Transfers – Disruptive Trading and Market Timing”, are intended to minimize the detrimental impact of an investment professional who is in a position to transfer large amounts of money for multiple clients in a particular portfolio or type of portfolio, or are intended to comply with specific restrictions or limitations imposed by a portfolio(s) of Western Reserve. Please N ote: Limitations that we may impose on your registered representative or investment advisor under the terms of the administrative agreement do not apply to financial transactions requested by an owner on their own behalf, except as otherwise described in this prospectus. This program may be, at any time, terminated by the owner or by the Third Party Service by sending written instruction to our administrative office. Policy Values Cash Value The cash value in your Policy: · Varies from day to day, depending on the investment experience of the subaccounts you choose, the interest credited to the fixed account, the charges deducted and any other Policy transactions (such as additional premium payments, transfers, withdrawals and Policy loans) . · Serves as the starting point for calculating values under a Policy . · E quals the sum of all values in each subaccount and the fixed account, including any amounts held in the loan reserve account (part of the fixed account) to secure any outstanding Policy loan; · Is determined on the Policy date and on each valuation date . and · Has no guaranteed minimum amount and may be more or less than premiums paid. Net Surrender Value The net surrender value is the amount we pay when you surrender your Policy while it is in force.We determine the net surrender value at the end of the valuation period when we receive your written surrender request, in good order, at our mailing address. Net surrender value on any valuation date equals: · T he cash value as of such date; minus · A ny surrender charge as of such date; minus · A ny outstanding Policy loan amount(s); plus · A ny interest you paid in advance on the loan(s) for the period between the date of the surrender and the next Policy anniversary. 44 Subaccount Value The cash value in a subaccount is referred to as “subaccount value.”At the end of any valuation period, the subaccount value is equal to the number of units that the Policy has in the subaccount, multiplied by the unit value of that subaccount. The number of units in any subaccount on any valuation date equals: · T he initial units purchased at unit value on thePolicy date . ;plus · U nits purchased with additional net premium(s); plus · U nits purchased through transfers from another subaccount or the fixed account; minus · U nits redeemed to pay for monthly deductions; minus · U nits redeemed to pay for cash withdrawals (including charges); minus · U nits redeemed as part of a transfer to another subaccount, the loan reserve or the fixed account; minus · U nits redeemed to pay for a cash withdrawal, any pro rata decrease charges, and any transfer charges. Every time you allocate, transfer or withdraw money to or from a subaccount, we convert that dollar amount into units.We determine the number of units we credit to, or subtract from, your Policy by dividing the dollar amount of the allocation, transfer or cash withdrawal by the unit value for that subaccount next determined at the end of the valuation period on which the premium, transfer request or cash withdrawal request is received: (i) at our mailing address (for written requests or payments by check); (ii) at our administrative office (for requests by fax or by telephone, or for payments made through electronic credit and debit transactions); or (iii) electronically through our website. Subaccount Unit Value The value (or price) of each subaccount unit will reflect the investment performance of the portfolio in which the subaccount invests.Unit values will vary among subaccounts.The unit value at the inception of each class of units of each subaccount was originally established at $10 per unit.The unit value may increase or decrease from one valuation period to the next. The unit value of any subaccount at the end of a valuation period is calculated as: · T he total value of the portfolio shares held in the subaccount,including the value of any dividends or capital gains distributiondeclared and reinvested by the portfolio during the valuation period.This value is determined by multiplying the number of portfolio shares owned by the subaccount by the portfolio’s net asset value per share determined at the end of the valuation period; minus · A charge equal to the daily net assets of the subaccount multiplied by the daily equivalent of the mortality and expense risk charge; minus · T he accrued amount of reserve for any taxes or other economic burden resulting from applying tax laws that we determine to be properly attributable to the subaccount; and the result divided by · T he number of outstanding units in the subaccount before the purchase or redemption of any units on that date. The portfolio in which any subaccount invests will determine its net asset value per share once daily, as of the close of the regular business session of the NYSE (usually 4:00 p.m. Eastern time) except on customary national holidays on which the NYSE is closed, which coincides with the end of each valuation period. 45 Fixed Account Value On the Policy date, the fixed account value is equal to the cash value allocated to the fixed account , less the first monthly deduction out of the fixed account . The fixed account value at the end of any valuation period is equal to: · T he sum of net premium(s) allocated to the fixed account; plus · A ny amounts transferred from a subaccount to the fixed account(including amounts transferred to the loan reserve account); plus · T otal interest credited to the fixed account; minus · A mounts charged to pay for monthly deductions; minus · A mounts withdrawn or surrendered from the fixed account; minus · A mounts transferred from the fixed account to a subaccount (including amounts transferred from the loan reserve account); minus · A mounts withdrawn from the fixed account to pay any transfer charges, any cash withdrawal charges, or any pro rata decrease charge incurred due to a decrease in specified amount. Death Benefit Death Benefit Proceeds Provided that your Policy is in force, we will determine the amount of and pay the death benefit proceeds on an individual Policy upon receipt in good order at our administrative office of satisfactory proof of the insured's death, plus written direction (from each eligible recipient of death benefit proceeds) regarding distribution of the death benefit payment, and any other documents, forms and information we need.We may require that the Policy be returned.We will pay the death benefit proceeds to the primary beneficiary(ies), if living, or to a contingent beneficiary.If each beneficiary dies before the insured and there is no contingent beneficiary, we will pay the death benefit proceeds to the owner or the owner's estate.We will pay the death benefit proceeds in a lump sum or under a payment option. Death benefit proceeds equal: · T he death benefit (described below); minus · A ny monthly deductions due during the grace period (if applicable); minus · A ny outstanding loan amount; plus · A ny additional insurance in force provided by rider; plus · A ny interest you paid in advance on the loan(s) for the period between the date of death and the next Policy anniversary. We may further adjust the amount of the death benefit proceeds if we contest the Policy or if you misstate the insured's age or gender. Death Benefit The Policy provides a death benefit.The death benefit is determined at the end of the valuation period in which the insured dies.You must select one of the three death benefit options we offer in your application.If you do not choose a death benefit option in your application, the Option A death benefit option will automatically be in effect. No matter which death benefit option you choose, we guarantee that, as long as the Policy does not lapse, the death benefit will never be less than the specified amount on the date of the insured's death. The Policy is intended to qualify under Internal Revenue Code Section 7702 as a life insurance policy for federal tax purposes.The death benefit is intended to qualify for the federal income tax exclusion. The provisions of the Policy and any attached endorsement or rider will be interpreted or amended to ensure such qualification, regardless of any language to the contrary. 46 To the extent the death benefit is increased to maintain qualification as a life insurance policy, we will make appropriate adjustments to any monthly deductions or supplemental benefits that are consistent with such an increase.Adjustments will be reflected in the monthly deductions. Under Section 7702 of the Internal Revenue Code, a Policy will generally be treated as life insurance for federal tax purposes if at all times it meets the “guideline premium test (GLPT).” The GLPT has two components, a premium limit component and a corridor component.The premium limit restricts the amount of premium that can be paid into the Policy.The corridor requires that the death benefit be at least a certain percentage (varying each year by age of the insured) of the cash value. OptionA Death benefit equals the greate st of: · T hespecified amount; or · A specified percentage called the "limitation percentage" as shown on your Policy’s schedule page, multiplied by the cash value on the primary insured's date of death; or · T he amount required for the Policy to qualify as a life insurance policy under Section 7702 of the Internal Revenue Code. Under Option A, your death benefit remains level unless the limitation percentage multiplied by the cash value is greater than the specified amount; then the death benefit will vary as the cash value varies. The limitation percentage is the minimum percentage of cash value we must pay as the death benefit under federal tax requirements.It is based on the attained age of the insured at the beginning of each Policy year.The following table indicates the limitation percentages for different ages: Attained Age Limitation Percentage 40 and under 250% 41 to 45 250% minus 7% for each age over age 40 46 to 50 215% minus 6% for each age over age 45 51 to 55 185% minus 7% for each age over age 50 56 to 60 150% minus 4% for each age over age 55 61 to 65 130% minus 2% for each age over age 60 66 to 70 120% minus 1% for each age over age 65 71 to 75 115% minus 2% for each age over age 70 76 to 90 105% 91 to 95 105% minus 1% for each age over age 90 96 and older 100% If the federal tax code requires us to determine the death benefit by reference to these limitation percentages, the Policy is described as "in the corridor."An increase in the cash value will increase our risk, and we will increase the cost of insurance we deduct from the cash value. Option A Illustration. Assume that the insured's attained age is under 40, and that there are no outstanding loans. Under Option A, a Policy with a $50,000 specified amount will generally pay $50,000 in death benefits.However, because the death benefit must be equal to or be greater than 250% of cash value, any time the cash value of the Policy exceeds $20,000, the death benefit will exceed the $50,000 specified amount. (The figure $20,000 is derived by solving for cash value in the following calculation: $50,000 250% multiplied by cash value.)Each additional dollar added to the cash value above $20,000 will increase the death benefit by$2.50. Similarly, as long as the cash value exceeds $20,000, each dollar taken out of the cash value will reduce the death benefit by $2.50.If at any time the cash value multiplied by the limitation percentage is less than the specified amount, then the death benefit will equal the specified amount of the Policy reduced by the dollar value of any cash withdrawals. Option B Death benefit equals the greater of: · T hespecified amount; plus the cash value on the insured's date of death; or · T he limitation percentage, as shown on your Policy’s schedule page; multiplied by the cash value on the primary insured's date of death; or · T he amount required for the Policy to qualify as a life insurance policy under Section 7702 of the Internal Revenue Code. Under Option B, the death benefit always varies as the cash value varies. 47 Option B Illustration. Assume that the insured's attained age is under 40 and that there are no outstanding loans.Under Option B, a Policy with a specified amount of $50,000 will generally pay a death benefit of $50,000 plus cash value.Thus, a Policy with a cash value of $10,000 will have a death benefit of $60,000 ($50,000 + $10,000).The death benefit, however, must be at least 250% of cash value.As a result, if the cash value of the Policy exceeds $33,333, the death benefit will be greater than the specified amount plus cash value. (The figure of $33,333 is derived by solving for cash value in the calculation 250% multiplied by cash value $50,000 plus cash value: 250% multiplied by $33,333 $50,000 plus $33,333.)Each additional dollar of cash value above $33,333 will increase the death benefit by $2.50. Similarly, any time cash value exceeds $33,333, each dollar taken out of cash value will reduce the death benefit by $2.50. If at any time, cash value multiplied by the limitation percentage is less than the specified amount plus the cash value, then the death benefit will be the specified amount plus the cash value of the Policy. Option C Death benefit equals the greater of: · D eath benefit Option A; or · T hespecified amount, multiplied by an age based “factor” equal to the lesser of · 1.0 or · 0.04 multiplied by (95 minus insured's attained age at death); plus · T he cash value on the insured's date of death; or · T he amount required for the Policy to qualify as a life insurance policy under Section 7702 of the Internal Revenue Code. Under Option C, the death benefit varies with the cash value and the insured's attained age. Option C – Three Illustrations. 1. Assume that the insured is attained age 75 and that there are no outstanding loans. Under Option C, a Policy with a specified amount of $50,000 and with a cash value of $12,000 will have a death benefit of $52,000 ($50,000 x the minimum of (1.0 and (0.04 x (95-75))) + $12,000).The death benefit, however, must be at least 105% of cash value as shown in the limitation percentage table above. 2. Assume that the insured is attained age 75 and that there are no outstanding loans. Under OptionC, a Policy with a specified amount of $50,000 and with a cash value of $9,000 will have a death benefit equal to the specified amount of $50,000, since the calculation of $50,000 times the minimum of (1.0 and (0.04 x (95-75))) plus $9,000 is less than the specified amount. 3. Assume that the insured is under age 71 and that there are no outstanding loans. Under OptionC, a Policy with a specified amount of $100,000 and with a cash value of $10,000 will have a death benefit of $110,000, because through age 70 the minimum of (1.0 and (0.04 x (95- age ))) is always 1.0. Until the insured attains age71, the Option C death benefit is the same as the OptionB death benefit. Effect of Cash Withdrawals on the Death Benefit If you choose Option A, then a cash withdrawal will reduce the specified amount by an amount equal to the amount of the cash withdrawal.We will not impose a pro rata decrease charge when the specified amount is decreased as a result of taking a cash withdrawal.Regardless of the death benefit option you choose, a cash withdrawal will reduce the death benefit by at least the amount of the withdrawal. For a description of the effect of cash withdrawals on the death benefit option that you select, please refer to the section entitled “Surrenders and Cash Withdrawals – Cash Withdrawal Conditions” in this prospectus. 48 Choosing Death Benefit Options You must choose one death benefit option on your application.This is an important decision.The death benefit option you choose will have an impact on the dollar value of the death benefit, on your cash value, and on the amount of cost of insurance charges you pay. If you do not select a death benefit option on your application, then Option A will become the death benefit option for your Policy by default. You may find OptionA more suitable for you if your goal is to increase your cash value through positive investment experience.You may find Option B more suitable if your goal is to increase your total death benefit.You may find Option C more suitable if your goal is to increase your total death benefit before you reach attained age 70, and to increase your cash value through positive investment experience thereafter. Changing the Death Benefit Option After the third Policy year, you may change your death benefit option once each Policy year which may affect the specified amount.We will notify you of the new specified amount. Changes to the Death Benefit Option are subject to the following: · You must send your written request, in good order, to our mailing address or fax it to us at 1-727-299-1620 . · The effective date of the change will be the Monthiversary on or following the date when we receive your request for a change. · You may not make a change that would decrease the specified amount below the minimum specified amount shown on your Policy schedule page. · There may be adverse federal tax consequences. You should consult a tax advisor before changing your Policy's death benefit option. Decreasing the Specified Amount After the Policy has been in force for three years, you may decrease the specified amount once each Policy year.A decrease in the specified amount will affect your cost of insurance charge, your guideline premium tax compliance, your Modified Endowment Contract, and your minimum monthly guarantee premium, and may have adverse federal tax consequences.You should consult a tax advisor before decreasing your Policy’s specified amount. Conditions for decreasing the specified amount: · You must send your written request , in good order, to our mailing address or you may fax it to us at 1-727-299-1620. · Decreases are allowed only after the third Policy year . · You may not decrease your specified amount lower than the minimum specified amount shown on your Policy schedule page . · You may not decrease your specified amount if it would disqualify your Policy as life insurance under the Internal Revenue Code . · We may limit the amount of the decrease to no more than 20% of the specified amount . · A decrease in specified amount will take effect on the Monthiversary on or after we receive your written request, in good order , at our mailing address . · We will assess a pro rata decrease charge against the cash value if you request a decrease in your specified amount within the first 15 Policy years. No Increases in the Specified Amount We do not allow increases in the specified amount.If you want additional insurance, you may purchase a term rider (PIR or PIR Plus) or purchase an additional policy(ies) naming the same owner. 49 Payment Options There are several ways of receiving proceeds under the death benefit and surrender provisions of the Policy, other than in a lump sum.For more information, please refer to the section entitled “ Settlement Options” in this prospectus. Surrenders and Cash Withdrawals Surrenders You must make a written request to surrender your Policy for its net surrender value as calculated at the end of the valuation date on which we receive your request at our mailing address. We may require an original signature with such request. Written requests to surrender a Policy that are received at our mailing address, in good order, before the NYSE closes are priced using the subaccount unit value determined at the close of that regular business session of the NYSE (usually 4:00 p.m. Eastern time).If we receive a written request at our mailing address after the NYSE closes or on a day that the NYSE is closed for trading , we will process the surrender request using the subaccount unit value determined at the close of the next regular business session of the NYSE . Please Note: All surrender requests must be submitted in good order to avoid a delay in processing your request. The insured must be alive, the Policy must be in force, and it must be before the maturity date when you make your written request. A surrender is effective as of the date when we receive your written request, in good order, at our mailing address. You will incur a surrender charge if you surrender the Policy during the first 15 Policy years. Once you surrender your Policy, all coverage and other benefits under it cease and cannot be reinstated.We will normally pay you the net surrender value in a lump sum within seven days or under a settlement option. A surrender may have tax consequences. For more information on tax consequences, please refer to the section entitled "Federal Income Tax Considerations" in this prospectus. All surrender requests must be submitted in good order to avoid a delay in processing your request. Cash Withdrawals After the first Policy year, you may request a cash withdrawal of a portion of your cash value subject to certain conditions. (Note: All requests for a withdrawal must be submitted in good order to avoid a delay in processing your request. Cash withdrawal conditions: · You must send your written cash withdrawal request with an original signature , in good order, to our mailing address.If your withdrawal request is less than $500,000, then you may fax it to us at 1-727-299-1620. · We reserve the right to limit the number ofwithdrawals to one cash withdrawal per Policy year. · We may limit the amount you can withdraw to a minimum of $500, and to no more than 10% of the net surrender value. · The remaining net surrender value after the cash withdrawal must be at least $500. · You may not take a cash withdrawal if it will reduce the specified amount below the minimum specified amount set forth in the Policy. · You may specify the subaccount(s) and the fixed account from which to make the withdrawal.If you do not specify an account, we will take the withdrawal from each account in accordance with your current premium allocation instructions. If this is not possible, the withdrawal amount will be withdrawn pro-rata from all accounts. · We generally will pay a cash withdrawal request within seven days following the valuation date we receive the request, in good order, at our mailing address. · We will deduct a processing fee equal to $25 or 2% of the amount you withdraw, whichever is less. We deduct this amount from the withdrawal, and we pay you the balance. · You may not take a cash withdrawal that would disqualify your Policy as life insurance under the Internal Revenue Code. · A cash withdrawal may have tax consequences. 50 A cash withdrawal will reduce the cash value by the amount of the cash withdrawal, and in most cases, will reduce the death benefit by at least the amount of the cash withdrawal.When death benefit Option A is in effect, a cash withdrawal will reduce the specified amount by an amount equal to the amount of the cash withdrawal.You also may have to pay higher minimum monthly guarantee premiums.We will not impose a pro rata decrease charge when the specified amount is decreased as a result of taking a cash withdrawal. When we incur extraordinary expenses, such as overnight mail expenses or wire service fees, for expediting delivery of your cash withdrawal or complete surrender payment, we will deduct that charge from the payment.We currently charge $20 for an overnight delivery ($30 for Saturday delivery) and $25 for wire service.You can obtain further information about these charges by contacting us at our administrative office or our mailing address. Canceling a Policy (Free-Look Period) You may cancel a Policy for a refund during the "free-look period" by returning it, with a written request to cancel the Policy, to our mailing address or administrative office, to one of our branch offices or to the registered representative who sold you the Policy.The” free-look period” generally expires 10days after you receive the Policy but i n some states you may have more than 10days. If you decide to cancel the Policy during the “free-look period,” we will treat the Policy as if it had never been issued.We will pay the refund within seven days after the written request and we receive the returned Policy at our administrative office or mailing address. If your state requires us to allocate premiums according to a policyowner’s instructions during the “free-look period” then the amount of the refund will be: · A ny charges and taxes we deduct from your premiums; plus · A ny monthly deductions or other charges we deducted from amounts you allocated to the subaccounts and the fixed account ; plus · Your cash value in the subaccounts and the fixed account on the date the written request and Policy are received, in good order, at our mailing address. Some states may require us to refund all of the premiums you paid for the Policy . Signature Guarantees Signature guarantees are relied upon as a means of preventing the perpetuation of fraud in financial transactions, including the disbursement of funds or assets from a victim's account with a financial institution or a provider of financial services.They provide protection to investors by, for example, making it more difficult for a person to take another person's money by forging a signature on a written request for the disbursement of funds. As a protection against fraud, we may require that the following transaction requests include a Medallion signature guarantee: · A ll requests for disbursements (i.e., cash withdrawals and surrenders) of $500,000 or more . · A ny disbursement request made on or within 10 days of our receipt of a request to change the address of record for an owner's Policy. · A ny disbursement request when Western Reserve has been directed to send proceeds to a different address from the address of record for that owner's account.Please N ote:This requirement will not apply to disbursement requests made in connection with exchanges of one annuity policy for another with the same owner in a "tax-free exchange" under Section 1035 of the Internal Revenue Code. · Any transaction where the owner’s signature on a request submitted does not match the signature in ourfiles. 51 An investor can obtain a signature guarantee from more than 7,000 financial institutions across the United States and Canada that participate in a Medallion signature guarantee program.This includes many: · N ational and state banks . · S avings banks and savings and loan associations . · S ecurities brokers and dealers . · C redit unions. The best source of a signature guarantee is a bank, savings and loan association, brokerage firm, or credit union with which you do business.Guarantor firms may, but frequently do not, charge a fee for their services. A notary public cannot provide a signature guarantee.Notarization will not substitute for a signature guarantee. Loans General After the first Policy year (as long as the Policy is in force) you may borrow money from the Policy using the Policy’s net surrender value as the only security for the loan.We may permit a loan prior to the first Policy anniversary for Policies issued pursuant to 1035 Exchanges.A loan that is taken from and secured by a Policy may have tax consequences.See "Federal Income Tax Considerations." Policy loans are subject to · W e may require you to borrow at least $500 . certain conditions: · T he maximum amount you may borrow is 90% of the cash value, minus any surrender charge and minus any outstanding loan amount. When you take a loan, we will withdraw an amount equal to the requested loan plus interest in advance until the next Policy anniversary from each of the subaccounts and the fixed account based on your current premium allocation instructions (unless you specify otherwise).We will transfer that amount to the loan reserve account.The loan reserve account is the portion of the fixed account to which amounts are transferred as collateral for a Policy loan. We normally pay the amount of the loan within seven days after we receive a loan request in good order at our mailing address or, in limited circumstances described below, by telephone or fax or at our administrative office. We may postpone payment of loans under certain conditions. You may request a loan by telephone by calling us at our administrative office at 1-800-851-9777, Monday - Friday, between the hours of 8:30 a.m. - 7:00 p.m. Eastern time.If the loan amount you request exceeds $500,000 or if the address of record has been changed within the past 10days, we may reject your request or require a signature guarantee.If you do not want the ability to request a loan by telephone, you should notify us in writing at our mailing address.You will be required to provide certain information for identification purposes when you request a loan by telephone. We may ask you to provide us with written confirmation of your request. We will not be liable for processing a loan request if we believe the request is genuine. (Note: All loan requests must be submitted in good order to avoid a delay in processing your request.) If your loan request is less than $500,000, then you may fax it to us at 1-727-299-1620.We will not be responsible for any transmittal problems when you fax your request unless you report it to us within five business days and send us proof of your fax transmittal. You can repay a loan at any time while the Policy is in force.Loan repayments must be sent to our mailing address and will be credited as of the date received. Repayments can also be made through your bank account; please call our administrative office for details regarding such payments. At each Policy anniversary, we will compare the outstanding loan amount to the amount in the loan reserve account.At each such time, if the outstanding loan amount exceeds the amount in the loan reserve account, we will withdraw the difference from the subaccounts and the fixed account and transfer it to the loan reserve account, in the same manner as when a loan is made. If the amount in the loan reserve account exceeds the amount of the outstanding loan, we will withdraw the difference from the loan reserve and transfer it to the subaccounts and the fixed account in the same manner as current premiums are allocated.No charge will be imposed for these transfers, and these transfers are not treated as transfers in calculating the transfer charge.We reserve the right to require a transfer to the fixed account if the loans were originally transferred from the fixed account. 52 Interest Rate Charged We will charge you an effective annual interest rate on a Policy loan of 5.2% that is payable annually in advance. Loan interest that is unpaid when due will be added to the amount of the loan on each Policy anniversary and will bear interest at the same rate. Loan Reserve Account Interest Rate Credited We will credit the amount in the loan reserve account with interest at an effective annual rate of at least 4.0%.We may credit a higher rate, but we are not obligated to do so. · We currently credit interest at an effective annual rate of 4.75% in arrears on amounts you borrow during the first ten Policy years. · After the tenth Policy year, on all amounts that you have borrowed, we currently credit interest to the part of the cash value in excess of the premiums paid less withdrawals at an interest rate equal to the interest rate we charge on the total loan.The remaining portion, equal to the cost basis, is currently credited an effective annual rate of 4.75% in arrears . Effect of Policy Loans A Policy loan reduces the death benefit proceeds and net surrender value by the amount of any outstanding loan amount.Repaying the loan causes the death benefit proceeds and net surrender value to increase by the amount of the repayment.As long as a loan is outstanding, we hold an amount equal to the loan plus interest charged in advance until the next Policy anniversary in the loan reserve account.This amount is not affected by the separate account's investment performance and may not be credited with the interest rates accruing on any unloaned portion of the cash value in the fixed account. Amounts transferred from the separate account to the loan reserve account will reduce the value in the separate account and we will credit such amounts with an interest rate declared by us rather than a rate of return reflecting the investment results of the separate account. We also currently charge interest on Policy loans at an annual interest rate of 5.2% in advance.Because interest is added to the amount of the Policy loan to be repaid, the size of the loan will constantly increase unless the Policy loan is repaid. There are risks involved in taking a Policy loan, including the potential for a Policy to lapse if projected earnings, taking into account outstanding loans, are not achieved.A Policy loan may also have possible adverse tax consequences. You should consult a tax advisor before taking out a Policy loan. We will notify you (and any assignee of record) if a loan causes your net surrender value to reach zero.If you do not submit a sufficient payment within 61days from the date of the notice, your Policy may lapse. Policy Lapse and Reinstatement Lapse Your Policy may not necessarily lapse (terminate without value) if you fail to make a planned periodic payment.However, even if you make all your planned periodic payments, there is a possibility that your Policy will lose value and lapse.This Policy provides a no lapse period guaranteed as described below. Once your no lapse period ends, or if the no lapse period guarantee is not in effect, your Policy may lapse (terminate without value) if the net surrender value on any Monthiversary is less than the monthly deductions due on that day.Such lapse might occur if unfavorable investment experience, loans and cash withdrawals cause a decrease in the net surrender value, or you have not paid sufficient premiums (as discussed below) to offset the cost monthly deductions. If the net surrender value is not enough to pay the monthly deductions, we will mail a notice to your last known address and any assignee of record.The notice will specify the minimum payment you must pay and the final date by which we must receive the payment to prevent a lapse. We generally require that you make the payment within 61days after the date of the notice.This 61-day period is called the grace period. We pay the death benefit proceeds if an insured dies during the grace period.If we do not receive the specified minimum payment by the end of the grace period, all coverage under the Policy will terminate without value. Your Policy is a flexible premium policy that is subject to certain monthly deductions that are dependent upon among other factors, the characteristics of the insureds, riders associated with your Policy, and your Policy’s specified amount.If you Policy does lapse and you choose to reinstate it, you will be required to make additional payments.The payments needed to reinstate the Policy will depend on whether the no-lapse date has passed.Please refer to the section below entitled “Reinstatement” for a description of the payments that may be required to reinstate your Policy. 53 No Lapse Period Guarantee This Policy provides a no lapse guarantee during the no lapse period.As long as you keep the no lapse period guarantee in effect, your Policy will not lapse and no grace period will begin.Even if your net surrender value is not enough to pay your monthly deductions, the Policy will not lapse as long as the no lapse period guarantee is in effect.The no lapse period guarantee will not extend beyond the no lapse date stated in your Policy, except as explained below in “Extension of No Lapse Guarantee Period.” . Each month we determine whether the no lapse period is still in effect.If the no lapse period guarantee is not in effect and the Policy is still in force, then it can be restored by paying sufficient minimum monthly guarantee premiums at any time before the no lapse date. No lapse date · For a Policy issued to any insured ages 0-60, the no lapse date is the lesser of 20 years or until the insured’s attained age is 65. · For a Policy issued to an insured ages 61-80, the no lapse date is the fifth Policy anniversary. The no lapse date is specified in your Policy, or as explained below in “Extension of No Lapse Guarantee Period.” Keeping the no lapse guarantee in effect: · The no lapse period guarantee will not be effective if you do not pay sufficient minimum monthly guarantee premiums. · You must pay total premiums (minus withdrawals, outstanding loan amounts, and any pro rata decrease charge) that equal at least : > The sum of the minimum monthly guarantee premiums in effect for each month from the Policy date up to and including the current month. Effect of changes on minimum monthly guarantee premium: · We will recalculate the amount of the minimum monthly guarantee premium if , during the no lapse period, you change death benefit options, decrease the specified amount, or add, increase or decrease a rider . · Depending on the change made to the Policy or rider and the resulting impact on the level of the minimum monthly guaranteed premium, you may need to pay additional premiums to keep the Policy in force.Except as described below, we normally will not extend the length of the no lapse period. You will lessen the risk of Policy lapse if you keep the no lapse period guarantee in effect.Before you take a cash withdrawal or a loan or decrease the specified amount or add, increase or decrease a rider you should consider carefully the effect it will have on the no lapse period guarantee. See “Minimum Monthly Guarantee Premium” for a discussion of how the minimum monthly guarantee premium is calculated and can change. Extension of No Lapse Guarantee Period The no lapse date for all Policies that were in force on May 1, 2009, with a no lapse date indicated on the policy schedule page in 2006, 2007, 2008, 2009, 2010 or 2011, has been automatically extended to the Policy Anniversary in 2012.The minimum monthly guarantee premium will not be changed, but if a cash withdrawal or a loan has been taken, or if requested in the future, additional minimum premiums may need to be paid to maintain the No Lapse guarantee. If an affected Policy lapses and is reinstated before January 1, 2012, the extended No Lapse date will remain in effect. 54 Reinstatement We may reinstate a lapsed Policy within five years after the lapse (and prior to the maturity date). To reinstate the Policy you must: · S ubmit a written application for reinstatement to our mailing address . · P rovide evidence of insurability satisfactory to us . · M ake a minimum premium payment as follows . · If the no lapse period has expired, then the policyowner must pay an amount sufficient to provide a net premium equal to any uncollected monthly deductions due up to the time of termination, plus two monthly deductions due in advance at the time of reinstatement, plus an amount sufficient to increase the cash value above surrender charges in effect at the time of reinstatement. · If the no lapse period has not expired, the required premium will be the lesser of the premium described above, or the total minimum monthly guarantee premium from policy issue through the month of lapse, plus two months of minimum monthly guarantee premiums, minus premiums previously paid net of withdrawals, outstanding loans, accrued loan interest, and decrease charges. The cash value of the loan reserve account on the reinstatement date will be zero.Your net surrender value on the reinstatement date will equal the cash value at the time your Policy lapsed, plus any net premiums you pay at reinstatement, minus one monthly deduction and any surrender charge that we would assess if you were to surrender the Policy.The reinstatement date for your Policy will be the Monthiversary on or following the day we approve your application for reinstatement.We may decline a request for reinstatement. We will not reinstate indebtedness ( i.e ., outstanding loans plus any accrued interest at the time your Policy lapsed). Federal Income Tax Considerations The following summarizes some of the basic federal income tax considerations associated with a Policy and does not purport to be complete or to cover all situations.This discussion is not intended as tax advice.Please consult counsel or other qualified tax advisors for more complete information.We base this discussion on our understanding of the present federal income tax laws as they are currently interpreted by the Internal Revenue Service (the "IRS").Federal income tax laws and the current interpretations by the IRS may change. Tax Status of the Policy A Policy must satisfy certain requirements set forth in the Internal Revenue Code (the "Code") in order to qualify as a life insurance policy for federal income tax purposes and to receive the tax treatment normally accorded life insurance policies under federal tax law.Guidance as to how these requirements are to be applied is limited.Nevertheless, we believe that this Policy should generally satisfy the applicable Code requirements. It is also uncertain whether death benefits under policies where the maturity date has been extended will be excludible from the beneficiary’s gross income and whether policy cash value will be deemed to be distributed to you on the original maturity date.Such a deemed distribution may be taxable.If it is subsequently determined that a Policy does not satisfy the applicable requirements, we may take appropriate steps to bring the Policy into compliance with such requirements and we reserve the right to restrict Policy transactions in order to do so. In certain circumstances, owners of variable life insurance policies have been considered for federal income tax purposes to be the owners of the assets of the separate account supporting their policies due to their ability to exercise investment control over those assets.Where this is the case, the policyowners have been currently taxed on income and gains attributable to the separate account assets.There is little guidance in this area, and some features of the Policies, such as your flexibility to allocate premiums and cash values, have not been explicitly addressed in published rulings.We believe that the Policy does not give you investment control over separate account assets. In addition, the Code requires that the investments of the separate account be "adequately diversified" in order to treat the Policy as a life insurance policy for federal income tax purposes.We intend that the separate account, through the portfolios, will satisfy these diversification requirements. The following discussion assumes that the Policy will qualify as a life insurance policy for federal income tax purposes. 55 Tax Treatment of Policy Benefits In General.We believe that the Policy described in this prospectus is a life insurance policy under Code Section 7702.Section 7702 defines a life insurance policy for federal income tax purposes and places limits on the relationship of the cash value to the death benefit.As life insurance policies, the death benefits of the policies are generally excludable from the gross income of the beneficiaries.In the absence of any guidance from the IRS on the issue, we believe that providing an amount at risk after age 99 in the manner provided should be sufficient to maintain the excludability of the death benefit after age 99.However, lack of specific IRS guidance makes the tax treatment of the death benefit after age 99 uncertain.Also, any increase in cash value should generally not be taxable until received by you or your designee.However, if your Policy is a modified endowment contract as defined in Code Section 7702A you may be taxed to the extent of gain in the Policy when you take a Policy loan, pledge or assign the Policy. Federal, state and local transfer, estate and other tax consequences of ownership or receipt of Policy proceeds depend on your circumstances and the beneficiary's circumstances. A tax advisor should be consulted on these consequences. Generally, you will not be deemed to be in constructive receipt of the cash value until there is a distribution.When distributions from a Policy occur, or when loans are taken out from or secured by a Policy (e.g., by assignment), the tax consequences depend on whether the Policy is classified as a MEC.Moreover, if a loan from a Policy that is not a MEC is outstanding when the Policy is surrendered or lapses, the amount of outstanding indebtedness will be considered an amount distributed and will be taxed accordingly. Modified Endowment Contracts. Under the Code, certain life insurance policies are classified as MECs and receive less favorable tax treatment than other life insurance policies.The rules are too complex to summarize here, but generally depend on the amount of premiums paid during the first seven Policy years or in the seven Policy years following certain changes in the Policy. Certain changes in the Policy after it is issued could also cause the Policy to be classified as a MEC.Among other things, a reduction in benefits could cause a Policy to become a MEC.Due to the Policy's flexibility, each Policy's circumstances will determine whether the Policy is classified as a MEC.If you do not want your Policy to be classified as a MEC, you should consult a tax advisor to determine the circumstances, if any, under which your Policy would or would not be classified as a MEC. Upon issue of your Policy, we will notify you as to whether or not your Policy is classified as a MEC based on the initial premium we receive.If your Policy is not a MEC at issue, then you will also be notified of the maximum amount of additional premiums you can pay without causing your Policy to be classified as a MEC.If a payment would cause your Policy to become a MEC, you and your registered representative will be notified.At that time, you will need to notify us if you want to continue your Policy as a MEC.Unless you notify us that you do want to continue your Policy as a MEC, we will refund the dollar amount of the excess premium that would cause the Policy to become a MEC. Distributions (other than Death Benefits) from MECs. Policies classified as MECs are subject to the following tax rules: · All distributions other than death benefits from a MEC, including distributions upon surrender and cash withdrawals, will be treated first as distributions of gain taxable as ordinary income.They will be treated as tax-free recovery of the owner's investment in the Policy only after all gain has been distributed.Your investment in the Policy is generally your total premium payments.When a distribution is taken from the Policy, your investment in the Policy is reduced by the amount of the distribution that is tax-free. · Loans taken from or secured by (e.g., by assignment) or pledges of such a Policy and increases in cash value secured by such loan or pledge are treated as distributions and taxed accordingly.If the Policy is part of a collateral assignment split dollar arrangement, the initial assignment as well as increases in cash value during the assignment may be treated as distributions and considered taxable. · A 10% additional federal income tax is imposed on the amount included in income except where the distribution or loan is made when you have attained age 591⁄2 or are disabled, or where the distribution is part of a series of substantially equal periodic payments for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and the beneficiary. · If a Policy becomes a MEC, distributions that occur during the Policy year will be taxed as distributions from a MEC. In addition, the IRS has the authority, but has not yet done so, to issue regulations providing that distributions from a Policy that are made within two years before it becomes a MEC will also be taxed in this manner. 56 Distributions (other than Death Benefits) from Policies that are not MECs.Distributions from a Policy that is not a MEC are generally treated first as a recovery of your investment in the Policy, and as taxable income after the recovery of all investment in the Policy.However, certain distributions, which must be made in order to enable the Policy to continue to qualify as a life insurance policy for federal income tax purposes if Policy benefits are reduced during the first 15 Policy years, may be treated in whole or in part as ordinary income subject to tax.Distributions from or loans from or secured by a Policy that is not a MEC are not subject to the 10% additional tax applicable to MECs . Policy Loans.Loans from or secured by a Policy that is not a MEC are generally not treated as distributions. Instead, such loans are treated as indebtedness.If a loan from a Policy that is not a MEC is outstanding when the Policy is surrendered or lapses, the amount of the outstanding indebtedness will be taxed as if it were a distribution at that time.The tax consequences associated with Policy loans outstanding after the first 10 Policy years with preferred loan rates are less clear and a tax advisor should be consulted about such loans. Deductibility of Policy Loan Interest. In general, interest you pay on a loan from a Policy will not be deductible.Before taking out a Policy loan, you should consult a tax advisor as to the tax consequences. Investment in the Policy.Your investment in the Policy is generally the sum of the premium payments you made. When a distribution from the Policy occurs, your investment in the Policy is reduced by the amount of the distribution that is tax-free. Withholding.To the extent that Policy distributions are taxable, they are generally subject to withholding for the recipient's federal income tax liability.The federal income tax withholding rate is generally 10% of the taxable amount of the distribution.Withholding applies only if the taxable amount of all distributions are at least $200 during a taxable year.Some states also require withholding for state income taxes.With the exception of amounts that represent eligible rollover distributions from Pension Plans and 403(b) arrangements, which are subject to mandatory withholding of 20% for federal tax, recipients can generally elect, however, not to have tax withheld from distributions.If the taxable distributions are delivered to foreign countries, U.S. persons may not elect out of withholding.Taxable distributions to non-resident aliens are generally subject to withholding at a 30% rate unless withholding is eliminated under an international treaty with the United States.The payment of death benefits is generally not subject to withholding. Business Uses of the Policy. The Policy may be used in various arrangements, including nonqualified deferred compensation or salary continuance plans, split dollar insurance plans, executive bonus plans, retiree medical benefit plans and others.The tax consequences of such plans and business uses of the Policy may vary depending on the particular facts and circumstances of each individual arrangement and business uses of the Policy.Therefore, if you are contemplating using the Policy in any such arrangement, you should be sure to consult a tax advisor as to tax attributes of the arrangement and in its use of life insurance. In recent years, moreover, Congress and the IRS have adopted new rules relating to nonqualified deferred compensation and to life insurance owned by businesses and life insurance companies used in split-dollar arrangements. The IRS recently issued new guidance regarding concerns in the use of life insurance in employee welfare plans, including, but not limited to, the deduction of employer contributions and the status of such plans as listed transactions.Any business contemplating the purchase of a new Policy or a change in an existing Policy should consult a tax advisor.Recent legislation under Section 101(j) of the Internal Revenue Code has imposed notice, consent and other provisions on policies owned by employers and certain of their affiliates, owners and employees to receive death benefits tax-free and inserted additional tax reporting requirements. Alternative Minimum Tax.There also may be an indirect tax upon the income in the Policy or the proceeds of a Policy under the federal corporate alternative minimum tax, if the policyowner is subject to that tax. Terminal Illness Accelerated Death Benefit Rider.We believe that the single-sum payment we make under this rider should be fully excludable from the gross income of the beneficiary, except in certain business contexts.You should consult a tax advisor about the consequences of adding this rider to your Policy, or requesting a single-sum payment. Continuation of Policy Beyond Age 100.The tax consequences of continuing the Policy beyond the insured’s attained age 100 are unclear and may include taxation of the gain in the Policy at the original maturity date or the taxation of the death benefit in whole or in part.You should consult a tax advisor if you intend to keep the Policy in force beyond the insured’s attained age 100. 57 Other Tax Considerations.The transfer of the Policy or designation of a beneficiary may have federal, state, and/or local transfer and inheritance tax consequences, including the imposition of gift, estate, and generation-skipping transfer taxes.The individual situation of each owner or beneficiary will determine the extent, if any, to which federal, state, and local transfer and inheritance taxes may be imposed and how ownership or receipt of Policy proceeds will be treated for purposes of federal, state and local estate, inheritance, generation-skipping and other taxes. Special Rules for Pension Plans and Section 403(b) Arrangements. If the Policy is purchased in connection with a section 401(a) qualified pension or profit sharing plan, including a section 401(k) plan, or in connection with a section 403(b) plan or program, federal and state and estate tax consequences could differ from those stated in this prospectus.The purchase may also affect the qualified status of the plan.You should consult a qualified tax advisor in connection with such purchase. Policies owned under these types of plans may be subject to the Employee Retirement Income Security Act of 1974, or ERISA, which may impose additional requirements on the purchase of policies by such plans.You should consult a qualified advisor regarding ERISA. Please Note : In 2001, Congress enacted the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”), which modified the estate, gift and generation-skipping transfer taxes through 2009 and eliminated the estate tax (but not the gift tax) and replaced it with a carryover basis income tax regime for estates of decedents dying in 2010, and also eliminated the generation-skipping transfer tax for transfers made in 2010. Recent legislation has generally extended the EGGTRA provisions existing in 2009 and reunified the estate and gift transfer taxes for 2011 and 2012. The uncertainty as to future estate, gift and generation-skipping transfer taxes underscores the importance of seeking guidance from a qualified advisor to help ensure that your estate plan adequately addresses your needs and that of your beneficiaries under all possible scenarios. Other Policy Information Settlement Options If you surrender the Policy, you may elect to receive the net surrender value in either a lump sum or as a series of regular income payments under one of the three settlement options described below.In either event, life insurance coverage ends. Also, when the insured dies, the beneficiary may apply the lump sum death benefit proceeds to one of the same settlement options.If the regular payment under a settlement option would be less than $100, we will instead pay the proceeds in one lump sum.We may make other settlement options available in the future. Once we begin making payments under a settlement option, you or the beneficiary will no longer have any value in the subaccounts or the fixed account.Instead, the only entitlement will be the amount of the regular payment for the period selected under the terms of the settlement option chosen.Depending upon the circumstances, the effective date of a settlement option is the surrender date or the insured's date of death. Under any settlement option, the dollar amount of each payment will depend on four things: · T he amount of the surrender on the surrender date or death benefit proceeds on the insured's date of death . · T he interest rate we credit on those amounts (we guarantee a minimum annual interest rate of 3.0%) . · T he mortality tables we use . · T he specific payment option(s) you choose. Option 1Equal Monthly Installments for a Fixed Period · We will pay the proceeds, plus interest, in equal monthly installments for a fixed period of your choice, but not longer than 240 months. · We will stop making payments once we have made all the payments for the period selected. Option 2Equal Monthly Installments for Life (Life Income) At your or the beneficiary's direction, we will make equal monthly installments: · O nly for the life of the payee, at the end of which payments will end; or · F or the longer of the payee's life, or for 10 years if the payee dies before the end of the first 10 years of payments; or · F or the longer of the payee's life, or until the total amount of all payments we have made equals the proceeds that were applied to the settlement option. Option 3Equal Monthly Installments for the Life of the Payee and then to a Designated · We will make equal monthly payments during the joint lifetime of two persons, first to a chosen payee, and then to a co-payee, if living, upon the death of the payee. Survivor (Joint and Survivor) · Payments to the co-payee, if living, upon the payee's death will equal either: > T he full amount paid to the payee before the payee's death; or > T wo-thirds of the amount paid to the payee before the payee's death. · All payments will cease upon the death of the co-payee. 58 Benefits at Maturity If the insured is living and the Policy is in force, the Policy will mature on the Policy anniversary nearest the insured's 95th birthday.This is the maturity date. On the maturity date we will pay you the net surrender value of your Policy. If your Policy was issued before May 1, 1999, and you send a written request to our mailing address, we may extend the maturity date if your Policy is still in force on the maturity date and there are no adverse tax consequences in doing so.You must submit a written request for the extension between 90 and 180 days prior to the maturity date.We must agree to the extension. If your Policy was issued on or after May 1, 1999, and you send a written request to our mailing address, we will extend the maturity date if your Policy is still in force on the maturity date.Any riders in force on the scheduled maturity date will terminate on that date and will not be extended. Interest on any outstanding Policy loans will continue to accrue during the period for which the maturity date is extended.You must submit a written request to our mailing address, for the extension between 90 and 180days prior to the maturity date and elect one of the following: 1. If you had previously selected death benefit Option B or C, we will change the death benefit to Option A.On each valuation date, we will adjust the specified amount to equal the cash value, and the limitation percentage will be 100%.We will not permit you to make additional premium payments unless it is required to prevent the Policy from lapsing. We will waive all future monthly deductions; or 2. We will automatically extend the maturity date until the next Policy anniversary.You must submit a written request to our mailing address, between 90 and 180 days before each subsequent Policy anniversary, stating that you wish to extend the maturity date for another Policy year. All benefits and charges will continue as set forth in your Policy.We will charge the then current cost of insurance rates. If you choose 2 above, you may change your election to 1 above at any time.However, if you choose 1 above, then you may not change your election to 2 above. The tax consequences of extending the maturity date beyond the 100th birthday of the insured are uncertain and may include taxation of the gain in the Policy at the original maturity date or taxation of the death benefit in whole or in part.You should consult a tax advisor as to those consequences. Payments We Make We usually pay the amounts of any surrender, cash withdrawal, death benefit proceeds, or settlement options within seven calendar days after we receive all applicable written notices and/or due proofs of death in good order, at our mailing address.However, we can postpone such payments if any of the following occur : · T he NYSE is closed, other than customary weekend and holiday closing, or trading on the NYSE is restricted as determined by the SEC . · T he SEC permits, by an order, the postponement for the protection of policyowners . · T he SEC determines that an emergency exists that would make the disposal of securities held in the separate account or the determination of their value not reasonably practicable . · W hen mandated under applicable law. · · In In addition, pursuant to SEC rules,either theTransamerica AEGON MoneyMarketVP portfolio or the ProFund VP Money Market portfolio suspends payment of redemption proceeds in connection with a liquidation of suchportfolio, we will delay payment of any transfer, partial withdrawal, surrender, loan, or death benefitfrom theTransamerica AEGONMoney Market subaccountor the ProFund VP Money Market subaccount until the portfolio is liquidated. 59 If you have submitted a recent check or draft, we have the right to defer payment of surrenders, cash withdrawals, death benefit proceeds, or payments under a settlement option until such check or draft has been honored.We also reserve the right to defer payment of transfers, cash withdrawals, death benefit proceeds, or surrenders from the fixed account for up to six months. If mandated under applicable law, we may be required to reject a premium payment and/or block a policyowner's account and thereby refuse to pay any request for transfers, withdrawals, surrenders, loans or death benefits until instructions are received from the appropriate regulators.We may also be required to provide additional information about you or your account to governmental regulators. Split Dollar Arrangements You may enter into a split dollar arrangement with another owner or another person(s) whereby the payment of premiums and the right to receive the benefits under the Policy (i.e., cash surrender value of insurance proceeds) are split between the parties.There are different ways of allocating these rights. For example, an employer and employee might agree that under a Policy on the life of the employee, the employer will pay the premiums and will have the right to receive the cash surrender value.The employee may designate the beneficiary to receive any insurance proceeds in excess of the cash surrender value.If the employee dies while such an arrangement is in effect, the employer would receive from the insurance proceeds the amount that he would have been entitled to receive upon surrender of the Policy and the employee's beneficiary would receive the balance of the proceeds. No transfer of Policy rights pursuant to a split dollar arrangement will be binding on us unless in writing and received by us at our mailing address. Split dollar arrangements may have tax consequences. You should consult a tax advisor before entering into a split dollar arrangement. On July 30, 2002, President Bush signed into law significant accounting and corporate governance reform legislation, known as the Sarbanes-Oxley Act of 2002 (the “Act”).The Act prohibits, with limited exceptions, publicly-traded companies, including non-U.S. companies that have securities listed on exchanges in the United States, from extending, directly or through a subsidiary, many types of personal loans to their directors or executive officers.It is possible that this prohibition may be interpreted as applying to split-dollar life insurance policies for directors and executive officers of such companies, since such insurance arguably can be viewed as involving a loan from the employer for at least some purposes. Although the prohibition on loans of publicly-traded companies was generally effective as of July 30, 2002, there is an exception for loans outstanding as of the date of enactment, as long as there is no material modification to the loan terms and the loan is not renewed after July 30, 2002.Any affected business contemplating the payment of a premium on an existing Policy, or the purchase of a new Policy, in connection with a split-dollar life insurance arrangement should consult legal counsel. In addition, the IRS issued guidance that affects the tax treatment of split-dollar arrangements and the Treasury Department issued final regulations that would significantly affect the tax treatment of such arrangements.The IRS guidance and the final regulations affect all split dollar arrangements, not just those involving publicly-traded companies.Consult your qualified tax advisor with respect to the effect of this current and proposed guidance on your split dollar policy. Policy Termination Your Policy will terminate on the earliest of: · T he maturity date . · T he end of the grace period . · T he date the insured dies . · T he date the Policy is surrendered. Assignment of the Policy You may assign your Policy by giving us written notice. We reserve the right, except to the extent prohibited by applicable laws, regulations, or actions of the State insurance commissioner, to require that the assignment will be effective only upon acceptance by us, and to refuse assignments or transfers at any time on a non-discriminatory basis. 60 Supplemental Benefits (Riders) The following supplemental benefits (riders)are available and may be added to your Policy. Monthly charges for these riders are deducted from the cash value as part of the monthly deductions.The riders available with the Policies do not build cash value and provide benefits that do not vary with the investment experience of the separate account. For purposes of the riders, the primary insured is the person insured under the Policy.These riders may not be available in all states, certain benefits and features may vary by state and they may be available under a different name in some states. Adding these supplemental benefits to an existing Policy or canceling them may have tax consequences; you should consult a tax advisor before doing so. Primary Insured Rider ("PIR") and Primary Insured Rider Plus ("PIR Plus") Under the PIR and the PIR Plus, we provide term insurance coverage on a different basis from the coverage in your Policy. Features of PIR and PIR Plus: · The rider increases the Policy’s death benefit by the rider’s face amount. · The PIR may be purchased from issue ages 0-80. · The PIR Plus may be purchased from issue ages 18-80. · The PIR terminates when the insured turns 90, and the PIR Plus terminates when the insured turns 85. · The minimum purchase amount for the PIR and PIR Plus is $25,000. There is no maximum purchase amount. · We do not assess any additional surrender charge for PIR and PIR Plus. · Generally PIR and PIR Plus coverage costs less than the insurance coverage under the Policy, but has no cash value. · You may cancel or reduce your rider coverage without decreasing your Policy's specified amount. · You may generally decrease your specified amount without reducing your rider coverage. Conditions to convert the rider: · Your request must be in writing and sent to our mailing address, in good order. · The primary insured has not reached his/her 70 th birthday. · The new policy is any permanent insurance policy that we currently offer. · Subject to the minimum specified amount required for the new policy, the amount of the insurance under the new policy will equal the specified amount in force under the rider as long as it meets the minimum specified amount requirements of a Base Policy. · We will base your premium on the primary insured's underwriting class under the rider. Termination of the rider: The rider will terminate on the earliest of: · When the insured turns 90 for a PIR and when the insured turns 85 for a PIR Plus; or · The date the Policy terminates for any reason except for the death of the primary insured; or · The date you fully convert the rider; or · The Monthiversary when the rider terminates upon the owner’s written request. It may cost you less to reduce your PIR or PIR Plus coverage than to decrease your Policy’s specified amount, because we do not deduct a surrender charge in connection with your PIR or PIR Plus.It may cost you more to keep a higher specified amount under the Base Policy, because the specified amount may have a cost of insurance that is higher than the cost of the same amount of coverage under your PIR or PIR Plus. You should consult your registered representative to determine if you would benefit from PIR or PIR Plus. We may discontinue offering PIR or PIR Plus at any time.We may also modify the terms of these riders for new policies. 61 Other Insured Rider This rider may insure the spouse (or a non-spouse Other Insured where required by state law) and/or dependent children of the primary insured. Please note that if a non-spouse Other Insured, as required under state law, is the insured, there may be adverse tax consequences.You should consult a qualified tax advisor in connection with the purchase of this rider. Subject to the terms of the rider, we will pay the specified amount of the rider to the primary beneficiary selected.Available for other insured issue ages 0-80, our minimum specified amount for this rider is $10,000.The maximum specified amount is the lesser of $500,000 or the amount of coverage on the primary insured.The maximum number of Other Insured Riders that is allowed on any one Policy is five (5).We will pay the rider's face amount when we receive proof at our administrative office of the Other Insured's death. Please refer to the applicable fee tables for your Policy to determine the respective charges for this rider. Subject to the following conditions, on any Monthiversary while the rider is in force, you may convert it to a new policy on the Other Insured's life (without evidence of insurability). Conditions to convert the rider : · Your request, in good order, must be in writing and sent to our administrative office. · The Other Insured has not reached his/her 70 th birthday. · The new policy is any permanent insurance policy that we currently offer for conversion. · Subject to the minimum specified amount required for the new policy, the amount of the insurance under the new policy will equal the face amount in force under the rider as long as it meets the minimum specified amount requirements of the original Policy. · We will base the premium for the new policy on the Other Insured's underwriting class under the rider. Termination of the rider: The rider will terminate on the earliest of: · The maturity date of the Policy; or · The Policy anniversary nearest to the other insured's 95 th birthday; or · The date the Policy terminates for any reason except for the death of the primary insured; or · 31 days after the death of the primary insured; or · The date of conversion of this rider; or · The Monthiversarywhen the rider terminates upon the owner’s written request. Children's Insurance Rider This rider provides insurance on the primary insured’s children who are between the ages of 15 days and 18 years old on the effective date of the rider or when later added to the rider due to birth or legal adoption.The coverage for any insured child will terminate on the Monthiversary following that child’s 25 th birthday. Our minimum face amount for this rider is $2,000 and the maximum face amount is $10,000. We will pay a death benefit once we receive proof in good order at our administrative office that the insured child died while the rider was in force for that child. At each child’s age 25 this rider may be converted to a new policy for five times the face amount of the rider. If the primary insured dies while the rider is in force, we will terminate the rider 31days after the death, and we will offer a separate life insurance policy to each insured child for an amount equal to the face amount of the rider. Accidental Death Benefit Rider Available to primary insured issue ages 15-59, the minimum specified amount for this rider is $10,000.The maximum specified amount available for the rider is the lesser of (i) $150,000 or (ii) 150% of the Policy's specified amount. 62 Subject to certain limitations, we will pay the face amount if the primary insured's death results solely from accidental bodily injury where: · T he death is caused by external, violent, and accidental means . · T he death occurs within 90days of the accident . · T he death occurs while the rider is in force. The rider will terminate on the earliest of: · T he Policy anniversary nearest the primary insured's 70th birthday; or · T he date the Policy terminates; or · T he Monthiversary when the rider terminates upon the owner's written request. Disability Waiver Rider Subject to certain conditions, we will waive the Policy's monthly deductions while the insured is disabled. You may purchase this rider if the primary insured’s issue age is between 15-55years of age at the time the rider is purchased. Before we waive any monthly deductions, we must receive proof, in good order, at our administrative office that: · T he primary insured is totally disabled . · T he rider was in force when the primary insured became disabled . · T he primary insured’s total disability began before the Policy anniversary nearest his/her 60th birthday . · T he primary insured’s total disability has existed continuously for at least six months. We will not waive any deduction that becomes due more than one year before we receive written notice of your claim. Disability Waiver and Income Rider This rider has the same benefits as the Disability Waiver Rider, but adds a monthly income benefit for up to 120months.This rider may be purchased if your issue age is 15-55years of age.The minimum income amount for this rider is $10.The maximum income amount is the lesser of 0.2% of your specified amount or $300 per month. Terminal Illness Accelerated Death Benefit Rider This rider allows us to pay all or a portion of the death benefit once we receive proof, in good order, at our administrative office that the insured is ill and has a life expectancy of one year or less.A doctor must certify the insured's life expectancy. We will pay a "single-sum benefit" equal to: · T he death benefit on the date we pay the single-sum benefit; multiplied by · T he percentage of the death benefit you elected to receive (“election percentage”); divided by · 1 + i ("i" equals the Applicable Federal Interest Rate (3.46% for 2011 or the Policy loan interest rate expressed in arrears, whichever is greater) (“discount factor”); minus · A ny indebtedness at the time we pay the single-sum benefit, multiplied by · T he election percentage. The maximum terminal illness death benefit used to determine the single-sum benefit as defined above is equal to: · T he death benefit available under the Policy once we receive satisfactory proof that the insured is ill . plus · T he benefit available under any PIR or PIR Plus in force. · A single-sum benefit may not be greater than $500,000. The election percentage is a percentage that you select. It may not be greater than 100%. We will not pay a benefit under the rider if the insured's terminal condition results from self-inflicted injuries that occur during the period specified in your Policy's suicide provision. 63 The rider terminates at the earliest of: · T he date the Policy terminates . · T he date a settlement option takes effect . · T he date we pay a single-sum benefit . · T he date you terminate the rider. We do not assess an administrative charge for this rider; however, we do reduce the single sum benefit by a discount factor to compensate us for expected lost income due to the early payment of the death benefit. This rider may not be available in all states, or its terms may vary depending on a state's insurance law requirements. For example, suppose before the owner elects the single sum benefit, a Policy has a $400,000 death benefit and a $10,000 loan balance.The Applicable Federal Interest Rate for 201 1 is 3. 46 % and the Policy loan interest rate is 5.2% in advance, or 5.49 in arrears.Because the greater of these is 5.49%, that is the interest rate that will be used to discount the single sum benefit.The owner elects to accelerate 50% of the death benefit, so the single sum benefit equals $184,600, which is [($400,000 x 0.50 / 1.0549) - ($10,000 x 0.50)]. After the acceleration, the remaining death benefit is $200,000, which is 50% of $400,000, and all Policy values will be reduced by 50%. The tax consequences of adding this rider to an existing Policy or requesting payment under the rider are uncertain; you should consult a tax advisor before doing so. Additional Information Sending Forms and Transaction Requests in Good Order We cannot process yourinstructions to process a transaction relating to the policy until we have receivedyour instructions in good order at our mailing address."Good order" means the actual receipt by us of the instructions relating to atransaction in writing or, when appropriate, by telephone or facsimile, or electronically , along with all forms, information and supporting legal documentation (including any required spousal or joint owner's consents) we require in orderto effect the transaction. To be in "good order,"instructions must be sufficiently clear so thatwe do not need to exercise any discretion to follow such instructions. Sale of the Policies Distribution and Principal Underwriting Agreement. TCI, our affiliate, serves as principal underwriter for the Policies. We entered into a principal underwriting and distribution agreement with TCI for the distribution and sale of the Policies effective May 1, 2007. We pay commissions to TCI, which are passed onto selling firms (see below) and reimburse TCI for certain expenses it incurs in order to pay for the distribution of the Policies ( e.g. , commissions payable to selling firms selling the Policies, as described below) . Compensation to Broker-Dealers Selling the Policies.The Policies are offered to the public through broker-dealers ("selling firms") that are licensed under the federal securities laws; the selling firm and/or its affiliates are also licensed under state insurance laws.The selling firms have entered into written selling agreements with us and with TCI as principal underwriter for the Policies. A limited number of affiliated and unaffiliated broker-dealers, including TFA, may also be paid commissions and overrides to “wholesale” the Policies, that is, to provide sales support and training to sales representatives at selling firms.We may also provide compensation to a limited number of broker-dealers for providing ongoing service in relation to Policies that have already been purchased. The selling firms are paid commissions for the promotion and sale of the Policies according to one or more schedules.The amount and timing of commissions may vary depending on the selling agreement. The sales commission paid to broker-dealers during 20 1 0 was, on average, 3.50 % of all premiums made during Policy years 2 – 10.We will pay an additional trail commission of up to 0.30% of the Policy's subaccount value (excluding the fixed account) on the Policy anniversary if the cash value (minus amounts attributable to loans) equals at least $5,000.Some selling firms may be required to return first year commissions (less surrender charge) if the Policy is not continued through the first two Policy years. 64 To the extent permitted by FINRA rules, Western Reserve, TFA, WGS, and other affiliated parties may pay (or allow other broker-dealers to provide) promotional incentives or payments in the form of cash or non-cash compensation or reimbursement to some, but not all, selling firms and their sales representatives.These arrangements, which may be referred to as revenue sharing , are described further below. The sales representative who sells you the Policy typically receives a portion of the compensation we (and our affiliates) pay to his or her selling firm, depending on the agreement between the selling firm and its sales representative and the firm’s internal compensation program.These programs may include other types of cash and non-cash compensation and other benefits.Ask your sales representative for further information about the compensation your sales representative, and the selling firm that employs your sales representative, may receive in connection with your purchase of a Policy.Also inquire about any revenue sharing arrangements that we and our affiliates may have with the selling firm, including the conflicts of interests that such arrangements may create. Special Compensation for Affiliated Wholesaling and Selling Firms.Our parent company provides paid-in capital to TCI and pays for TCI’s operating and other expenses, including costs for facilities, legal and accounting services, and other internal administrative functions. Western Reserve’s two main distribution channels are TFA and WGS, both affiliates, who sell Western Reserve products. Western Reserve covers the cost of TFA’s various facilities, third-party services and internal administrative functions, including employee salaries, sales representative training and computer systems that are provided directly to TFA.These facilities and services are necessary for TFA’s administration and operation, and Western Reserve is compensated by TFA for these expenses based on TFA’s usage.In addition, Western Reserve and other affiliates pay for certain sales expenses of TFA, including the costs of preparing and producing prospectuses and sales promotional materials for the Policy. Sales representatives and their managers at TFA and WGS may receive directly or indirectly additional cash benefits and non-cash compensation or reimbursements from us or our affiliates.Additional compensation or reimbursement arrangements may include payments in connection with TFA’s or WGS’sconferences or seminars, sales or training programs for invited selling representatives and other employees, seminars for the public, trips (such as travel, lodging and meals in connection therewith), entertainment, merchandise and other similar items, and payments, loans or loan guaranties to assist a firm or representative in connection with systems, operating, marketing and other business expenses.The amounts may be significant and may provide us with increased access to the sales representatives. In addition, TFA’s managers and/or sales representatives who meet certain productivity standards may be eligible for additional compensation.Sales of the Policies by affiliated selling firms may help sales representatives and/or their managers qualify for certain cash or non-cash benefits and may provide such persons with special incentive to sell our Policies.For example, TFA’s and WGS’s sales representatives, general agents, marketing directors and supervisors may be eligible to participate in a voluntary stock purchase plan that permits participants to purchase stock of AEGON N.V. (Western Reserve’s ultimate parent) by allocating a portion of the commissions they earn to purchase such shares.A portion of the contributions of commissions by TFA’s representatives may be matched by TFA.TFA’s and WGS’s sales representatives may also be eligible to participate in a stock option and award plan.Registered representatives who meet certain production goals will be issued options on the stock of AEGON N.V. Additional Compensation that We Pay to Selected Selling Firms.We may pay certain selling firms additional cashamounts for “preferred product” treatment of the Policies in their marketing programs in order to receive enhancedmarketing services and increased access to their sales representatives.In exchange for providing us with access to their distribution network, such selling firms may receive additional compensation or reimbursement for, among other things, the hiring and training of sales personnel, marketing, sponsoring of conferences and seminars, and/or other services they provide to us and our affiliates.To the extent permitted by applicable law, we and other parties may allow other non-cash incentives and compensation to be paid to these selling firms.These special compensation arrangements are not offered to all selling firms and the terms of such arrangements may differ between selling firms. Special compensation arrangements are calculated in different ways by different selling firms and may be based on past or anticipated sales of the Policies or other criteria. Overrides were offered as incentives to our affiliates, TFA and Life Investors Financial Group in 2010. 65 WRL paid $2,907.57 as a production bonus to Harbour Investments, Inc. under a preferred product arrangement in 2010. No specific charge is assessed directly to policyowners or the separate account to cover commissions and other incentives or payments described above.We do intend to recoup commissions and other sales expenses and incentives we pay, however, through fees and charges deducted under the Policy and other corporate revenue. You should be aware that a selling firm or its sales representatives may receive different compensation or incentives for selling one product over another.In some cases, these differences may create an incentive for the selling firm or its sales representatives to recommend or sell this Policy to you.You may wish to take such incentives into account when considering and evaluating any recommendation relating to the Policies. Legal Proceedings Western Reserve, like other life insurance companies, is involved in lawsuits, including class action lawsuits. In some lawsuits involving insurers, substantial damages have been sought and/or material settlement payments have been made. Although the outcome of any litigation cannot be predicted with certainty, at the present time, it appears that there are no pending or threatened lawsuits that are likely to have a material adverse impact on the separate account, on TCI's ability to perform under its principal underwriting agreement, or on Western Reserve's ability to meet its obligations under the Policy. Financial Statements The financial statements of Western Reserve and the separate account are included in the SAI. 66 Glossary accounts The options to which you can allocate your money.The accounts include the fixed account and the subaccounts in the separate account. administrative office Our administrative office address is P.O. Box 9008 , Clearwater, Florida, 33758- 9008 .Our street address is 570 Carillon Parkway, St. Petersburg, Florida, 33716.Our phone number is 1-800-851-9777 ; our facsimile numbers are 1-727-299-1648 (for subaccount transfers only); and 1-727-299-1620 (for all other fax requests).Our administrative office serves as the recipient of all website (www.westernreserve.com), telephonic and facsimile transactions, including, but not limited to transfer requests and premium payments made by wire transfer and through electronic credit and debit transactions (e.g., payments through direct deposit, debit transfers, and forms of e-commerce payments) and c laims forms. Our hours are Monday – Friday from 8:30 a.m. – 7:00 p.m. Eastern time.Please do not send any checks or non-claims related correspondence or notices to this office; send them to the mailing address. attained age The issue age of the person insured, plus the number of completed years since the Policy date. beneficiary(ies) The person or persons you select to receive the death benefit from the Policy.You name the primary beneficiary and contingent beneficiary(ies). cash value The sum of your Policy's value in the subaccounts and the fixed account.If there is a Policy loan outstanding, the cash value includes any amounts held in our fixed account to secure the Policy loan. death benefit proceeds The amount we will pay to the beneficiary(ies) on the insured's death. The death benefit proceeds are reduced by any outstanding loan amount, including accrued loan interest, and any charges that are due and payable if the insured dies during the grace period. We will increase the death benefit proceeds by any interest you paid in advance on the loan for the period between the date of death and the next Policy anniversary. fixed account An option to which you may allocate net premiums and cash value.We guarantee that any amounts you allocate to the fixed account will earn interest at a declared rate.The fixed account is part of our general account.The fixed account is not available to you if your Policy was issued in the State of New Jersey. free look period The period during which you may return the Policy and receive a refund as described in th is prospectus.The length of the free-look period varies by state.The free-look period is listed in the Policy. funds Investment companies which are registered with the U.S. Securities and Exchange Commission.The Policy allows you to invest in the portfolios of the funds through our subaccounts.We reserve the right to add other registered investment companies to the Policy in the future. good order An instruction that is received by the Company, that is sufficiently complete and clear, along with forms, information and supporting legal documentation (including any required spousal or joint owner’s consents) so that the Company does not need to exercise any discretion to follow such instruction.All orders to process a withdrawal request , a loan request , a request to surrender your Policy a fund transfer request , or a death benefit claim must be in good order. in force While coverage under the Policy is active and the insured's life remains insured. indebtedness Outstanding loans plus any accrued interest at the time your Policy lapsed. initial premium The amount you must pay before insurance coverage begins under the Policy.The initial premium is shown on the schedule page of your Policy. 67 insured The person whose life is insured by the Policy. issue age The insured's age on his or her birthday nearest to the Policy date. lapse When life insurance coverage ends because you do not have enough cash value in the Policy to pay the monthly deductions, the surrender charge and any outstanding loan amount, and you have not made a sufficient payment by the end of a grace period. loan amount The total amount of all outstanding Policy loans, including both principal and interest due. loan reserve account A part of the fixed account to which amounts are transferred as collateral for Policy loans. mailing address Our mailing address is 4333 Edgewood Road, N.E., Cedar Rapids, Iowa, 52499.All premium payments and loan repayments made by check, and non-claims related correspondence and notices must be sent to this address. maturity date The Policy anniversary nearest the insured's 95th birthday if the insured is living and the Policy is still in force.It is the date when life insurance coverage under this Policy ends. You may continue coverage, at your option, under the Policy's extended maturity date benefit provision. minimum monthly guarantee premium The amount shown on your Policy schedule page (unless changed when you change death benefit options, or decrease the specified amount or increase or add a rider) that we use during the no lapse period to determine whether a grace period will begin.We will adjust the minimum monthly guarantee premium if you change death benefit options, decrease the specified amount, or add, terminate, increase or decrease a rider, and you may need to pay additional premiums to keep the no lapse guarantee in effect.We make this determination whenever your net surrender value is not enough to meet monthly deductions. A grace period will begin whenever your net surrender value is not enough to meet monthly deductions. Monthiversary This is the day of each month when we determine Policy charges and deduct them from cash value.It is the same date each month as the Policy date.If there is no valuation date in the calendar month that coincides with the Policy date, the Monthiversary is the next valuation date. monthly deductions The monthly Policy charge, plus the monthly cost of insurance, plus the monthly charge for any riders added to your Policy, plus, if any, the pro rata decrease charge incurred as a result of a decrease in your specified amount. mortality and expense risk charge This charge is a daily deduction from each subaccount that is taken before determining the unit value of that subaccount. net premium The part of your premium that we allocate to the fixed account or the subaccounts.The net premium is equal to the premium you paid minus the premium expense charge and the premium collection charge. net surrender value The amount we will pay you if you surrender the Policy while it is in force.The net surrender value on the date you surrender is equal to: the cash value , minus any outstanding loan amount, plus any interest you paid in advance on the loan for the period between the date of surrender and the next Policy anniversary , and minus any surrender charge . no lapse date Except as described in the endorsement shown in the “Policy Lapse and Reinstatement” section, the no lapse date is defined as follows.For a Policy issued to any insured ages 0-60, the no lapse date is either the anniversary on which the insured's attained age is 65 or the twentieth Policy anniversary, whichever is earlier.For a Policy issued to an insured ages 61-80, the no lapse date is the fifth Policy anniversary.The no lapse date is specified in your Policy Or described in the endorsement. 68 no lapse period The period of time between the Policy date and the no lapse date during which the Policy will not lapse if certain conditions are met. NYSE The New York Stock Exchange. planned periodic premium A premium payment you make in a level amount at a fixed interval over a specified period of time. Policy date The date when our underwriting process is complete, full life insurance coverage goes into effect, we begin to make monthly deductions, and your initial net premium is allocated to the Transamerica AEGON Money Market subaccount.The Policy date is shown on the schedule page of your Policy.We measure Policy months, years, and anniversaries from the Policy date. portfolio One of the separate investment portfolios of a fund. premium expense charge The charge that is deducted from each premium payment before determining the net premium that will be credited to the cash value. premiums All payments you make under the Policy other than loan repayments. record date The date we record your Policy on our books as an in force Policy, and we allocate your cash value from theTransamerica AEGON Money Market subaccount to the accounts that you selected on your application. separate account The WRL Series Life Account. It is a separate investment account that is divided into subaccounts. We established the separate account to receive and invest net premiums under the Policy and other variable life insurance policies we issue. specified amount The minimum death benefit we will pay under the Policy provided the Policy is in force. The in force specified amount (also referred to as the current specified amount) is t he initial specified amount of life insurance that you have selected shown on the Policy’s schedule page, unless you decrease the specified amount.In addition, we will reduce the specified amount by the dollar amount of any cash withdrawal if you choose the Option A (level) death benefit. subaccount A subdivision of the separate account that invests exclusively in shares of one investment portfolio of a fund. surrender charge If, during the first 15 Policy years, you fully surrender the Policy, we will deduct a surrender charge from your cash value. termination When the insured's life is no longer insured under the Policy or any rider, and the Policy or any rider is no longer in force. valuation date Each day the New York Stock Exchange is open for trading.Western Reserve is open for business whenever the New York Stock Exchange is open. Please Note: Any day that Western Reserve is open for business, but the New York Stock Exchange is not open for normal trading, is not considered a valuation date. valuation period The period of time over which we determine the change in the value of the subaccounts.Each valuation period begins at the close of normal trading on the New York Stock Exchange (usually 4:00 p.m. Eastern time on each valuation date) and ends at the close of normal trading of the New York Stock Exchange on the next valuation date. we, us, our, the Company (Western Reserve) Western Reserve Life Assurance Co. of Ohio. 69 written notice The written notice you must sign and send us to request or exercise your rights as owner under the Policy.To be complete and in good order, it must: (1) be in a form we accept, (2) contain the information and documentation that we determine we need to take the action you request, and (3) be received at our mailing address. you, your (owner or policyowner) The person entitled to exercise all rights as owner under the Policy. 70 Appendix A Surrender Charge Per Thousand (Based on the gender and underwriting class of the insured) Issue Age Male Ultimate Select/ Select Male Ultimate Standard/ Standard Male/ Female Juvenile Female Ultimate Select/ Select Female Ultimate Standard/Standard 0 N/A N/A N/A N/A 1 N/A N/A N/A N/A 2 N/A N/A N/A N/A 3 N/A N/A N/A N/A 4 N/A N/A N/A N/A 5 N/A N/A N/A N/A 6 N/A N/A N/A N/A 7 N/A N/A N/A N/A 8 N/A N/A N/A N/A 9 N/A N/A N/A N/A 10 N/A N/A N/A N/A 11 N/A N/A N/A N/A 12 N/A N/A N/A N/A 13 N/A N/A N/A N/A 14 N/A N/A N/A N/A 15 N/A N/A N/A N/A 16 N/A N/A N/A N/A 17 N/A N/A N/A N/A 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 71 Issue Age Male Ultimate Select/ Select Male Ultimate Standard/ Standard Female Ultimate Select/ Select Female Ultimate Standard/ Standard 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 and over 72 Appendix B Illustrations The following illustrations show how certain values under a sample Policy would change with different rates of fictional investment performance over an extended period of time.In particular, the illustrations show how the death benefit, cash value, and net surrender value under a Policy issued to an insured of a given age, would change over time if the premiums indicated were paid and the return on the assets in the subaccounts were a uniform gross annual rate (before any expenses) of 0%, 6% or 10%.The tables illustrate Policy value that would result based on assumptions that you pay the premiums indicated, you do not change your specified amount, and you do not take any cash withdrawals or Policy loans.The values under the Policy will be different from those shown even if the returns averaged 0%, 6% or 10%, but fluctuated over and under those averages throughout the years shown. The first of the illustrations that follows is based on a Policy for an insured who is a 35 year old male in the Ultimate Select underwriting class (the “representative insured”), annual premium paid on the first day of each Policy year of $1,552, a $200,000 initial specified amount and death benefit Option A.Th at illustrationalso assumes cost of insurance charges based on our current cost of insurance rates. The second illustration that follows is based on the same factors of those reflected in first illustration , except the cost of insurance charges are based on the guaranteed cost of insurance rates and expenses (based on the 1980 Commissioners Standard Ordinary Mortality Table). The amounts shown in the illustrations for the death benefits, cash values and net surrender values take into account the amount and timing of all Policy, subaccount and portfolio fees assessed under the Policy.The current illustration uses the current charges for a Policy and the guaranteed illustration uses the guaranteed charges for a Policy. These charges are: T he daily charge for assuming mortality and expense risks assessed against each subaccount.This charge is equivalent to an annual charge of 0.90% of the average net assets of the subaccounts during the first 15 Policy years.We may reduce this charge to 0.75% in the 16th Policy year but we do not guarantee that we will do so, and we reserve the right to maintain this charge at the 0.90% level after the 15th Policy year; E stimated daily expenses equivalent to an effective arithmetic average annual expense level of 1.23 % of the portfolios’ gross average daily net assets.The 1.23 % gross average portfolio expense level assumes an equal allocation of amounts among the 73 subaccounts available to new investors.We used annualized actual audited expenses incurred during 20 1 0, for the portfolios to calculate the gross average annual expense level; and T he premium expense charge (6.0% of all premium payments during the first ten Policy years and 2.5% of all premiums paid thereafter) and cash value charges using the current monthly Policy charge. The hypothetical returns shown in the tables are provided only to illustrate the mechanics of a hypothetical policy and do not represent past or future investment rates of return.Tax charges that may be attributable to the separate account are not reflected because we are not currently making such charges.If tax charges are deducted in the future, the separate account would have to earn a sufficient amount in excess of 0%, 6% or 10% or cover any tax charges to produce after tax returns of 0%, 6% or 10%.Your actual rates of return for a particular Policy likely will be more or less than the hypothetical investment rates of return.The actual return on your cash value will depend on factors such as the amounts you allocate to particular portfolios, the amounts deducted for the Policy’s monthly charges and other charges, the portfolios’ expense ratios, and your loan and withdrawal history, in addition to the actual investment experience of the portfolios. We will furnish the owner, upon request, a personalized illustration reflecting the proposed insured’s age, gender, risk classification and desired Policy features.Contact your registered representative or our administrative office.(See prospectus back cover –“Inquiries.”) 73 WRL FINANCIAL FREEDOM BUILDER WESTERN RESERVE LIFE ASSURANCE CO. OF OHIO FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE HYPOTHETICAL ILLUSTRATIONS MALE ISSUE AGE 35 Specified Amount $200,000 Ultimate Select Class Annual Premium $1,552 Option Type A Using Current Cost of Insurance Rates DEATH BENEFIT Assuming Hypothetical Gross and Net Annual Investment Return of CASH VALUE Assuming Hypothetical Gross and Net Annual Investment Return of End of Policy Year 0% (Gross) -1.23% (Net) 6% (Gross) 4.77% (Net) 10% (Gross) 8.77% (Net) 0% (Gross) -1.23% (Net) 6% (Gross) 4.77% (Net) 10% (Gross) 8.77% (Net) 1 200,000 200,000 200,000 1,062 1,138 1,188 2 200,000 200,000 200,000 2,095 2,313 2,463 3 200,000 200,000 200,000 3,097 3,524 3,829 4 200,000 200,000 200,000 4,069 4,774 5,295 5 200,000 200,000 200,000 4,998 6,051 6,854 6 200,000 200,000 200,000 5,885 7,354 8,513 7 200,000 200,000 200,000 6,726 8,681 10,277 8 200,000 200,000 200,000 7,523 10,033 12,154 9 200,000 200,000 200,000 8,247 11,383 14,126 10 200,000 200,000 200,000 8,913 12,743 16,212 15 200,000 200,000 200,000 11,541 19,906 28,964 20 200,000 200,000 200,000 12,639 27,396 46,699 25 200,000 200,000 200,000 13,408 36,515 73,260 30 (Age 65) 200,000 200,000 200,000 12,120 45,952 111,905 35 (Age 70) 200,000 200,000 200,000 7,847 55,127 169,742 40 (Age 75) 200,000 274,842 * 63,825 256,861 45 (Age 80) * 200,000 404,263 * 70,052 385,012 50 (Age 85) * 200,000 599,626 * 70,391 571,073 55 (Age 90) * 200,000 881,438 * 58,024 839,464 60 (Age 95) * 200,000 1,245,852 * 23,235 1,233,517 NET SURRENDER VALUE Assuming Hypothetical Gross and Net Annual Investment Return of End of Policy Year 0% (Gross) -1.23% (Net) 6% (Gross) 4.77% (Net) 10% (Gross) 8.77% (Net) End of Policy Year 0% (Gross) -1.23% (Net) 6% (Gross) 4.77% (Net) 10% (Gross) 8.77% (Net) 1 - - - 15 11,541 19,906 28,964 2 - - - 20 12,639 27,396 46,699 3 - 420 725 25 13,408 36,515 73,260 4 965 1,670 2,191 30 (Age 65) 12,120 45,952 111,905 5 1,894 2,947 3,750 35 (Age 70) 7,847 55,127 169,742 6 3,092 4,560 5,720 40 (Age 75) * 63,825 256,861 7 4,243 6,198 7,794 45 (Age 80) * 70,052 385,012 8 5,350 7,860 9,982 50 (Age 85) * 70,391 571,073 9 6,385 9,521 12,264 55 (Age 90) * 58,024 839,464 10 7,361 11,191 14,660 60 (Age 95) * 23,235 1,233,517 * In the absence of an additional payment, the Policy would lapse. 74 WRL FINANCIAL FREEDOM BUILDER WESTERN RESERVE LIFE ASSURANCE CO. OF OHIO FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE HYPOTHETICAL ILLUSTRATIONS MALE ISSUE AGE 35 Specified Amount $200,000 Ultimate Select Class Annual Premium $1,552 Option Type A Using Guaranteed Cost of Insurance Rates DEATH BENEFIT Assuming Hypothetical Gross and Net Annual Investment Return of CASH VALUE Assuming Hypothetical Gross and Net Annual Investment Return of End of Policy Year 0% (Gross) -1.23% (Net) 6% (Gross) 4.77% (Net) 10% (Gross) 8.77% (Net) 0% (Gross) -1.23% (Net) 6% (Gross) 4.77% (Net) 10% (Gross) 8.77% (Net) 1 200,000 200,000 200,000 1,153 1,235 1,289 2 200,000 200,000 200,000 2,120 2,347 2,504 3 200,000 200,000 200,000 3,047 3,483 3,795 4 200,000 200,000 200,000 3,932 4,641 5,165 5 200,000 200,000 200,000 4,773 5,818 6,619 6 200,000 200,000 200,000 5,570 7,014 8,160 7 200,000 200,000 200,000 6,317 8,225 9,791 8 200,000 200,000 200,000 7,015 9,450 11,519 9 200,000 200,000 200,000 7,661 10,685 13,347 10 200,000 200,000 200,000 8,255 11,932 15,284 15 200,000 200,000 200,000 10,564 18,482 27,126 20 200,000 200,000 200,000 10,854 24,584 42,755 25 200,000 200,000 200,000 7,804 28,715 63,027 30 (Age 65) * 200,000 200,000 * 28,201 89,511 35 (Age 70) * 200,000 200,000 * 17,143 125,289 40 (Age 75) * * 200,000 * * 179,422 45 (Age 80) * * 279,545 * * 266,233 50 (Age 85) * * 406,871 * * 387,496 55 (Age 90) * * 579,412 * * 551,821 60 (Age 95) * * 797,175 * * 789,282 NET SURRENDER VALUE Assuming Hypothetical Gross and Net Annual Investment Return of End of Policy Year 0% (Gross) -1.23% (Net) 6% (Gross) 4.77% (Net) 10% (Gross) 8.77% (Net) End of Policy Year 0% (Gross) -1.23% (Net) 6% (Gross) 4.77% (Net) 10% (Gross) 8.77% (Net) 1 - - - 15 10,564 18,482 27,126 2 - - - 20 10,854 24,584 42,755 3 - 379 691 25 7,804 28,715 63,027 4 828 1,537 2,061 30 (Age 65) * 28,201 89,511 5 1,669 2,714 3,515 35 (Age 70) * 17,143 125,289 6 2,776 4,221 5,366 40 (Age 75) * * 179,422 7 3,833 5,741 7,307 45 (Age 80) * * 266,233 8 4,843 7,277 9,346 50 (Age 85) * * 387,496 9 5,799 8,823 11,485 55 (Age 90) * * 551,821 10 6,703 10,380 13,732 60 (Age 95) * * 789,282 * In the absence of an additional payment, the Policy would lapse. 75 Prospectus Back Cover Personalized Illustrations of Policy Benefits In order to help you understand how your Policy values could vary over time under different sets of assumptions, we will provide you, without charge and upon request, with certain personalized hypothetical illustrations showing the death benefit, net surrender value and cash value.These hypothetical illustrations will be based on the age and insurance risk characteristics of the insured persons under your Policy and such factors as the specified amount, death benefit option, premium payment amounts, and hypothetical rates of return (within limits) that you request.The illustrations are not a representation or guarantee of investment returns or cash value. Inquiries To learn more about the Policy, you should read the SAI dated the same date as this prospectus.The SAI has been filed with the SEC and is incorporated herein by reference. For a free copy of the SAI, for other information about the Policy, and to obtain personalized illustrations, please contact your registered representative , or our administrative office at: Western Reserve Life 570 Carillon Parkway St. Petersburg, Florida 33716 1-800-851-9777 Facsimile: 1-727-299-1620 (1-727-299-1648 for subaccount transfers only) (Monday - Friday from 8:30 a.m. - 7:00 p.m. Eastern time) www.westernreserve.com More information about the Registrant (including the SAI) may be reviewed and copied at the SEC’s Public Reference Room in Washington, D.C.For information on the operation of the Public Reference Room, please contact the SEC at 202-551-8090.You may also obtain copies of reports and other information about the Registrant on the SEC’s website at http://www.sec.gov and copies of this information may be obtained, upon payment of a duplicating fee, by writing the Public Reference Section of the SEC at treet, NE, Washington, D.C. 20549. The Registrant’s file numbers are listed below. TCI serves as the principal underwriter for the Policies.More information about TCI is available at http://www.finra. org or by calling -800-289-9999. You also can obtain an investor brochure from The Financial Industry Regulatory Authority ("FINRA) describing its Public Disclosure Program. SEC File No. 333-23359/811-4420 5/201 1 76 PART B INFORMATION REQUIRED IN A STATEMENT OF ADDITIONAL INFORMATION STATEMENT OF ADDITIONAL INFORMATION May 1, 201 1 WRL FINANCIAL FREEDOM BUILDER® issued through WRL SeriesLife Account by Western Reserve Life Assurance Co. of Ohio Administrative Office: 570 Carillon Parkway St. Petersburg, Florida 33716 Please direct transactions, claim forms, payments and other correspondence and notices as follows: Transaction Type Direct or Send to Telephonic Transaction 1-727- 299-1800 or 1-800-851-9777 (toll free) Facsimile Transaction 1-727-299-1648 (subaccount transfers only) 1-727-299-1620 (all other facsimile transactions) Electronic Transaction www.westernreserve.com Claim Forms Administrative Office : P.O. Box 9008, Clearwater, FL33758-9008 (street address—570 Carillon Parkway, St. Petersburg, FL 33716) All payments made by check, all other correspondence and notices (except claim forms) Mailing Address : 4333 Edgewood Road, N.E., Cedar Rapids, Iowa 52499 This Statement of Additional Information (“SAI”) expands upon subjects discussed in the current prospectus for the WRL Financial Freedom Builder® flexible premium variable life insurance policy offered by Western Reserve Life Assurance Co. of Ohio.You may obtain a copy of the prospectus dated May 1, 201 1 , by calling our administrative office at 1-800-851-9777 (Monday – Friday from 8:30 a.m. – 7:00 p.m. Eastern time), or by writing to the mailing address at, Western Reserve Life, 4333 Edgewood Road, N.E., Cedar Rapids, Iowa 52499. The prospectus sets forth information that a prospective investor should know before investing in a Policy.Terms used in this SAI have the same meanings as in the prospectus for the Policy. This SAI is not a prospectus and should be read only in conjunction with the prospectuses for the Policy and the Transamerica Series Trust – Initial Class,Fidelity Variable Insurance Products– Service Class 2 Shares, the ProFunds,the Access One Trust, the AllianceBernstein Variable Products Series Fund, and the Franklin Templeton Variable Insurance Products Trust. WRL00188-05/201 1 Table of Contents The Policy – General Provisions Ownership Rights Our Right to Contest the Policy Suicide Exclusion Misstatement of Age or Gender Modifying the Policy Mixed and Shared Funding Addition, Deletion, or Substitution of Portfolios Additional Information Additional Information about Western Reserve and the Separate Account Legal Matters Variations in Policy Provisions Personalized Illustrations of Policy Benefits Sale of the Policies Reports to Owners Records Independent Registered Public Accounting Firm Experts Underwriters Underwriting Standards Performance Data Other Performance Data in Advertising Sales Literature Western Reserve's Published Ratings Financial Statements WRL SeriesLife Account: Western Reserve Life Assurance Co. of Ohio 1 1 2 2 2 2 2 3 3 4 4 4 4 4 5 5 5 6 6 6 7 7 7 8 S-1 G-1 i In order to supplement the description in the prospectus, the following provides additional information about Western Reserve and the Policy, which may be of interest to a prospective purchaser. The Policy – General Provisions Ownership Rights The Policy belongs to the owner named in the application.The owner may exercise all of the rights and options described in the Policy.The owner is the insured unless the application specifies a different person as the insured.If the owner dies before the insured and no contingent owner is named, then ownership of the Policy will pass to the owner's estate. The owner may exercise certain rights described below. Changing the Owner · Change the owner by providing written notice, in good order, to us at our mailing address at any time while the insured is alive and the Policy is in force. · Change is effective as of the date that the written notice is accepted by usin good order, at our mailing address. · Changing the owner does not automatically change the beneficiary. · Changing the owner may have tax consequences. You should consult a tax advisor before changing the owner. · We are not liable for payments we made before we received the written notice at our mailing address. Choosing the Beneficiary · The owner designates the beneficiary (the person to receive the death benefit when the insured dies) in the application. · If the owner designates more than one beneficiary, then each beneficiary shares equally in any death benefit proceeds unless the beneficiary designation states otherwise. · If the beneficiary dies before the insured, then any contingent beneficiary becomes the beneficiary. · If both the beneficiary and contingent beneficiary die before the insured, then the death benefit will be paid to the owner or the owner's estate upon the insured's death. Changing the Beneficiary · The owner changes the beneficiary by providing written notice to us, in good order, at our mailing address. · Change is effective as of the date the owner signs the written notice. · We are not liable for any payments we made before we received the written notice at our mailing address. Assigning the Policy · The owner may assign Policy rights while the insured is alive. · The owner retains any ownership rights that are not assigned. · Assignee may not change the owner or the beneficiary, and may not elect or change an optional method of payment.Any amount payable to the assignee will be paid in a lump sum. · Claims under any assignment are subject to proof of interest and the extent of the assignment. · We are not: > bound by any assignment unless we receive a written notice of the assignment at our mailing address; > responsible for the validity of any assignment; > liable for any payment we made before we received written notice of the assignment at our mailing address; or 1 > bound by any assignment which results in adverse tax consequences to the owner, insured(s) or beneficiary(ies). · Assigning the Policy may have tax consequences. You should consult a tax advisor before assigning the Policy. Our Right to Contest the Policy In issuing the Policy, we rely on all statements made by or for the insured in the application or in a supplemental application.Therefore, if you make any material misrepresentation of a fact in the application (or any supplemental application), then we may contest the Policy's validity or may resist a claim under the Policy for two years from the Policy date. For any portion of the specified amount that is issued as a result of a conversion, the contestability period is measured from the later of the policy date of the policy that was converted or the latest effective date of reinstatement of the converted policy. In the absence of fraud, we cannot bring any legal action to contest the validity of the Policy after the Policy has been in force during the insured's lifetime for two years from the Policy date, or if reinstated, for two years from the date of reinstatement. Suicide Exclusion If the insured commits suicide, while sane or insane, within two years of the Policy date (or two years from the reinstatement date, if the Policy lapses and is reinstated), the Policy will terminate and our liability is limited to an amount equal to the premiums paid, less any outstanding loan amount, and less any cash withdrawals.We will pay this amount to the beneficiary in one sum. For any portion of the specified amount that is issued as a result of a conversion, the suicide period is measured from the later of the Policy date of the Policy that was converted or the latest effective date of reinstatement of the converted policy. Misstatement of Age or Gender If the age or gender of the insured was stated incorrectly in the application or any supplemental application, then the death benefit will be adjusted based on what the cost of insurance charge for the most recent monthly deduction would have purchased based on the insured's correct age and gender. Modifying the Policy Only our President or Secretary may modify the Policy or waive any of our rights or requirements under the Policy. Any modification or waiver must be in writing.No agent may bind us by making any promise not contained in the Policy. If we modify the Policy, we will provide you notice and we will make appropriate endorsements to the Policy. Mixed and Shared Funding Shares of the portfolios are sold to other separate accounts that we (or our affiliates) establish to support other variable annuity contracts and variable life insurance policies we (or our affiliates) issue.Shares of some portfolios are also sold to separate accounts of unaffiliated life insurance companies.It is possible in the future that you may be disadvantaged when the separate account invests in a portfolio that also (1) invests in separate accounts of unaffiliated life insurance companies, and (2) invests in separate accounts (including those of our affiliates) funding variable annuity contracts. Neither we nor the funds currently foresee that you would be disadvantaged in this manner.Each fund’s board of directors/trustees monitors its fund to identify any material conflicts that may arise between the interests of owners of variable annuity contracts and those of owners of variable life insurance policies, as well as between the interests of owners of contracts issued by different unaffiliated life insurance companies (“material conflicts”).Such boards of directors/trustees are obligated to determine what action, if any, must be taken to resolve any material conflicts that arise.Such action could include requiring the separate account, or separate accounts of affiliated or unaffiliated insurance companies, to withdraw their investments in a portfolio and such withdrawals could have adverse consequences to owners.In addition, we have entered into an agreement with each fund on behalf of the separate account governing the separate account’s investment in that fund’s portfolios (the “participation agreement”).The participation agreement contains provisions designed to protect owners in the event of material conflicts. Material conflicts affecting owners could result in a number of situations including: (1)differences in state insurance law applicable to different life insurance companies whose separate accounts are invested in a portfolio; (2) changes in tax law or regulations 2 that result in changes to a portfolio that ha ve a disparate effect on different life insurance companies whose separate accounts are invested in the portfolio, or on different types of variable contracts invested in the portfolio; (3) actions or omissions by a fund that operate to the advantage of one group of variable contract owners at the expense of another group or groups; (4) changes to a portfolio approved at a shareholders’ meeting as a result of voting by one group of variable contract owners to the disadvantage of another group or groups;and (5) disparate provisions in the participation agreements of different unaffiliated insurance companies or the pursuit of remedies under such an agreement by one insurance company to the detriment of one or more other insurance companies. Notwithstanding our reasonable efforts and those of the funds, there is the risk that actions or omissions of the fund in response to material conflicts may disadvantage our policyowners.If we believe that a fund’s response to any of these events or conflicts is insufficient to protect our policyowners, we will undertake appropriate actions on our own, which may include withdrawing the separate account’s investments in the fund. If a fund's Board of Directors/Trustees were to conclude that separate funds should be established for variable life insurance and variable annuity separate accounts, Western Reserve will bear the attendant expenses, but variable life insurance policyowners and variable annuity contract owners would no longer have the economies of scale resulting from a larger combined fund. Addition, Deletion, or Substitution of Portfolios We do not guarantee that each portfolio will always be available for investment through the Policy.We reserve the right, subject to compliance with applicable law, to add new portfolios, close existing portfolios, or substitute portfolio shares that are held by any subaccount for shares of a different portfolio.New or substitute portfolios may have different fees and expenses and their availability may be limited to certain classes of purchasers.We will only add, delete or substitute shares of another portfolio of a fund (or of another open-end, registered investment company) if the shares of a portfolio are no longer available for investment, or if in our judgment further investment in any portfolio would become inappropriate in view of the purposes of the separate account.We will not add, delete or substitute any shares attributable to your interest in a subaccount without notice to you and prior approval of the SEC, to the extent required by the 1940 Act or other applicable law.We may also decide to purchase for the separate account securities from other portfolios.We reserve the right to transfer separate account assets to another separate account that we determine to be associated with the class of contracts to which the Policy belongs. We also reserve the right to establish additional subaccounts of the separate account, each of which would invest in a new portfolio of a fund, or in shares of another investment company, with specified investment objectives.We may establish new subaccounts when, in our sole discretion, marketing, tax or investment conditions warrant.We will make any new subaccounts available to existing owners on a basis we determine. We may also eliminate one or more subaccounts for the same reasons as stated above. In the event of any such substitution or change, we may make such changes in this and other policies as may be necessary or appropriate to reflect such substitution or change.If we deem it to be in the best interests of persons having voting rights under the Policies, and when permitted by law, the separate account may be (1) operated as a management company under the 1940 Act, (2) deregistered under the 1940 Act in the event such registration is no longer required, (3) managed under the direction of a committee, or (4) combined with one or more other separate accounts, or subaccounts. Additional Information Additional Information about Western Reserve and the Separate Account Western Reserve is a stock life insurance company is a wholly-owned indirect subsidiary of Transamerica Corporation, which conducts most of its operations through subsidiary companies engaged in the insurance business or in providing non-insurance financial services.All of the stock of Transamerica Corporation is indirectly owned by AEGON N.V. of the Netherlands, a public company under Dutch law.Western Reserve's administrative office is located at 570 Carillon Parkway, St. Petersburg, Florida 33716-1202 and the mailing address is 4333 Edgewood Road, N.E., Cedar Rapids, Iowa 52499. Western Reserve was initially incorporated in 1957 under the laws of Ohio and is subject to regulation by the Insurance Department of the State of Ohio, as well as by the insurance departments of all other states and jurisdictions in which it does business.Western Reserve is licensed to sell insurance in all states (except New York), Puerto Rico, Guam, and in the District of Columbia.Western Reserve submits annual statements on its operations and finances to insurance officials in all states and jurisdictions in which it does 3 business.The Policy described in the prospectus has been filed with, and where required, approved by, insurance officials in those jurisdictions in which it is sold. Western Reserve established the separate account as a separate investment account under Ohio law in 1985.We own the assets in the separate account and are obligated to pay all benefits under the Policies.The separate account is used to support other life insurance policies of Western Reserve, as well as for other purposes permitted by law.The separate account is registered with the SEC as a unit investment trust under the 1940 Act and qualifies as a "separate account" within the meaning of the federal securities laws. Western Reserve holds the assets of the separate account physically segregated and apart from the general account. Western Reserve maintains records of all purchases and sales of portfolio shares by each of the subaccounts.A blanket bond was issued to AEGON USA, Inc. ("AEGON USA") in the aggregate amount of $12million, covering all of the employees of AEGON USA and its affiliates, including Western Reserve. A Stockbrokers Blanket Bond, issued to AEGON U.S.A. Securities, Inc. providing fidelity coverage, covers the activities of registered representatives of TCI to a limit of $10 million. Legal Matters Arthur D. Woods, Vice President and Senior Counsel of Western Reserve, has provided legal advice on certain matters in connection with the issuance of the Policy. Variations in Policy Provisions Certain provisions of the Policy may vary from the descriptions in the prospectus, depending on when and where the Policy was issued, in order to comply with different state laws.These variations may include differences in charges, or Policy features may be unavailable or known by a different name. Please refer to your Policy; any variations will be included in your Policy or in riders or endorsements attached to your Policy. Personalized Illustrations of Policy Benefits In order to help you understand how your Policy values would vary over time under different sets of assumptions, we will provide you with certain personalized illustrations upon request.These will be based on the age and insurance risk characteristics of the insured persons under your Policy and such factors as the specified amount, death benefit option, premium payment amounts, and rates of return (within limits) that you request. The illustrations are not a representation or guarantee of investment returns or cash value.You may request illustrations that reflect the expenses of the portfolios in which you intend to invest. Sale of the Policies We no longer offer the Policies to the public. Our affiliate, TCI serves as principal underwriter for the Policies.TCI’s home office is located at 4600 S. Syracuse Street, Suite 1100, Denver, Colorado 80237.TCI is an affiliate of Western Reserve and, like Western Reserve, is an indirect, wholly owned subsidiary of AEGON USA.TCI is registered as a broker-dealer with the Securities and Exchange Commission under the Securities Exchange Act of 1934 and is a member of Financial Industry Regulatory Industry (“FINRA”).TCI is not a member of the Securities Investor Protection Corporation. During fiscal year s 20 10 , 2009 and 2008, the amounts paid to TCI in connection with all Policies sold through the separate account were $20,084,068, $22,399,793 and $47,040,038, respectively. TCIpasse s through to selling firms commissions it receive s to selling firms for their sales , and d oes not retain any portion of any commissions . Our parent company provides paid-in capital to TCIand pays for TCI'soperating and other expenses, including overhead, legal and accounting fees. We and/or TCI or TFA may pay certain selling firms additional cash amounts for:(1) “preferred product” treatment of the Policies in their marketing programs, which may include marketing services and increased access to their sales representatives; (2) sales promotions relating to the Policies; (3) costs associated with sales conferences and educational seminars for their sales representatives; and (4) otherexpenses of the firm.These additional payments are not offered to all selling firms, and the terms of any particular agreement governing the payments may vary among selling firms. 4 Reports to Owners At least once each year, or more often as required by law, we will mail to policyowners at their last known address a report showing the following information as of the end of the report period: > the current cash value > any activity since the last report > the current net surrender value > projected values > the current death benefit > investment experience of each subaccount > Outstanding loans > any other information required by law You may request additional copies of reports, but we may charge a fee for such additional copies.In addition, we will send written confirmations of any premium payments and other financial transactions you request including: changes in specified amount, changes in death benefit option, transfers, partial withdrawals, increases in loan amount, loan interest payments, loan repayments, lapses and reinstatements.We also will send copies of the annual and semi-annual report to shareholders for each portfolio in which you are indirectly invested. Records We will maintain all records relating to the separate account and the fixed account. Independent Registered Public Accounting Firm The financial statements of the separate account at December 31, 20 1 0, and for the periods disclosed in the financial statements, and the statutory-basis financial statements and schedules of Western Reserve at December 31, 20 1 0 and 200 9 , and for each of the three years in the period ended December 31, 20 1 0, appearing herein, have been audited by Ernst & Young LLP, 801 Grand Avenue, Suite 3000, Des Moines, Iowa 50309, independent registered public accounting firm, as set forth in the firm’s respective reports thereon appearing elsewhere herein, and are included in reliance upon such reports given upon the authority of such firm as experts in accounting and auditing. Experts Actuarial matters included in this SAI have been examined by Lorne Schinbein,Vice President and Managing Actuary of Western Reserve, located at 570 Carillon Parkway, St. Petersburg, Florida 33716, as stated in the opinion filed as an exhibit to the registration statement. Underwriters Underwriting Standards This Policy uses mortality tables that distinguish between men and women.As a result, the Policy pays different benefits to men and women of the same age.Montana prohibits our use of actuarial tables that distinguish between males and females to determine premiums and policy benefits for policies issued on the lives of its residents.Therefore, we will base the premiums and benefits in Policies that we issue in Montana, to insure residents of that state, on actuarial tables that do not differentiate on the basis of gender. Your cost of insurance charge is based on a number of factors, including, but not limited to, the insured's gender, issue age on the Policy date, length of time from the Policy date, and underwriting class . We currently place insureds into the following underwriting classes: · ultimate select · Select · ultimate standard · Standard We also place insureds in various sub-standard underwriting classes, which involve a higher mortality risk and higher charges.We generally charge higher rates for insureds who use tobacco. 5 Performance Data Other Performance Data in Advertising Sales Literature We may compare each subaccount's performance to the performance of: · other variable life issuers in general; · variable life insurance policies which invest in mutual funds with similar investment objectives and policies, as reported by Lipper Analytical Services, Inc. ("Lipper") and Morningstar, Inc. ("Morningstar"); and other services, companies, individuals, or industry or financial publications (e.g., Forbes, Money, The Wall Street Journal, Business Week, Barron's, Kiplinger's Personal Finance, and Fortune); > Lipper and Morningstar rank variable annuity contracts and variable life policies.Their performance analysis ranks such policies and contracts on the basis of total return, and assumes reinvestment of distributions; but it does not show sales charges, redemption fees or certain expense deductions at the separate account level. · the Standard & Poor's Index of 500 Common Stocks, or other widely recognized indices; > unmanaged indices may assume the reinvestment of dividends, but usually do not reflect deductions for the expenses of operating or managing an investment portfolio; or · other types of investments, such as: > certificates of deposit; > savings accounts and U.S. Treasuries; > certain interest rate and inflation indices (e.g., the Consumer Price Index); or > indices measuring the performance of a defined group of securities recognized by investors as representing a particular segment of the securities markets (e.g., Donoghue Money Market Institutional Average, Lehman Brothers Corporate Bond Index, or Lehman Brothers Government Bond Index). Western Reserve's Published Ratings We may publish in advertisements, sales literature, or reports we send to you the ratings and other information that an independent ratings organization assigns to us.These organizations include: A.M.Best Company, Moody's Investors Service, Inc., Standard & Poor's Insurance Rating Services, and Fitch Ratings.These ratings are opinions regarding an operating insurance company's financial capacity to meet the obligations of its insurance policies in accordance with their terms.These ratings do not apply to the separate account, the subaccounts, the funds or their portfolios, or to their performance. Financial Statements Western Reserve's statutory-basis financial statements and schedules, which include the Report of Independent Registered Public Accounting Firm, appear on the following pages. These statutory-basis financial statements and schedules should be distinguished from the separate account's financial statements, and you should consider these statutory-basis financial statements and schedules only as bearing upon Western Reserve's ability to meet its obligations under the Policies. You should not consider our statutory-basis financial statements and schedules as bearing upon the investment performance of the assets held in the separate account. Western Reserve's statutory-basis financial statements and schedules at December31, 20 1 0 and 200 9 and for each of the three years in the period ended December31, 20 1 0, have been prepared on the basis of statutory accounting principles rather than U.S. generally accepted accounting principles. The separate account’s financial statements for the period ended December 31, 20 1 0, which include the Report of Independent Registered Public Accounting Firm, also appear on the following pages. 6 Report of Independent Registered Public Accounting Firm The Board of Directors and Contract Owners of the WRL Series Life Account Western Reserve Life Assurance Co. of Ohio We have audited the accompanying statements of assets and liabilities of each of the subaccounts constituting the WRL Series Life Account (the Separate Account) (comprised of the Transamerica JPMorgan Core Bond VP, Transamerica Asset Allocation– Conservative VP, Transamerica Asset Allocation– Growth VP, Transamerica Asset Allocation– Moderate Growth VP, Transamerica Asset Allocation– Moderate VP, Transamerica MFS International Equity VP, Transamerica Clarion Global Real Estate Securities VP, Transamerica Federated Market Opportunity VP, Transamerica International Moderate Growth VP, Transamerica JPMorgan Mid Cap Value VP, Transamerica JPMorgan Enhanced Index VP, Transamerica BlackRock Large Cap Value VP, Transamerica AEGON High Yield Bond VP, Transamerica PIMCO Total Return VP, Transamerica Focus VP, Transamerica T. Rowe Price Small Cap VP, Transamerica Diversified Equity, Transamerica Third Avenue Value VP, Transamerica Balanced VP, Transamerica AllianceBernstein Dynamic Allocation VP, Transamerica WMC Diversified Growth VP, Transamerica Growth Opportunities VP, Transamerica Money Market VP, Transamerica Small/MidCap Value VP, Transamerica U.S. Government Securities VP, Transamerica Morgan Stanley Mid-Cap Growth VP, Transamerica Index 50 VP, Transamerica Index 75 VP, Transamerica Efficient Markets VP, Transamerica Hanlon Balanced VP, Transamerica Hanlon Growth & Income VP, Transamerica Hanlon Growth VP, Transamerica Hanlon Managed Income VP, Transamerica Multi Managed Large Cap Core VP, Transamerica Foxhall Emerging Markets/Pacific Rim VP, Transamerica Foxhall Global Conservative VP, Transamerica Foxhall Global Growth VP, Transamerica Foxhall Global Hard Asset VP, Transamerica Jennison Growth VP, Fidelity VIP Contrafund®, Fidelity VIP Equity-Income, Fidelity VIP Growth Opportunities, Fidelity VIP Index 500, ProFund VP Bull, ProFund VP Money Market, ProFund VP NASDAQ-100, ProFund VP Short Small-Cap, ProFund VP Small-Cap, Access VP High Yield, ProFund VP Europe 30, ProFund VP Oil & Gas, ProFund VP Ultra Small-Cap, ProFund VP Utilities, ProFund VP Consumer Services, ProFund VP Pharmaceuticals, ProFund VP Small-Cap Value, ProFund VP Falling U.S. Dollar, ProFund VP Emerging Markets, ProFund VP International, ProFund VP Asia 30, ProFund VP Japan, ProFund VP Short NASDAQ-100, ProFund VP U.S. Government Plus, ProFund VP Basic Materials, ProFund VP Financials, ProFund VP Precious Metals, ProFund VP Telecommunications, ProFund VP Mid-Cap, ProFund VP Short Emerging Markets, ProFund VP Short International, Franklin Templeton VIP Founding Funds Allocation, and AllianceBernstein Balanced Wealth Strategy Portfolio subaccounts) as of December31, 2010, and the related S-1 statements of operations and changes in net assets for the periods indicated thereon. These financial statements are the responsibility of the Separate Account’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. We were not engaged to perform an audit of the Separate Account’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Separate Account’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. Our procedures included confirmation of securities owned as of December31, 2010 by correspondence with the mutual funds’ transfer agents. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of each of the respective subaccounts constituting the WRL Series Life Account at December31, 2010, and the results of their operations and changes in net assets for the periods indicated thereon, in conformity with U.S. generally accepted accounting principles. /s/Ernst & Young LLP Des Moines, Iowa April 18, 2011 S-2 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica JPMorgan Core Bond VP Transamerica Asset Allocation - Conservative VP Transamerica Asset Allocation - Growth VP Transamerica Asset Allocation - Moderate Growth VP Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold - 21 - - Total assets Liabilities Payable for units redeemed - - - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-3 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica Asset Allocation - Moderate VP Transamerica MFS International Equity VP Transamerica Clarion Global Real Estate Securities VP Transamerica Federated Market Opportunity VP Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold - - - Total assets Liabilities Payable for units redeemed - 16 Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-4 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica International Moderate Growth VP Transamerica JPMorgan Mid Cap Value VP Transamerica JPMorgan Enhanced Index VP Transamerica BlackRock Large Cap Value VP Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold 18 1 4 1 Total assets Liabilities Payable for units redeemed - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% - 26 M&E - 1.50% - - Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% $- M&E - 1.50% $- See accompanying notes. S-5 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica AEGON High Yield Bond VP Transamerica PIMCO Total Return VP Transamerica Focus VP Transamerica T. Rowe Price Small Cap VP Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold - - - Total assets Liabilities Payable for units redeemed 5 - - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-6 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica Diversified Equity VP Transamerica Third Avenue Value VP Transamerica Balanced VP Transamerica AllianceBernstein Dynamic Allocation VP Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold - - - 97 Total assets Liabilities Payable for units redeemed 27 17 - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-7 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica WMC Diversified Growth VP Transamerica Growth Opportunities VP Transamerica Money Market VP Transamerica Small/MidCap Value VP Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold - - - Total assets Liabilities Payable for units redeemed 21 42 - 5 Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-8 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica U.S. Government Securities VP Transamerica Morgan Stanley Mid-Cap Growth VP Transamerica Index 50 VP Transamerica Index 75 VP Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold 75 - - 4 Total assets Liabilities Payable for units redeemed - 4 - - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-9 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica Efficient Markets VP Transamerica Hanlon Balanced VP Transamerica Hanlon Growth & Income VP Transamerica Hanlon Growth VP Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold 1 - - 1 Total assets Liabilities Payable for units redeemed - 5 1 - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-10 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica Hanlon Managed Income VP Transamerica Multi Managed Large Cap Core VP Transamerica Foxhall Emerging Markets/Pacific Rim VP Transamerica Foxhall Global Conservative VP Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold 76 7 - Total assets Liabilities Payable for units redeemed - - - 1 Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-11 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Transamerica Foxhall Global Growth VP Transamerica Foxhall Global Hard Asset VP Transamerica Jennison Growth VP Fidelity VIP Contrafund® Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold - 2 - Total assets Liabilities Payable for units redeemed 8 - 5 - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% - M&E - 0.00% - M&E - 1.50% - Accumulation unit value: M&E - 0.90% M&E - 0.75% $- M&E - 0.00% $- M&E - 1.50% $- See accompanying notes. S-12 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Fidelity VIP Equity-Income Fidelity VIP Growth Opportunities Fidelity VIP Index 500 ProFund VP Bull Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold - - - Total assets Liabilities Payable for units redeemed - 2 Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% - - M&E - 0.00% - - 24 M&E - 1.50% - - Accumulation unit value: M&E - 0.90% M&E - 0.75% $- $- M&E - 0.00% $- $- M&E - 1.50% $- $- See accompanying notes. S-13 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 ProFund VP Money Market ProFund VP NASDAQ-100 ProFund VP Short Small-Cap ProFund VP Small-Cap Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold - 97 - 4 Total assets Liabilities Payable for units redeemed 1 - - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% 50 M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-14 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 Access VP High Yield ProFund VP Europe 30 ProFund VP Oil & Gas ProFund VP UltraSmall-Cap Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold 10 - Total assets Liabilities Payable for units redeemed - - - 26 Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-15 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 ProFund VP Utilities ProFund VP Consumer Services ProFund VP Pharmaceuticals ProFund VP Small-Cap Value Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold 9 1 4 6 Total assets Liabilities Payable for units redeemed - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% - M&E - 1.50% 37 60 Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-16 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 ProFund VP Falling U.S. Dollar ProFund VP Emerging Markets ProFund VP International ProFund VP Asia 30 Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold 44 94 Total assets Liabilities Payable for units redeemed - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% 44 M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-17 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 ProFund VP Japan ProFund VP Short NASDAQ-100 ProFund VP U.S. Government Plus ProFund VP Basic Materials Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold 2 72 48 Total assets Liabilities Payable for units redeemed - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% 25 - 75 M&E - 1.50% 70 Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-18 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 ProFund VP Financials ProFund VP Precious Metals ProFund VP Telecommunications ProFund VP Mid-Cap Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold 22 89 19 Total assets Liabilities Payable for units redeemed - Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% 14 M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-19 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Assets and Liabilities December 31, 2010 ProFund VP Short Emerging Markets ProFund VP Short International Franklin Templeton VIP Founding Funds Allocation AllianceBernstein Balanced Wealth Strategy Subaccount Subaccount Subaccount Subaccount Assets Investment in securities: Number of shares Cost Investments in mutual funds, Level 1 quoted prices at net asset value Receivable for units sold - - Total assets Liabilities Payable for units redeemed - - - 1 Net Assets: Deferred annuity contracts terminable by owners Total net assets Accumulation units outstanding: M&E - 0.90% M&E - 0.75% M&E - 0.00% 4 8 M&E - 1.50% Accumulation unit value: M&E - 0.90% M&E - 0.75% M&E - 0.00% M&E - 1.50% See accompanying notes. S-20 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica JPMorgan Core Bond VP Transamerica Asset Allocation - Conservative VP Transamerica Asset Allocation - Growth VP Transamerica Asset Allocation - Moderate Growth VP Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - - - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-21 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica Asset Allocation - Moderate VP Transamerica MFS International Equity VP Transamerica Clarion Global Real Estate Securities VP Transamerica Federated Market Opportunity VP Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-22 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica International Moderate Growth VP Transamerica JPMorgan Mid Cap Value VP Transamerica JPMorgan Enhanced Index VP Transamerica BlackRock Large Cap Value VP Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-23 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica AEGON High Yield Bond VP Transamerica PIMCO Total Return VP Transamerica Focus VP Transamerica T. Rowe Price Small Cap VP Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: $- Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - - - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-24 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica Diversified Equity VP Transamerica Third Avenue Value VP Transamerica Balanced VP Transamerica AllianceBernstein Dynamic Allocation VP Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-25 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica WMC Diversified Growth VP Transamerica Growth Opportunities VP Transamerica Money Market VP Transamerica Small/MidCap Value VP Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold - Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: - Beginning of period - End of period Net change in unrealized appreciation/depreciation - of investments Net realized and unrealized capital gains (losses) - on investments Increase (decrease) in net assets from operations See accompanying notes. S-26 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica U.S. Government Securities VP Transamerica Morgan Stanley Mid-Cap Growth VP Transamerica Index 50 VP Transamerica Index 75 VP Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-27 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica Efficient Markets VP Transamerica Hanlon Balanced VP Transamerica Hanlon Growth & Income VP Transamerica Hanlon Growth VP Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: Dividends Expenses: Administrative, mortality and expense risk charge 37 Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-28 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica Hanlon Managed Income VP Transamerica Multi Managed Large Cap Core VP Transamerica Foxhall Emerging Markets/Pacific Rim VP Transamerica Foxhall Global Conservative VP Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-29 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Transamerica Foxhall Global Growth VP Transamerica Foxhall Global Hard Asset VP Transamerica Jennison Growth VP Fidelity VIP Contrafund® Subaccount Subaccount Subaccount(1) Subaccount Net investment income (loss) Income: Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: - Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-30 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Fidelity VIP Equity-Income Fidelity VIP Growth Opportunities Fidelity VIP Index 500 ProFund VP Bull Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: $- Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - - - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-31 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted ProFund VP Money Market ProFund VP NASDAQ-100 ProFund VP Short Small-Cap ProFund VP Small-Cap Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: $- $- $- Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold - Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: - Beginning of period - End of period Net change in unrealized appreciation/depreciation - of investments Net realized and unrealized capital gains (losses) - on investments Increase (decrease) in net assets from operations See accompanying notes. S-32 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted Access VP High Yield ProFund VP Europe 30 ProFund VP Oil & Gas ProFund VP UltraSmall-Cap Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: $- Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-33 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted ProFund VP Utilities ProFund VP Consumer Services ProFund VP Pharmaceuticals ProFund VP Small-Cap Value Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: $- Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-34 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted ProFund VP Falling U.S. Dollar ProFund VP Emerging Markets ProFund VP International ProFund VP Asia 30 Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: $- $- $- Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-35 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted ProFund VP Japan ProFund VP Short NASDAQ-100 ProFund VP U.S. Government Plus ProFund VP Basic Materials Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: $- $- Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-36 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted ProFund VP Financials ProFund VP Precious Metals ProFund VP Telecommunications ProFund VP Mid-Cap Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: $- $- Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - - - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-37 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Operations Year Ended December 31, 2010, Except as Noted ProFund VP Short Emerging Markets ProFund VP Short International Franklin Templeton VIP Founding Funds Allocation AllianceBernstein Balanced Wealth Strategy Subaccount Subaccount Subaccount Subaccount Net investment income (loss) Income: $- $- Dividends Expenses: Administrative, mortality and expense risk charge Net investment income (loss) Net realized and unrealized capital gains (losses) on investments Net realized capital gains (losses) on investments: - - 35 - Realized gain distributions Proceeds from sales Cost of investments sold Net realized capital gains (losses) on investments Net change in unrealized appreciation/depreciation of investments: Beginning of period End of period Net change in unrealized appreciation/depreciation of investments Net realized and unrealized capital gains (losses) on investments Increase (decrease) in net assets from operations See accompanying notes. S-38 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica JPMorgan Core Bond VP Transamerica Asset Allocation - Conservative VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-39 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Asset Allocation - Growth VP Transamerica Asset Allocation - Moderate Growth VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-40 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Asset Allocation - Moderate VP Transamerica MFS International Equity VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-41 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Clarion Global Real Estate Securities VP Transamerica Federated Market Opportunity VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-42 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica International Moderate Growth VP Transamerica JPMorgan Mid Cap Value VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-43 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica JPMorgan Enhanced Index VP Transamerica BlackRock Large Cap Value VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-44 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica AEGON High Yield Bond VP Transamerica PIMCO Total Return VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-45 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Focus VP Transamerica T. Rowe Price Small Cap VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-46 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Diversified Equity VP Transamerica Third Avenue Value VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-47 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Balanced VP Transamerica AllianceBernstein Dynamic Allocation VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-48 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica WMC Diversified Growth VP Transamerica Growth Opportunities VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-49 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Money Market VP Transamerica Small/MidCap Value VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments - - Net change in unrealized appreciation/ depreciation of investments - - Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-50 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica U.S. Government Securities VP Transamerica Morgan Stanley Mid-Cap Growth VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-51 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Index 50 VP Transamerica Index 75 VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-52 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Efficient Markets VP Transamerica Hanlon Balanced VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions - - Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period - - End of the period See accompanying notes. S-53 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Hanlon Growth & Income VP Transamerica Hanlon Growth VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period - - End of the period See accompanying notes. S-54 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Hanlon Managed Income VP Transamerica Multi Managed Large Cap Core VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period - - End of the period See accompanying notes. S-55 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Foxhall Emerging Markets/Pacific Rim VP Transamerica Foxhall Global Conservative VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period - - End of the period See accompanying notes. S-56 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Foxhall Global Growth VP Transamerica Foxhall Global Hard Asset VP Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period - - End of the period See accompanying notes. S-57 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Transamerica Jennison Growth VP Fidelity VIP Contrafund® Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period - End of the period See accompanying notes. S-58 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Fidelity VIP Equity-Income Fidelity VIP Growth Opportunities Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-59 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Fidelity VIP Index 500 ProFund VP Bull Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-60 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Money Market ProFund VP NASDAQ-100 Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments - - Net change in unrealized appreciation/ depreciation of investments - - Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - - - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-61 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Short Small-Cap ProFund VP Small-Cap Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - - - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-62 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Access VP High Yield ProFund VP Europe 30 Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-63 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Oil & Gas ProFund VP UltraSmall-Cap Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-64 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Utilities ProFund VP Consumer Services Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-65 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Pharmaceuticals ProFund VP Small-Cap Value Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-66 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Falling U.S. Dollar ProFund VP Emerging Markets Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-67 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP International ProFund VP Asia 30 Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-68 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Japan ProFund VP Short NASDAQ-100 Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-69 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP U.S. Government Plus ProFund VP Basic Materials Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-70 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Financials ProFund VP Precious Metals Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-71 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Telecommunications ProFund VP Mid-Cap Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-72 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted ProFund VP Short Emerging Markets ProFund VP Short International Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments - Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period End of the period See accompanying notes. S-73 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Statements of Changes in Net Assets Years Ended December 31, 2010 and 2009, Except as Noted Franklin Templeton VIP Founding Funds Allocation AllianceBernstein Balanced Wealth Strategy Subaccount Subaccount Operations Net investment income (loss) Net realized capital gains (losses) on investments Net change in unrealized appreciation/ depreciation of investments Increase (decrease) in net assets from operations Contract transactions Net contract purchase payments Transfer payments from (to) other subaccounts or general account Contract terminations, withdrawals, and other deductions - Contract maintenance charges Increase (decrease) in net assets from contract transactions Net increase (decrease) in net assets Net assets: Beginning of the period - - End of the period See accompanying notes. S-74 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 1. Organization and Summary of Significant Accounting Policies Organization WRL Series Life Account (the Separate Account) is a segregated investment account of Western Reserve Life Assurance Co. of Ohio (WRL), an indirect wholly owned subsidiary of AEGON N.V., a holding company organized under the laws of The Netherlands. The Separate Account is registered with the Securities and Exchange Commission as a Unit Investment Trust pursuant to provisions of the Investment Company Act of 1940.The Separate Account consists of multiple investment subaccounts.Each subaccount invests exclusively in the corresponding portfolio of a Mutual Fund.Each Mutual Fund is registered as an open-end management investment company under the Investment Company Act of 1940, as amended.Activity in these specified investment subaccounts is available to contact owners of WRL Freedom Builder, WRL Freedom Elite, WRL Freedom Equity Protector, WRL Freedom Wealth Protector, WRL Freedom Elite Builder, WRL Freedom Elite Advisor, WRL Freedom Excelerator, and WRL For Life. Subaccount Investment by Mutual Fund: Transamerica Series Trust - Initial Class Transamerica JPMorgan Core Bond VP Transamerica Asset Allocation - Conservative Portfolio VP Transamerica Asset Allocation - Growth Portfolio VP Transamerica Asset Allocation - Moderate Growth Portfolio VP Transamerica Asset Allocation - Moderate Portfolio VP Transamerica MFS International Equity VP Transamerica Clarion Global Real Estate Securities VP Transamerica Federated Market Opportunity VP Transamerica International Moderate Growth Fund VP Transamerica JPMorgan Mid Cap Value VP Transamerica JPMorgan Enhanced Index VP Transamerica BlackRock Large Cap Value VP Transamerica AEGON High Yield Bond VP Transamerica PIMCO Total Return VP Transamerica Focus VP Transamerica T. Rowe Price Small Cap VP Transamerica Diversified Equity VP Transamerica Third Avenue Value VP Transamerica Balanced VP Transamerica AllianceBernstein Dynamic Allocation VP Transamerica WMC Diversified Growth VP Transamerica Growth Opportunities VP Transamerica Money Market VP Transamerica Small/Mid-Cap Value VP Transamerica U.S. Government Securities VP Transamerica Morgan Stanley Mid-Cap Growth VP Transamerica Index 50 VP Transamerica Index 75 VP Transamerica Efficient Markets VP S-75 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 1.Organization and Summary of Significant Accounting Policies (continued) Subaccount Investment by Mutual Fund (continued): Transamerica Series Trust - Initial Class Transamerica Hanlon Balanced VP Transamerica Hanlon Growth & Income VP Transamerica Hanlon Growth VP Transamerica Hanlon Managed Income VP Transamerica Multi Managed Large Cap Core VP Transamerica Foxhall Emerging Markets/Pacific Rim VP Transamerica Foxhall Global Conservative VP Transamerica Foxhall Global Growth VP Transamerica Foxhall Global Hard Asset VP Transamerica Jennison Growth VP Fidelity® Variable Insurance Products Fund - Service Class 2 Fidelity VIP Contrafund® Portfolio Fidelity VIP Equity-Income Portfolio Fidelity VIP Growth Opportunities Portfolio Fidelity VIP Index 500 Portfolio ProFunds ProFund VP Bull ProFund VP NASDAQ-100 ProFund VP Small-Cap ProFund VP Short Small-Cap ProFund VP Money Market Access VP High Yield ProFund VP Europe 30 ProFund VP Oil & Gas ProFund VP UltraSmall-Cap ProFund VP Utilities ProFund VP Consumer Services ProFund VP Pharmaceuticals ProFund VP Small-Cap Value ProFund VP Falling U.S. Dollar ProFund VP Emerging Markets ProFund VP International ProFund VP Asia 30 ProFund VP Japan ProFund VP Short NASDAQ-100 ProFund VP U.S. Government Plus ProFund VP Basic Materials ProFund VP Financials ProFund VP Precious Metals ProFund VP Telecommunications S-76 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 1. Organization and Summary of Significant Accounting Policies (continued) Subaccount Investment by Mutual Fund (continued): ProFunds ProFund VP Mid-Cap ProFund VP Short Emerging Markets ProFund VP Short International Franklin Templeton Variable Insurance Products Trust Franklin Templeton VIP Founding Funds Allocation Fund AllianceBernstein Variable Products Series Fund AllianceBernstein Balanced Wealth Strategy Portfolio Each period reported on reflects a full twelve month period except as follows: Subaccount Inception Date Transamerica International Moderate Growth Fund VP May 1, 2006 ProFund VP Bull June 12, 2006 ProFund VP Money Market June 12, 2006 ProFund VP NASDAQ-100 June 12, 2006 ProFund VP Short Small-Cap June 12, 2006 ProFund VP Small-Cap June 12, 2006 Access VP High Yield February 28, 2008 ProFund VP Europe 30 February 28, 2008 ProFund VP Oil & Gas February 28, 2008 ProFund VP Ultra Small-Cap February 28, 2008 ProFund VP Utilities February 28, 2008 ProFund VP Consumer Services February 28, 2008 ProFund VP Pharmaceuticals February 28, 2008 ProFund VP Small-Cap Value February 28, 2008 ProFund VP Falling U.S. Dollar February 28, 2008 ProFund VP Emerging Markets February 28, 2008 ProFund VP International February 28, 2008 ProFund VP Asia 30 February 28, 2008 ProFund VP Japan February 28, 2008 ProFund VP Short NASDAQ-100 February 28, 2008 ProFund VP U.S. Government Plus February 28, 2008 ProFund VP Basic Materials February 28, 2008 ProFund VP Financials February 28, 2008 ProFund VP Precious Metals February 28, 2008 ProFund VP Telecommunications February 28, 2008 ProFund VP Mid-Cap February 28, 2008 ProFund VP Short Emerging Markets February 28, 2008 ProFund VP Short International February 28, 2008 Transamerica Index 50 VP May 1, 2008 Transamerica Index 75 VP May 1, 2008 S-77 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 1.Organization and Summary of Significant Accounting Policies (continued) Each period reported on reflects a full twelve month period except as follows: Subaccount Inception Date Transamerica Efficient Markets VP May 1, 2009 Transamerica Hanlon Balanced VP May 1, 2009 Transamerica Hanlon Growth & Income VP May 1, 2009 Transamerica Hanlon Growth VP May 1, 2009 Transamerica Hanlon Managed Income VP May 1, 2009 Transamerica Multi Managed Large Cap Core VP May 1, 2009 Franklin Templeton VIP Founding Funds Allocation Fund May 1, 2009 AllianceBernstein Balanced Wealth Strategy Portfolio May 1, 2009 Transamerica Foxhall Emerging Markets/Pacific Rim VP July 1, 2009 Transamerica Foxhall Global Conservative VP July 1, 2009 Transamerica Foxhall Global Growth VP July 1, 2009 Transamerica Foxhall Global Hard Asset VP July 1, 2009 Transamerica Jennison Growth VP April 29, 2010 The following Portfolio name changes were made effective during the fiscal year ended December 31, 2010: Portfolio Formerly Transamerica WMC Diversified Growth VP Transamerica Equity VP Transamerica Diversified Equity VP Transamerica Templeton Global VP Transamerica Multi Managed Large Cap Core VP Transamerica Van Kampen Large Cap Core VP Transamerica Morgan Stanley Mid-Cap Growth VP Transamerica Van Kampen Mid Cap Growth VP Transamerica AllianceBernstein Dynamic Allocation VP Transamerica Convertible Securities VP The following Portfolio mergers were made effective during the fiscal year ended December 31, 2010: Portfolio Formerly Transamerica BlackRock Large Cap Value VP Transamerica T. Rowe Price Equity Income VP Transamerica Jennison Growth VP Transamerica Marsico Growth VP Transamerica Balanced VP Transamerica Value Balanced VP Transamerica Diversified Equity VP Transamerica Science and Technology VP Transamerica Diversified Equity VP Transamerica Munder Net50 VP Investments Net purchase payments received by the Separate Account are invested in the portfolios of the Mutual Funds as selected by the contract owner. Investments are stated at the closing net asset values per share on December 31, 2010. Realized capital gains and losses from sales of shares in the Separate Account are determined on the first-in, first-out basis. Investment transactions are accounted for on the trade date (date the order to buy or sell is executed) and dividend income is recorded on the ex-dividend date. Unrealized gains or losses from investments in the Mutual Funds are included in the Statements of Operations. S-78 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 1.Organization and Summary of Significant Accounting Policies (continued) Dividend Income Dividends received from the Mutual Fund investments are reinvested to purchase additional mutual fund shares. Accounting Policy On July1, 2009, the FASB Accounting Standards CodificationTM (ASC or the Codification) was launched as the single source of authoritative nongovernmental accounting principles generally accepted in the United States (GAAP). Guidance in the Codification is organized by Topic, each representing a collection of related guidance (e.g., Financial Services—Insurance). Topics are further subdivided into Subtopics (e.g., Insurance Activities), and Sections (e.g., Recognition, Measurement, or Disclosure). All guidance contained in the Codification carries an equal level of authority. The Separate Account adopted guidance that establishes the Codification as the source of authoritative GAAP for the period ended September30, 2009. The adoption required updates to the Separate Account’s financial statement disclosures, but did not impact the results of operations or financial position. As of December 31, 2009 the Separate Account adopted ASC 855, Subsequent Events, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. See Note 9 to the financial statements for additional disclosure. The financial statements included herein have been prepared in accordance with GAAP for variable life separate accounts registered as unit investment trusts.The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions regarding matters that affect the reported amount of assets and liabilities.Actual results could differ from those estimates. S-79 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 2.Investments The aggregate cost of purchases and proceeds from sales of investments for the period ended December 31, 2010 were as follows: Purchases Sales Transamerica Series Trust - Initial Class Transamerica JPMorgan Core Bond VP $ 11,762,049 Transamerica Asset Allocation - Conservative Portfolio VP Transamerica Asset Allocation - Growth Portfolio VP Transamerica Asset Allocation - Moderate Growth Portfolio VP Transamerica Asset Allocation - Moderate Portfolio VP Transamerica MFS International Equity VP Transamerica Clarion Global Real Estate Securities VP Transamerica Federated Market Opportunity VP Transamerica International Moderate Growth Fund VP Transamerica JPMorgan Mid Cap Value VP Transamerica JPMorgan Enhanced Index VP Transamerica BlackRock Large Cap Value VP Transamerica AEGON High Yield Bond VP Transamerica PIMCO Total Return VP Transamerica Focus VP Transamerica T. Rowe Price Small Cap VP Transamerica Diversified Equity VP Transamerica Third Avenue Value VP Transamerica Balanced VP Transamerica AllianceBernstein Dynamic Allocation VP Transamerica WMC Diversified Growth VP Transamerica Growth Opportunities VP Transamerica Money Market VP Transamerica Small/Mid-Cap Value VP Transamerica U.S. Government Securities VP Transamerica Morgan Stanley Mid-Cap Growth VP Transamerica Index 50 VP Transamerica Index 75 VP Transamerica Efficient Markets VP Transamerica Hanlon Balanced VP Transamerica Hanlon Growth & Income VP Transamerica Hanlon Growth VP S-80 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 2. Investments (continued) Purchases Sales Transamerica Series Trust - Initial Class Transamerica Hanlon Managed Income VP $ 16,120,653 Transamerica Multi Managed Large Cap Core VP Transamerica Foxhall Emerging Markets/Pacific Rim VP Transamerica Foxhall Global Conservative VP Transamerica Foxhall Global Growth VP Transamerica Foxhall Global Hard Asset VP Transamerica Jennison Growth VP Fidelity® Variable Insurance Products Fund - Service Class 2 Fidelity VIP Contrafund® Portfolio Fidelity VIP Equity-Income Portfolio Fidelity VIP Growth Opportunities Portfolio Fidelity VIP Index 500 Portfolio ProFunds ProFund VP Bull ProFund VP NASDAQ-100 ProFund VP Small-Cap ProFund VP Short Small-Cap ProFund VP Money Market Access VP High Yield ProFund VP Europe 30 ProFund VP Oil & Gas ProFund VP UltraSmall-Cap ProFund VP Utilities ProFund VP Consumer Services ProFund VP Pharmaceuticals ProFund VP Small-Cap Value ProFund VP Falling U.S. Dollar ProFund VP Emerging Markets ProFund VP International ProFund VP Asia 30 ProFund VP Japan ProFund VP Short NASDAQ-100 ProFund VP U.S. Government Plus ProFund VP Basic Materials ProFund VP Financials S-81 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 2.Investments (continued) Purchases Sales ProFunds ProFund VP Precious Metals ProFund VP Telecommunications ProFund VP Mid-Cap ProFund VP Short Emerging Markets ProFund VP Short International Franklin Templeton Variable Insurance Products Trust Franklin Templeton VIP Founding Funds Allocation Fund AllianceBernstein Variable Products Series Fund AllianceBernstein Balanced Wealth Strategy Portfolio S-82 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: Transamerica JPMorgan Core Bond VP Transamerica Asset Allocation - Conservative VP Transamerica Asset Allocation - Growth VP Transamerica Asset Allocation - Moderate Growth VP Transamerica Asset Allocation - Moderate VP Transamerica MFS International Equity VP Subaccount Subaccount Subaccount Subaccount Subaccount Subaccount Units outstanding at January 1, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-83 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: Transamerica Clarion Global Real Estate Securities VP Transamerica Federated Market Opportunity VP Transamerica International Moderate Growth VP Transamerica JPMorgan Mid Cap Value VP Transamerica JPMorgan Enhanced Index VP Transamerica BlackRock Large Cap Value VP Subaccount Subaccount Subaccount Subaccount Subaccount Subaccount Units outstanding at January 1, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-84 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: Transamerica AEGON High Yield Bond VP Transamerica PIMCO Total Return VP Transamerica Focus VP Transamerica T. Rowe Price Small Cap VP Transamerica Diversified Equity VP Transamerica Third Avenue Value VP Subaccount Subaccount Subaccount Subaccount Subaccount Subaccount Units outstanding at January 1, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-85 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: Transamerica Balanced VP Transamerica AllianceBernstein Dynamic Allocation VP Transamerica WMC Diversified Growth VP Transamerica Growth Opportunities VP Transamerica Money Market VP Transamerica Small/MidCap Value VP Subaccount Subaccount Subaccount Subaccount Subaccount Subaccount Units outstanding at January 1, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-86 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: Transamerica U.S. Government Securities VP Transamerica Morgan Stanley Mid-Cap Growth VP Transamerica Index 50 VP Transamerica Index 75 VP Transamerica Efficient Markets VP Transamerica Hanlon Balanced VP Subaccount Subaccount Subaccount Subaccount Subaccount(1) Subaccount(1) Units outstanding at January 1, 2009 - - Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-87 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: Transamerica Hanlon Growth & Income VP Transamerica Hanlon Growth VP Transamerica Hanlon Managed Income VP Transamerica Multi Managed Large Cap Core VP Transamerica Foxhall Emerging Markets/Pacific Rim VP Transamerica Foxhall Global Conservative VP Subaccount(1) Subaccount(1) Subaccount(1) Subaccount(1) Subaccount(1) Subaccount(1) Units outstanding at January 1, 2009 - Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-88 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: Transamerica Foxhall Global Growth VP Transamerica Foxhall Global Hard Asset VP Transamerica Jennison Growth VP Fidelity VIP Contrafund® Fidelity VIP Equity-Income Fidelity VIP Growth Opportunities Subaccount(1) Subaccount(1) Subaccount(1) Subaccount Subaccount Subaccount Units outstanding at January 1, 2009 - - - Units purchased - Units redeemed and transferred to/from - Units outstanding at December 31, 2009 - Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-89 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: Fidelity VIP Index 500 ProFund VP Bull ProFund VP Money Market ProFund VP NASDAQ-100 ProFund VP Short Small-Cap ProFund VP Small-Cap Subaccount Subaccount Subaccount Subaccount Subaccount Subaccount Units outstanding at January 1, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-90 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: Access VP High Yield ProFund VP Europe 30 ProFund VP Oil & Gas ProFund VP UltraSmall-Cap ProFund VP Utilities ProFund VP Consumer Services Subaccount Subaccount Subaccount Subaccount Subaccount Subaccount Units outstanding at January 1, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-91 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: ProFund VP Pharmaceuticals ProFund VP Small-Cap Value ProFund VP Falling U.S. Dollar ProFund VP Emerging Markets ProFund VP International ProFund VP Asia 30 Subaccount Subaccount Subaccount Subaccount Subaccount Subaccount Units outstanding at January 1, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-92 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: ProFund VP Japan ProFund VP Short NASDAQ-100 ProFund VP U.S. Government Plus ProFund VP Basic Materials ProFund VP Financials ProFund VP Precious Metals Subaccount Subaccount Subaccount Subaccount Subaccount Subaccount Units outstanding at January 1, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-93 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 3. Accumulation Units Outstanding A summary of changes in equivalent accumulation units outstanding follows: ProFund VP Telecommunications ProFund VP Mid-Cap ProFund VP Short Emerging Markets ProFund VP Short International Franklin Templeton VIP Founding Funds Allocation AllianceBernstein Balanced Wealth Strategy Subaccount Subaccount Subaccount Subaccount Subaccount(1) Subaccount(1) Units outstanding at January 1, 2009 - - Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2009 Units purchased Units redeemed and transferred to/from Units outstanding at December 31, 2010 S-94 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 4.Financial Highlights The Separate Account offers various death benefit options, which have differing fees that are charged against the contract owner's account balance.These charges are discussed in more detail in the individual's policy.Differences in the fee structures for these units result in different unit values, expense ratios, and total returns. Sub account Year Ended Units Unit FairValue Corresponding to Lowest to Highest Expense Ratio Net Assets Invest ment Income Ratio* Expense Ratio Lowest to Highest Total Return Corresponding to Lowest to Highest Expense Ratio* Transamerica JPMorgan Core Bond VP 12/31/2010 to 5.90% 0.00% to 1.50% 8.24% to 6.64% 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Asset Allocation - Conservative VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Asset Allocation - Growth VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Asset Allocation - Moderate Growth VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Asset Allocation - Moderate VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica MFS International Equity VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Clarion Global Real Estate Securities VP 12/31/2010 to to to 12/31/2009 to - to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to S-95 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 4.Financial Highlights (continued) Sub account Year Ended Units Unit FairValue Corresponding to Lowest to Highest Expense Ratio Net Assets Invest ment Income Ratio* Expense Ratio Lowest to Highest Total Return Corresponding to Lowest to Highest Expense Ratio* Transamerica Federated Market Opportunity VP 12/31/2010 to 3.72% 0.00% to 1.50% (0.11)% to (1.59)% 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica International Moderate Growth VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 (1) to - to to Transamerica JPMorgan Mid Cap Value VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica JPMorgan Enhanced Index VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica BlackRock Large Cap Value VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica AEGON High Yield Bond VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica PIMCO Total Return VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Focus VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to S-96 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 4.Financial Highlights (continued) Sub account Year Ended Units Unit FairValue Corresponding to Lowest to Highest Expense Ratio Net Assets Invest ment Income Ratio* Expense Ratio Lowest to Highest Total Return Corresponding to Lowest to Highest Expense Ratio* Transamerica T. Rowe Price Small Cap VP 12/31/2010 to 0.00% 0.00% to 1.50% 34.42% to 32.44% 12/31/2009 to - to to 12/31/2008 to to to 12/31/2007 to - to to 12/31/2006 to - to to Transamerica Diversified Equity VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Third Avenue Value VP 12/31/2010 to to to 12/31/2009 to - to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Balanced VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica AllianceBernstein Dynamic Allocation VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica WMC Diversified Growth VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to - to to Transamerica Growth Opportunities VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Money Market VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to S-97 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 4.Financial Highlights (continued) Sub account Year Ended Units Unit FairValue Corresponding to Lowest to Highest Expense Ratio Net Assets Investment Income Ratio* Expense Ratio Lowest to Highest Total Return Corresponding to Lowest to Highest Expense Ratio* Transamerica Small/MidCap Value VP 12/31/2010 to 0.82% 0.00% to 1.50% 30.41% to 28.49% 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica U.S. Government Securities VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Transamerica Morgan Stanley Mid-Cap Growth VP 12/31/2010 to to to 12/31/2009 to - to to 12/31/2008 to to to 12/31/2007 to - to to 12/31/2006 to - to to Transamerica Index 50 VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to - to to Transamerica Index 75 VP 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to - to to Transamerica Efficient Markets VP 12/31/2010 to to to 12/31/2009 (1) to to to Transamerica Hanlon Balanced VP 12/31/2010 to to to 12/31/2009 (1) to - to to Transamerica Hanlon Growth & Income VP 12/31/2010 to to to 12/31/2009 (1) to - to to Transamerica Hanlon Growth VP 12/31/2010 to to to 12/31/2009 (1) to - to to Transamerica Hanlon Managed Income VP 12/31/2010 to to to 12/31/2009 (1) to - to to Transamerica Multi Managed Large Cap Core VP 12/31/2010 to to to 12/31/2009 (1) to to to S-98 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 4.Financial Highlights (continued) Sub account Year Ended Units Unit FairValue Corresponding to Lowest to Highest Expense Ratio Net Assets Invest ment Income Ratio* Expense Ratio Lowest to Highest Total Return Corresponding to Lowest to Highest Expense Ratio* Transamerica Foxhall Emerging Markets/Pacific Rim VP 12/31/2010 to 0.31% 0.00% to 1.50% 3.56% to 2.03% 12/31/2009 (1) to - to to Transamerica Foxhall Global Conservative VP 12/31/2010 to to to 12/31/2009 (1) to - to to Transamerica Foxhall Global Growth VP 12/31/2010 to to to 12/31/2009 (1) to - to to Transamerica Foxhall Global Hard Asset VP 12/31/2010 to to to 12/31/2009 (1) to - to to Transamerica Jennison Growth VP 12/31/2010 (1) to to to Fidelity VIP Contrafund® 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Fidelity VIP Equity-Income 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to Fidelity VIP Growth Opportunities 12/31/2010 to - to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to - to to 12/31/2006 to to to Fidelity VIP Index 500 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 to to to ProFund VP Bull 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 to - to to 12/31/2007 to to to 12/31/2006 (1) to to to S-99 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 4.Financial Highlights (continued) Sub account Year Ended Units Unit FairValue Corresponding to Lowest to Highest Expense Ratio Net Assets Invest ment Income Ratio* Expense Ratio Lowest to Highest Total Return Corresponding to Lowest to Highest Expense Ratio* ProFund VP Money Market 12/31/2010 to 0.02% 0.00% to 1.50% 0.02% to (1.46)% 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 (1) to to to ProFund VP NASDAQ-100 12/31/2010 to - to to 12/31/2009 to - to to 12/31/2008 to - to to 12/31/2007 to - to to 12/31/2006 (1) to - to to ProFund VP Short Small-Cap 12/31/2010 to - to to 12/31/2009 to to to 12/31/2008 to to to 12/31/2007 to to to 12/31/2006 (1) to to to ProFund VP Small-Cap 12/31/2010 to - to to 12/31/2009 to - to to 12/31/2008 to - to to 12/31/2007 to to to 12/31/2006 (1) to - to to Access VP High Yield 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Europe 30 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Oil & Gas 12/31/2010 to to to 12/31/2009 to - to to 12/31/2008 (1) to - to to ProFund VP UltraSmall-Cap 12/31/2010 to - to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Utilities 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to to to S-100 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 4.Financial Highlights (continued) Sub account Year Ended Units Unit FairValue Corresponding to Lowest to Highest Expense Ratio Net Assets Invest ment Income Ratio* Expense Ratio Lowest to Highest Total Return Corresponding to Lowest to Highest Expense Ratio* ProFund VP Consumer Services 12/31/2010 to - 0.00% to 1.50% 21.39% to 19.60% 12/31/2009 to - to to 12/31/2008 (1) to - to to ProFund VP Pharmaceuticals 12/31/2010 to 4.80% to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Small-Cap Value 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to - to to ProFund VP Falling U.S. Dollar 12/31/2010 to - to to 12/31/2009 to to to 12/31/2008 (1) to - to to ProFund VP Emerging Markets 12/31/2010 to - to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP International 12/31/2010 to - to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Asia 30 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Japan 12/31/2010 to - to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Short NASDAQ-100 12/31/2010 to - to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP U.S. Government Plus 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Basic Materials 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to to to S-101 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 4.Financial Highlights (continued) Sub account Year Ended Units Unit FairValue Corresponding to Lowest to Highest Expense Ratio Net Assets Invest ment Income Ratio* Expense Ratio Lowest to Highest Total Return Corresponding to Lowest to Highest Expense Ratio* ProFund VP Financials 12/31/2010 to 0.24% 0.00% to 1.50% 10.93% to 9.29% 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Precious Metals 12/31/2010 to - to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Telecommunications 12/31/2010 to to to 12/31/2009 to to to 12/31/2008 (1) to to to ProFund VP Mid-Cap 12/31/2010 to - to to 12/31/2009 to - to to 12/31/2008 (1) to to to ProFund VP Short Emerging Markets 12/31/2010 to - to to 12/31/2009 to - to to 12/31/2008 (1) to to to ProFund VP Short International 12/31/2010 to - to to 12/31/2009 to - to to 12/31/2008 (1) to to to Franklin Templeton VIP Founding Funds Allocation 12/31/2010 to to to 12/31/2009 (1) to to to AllianceBernstein Balanced Wealth Strategy 12/31/2010 to to to 12/31/2009 (1) to to to These amounts represent the dividends, excluding distributions of capital gains, received by the subaccount from the Mutual Fund, net of management fees assessed by the fund manager, divided by the average net assets.These ratios exclude those expenses, such as mortality and expense charges, that are assessed against contract owner accounts either through reductions in the unit values or the redemption of units.The recognition of investment income by the subaccount is affected by the timing of the declaration of dividends by the Mutual Fund in which the subaccounts invest. These amounts represent the annualized contract expenses of the Separate Account, consisting primarily of mortality and expense charges, for each period indicated.These ratios include only those expenses that result in a direct reduction to unit values.Charges made directly to contract owner accounts through the redemption of units and expenses of the Mutual Fund have been excluded. *These amounts represent the total return for the periods indicated, including changes in the value of the Mutual Fund, and expenses assessed through the reduction of unit values.These ratios do not include any expenses assessed through the redemption of units.Investment options with a date notation indicate the effective date of that investment option in the variable account.The total return is calculated for each period indicated or from the effective date through the end of the reporting period. S-102 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 5. Administrative and Mortality and Expense Risk Charges Under some forms of the contracts, a sales charge and premium taxes are deducted by WRL prior to allocation of policy owner payments to the subaccounts.Contingent surrender charges may also apply. Under all forms of the contracts, monthly charges against policy cash values are made to compensate WRL for costs of insurance provided. A daily charge equal to an annual rate from 0.00% and 1.50% of average daily net assets is assessed to compensate WRL for assumption of mortality and expense risks in connection with the issuance and administration of the Contracts.This charge (not assessed at the individual contract level) effectively reduces the value of a unit outstanding during the year. 6. Income Taxes Operations of the Separate Account form a part of WRL, which is taxed as a life insurance company under Subchapter L of the Internal Revenue Code of 1986, as amended (the Code). The operations of the Separate Account are accounted for separately from other operations of WRL for purposes of federal income taxation. The Separate Account is not separately taxable as a regulated investment company under Subchapter M of the Code and is not otherwise taxable as an entity separate from WRL. Under existing federal income tax laws, the income of the Separate Account is not taxable to WRL, as long as earnings are credited under the variable life contracts. 7. Dividend Distributions Dividends are not declared by the Separate Account, since the increase in the value of the underlying investment in the Mutual Funds is reflected daily in the accumulation unit price used to calculate the equity value within the Separate Account.Consequently, a dividend distribution by the Mutual Funds does not change either the accumulation unit price or equity values within the Separate Account. S-103 Western Reserve Life Assurance Co. of Ohio WRL Series Life Account Notes to Financial Statements December 31, 2010 8. Fair Value Measurements and Fair Value Hierarchy ASC 820 defines fair value, establishes a framework for measuring fair value, establishes a fair value hierarchy based on the nature of inputs used to measure fair value and enhances disclosure requirements for fair value measurements. The Separate Account has categorized its financial instruments into a three level hierarchy which is based on the priority of the inputs to the valuation technique.The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). If the inputs used to measure fair value fall within different levels of the hierarchy, the category level is based on the lowest priority level input that is significant to the fair value measurement of the instrument. Financial assets and liabilities recorded at fair value on the Statements of Assets and Liabilities are categorized as follows: Level 1. Unadjusted quoted prices for identical assets or liabilities in an active market. Level 2. Quoted prices in markets that are not active or inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. Level 2 inputs include the following: a)Quoted prices for similar assets or liabilities in active markets b) Quoted prices for identical or similar assets or liabilities in non-active markets c) Inputs other than quoted market prices that are observable d) Inputs that are derived principally from or corroborated by observable market data through correlation or other means. Level 3. Prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. They reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset or liability. All investments in the Mutual Funds included in the Statements of Assets and Liabilities are stated at fair value and are based upon daily unadjusted quoted prices, therefore are considered Level 1. 9. Subsequent Events The Separate Account has evaluated the financial statements for subsequent events through the date which the financial statements were issued. During this period, there were no subsequent events requiring recognition or disclosure in the financial statements. S-104 Report of Independent Registered Public Accounting Firm The Board of Directors Western Reserve Life Assurance Co. of Ohio We have audited the accompanying statutory-basis balance sheets of Western Reserve Life Assurance Co. of Ohio (the Company) as of December31, 2010 and 2009, and the related statutory-basis statements of operations, changes in capital and surplus, and cash flow for each of the three years in the period ended December31, 2010. Our audits also included the statutory-basis financial statement schedules required by Regulation S-X, Article 7. These financial statements and schedules are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements and schedules based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. We were not engaged to perform an audit of the Company’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. As described in Note1 to the financial statements, the Company presents its financial statements in conformity with accounting practices prescribed or permitted by the Ohio Department of Insurance, which practices differ from U.S. generally accepted accounting principles. The variances between such practices and U.S. generally accepted accounting principles also are described in Note1. The effects on the financial statements of these variances are not reasonably determinable but are presumed to be material. In our opinion, because of the effects of the matter described in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with U.S. generally accepted accounting principles, the financial position of Western Reserve Life Assurance Co. of Ohio at December31, 2010 and 2009, or the results of its operations or its cash flow for each of the three years in the period ended December31, 2010. G-1 However, in our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Western Reserve Life Assurance Co. of Ohio at December31, 2010 and 2009, and the results of its operations and its cash flow for each of the three years in the period ended December31, 2010, in conformity with accounting practices prescribed or permitted by the Ohio Department of Insurance. Also, in our opinion, the related financial statement schedules, when considered in relation to the basic statutory-basis financial statements taken as a whole, present fairly in all material respects the information set forth therein. As discussed in Note1 to the financial statements, in 2010, 2009, and 2008 in response to new accounting standards, the Company changed its method of accounting for collateral received related to certain financial transactions, deferred income taxes, and investments in loan-backed and structured securities. Also, as discussed in Note2 to the financial statements, at December 31, 2008 Western Reserve Life Assurance Co. of Ohio, with the permission of the Ohio Superintendent of Insurance, changed its policy for deferred income taxes. /s/Ernst & Young LLP April 5, 2011 G-2 . Western Reserve Life Assurance Co. of Ohio Balance Sheets – Statutory Basis (Dollars in Thousands, Except per Share Amounts) G-3 Western Reserve Life Assurance Co. of Ohio Balance Sheets – Statutory Basis (Dollars in Thousands, Except per Share Amounts) See accompanying notes. WRL 2010 SEC (2) G-4 Western Reserve Life Assurance Co. of Ohio Statements of Operations – Statutory Basis (Dollars in Thousands, Except per Share Amounts) WRL 2010 SEC (2) G-5 Western Reserve Life Assurance Co. of Ohio Statements of Changes in Capital and Surplus – Statutory Basis (Dollars in Thousands) See accompanying notes. WRL 2010 SEC (2) G-6 Western Reserve Life Assurance Co. of Ohio Statements of Changes in Capital and Surplus – Statutory Basis (continued) (Dollars in Thousands) See accompanying notes. WRL 2010 SEC (2) G-7 Western Reserve Life Assurance Co. of Ohio Statements of Cash Flow – Statutory Basis (Dollars in Thousands) WRL 2010 SEC (2) G-8 Western Reserve Life Assurance Co. of Ohio Statements of Cash Flow – Statutory Basis (continued) (Dollars in Thousands) See accompanying notes. G-9 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (Dollars in Thousands) December 31, 2010 1. Organization and Summary of Significant Accounting Policies Organization Western Reserve Life Assurance Co. of Ohio (the Company) is a stock life insurance company and is a wholly owned subsidiary of AEGON USA, LLC (AEGON). AEGON is an indirect, wholly owned subsidiary of AEGON N.V., a holding company organized under the laws of TheNetherlands. Nature of Business The Company operates predominantly in the variable universal life and variable annuity areas of the life insurance business. The Company is licensed in 49 states, District of Columbia, Puerto Rico and Guam. Sales of the Company’s products are through financial planners, independent representatives, financial institutions and stockbrokers. The majority of the Company’s new life insurance, and a portion of new annuities, are written through an affiliated marketing organization. Basis of Presentation The preparation of financial statements of insurance companies requires management to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes. Such estimates and assumptions could change in the future as more information becomes known, which could impact the amounts reported and disclosed herein. The accompanying financial statements have been prepared in conformity with accounting practices prescribed or permitted by the Ohio Department of Insurance, which practices differ from accounting principles generally accepted in the United States (GAAP). The more significant variances from GAAP are: WRL 2010 SEC (2) G-10 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Investments: Investments in bonds and mandatory redeemable preferred stocks are reported at amortized cost or fair value based on their National Association of Insurance Commissioners (NAIC) rating; for GAAP, such fixed maturity investments would be designated at purchase as held-to-maturity, trading or available-for-sale. Held-to-maturity fixed investments would be reported at amortized cost, and the remaining fixed maturity investments would be reported at fair value with unrealized holding gains and losses reported in operations for those designated as trading and as a separate component of other comprehensive income (OCI) for those designated as available-for-sale.Fair value for GAAP is based on indexes, third party pricing services, brokers, external fund managers and internal models.For statutory reporting, the NAIC allows insurance companies to report the fair value determined by the Securities Valuation Office of the NAIC (SVO) or determine the fair value by using a permitted valuation method. All single class and multi-class mortgage-backed/asset-backed securities (e.g., CMOs) are adjusted for the effects of changes in prepayment assumptions on the related accretion of discount or amortization of premium of such securities using either the retrospective or prospective methods. If the fair value of the mortgage-backed/asset-backed security is less than amortized cost, an entity shall assess whether the impairment is other-than-temporary. An other-than-temporary impairment is considered to have occurred if the discounted estimated future cash flows are less than the amortized cost basis of the security. An other-than-temporary impairment is also considered to have occurred if the fair value of the mortgage-backed/asset-backed security is less than its amortized cost basis and the entity intends to sell the security or the entity does not have the intent and ability to hold the security for a period of time sufficient to recover the amortized cost basis. If it is determined an other-than-temporary impairment has occurred as a result of the cash flow analysis, the security is written down to the discounted estimated future cash flows.If an other-than-temporary impairment has occurred due to intent to sell or lack of intent and ability to hold, the security is written down to fair value.Prior to 2009, if it was determined that a decline in fair value was other-than-temporary, the cost basis of the security was written down to the undiscounted estimated future cash flows. G-11 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) For GAAP, all securities, purchased or retained, that represent beneficial interests in securitized assets (e.g., CMO, CBO, CDO, CLO, MBS and ABS securities), other than high credit quality securities, are adjusted using the prospective method when there is a change in estimated future cash flows.If it is determined that a decline in fair value is other-than-temporary and the entity intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis less any current period credit loss, the other-than-temporary impairment should be recognized in earnings equal to the entire difference between the amortized cost basis and its fair value at the impairment date.If the entity does not intend to sell the security and it is not more likely than not that the entity will be required to sell the security before recovery, the other-than-temporary impairment should be separated into a) the amount representing the credit loss, which is recognized in earnings, and b) the amount related to all other factors, which is recognized in OCI, net of applicable taxes.Prior to 2009, if it was determined that a decline in fair value was other-than-temporary, the cost basis of the security was written down to fair value.If high credit quality securities are adjusted, the retrospective method is used. Derivative instruments used in hedging transactions that meet the criteria of an effective hedge are valued and reported in a manner that is consistent with the hedged asset or liability. Embedded derivatives are not accounted for separately from the host contract. Derivative instruments used in hedging transactions that do not meet or no longer meet the criteria of an effective hedge are accounted for at fair value, and the changes in the fair value are recorded in unassigned surplus as unrealized gains and losses.Under GAAP, the effective and ineffective portions of a single hedge are accounted for separately, an embedded derivative within a contract that is not clearly and closely related to the economic characteristics and risk of the host contract is accounted for separately from the host contract and valued and reported at fair value, and the change in fair value for cash flow hedges is credited or charged directly to a separate component of capital and surplus rather than to income as required for fair value hedges. Derivative instruments are also used in replication transactions.In these transactions, the derivative is valued in a manner consistent with the cash investment and replicated asset.For GAAP, the derivative is reported at fair value with the changes in the fair value reported in income. G-12 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Investments in real estate are reported net of related obligations rather than on a gross basis as for GAAP. Real estate owned and occupied by the Company is included in investments rather than reported as an operating asset as under GAAP, and investment income and operating expenses for statutory reporting include rent for the Company’s occupancy of those properties. Changes between depreciated cost and admitted amounts are credited or charged directly to unassigned surplus rather than to income as would be required under GAAP. Valuation allowances are established for mortgage loans, if necessary, based on the difference between the net value of the collateral, determined as the fair value of the collateral less estimated costs to obtain and sell, and the recorded investment in the mortgage loan. Under GAAP, such allowances are based on the present value of expected future cash flows discounted at the loan’s effective interest rate or, if foreclosure is probable, on the estimated fair value of the collateral. The initial valuation allowance and subsequent changes in the allowance for mortgage loans are charged or credited directly to unassigned surplus as part of the change in asset valuation reserve (AVR), rather than being included as a component of earnings as would be required under GAAP. Valuation Reserves: Under a formula prescribed by the NAIC, the Company defers the portion of realized capital gains and losses on sales of fixed income investments, principally bonds and mortgage loans, attributable to changes in the general level of interest rates and amortizes those deferrals over the remaining period to maturity of the bond or mortgage loan based on groupings of individual securities sold in five year bands. That net deferral is reported as the interest maintenance reserve (IMR) in the accompanying balance sheets. Realized capital gains and losses are reported in income net of federal income tax and transfers to the IMR. Under GAAP, realized capital gains and losses would be reported in the statement of operations on a pre-tax basis in the period that the assets giving rise to the gains or losses are sold. The AVR provides a valuation allowance for invested assets. The AVR is determined by an NAIC prescribed formula with changes reflected directly in unassigned surplus; AVR is not recognized for GAAP. G-13 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Securities Lending Assets and Liabilities:Beginning December 31, 2010, for securities lending programs, cash collateral received which may be sold or repledged by the Company is reflected as a one-line entry on the balance sheet (securities lending reinvested collateral assets) and a corresponding liability is established to record the obligation to return the cash collateral. Collateral received which may not be sold or repledged is not recorded on the Company’s balance sheet.Prior to 2010, cash collateral received from securities lending was not recorded on the Company’s balance sheet because the cash collateral was restricted.Under GAAP the reinvested collateral is included within invested assets (i.e. it is not one-line reported). Subsidiaries: The accounts and operations of the Company’s subsidiaries are not consolidated with the accounts and operations of the Company as would be required under GAAP. Policy Acquisition Costs: The costs of acquiring and renewing business are expensed when incurred. Under GAAP, acquisition costs related to traditional life insurance and certain long-duration accident and health insurance, to the extent recoverable from future policy revenues, would be deferred and amortized over the premium-paying period of the related policies using assumptions consistent with those used in computing policy benefit reserves; for universal life insurance and investment products, to the extent recoverable from future gross profits, deferred policy acquisition costs are amortized generally in proportion to the present value of expected gross profits from surrender charges and investment, mortality and expense margins. Nonadmitted Assets: Certain assets designated as “nonadmitted”, primarily net deferred tax assets and agent debit balances, and other assets not specifically identified as an admitted asset within the NAIC Accounting Practices and Procedures Manual (NAIC SAP), are excluded from the accompanying balance sheets and are charged directly to unassigned surplus. Under GAAP, such assets are included in the balance sheet to the extent they are not impaired. G-14 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Universal Life and Annuity Policies:Revenues for universal life and annuity policies with mortality or morbidity risk (including annuities with purchase rate guarantees) consist of the entire premium received.Benefits incurred represent surrenders and death benefits paid and the change in policy reserves. Premiums received and benefits incurred for annuity policies without mortality or morbidity risk and guaranteed interest in group annuity contracts are recorded directly to a policy reserve account using deposit accounting, without recognizing premium income or benefits expense. Interest on these policies is reflected in other benefits. Under GAAP, for universal life policies, premiums received in excess of policy charges would not be recognized as premium revenue and benefits would represent interest credited to the account values and the excess of benefits paid over the policy account value. Under GAAP, for all annuity policies without significant mortality risk, premiums received and benefits paid would be recorded directly to the reserve liability. Benefit Reserves: Certain policy reserves are calculated based on statutorily required interest and mortality assumptions rather than on estimated expected experience or actual account balances as would be required under GAAP. Reinsurance: Any reinsurance amounts deemed to be uncollectible have been written off through a charge to operations.In addition, a liability for reinsurance balances would be established for unsecured policy reserves ceded to reinsurers not authorized to assume such business. Changes to the liability are credited or charged directly to unassigned surplus. Under GAAP, an allowance for amounts deemed uncollectible would be established through a charge to earnings. Policy and contract liabilities ceded to reinsurers have been reported as reductions of the related reserves rather than as assets as would be required under GAAP. Commissions allowed by reinsurers on business ceded are reported as income when incurred rather than being deferred and amortized with deferred policy acquisition costs as required under GAAP. G-15 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Deferred Income Taxes:Effective December 31, 2009, the Company began computing deferred income taxes in accordance with Statement of Statutory Accounting Principles (SSAP) No. 10R, Income Taxes – Revised, A Temporary Replacement of SSAP No. 10, discussed in further detail in the Recent Accounting Pronouncement section of this note.Under SSAP 10R, deferred income tax assets are limited to 1) the amount of federal income taxes paid in prior years that can be recovered through loss carrybacks for existing temporary differences that reverse during a timeframe corresponding with the Internal Revenue Service tax loss carryback provisions, not to exceed three years, plus 2) the lesser of the remaining gross deferred income tax assets expected to be realized within three years of the balance sheet date or 15% of capital and surplus excluding any net deferred income tax assets, electronic data processing equipment and operating software and any net positive goodwill, plus 3) the amount of remaining gross deferred income tax assets that can be offset against existing gross deferred income tax liabilities after considering the character (i.e., ordinary versus capital) of the deferred tax assets and liabilities. The remaining deferred income tax assets are nonadmitted. Deferred income taxes do not include amounts for state taxes. Under GAAP, state taxes are included in the computation of deferred income taxes, a deferred income tax asset is recorded for the amount of gross deferred income tax assets expected to be realized in all future years, and a valuation allowance is established for deferred income tax assets not realizable. Policyholder Dividends:Policyholder dividends are recognized when declared rather than over the term of the related policies. Statements of Cash Flow: Cash, cash equivalents and short-term investments in the statements of cash flow represent cash balances and investments with initial maturities of one year or less. Under GAAP, the corresponding caption of cash and cash equivalents includes cash balances and investments with initial maturities of three months or less. The effects of the foregoing variances from GAAP on the accompanying statutory-basis financial statements have not been determined by the Company, but are presumed to be material. G-16 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Other significant accounting policies are as follows: Investments Investments in bonds, except those to which the SVO has ascribed an NAIC designation of 6, are reported at amortized cost using the interest method. Single class and multi-class mortgage-backed/asset-backed securities are valued at amortized cost using the interest method, including anticipated prepayments, except for those with an initial NAIC designation of 6, which are valued at the lower of amortized cost or fair value. Prepayment assumptions are obtained from dealer surveys or internal estimates and are based on the current interest rate and economic environment. The retrospective adjustment method is used to value all such securities, except principal-only and interest-only securities, which are valued using the prospective method. Investments in both affiliated and unaffiliated preferred stocks in good standing are reported at cost or amortized cost. Investments in preferred stocks not in good standing are reported at the lower of cost or fair value, and the related net unrealized capital gains (losses) are reported in unassigned surplus along with any adjustment for federal income taxes.Non-redeemable preferred stocks are reported at fair value or lower of cost or fair value, and the related net unrealized gains (losses) are reported in unassigned surplus with any adjustment for federal income taxes. Hybrid securities, as defined by the NAIC, are securities designed with characteristics of both debt and equity and provide protection to the issuer’s senior note holders.These securities meet the definition of a bond, in accordance with SSAP No. 26, Bonds, excluding Loan-backed and Structured Securities and therefore, are reported at amortized cost or fair value based upon their NAIC rating. Common stocks of affiliated noninsurance subsidiaries are reported based on underlying audited GAAP equity.The net change in the subsidiaries’ equity is included in the change in net unrealized capital gains or losses. There are no restrictions on common or preferred stock. Home office properties are reported at cost less allowances for depreciation. Depreciation of home office properties is computed principally by the straight-line method. Short-term investments include investments with remaining maturities of one year or less at the time of acquisition and are principally stated at amortized cost. G-17 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Cash equivalents are short-term highly liquid investments with original maturities of three months or less and are principally stated at amortized cost. Mortgage loans are reported at unpaid principal balances, less an allowance for impairment.A mortgage loan is considered to be impaired when it is probable that the Company will be unable to collect all principal and interest amounts due according to the contractual terms of the mortgage agreement.When management determines that the impairment is other-than-temporary, the mortgage loan is written down to realizable value and a realized loss is recognized. Investments in Low Income Housing Tax Credit (LIHTC) Properties are valued at amortized cost.Tax credits are recognized in operations in the tax reporting year in which the tax credit is utilized by the Company. Realized capital gains and losses are determined using the specific identification method and are recorded net of related federal income taxes.Changes in admitted asset carrying amounts of bonds, mortgage loans, preferred and common stocks are credited or charged directly to unassigned surplus. For dollar repurchase agreements, the Company receives cash collateral in an amount at least equal to the fair value of the securities transferred by the Company in the transaction as of the transaction date.Cash received as collateral will be invested as needed or used for general corporate purposes of the Company. The carrying values of all investments are reviewed on an ongoing basis for credit deterioration or changes in estimated cash flows. If this review indicates a decline in fair value that is other-than-temporary, the carrying value of the investment is reduced to its fair value, and a specific writedown is taken for all investments other than loan-backed or structured securities, which are reduced to the present value of expected cash flows where the Company has the ability and intent to hold the security until recovery. Such reductions in carrying value are recognized as realized losses on investments. Interest income is recognized on an accrual basis. The Company does not accrue income on bonds in default, mortgage loans on real estate in default and/or foreclosure or which are delinquent more than twelve months, or real estate where rent is in arrears for more than three months. Further, income is not accrued when collection is uncertain. At December 31, 2010 and 2009, the Company did not exclude any investment income due and accrued with respect to such practices. G-18 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Derivative Instruments Futures are marked to market on a daily basis and a cash payment is made or received by the Company.These payments are recognized as realized gains or losses in the financial statements. Interest rate swaps are the primary derivative financial instruments used in the overall asset/liability management process to modify the interest rate characteristics of the underlying asset or liability.These interest rate swaps generally provide for the exchange of the difference between fixed and floating rate amounts based on an underlying notional amount.Typically, no cash is exchanged at the outset of the swap contract and a single net payment is exchanged each due date.Swaps that meet hedge accounting rules are carried in a manner consistent with the hedged item, generally amortized cost, in the financial statements.If the swap is terminated prior to maturity, proceeds are exchanged equal to the fair value of the contract.These gains and losses may be included in IMR or AVR if the hedged instrument receives that treatment.Swaps not meeting hedge accounting rules are carried at fair value with fair value adjustments recorded in unassigned surplus. Premiums and Annuity Considerations Revenues for policies with mortality or morbidity risk (including annuities with purchase rate guarantees) consist of the entire premium received and are recognized over the premium paying periods of the related policies. Premiums received for annuity policies without mortality or morbidity risk are recorded using deposit accounting, and recorded directly to an appropriate policy reserve account, without recognizing premium income. Aggregate Reserves for Policies and Contracts Life, annuity and accident and health benefit reserves are developed by actuarial methods and are determined based on published tables using statutorily specified interest rates and valuation methods that will provide, in the aggregate, reserves that are greater than or equal to the minimum required by law. The Company waives deduction of deferred fractional premiums upon death of the insured and refunds portions of premiums beyond the date of death. Surrender values on policies do not exceed the corresponding benefit reserves. G-19 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Additional premiums are charged or additional mortality charges are assessed for policies issued on substandard lives according to underwriting classification.Additional reserves are established when the results of cash flow testing under various interest rate scenarios indicate the need for such reserves or the net premiums exceed the gross premiums on any insurance in force. Tabular interest, tabular less actual reserves released and tabular cost have been determined by formula. Tabular interest on funds not involving life contingencies has also been determined by formula. The aggregate policy reserves for life insurance policies are based principally upon the 1941, 1958, 1980 and 2001 Commissioners’ Standard Ordinary Mortality Tables. The reserves are calculated using interest rates ranging from 2 to 5.5percent and are computed principally on the Net Level Premium Valuation and the Commissioners’ Reserve Valuation Methods. Reserves for universal life policies are based on account balances adjusted for the Commissioners’ Reserve Valuation Method. Deferred annuity reserves are calculated according to the Commissioners’ Annuity Reserve Valuation Method including excess interest reserves to cover situations where the future interest guarantees plus the decrease in surrender charges are in excess of the maximum valuation rates of interest. Reserves for immediate annuities and supplementary contracts with life contingencies are equal to the present value of future payments assuming interest rates ranging from 4 to 11.25percent and mortality rates, where appropriate, from a variety of tables. Accident and health policy reserves are equal to the greater of the gross unearned premiums or any required mid-terminal reserves plus net unearned premiums and the present value of amounts not yet due on both reported and unreported claims. The liabilities related to guaranteed investment contracts and policyholder funds left on deposit with the Company generally are equal to fund balances less applicable surrender charges. Policy and Contract Claim Reserves Claim reserves represent the estimated accrued liability for claims reported to the Company and claims incurred but not yet reported through the statement date. These reserves are estimated using either individual case-basis valuations or statistical analysis techniques. These estimates are subject to the effects of trends in claim severity and frequency. The estimates are continually reviewed and adjusted as necessary as experience develops or new information becomes available. G-20 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Liability for Deposit-Type Contracts Deposit-type contracts do not incorporate risk from the death or disability of policyholders. These types of contracts may include supplemental contracts and certain annuity contracts. Deposits and withdrawals on these contracts are recorded as a direct increase or decrease, respectively, to the liability balance, and are not reflected as premiums, benefits or changes in reserve in the statement of operations. Reinsurance Coinsurance premiums, commissions, expense reimbursements and reserves related to reinsured business are accounted for on bases consistent with those used in accounting for the original policies and the terms of the reinsurance contracts. Gains associated with reinsurance of inforce blocks of business are included in unassigned surplus and amortized into income over the estimated life of the policies. Premiums ceded and recoverable losses have been reported as a reduction of premium income and benefits, respectively. Policy liabilities and accruals are reported in the accompanying financial statements net of reinsurance ceded. Separate Accounts Separate accounts held by the Company primarily represent funds which are administered for individual variable universal life and variable annuity contracts. Assets held in trust for purchases of variable universal life and variable annuity contracts and the Company’s corresponding obligation to the contract owners are shown separately in the balance sheet. The assets in the accounts, carried at estimated fair value, consist of underlying mutual fund shares, common stocks, long-term bonds and short-term investments. The separate accounts, held for individual policyholders, do not have any minimum guarantees, and the investment risks associated with the fair value changes are borne entirely by the policyholder. The Company received variable contract premiums of $378,162, $456,377 and $732,493, in 2010, 2009 and 2008, respectively. All variable account contracts are subject to discretionary withdrawal by the policyholder at the fair value of the underlying assets less the current surrender charge. Separate account contract holders have no claim against the assets of the general account. G-21 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Income and gains and losses with respect to the assets in the separate accounts accrue to the benefit of the contract owners and, accordingly, the operations of the separate accounts are not included in the accompanying financial statements. The Company received $319,607, $342,329 and $113,994, in 2010, 2009 and 2008, respectively, related to fees associated with investment management, administration and contractual guarantees for separate accounts. Stock Option Plan, Long-Term Incentive Compensation and Stock Appreciation Rights Plans Prior to 2002 and in 2005 through 2008, AEGON N.V. sponsored a stock option plan for eligible employees of the Company. Pursuant to the plan, the option price at the date of grant is equal to the fair value of the stock. Under statutory accounting principles, the Company does not record any expense related to this plan.No stock options were issued during 2010 or 2009. The Company's employees participate in various stock appreciation rights (SAR) plans issued by AEGON.In accordance with Statement of SSAP No. 13, Stock Options and Stock Purchase Plans, the expense related to these plans for the Company's employees has been charged to the Company, with an offsetting amount credited to paid-in surplus.No benefit or expense relating to these plans was recorded by the company for the year ended December 31, 2010. The Company recorded a benefit of $7 and $1,628 for the years ended December 31, 2009 and 2008, respectively.In addition, the Company recorded an adjustment to paid-in surplus for the income tax effect related to these plans over and above the amount reflected in the statement of operations in the amount of $3 for the year ended December 31, 2008.The Company did not record an adjustment to paid-in surplus for the income tax effect related to these plans for the years ended December 31, 2010 or 2009. Recent Accounting Pronouncements Effective December 31, 2010, the Company adopted modifications made to SSAP No. 91R, Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities.As a result of these modifications, for securities lending programs, collateral received by the Company’s agent that can be sold or re-pledged is reported on the balance sheet.Collateral received and reinvestment of that collateral by the Company are reflected as a one-line entry on the balance sheet (securities lending reinvested collateral asset).A separate liability is also established to record the obligation to return the cash collateral (payable for securities lending).This change in accounting principle increased assets and liabilities by $193,926 with no impact to surplus. G-22 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Effective December 31, 2010, the Company adopted SSAP No. 100, Fair Value Measurements, including recent modifications and clarifications made to the standard.This statement defines fair value, establishes a framework for measuring fair value and establishes disclosure requirements about fair value, and it applies under other statutory accounting pronouncements that require or permit fair value measurements.The adoption of this new accounting principle had no impact to the Company’s results of operations or financial position.See Note 4 for further details. During 2010, revisions were adopted to certain paragraphs of SSAP No. 43R, Loan-backed and Structured Securities to clarify the accounting for gains and losses between AVR and IMR.The revisions clarify that an AVR / IMR bifurcation analysis should be performed when SSAP No. 43R securities are sold (not just as a result of impairment).These changes have an effective date of January 1, 2011 and are to be applied on a prospective basis. During 2010, revisions were made to SSAP No. 43R to clarify the definitions of loan-backed and structured securities.The revised definitions will most likely result in more securities being accounted for under SSAP No. 43R.Companies are to prospectively apply the clarified guidance effective January 1, 2011.The Company is in the process of determining the impact of these changes. G-23 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Effective September 30, 2009, the Company adopted SSAP No. 43R.This statement establishes statutory accounting principles for investments in loan-backed and structured securities.The SSAP supersedes SSAP No. 98, Treatment of Cash Flows When Quantifying Changes in Valuation and Impairments and paragraph 13 of SSAP No. 99, Accounting for Certain Securities Subsequent to an Other-Than-Temporary Impairment.SSAP No. 43R changes the accounting for other-than-temporary impairments (OTTI).If the Company intends to sell a security or lacks the intent or ability to hold the security until it recovers to its amortized cost basis, the security shall be written down to its fair value.If the Company does not expect to recover the entire amortized cost basis of a security, anOTTI shall be recognized as a realized loss equal to the difference between the security’s amortized cost basis and the present value of cash flows expected to be collected, discounted at the effective interest rate as outlined in the SSAP.Prior to the adoption of SSAP No. 43R, loan-backed and structured securities were accounted for in accordance with SSAP No. 43, which called for those securities to be impaired and written down using undiscounted cash flows.The cumulative effect of the adoption of this standard is the difference between the present value of expected cash flows for securities identified as having an OTTI compared with their amortized cost basis as of July 1, 2009.This change in accounting principle reduced surplus by a net amount of $10 ($6 net of tax), which includes impairments of $4,270 offset by NAIC 6 rated securities that were already reported at lower of cost or market at the time of the implementation of SSAP No. 43R of $4,260, which have been removed from the component of change in net unrealized gains/losses. G-24 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Effective December 31, 2009, the Company began computing deferred income taxes in accordance with SSAP No. 10R.This statement establishes statutory accounting principles for current and deferred federal and foreign income taxes and current state income taxes.This statement temporarily replaces SSAP No. 10, Income Taxes.Under SSAP No. 10R, gross deferred tax assets (DTAs) shall be admitted in an amount equal to the amount of federal income taxes paid in prior years that can be recovered through loss carrybacks for existing temporary differences that reverse by the end of the subsequent calendar year and the lesser of the amount of adjusted gross DTAs, expected to be realized within one year of the balance sheet date or 10% of capital and surplus excluding any net deferred income tax assets, electronic data processing equipment and operating system software and any net positive goodwill that can be offset against existing gross deferred income tax liabilities (DTLs) after considering the character.If the Company’s risk-based capital level (RBC) is above 250% where an action level could occur as a result of a trend test, the Company may elect to admit a higher amount of adjusted gross DTAs.When elected, additional DTAs are admitted for taxes paid in prior years that can be recovered through loss carryback provisionsfor existing temporary differences that reverse within three years of the balance sheet date and the lesser of the remaining gross DTAs expected to be realized within three years of the balance sheet date or 15% of capital and surplus excluding any net deferred income tax assets, electronic data processing equipment and operating software and any positive net goodwill plus the amount of remaining gross DTAs that can be offset against gross DTLs after considering the character (i.e., ordinary versus capital) of the DTAs and DTLs.Prior to the adoption of SSAP No. 10R, the Company obtained permission from the state of Ohio to compute deferred income taxes using a permitted practice, which is discussed in detail in Note 2 – Prescribed and Permitted Statutory Accounting Practices.The election of the permitted practice at December 31, 2008 resulted in an increase to surplus of $45,322, which has been reflected as an aggregate write-in for other than special surplus funds.At December 31, 2009, the Company elected to admit additional deferred tax assets pursuant to SSAP No. 10R. The cumulative effect of the election of this statement is the difference between the calculation of the admitted DTA per SSAP No. 10R and the SSAP No. 10 methodology at December 31, 2009 as the use of the permitted practice expired as of December 15, 2009.As a result of this election, surplus increased by $70,527 and $46,066 at December 31, 2010 and 2009 respectively, which has been reflected as an aggregate write-in for other than special surplus funds on the 2010 financial statements. G-25 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 1. Organization and Summary of Significant Accounting Policies (continued) Effective December 31, 2009 the Company adopted amendments to SSAP No. 9, Subsequent Events, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. The guidance requires the disclosure of the date through which an entity has evaluated subsequent events and whether that date represents the date the financial statements were issued or were available to be issued. The adoption did not impact the Company’s results of operations or financial position. See Note 13 for further discussion of the Company’s consideration of subsequent events. In September 2008, the NAIC issued SSAP No. 99.This statement establishes the statutory accounting principles for the treatment of premium or discount applicable to certain securities subsequent to the recognition of an OTTI.Prior to SSAP No. 99, the Company’s previously impaired investments were reported in accordance with SSAP No. 26, Bonds, excluding Loan-backed and Structured Securities, SSAP No. 32, Investments in Preferred Stock and SSAP No. 43, Loan-backed and Structured Securities.The Company adopted SSAP No. 99 on January 1, 2009.The adoption of this statement was accounted for prospectively and therefore there was no impact to the Company’s financial statements at adoption. Reclassifications Certain reclassifications have been made to the 2009 and 2008 financial statements to conform to the 2010 presentation. 2. Prescribed and Permitted Statutory Accounting Practices The financial statements of the Company are presented on the basis of accounting practices prescribed by the Insurance Department of the State of Ohio.The Insurance Department of the State of Ohio recognizes only statutory accounting practices prescribed or permitted by the State of Ohio for determining and reporting the financial condition and results of operation of an insurance company for determining its solvency under Ohio Insurance Law.The NAIC Accounting Practices and Procedures Manual (NAIC SAP) has been adopted as a component of prescribed or permitted practices by the State of Ohio. G-26 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 2. Prescribed and Permitted Statutory Accounting Practices (continued) At December 31, 2008, the Company, with the permission of the Ohio Superintendent of Insurance, determined the admitted amount of deferred income tax assets pursuant to Ohio Bulletin 2009-04.Bulletin 2009-04 increased the realization period for purposes of determining the admissibility of deferred tax assets in accordance with the requirements of SSAP No. 10, Paragraph 10(b)(i) from one year to three years from the balance sheet date and expanded the limit on net deferred tax assets for Paragraph 10(b)(ii) from 10% of adjusted capital and surplus to 15%.The Company did not utilize this permitted practice during 2010 or 2009 and instead opted to calculate deferred income taxes using the provisions of SSAP No. 10R. A reconciliation of the Company's net income (loss) and capital and surplus between NAIC SAP and practices prescribed and permitted by the State of Ohio is shown below: G-27 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 3. Fair Values of Financial Instruments The following methods and assumptions were used by the Company in estimating its fair value disclosures for financial instruments: Cash, Cash Equivalents and Short-Term Investments: The carrying amounts reported in the accompanying balance sheets for these financial instruments approximate their fair values. Bonds and Stocks:The NAIC allows insurance companies to report the fair value determined by the SVO or to determine the fair value by using a permitted valuation method.The fair values of bonds and stocks are reported or determined using the following pricing sources:indexes, third party pricing services, brokers, external fund managers and internal models. G-28 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 3. Fair Values of Financial Instruments (continued) For fixed maturity securities (including redeemable preferred stock) not actively traded, fair values are estimated using values obtained from independent pricing services, or, in the case of private placements, estimated by discounting the expected future cash flows using current market rates applicable to the coupon rate, credit and maturity of the investments. Mortgage Loans on Real Estate: The fair values for mortgage loans on real estate are estimated utilizing discounted cash flow analyses, using interest rates reflective of current market conditions and the risk characteristics of the loans. Policy Loans:Carrying value of policy loans approximates their fair value. Securities Lending Reinvested Collateral: The cash collateral from securities lending is reinvested in various short term and long term debt instruments.The fair values of these investments are determined using the methods described above under Cash, Cash Equivalents and Short - Term Investments and Bonds and Stocks. Derivative Financial Instruments: The estimated fair values of interest rate swaps, including interest rate and currency swaps, are based on pricing models or formulas using current assumptions. Short-Term Notes Receivable from Affiliates:The carrying amounts reported in the accompanying balance sheets for these financial instruments approximate their fair value. Deposit-Type Contracts:The carrying amounts of deposit-type contracts reported in the accompanying balance sheets approximate their fair values. Separate Account Assets: The fair value of separate account assets are based on quoted market prices. Separate Account Annuity Liabilities: Separate account annuity liabilities are based upon the fair value of the related separate account assets. Investment Contract Liabilities: Fair values for the Company’s liabilities under investment contracts are estimated using discounted cash flow calculations, based on interest rates currently being offered for similar contracts with maturities consistent with those remaining for the contracts being valued. Receivable from/Payable to Parent, Subsidiaries, and Affiliates: The carrying amount of receivable from/payable to affiliates approximates their fair value. G-29 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 3. Fair Values of Financial Instruments (continued) Fair values for the Company’s insurance contracts other than investment-type contracts (including separate account universal life liabilities) are not required to be disclosed. However, the fair values of liabilities under all insurance contracts are taken into consideration in the Company’s overall management of interest rate risk, which minimizes exposure to changing interest rates through the matching of investment maturities with amounts due under insurance contracts. The following sets forth a comparison of the estimated fair values and carrying amounts of the Company’s financial instruments: G-30 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 3. Fair Values of Financial Instruments (continued) The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair values are based on quoted market prices when available.When market prices are not available, fair value is generally estimated using discounted cash flow analyses, incorporating current market inputs for similar financial instruments with comparable terms and credit quality (matrix pricing).In instances where there is little or no market activity for the same or similar instruments, the Company estimates fair value using methods, models and assumptions that management believes market participants would use to determine a current transaction price.These valuation techniques involve some level of management estimation and judgment which becomes significant with increasingly complex instruments or pricing models.Where appropriate, adjustments are included to reflect the risk inherent in a particular methodology, model or input employed. The Company's financial assets and liabilities carried at fair value are classified, for disclosure purposes, based on a hierarchy defined by SSAP No. 100. The hierarchy gives the highest ranking to fair values determined using unadjusted quoted prices in active markets for identical assets and liabilities (Level 1), and the lowest ranking to fair values determined using methodologies and models with unobservable inputs (Level 3). An asset’s or a liability’s classification is based on the lowest level input that is significant to its measurement.For example, a Level 3 fair value measurement may include inputs that are both observable (Levels 1 and 2) and unobservable (Level 3).The levels of the fair value hierarchy are as follows: Level 1 -Unadjusted quoted prices for identical assets or liabilities in active marketsaccessible at the measurement date. Level 2 - Quoted prices in markets that are not active or inputs that are observable either directly or indirectly for substantially the full term of the asset or liability.Level 2 inputs include the following: a) Quoted prices for similar assets or liabilities in active markets b) Quoted prices for identical or similar assets or liabilities in non-active markets c) Inputs other than quoted market prices that are observable G-31 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 3. Fair Values of Financial Instruments (continued) d) Inputs that are derived principally from or corroborated by observable market data through correlation or other means Level 3 - Prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement.They reflect the Company’s own assumptions about the assumptions a market participant would use in pricing the asset or liability. The Company accounts for its investments in affiliated common stock using the equity method of accounting; as such, they are not included in the following disclosures as they are not carried at fair value on the balance sheet. G-32 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 3. Fair Values of Financial Instruments (continued) Fair Value Measurements During 2010, amendments were made to SSAP No. 100 to eliminate the requirement to differentiate and report fair value measurements on separate recurring and non-recurring schedules.Instead, for December 31, 2010, all fair value measurements will be reported on a single schedule by class.The 2009 schedules were not required to be restated. The following table provides information about the Company’s financial assets and liabilities measured at fair value as of December 31, 2010: G-33 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 3. Fair Values of Financial Instruments (continued) Bonds classified in Level 2 are valued using inputs from third party pricing or corroborated broker quotes.Level 3 measurements for bonds are primarily those valued using non-corroborated broker quotes or internal modeling. Short-term investments are classified as Level 2 as they are carried at amortized cost, which approximates fair value. For derivatives, those classified as Level 2 represent over-the-counter (OTC) contracts valued using pricing models based on the net present value of estimated future cash flows, directly observed prices from exchange-traded derivatives, other OTC trades, or external pricing services. The following table summarizes the changes in assets and liabilities classified in Level 3 for 2010: The Company’s policy is to recognize transfers in and out of Level 3 as of the beginning of the reporting period. The following table provides information about the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2009: G-34 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 3. Fair Values of Financial Instruments (continued) The following table summarizes the changes in assets and liabilities classified in Level 3 for 2009: Assets measured at fair value on a non-recurring basis For the year ended December 31, 2009, the Company reported certain assets at fair value on a non-recurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment).The Company reported the following financial instruments at fair value on a non-recurring basis: G-35 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments The carrying amount and estimated fair value of investments in bonds are as follows: G-36 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) At December 31, 2010 and 2009, respectively, for bonds that have been in a continuous loss position for greater than or equal to twelve months, the Company held 31 and 61 with a carrying amount of $105,753 and $157,040 and an unrealized loss of $16,109 and $33,409, with an average price of 84.8 and 78.7 (fair value/amortized cost).Of this portfolio, 79.3% and 81.0% were investment grade with associated unrealized losses of $9,864 and $23,639, respectively. At December 31, 2010 and 2009, respectively, for bonds that have been in a continuous loss position for less than twelve months, the Company held 52 and 63securities with a carrying amount of $147,068 and $290,130 and an unrealized loss of $5,653 and $7,985 with an average price of 96.2 and 97.3 (fair value/amortized cost).Of this portfolio, 100.0% and 99.40% were investment grade with associated unrealized losses of $5,653 and $7,808, respectively. The estimated fair value of bonds with gross unrealized losses at December 31, 2010 and 2009 are as follows: G-37 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) The carrying amount and estimated fair value of bonds at December31, 2010, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because certain borrowers have the right to call or prepay obligations with or without penalties. The Company closely monitors below investment grade holdings and those investment grade issuers where the Company has concerns. The Company also regularly monitors industry sectors. Non-structured securities in unrealized loss positions that are considered other-than-temporary are written down to fair value.Structured securities considered other-than-temporarily impaired are written down to discounted estimated cash flows if the impairment is the result of cash flow analysis.If the Company has an intent to sell or lack of ability to hold a structured security, it is written down to fair value. The Company considers relevant facts and circumstances in evaluating whether the impairment is other-than-temporary including: (1) the probability of the Company collecting all amounts due according to the contractual terms of the security in effect at the date of acquisition; (2) the Company’s decision to sell a security prior to its maturity at an amount below its carrying amount; and (3) the Company’s ability to hold a structured security for a period of time to allow for recovery of the value to its carrying amount. Additionally, financial condition, near term prospects of the issuer and nationally recognized credit rating changes are monitored.For asset-backed securities, cash flow trends and underlying levels of collateral are monitored.The Company will record a charge to the statement of operations to the extent that these securities are subsequently determined to be other-than-temporarily impaired. Asset-backed securities (ABS), Commercial mortgage-backed securities (CMBS), and Residential mortgage-backed securities (RMBS) are securitizations of underlying pools of assets. At December 31, 2010, the Company’s ABS, CMBS, and RMBS portfolios had fair values less than the carrying amounts of $12,243, $1,555 and $1,872, respectively. G-38 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) All ABS, CMBS and RMBS assets are monitored and reviewed at least quarterly. Where ratings have declined to below investment grade on nonhousing related ABS, the individual debt securities have been modeled to determine if cash flow models indicate a credit event will impact future cash flows and resulting impairments have been taken. For non-conduit CMBS, the Company’s internal asset specialist works closely with the Company’s real estate valuation group to determine underlying asset valuation and risk. For housing related ABS, conduit CMBS and RMBS, detailed cash flow models using the current collateral pool and capital structure on the portfolio are performed. Model output is generated under base and several stress-case scenarios. The Company’s internalasset specialists utilize widely recognized industry modeling software to perform a loan-by-loan, bottom-up approach to modeling. Key assumptions used in the models are projected defaults, loss severities and prepayments. Each of these key assumptions varies greatly based on the significantly diverse characteristics of the current collateral pool for each security. Once the entire pool is modeled, results are then closely analyzed by the Company’s internal asset specialist to determine whether or not our particular tranche or holding is at risk for not collecting all contractual cash flows, taking into account the seniority and other terms of the tranches held. If cash flow models indicate a credit event will impact future cash flows and the Company does not have the intent to sell the tranche or holding and does have the intent and ability to hold the security, the security is impaired to discounted cash flows. As the remaining unrealized losses in the ABS, CMBS and RMBS portfolios relate to holdings where the Company expects to receive full principal and interest, the Company does not consider the underlying investments to be impaired as of December 31, 2010. Subprime mortgages are loans to homebuyers who have weak or impaired credit histories, are loans that are non-conforming or are loans that are second in priority.The Company does not sell or buy subprime mortgages directly.The Company's exposure to subprime mortgages is through ABS.These securities are pools of mortgages that have been securitized and offered to investors as asset-backed securities, where the mortgages are collateral.Most of the underlying mortgages within the pool have FICO scores below 660 at issuance.Therefore, the ABS has been classified by the Company as a subprime mortgage position.Also included in the Company's total subprime mortgage position are ABS with second lien mortgages as collateral.The second lien mortgages may not necessarily have subprime FICO scores; however, the Company has included these ABS in its subprime position as it is the second priority in terms of repayment.The Company does not have any "direct" residential mortgages to subprime borrowers outside of the ABS structures. G-39 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) The actual cost, carrying amount and fair value of the Company's subprime residential mortgage-backed ABS holdings at December 31, 2010 are $45,281, $40,139 and $34,206, respectively.At December 31, 2009, the actual cost, carrying amount and fair value of the Company’s subprime residential mortgage-backed ABS holdings were $48,205, $43,240 and $33,365, respectively. The following table provides the aggregate totals for loan-backed securities with a recognized OTTI due to intent to sell or lack of intent and ability to hold, in which the security is written down to fair value. There were no securities other-than-temporary impaired during 2010 due to intent to sell or lack of intent and ability to hold. The following tables provide the aggregate totals for loan-backed securities with a recognized OTTI due to the Company’s cash flow analysis, in which the security is written down to estimated future cash flows discounted at the security’s effective yield. G-40 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) The following loan-backed and structured securities were held at December 31,2010, for which an OTTI had been previously recognized: G-41 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) The unrealized losses of loan-backed and structured securities where fair value is less than cost or amortized cost for which an OTTI has not been recognized in earnings as of December 31, 2010 and 2009 is as follows: Detail of net investment income is presented below: G-42 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) Proceeds from sales and other disposals of bonds and preferred stock and related gross realized capital gains and losses were as follows: The Company had gross realized losses of $468, $8,814 and $4,739 in 2010, 2009 and 2008, respectively, which relate to losses recognized on other-than-temporary declines in fair values of bonds. G-43 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) Net realized capital gains (losses) on investments are summarized below: The Company did not have any recorded investments in restructured securities at December 31, 2010.At December 31, 2009,the Company had recorded investments in restructured securities of $740.The capital losses taken as a direct result of restructures in 2009 were $782. The Company often has impaired a security prior to the restructure date.These impairments are not included in the calculation of restructure-related losses and are accounted for as a realized loss, reducing the cost basis of the security involved. The changes in net unrealized capital gains and losses on investments were as follows: G-44 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) At December31, 2010 and 2009, bonds with an aggregate carrying value of $3,973 and $4,013, respectively, were on deposit with certain state regulatory authorities or were restrictively held in bank custodial accounts for benefit of such state regulatory authorities, as required by statute. During 2010 and 2009, the Company did not issue any mortgage loans. During 2010, 2009 and 2008, no mortgage loans were foreclosed and transferred to real estate. At December 31, 2010 and 2009, the Company held a mortgage loan loss reserve in the asset valuation reserve of $85 and $48, respectively. At December 31, 2010, the Company had five LIHTC investments.The remaining years of unexpired tax credits ranged from one to eleven and none of the properties were subject to regulatory review.The length of time remaining for holding periods ranged from five to sixteen years.The amount of contingent equity commitments expected to be paid during the years 2011 to 2012 is $1,024.The Company has no contingent equity commitments related to LIHTC beyond the year 2012.There were no impairment losses, write-downs or reclassifications during 2010 related to these credits. At December 31, 2009, the Company had four LIHTC investments.The remaining years of unexpired tax credits ranged from two to eleven and none of the properties were subject to regulatory review.The length of time remaining for holding periods ranged from six to fifteen years.The amount of contingent equity commitments expected to be paid during the years 2010 to 2012 is $1,056.The Company has no contingent equity commitments related to LIHTC beyond the year 2012.There were no impairment losses, write-downs or reclassifications during 2009 related to these credits. The following tables provide the carrying value of state transferable tax credits gross of any related tax liabilities and total unused transferable tax credits by state and in total as of December 31, 2010 and 2009: G-45 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) The unused amount reflects credits that the Company deems will be realizable in the period from 2011 to 2014. The Company estimated the utilization of the remaining state transferable tax credits by projecting a future tax liability based on projected premium, tax rates and tax credits and comparing the projected future tax liability to the availability of remaining state transferable tax credits.The Company had no impairment losses related to state transferable tax credits as of December 31, 2010 and 2009. The Company issues products providing the customer a return based on various global equity market indices.The Company uses global future contracts and/or options to hedge the liability option risk associated with these products. The Company is exposed to credit related losses in the event of nonperformance by counterparties to financial instruments, but it does not expect any counterparty to fail to meet their obligations given their high credit ratings of ‘A’ or better.The credit exposure of swaps is represented by the fair value contracts, aggregated at a counterparty level, with a positive fair value at the reporting date. The Company has entered into collateral agreements with certain counterparties wherein the counterparty is required to post assets on the Company’s behalf.The posted amount is equal to the difference between the net positive fair value of the contracts and an agreed upon threshold that is based on the credit rating of the counterparty.Inversely, if the net fair value of all contracts with this counterparty is negative, the Company is required to post assets instead.At December 31, 2010, the Company does not have any contracts, aggregated at a counterparty level, with a positive fair value.At December 31, 2010, the fair value of all contracts, aggregated at a counterparty level, with a negative fair value amount to $971. At December 31, 2010 and 2009, respectively, the Company has recorded $(971) and $(748) for the component of derivative instruments utilized for hedging purposes that did not qualify for hedge accounting.This has been recorded directly to unassigned surplus as an unrealized loss. G-46 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) The Company did not recognize any unrealized gains or losses during 2010 or 2009 that represented the component of derivative instruments gain or loss that was excluded from the assessment of hedge effectiveness. The Company uses variance swaps to reduce market risk in minimum guarantee equity index contracts arising from mismatches between assets and liabilities.A variance swap is an arrangement whereby two parties (counterparties) enter into an agreement to pay a specified amount linked to the underlying index upon termination.The final fair value is calculated using a combination of the value of the underlying at termination, and the value of the variance swap at initiation multiplied by an underlying notional amount.Generally, no cash is exchanged at the outset of the contract. Periodic interest payments and a final payout upon termination can be made by either party. Derivative instruments are subject to market risk, which is the possibility that future changes in market prices may make the instruments less valuable.The Company uses derivatives as hedges, consequently, when the value of the derivative changes, the value of a corresponding hedged asset or liability will move in the opposite direction.Market risk is a consideration when changes in the value of the derivative and the hedged item do not completely offset (correlation or basis risk) which is mitigated by active measuring and monitoring. At December 31, 2010 and 2009, respectively, the Company had outstanding receive fixed - pay fixed swaps with a notional amount of $4 and $5. Under exchange traded futures and options, the Company agrees to purchase a specified number of contracts from other parties and to post a variation margin on a daily basis in an amount equal to the difference in the daily fair values of those contracts.The parties with whom the Company enters into exchange traded futures and options are regulated futures commissions merchants who are members of a trading exchange.The Company recognized net realized gains (losses) from futures contracts in the amount of $(9,000), $(22,205) and $9,756 for the years ended December 31, 2010, 2009 and 2008, respectively. G-47 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 4. Investments (continued) Open futures contracts at December 31, 2010 and 2009, are as follows: 5. Reinsurance The Company reinsures portions of certain insurance policies which exceed its established limits, thereby providing a greater diversification of the risk and minimizing exposure on larger risks. The Company remains contingently liable with respect to any insurance ceded, and this would become an actual liability in the event that the assuming insurance company became unable to meet its obligations under the reinsurance treaty. Premiums earned reflect the following reinsurance amounts: G-48 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 5. Reinsurance (continued) The Company received reinsurance recoveries in the amount of $76,107, $69,659 and $40,858 during 2010, 2009 and 2008, respectively. At December31, 2010 and 2009, estimated amounts recoverable from reinsurers that have been deducted from policy and contract claim reserves totaled $18,652 and $18,173, respectively. The aggregate reserves for policies and contracts were reduced for reserve credits for reinsurance ceded at December31, 2010 and 2009 of $332,318 and $315,335, respectively.As of December 31, 2010 and 2009, the amount of reserve credits for reinsurance ceded that represented unauthorized affiliated companies were $280,574 and $265,816, respectively. The Company would experience no reduction in surplus at December 31, 2010 if all reinsurance agreements were cancelled. Effective December 31, 2010, the Company entered into a reinsurance agreement with Transamerica Life Insurance Company (TLIC), an affiliate, to cede on a 100% quota share basis a block of variable universal life business on a modified coinsurance basis.Reserves on the block were $1,013,110, with assets backing the block comprised of $853,669 of separate account assets and $159,441 of general account assets.The Company received consideration of $193,000, resulting in a pre-tax gain of $193,000.The net of tax gain of $125,450 was credited to surplus in accordance with SSAP No. 61, Life, Deposit-Type and Accident and Health Reinsurance. The Company entered into an indemnity reinsurance agreement effective December 31, 2008, with Transamerica International Re (Bermuda) Ltd. (TIRe), an affiliate of the Company, to cede on a 100% quota share basis the net liabilities associated with certain of the Company's variable annuity products on a coinsurance and modified coinsurance basis.The Company ceded reserves on a coinsurance basis of $133,875, received consideration of $12,780 and established a funds withheld liability of $121,095.The pre-tax gain of $12,780 ($8,307 on a net of tax basis) has been reclassified to equity in accordance with SSAP 61. The Company ceded general account and separate account reserves on a modified coinsurance basis of $303,642 and $1,703,276, respectively. An initial reinsurance premium equal to the reserves ceded was recorded, resulting in no gain or loss on the modified coinsurance portion on this transaction. The Company amortized $8,307 into earnings with a corresponding charge to unassigned surplus during 2009. At December 31, 2010 and 2009, the Company holds collateral in the form of letters of credit of $27,000 and $26,000, respectively, from the assuming company. G-49 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 5. Reinsurance (continued) Effective October 1, 2008 the Company recaptured various guaranteed minimum death benefit riders included in certain of its variable annuity contracts that were previously ceded to TIRe, an affiliate, under a 2001 reinsurance agreement.The Company released a funds withheld liability of $14,716 associated with this business and paid recapture consideration of $36,703.Reserves recaptured included $71,423 of GMDB reserves and $1,927 of claim reserves.The resulting pre-tax loss of $95,337 was included in the statement of operations in accordance with SSAP No. 61.In addition, the unamortized pre-tax ceded gain held by the Company in unassigned surplus resulting from the original reinsurance transaction was released into income in the amount of $5,925 ($3,851 net of tax).Prior to this transaction, the Company had amortized $1,367 on a pre-tax basis ($889 on a net of tax basis) into earnings for 2008, with a corresponding charge to unassigned surplus. During 2010, 2009 and 2008, the Company amortized deferred gains from reinsurance transactions occurring prior to 2008 of $24, for each respective year, into earnings on a net of tax basis with a corresponding charge to unassigned surplus. Letters of credit held for all unauthorized reinsurers as of December 31, 2010 and 2009 were $107,200 and $77,700, respectively. 6. Income Taxes The net deferred income tax asset at December 31, 2010 and 2009 and the change from the prior year are comprised of the following components: G-50 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) G-51 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) The main components of deferred income tax amounts are as follows: G-52 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) The Company did not record a valuation allowance for deferred tax assets as of December 31, 2010. The valuation allowance for deferred tax assets as of December 31, 2009 was $4,817.The valuation allowance is primarily related to deferred tax assets of a capital character that in the judgment of management, are not more likely than not to be realized. G-53 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) As discussed in Note 1, the Company has elected to admit deferred tax assets pursuant to SSAP No. 10R, paragraph 10.e. for the 2010 and 2009 reporting periods.The amount of admitted adjusted gross deferred income tax assets under each component of SSAP No. 10R is as follows: G-54 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) G-55 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) · 10.a. – Federal income taxes paid in prior year that can be recovered through loss carrybacks for existing temporary differences that reverse by the end of the subsequent calendar year · 10.b.i. – Adjusted gross DTAs, after the application of 10.a., expected to be realized within one year · 10.b.ii. – 10% of adjusted statutory capital and surplus as shown on most recently filed statement · 10.c. – Adjusted gross DTAs, after the application of 10.a. and 10.b., that can be offset against gross DTLs after considering the character of the DTAs and DTLs · 10.d. – If the reporting entity’s financial statements and risk-based capital (RBC) calculated using an admitted adjusted gross DTA as the sum of 10.a., 10.b., and 10.c. results in the Company’s RBC level being above the maximum RBC level where an action level could occur as a result of the trend test (i.e., 250%); then the Company may elect to admit a higher amount of adjusted gross DTAs as calculated in paragraph 10.e. · 10.e.i. – Federal income taxes paid in prior years that can be recovered through loss carrybacks for existing temporary differences that reverse during a timeframe corresponding with IRS tax loss carryback provisions, not to exceed three years · 10.e.ii.(a) – Adjusted gross DTAs, after the application of 10.e.i, expected to be realized within three years · 10.e · .ii.(b) – 15% of adjusted statutory capital and surplus as shown on most recently filed statement · 10.e.iii. – Adjusted gross DTAs, after the application of 10.e.i. and 10.e.ii., that can be offset against DTLs after considering the character of the DTAs and DTLs G-56 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) Total increased admitted adjusted gross DTAs as the result of the application of paragraph 10.e. SSAP No. 10R, Income Taxes - A Temporary Replacement of SSAP No. 10: G-57 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) As reported on the statutory balance sheet for the most recently filed statement with the domiciliary state commissioner adjusted in accordance with SSAP No. 10R, Paragraph 10.b.ii · XXX denotes breakout between ordinary and capital is not applicable to this information. G-58 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) The impact of tax planning strategies at December 31, 2010 was as follows: Current year income taxes incurred consist of the following major components: G-59 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) The Company's current income tax incurred and change in deferred income tax differs from the amount obtained by applying the federal statutory rate of 35% to income before tax as follows: G-60 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 6. Income Taxes (continued) For federal income tax purposes, the Company joins in a consolidated income tax return filing with its indirect parent company, Transamerica Corporation, and other affiliated companies. The method of allocation between the companies is subject to a written tax allocation agreement.Under the terms of the tax allocation agreement, allocations are based on separate income tax return calculations.The Company is entitled to recoup federal income taxes paid in the event the future losses and credits reduce the greater of the Company's separately computed income tax liability or the consolidated group's income tax liability in the year generated.The Company is also entitled to recoup federal income taxes paid in the event the losses and credits reduce the greater of the Company's separately computed income tax liability or the consolidated group's income tax liability in any carryback or carryforward year when so applied.Intercompany income tax balances are settled within thirty days of payment to or filing with the Internal Revenue Service. A tax return has not yet been filed for 2010. The Company incurred income taxes during 2010 and 2009 of $112,172 and $44,526, respectively, which will be available for recoupment in the event of future net losses.The Company did not incur income taxes during 2008 which will be available for recoupment in the event of future net losses. The amount of tax contingencies calculated for the Company as of December 31, 2010 and 2009 is $2,144 and $1,573, respectively. The total amount of tax contingencies that, if recognized, would affect the effective income tax rate is $2,144. The Company classifies interest and penalties related to income taxes as interest expense and penalty expense, respectively. The Company’s interest expense related to income taxes for the years ending December 31, 2010, 2009 and 2008 is $87, $61 and $36, respectively.The total interest payable balance as of December 31, 2010 and 2009 is $184 and $97, respectively.The Company recorded no liability for penalties.It is not anticipated that the total amounts of unrecognized tax benefits will significantly increase within twelve months of the reporting date. The Company’s federal income tax returns have been examined by the Internal Revenue Service and closing agreements have been executed through 2000. The examination for the years 2001 through 2004 and 2005 through 2006 have been completed and resulted in tax return adjustments that are currently being appealed.The Company believes that there are adequate defenses against or sufficient provisions established related to any open or contested tax positions.An examination is currently underway for the years 2007 and 2008. G-61 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 7. Policy and Contract Attributes A portion of the Company’s policy reserves and other policyholders’ funds relate to liabilities established on a variety of the Company’s products, primarily separate accounts that are not subject to significant mortality or morbidity risk; however, there may be certain restrictions placed upon the amount of funds that can be withdrawn without penalty. The amount of reserves on these products, by withdrawal characteristics, is summarized as follows: G-62 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 7. Policy and Contract Attributes (continued) Information regarding the separate accounts of the Company is as follows: WRL 2010 SEC (2) G-63 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 7. Policy and Contract Attributes (continued) G-64 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 7. Policy and Contract Attributes (continued) A reconciliation of the amounts transferred to and from the separate accounts is presented below: The legal insulation of separate account assets prevents such assets from being generally available to satisfy claims resulting from the general account.At December 31, 2010 and 2009, the Company’s separate account statement included legally insulated assets of $7,401,665 and $7,156,201, respectively.The assets legally insulated from general account claims at December 31, 2010 are attributed to the following products: Some separate account liabilities are guaranteed by the general account.In accordance with the guarantees provided, if the investment proceeds are insufficient to cover the rate of return guaranteed for the product, the policyholder proceeds will be remitted by the general account.As of December 31, 2010, the general account of the Company had a maximum guarantee for separate account liabilities of $667,392.To compensate the general account for the risk taken, the separate account paid risk charges of $12,187 to the general account in 2010.As of December 31, 2010, the general account of the Company had paid $20,835 toward separate account guarantees. The Company does not participate in securities lending transactions within the separate account. G-65 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 7. Policy and Contract Attributes (continued) Effective December 31, 2009, the Company adopted Actuarial Guideline XLIII (AG 43) which replaces Actuarial Guidelines 34 and 39.AG 43 specifies statutory reserve requirements for variable annuity contracts with benefit guarantees (VACARVM) and without benefit guarantees and related products.The AG 43 reserve calculation includes variable annuity products issued after January 1, 1981. Examples of covered guaranteed benefits include guaranteed minimum accumulation benefits, return of premium death benefits, guaranteed minimum income benefits, guaranteed minimum withdrawal benefits and guaranteed payout annuity floors.The Aggregate Reserve for contracts falling within the scope of AG 43 is equal to the Conditional Tail Expectation (CTE) Amount, but not less than the Standard Scenario Amount (SSA). The Company reported a decrease in reserves and an increase in net income of $11,412 at December 31, 2009, related to the adoption of AG 43 and changes in the underlying assumptions. To determine the CTE Amount, the Company used 1,000 of the pre-packaged scenarios developed by the American Academy of Actuaries (AAA) produced in October 2005 and prudent estimate assumptions based on Company experience. The SSA was determined using the assumptions and methodology prescribed in AG 43 for determining the SSA. At December 31, 2010 and 2009, the Company had variable and separate account annuities with minimum guaranteed benefits as follows: G-66 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 7. Policy and Contract Attributes (continued) Reserves on the Company’s traditional life insurance products are computed using mean reserving methodologies.These methodologies result in the establishment of assets for the amount of the net valuation premiums that are anticipated to be received between the policy’s paid-through date to the policy’s next anniversary date. At December 31, 2010 and 2009, the gross premium and loading amounts related to these assets (which are reported as premiums deferred and uncollected), are as follows: At December 31, 2010 and 2009, the Company had insurance in force aggregating $4,531,669 and $5,012,732 respectively, in which the gross premiums are less than the net premiums required by the valuation standards established by the Ohio Department of Insurance.The Company established policy reserves of $25,534 and $28,044 to cover these deficiencies at December 31, 2010 and 2009, respectively. The Company anticipates investment income as a factor in the premium deficiency calculation, in accordance with SSAP No. 54, Individual and Group Accident and Health Contracts. 8. Capital and Surplus The Company is subject to limitations, imposed by the Ohio Department of Insurance, on the payment of dividends to its parent company, AEGON. Generally, dividends during any twelve month period may not be paid, without prior regulatory approval, in excess of the greater of (a) 10 percent of statutory surplus as of the preceding December31, or (b) net income for the preceding year. Subject to the availability of unassigned surplus at the time of such dividend, the maximum payment which may be made in 2011, without the prior approval of insurance regulatory authorities, is $123,139. G-67 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 8. Capital and Surplus (continued) On December 23, 2010, the Company paid a common stock dividend of $100,000 to its parent company, AEGON.The entire amount was considered an extraordinary dividend.On December 30, 2009, the Company paid a common stock dividend of $65,000 to its parent company.Of this amount, $23,400 was considered an ordinary dividend and $41,600 was considered an extraordinary dividend.On December 29, 2008 the Company paid a $200,000 common stock dividend to its parent company.Of this amount, $131,600 was considered an ordinary cash dividend and $68,400 was considered an extraordinary dividend.The Company received approval from the Ohio Department of Insurance to make these dividend payments. Life and health insurance companies are subject to certain risk-based capital (RBC) requirements as specified by the NAIC. Under those requirements, the amount of capital and surplus maintained by a life or health insurance company is to be determined based on the various risk factors related to it. At December 31, 2010, the Company meets the minimum RBC requirements. 9. Securities Lending The Company participates in an agent-managed securities lending program.The Company receives collateral equal to 102% of the fair value of the loaned government/other domestic securities as of the transaction date.If the fair value of the collateral is at any time less than 102% of the fair value of the loaned securities, the counterparty is mandated to deliver additional collateral, the fair value of which, together with the collateral already held in connection with the lending transaction, is at least equal to 102% of the fair value of the loaned government/other domestic securities.In the event the Company loans a foreign security and the denomination of the currency of the collateral is other than the denomination of the currency of the loaned foreign security, the Company receives and maintains collateral equal to 105% of the fair value of the loaned security. At December 31, 2010 and 2009, respectively, securities in the amount of $187,773 and $31,795 were on loan under securities lending agreements.The collateral the Company received from securities lending was in the form of cash and on open terms. This cash collateral is reinvested and is not available for general corporate purposes. The reinvested cash collateral had a fair value of $193,683 and $32,264 at December 31, 2010 and 2009, respectively. G-68 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 9. Securities Lending (continued) The Company did not participate in repurchase or dollar repurchase agreements at December 31, 2010 or 2009. The contractual maturities of the securities lending collateral positions are as follows: The maturity dates of the reinvested securities lending collateral are as follows: G-69 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 9. Securities Lending (continued) The Company’s sources of cash that it uses to return the cash collateral is dependent upon the liquidity of the current market conditions.Under current conditions, the Company has securities with a par value of $193,956 (fair value of $193,683) that are currently tradable securities that could be sold and used to pay for the $193,824 in collateral calls that could come due under a worst-case scenario. 10. Retirement and Compensation Plans The Company’s employees participate in a qualified defined benefit plan sponsored by AEGON. The Company has no legal obligation for the plan. The Company recognizes pension expense equal to its allocation from AEGON. The pension expense is allocated among the participating companies based on International Accounting Standards 19 (IAS 19), Accounting for Employee Benefits as a percent of salaries. The benefits are based on years of service and the employee’s compensation during the highest five consecutive years of employment. Pension expense allocated to the Company aggregated $1,442, $1,518 and $1,444 for the years ended December 31, 2010, 2009 and 2008, respectively. The plan is subject to the reporting and disclosure requirements of the Employee Retirement and Income Security Act of 1974. The Company’s employees also participate in a defined contribution plan sponsored by AEGON which is qualified under Section401(k) of the Internal Revenue Service Code. Employees of the Company who customarily work at least 1,000 hours during each calendar year and meet the other eligibility requirements are participants of the plan. Participants may elect to contribute up to twenty-five percent of their salary to the plan. The Company will match an amount up to three percent of the participant’s salary. Participants may direct all of their contributions and plan balances to be invested in a variety of investment options. The plan is subject to the reporting and disclosure requirements of the Employee Retirement and Income Security Act of 1974. Expense related to this plan was $702, $736 and $793 for the years ended December 31, 2010, 2009 and 2008, respectively. G-70 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 10. Retirement and Compensation Plans (continued) AEGON sponsors supplemental retirement plans to provide the Company’s senior management with benefits in excess of normal pension benefits. The plans are noncontributory and benefits are based on years of service and the employee’s compensation level. The plans are unfunded and nonqualified under the Internal Revenue Code. In addition, AEGON has established incentive deferred compensation plans for certain key employees of the Company. The Company’s allocation of expense for these plans for 2010, 2009 and 2008 was insignificant. AEGON also sponsors an employee stock option plan/stock appreciation rights for employees of the Company and a stock purchase plan for its producers, with the participating affiliated companies establishing their own eligibility criteria, producer contribution limits and company matching formula. These plans have been funded as deemed appropriate by management of AEGON and the Company. In addition to pension benefits, the Company participates in plans sponsored by AEGON that provide postretirement medical, dental and life insurance benefits to employees meeting certain eligibility requirements. Portions of the medical and dental plans are contributory. The postretirement plan expenses are charged to affiliates in accordance with an intercompany cost sharing arrangement. The Company expensed $192, $201 and $143 for the years ended 2010, 2009 and 2008, respectively. 11. Related Party Transactions The Company shares certain officers, employees and general expenses with affiliated companies. The Company is party to a Cost Sharing agreement between AEGON companies, providing for services needed.The Company is also party to a Management and Administrative and Advisory agreement with AEGON USA Realty Advisors, Inc. whereby the Advisor serves as the administrator and advisor for the Company’s mortgage loan operations by administering the day-to-day real estate and mortgage loan operations of the Company.AEGON USA Investment Management, LLC acts as a discretionary investment manager under an Investment Management Agreement with the Company.The Company provides office space, marketing and administrative services to certain affiliates. The net amount received by the Company as a result of being a party to these agreements was $18,600, $13,174 and $113 during 2010, 2009 and 2008, respectively. The Company has an administration service agreement with Transamerica Asset Management, Inc. to provide administrative services to the AEGON/Transamerica Series Trust.The Company received $23,672, $21,446 and $30,230 from this agreement during 2010, 2009 and 2008, respectively. G-71 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 11. Related Party Transactions (continued) Receivables from and payables to affiliates and intercompany borrowings bear interest at the thirty-day commercial paper rate. At December 31, 2010, and 2009, the Company reported a net amount of $(7,123),and $(4,361), respectively, due (to) from affiliates.Terms of settlement require that these amounts are settled within 90 days.During 2010, 2009 and 2008, the Company paid net interest of $38, $132 and $924, respectively, to affiliates. At December 31, 2009 the Company had a short-term intercompany note receivable of $27,000 from AEGON due by September 29, 2010 at .25% interest.In accordance with SSAP No. 25, Accounting for and Disclosures about Transactions with Affiliates and Other Related Parties, this note was reported on the balance sheet as a short-term investment. The note was repaid prior to its due date. In prior years, the Company purchased life insurance policies covering the lives of certain employees of the Company from an affiliate. At December31, 2010 and 2009, the cash surrender value of these policies was $71,167 and $68,798, respectively. 12. Commitments and Contingencies The Company is a party to legal proceedings involving a variety of issues incidental to its business.Lawsuits may be brought in nearly any federal or state court in the United States or in an arbitral forum.In addition, there continues to be significant federal and state regulatory activity relating to financial services companies.The Company’s legal proceedings are subject to many variables, and given its complexity and scope, outcomes cannot be predicted with certainty. Although legal proceedings sometimes include substantial demands for compensatory and punitive damages, and injunctive relief, it is management’s opinion that damages arising from such demands will not be material to the Company’s financial position or results of operations. G-72 Western Reserve Life Assurance Co. of Ohio Notes to Financial Statements – Statutory Basis (continued) (Dollars in Thousands) 12. Commitments and Contingencies (continued) The Company is subject to insurance guaranty laws in the states in which it writes business. These laws provide for assessments against insurance companies for the benefit of policyholders and claimants in the event of insolvency of other insurance companies. Assessments are charged to operations when received by the Company except where right of offset against other taxes paid is allowed by law. Amounts available for future offsets are recorded as an asset on the Company’s balance sheet. The future obligation for known insolvencies has been accrued based on the most recent information available from the National Organization of Life and Health Insurance Guaranty Association. Potential future obligations for unknown insolvencies are not determinable by the Company and are not required to be accrued for financial reporting purposes. The Company has established a reserve of $3,448 and $3,330 with no offsetting premium tax benefit at December31, 2010 and 2009, respectively, for its estimated share of future guaranty fund assessments related to several major insurer insolvencies. The guaranty fund expense was $95, $58 and $36 for 2010, 2009 and 2008, respectively. The Company has contingent commitments of $1,151 and $1,056 at December 31, 2010 and 2009, respectively, for joint ventures, partnerships and limited liability companies, which includes commitments for LIHTC’s of $1,024 and $1,056, respectively, at December 31, 2010 and 2009. The Company is required by the Commodity Futures Trading Commission (CFTC) to maintain assets on deposit with brokers for futures trading activity done on behalf of the Company. The broker has a secured interest with priority in the pledged assets, however, the Company has the right to recall and substitute the pledged assets. At December 31, 2010 and 2009 respectively, the Company pledged assets in the amount of $16,342 and $14,394 to satisfy the requirements of futures trading accounts. 13. Subsequent Events The financial statements are adjusted to reflect events that occurred between the balance sheet date and the date when the financial statements are available to be issued, April 5, 2011, provided they give evidence of conditions that existed at the balance sheet date (Type I).Events that are indicative of conditions that arose after the balance sheet date are disclosed, but do not result in an adjustment of the financial statements themselves (Type II).As of April 5, 2011, the Company has not identified any Type I or Type II subsequent events for the year ended December 31, 2010. WRL 2010 SEC (2) G-73 Statutory-Basis Financial Statement Schedules WRL 2010 SEC (2) G-74 Western Reserve Life Assurance Co. of Ohio Summary of Investments – Other Than Investments in Related Parties (Dollars in Thousands) December 31, 2010 Schedule I (1)Original cost of equity securities and, as to fixed maturities, original cost reduced by repayments and adjusted for amortization of premiums or accruals of discounts. WRL 2010 SEC (2) G-75 Western Reserve Life Assurance Co. of Ohio Supplementary Insurance Information (Dollars in Thousands) Schedule III Allocations of net investment income and other operating expenses are based on a number of assumptions and estimates, and the results would change if different methods were applied. WRL 2010 SEC (2) G-76 Western Reserve Life Assurance Co. of Ohio Reinsurance (Dollars in Thousands) Schedule IV WRL 2010 SEC (2) G-77 PART C - OTHER INFORMATION Item 26. Exhibits (a) Resolution of the Board of Directors of Western Reserve establishing the separate account (6) (b) Not Applicable (c) Distribution of Policies (i) Master Service and Distribution Compliance Agreement (2) (ii) Amendment to Master Service and Distribution Compliance Agreement (3) (iii) Form of Broker/Dealer Supervisory and Service Agreement (3) (iv) Principal Underwriting Agreement (3) (v) First Amendment to Principal Underwriting Agreement (3) (vi) Second Amendment to Principal Underwriting Agreement (15) (vii) Third Amendment to Principal Underwriting Agreement (16) (viii) Form of Amendment No. 2 And Novation To The Amended And Restated Principal Underwriting Agreement between Transamerica Capital Inc. and Western Reserve (20) (vix) Amended and Restated Principal Underwriting Agreement between Transamerica Capital Inc. and Western Reserve. (27) (d) (i) Specimen Flexible Premium Variable Life Insurance Policy (1) (ii) Endorsement (EL101) (3) (e) Application for Flexible Premium Variable Life Insurance Policy (11) (f) (i) Second Amended Articles of Incorporation of Western Reserve (2) (ii) Certificate of First Amendment to the Second Amended Articles ofIncorporation of Western Reserve (5) (iii) Amended Code of Regulations (By-Laws) of Western Reserve (2) (g) Reinsurance Contracts (i) Reinsurance Treaty dated September 30, 2000 and Amendments Thereto (10) (ii) Reinsurance Treaty dated July 1, 2002 and Amendments Thereto (10) (h) Participation Agreements (i) Participation Agreement Among Variable Insurance Products Fund, Fidelity Distributors Corporation and Western Reserve Life Assurance Co. of Ohio dated June 14, 1999 (7) (ii) Amendment No. 1 dated March 15, 2000 to Participation Agreement -Variable Insurance Products Fund (8) (iii) Second Amendment dated April 12, 2001 to Participation Agreement – Variable Insurance Products Fund (9) (iv) Participation Agreement Among Variable Insurance Products Fund II, Fidelity Distributors Corporation and Western Reserve Life Assurance Co. of Ohio dated June 14, 1999 (7) (v) Amendment No. 1 dated March 15, 2000 to Participation Agreement -Variable Insurance Products Fund II (8) (vi) Second Amendment dated April 12, 2001 to Participation Agreement – Variable Insurance Products Fund II (9) (vii) Participation Agreement Among Variable Insurance Products Fund III, Fidelity Distributors Corporation and Western Reserve Life Assurance Co. of Ohio dated June 14, 1999 (7) (viii) Amendment No. 1 dated March 15, 2000 to Participation Agreement – Variable Insurance Products Fund III (8) (ix) Second Amendment dated April 12, 2001 to Participation Agreement – Variable Insurance Products Fund III (9) (x) Third Amendment to Participation Agreement Among Variable Insurance Products Fund II, Fidelity Distributors Corporation and Western Reserve dated September 1, 2003 (13) (xi) Fourth Amendment to Participation Agreement Among Variable Insurance Products Fund II, Fidelity Distributors Corporation and Western Reserve dated December 1, 2003 (14) (xii) Participation Agreement between AEGON/Transamerica Series Fund, Inc. and Western Reserve dated February 21, 2001 and Amendments thereto (12) (xiii) Amendment No. 21 to Participation Agreement between AEGON/Transamerica Series Fund, Inc. and Western Reserve dated September 1, 2003 (13) (xiv) Amendment No. 22 to Participation Agreement between AEGON/Transamerica Series Fund, Inc. and Western Reserve dated December 1, 2003 (14) (xv) Amendment No. 23 to Participation Agreement between AEGON/Transamerica Series Fund, Inc. and Western Reserve dated May 1, 2004 (16) (xvi) Amended and Restated Fund Participation Agreement between Access Variable Insurance Trust and Western Reserve dated May 1, 2004 (16) (xvii) Amendment No. 24 to Participation Agreement between AEGON/Transamerica Series Fund, Inc. and Western Reserve Life dated October 22, 2004 (18) (xviii) Amendment No. 25 to Participation Agreement between AEGON/Transamerica Series Trust and Western Reserve dated March 28, 2005 (19) (xix) Amendment No. 26 to Participation Agreement between AEGON/Transamerica Series Trust and Western Reserve dated September 1, 2005 (19) (xx) Amendment No. 1 to Participation Agreement among Western Reserve, ProFunds, Access One Trust and ProFunds Advisors LLC dated June 1, 2007 (21) (xxi) Amendment No. 2 to Participation Agreement among Western Reserve, ProFunds, Access One Trust and ProFunds Advisors LLC dated August 30, 2007 (21) (xxii) Participation Agreement Among Western Reserve, ProFunds, Access One Trust and ProFund Advisors LLC dated June 6, 2006 (22) (xxiii) Amendment No. 3 to Participation Agreement among Western Reserve, ProFunds, Access One Trust and ProFund Advisors LLC dated February 28, 2008. (24) (xxiv) Amendment No. 27 to Participation Agreement between AEGON/Transamerica Series Trust and Western Reserve dated May 1, 2006 (23) (xxv) Amendment No. 28 to Participation Agreement between AEGON/Transamerica Series Trust and Western Reserve dated May 1, 2007 (23) (xxvi) Amendment No. 29 to Participation Agreement between Transamerica Series Trust (formerly, AEGON/Transamerica Series Trust) dated May 1, 2008. (24) (xxvii) Participation Agreement Among AllianceBernstein Variable Products Series Fund, Inc. and Western Reserve dated November 1, 2008 (25) (xxviii) Participation Agreement Among Franklin Templeton Variable Insurance Products Trust, Franklin/Templeton Distributors, Inc., Western Reserve Life Assurance Co. of Ohio and Transamerica Capital, Inc. dated November 10, 2008 (25) (xxix) Amendment No. 33 to Participation Agreement between Transamerica Series Trust and Western Reserve dated May 1, 2009 (25) (xxx) Amendment to Participation Agreement Among AllianceBernstein Variable Products Series Fund, Inc. and Western Reserve dated May 1, 2009 (25) (xxxi) Amendment No. 1 to Participation Agreement Among Franklin Templeton Variable Insurance Products Trust, Franklin/Templeton Distributors, Inc., Western Reserve Life Assurance Co. of Ohio and Transamerica Capital, Inc dated May 1, 2009 (25) (xxxii) Amendment No. 34 to Participation Agreement between Transamerica Series Trust and Western Reserve dated May 1, 2009 (25) (xxxiii) Amendment No. 35 to Participation Agreement between Transamerica Series Trust and Western Reserve dated May 1, 2010 (26) (i) Not Applicable (xxxiv) Amendment No. 36 to Participation Agreement between Transamerica Series Trust and Western Reserve Life Assurance Co. of Ohio dated May 1, 2011 (27) (xxxv) Amendment No. 2 to Participation Agreement between AllianceBernstein Variable Products Series Fund, Inc. and Western Reserve dated May 1, 2011(27) (xxxvi) Amendment No. 5 among Fidelity Variable Insurance Products Funds II, Fidelity Distributors Corporation and Western Reserve dated May 1, 2004(27) (xxxvii) Amendment No. 6 among Fidelity Variable Insurance Products Funds II, Fidelity Distributors Corporation and Western Reserve dated June 27, 2007(27) (xxxviii) Amendment No. 7 among Fidelity Variable Insurance Products Funds II, Fidelity Distributors Corporation and Western Reserve dated August 30, 2007(26) (xxxix) Amendment No. 8 among Fidelity Variable Insurance Products Funds II, Fidelity Distributors Corporation and Western Reserve dated May 1, 2011(27) (xl) Amendment No.5 among Franklin Templeton Variable Insurance Products Trust, Franklin/Templeton Distributors, Inc., Western Reserve Life Assurance Co. of Ohio and Transamerica Capital, Inc. dated May 1, 2011(27) (j) Not Applicable (k) Opinion and Consent of Arthur D. Woods, Esq. as to the Legality of the Securities being Registered (l) Opinion and Consent of Lorne Schinbein as to Actuarial Matters Pertaining to the Securities Being Registered (m) Sample Hypothetical Illustration (17) (n) Other Opinions: (i) Written Consent of Ernst & Young LLP (o) Not Applicable (p) Not Applicable (q) (i) Memorandum describing issuance, transfer and redemption procedures (4) (r) Powers of Attorney (25) Eric J. Martin Brenda K. Clancy Arthur C. Schneider Charles T. Boswell John R. Hunter Darryl D. Button (26) This exhibit was previously filed on the Initial Registration Statement to Form S-6 Registration Statement dated March 14, 1997 (File No. 333-23359) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 11 to Form N-4 Registration Statement dated April 20, 1998 (File No. 33-49556) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 4 to Form S-6 Registration Statement dated December 19, 1997 (File No. 333-23359) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 1 to Form S-6 Registration Statement dated December 19, 1997 (File No. 333-23359) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 5 to Form S-6 Registration Statement dated April 19, 2000 (File No. 333-23359) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 28 to Form N-1A Registration Statement dated April 28, 1997 (File No. 33-507) and is incorporated herein by reference. This exhibit was previously filed on the Initial Registration Statement to Form S-6 Registration Statement dated September 23, 1999 (File No. 333-57681) and is incorporated herein by reference. This exhibit was previously filed on Pre-Effective Amendment No. 1 to Form N-4 Registration Statement dated April 10, 2000 (File No. 333-93169) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 16 to Form S-6 Registration Statement dated April 16, 2001 (File No. 33-69138) and is incorporated herein by reference. This exhibit was previously filed on Pre-Effective Amendment No. 1 to Form N-6 Registration Statement dated January 31, 2003 (File No. 333-100993) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 1 to Form N-6 Registration Statement dated April 22, 2003 (File No. 333-100993) and is incorporated herein by reference. This exhibit was previously filed on the Initial Registration Statement to Form N-4 Registration Statement dated September 5, 2003 (File No. 333-108525) and is incorporated herein by reference. This exhibit was previously filed on Pre-Effective Amendment No. 1 to Form N-6 Registration Statement dated October 9, 2003 (File No. 333-107705) and is incorporated herein by reference. This exhibit was previously filed on the Initial Registration Statement to Form N-6 Registration Statement dated November 7, 2003 (File No. 333-110315) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 1 to Form N-6 Registration Statement dated February 26, 2004 (File No. 333-107705) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 2 to Form N-6 Registration Statement dated April 16, 2004 (File No. 333-100993) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 10 to Form N-6 Registration Statement dated April 26, 2004 (File No. 333-23359) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 3 to Form N-6 Registration Statement dated February 28, 2005 (File No. 333-107705) and is incorporated herein by reference. This exhibit was previously filed on the Initial Registration Statement to Form N-6 Registration Statement dated September 28, 2005 (File No. 333-128650) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 1 to Form N-6 Registration Statement dated April 12, 2007 (File No. 333- 135005) and is incorporated herein by reference. This exhibit was previously filed on Pre-Effective Amendment No. 1 to Form N-6 Registration Statement dated October 16, 2007 (File 333-144117) and is incorporated herein by reference. This exhibit was previously filed on the Initial Registrations Statement to Form N-6 Registration Statement dated June 14, 2006 (File No. 333-135005) and is incorporated herein by reference. This exhibit was previously filed on the Initial Registration Statement to Form N-6 Registration System dated June 28, 2007 and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 6 to Form N-6 Registration Statement dated April 11, 2008 (File No. 333-110315) and is incorporated herein by reference. This exhibit was previously filed on Post-Effective Amendment No. 6 to Form N-6 Registration Statement dated April 27, 2009 (File No. 333-135005) and is incorporated herein by reference. (26) This exhibit was previously filed on Post-Effective Amendmet No. 12 to Form N-6 Registration Statement dated April 14, 2010 (File No. 333-110315) and is incorporated herein by reference. (27) This exhibit was previously filed on Post-Effective Amendment No. 13 to Form N-6 Registration Statement dated April 18, 2011 (File No. 333-110315) and is incorporated herein by reference. Item 27.Directors and Officers of the Depositor Name Principal Business Address Position and Offices with Depositor Charles T. Boswell Director and Chief Executive Officer Brenda K. Clancy Chairman of the Board and President Arthur C. Schneider Director, Senior Vice President and Chief Tax Officer Eric J. Martin Vice President and Corporate Controller John R. Hunter Director and Chief Financial Officer 4333 Edgewood Road, N.E., Cedar Rapids, Iowa 52499-0001 570 Carillon Parkway, St. Petersburg, Florida 33716 Item 28.Persons Controlled by or Under Common Control with the Depositor or Registrant Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Academy Alliance Holdings Inc. Canada 100% Creditor Resources, Inc. Holding company Academy Alliance Insurance Inc. Canada 100% Creditor Resources, Inc. Insurance AEGON Alliances, Inc. Virginia 100% Commonwealth General Corporation Insurance company marketing support AEGON Asset Management Services, Inc. Delaware 100% AUSA Holding Co. Registered investment advisor AEGON Assignment Corporation Illinois 100% AEGON Financial Services Group, Inc. Administrator of structured settlements AEGON Assignment Corporation of Kentucky Kentucky 100% AEGON Financial Services Group, Inc. Administrator of structured settlements C-1 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business AEGON Canada ULC Canada AEGON Canada Holding B.V. owns 168,250,001 shares of Common Stock; 1,500 shares of Series III Preferred stock; 2 shares of Series II Preferred stock.TIHI Canada Holding, LLC owns 1,441,941.26 shares of Class B - Series I Preferred stock. Holding company AEGON Capital Management Inc. Canada 100% AEGON Asset Management (Canada) B.V. Portfolio management company/investment advisor AEGON-CMF GP, LLC Delaware Transamerica Realty Services, Inc. is sole Member Investment in commercial mortgage loans AEGON Core Mortgage Fund, LP Delaware General Partner - AEGON-CMF GP, LLC Investment in mortgages AEGON Direct Marketing Services, Inc. Maryland Monumental Life Insurance Company owns 103,324 shares; Commonwealth General Corporation owns 37,161 shares Marketing company AEGON Direct Marketing Services Australia Pty Ltd. Australia 100% Transamerica Direct Marketing Asia Pacific Pty Ltd. Marketing/operations company AEGON Direct Marketing Services e Corretora de Seguros Ltda. Brazil 749,000 quota shares owned by AEGON DMS Holding B.V.; 1 quota share owned by AEGON International B.V. Brokerage company AEGON Direct Marketing Services Europe Ltd. United Kingdom 100% Cornerstone International Holdings, Ltd. Marketing AEGON Direct Marketing Services Hong Kong Limited China 100% AEGON DMS Holding B.V. Provide consulting services ancillary to the marketing of insurance products overseas. AEGON Direct Marketing Services Insurance Broker (HK) Limited Hong Kong 100% AEGON Direct Marketing Services Hong Kong Limited Brokerage company AEGON Direct Marketing Services International, Inc. Maryland 100% AUSA Holding Company Marketing arm for sale of mass marketed insurance coverage AEGON Direct Marketing Services Japan K.K. Japan 100% AEGON DMS Holding B.V. Marketing company AEGON Direct Marketing Services Korea Co., Ltd. Korea 100% AEGON DMS Holding B.V. Provide consulting services ancillary to the marketing of insurance products overseas. AEGON Direct Marketing Services Mexico, S.A. de C.V. Mexico 100% AEGON DMS Holding B.V. Provide management advisory and technical consultancy services. AEGON Direct Marketing Services Mexico Servicios, S.A. de C.V. Mexico 100% AEGON DMS Holding B.V. Provide marketing, trading, telemarketing and advertising services in favor of any third party, particularly in favor of insurance and reinsurance companies. C-2 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business AEGON Direct Marketing Services, Inc. Taiwan 100% AEGON DMS Holding B.V. Authorized business:Enterprise management consultancy, credit investigation services, to engage in business not prohibited or restricted under any law of R.O.C., except business requiring special permission of government AEGON Direct Marketing Services (Thailand) Ltd. Thailand 93% Transamerica International Direct Marketing Consultants, LLC; remaining 7% held by various AEGON employees Marketing of insurance products in Thailand AEGON Financial Services Group, Inc. Minnesota 100% Transamerica Life Insurance Company Marketing AEGON Fund Management Inc. Canada 100% AEGON Asset Management (Canada) B.V. Mutual fund manager AEGON Funding Company, LLC. Delaware 100% AEGON USA, LLC Issue debt securities-net proceeds used to make loans to affiliates AEGON Institutional Markets, Inc. Delaware 100% Commonwealth General Corporation Provider of investment, marketing and administrative services to insurance companies AEGON Life Insurance Agency Inc. Taiwan 100% AEGON Direct Marketing Services, Inc.(Taiwan Domiciled) Life insurance AEGON Managed Enhanced Cash, LLC Delaware Members:Transamerica Life Insurance Company(90.2543%) ; Monumental Life Insurance Company (9.7457%) Investment vehicle for securities lending cash collateral AEGON Management Company Indiana 100% AEGON U.S. Holding Corporation Holding company AEGON N.V. Netherlands 22.446% of Vereniging AEGON Netherlands Membership Association Holding company AEGON Stable Value Solutions Inc. Delaware 100% Commonwealth General Corporation Principle Business:Provides management services to the stable value division of AEGON insurers who issue synthetic GIC contracts. AEGON Structured Settlements, Inc. Kentucky 100% Commonwealth General Corporation Administers structured settlements of plaintiff’s physical injury claims against property and casualty insurance companies AEGON U.S. Holding Corporation Delaware 100% Transamerica Corporation Holding company AEGON USA Asset Management Holding, LLC Iowa 100% AUSA Holding Company Holding company AEGON USA Investment Management, LLC Iowa 100% AEGON USA Asset Management Holding, LLC Investment advisor AEGON USA Real Estate Services, Inc. Delaware 100% AEGON USA Realty Advisors, Inc. Real estate and mortgage holding company AEGON USA Realty Advisors, LLC Iowa Sole Member - AEGON USA Asset Management Holding, LLC Administrative and investment services C-3 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business AEGON USA Realty Advisors of California, Inc. Iowa 100% AEGON USA Realty Advisors, Inc. Investments AEGON USA Travel and Conference Services LLC Iowa 100% Money Services, Inc. Travel and conference services AEGON USA, LLC Iowa 100% AEGON U.S. Holding Corporation Holding company AFSG Securities Corporation Pennsylvania 100% Commonwealth General Corporation Inactive ALH Properties Eight LLC Delaware 100% FGH USA LLC Real estate ALH Properties Eleven LLC Delaware 100% FGH USA LLC Real estate ALH Properties Four LLC Delaware 100% FGH USA LLC Real estate ALH Properties Nine LLC Delaware 100% FGH USA LLC Real estate ALH Properties Seven LLC Delaware 100% FGH USA LLC Real estate ALH Properties Seventeen LLC Delaware 100% FGH USA LLC Real estate ALH Properties Sixteen LLC Delaware 100% FGH USA LLC Real estate ALH Properties Ten LLC Delaware 100% FGH USA LLC Real estate ALH Properties Twelve LLC Delaware 100% FGH USA LLC Real estate ALH Properties Two LLC Delaware 100% FGH USA LLC Real estate American Bond Services LLC Iowa 100% Transamerica Life Insurance Company (sole member) Limited liability company ARC Reinsurance Corporation Hawaii 100% Transamerica Corporation Property & Casualty Insurance ARV Pacific Villas, A California Limited Partnership California General Partners - Transamerica Affordable Housing, Inc. (0.5%); Non-Affiliate of AEGON, Jamboree Housing Corp. (0.5%).Limited Partner:Transamerica Life Insurance Company (99%) Property Asia Business Consulting Company China 100% Asia Investments Holdings, Limited Provide various services upon request from Beijing Dafu Insurance Agency. Asia Investments Holdings, Limited Hong Kong 99% Transamerica Life Insurance Company Holding company AUSA Holding Company Maryland 100% AEGON USA, LLC Holding company AUSA Properties, Inc. Iowa 100% AUSA Holding Company Own, operate and manage real estate AUSACAN LP Canada General Partner - AUSA Holding Co. (1%); Limited Partner - AEGON USA, LLC(99%) Inter-company lending and general business Bay Area Community Investments I, LLC California 70%Transamerica Life Insurance Company; 30% Monumental Life Insurance Company Investments in low income housing tax credit properties Bay State Community Investments I, LLC Delaware 100% Monumental Life Insurance Company Investments in low income housing tax credit properties Bay State Community Investments II, LLC Delaware 100% Monumental Life Insurance Company Investments in low income housing tax credit properties Beijing Dafu Insurance Agency Co. Ltd. Peoples Republic of China 10% owned by WFG China Holdings, Inc.; 90% owned by private individual (non-AEGON associated) Insurance Agency Canadian Premier Holdings Ltd. Canada 100% AEGON DMS Holding B.V. Holding company Canadian Premier Life Insurance Company Canada 100% Canadian Premier Holdings Ltd. Insurance company C-4 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Capital General Development Corporation Delaware 2.64 shares of common stock owned by AEGON USA,LLC 18.79 shares of common stock owned by Commonwealth General Corporation Holding company CBC Insurance Revenue Securitization, LLC Delaware 100% Clark Consulting, LLC Special purpose CC Matteson, LLC Illinois Members:Monumental Life Insurance Company (83.03%); Pan-American Life Insurance Company, a non-affiliate of AEGON (9.75%); Nationwide Life Insurance Company, a non-affiliate of AEGON (7.22%) Ownership of commercial real estate acquired via remedies enforcement. Chicago Community Housing Fund I, LLC Delaware 100% Transamerica Life Insurance Company Investments Clark/Bardes (Bermuda) Ltd. Bermuda 100% Clark, LLC Insurance agency Clark, LLC Delaware Sole Member - Diverisified Investment Advisors, Inc. Holding company Clark Consulting, LLC Delaware 100% Clark, LLC Financial consulting firm Clark Investment Strategies, inc. Delaware 100% Clark Consulting, LLC Registered investment advisor Clark Securities, Inc. California 100% Clark Consulting, LLC Broker-Dealer Commonwealth General Corporation Delaware 100% AEGON U.S. Holding Corporation Holding company Consumer Membership Services Canada Inc. Canada 100% Canadian Premier Holdings Ltd. Marketing of credit card protection membership services in Canada Cornerstone International Holdings Ltd. UK 100% AEGON DMS Holding B.V. Holding company CRG Insurance Agency, Inc. California 100% Clark Consulting, Inc. Insurance agency Creditor Resources, Inc. Michigan 100% AUSA Holding Co. Credit insurance CRI Canada Inc. Canada 100% Creditor Resources, Inc. Holding company CRI Credit Group Services Inc. Canada 100% Creditor Resources, Inc. Holding company CRI Solutions Inc. Maryland 100% Creditor Resources, Inc. Sales of reinsurance and credit insurance Cupples State LIHTC Investors, LLC Delaware 100% Garnet LIHTC Fund VIII, LLC Investments Diversified Actuarial Services, Inc. Massachusetts 100% Diversified Investment Advisors, Inc. Employee benefit and actuarial consulting Diversified Investment Advisors, Inc. Delaware 100% AUSA Holding Company Registered investment advisor Diversified Investors Securities Corp. Delaware 100% Diversified Investment Advisors, Inc. Broker-Dealer Erfahrungsschatz GmbH Germany 100% Cornerstone International Holdings, Ltd. Marketing/membership FD TLIC, LIMITED LIABILITY COMPANY New York 100% Transamerica Life Insurance Company Broadway production FD TLIC Ltd. United Kingdom 100% FD TLIC, LLC Theatre production FGH Realty Credit LLC Delaware 100% FGH USA, LLC Real estate FGH USA LLC Delaware 100% RCC North America LLC Real estate FGP 90 West Street LLC Delaware 100% FGH USA LLC Real estate FGP West Mezzanine LLC Delaware 100% FGH USA LLC Real estate FGP West Street LLC Delaware 100% FGP West Mezzanine LLC Real estate FGP West Street Two LLC Delaware 100% FGH USA LLC Real estate Fifth FGP LLC Delaware 100% FGH USA LLC Real estate C-5 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Financial Planning Services, Inc. District of Columbia 100% Commonwealth General Corporation Special-purpose subsidiary First FGP LLC Delaware 100% FGH USA LLC Real estate Fourth & Market Funding, LLC Delaware Commonwealth General Corporation owns 0% participating percentage, but is Managing Member.Ownership:99% Monumental Life Insurance Company and 1% Garnet Assurance Corporation II Inactive Fourth FGP LLC Delaware 100% FGH USA LLC Real estate Garnet Assurance Corporation Kentucky 100%Transamerica Life Insurance Company Investments Garnet Assurance Corporation II Iowa 100% Commonwealth General Corporation Business investments Garnet Assurance Corporation III Iowa 100% Transamerica Life Insurance Company Business investments Garnet Community Investments, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments II, LLC Delaware 100% Monumental Life Insurance Company Securities Garnet Community Investments III, LLC Delaware 100%Transamerica Life Insurance Company Business investments Garnet Community Investments IV, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments V, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments VI, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments VII, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments VIII, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments IX, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments X, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments XI, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments XII, LLC Delaware 100% Monumental Life Insurance Company Investments Garnet Community Investments XVIII, LLC Delaware 100% Transamerica Life Insurance Company Investments Garnet Community Investments XX, LLC Delaware Sole Member - Transamerica Life Insurance Company Investments Garnet Community Investments XXIV, LLC Delaware Sole Member - Transamerica Life Insurance Company Real estate investments Garnet Community Investments XXV, LLC Delaware Sole Member - Transamerica Life Insurance Company Investments Garnet Community Investment XXVI, LLC Delaware 100% Transamerica Life Insurance Company Investments Garnet Community Investments XXVII, LLC Delaware Sole Member - Transamerica Life Insurance Company Investments C-6 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Garnet Community Investment XXVIII, LLC Delaware Sole Member - Transamerica Life Insurance Company Investments Garnet Community Investments XXIX, LLC Delaware Sole Member - Transamerica Life Insurance Company Investments Garnet Community Investments XXX, LLC Delaware Sole Member - Transamerica Life Insurance Company Investments Garnet LIHTC Fund II, LLC Delaware Members:Garnet Community Investments II, LLC (0.01%); Metropolitan Life Insurance Company, a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund III, LLC Delaware Members:Garnet Community Investments III, LLC (0.01%); Jefferson-Pilot Life Insurance Company, a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund IV, LLC Delaware Members:Garnet Community Investments IV, LLC (0.01%); Goldenrod Asset Management, Inc., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund V, LLC Delaware Members:Garnet Community Investments V, LLC (0.01%); Lease Plan North America, Inc., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund VI, LLC Delaware Members:Garnet Community Investments VI, LLC (0.01%); Pydna Corporation, a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund VII, LLC Delaware Members:Garnet Community Investments VII, LLC (0.01%); J.P. Morgan Chase Bank, N.A., a non-AEGON affiliate(99.99%) Investments Garnet LIHTC Fund VIII, LLC Delaware Members:Garnet Community Investments VIII, LLC (0.01%); J.P. Morgan Chase Bank, N.A., a non-AEGON affiliate(99.99%) Investments Garnet LIHTC Fund IX, LLC Delaware Members:Garnet Community Investments IX, LLC (0.01%); Bank of America, N.A., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund X, LLC Delaware Members:Garnet Community Investments X, LLC (0.01%); Goldenrod Asset Management, a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XI, LLC Delaware Members:Garnet Community Investments XI, LLC (0.01%); NorLease, Inc., a non-AEGON affiliate (99.99%) Investments C-7 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Garnet LIHTC Fund XII, LLC Delaware Garnet Community Investments XII, LLC (.01%); and the following non-AEGON affiliates: Bank of America, N.A.( 73.39%); J.P. Morgan Chase Bank, N.A. (13.30%); NorLease, Inc. (13.30%) Investments Garnet LIHTC Fund XII-A, LLC Delaware Garnet Community Investments XII, LLC (0.01%); Bank of America, N.A., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XII-B, LLC Delaware Garnet Community Investments XII, LLC (0.01%); J.P. Morgan Chase Bank, N.A., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XII-C, LLC Delaware Garnet Community Investments XII, LLC (.01%); NorLease, Inc., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XIII, LLC Delaware Garnet Community Investments XII, LLC (.01%); and the following non-AEGON affiliates: Bank of America, N.A.( 73.39%); J.P. Morgan Chase Bank, N.A. (13.30%); NorLease, Inc. (13.30%) Investments Garnet LIHTC Fund XIII-A, LLC Delaware Garnet Community Investments XII, LLC (.01%); J.P. Morgan Chase Bank, N.A., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XIII-B, LLC Delaware Garnet Community Investments XII, LLC (.01%); Norlease, Inc., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XIV, LLC Delaware 0.01% Garnet Community Investments, LLC; 49.995% Wells Fargo Bank, N.A.; and 49.995% Goldenrod Asset Management, Inc. Investments Garnet LIHTC Fund XV, LLC Delaware Members:Garnet Community Investments, LLC (0.01%); Bank of America, N.A., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XVI, LLC Delaware Members:Garnet Community Investments, LLC (0.01%); FNBC Leasing Corporation, a non-AEGON entity (99.99%) Investments Garnet LIHTC Fund XVII, LLC Delaware Members: Garnet Community Investments, LLC (0.01%); I NG USA Annuity and Life Insurance company, a non-affiliate of AEGON (12.999%), andReliaStar Life InsuranceCompany,a non-affiliate of AEGON (86.991%). Investments C-8 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Garnet LIHTC Fund XVIII, LLC Delaware Members:Garnet Community Investments XVIII, LLC (0.01%); Verizon Capital Corp., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XIX, LLC Delaware Members:Garnet Community Investments, LLC (0.01%); Bank of America, N.A., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XX, LLC Delaware Sole Member - Transamerica Life Insurance Company Investments Garnet LIHTC Fund XXI, LLC Delaware 100% Garnet Community Investments, LLC Investments Garnet LIHTC Fund XXII, LLC Delaware Members:Garnet Community Investments, LLC (0.01%); Norlease, Inc., a non-AEGON affiliate (99.99%) Investments Garnet LIHTC Fund XXIII, LLC Delaware Members:Garnet Community Investments, LLC (0.01%); Idacorp Financial Services, Inc. (99.99%) Investments Garnet LIHTC Fund XXIV, LLC Delaware 100% Garnet Community Investments, LLC Investments Garnet LIHTC Fund XXV, LLC Delaware Sole Member - Transamerica Life Insurance Company Investments Garnet LIHTC Fund XXVI, LLC Delaware Members:Garnet Community Investments XXVI, LLC (0.01%); American Income Life Insurance Company, a non-affiliate of AEGON (99.99%) Investments Garnet LIHTC Fund XXVII, LLC Delaware Sole Member - Transamerica Life Insurance Company Investments Garnet LIHTC Fund XXVIII, LLC Delaware Sole Member - Garnet Community Investments XXVIII, LLC Real estate investments Garnet LIHTC Fund XXIX, LLC Delaware Managing Member - Garnet Community Investments XXIX, LLC Investments Garnet LIHTC Fund XXX, LLC Delaware Managing Member - Garnet Community Investments XXX, LLC Investments Global Preferred Re Limited Bermuda 100% AEGON USA, LLC Reinsurance Horizons Acquisition 5, LLC Florida Sole Member - PSL Acquisitions Operating, LLC Development company Horizons St. Lucie Development, LLC Florida Sole Member - PSL Acquisitions Operating, LLC Development company Innergy Lending, LLC Delaware 50% World Financial Group, Inc.; 50% ComUnity Lending, Inc.(non-AEGON entity) In the process of being dissolved Intersecurities Insurance Agency, Inc. California 100% Western Reserve Life Assurance Co. of Ohio Insurance agency Investment Advisors International, Inc. Delaware 100% AUSA Holding Company Investments Investors Warranty of America, Inc. Iowa 100% AUSA Holding Co. Leases business equipment Legacy General Insurance Company Canada 100% Canadian Premier Holdings Ltd. Insurance company C-9 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Life Investors Alliance, LLC Delaware 100% Transamerica Life Insurance Company Purchase, own, and hold the equity interest of other entities Life Investors Financial Group, Inc. Iowa 100% AUSA Holding Company Special-purpose subsidiary LIICA Holdings, LLC Delaware Sole Member:Transamerica Life Insurance Company To form and capitalize LIICA Re I, Inc. LIICA Re I, Inc. Vermont 100% LIICA Holdings, LLC Captive insurance company LIICA Re II, Inc. Vermont 100%Transamerica Life Insurance Company Captive insurance company Massachusetts Fidelity Trust Company Iowa 100% AUSA Holding Co. Trust company MLIC Re I, Inc. Vermont 100% Stonebridge Life Insurance Company Captive insurance company Money Services, Inc. Delaware 100% AUSA Holding Co. Provides financial counseling for employees and agents of affiliated companies Monumental General Administrators, Inc. Maryland 100% AUSA Holding Company Provides management services to unaffiliated third party administrator Monumental Life Insurance Company Iowa 99.72% Capital General Development Corporation; .28% Commonwealth General Corporation Insurance Company nVISION Financial, Inc. Iowa 100% AUSA Holding Company Special-purpose subsidiary National Association Management and Consultant Services, Inc. Maryland 100% Monumental General Administrators, Inc. Provides actuarial consulting services NEF Investment Company California 100% Transamerica Life Insurance Company Real estate development New Markets Community Investment Fund, LLC Iowa 50% AEGON Institutional Markets, Inc.; 50% AEGON USA Realty Advisors, Inc. Community development entity Oncor Insurance Services, LLC Iowa Sole Member - Life Investors Financial Group, Inc. Direct sales of term life insurance Peoples Benefit Services, Inc. Pennsylvania 100% Stonebridge Life Insurance Company Special-purpose subsidiary Pine Falls Re, Inc. Vermont 100% Stonebridge Life Insurance Company Captive insurance company Primus Guaranty, Ltd. Bermuda Partners are:Transamerica Life Insurance Company (13.1%) and non-affiliates of AEGON:XL Capital, Ltd. (34.7%); CalPERS/PCO Corporate Partners Fund, LLC (13.0%); Radian Group (11.1%). The remaining 28.1% of stock is publicly owned. Provides protection from default risk of investment grade corporate and sovereign issues of financial obligations. Prisma Holdings, Inc. I Delaware 100% AEGON USA Asset Management Holding, LLC Holding company Prisma Holdings, Inc. II Delaware 100% AEGON USA Asset Management Holding, LLC Holding company PSL Acquisitions, LLC Iowa Sole Member:Investors Warranty of America, Inc. Aquirer of Core Florida mortgage loans from Investors Warranty and holder of foreclosed read estate. PSL Acquisitions Operating, LLC Iowa Sole Member:Investors Warranty of America, Inc. Owner of Core subsidiary entities Pyramid Insurance Company, Ltd. Hawaii 100% Transamerica Corporation Property & Casualty Insurance C-10 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Quantitative Data Solutions, LLC Delaware 100% Transamerica Life Insurance Company Special purpose corporation RCC North America LLC Delaware 100% AEGON USA, LLC Real estate Real Estate Alternatives Portfolio 1 LLC Delaware Members:Transamerica Life Insurance Company (90.959%); Monumental Life Insurance Company (6.301%); Transamerica Financial Life Insurance Company (2.74%). Manager:AEGON USA Realty Advisors, Inc. Real estate alternatives investment Real Estate Alternatives Portfolio 2 LLC Delaware Members are:Transamerica Life Insurance Company (90.25%); Transamerica Financial Life Insurance Company (7.5%); Stonebridge Life Insurance Company (2.25%).Manager:AEGON USA Realty Advisors, Inc. Real estate alternatives investment Real Estate Alternatives Portfolio 3 LLC Delaware Members are:Transamerica Life Insurance Company (73.4%); Monumental Life Insurance Company (25.6%); Stonebridge Life Insurance Company (1%).Manager:AEGON USA Realty Advisors, Inc. Real estate alternatives investment Real Estate Alternatives Portfolio 3A, Inc. Delaware Members:Monumental Life Insurance Company (37%);Transamerica Financial Life Insurance Company (9.4%); Transamerica Life Insurance Company (52.6%); Stonebridge Life Insurance Company (1%) Real estate alternatives investment Real Estate Alternatives Portfolio 4 HR, LLC Delaware Members are:Transamerica Life Insurance Company (64%);Monumental Life Insurance Company (32%); Transamerica Financial Life Insurance Company (4%).Manager:AEGON USA Realty Advisors, Inc. Investment vehicle for alternative real estate investments that are established annually for our affiliated companies common investment Real Estate Alternatives Portfolio 4 MR, LLC Delaware Members are:Transamerica Life Insurance Company (64%);Monumental Life Insurance Company (32%); Transamerica Financial Life Insurance Company (4%).Manager:AEGON USA Realty Advisors, Inc. Investment vehicle for alternative real estate investments that are established annually for our affiliated companies common investment Real Estate Alternatives Portfolio 5 RE, LLC Delaware AEGON USA Realty Advisors, LLC is non-owner Manager; no ownership interests at this time. Real estate investments Realty Information Systems, Inc. Iowa 100% Transamerica Realty Services, LLC Information Systems for real estate investment management C-11 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Retirement Project Oakmont California General Partner: Transamerica Oakmont Retirement Associates, a CA limited partnership; Transamerica Life Insurance Company (limited partner); and Oakmont Gardens, a CA limited partnership (non-AEGON entity limited partner).General Partner of Transamerica Oakmont Retirement Associates is Transamerica Oakmont Corporation. 100 units of limited partnership interests widely held by individual investors. Senior living apartment complex River Ridge Insurance Company Vermont 100% AEGON Management Company Captive insurance company Second FGP LLC Delaware 100% FGH USA LLC Real estate Selient Inc. Canada 100% Canadian Premier Holdings Ltd. Application service provider providing loan origination platforms to Canadian credit unions. Seventh FGP LLC Delaware 100% FGH USA LLC Real estate Short Hills Management Company New Jersey 100% AEGON U.S. Holding Corporation Holding company Southwest Equity Life Insurance Company Arizona Voting common stock is allocated 75% of total cumulative vote - AEGON USA,LLC. Participating Common stock (100% owned by non-AEGON shareholders) is allocated 25% of total cumulative vote. Insurance St. Lucie West Development Company, LLC Florida Sole Member - PSL Acquisitions Operating, LLC Development company Stonebridge Benefit Services, Inc. Delaware 100% Commonwealth General Corporation Health discount plan Stonebridge Casualty Insurance Company Ohio 100% AEGON USA, LLC Insurance company Stonebridge Group, Inc. Delaware 100% Commonwealth General Corporation General purpose corporation Stonebridge International Insurance Ltd. UK 100% Cornerstone International Holdings Ltd. General insurance company Stonebridge Life Insurance Company Vermont 100% Commonwealth General Corporation Insurance company Stonebridge Reinsurance Company Vermont 100% Stonebridge Life Insurance Company Captive insurance company TAH-MCD IV, LLC Iowa Sole Member - Transamerica Affordable Housing, Inc. Serve as the general partner for McDonald Corporate Tax Credit Fund IV Limited Partnership TAH Pentagon Funds, LLC Iowa Sole Member - Transamerica Affordable Housing, Inc. Serve as a general partner in a lower-tier tax credit entity TAHP Fund 1, LLC Delaware Investor Member:Monumental Life Insurance Company Real estate investments TAHP Fund 2, LLC Delaware Sole Member - Garnet LIHTC Fund VIII, LLC Low incoming housing tax credit C-12 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business TAHP Fund VII, LLC Delaware Investor Member:Garnet LIHTC Fund XIX, LLC Real estatement investments TCF Asset Management Corporation Colorado 100% TCFC Asset Holdings, Inc. A depository for foreclosed real and personal property TCFC Air Holdings, Inc. Delaware 100% Transamerica Commercial Finance Corporation, I Holding company TCFC Asset Holdings, Inc. Delaware 100% Transamerica Commercial Finance Corporation, I Holding company TCFC Employment, Inc. Delaware 100% Transamerica Commercial Finance Corporation, I Used for payroll for employees at Transamerica Finance Corporation The AEGON Trust Advisory Board:Mark W. Mullin, Alexander R. Wynaendts, and Craig D. Vermie Delaware AEGON International B.V. Voting Trust The RCC Group, Inc. Delaware 100% FGH USA LLC Real estate THH Acquisitions, LLC Iowa Sole Member - Investors Waranty of America, Inc. Acquirer of Core South Carolina mortgage loans from Investors Warranty of America, Inc. and holder of foreclosed real estate. TIHI Canada Holding, LLC Iowa Sole Member - Transamerica International Holdings, Inc. Holding company TIHI Mexico, S. de R.L. de C.V. Mexico 95% Transamerica International Holdings, Inc.; 5% Transamerica Life Insurance Company To render and receive all kind of administrative, accountant, mercantile and financial counsel and assistance to and from any other Mexican or foreign corporation, whether or not this company is a shareholder of them Tradition Development Company, LLC Florida Sole Member - PSL Acquisitions Operating, LLC Development company Tradition Irrigation Company, LLC Florida Sole Member - PSL Acquisitions Operating, LLC Irrigation company Transamerica Accounts Holding Corporation Delaware 100% TCFC Asset Holdings, Inc. Holding company Transamerica Advisors Life Insurance Company Arkansas 100% AEGON USA, LLC Insurance company Transamerica Advisors Life Insurance Company of New York New York 100% AEGON USA, LLC Insurance company Transamerica Affinity Services, Inc. Maryland 100% AEGON Direct Marketing Services, Inc. Marketing company Transamerica Affordable Housing, Inc. California 100% Transamerica Realty Services, LLC General partner LHTC Partnership Transamerica Annuity Service Corporation New Mexico 100% Transamerica International Holdings, Inc. Performs services required for structured settlements Transamerica Asset Management, Inc. Florida Western Reserve Life Assurance Co. of Ohio owns 77%; AUSA Holding Co. owns 23%. Fund advisor Transamerica Aviation LLC Delaware 100% TCFC Air Holdings, Inc. Special purpose corporation Transamerica Capital, Inc. California 100% AUSA Holding Co. Broker/Dealer Transamerica Commercial Finance Corporation, I Delaware 100% Transamerica Finance Corporation Holding company Transamerica Consultora Y Servicios Limitada Chile 95% Transamerica Life Insurance Company; 5% Transamerica International Holdings, Inc. Special purpose limited liability corporation C-13 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Transamerica Consumer Finance Holding Company Delaware 100% TCFC Asset Holdings, Inc. Consumer finance holding company Transamerica Corporation Delaware 100% The AEGON Trust Major interest in insurance and finance Transamerica Corporation Oregon 100% Transamerica Corporation Holding company Transamerica Direct Marketing Asia Pacific Pty Ltd. Australia 100% AEGON DMS Holding B.V. Holding company Transamerica Direct Marketing Consultants, LLC Maryland 51% Hugh J. McAdorey; 49% AEGON Direct Marketing Services, Inc. Provide consulting services ancillary to the marketing of insurance products overseas. Transamerica Direct Marketing Consultants Private Limited India 100% AEGON DMS Holding B.V. Marketing consultant Transamerica Distribution Finance - Overseas, Inc. Delaware 100% TCFC Asset Holdings, Inc. Commercial Finance Transamerica Finance Corporation Delaware 100% Transamerica Corporation Commercial & Consumer Lending & equipment leasing Transamerica Financial Advisors, Inc. (f/k/a InterSecurities, Inc.) Delaware 1,00 shares owned by AUSA Holding Company; 209 shares owned by Transamerica International Holdings, Inc. Broker/Dealer Transamerica Financial Life Insurance Company New York 87.40% AEGON USA, LLC; 12.60% Transamerica Life Insurance Company Insurance Transamerica Fund Services, Inc. Florida Western Reserve Life Assurance Co. of Ohio owns 44%; AUSA Holding Company owns 56% Mutual fund Transamerica Funding LP U.K. 99% Transamerica Leasing Holdings, Inc.; 1% Transamerica Commercial Finance Corporation, I Intermodal leasing Transamerica Home Loan California 100% Transamerica Consumer Finance Holding Company Consumer mortgages Transamerica Insurance Marketing Asia Pacific Pty Ltd. Australia 100% Transamerica Direct Marketing Asia Pacific Pty Ltd. Insurance intermediary Transamerica International Direct Marketing Consultants, LLC Maryland 51% Hugh J. McAdorey; 49% AEGON Direct Marketing Services, Inc. Provide consulting services ancillary to the marketing of insurance products overseas. Transamerica International Holdings, Inc. Delaware 100% AEGON USA, LLC Holding company Transamerica International RE (Bermuda) Ltd. Bermuda 100% AEGON USA, LLC Reinsurance Transamerica International Re Escritório de Representação no Brasil Ltd Brazil 95% Transamerica International Re(Bermuda) Ltd.; 5% Transamerica International Holdings, Inc. Insurance and reinsurance consulting Transamerica Investment Holdings, LLC Delaware 100 shares of Class A stock owned by Transamerica Investment Services, Inc.; 1,902.82 shares of Class B stock owned by Professional Members (employees of Transamerica Investment Services, Inc.) Holding company C-14 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Transamerica Investment Management, LLC Delaware 81.75% Transamerica Investment Services, Inc. as Original Member; 18.25% owned by Professional Members (employees of Transamerica Investment Services, Inc.) Investment advisor Transamerica Investment Services, LLC Delaware 100% AEGON USA Asset Management Holding, LLC Holding company Transamerica Investors, Inc. Maryland 100% Transamerica Asset Management, Inc. Open-end mutual fund Transamerica Leasing Holdings, Inc. Delaware 100% Transamerica Finance Corporation Holding company Transamerica Life (Bermuda) Ltd. Bermuda 100% TransamericaLife Insurance Company Long-term life insurer in Bermuda - - will primarily write fixed universal life and term insurance Transamerica Life Canada Canada 100% AEGON Canada ULC Life insurance company Transamerica Life Insurance Company Iowa 676,190 shares Common Stock owned by Transamerica International Holdings, Inc.; 86,590 shares of Preferred Stock owned by Transamerica Corporation;30,564 shares of Preferred Stock owned by AEGON USA, LLC Insurance Transamerica Life Solutions, LLC Delaware Investors Warranty of America, Inc. - sole member Provision of marketing, training, educational, and support services to life insurance professionals relating to the secondary market for life insurance, primarily through its affiliation with LexNet, LP, a life settlements marketplace. Transamerica Minerals Company California 100% Transamerica Realty Services, LLC Owner and lessor of oil and gas properties Transamerica Oakmont Corporation California 100% Transamerica International Holdings, Inc. General partner retirement properties Transamerica Oakmont Retirement Associates California General Partner is Transamerica Oakmont Corporation. 100 units of limited partnership interests widely held by individual investors. Senior living apartments Transamerica Pacific Insurance Company, Ltd. Hawaii 26,000 shares common stock owned by Commonwealth General Corporation; 1,000 shares of common stock owned by Transamerica International Holdings, Inc. Life insurance Transamerica Pyramid Properties LLC Iowa 100% Transamerica Life Insurance Company Realty limited liability company Transamerica Realty Investment Properties LLC Delaware 100% Transamerica Life Insurance Company Realty limited liability company Transamerica Realty Services, LLC Delaware AUSA Holding Company - sole Member Real estate investments Transamerica Retirement Management, Inc. Minnesota 100% AEGON Financial Services Group, Inc. Life Insurance and underwriting services C-15 Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Transamerica Retirement Services Corp. Ohio 100% AUSA Holding Company Record keeping Transamerica Small Business Capital, Inc. Delaware 100% TCFC Asset Holdings, Inc. Holding company Transamerica Trailer Leasing Sp. Z.O.O. Poland 100% Transamerica Leasing Holdings, Inc. Leasing Transamerica Vendor Financial Services Corporation Delaware 100% TCFCAsset Holdings, Inc. Provides commercial leasing United Financial Services, Inc. Maryland 100% AEGON USA,LLC General agency Universal Benefits, LLC Iowa 100% AUSA Holding Co. Third party administrator Western Reserve Life Assurance Co. of Ohio Ohio 100% AEGON USA, LLC Insurance WFG China Holdings, Inc. Delaware 100% World Financial Group, Inc. Hold interest in Insurance Agency located in Peoples Republic of China WFG Insurance Agency of Puerto Rico, Inc. Puerto Rico 100% World Financial Group Insurance Agency, Inc. Insurance agency WFG Properties Holdings, LLC Georgia 100% World Financial Group, Inc. Marketing WFG Property & Casualty Insurance Agency of California, Inc. California 100% WFG Property & Casualty Insurance Agency, Inc. Insurance agency WFG Property & Casualty Insurance Agency of Nevada, Inc. Nevada 100% WFG Property & Casualty Insurance Agency, Inc. Insurance agency WFG Property & Casualty Insurance Agency, Inc. Georgia 100% World Financial Group Insurance Agency, Inc. Insurance agency WFG Reinsurance Limited Bermuda 51% owned by World Financial Group, Inc; remaining 49% is annually offered to independent contractors associated with WFG Reinsurance Ltd. Reinsurance WFG Securities of Canada, Inc. Canada 100% World Financial Group Holding Company of Canada, Inc. Mutual fund dealer World Financial Group Holding Company of Canada Inc. Canada 100% Transamerica International Holdings, Inc. Holding company World Financial Group, Inc. Delaware 100% AEGON Asset Management Services, Inc. Marketing World Financial Group Insurance Agency of Canada Inc. Ontario 50% World Financial Group Holding Co. of Canada Inc.; 50% World Financial Group Subholding Co. of Canada Inc. Insurance agency World Financial Group Insurance Agency of Hawaii, Inc. Hawaii 100% World Financial Group Insurance Agency, Inc. Insurance agency World Financial Group Insurance Agency of Massachusetts, Inc. Massachusetts 100% World Financial Group Insurance Agency, Inc. Insurance agency World Financial Group Insurance Agency of Wyoming, Inc. Wyoming 100% World Financial Group Insurance Agency, Inc. Insurance agency World Financial Group Insurance Agency, Inc. California 100% Western Reserve Life Assurance Co. of Ohio Insurance agency World Financial Group Subholding Company of Canada Inc. Canada 100% World Financial Group Holding Company of Canada, Inc. Holding company World Group Securities, Inc. Delaware 100% AEGON Asset Management Services, Inc. Broker-dealer Zahorik Company, Inc. California 100% AUSA Holding Co. Inactive Name Jurisdiction of Incorporation Percent of Voting Securities Owned Business Zero Beta Fund, LLC Delaware Members are:Transamerica Life Insurance Company (74.0181%);Monumental Life Insurance Company (23.6720%); Transamerica Financial Life Insurance Company (2.3097%).Manager:AEGON USA Investment Management LLC Aggregating vehicle formed to hold various fund investments. Item 29.Indemnification Provisions exist under the Ohio General Corporation Law, the Second Amended Articles of Incorporation of Western Reserve and the Amended Code of Regulations of Western Reserve whereby Western Reserve may indemnify certain persons against certain payments incurred by such persons.The following excerpts contain the substance of these provisions. Ohio General Corporation Law Section 1701.13Authority of corporation. (E)(1)A corporation may indemnify or agree to indemnify any person who was or is a party or is threatened to be made a party, to any threatened, pending, or completed action, suit, or proceeding, whether civil, criminal, administrative, or investigative, other than an action by or in the right of the corporation, by reason of the fact that he is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, trustee, officer, employee, or agent of another corporation (including a subsidiary of this corporation), domestic or foreign, nonprofit or for profit, partnership, joint venture, trust, or other enterprise, against expenses, including attorneys' fees, judgments, fines, and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit, or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful.The termination of any action, suit, or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendre or its equivalent, shall not, of itself create a presumption that the person did not act in good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation, and with respect to any criminal action or proceeding, he had reasonable cause to believe that his conduct was unlawful. (2)A corporation may indemnify or agree to indemnify any person who was or is a party, or is threatened to be made a party to any threatened, pending, or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that he is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, trustee, officer, employee, or agent of another corporation, domestic or foreign, nonprofit or for profit, partnership, joint venture, trust, or other enterprise, against expenses, including attorneys' fees, actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification shall be made in respect of any of the following: (a)Any claim, issue, or matter as to which such person shall have been adjudged to be liable for negligence or misconduct in the performance of his duty to the corporation unless, and only to the extent that the court of common pleas, or the court in which such action or suit was brought determines upon application that, despite the adjudication of liability, but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses as the court of common pleas or such other court shall deem proper; C-16 (b)Any action or suit in which the only liability asserted against a director is pursuant to section 1701.95 of the Revised Code. (3)To the extent that a director, trustee, officer, employee, or agent has been successful on the merits or otherwise in defense of any action, suit, or proceeding referred to in divisions (E)(1) and (2) of this section, or in defense of any claim, issue, or matter therein, he shall be indemnified against expenses, including attorneys' fees, actually and reasonably incurred by him in connection therewith. (4)Any indemnification under divisions (E)(1) and (2) of this section, unless ordered by a court, shall be made by the corporation only as authorized in the specific case upon a determination that indemnification of the director, trustee, officer, employee, or agent is proper in the circumstances because he has met the applicable standard of conduct set forth in divisions (E)(1) and (2) of this section. Such determination shall be made as follows: (a)By a majority vote of a quorum consisting of directors of the indemnifying corporation who were not and are not parties to or threatened with any such action, suit, or proceeding; (b)If the quorum described in division (E)(4)(a) of this section is not obtainable or if a majority vote of a quorum of disinterested directors so directs, in a written opinion by independent legal counsel other than an attorney, or a firm having associated with it an attorney, who has been retained by or who has performed services for the corporation, or any person to be indemnified within the past five years; (c)By the shareholders; (d)By the court of common pleas or the court in which such action, suit, or proceeding was brought. Any determination made by the disinterested directors under division (E)(4)(a) or by independent legal counsel under division (E)(4)(b) of this section shall be promptly communicated to the person who threatened or brought the action or suit by or in the right of the corporation under division (E)(2) of this section, and within ten days after receipt of such notification, such person shall have the right to petition the court of common pleas or the court in which such action or suit was brought to review the reasonableness of such determination. (5)(a)Unless at the time of a director's act or omission that is the subject of an action, suit or proceeding referred to in divisions (E)(1) and (2) of this section, the articles or the regulations of a corporation state by specific reference to this division that the provisions of this division do not apply to the corporation and unless the only liability asserted against a director in an action, suit, or proceeding referred to in divisions (E)(1) and (2) of this section is pursuant to section 1701.95 of the Revised Code, expenses, including attorney's fees, incurred by a director in defending the action, suit, or proceeding shall be paid by the corporation as they are incurred, in advance of the final disposition of the action, suit, or proceeding upon receipt of an undertaking by or on behalf of the director in which he agrees to do both of the following: (i)Repay such amount if it is proved by clear and convincing evidence in a court of competent jurisdiction that his action or failure to act involved an act or omission undertaken with deliberate intent to cause injury to the corporation or undertaken with reckless disregard for the best interests of the corporation; (ii)Reasonably cooperate with the corporation concerning the action, suit, or proceeding. (b)Expenses, including attorneys' fees incurred by a director, trustee, officer, employee, or agent in defending any action, suit, or proceeding referred to in divisions (E)(1) and (2) of this section, may be paid by the corporation as they are incurred, in advance of the final disposition of the action, suit, or proceeding as authorized by the directors in the specific case upon receipt of an undertaking by or on behalf of the director, trustee, officer, employee, or agent to repay such amount, if it ultimately is determined that he is entitled to be indemnified by the corporation. C-17 (6)The indemnification authorized by this section shall not be exclusive of, and shall be in addition to,any other rights granted to those seeking indemnification under the articles or the regulations or any agreement, vote of shareholders or disinterested directors, or otherwise, both as to action in his official capacity and as to action in another capacity while holding such office, and shall continue as to a person who has ceased to be a director, trustee, officer, employee, or agent and shall inure to the benefit of the heirs, executors, and administrators of such a person. (7)A corporation may purchase and maintain insurance or furnish similar protection, including but not limited to trust funds, letters of credit, or self-insurance on behalf of or for any person who is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, trustee, officer, employee, or agent of another corporation,domestic or foreign, nonprofit or for profit, partnership, joint venture, trust, or other enterprise against any liability asserted against him and incurred by him in any such capacity, or arising out of his status as such, whether or not the corporation would have the power to indemnify him against such liability under this section.Insurance may be purchased from or maintained with a person in which the corporation has a financial interest. (8)The authority of a corporation to indemnify persons pursuant to divisions (E)(1) and (2) of this section does not limit the payment of expenses as they are incurred, indemnification, insurance, or other protection that may be provided pursuant to divisions (E)(5), (6), and (7) of this section.Divisions (E)(1) and (2) of this section do not create any obligation to repay or return payments made by the corporation pursuant to divisions (E)(5), (6), or (7). (9)As used in this division, references to "corporation" include all constituent corporations in a consolidation or merger and the new or surviving corporation, so that any person who is or was a director, officer, employee, or agent of such a constituent corporation, or is or was serving at the request of such constituent corporation as a director, trustee, officer, employee or agent of another corporation,domestic or foreign, nonprofit or for profit, partnership, joint venture, trust, or other enterprise, shall stand in the same position under this section with respect to the new or surviving corporation as he would if he had served the new or surviving corporation in the same capacity. Second Amended Articles of Incorporation of Western Reserve ARTICLE EIGHTH EIGHTH:(1)The corporation may indemnify or agree to indemnify any person who was or is a party or is threatened to be made a party, to any threatened, pending, or completed action, suit, or proceeding, whether civil, criminal, administrative, or investigative, other than an action by or in the right of the corporation, by reason of the fact that he is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, trustee, officer, employee, or agent of another corporation (including a subsidiary of this corporation), domestic or foreign, nonprofit or for profit, partnership, joint venture, trust, or other enterprise, against expenses, including attorneys' fees, judgments, fines, and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit, or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful.The termination of any action, suit, or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendre or its equivalent, shall not, of itself create a presumption that the person did not act in good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation, and with respect to any criminal action or proceeding, he had reasonable cause to believe that his conduct was unlawful. C-18 (2)The corporation may indemnify or agree to indemnify any person who was or is a party, or is threatened to be made a party to any threatened, pending, or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that he is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, trustee, officer, employee, or agent of another corporation (including a subsidiary of this corporation), domestic or foreign, nonprofit or for profit, partnership, joint venture, trust, or other enterprise against expenses, including attorneys' fees, actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification shall be made in respect of any claim, issue, or matter as to which such person shall have been adjudged to be liable for negligence or misconduct in the performance of his duty to the corporation unless, and only to the extent that the court of common pleas, or the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability, but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses as the court of common pleas or such other court shall deem proper. (3)To the extent that a director, trustee, officer, employee, or agent has been successful on the merits or otherwise in defense of any action, suit, or proceeding referred to in sections (1) and (2) of this article, or in defense of any claim, issue, or matter therein, he shall be indemnified against expenses, including attorneys' fees, actually and reasonably incurred by him in connection therewith. (4)Any indemnification under sections (1) and (2) of this article, unless ordered by a court, shall be made by the corporation only as authorized in the specific case upon a determination that indemnification of the director, trustee, officer, employee, or agent is proper in the circumstances because he has met the applicable standard of conduct set forth in sections (1) and (2) of this article.Such determination shall be made (a) by a majority vote of a quorum consisting of directors of the indemnifying corporation who were not and are not parties to or threatened with any such action, suit, or proceeding, or (b) if such a quorum is not obtainable or if a majority vote of a quorum of disinterested directors so directs, in a written opinion by independent legal counsel other than an attorney, or a firm having associated with it an attorney, who has been retained by or who has performed services for the corporation, or any person to be indemnified within the past five years, or (c) by the shareholders, or (d) by the court of common pleas or the court in which such action, suit, or proceeding was brought.Any determination made by the disinterested directors under section (4)(a) or by independent legal counsel under section (4)(b) of this article shall be promptly communicated to the person who threatened or brought the action or suit by or in the right of the corporation under section (2) of this article, and within ten days after receipt of such notification, such person shall have the right to petition the court of common pleas or the court in which such action or suit was brought to review the reasonableness of such determination. (5)Expenses, including attorneys' fees incurred in defending any action, suit, or proceeding referred to in sections (1) and (2) of this article, may be paid by the corporation in advance of the final disposition of such action, suit, or proceeding as authorized by the directors in the specific case upon receipt of a written undertaking by or on behalf of the director, trustee, officer, employee, or agent to repay such amount, unless it shall ultimately be determined that he is entitled to be indemnified by the corporation as authorized in this article.If a majority vote of a quorum of disinterested directors so directs by resolution, said written undertaking need not be submitted to the corporation.Such a determination that a written undertaking need not be submitted to the corporation shall in no way affect the entitlement of indemnification as authorized by this article. (6)The indemnification provided by this article shall not be deemed exclusive of any other rights to which those seeking indemnification may be entitled under the articles or the regulations or any agreement, vote of shareholders or disinterested directors, or otherwise, both as to action in his official capacity and as to action in another capacity while holding such office, and shall continue as to a person who has ceased to be a director, trustee, officer, employee, or agent and shall inure to the benefit of the heirs, executors, and administrators of such a person. (7)The Corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, trustee, officer, employee, or agent of another corporation (including a subsidiary of this corporation), domestic or foreign, nonprofit or for profit, partnership, joint venture, trust, or other enterprise against any liability asserted against him and incurred by him in any such capacity or arising out of his status as such, whether or not the corporation would have the power to indemnify him against such liability under this section. C-19 (8)As used in this section, references to "the corporation" include all constituent corporations in a consolidation or merger and the new or surviving corporation, so that any person who is or was a director, officer, employee, or agent of such a constituent corporation, or is or was serving at the request of such constituent corporation as a director, trustee, officer, employee or agent of another corporation (including a subsidiary of this corporation), domestic or foreign, nonprofit or for profit, partnership, joint venture, trust, or other enterprise shall stand in the same position under this article with respect to the new or surviving corporation as he would if he had served the new or surviving corporation in the same capacity. (9)The foregoing provisions of this article do not apply to any proceeding against any trustee, investment manager or other fiduciary of an employee benefit plan in such person's capacity as such, even though such person may also be an agent of this corporation.The corporation may indemnify such named fiduciaries of its employee benefit plans against all costs and expenses, judgments, fines, settlements or other amounts actually and reasonably incurred by or imposed upon said named fiduciary in connection with or arising out of any claim, demand, action, suit or proceeding in which the named fiduciary may be made a party by reason of being or having been a named fiduciary, to the same extent it indemnifies an agent of the corporation.To the extent that the corporation does not have the direct legal power to indemnify, the corporation may contract with the named fiduciaries of its employee benefit plans to indemnify them to the same extent as noted above.The corporation may purchase and maintain insurance on behalf of such named fiduciary covering any liability to the same extent that it contracts to indemnify. Amended Code of Regulations of Western Reserve ARTICLE V Indemnification of Directors and Officers Each Director, officer and member of a committee of this Corporation, and any person who may have served at the request of this Corporation as a Director, officer or member of a committee of any other corporation in which this Corporation owns shares of capital stock or of which this Corporation is a creditor (and his heirs, executors and administrators) shall be indemnified by the Corporation against all expenses, costs, judgments, decrees, fines or penalties as provided by, and to the extent allowed by, Article Eighth of the Corporation's Articles of Incorporation, as amended. Rule 484 Undertaking Insofar as indemnification for liability arising under the Securities Act of 1933 may be permitted to directors, officers, and controlling persons of Western Reserve pursuant to the foregoing provisions or otherwise, Western Reserve has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable.In the event that a claim for indemnification against such liabilities (other than the payment by Western Reserve of expenses incurred or paid by a director, officer or controlling person of Western Reserve in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, Western Reserve will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue. Item 30.Principal Underwriter (a)Transamerica Capital, Inc. serves as the principal underwriter for: Transamerica Capital, Inc. serves as the principal underwriter for the Retirement Builder Variable Annuity Account, Separate Account VA A, Separate Account VA B, Separate Account VA C, Separate Account VA D, Separate Account VA E, Separate Account VA F, Separate Account VA I, Separate Account VA J, Separate Account VA K, Separate Account VA L, Separate Account VA P, Separate Account VA Q, Separate Account VA R, Separate Account VA S, Separate Account VA W, Separate Account VA X, Separate Account VA Y; Separate Account VA EE, Separate Account VA FF, Separate Account VA-1, Separate Account VA-2L, Separate Account VA-5, Separate Account VA-6, Separate Account VA-7, Separate Account VA-8, Separate Account Fund B, Separate Account Fund C, Transamerica Corporate Separate Account Sixteen, Transamerica Separate Account R3, Separate Account VL, Separate Account VUL-1; Separate Account VUL-2, Separate Account VUL-3, Separate Account VUL-4, Separate Account VUL-5, Separate Account VUL-6, Separate Account VUL A, and Variable Life Account A. These accounts are separate accounts of Transamerica Life Insurance Company. C-20 Transamerica Capital, Inc. serves as principal underwriter for Separate Account VA BNY, Separate Account VA GNY, Separate Account VA HNY, Separate Account VA QNY, Separate Account VA WNY, Separate Account VA YNY, TFLIC Separate Account VNY, Separate Account VA-2LNY, TFLIC Separate Account C, Separate Account VA-5NLNY, Separate Account VA-6NY, TFLIC Series Annuity Account and TFLIC Series Life Account.These accounts are separate accounts of Transamerica Financial Life Insurance Company. Transamerica Capital, Inc. serves as principal underwriter for Separate Account VA U, Separate Account VA V, Separate Account VA AA, WRL Series Life Account, WRL Series Life Account G, WRL Series Life Corporate Account, WRL Series Annuity Account and WRL Series Annuity Account B.These accounts are separate accounts of Western Reserve Life Assurance Co. of Ohio. Transamerica Capital, Inc. also serves as principal underwriter for Separate Account VA BB, Separate Account VA CC, Separate Account VA WM, and Separate Account VL E.This account is a separate account of Monumental Life Insurance Company. Transamerica Capital, Inc. also serves as principal underwriter for Merrill Lynch Life Variable Annuity Separate Account, Merrill Lynch Life Variable Annuity Separate Account A, Merrill Lynch Life Variable Annuity Separate Account B, Merrill Lynch Life Variable Annuity Separate Account C, Merrill Lynch Life Variable Annuity Separate Account D, Merrill Lynch Variable Life Separate Account, and Merrill Lynch Life Variable Life Separate Account II.These accounts are separate accounts of Transamerica Advisors Life Insurance Company (formerly, Merrill Lynch Life Insurance Company ) . Transamerica Capital, Inc. also serves as principal underwriter for ML of New York Variable Annuity Separate Account, ML of New York Variable Annuity Separate Account A, ML of New York Variable Annuity Separate Account B, ML of New York Variable Annuity Separate Account C, ML of New York Variable Annuity Separate Account D, ML of New York Variable Life Separate Account, and ML of New York Variable Life Separate Account II.These accounts are separate accounts of Transamerica Advisors Life Insurance Company of New York (formerly, ML Life Insurance Company of New York ) . Transamerica Capital, Inc. also serves as principal underwriter for Transamerica Series Trust, Transamerica Funds and Transamerica Investors, Inc. (b)Directors and Officers of Transamerica Capital, Inc.: Name Principal Business Address Position and Offices with Underwriter Michael W. Brandsma Director, President and Chief Financial Officer Blake S. Bostwick Chief Operations Officer Chief Marketing Officer David R. Paulsen Chief Sales Officer Courtney John Chief Compliance Officer and Vice President Frank A. Camp Secretary John W. Fischer Assistant Vice President Dennis P. Gallagher Assistant Vice President Karen D. Heburn Vice President Christy Post-Rissin Assistant Vice President Brenda L. Smith Assistant Vice President Darin D. Smith Assistant Vice President Arthur D. Woods Assistant Vice President Tamara D. Barkdoll Assistant Secretary Erin K. Burke Assistant Secretary Lisa Wachendorf (1) Assistant Vice President Shelley A. Mossman (1) Assistant Vice President Elizabeth Balanger (3) Assistant Vice President (1)4333 Edgewood Road N.E., Cedar Rapids, IA52499-0001 (2)4yracuse St, Suite 1100, Denver, CO80237-2719 (3) 440 Mamaroneck Avenue, Harrison, NY 10528 (4)570 Carillon Parkway, St. Petersburg, FL33716 C-21 (c)Compensation to Principal Underwriter: Name of Principal Underwriter Net Underwriting Discounts and Commissions* Compensation on Events Occasioning the Deduction of A Deferred Sales Load Brokerage Commissions Other Compensation Transamerica Capital, Inc. $ 0 $2 0,084,067.96 0 * TCI passes through any commissions paid to it to the selling firms and does not retain any portion of such payments. Item 31.Location of Accounts and Records All accounts, books, or other documents required to be maintained by Section 31(a) of the 1940 Act and the rules promulgated thereunder are maintained by the Registrant through Western Reserve at 570 Carillon Parkway, St. Petersburg, Florida 33716, 4800 140th Avenue North, Clearwater, Florida 33762 or 12855 Starkey Road, Largo, Florida 33773. Item 32.Management Services Not Applicable Item 33.Fee Representation Western Reserve hereby represents that the fees and charges deducted under the WRL Financial Freedom Builder Policies, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by Western Reserve. C-22 SIGNATURES Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant certifies that it meets all the requirements for effectiveness of this Registration Statement under Rule 485(b) under the Securities Act of 1933 and has duly caused this Post-Effective Amendment No. 18 to the Registration Statement to be signed on its behalf by the undersigned, duly authorized, in the City of St. Petersburg, State of Florida, on this 21st day of April, 2011. WRL SERIES LIFE ACCOUNT (Registrant)By: /s/Brenda K. Clancy By: /s/Brenda K. Clancy /, Chairman of the Boardand President of Western Reserve Life Assurance Co. of Ohio WESTERN RESERVE LIFE ASSURANCE CO. OF OHIO/, Chairman of the Boardand President (Depositor) Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment No. 18 to the Registration Statement has been signed below by the following persons in the capacities and on the dates indicated: Signature Title Date /s/Darryl D. Button Director April 21, 2011 /Darryl D. Button /s/ Charles T. Boswell Director and Chief Executive Officer April 21, 2011 Charles T. Boswell / /s/ Brenda K. Clancy Chairman of the Board and President April 21, 2011 Brenda K. Clancy / Eric J. Martin Vice President and Corporate April 21, 2011 Eric J. Martin / Controller John R. Hunter Director and Chief Financial April 21, 2011 John R. Hunter / Officer Arthur C. Schneider Director, Senior Vice President and April 21, 2011 Arthur C. Schneider / Chief Tax Officer /s/ Arthur D. Woods Signed by Arthur D. Woods, Esq. As Attorney in Fact C-23 Exhibit Index ExhibitDescription No.of Exhibit 26(k)Opinion of Arthur D. Woods, Esq. as to the Legality of the Securities being Registered 26(l) Opinion and Consent of Lorne Schinbein as to Actuarial Matters Pertaining to the Securities Being Registered 26(n)(i)Written Consent of Ernst & Young LLP Exhibit 26(k) Opinion and Consent of Arthur D. Woods, Esq. as to the Legality of the Securities being Registered Insert Opinion Exhibit 26(l) Opinion and Consent of Lorne Schinbein as to Actuarial Matters Pertaining to the Securities Being Registered Insert Opinion Exhibit 26(n)(i) Consent of Ernst & Young LLP Insert Consent
en	contracts	US	Exhibit 12.1 NATIONAL CINEMEDIA, LLC COMPUTATION OF Ratio of Earnings to Fixed Charges (In millions, except ratios) YearsEnded Dec. 29, 2016 Dec.31,2015 Jan.1,2015 Dec.26,2013 Dec.27,2012 Earnings: Income before income taxes $ Fixed charges Total Earnings $ Fixed Charges: Interest expense $ Amortized premiums, discounts and capitalized expenses related to indebtedness Total Fixed Charges Ratio of earnings to fixed charges 3.1x 2.7x 2.6x 3.6x 2.8x For purposes of calculating the ratio of earnings to fixed charges, earnings consist of income before income taxes plus equity loss from investment, net and fixed charges, and fixed charges consist of interest expensed and amortized premiums, discounts and capitalized expenses related to indebtedness.
en	caselaw	US	Case 5:18-cr-00258-EJD Document 807-7 Filed 05/27/21 Page 1 of 13 Exhibit 50 5/23/2021 CaseElizabeth 5:18-cr-00258-EJD Document Holmes’ possible defense 807-7 in Theranos case: Filed Put the 05/27/21 government PageValley on trial - Silicon 2 ofBusiness 13 Journal Subscribe Latest News Commercial Real Estate Banking Technology Health Care Residential Real Estate Foo \| Events  Please Sign In and use this article's on page print button to print this article. TECHNOLOGY Elizabeth Holmes’ possible defense in Theranos case: put the government on trial  Elizabeth Holmes, the founder of the blood-testing company Theranos, in Palo Alto, Calif. on Dec. 4, 2015. Holmes is among the executives barred by the Securities and Exchange Commission from serving as an officer or director at a public company — for 10 years. CARLOS CHAVARRIA/THE NEW YORK TIMES IN THIS ARTICLE Government & Regulations Industry Peter J. Henning The New York Times May 8, 2019, 5:17pm EDT Editor's note : This story is available as a result of a content partnership with The New York Times. Subscribers will see stories like this every day on our website (and in our daily emails) as an added value to your subscription. https://www.bizjournals.com/sanjose/news/2019/05/08/elizabeth-holmes-possible-defense-in-theranos.html 1/12 5/23/2021 CaseElizabeth 5:18-cr-00258-EJD Document Holmes’ possible defense 807-7 in Theranos case: Filed Put the 05/27/21 government PageValley on trial - Silicon 3 ofBusiness 13 Journal The tril o Elizbeth Holmes, the ormer Thernos chie executive, nd Rmesh Blwni, its chie operting o cer, is setting up to be the most extensive corporte prosecutions since executives t Enron were tried in 2006. And i the cse gets to tril, one intriguing question is how Holmes nd Blwni will deend themselves. A recent ling by Holmes, which ws joined by Blwni, who goes by Sunny, outlines  possible deense: put the government on tril by climing tht regultors improperly brought ctions ginst the compny or its blood nlysis technology. Holmes’ lwyers in the ling demnded records rom the Food nd Drug Administrtion nd the Centers or Medicre nd Medicid Services relted to their interctions with John Crreyrou,  reporter or The Wll Street Journl who broke the story bout problems with Thernos’ technology. He lter wrote  devstting portryl o the compny, “Bd Blood: Secrets nd Lies in  Silicon Vlley Strtup,” tht pints  picture o questionble prctices in the compny’s opertions. The deense climed Crreyrou’s interctions with the ederl gencies, including e orts to urge others to report problems t Thernos to regultors, is “exculptory” inormtion tht must be turned over to the deendnts. “In evluting the government’s cse, the jury should be wre tht n outside ctor, eger to brek  story (nd portry the story s  work o investigtive journlism), ws exerting influence on the regultory process in  wy tht ppers to hve wrped the gencies’ ocus on the compny nd possibly bised the gencies’ ndings ginst it,” the ling sttes. The demnd or the communictions is bsed on wht is known s the Brdy doctrine, nmed or the Supreme Court’s 1963 decision in Brdy v. Mrylnd. In tht cse, the https://www.bizjournals.com/sanjose/news/2019/05/08/elizabeth-holmes-possible-defense-in-theranos.html 2/12 5/23/2021 CaseElizabeth 5:18-cr-00258-EJD Document Holmes’ possible defense 807-7 in Theranos case: Filed Put the 05/27/21 government PageValley on trial - Silicon 4 ofBusiness 13 Journal court held tht prosecutors must turn over ny evidence to  deendnt tht is both mteril nd exculptory. In the Brdy cse, prosecutors iled to disclose evidence tht the deendnt did not kill the victim but tht  co-deendnt committed the crime. Tht would hve supported n rgument or  reduced punishment. In demnding the communictions with Crreyrou, Holmes’ deense ppers to be creting  picture tht government regultors overrected when  reporter rom The Wll Street Journl pushed them to investigte nd misunderstood wht ws going on t Thernos. But will putting the government on tril succeed? There is t lest  possibility it could. The prosecution bers the burden o proving conspircy nd rud beyond  resonble doubt. One wy the deense could undermine the government’s cse would be to rise questions bout possible bis nd crete enough doubt mong the jurors tht they vote to cquit. Not only is such  deense di cult to mount, but it is lso  high-risk, high-rewrd tctic. It will depend on showing tht the regultors were flwed in their nlysis o the technology Thernos ws using. Prosecutors my combt ny clim o government misconduct by ocusing on the ptients who used Thernos’ blood tests t Wlgreens phrmcies in Arizon nd were misled bout their e ccy. The ptients re likely to be much more sympthetic to  jury thn welthy investors climing Thernos deceived them. Holmes is lso seeking documents rom the Centers or Medicre nd Medicid Services bout Thernos’ complince with lbortory requirements. The deense ppers to wnt to show tht Holmes did not mke ny lse sttements bout how it operted its lbortory nd tht the gency ws motivted in prt by contcts with Crreyrou. In the ling, Holmes’ lwyers clim tht the documents “would https://www.bizjournals.com/sanjose/news/2019/05/08/elizabeth-holmes-possible-defense-in-theranos.html 3/12 5/23/2021 CaseElizabeth 5:18-cr-00258-EJD Document Holmes’ possible defense 807-7 in Theranos case: Filed Put the 05/27/21 government PageValley on trial - Silicon 5 ofBusiness 13 Journal demonstrte the degree to which the gency let improper considertions or externl pressure cloud its regultory decisions nd bis its ndings.” Mking Crreyrou the centerpiece o the deense crries some risk. Regultors oten respond to reports in the medi nd doing so does not necessrily mke their investigtion bised or improper. It is uncler whether the deense might even try to cll Crreyrou s  witness, but tht too would be  risky strtegy. Crreyrou hs n extensive bckground in the compny’s opertions nd could end up hurting the deense. Focusing the cse on the regultors lso mens Holmes nd Blwni would be unlikely to testiy, but by shiting the ocus wy rom the two deendnts nd onto the government, there is t lest the potentil or n cquittl. © The New York Times [2019]. All Rights Reserved NYT and New York Times are trademarks of The New York Times. Not to be redistributed, copied or modified in any way. Coming events More   JUNE 30  JULY 22 Women of Influence Awards Future of Morgan Hill Join us at this years Women of Influence What’s the fuss with Morgan Hill? At the Awards ceremony, honoring the 2021 southern tip of Silicon Valley sits the not- class of outstanding women and be ins... so-sleepy city of Morgan Hill. Wi... 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en	caselaw	US	164 Wis. 2d 411 (1991) 474 N.W.2d 795 STATE of Wisconsin EX REL. Darrell RODENCAL, Petitioner-Appellant, v. Steven FITZGERALD, Sheriff, Dodge County, WI, Respondent. No. 90-2084. Court of Appeals of Wisconsin. Submitted on briefs July 2, 1991. Decided August 29, 1991. 412 For the petitioner-appellant the cause was submitted on the brief of Arik J. Guenther of Guenther § Haza, Ltd. of Campbellsport. For the respondent the cause was submitted on the brief of James E. Doyle, attorney general and Michael R. Klos, assistant attorney general. Before Gartzke, P.J., Dykman and Sundby, JJ. SUNDBY, J. Darrell Rodencal appeals from an order quashing his writ of habeas corpus and delivering him to the State of Georgia under the Uniform Criminal 413 Extradition Act, sec. 976.03, Stats. Rodencal makes two claims. First, he claims that the trial court erred in finding that the extradition documents submitted by Georgia's governor were properly authenticated as required by the statute. Second, Rodencal claims that the trial court prejudiced his extradition rights by refusing to permit him to introduce evidence on the issue of whether or not he was a fugitive from justice. We conclude that the extradition documents were properly authenticated. However, the trial court erred in refusing to allow Rodencal to introduce evidence that he was not a fugitive from justice. We therefore reverse and remand for proceedings consistent with this opinion. BACKGROUND On July 17, 1990, a Fugitive Complaint and Arrest Warrant was filed in Dodge County Circuit Court charging Darrell Rodencal with committing a murder in Whitfield County, Georgia, on or about July 6, 1990. The Georgia governor's extradition request and accompanying papers, and the governor of Wisconsin's warrant, were filed with the circuit court on August 16. On August 24, Rodencal filed a petition for a writ of habeas corpus, which the court granted. At the September 5 hearing, Rodencal challenged the sufficiency of the extradition documents and requested that he be allowed to present testimony by telephone to establish that he was not a fugitive from justice. The court took the matter under advisement and, after a hearing on September 10, 1990, quashed Rodencal's writ of habeas corpus and ruled that he was not entitled to present evidence that he was not a fugitive from justice. The court stayed Rodencal's delivery to Georgia officials, pending this appeal. 414 I. WERE THE EXTRADITION DOCUMENTS PROPERLY AUTHENTICATED? Before a person may be extradited from Wisconsin to face criminal charges in another state, sec. 976.03(3), Stats., requires that the requesting state shall file supporting documents. Section 976.03(3) provides in relevant part: No demand for the extradition of a person charged with crime in another state shall be recognized by the governor unless . . . accompanied by . . . a copy of an affidavit made before a magistrate there, together with a copy of any warrant which was issued thereon . . .. [T]he copy of [the] . . . affidavit . . . must be authenticated by the executive authority making the demand. [Emphasis added.] Rodencal claims that the Georgia governor's authentication of the affidavit and arrest warrant is invalid because the magistrate's signature on these documents was not certified by the clerk of court. The requisition for Rodencal, addressed to Wisconsin's governor and signed by the governor of Georgia, states: WHEREAS it appears by the annexed application for requisition and copies of WARRANT AND AFFIDAVIT which I certify are authentic and duly authenticated in accordance with the laws of the State of Georgia, that DARRELL RODENCAL stands charged with the crime of MURDER committed in the County of WHITFIELD in this State, and it has been represented to me that the accused was present in this State at the time of the commission of said crime and thereafter, said Fugitive from Justice 415 has fled from the justice of this State, and has taken refuge in the State aforesaid; NOW, THEREFORE, pursuant to the provisions of the Constitution and Laws of the United States, in such cases made and provided, I do hereby request that the said Fugitive from Justice be apprehended and delivered . . . to the STATE OF GEOGIA, there to be dealt with according to law. [Emphasis added.] In State ex rel. Clayton v. Wolke, 69 Wis. 2d 363, 230 N.W.2d 869 (1975), the court concluded that a Louisiana governor's extradition request satisfied the authentication requirement of sec. 976.03(3), Stats. The court found that this requirement was "expressly supplied by the governor of Louisiana in his formal request for petitioner's extradition wherein he states that he does `certify' the papers which are `hereunto annexed' to be `authentic and duly authenticated in accordance with the Laws of this State.'" Id. at 368, 230 N.W.2d at 872. The court said that the "generally accepted rule" is that in the absence of a showing that the charging documents are "spurious," the demanding governor's certification is sufficient. Id. at 369, 230 N.W.2d at 872-73 (citing Lyle v. Kieback, 337 P.2d 392 (Colo. 1959)). [1] We conclude that State ex rel. Clayton v. Wolke controls. Section 976.03(3), Stats., does not require cross-certification by the clerk of court. It requires that the governor authenticate the affidavit. That was done. Rodencal has not shown that the charging documents are spurious. We therefore conclude that the Georgia governor's authentication was sufficient. 416 II. WAS RODENCAL IMPROPERLY DENIED THE RIGHT TO PRESENT EVIDENCE? On September 10, the circuit court denied Rodencal's request to present telephone testimony from several witnesses in Tennessee who would allegedly testify that Rodencal was not in Georgia at the time of the alleged offense. The court's order states: "[T]he Court . . . finds that the Petitioner is not entitled to introduce testimony and other evidence on the issue of whether or not he is a fugitive from justice . . .." The trial court quashed the writ of habeas corpus. The trial court's rationale for refusing Rodencal's request does not appear in the record. [2] Wisconsin follows the mandates of the United States Supreme Court with respect to the standards to be applied in extradition proceedings. State v. Stone, 111 Wis. 2d 470, 473, 331 N.W.2d 83, 84 (1983). The scope of the asylum state's review in extradition cases is limited as follows: Once the [asylum state] governor has granted extradition, a court considering release on habeas corpus can do not more than decide (a) whether the extradition documents on their face are in order; (b) whether the petitioner has been charged with a crime in the demanding state; (c) whether the petitioner is the person named in the request for extradition; and (d) whether the petitioner is a fugitive. These are historic facts readily verifiable. Id. at 473-74, 331 N.W.2d at 85 (quoting Michigan v. Doran, 439 U.S. 282, 289 (1978)). 417 [3-5] The courts of an asylum state are bound by art. IV, sec.2 of the U.S. Constitution, by 18 U.S.C. § 3182 and, where adopted, by the Uniform Criminal Extradition Act. Michigan v. Doran, 439 U.S. 282, 288 (1978). A governor's grant of extradition is prima facie evidence that the constitutional and statutory requirements for extradition have been met. Id. at 289. However, a petitioner may challenge his status as a fugitive from justice. One arrested and held as a fugitive from justice is entitled, of right, upon habeas corpus, to question the lawfulness of his arrest and imprisonment, showing by competent evidence, as a ground for his release, that he was not, within the meaning of the Constitution and laws of the United States, a fugitive from the justice of the demanding state, and thereby overcoming the presumption to the contrary arising from the face of an extradition warrant. Illinois ex rel. McNichols v. Pease, 207 U.S. 100, 109 (1907). The United States Supreme Court has expressly stated that evidence tending to disprove that one is a fugitive from justice is admissible. [W]hen the extradition papers required by the statute are in the proper from the only evidence sanctioned by this court as admissible on [an extradition] hearing is such as tends to prove that the accused was not in the demanding state at the time the crime is alleged to have been committed.... Biddginger v. Commissioner of Police, 245 U.S. 128, 135 (1917) (emphasis added). In the trial court, the respondent objected to the presentation of Rodencal's evidence on two grounds. First, the witnesses testifying by telephone would be unable to identify Rodencal and, secondly, this type of 418 testimony was really an alibi defense, beyond the court's scope of review in an extradition proceeding. On appeal, however, the respondent acknowledges that a petitioner should be allowed to present evidence tending to show that he is not a fugitive from justice and concedes that the trial court's order is in error. Nonetheless, the respondent contends that this court should affirm the trial court's order approving Rodencal's extradition to Georgia because "[i]t is clear from the present record that the telephonic testimony of petitioner's Tennessee witnesses could, at best, have done no more than introduce contradictory evidence into the record." The respondent's argument is based on State ex rel. Kohl v. Kubiak, 255 Wis. 186, 38 N.W.2d 499 (1949), where the court states: [T]he court will not discharge a defendant arrested under the governors warrant where there is merely contradictory evidence on the subject of presence in or absence from the state. Habeas corpus is not the proper proceeding to try the question of the guilt or innocence of the accused. [Citations omitted.] The burden rests on the defendant to show by competent evidence that he was not a fugitive from the justice of the demanding state "thereby overcoming the presumption to the contrary arising from the face of an extradition warrant." Id. at 188, 38 N.W.2d at 500 (quoting McNichols v. Pease, 207 U.S. 100, 109 (1907)). See also, South Carolina v. Bailey, 289 U.S. 412, 421 (1933). In State ex rel. Kohl, the record contained conflicting evidence on whether the petitioner in that case was in the demanding state when the alleged crime occurred. The Wisconsin Supreme Court stated that the weight and sufficiency of the evidence was a matter for the 419 exercise of judgment by the circuit court. Id. at 188, 38 N.W.2d at 500. [6] Relying on the affidavit submitted by the State of Georgia and on the affidavit executed in support off a search warrant for Rodencal's car, the respondent claims that there are facts in the record sufficient to contradict any evidence Rodencal would introduce. Thus, the respondent contends that a "remand of this case to the trial court would serve no useful purpose." We disagree. Rodencal did not ask the court to hear his evidence to determine whether he is guilty or innocent. He asked the trial court to hear the evidence solely for the purpose of determining whether he is a fugitive from justice. The trial court has not heard Rodencal's evidence. That evidence may convince it that Rodencal is not a fugitive from justice. We conclude that under the extradition clause of the U.S. Constitution and the Uniform Criminal Extradition Act, as interpreted by the United States Supreme Court, Rodencal is entitled to present his evidence. We therefore reverse and remand the cause to the trial court to hold an evidentiary hearing to determine whether Rodencal is a fugitive from justice. By the Court.Order reversed and cause remanded with directions.
en	wikipedia	N/A	The National Civic Party (in Spanish: Partido Cívico Nacional, PCN) was a Panamanian small liberal political party. It was founded in 1964. For the 1964 elections, PCN allied with the National Opposition Alliance (ANO) and its candidate Juan de Arco Galindo. The PCN polled only 1,079 votes (00.34%) and was abolished by the Electoral Tribunal. References Defunct political parties in Panama Political parties established in 1964
en	caselaw	US	UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA TAMPA DIVISION VINCENT TIFER, Plaintiff, V. Case No.: 8:19-cv-44-EAK-CPT THE NEW YORK LIFE INSURANCE COMPANY, Defendant. ORDER Plaintiff Vincent Tifer sues Defendant The New York Life Insurance Company ("New York Life") for breach of contract (Count I) and breach of fiduciary duty (Count II). (Doc. 1-1). New York Life moves to dismiss Tifer's claim for breach of fiduciary duty. (Doc. 7). Tifer opposes. (Doc. 8). The Court will grant the motion. The dismissal will be without prejudice. I. Background Tifer is the named insured under an individual disability income policy issued by New York Life (the "Policy"). (Doc. 1-1 at 3 if4). Tifer attached a copy of the Policy to the complaint. Id. at 9-42. The Policy became effective December 8, 1994. Id. at 3 ,rs. The Policy's benefits period ended on December 19, 2018. Id. at 4 ,rs. On May 31, 1996, Tifer became permanently disabled and thereby eligible for benefits under the Policy. Id. at 4 ,r6. Tifer has paid all premiums and satisfied all other conditions for eligibility for the full amount of benefits payable under the Policy. Case No.: 8:19-cv-44-EAK-CPT Id. at 4 ,r9. Tifer began to receive monthly payments under the Policy on August 29, 1996. Id. at 4 ,r7. However, over the life of the Policy, New York Life failed to pay Tifer all amounts due and owing to him. Id. at 4 ,r,rI 1, 14-15. In total, Tifer seeks to recover over $1.2 million in underpaid benefits from New York Life. Id. at 8. Tifer initiated this action by filing a civil complaint against New York Life in Florida state court on November 16, 2018. (Doc. 1-1 at 3-8). New York Life subsequently removed the action to this Court on January 7, 2019. (Doc. 1). Tifer doesn't challenge the Court's subject matter jurisdiction, and the Court is satisfied it properly exercises diversity jurisdiction over the action pursuant to 28 U.S.C. § 1332. New York Life filed its motion to dismiss on January 24, 2019. (Doc. 7). By the motion, New York life requests the Court issue an order dismissing only Tifer's claim for breach of fiduciary duty. Id. As grounds, New York Life argues Florida law doesn't recognize a fiduciary duty from an insurer to a first-party insured. Id. Tifer disagrees and counters that, although New York Life "correctly state[s] the general rule, there are exceptions, and the question of whether an insurer owes a fiduciary duty to a first-party insured is an issue of fact" not susceptible to determination on a motion to dismiss. (Doc. 8 at 2). II. Legal Standard Rule 8 requires complaints to contain "a short and plain statement of the claim showing that the pleader is entitled to relief." Fed. R. Civ. P. 8(a)(2). Rule 12 permits a district court to dismiss a complaint for "failure to state a claim upon which relief 2 Case No.: 8:19-cv-44-EAK-CPT can be granted." Fed. R. Civ. P. 12(b)(6). To avoid dismissal, a plaintiff must state a claim that is "plausible on its face." Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009) (quoting Bell Atl. Corp. v. Twombly, 550 U.S. 544, 570 (2007)). "A claim has facial plausibility when the plaintiff pleads factual content that allows the court to draw the reasonable inference that the defendant is liable for the misconduct alleged." Iqbal, 556 U.S. at 678. The district court must accept all factual allegations in the complaint as true but doesn't credit "mere conclusory statements" or "[t]hreadbare recitals of the elements of a cause of action." Id. Additionally, dismissal is warranted under Rule 12(b)(6) if, assuming the truth of the complaint's factual allegations, a dispositive legal issue precludes relief. Neitzke v. Williams, 490 U.S. 319, 326-27 (1989). III. Discussion To state a claim for breach of fiduciary duty, a plaintiff must allege facts, accepted as true, that allow the Court to draw the reasonable inference that: (1) the defendant owed a fiduciary duty to the plaintiff; (2) the defendant breached that duty; and (3) the plaintiff suffered damages proximately caused by the defendant's breach. See Gracey v. Eaker, 837 So.2d 348, 353 (Fla. 2002). Multiple judges in this District, carefully considering pertinent Florida precedent, have concluded, seemingly without exception, that Florida common law recognizes no fiduciary relation between a first- party insured and his insurer. See, e.g., Drilling Consultants, Inc. v. First Montauk Sec. Corp., 806 F. Supp. 2d 1228, 1238 (M.D. Fla. 2011) (Merryday, J.) ("Florida law typically recognizes no fiduciary relation between an insurer and an insured."); 3 Case No.: 8:19-cv-44-EAK-CPT Grandrimo v. Parkcrest Harbour Island Condo. Ass'n, Inc., No. 8: 10-cv-964-JDW- MAP, 2011 WL 550579, at 4 (M.D. Fla. Feb. 9, 2011) (Whittemore, J.) ("[I]nsurers have no common law fiduciary duty to an insured making claims under a first-party insurance contract."); Hogan v. Provident Life & Acc. Ins. Co., No. 6:08-cv-1897- PCF-KRS, 2009 WL 2169850, at 4 (M.D. Fla. July 20, 2009) (Fawsett, J.) ("As explained by Florida's Supreme Court, [a common law breach of fiduciary duty] claim is the equivalent of a common law bad faith claim, and Florida does not recognize a common law first-party bad faith cause of action because there is no fiduciary relationship between an insurer and an insured in this context.") (citing Time Ins. Co. v. Burger, 712 So. 2d 389, 391 (Fla. 1998)). However, one judge in this District, in a more recent decision, found this view of Florida's jurisprudence on fiduciary relations between insurers and their first-party insureds to be "oversimplified." Asokan v. Am. Gen. Life Ins. Co., 302 F. Supp. 3d 1303, 1316 (M.D. Fla. 2017) (Byron, J.) (citing Berges v. Infinity Ins., 896 So.2d 665, 672 (Fla. 2004) ("It has long been the law of this State that an insurer owes a duty of good faith to its insured.")). In Asokan, Judge Byron rejected arguments similar to those levied by New York Life here and declined the defendant-insurer's invitation to grant summary judgment in its favor on the plaintiff-insured's breach of fiduciary duty claim in the first-party context. Id. at 1316-17. Judge Byron explained that "a fiduciary relationship will exist between" a first-party insured and his insurer "where there is a special relation of trust and confidence between the parties." Id. at 1317 4 Case No.: 8:19-cv-44-EAK-CPT (citing Tiara Condo. Ass'n, Inc. v. Marsh, USA, Inc., 991 F. Supp. 2d 1271, 1281 (S.D. Fla. 2014) (Ruley, J.) ("[W]hen an insurance broker encourages and engages in a 'special relationship' with its client, [it triggers] an enhanced duty of care to advise the client about the coverage."); 14 Couch on Ins.§ 198:7 ("The relationship between the parties determines the extent of the duties owed to the insured.")). "Relevant factors that aid in the determination of whether a 'special relationship' exists include the extent of the insurance company's involvement in the client's decision to purchase insurance, and whether the insurance company held itself out as having expertise in the field and the insured relied upon that expertise." Id. (citing Am. K-9 Detection Servs., Inc. v. Rutherford Int'l, Inc., No. 6:14-cv-1988-RBD-TBS, 2016 WL 2744958, at 13 (M.D. Fla. May 11, 2016) (Dalton, J.)). In the end, Judge Byron concluded that whether the insurer owed a fiduciary duty to its insured "is a question of fact for the jury" and denied the insurer's motion for summary judgment. Id. (citations omitted). Even assuming, without deciding, that Asokan correctly states the law on an insurer's common law fiduciary duty to a first-party insured, 1 Count II of Tifer's complaint is nonetheless due to be dismissed. Tifer's complaint contains no factual allegations that would permit the Court to reasonably infer the existence of a "special 1 The Court notes that the decisions in Asokan, Drilling Consultants, Inc., Grandrimo, and Hogan may be distinguishable on their facts, as two of those decisions concerned an arms-length sale of an insurance policy, while the other two concerned the administration of benefits under an insurance policy after a claim on the policy had been made. The parties' failed to brief these likely important factual nuances. 5 Case No.: 8:19-cv-44-EAK-CPT relationship" between Tifer and New Yark Life. To be sure, Tifer fails to allege facts concerning the extent of New York Life's involvement in his decision to purchase disability income insurance coverage, and whether New York Life held itself out as having expertise in the field, and, moreover, that Tifer relied upon that expertise in making his decision to purchase coverage. In the response to the motion to dismiss, Tifer attempts to expound upon New York Life's expertise, Tifer's own reliance on the same, and other facts surrounding Tifer's purchase of disability income insurance coverage from and his relations with New York Life. (Doc. 8 at 6-7). Whether these assertions - again, assuming a common law fiduciary duty between an insurer and a first-party insured even exists under Florida law - would move Tifer's allegations across the line from implausible to plausible is of no moment, however, because a plaintiff cannot amend his complaint through a response to a motion to dismiss. Grandrimo, 2011 WL 550579, at 5. Therefore, Tifer fails to state a claim upon which relief can be granted, and the Court will dismiss Count II of Tifer' s complaint. 2 IV. Conclusion Accordingly, it is ORDERED that New York Life's Motion to Dismiss, (Doc. 7), is GRANTED. Tifer's claim for breach of fiduciary duty (Count II) is 2 Although the Court doubts Tifer's ability to bring a common law breach of fiduciary duty claim - both generally and in lieu of a statutory bad faith claim pursuant to§ 624.155, Fla. Stat., see United Property and Cas. Ins. Co. v. Chernick, 94 So. 3d 646, 647 (Fla. 4th DCA 2012) (finding an insured may not circumvent the statutory requirements of§ 624.155, Fla. Stat., by bringing a common law claim) - in an abundance of caution the Court will permit Tifer one opportunity to replead. The Court awaits further, more robust briefing on these issues. 6 Case No.: 8:19-cv-44-EAK-CPT DISMISSED without prejudice to Tifer's right to file an amended complaint that plausibly states a claim for relief. Any amended complaint shall be filed within fourteen (14) days of the date of this Order. d t/l._ ORDERED in Chambers, in Tampa, Florida, this j}Jday of July, 2019. ELIZABETH A~&V~-HEVICH UNITED STATES DISTR~l:T, GE Copies furnished to: Counsel/Parties of Record 7
en	contracts	US	EXHIBIT 3.2 AMENDED AND RESTATED BY-LAWS OF PLATFORM SPECIALTY PRODUCTS CORPORATION ARTICLE I Meetings of Stockholders Section 1.1Annual Meetings. If required by applicable law, an annual meeting of stockholders shall be held for the election of directors at such date, time and place, if any, either within or without the State of Delaware, as may be designated by resolution of the Board of Directors of the corporation (the “Board of Directors”) from time to time.Any other proper business may be transacted at the annual meeting. Section 1.2Special Meetings. Except as otherwise provided by or pursuant to the certificate of incorporation, special meetings of stockholders for any purpose or purposes may be called at any time, but only by (i) the Chief Executive Officer, or (ii) the Board of Directors.Except as provided in the foregoing sentence, special meetings of stockholders may not be called by any other person or persons.Business transacted at any special meeting of stockholders shall be limited to the purposes stated in the notice. Section 1.3Notice of Meetings. Whenever stockholders are required or permitted to take any action at a meeting, a written notice of the meeting shall be given that shall state the place, if any, date and hour of the meeting, the record date for determining stockholders entitled to vote at the meeting, if such date is different from the record date for determining stockholders entitled to notice of the meeting, and, in the case of a special meeting, the purpose or purposes for which the meeting is called.Unless otherwise provided by law, the certificate of incorporation or these by-laws, the notice of any meeting shall be given not less than ten (10) nor more than sixty (60) days before the date of the meeting to each stockholder entitled to vote at such meeting, as of the record date for determining the stockholders entitled to notice of the meeting.If mailed, such notice shall be deemed to be given when deposited in the United States mail, postage prepaid, directed to the stockholder at such stockholder’s address as it appears on the records of the corporation. Section 1.4Adjournments. Any meeting of stockholders, annual or special, may adjourn from time to time to reconvene at the same or some other place, and notice need not be given of any such adjourned meeting if the time and place thereof are announced at the meeting at which the adjournment is taken.At the adjourned meeting the corporation may transact any business which might have been transacted at the original meeting.If the adjournment is for more than thirty (30) days, a notice of the adjourned meeting shall be given to each stockholder of record entitled to vote at the meeting. If after the adjournment a new record date for stockholders entitled to vote is fixed for the adjourned meeting, the Board of Directors shall fix a new record date for notice of such adjourned meeting in accordance with Section 1.8 of these by-laws, and shall give notice of the adjourned meeting to each stockholder of record entitled to vote at such adjourned meeting as of the record date fixed for notice of such adjourned meeting. Section 1.5Quorum.Except as otherwise provided by law, the certificate of incorporation or these by-laws, at each meeting of stockholders the presence in person or by proxy of the holders of a majority in voting power of the then outstanding shares of stock entitled to vote at the meeting shall be necessary and sufficient to constitute a quorum.In the absence of a quorum, the stockholders so present may, by a majority in voting power thereof, adjourn the meeting from time to time in the manner provided in Section 1.4 of these by-laws until a quorum shall attend. Shares of its own stock belonging to the corporation or to another corporation, if a majority of the shares entitled to vote in the election of directors of such other corporation is held, directly or indirectly, by the corporation, shall neither be entitled to vote nor be counted for quorum purposes; provided, however, that the foregoing shall not limit the right of the corporation or any subsidiary of the corporation to vote stock, including but not limited to its own stock, held by it in a fiduciary capacity. Section 1.6Organization. Meetings of stockholders shall be presided over by the Chairperson of the Board, if any, or in his or her absence by the Vice Chairperson of the Board, if any, or in his or her absence by the President, or in his or her absence by a Vice President, or in the absence of the foregoing persons by a chairperson designated by the Board of Directors, or in the absence of such designation by a chairperson chosen at the meeting.The Secretary shall act as secretary of the meeting, but in his or her absence the chairperson of the meeting may appoint any person to act as secretary of the meeting. Section 1.7 Voting; Proxies. Except as otherwise provided by or pursuant to the provisions of the certificate of incorporation, each stockholder entitled to vote at any meeting of stockholders shall be entitled to one (1) vote for each share of stock held by such stockholder which has voting power upon the matter in question.Each stockholder entitled to vote at a meeting of stockholders or to express consent to corporate action in writing without a meeting may authorize another person or persons to act for such stockholder by proxy, but no such proxy shall be voted or acted upon after three (3) years from its date, unless the proxy provides for a longer period.A proxy shall be irrevocable if it states that it is irrevocable and if, and only as long as, it is coupled with an interest sufficient in law to support an irrevocable power.A stockholder may revoke any proxy which is not irrevocable by attending the meeting and voting in person or by delivering to the Secretary a revocation of the proxy or a new proxy bearing a later date.Voting at meetings of stockholders need not be by written ballot.When a quorum is present at any meeting of stockholders, all elections, questions or matters presented to the stockholders at such meeting shall be decided by the affirmative vote of a majority of votes cast with respect to any such election, question or other matter presented to the stockholders unlessthe election, question or matter is one which, by express provision of the certificate of incorporation, these by-laws (including, without limitation, Article II of these by-laws) or the laws of the State of Delaware, a vote of a different number or voting by class is required, in which case, such express provision shall govern. 2 Section 1.8Fixing Date for Determination of Stockholders of Record. In order that the corporation may determine the stockholders entitled to notice of any meeting of stockholders or any adjournment thereof, or to express consent to corporate action in writing without a meeting, or entitled to receive payment of any dividend or other distribution or allotment of any rights, or entitled to exercise any rights in respect of any change, conversion or exchange of stock or for the purpose of any other lawful action, the Board of Directors may fix a record date, which record date shall not precede the date upon which the resolution fixing the record date is adopted by the Board of Directors, and which record date: (1) in the case of determination of stockholders entitled to notice of any meeting of stockholders or any adjournment thereof, shall, unless otherwise required by law, not be more than sixty (60) nor less than ten (10) days before the date of such meeting and, unless the Board of Directors determines, at the time it fixes such record date, that a later date on or before the date of the meeting shall be the date for determining the stockholders entitled to vote at such meeting, the record date for determining the stockholders entitled to notice of such meeting shall also be the record date for determining the stockholders entitled to vote at such meeting; (2) in the case of determination of stockholders entitled to express consent to corporate action in writing without a meeting, shall not be more than ten (10) days from the date upon which the resolution fixing the record date is adopted by the Board of Directors; and (3) in the case of any other action, shall not be more than sixty (60) days prior to such other action. If no record date is fixed: (1) the record date for determining stockholders entitled to notice of and to vote at a meeting of stockholders shall be at the close of business on the day next preceding the day on which notice is given, or, if notice is waived, at the close of business on the day next preceding the day on which the meeting is held; (2) the record date for determining stockholders entitled to express consent to corporate action in writing without a meeting, when no prior action of the Board of Directors is required by law, shall be the first date on which a signed written consent setting forth the action taken or proposed to be taken is delivered to the corporation in accordance with applicable law, or, if prior action by the Board of Directors is required by law, shall be at the close of business on the day on which the Board of Directors adopts the resolution taking such prior action; and (3) the record date for determining stockholders for any other purpose shall be at the close of business on the day on which the Board of Directors adopts the resolution relating thereto.A determination of stockholders of record entitled to notice of or to vote at a meeting of stockholders shall apply to any adjournment of the meeting; provided, however, that the Board of Directors may fix a new record date for the determination of stockholders entitled to vote at the adjourned meeting, and in such case shall also fix as the record date for the stockholders entitled to notice of such adjourned meeting the same or an earlier date as that fixed for the determination of stockholders entitled to vote in accordance with the foregoing provisions of this Section 1.8 at the adjourned meeting. Section 1.9List of Stockholders Entitled to Vote. The officer who has charge of the stock ledger shall prepare and make, at least ten (10) days before every meeting of stockholders, a complete list of the stockholders entitled to vote at the meeting; provided, however, if the record date for determining the stockholders entitled to vote is less than ten (10) days before the meeting date, the list shall reflect the stockholders entitled to vote as of the tenth day before the meeting date, arranged in alphabetical order, and showing the address of each stockholder and the number of shares registered in the name of each stockholder.Such list shall be open to the examination of any stockholder, for any purpose germane to the meeting for a period of at least ten (10) days prior to the meeting (i) on a reasonably accessible electronic network, provided that 3 the information required to gain access to such list is provided with the notice of meeting, or (ii) during ordinary business hours at the principal place of business of the corporation. The list of stockholders must also be open to examination at the meeting as required by applicable law. Except as otherwise provided by law, the stock ledger shall be the only evidence as to who are the stockholders entitled to examine the list of stockholders required by this Section 1.9 or to vote in person or by proxy at any meeting of stockholders. Section 1.10Action By Written Consent of Stockholders.Except as otherwise provided by or pursuant to the certificate of incorporation with respect to the rights of the holders of any outstanding series of preferred stock of the corporation, no action that is required or permitted to be taken by the stockholders of the corporation at any annual or special meeting of stockholders may be effected by written consent of stockholders in lieu of a meeting of stockholders.When, as provided by or pursuant to the certificate of incorporation with respect to the rights of the holders of any outstanding series of preferred stock of the corporation, action required or permitted to be taken at any annual or special meeting of stockholders is taken without a meeting, without prior notice and without a vote, a consent or consents in writing, setting forth the action so taken, shall be signed by the holders of outstanding stock having not less than the minimum number of votes that would be necessary to authorize or take such action at a meeting at which all shares entitled to vote thereon were present and voted and shall be delivered to the corporation by delivery to its registered office in the State of Delaware, its principal place of business, or an officer or agent of the corporation having custody of the book in which minutes of proceedings of stockholders are recorded. Delivery made to the corporation’s registered office shall be by hand or by certified or registered mail, return receipt requested.When, as provided by or pursuant to the certificate of incorporation with respect to the rights of the holders of any outstanding shares of preferred stock of the corporation, action required or permitted to be taken at any annual or special meeting of stockholders is taken without a meeting, without prior notice and without a vote, prompt notice of the taking of the corporate action without a meeting by less than unanimous written consent shall, to the extent required by law, be given to those stockholders who have not consented in writing and who, if the action had been taken at a meeting, would have been entitled to notice of the meeting if the record date for notice of such meeting had been the date that written consents signed by a sufficient number of holders to take the action were delivered to the corporation. Section 1.11Inspectors of Election. The corporation may, and shall if required by law, in advance of any meeting of stockholders, appoint one or more inspectors of election, who may be employees of the corporation, to act at the meeting or any adjournment thereof and to make a written report thereof.The corporation may designate one or more persons as alternate inspectors to replace any inspector who fails to act.In the event that no inspector so appointed or designated is able to act at a meeting of stockholders, the person presiding at the meeting shall appoint one or more inspectors to act at the meeting.Each inspector, before entering upon the discharge of his or her duties, shall take and sign an oath to execute faithfully the duties of inspector with strict impartiality and according to the best of his or her ability. The inspector or inspectors so appointed or designated shall (i) ascertain the number of shares of capital stock of the corporation outstanding and the voting power of each such share, (ii) determine the shares of capital stock of the corporation represented at the meeting and the validity of proxies and ballots, (iii) count all votes and ballots, (iv) determine and retain for a reasonable period a record of the disposition of any challenges made to any determination by the inspectors, and (v) certify their 4 determination of the number of shares of capital stock of the corporation represented at the meeting and such inspectors’ count of all votes and ballots. Such certification and report shall specify such other information as may be required by applicable law. In determining the validity and counting of proxies and ballots cast at any meeting of stockholders of the corporation, the inspectors may consider such information as is permitted by applicable law. No person who is a candidate for an office at an election may serve as an inspector at such election. Section 1.12Conduct of Meetings. The date and time of the opening and the closing of the polls for each matter upon which the stockholders will vote at a meeting shall be announced at the meeting by the person presiding over the meeting.The Board of Directors may adopt by resolution such rules and regulations for the conduct of the meeting of stockholders as it shall deem appropriate.Except to the extent inconsistent with such rules and regulations as adopted by the Board of Directors, the person presiding over any meeting of stockholders shall have the right and authority to convene and to adjourn the meeting, to prescribe such rules, regulations and procedures and to do all such acts as, in the judgment of such presiding person, are appropriate for the proper conduct of the meeting.Such rules, regulations or procedures, whether adopted by the Board of Directors or prescribed by the presiding person at the meeting, may include, without limitation, the following: (i) the establishment of an agenda or order of business for the meeting; (ii) rules and procedures for maintaining order at the meeting and the safety of those present; (iii) limitations on attendance at or participation in the meeting to stockholders of record of the corporation, their duly authorized and constituted proxies or such other persons as the presiding person of the meeting shall determine; (iv) restrictions on entry to the meeting after the time fixed for the commencement thereof; and (v) limitations on the time allotted to questions or comments by participants.The presiding person at any meeting of stockholders, in addition to making any other determinations that may be appropriate to the conduct of the meeting, shall, if the facts warrant, determine and declare to the meeting that a matter or business was not properly brought before the meeting and, if such presiding person should so determine, such presiding person shall so declare to the meeting, and any such matter or business not properly brought before the meeting shall not be transacted or considered.Unless and to the extent determined by the Board of Directors or the person presiding over the meeting, meetings of stockholders shall not be required to be held in accordance with the rules of parliamentary procedure. Section 1.13Notice of Stockholder Business and Nominations. (A)Annual Meetings of Stockholders.(1) Nominations of one or more individuals for election to the Board of Directors (each, a “Nomination,” and more than one, “Nominations”) and the proposal of business other than Nominations to be considered by the stockholders (“Business”) may be made at an annual meetings of stockholders only (a) pursuant to the corporation’s notice of meeting (or any supplement thereto), provided, however, that reference in the corporation’s notice of meeting to the election of directors or the election of the members of Board of Directors shall not include or be deemed to include Nominations, (b) by or at the direction of the Board of Directors, or (c) by an stockholder of the corporation who was a stockholder of record of the corporation at the time the notice provided for in this Section 1.13 is delivered to the Secretary, who is entitled to vote at the meeting and who complies with the notice procedures set forth in this Section 1.13. 5 (2)For Nominations or Business to be properly brought before an annual meeting by a stockholder pursuant to clause (c) of paragraph (A)(1) of this Section 1.13, the stockholder must have given timely notice thereof in writing to the Secretary and any proposed Business must constitute a proper matter for stockholder action.To be timely, a stockholder’s notice shall be delivered to the Secretary at the principal executive offices of the corporation not later than the close of business on the ninetieth (90th) day nor earlier than the close of business on the one hundred twentieth (120th) day prior to the first anniversary of the preceding year’s annual meeting (provided, however, that in the event that the date of the annual meeting is more than thirty (30) days before or more than seventy (70) days after such anniversary date, notice by the stockholder must be so delivered not earlier than the close of business on the one hundred twentieth (120th) day prior to such annual meeting and not later than the close of business on the later on the ninetieth (90th) day prior to such annual meeting or the tenth (10th) day following the day on which public announcement of the date of such meeting is first made by the corporation).In no event shall the public announcement of an adjournment or postponement of an annual meeting of stockholders of the corporation commence a new time period (or extend any time period) for the giving of a stockholder’s notice as describe above. Such stockholder’s notice shall set forth: (a) as to each Nomination to be made by such stockholder, (i) all information relating to the individual subject to such the Nomination that is required to be disclosed in solicitations of proxies for election of directors in an election contest, or is otherwise required, in each case pursuant to and in accordance with Regulation 14A under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), without regard to the application of the Exchange Act to either the Nomination or the corporation, and (ii) such individual’s written consent to being named in a proxy statement as a nominee and to serving as director if elected; (b) as to the Business proposed by such stockholder, a brief description of the Business, the text of the proposed Business (including the text of any resolutions proposed for consideration and in the event that such Business includes a proposal to amend the by-laws of the corporation, the language of the proposed amendment), the reasons for conducting such Business at the meeting and any material interest in such Business of such stockholder and the beneficial owner, if any, on whose behalf the proposal is made; and (c) as to the stockholder giving the notice and the beneficial owner, if any, on whose behalf the Nomination or Business is made (i) the name and address of such stockholder, as they appear on the corporation’s books, and such beneficial owner, (ii) the class, series and number of shares of capital stock of the corporation which are owned beneficially and of record by such stockholder and such beneficial owner, (iii) a representation that the stockholder is a holder of record of stock of the corporation entitled to vote at such meeting and such stockholder (or a qualified representative of such stockholder) intends to appear in person or by proxy at the meeting to propose such Nomination or Business, and (iv) a representation whether the stockholder or the beneficial owner, if any, intends or is part of a group which intends (x) to deliver by proxy statement and/or form of proxy to holders of at least the percentage of the corporation’s outstanding capital stock required to approve or adopt the Business or elect the nominee subject to the Nomination, and/or (y) otherwise to solicit proxies from stockholders of the corporation in support of such Nomination or Business; provided, however, that if the Business is otherwise subject to Rule 14a-8 (or any successor thereto) promulgated under the Exchange Act (“Rule 14a-8”), the foregoing notice requirements shall be deemed satisfied by a stockholder if the stockholder has notified the corporation of his, her or its intention to present such Business at an annual meeting of stockholders of the corporation in compliance with Rule 14a-8, and such Business has been included in a proxy 6 statement that has been prepared by the corporation to solicit proxies for such annual meeting of stockholders. The corporation may require any individual subject to such Nomination to furnish such other information as it may reasonably require to determine the eligibility of such individual subject to such Nomination to serve as a director of the corporation. (3)Notwithstanding anything in the second sentence of paragraph (A)(2) of this Section 1.13 to the contrary, in the event that the number of directors to be elected to the Board of Directors at an annual meeting is increased and there is no public announcement by the corporation naming the nominees for election to the additional directorships at least one hundred (100) days prior to the first anniversary of the preceding year’s annual meeting, a stockholder’s notice required by this Section 1.13 shall also be considered timely, but only with respect to nominees for election to the additional directorships, if it shall be delivered to the Secretary at the principal executive offices of the corporation not later than the close of business on the tenth (10th) day following the day on which such public announcement is first made by the corporation. (B)Special Meetings of Stockholders.Only such Business shall be conducted at a special meeting of stockholders of the corporation as shall have been brought before the meeting pursuant to the corporation’s notice of meeting; provided, however, that reference therein to the election of directors or the election of members of the Board of Directors shall not include or be deemed to include Nominations.Nominations may be made at a special meeting of stockholders of the corporation at which directors are to be elected pursuant to the corporation’s notice of meeting as aforesaid (1) by or at the direction of the Board of Directors, or (2) provided that the Board of Directors has determined that directors shall be elected at such meeting, by any stockholder of the corporation who is a stockholder of record at the time the notice provided for in this Section 1.13 is delivered to the Secretary, who is entitled to vote at the meeting and upon such election and who complies with the notice procedures set forth in this Section 1.13.In the event the corporation calls a special meeting of stockholders for the purpose of electing one or more directors to the Board of Directors, any such stockholder entitled to vote in such elections of directors may make Nominations of one or more individuals (as the case may be) for election to such position(s) as specified in the corporation’s notice of meeting, if the stockholder’s notice required by paragraph (A)(2) of this Section 1.13 shall be delivered to the Secretary at the principal executive offices of the corporation not earlier than the close of business on the one hundred twentieth (120th) day prior to such special meeting or the tenth (10th) day following the day on which public announcement is first made of the date of such special meeting and of the nominees proposed by the Board of Directors to be elected as such special meeting.In no event shall the public announcement of an adjournment or postponement of a special meeting of stockholders of the corporation commence a new time period (or extend any time period) for the giving of a stockholder’s notice as described above. (C)General.(1) Only individuals subject to a Nomination made in compliance with the procedures set forth in this Section 1.13 shall be eligible for election at an annual or special meeting of stockholders of the corporation, and only such business shall be conducted at an annual or special meeting of stockholders of the corporation as shall have been brought before such meeting in accordance with the procedures set forth in this Section 1.13.Except as otherwise provided by law, the person presiding over the meeting shall have the power 7 and duty (a) to determine whether a Nomination or any Business proposed to be brought before the meeting was made or proposed, as the case may be, in accordance with the procedures set forth in this Section 1.13, and (b) if any proposed Nomination or Business shall be disregarded or that such Nomination or Business shall not be considered or transacted. Notwithstanding the foregoing provisions of this Section 1.13, if the stockholder (or a qualified representative of the stockholder) does not appear at the annual or special meeting of stockholders of the corporation to present a Nomination or Business, such Nomination or Business shall be disregarded and such Nomination or Business shall not be considered or transacted, notwithstanding that proxies in respect of such vote may have been received by the corporation. (2)For purposed of this Section 1.13, “public announcement” shall include disclosure in a press release reported by the Dow Jones News Service, Associated Press or comparable national news service or in a document publicly filed by the corporation with the Securities and Exchange Commission pursuant to Section 13, 14, and 15(d) of the Exchange Act (or any successor thereto). (3)Nothing in this Section 1.13 shall be deemed to affect any (a) rights or obligations, if any, of stockholders with respect to inclusion of proposals in the corporation’s proxy statement pursuant to Rule 14a-8 (to the extent the corporation or such proposals are subject to Rule 14a-8), or (b) rights, if any, of the holders of any series of Preferred Stock to elect directors pursuant to any applicable provisions of the certificate of incorporation. ARTICLE II Board of Directors Section 2.1Number; Qualifications. The Board of Directors shall consist of one or more members, the number thereof to be determined from time to time by resolution of the Board of Directors.Except with respect to newly created directorships resulting from an increase in the authorized number of directors or any vacancies on the Board of Directors resulting from death, resignation, retirement, disqualification, removal or other cause, each director shall be elected by a majority of the votes cast with respect to the nominee for election to the Board of Directors at any meeting of stockholders at which directors are to be elected and a quorum is present, provided, however, that the directors shall be elected by a plurality of the votes cast at any meeting of stockholders at which directors are to be elected, a quorum is present and a stockholder or stockholders of the corporation has or have (i) nominated one or more individuals for election to the Board of Directors in compliance with Section 1.13 of these by-laws such that the number of nominees for election to the Board of Directors exceeds the number of open seats, and (ii) not withdrawn such Nomination or Nominations on or prior to the tenth (10th) day preceding the date the corporation first mails its notice of such meeting to the stockholders.For purposes of this Section 2.1, a “majority of the votes cast” means that the number of shares voted “for” a nominee for election to the Board of Directors exceeds the votes cast “against” such nominee.Directors need not be stockholders. Section 2.2Election; Resignation; Vacancies. The Board of Directors shall initially consist of the person or persons named as directors in the certificate of incorporation or elected by the incorporator of the corporation, and each director so elected shall hold office until the first 8 annual meeting of stockholders and until his or her successor is duly elected and qualified. At the first annual meeting of stockholders and at each annual meeting thereafter, the stockholders shall elect directors each of whom shall hold office for a term of one (1) year or until his or her successor is duly elected and qualified, subject to such director’s earlier death, resignation, disqualification or removal. Any director may resign at any time upon notice to the corporation. Unless otherwise provided by law or the certificate of incorporation, newly created directorships resulting from an increase in the authorized number of directors or any vacancies on the Board of Directors resulting from death, resignation, retirement, disqualification, removal or other cause shall be filled solely and exclusively by a majority of the directors then in office, although less than a quorum, or by the sole remaining director. Any director so elected shall hold office until the expiration of the term of office of the director whom he or she has replaced and until his or her successor is elected and qualified. Section 2.3Regular Meetings. Regular meetings of the Board of Directors may be held at such places within or without the State of Delaware and at such times as the Board of Directors may from time to time determine. Section 2.4Special Meetings. Special meetings of the Board of Directors may be held at any time or place within or without the State of Delaware whenever called by the Chief Executive Officer, President, the Secretary, or by any member of the Board of Directors.Notice of a special meeting of the Board of Directors shall be given by the person or persons calling the meeting at least twenty-four (24) hours before the special meeting. Section 2.5Telephonic Meetings Permitted. Members of the Board of Directors, or any committee designated by the Board of Directors, may participate in a meeting thereof by means of conference telephone or other communications equipment by means of which all persons participating in the meeting can hear each other, and participation in a meeting pursuant to this by-law shall constitute presence in person at such meeting. Section 2.6Quorum; Vote Required for Action. At all meetings of the Board of Directors the directors entitled to cast a majority of the votes of the whole Board of Directors shall constitute a quorum for the transaction of business.Except in cases in which the certificate of incorporation, these by-laws or applicable law otherwise provides, a majority of the votes entitled to be cast by the directors present at a meeting at which a quorum is present shall be the act of the Board of Directors. Section 2.7Organization. Meetings of the Board of Directors shall be presided over by the Chairperson of the Board, if any, or in his or her absence by the Vice Chairperson of the Board, if any, or in his or her absence by the Chief Executive Officer, or in his or her absence by the President, or in their absence by a chairperson chosen at the meeting.The Secretary shall act as secretary of the meeting, but in his or her absence the chairperson of the meeting may appoint any person to act as secretary of the meeting. Section 2.8Action by Unanimous Consent of Directors. Unless otherwise restricted by the certificate of incorporation or these by-laws, any action required or permitted to be taken at any meeting of the Board of Directors, or of any committee thereof, may be taken without a meeting if all members of the Board of Directors or such committee, as the case may be, consent 9 thereto in writing or by electronic transmission and the writing or writings or electronic transmissions are filed with the minutes of proceedings of the board or committee in accordance with applicable law. ARTICLE III Committees Section 3.1Committees. The Board of Directors may designate one or more committees, each committee to consist of one or more of the directors of the corporation.The Board of Directors may designate one or more directors as alternate members of any committee, who may replace any absent or disqualified member at any meeting of the committee.In the absence or disqualification of a member of the committee, the member or members thereof present at any meeting and not disqualified from voting, whether or not he, she or they constitute a quorum, may unanimously appoint another member of the Board of Directors to act at the meeting in place of any such absent or disqualified member.Any such committee, to the extent permitted by law and to the extent provided in the resolution of the Board of Directors or these by-laws, shall have and may exercise all the powers and authority of the Board of Directors in the management of the business and affairs of the corporation, and may authorize the seal of the corporation to be affixed to all papers which may require it. Section 3.2Committee Rules. Unless the Board of Directors otherwise provides, each committee designated by the Board of Directors may make, alter and repeal rules for the conduct of its business.In the absence of such rules each committee shall conduct its business in the same manner as the Board of Directors conducts its business pursuant to Article II of these by-laws. ARTICLE IV Officers Section 4.1Executive Officers; Election; Qualifications; Term of Office, Resignation; Removal; Vacancies. The Board of Directors shall elect a Chief Executive Officer, President and Secretary, and it may, if it so determines, choose a Chairperson of the Board and a Vice Chairperson of the Board from among its members.The Board of Directors may also choose one or more Vice Presidents, one or more Assistant Secretaries, a Treasurer and one or more Assistant Treasurers and such other officers as it shall from time to time deem necessary or desirable.Each such officer shall hold office until the first meeting of the Board of Directors after the annual meeting of stockholders next succeeding his or her election, and until his or her successor is elected and qualified or until his or her earlier death, resignation or removal.Any officer may resign at any time upon written notice to the corporation.The Board of Directors may remove any officer with or without cause at any time, but such removal shall be without prejudice to the contractual rights of such officer, if any, with the corporation.Any number of offices may be held by the same person.Any vacancy occurring in any office of the corporation by death, resignation, removal or otherwise may be filled for the unexpired portion of the term by the Board of Directors at any regular or special meeting. 10 Section 4.2Powers and Duties of Executive Officers. The officers of the corporation shall have such powers and duties in the management of the corporation as may be prescribed in a resolution by the Board of Directors and, to the extent not so provided, as generally pertain to their respective offices, subject to the control of the Board of Directors.The Board of Directors may require any officer, agent or employee to give security for the faithful performance of his or her duties. Section 4.3Appointing Attorneys and Agents; Voting Securities of Other Entities. Unless otherwise provided by resolution adopted by the Board of Directors, the Chairperson of the Board, the Chief Executive Officer, the President or any Vice President may from time to time appoint an attorney or attorneys or agent or agents of the corporation, for, in the name and on behalf of the corporation, to cast the votes which the corporation may be entitled to cast as the holder of stock or other securities in any other corporation or other entity, any of whose stock or other securities may be held by the corporation, at meetings of the holders of the stock or other securities of such other corporation or other entity, or to consent in writing, in the name of the corporation as such holder, to any action by such other corporation or other entity, and may instruct the person or persons so appointed as to the manner of casting such votes or giving such consents, and may execute or cause to be executed for, in the name and on behalf of the corporation and under its corporate seal or otherwise, all such written proxies or other instruments as he or she may deem necessary or proper. Any of the rights set forth in this Section 4.3 which may be delegated to an attorney or agent may also be exercised directly by the Chairperson of the Board, the Chief Executive Officer, the President or any Vice President. ARTICLE V Stock Section 5.1Certificates. All shares of capital stock of the corporation shall be represented by certificates, provided that the Board of Directors may provide by resolution or resolutions that some or all of any or all classes or series of its stock shall be uncertificated shares.Any such resolution shall not apply to shares represented by a certificate until such certificate is surrendered to the corporation.Every holder of stock represented by certificates shall be entitled to have a certificate signed by or in the name of the corporation by the Chairperson or Vice Chairperson of the Board of Directors, if any, or the President or a Vice President, and by the Treasurer or an Assistant Treasurer, or the Secretary or an Assistant Secretary, certifying the number of shares owned by such holder in the corporation. Any of or all the signatures on the certificate may be a facsimile.In case any officer, transfer agent or registrar who has signed or whose facsimile signature has been placed upon a certificate shall have ceased to be such officer, transfer agent, or registrar before such certificate is issued, it may be issued by the corporation with the same effect as if such person were such officer, transfer agent, or registrar at the date of issue.The corporation shall not have the power to issue a certificate in bearer form. Section 5.2Lost, Stolen or Destroyed Stock Certificates; Issuance of New Certificates. The corporation may issue a new certificate of stock in the place of any certificate theretofore issued by it, alleged to have been lost, stolen or destroyed, and the corporation may require the owner of the lost, stolen or destroyed certificate, or such owner’s legal representative, to give the 11 corporation a bond sufficient to indemnify it against any claim that may be made against it on account of the alleged loss, theft or destruction of any such certificate or the issuance of such new certificate. ARTICLE VI Indemnification Section 6.1Right to Indemnification. The corporation shall indemnify and hold harmless, to the fullest extent permitted by applicable law as it presently exists or may hereafter be amended, any person (a “Covered Person”) who was or is made or is threatened to be made a party or is otherwise involved in any action, suit or proceeding, whether civil, criminal, administrative or investigative (a “proceeding”), by reason of the fact that he or she, or a person for whom he or she is the legal representative, is or was a director or officer of the corporation or, while a director or officer of the corporation, is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation or of a partnership, joint venture, trust, enterprise or nonprofit entity, including service with respect to employee benefit plans, against all liability and loss suffered and expenses (including attorneys’ fees) reasonably incurred by such Covered Person.Notwithstanding the preceding sentence, except as otherwise provided in Section 6.3, the corporation shall be required to indemnify a Covered Person in connection with a proceeding (or part thereof) commenced by such Covered Person only if the commencement of such proceeding (or part thereof) by the Covered Person was authorized in the specific case by the Board of Directors. Section 6.2Prepayment of Expenses. The corporation shall to the fullest extent not prohibited by applicable law as it presently exists or may hereafter be amended, pay the expenses (including attorneys’ fees) incurred by a Covered Person in defending any proceeding in advance of its final disposition, provided, however, that, to the extent required by law, such payment of expenses in advance of the final disposition of the proceeding shall be made only upon receipt of an undertaking by the Covered Person to repay all amounts advanced if it should be ultimately determined that the Covered Person is not entitled to be indemnified under this Article VI or otherwise. Section 6.3Claims. If a claim for indemnification (following the final disposition of such action, suit or proceeding) or advancement of expenses under this Article VI is not paid in full within thirty (30) days after a written claim therefor by the Covered Person has been received by the corporation, the Covered Person may file suit to recover the unpaid amount of such claim and, if successful in whole or in part, shall be entitled to be paid the expense of prosecuting such claim.In any such action the corporation shall have the burden of proving that the Covered Person is not entitled to the requested indemnification or advancement of expenses under applicable law. Section 6.4Nonexclusivity of Rights. The rights conferred on any Covered Person by this Article VI shall not be exclusive of any other rights which such Covered Person may have or hereafter acquire under any statute, provision of the certificate of incorporation, these by-laws, agreement, vote of stockholders or disinterested directors or otherwise. 12 Section 6.5Other Sources. The corporation’s obligation, if any, to indemnify or to advance expenses to any Covered Person who was or is serving at its request as a director, officer, employee or agent of another corporation, partnership, joint venture, trust, enterprise or nonprofit entity shall be reduced by any amount such Covered Person may collect as indemnification or advancement of expenses from such other corporation, partnership, joint venture, trust, enterprise or non-profit enterprise. Section 6.6Amendment or Repeal. Any repeal or modification of the foregoing provisions of this Article VI shall not adversely affect any right or protection hereunder of any Covered Person in respect of any act or omission occurring prior to the time of such repeal or modification. Section 6.7Other Indemnification and Prepayment of Expenses. This Article VI shall not limit the right of the corporation, to the extent and in the manner permitted by law, to indemnify and to advance expenses to persons other than Covered Persons when and as authorized by appropriate corporate action. ARTICLE VII Miscellaneous Section 7.1Fiscal Year. The fiscal year of the corporation shall be determined by resolution of the Board of Directors. Section 7.2Seal.The corporate seal shall have the name of the corporation inscribed thereon and shall be in such form as may be approved from time to time by the Board of Directors. Section 7.3Manner of Notice. Except as otherwise provided herein or permitted by applicable law, notices to directors and stockholders shall be in writing and delivered personally or mailed to the directors or stockholders at their addresses appearing on the books of the corporation.Notice to directors may be given by telecopier, telephone or other means of electronic transmission. Section 7.4Waiver of Notice of Meetings of Stockholders, Directors and Committees. Any waiver of notice, given by the person entitled to notice, whether before or after the time stated therein, shall be deemed equivalent to notice.Attendance of a person at a meeting shall constitute a waiver of notice of such meeting, except when the person attends a meeting for the express purpose of objecting, at the beginning of the meeting, to the transaction of any business because the meeting is not lawfully called or convened.Neither the business to be transacted at nor the purpose of any regular or special meeting of the stockholders, directors, or members of a committee of directors need be specified in a waiver of notice. Section 7.5Form of Records. Any records maintained by the corporation in the regular course of its business, including its stock ledger, books of account, and minute books, may be kept on, or by means of, or be in the form of, any information storage device or method, provided that the records so kept can be converted into clearly legible paper form within a reasonable time. 13 Section 7.6Amendment of By-Laws. These by-laws may be altered, amended or repealed, and new by-laws made, by the Board of Directors, but the stockholders may make additional by-laws and may alter and repeal any by-laws whether adopted by them or otherwise.Any by-law that is to be made, altered, amended or repealed by the stockholders of the corporation shall receive the affirmative vote of the holders of at least sixty-six and two-thirds percent (662/3%) in voting power of the then outstanding shares of capital stock of the corporation entitled to vote. Section 7.7Forum for Adjudication of Disputes.Unless the corporation consents in writing to the selection of an alternative forum, the sole and exclusive forum for (i) any derivative action or proceeding brought on behalf of the corporation, (ii) any action asserting a claim of breach of a fiduciary duty owed by any director, officer or other employee of the corporation to the corporation or the corporation’s stockholders, (iii) any action asserting a claim arising pursuant to any provision of the General Corporation Law of the State of Delaware, or (iv) any action asserting a claim governed by the internal affairs doctrine shall be a state or federal court located within the State of Delaware, in all cases subject to such court having personal jurisdiction over the indispensible parties named as defendants.Any person or entity purchasing or otherwise acquiring any interest in shares of capital stock of the corporation shall be deemed to have notice of and consented to the provisions of this Section 7.7. 14
en	wikipedia	N/A	The 2018–19 season was Al-Qadsiah's fourth consecutive season in the Pro League and 52nd year in their existence. Along with competing in the Pro League, the club also participated in the King Cup. The season covers the period from 1 July 2018 to 30 June 2019. Players Squad information Out on loan Transfers In Loans in Out Loans out Competitions Overall Last Updated: 16 May 2019 Saudi Pro League League table Results summary Results by round Matches All times are local, AST (UTC+3). King Cup All times are local, AST (UTC+3). Statistics Squad statistics As of 16 May 2019. \|- ! colspan=16 style=background:#dcdcdc; text-align:center\|Goalkeepers \|- ! colspan=16 style=background:#dcdcdc; text-align:center\|Defenders \|- ! colspan=16 style=background:#dcdcdc; text-align:center\|Midfielders \|- ! colspan=16 style=background:#dcdcdc; text-align:center\|Forwards \|- ! colspan=14 style=background:#dcdcdc; text-align:center\| Players sent out on loan this season \|- ! colspan=14 style=background:#dcdcdc; text-align:center\| Player who made an appearance this season but have left the club \|} Goalscorers Last Updated: 16 May 2019 Assists Last Updated: 16 May 2019 Clean sheets Last Updated: 1 March 2019 References Al-Qadisiyah FC seasons Qadsiah
en	wikipedia	N/A	Lafitte (; ) is a commune in the Tarn-et-Garonne department in the Occitanie region in southern France. Its inhabitants are called Lafittois. Geography Town located along the main road 14 between Castelsarrasin, and Beaumont-de-Lomagne. History The history of this quoted is linked to its origin to religion as we can apprehend below in the excerpt from the dictionary of Parishes of Pierre Gayne in 1978. LAFITTE evokes these stones "stuck in the ground, or standing stones, prehistoric monuments, including the religious significance is unknown. Was there in this place a menhir Christianized thereafter to give birth to a chapel dedicated to St. John the Baptist? It would be hard to say. Anyway, the parish has been mentioned since the late 12th century under the name of St. Jean of Montanhac, and was assigned as her neighbors in the 13th century by the Bishop of Toulouse in the monastery Belleperche; the Father held until the Revolution the right of patronage and shared the tithes with the priest who was receiving a pension minimum. It was sometimes combined with that of Cordes-Tolosannes, including the 16th century. Suppressed by the Concordat of 1801 and then attached to Labourgade, it was restored by an imperial decree in 1812 after a petition from the inhabitants. Its population has declined steadily, as elsewhere in rural areas, since the middle of last century, however, there was a resident priest until 1967. The church once stood in the cemetery, roughly equidistant from the various hamlets of the commune. The choice of location fell on the village of Lafitte, more important than others and with the school already, but the rivalries of the various sections prevented, despite the urgency of the project. In 1867 local residents chosen by subscription only did the cost of a new church, where Mass was celebrated for the first time in January 1870, the Sunday of the Epiphany. This was for several years the cause of great excitement in the parish, including a significant portion long refused to recognize their new church and to attend religious services. Finally, the old church Montanhac, struck first with a forbidden, then lost his title church was demolished by order prefecture in 1882, and accepted that of Lafitte in 1885 as communal property. In 1899, when the divisions ceased, the tower was built. This church, like the old, the word's Beheading of St. John the Baptist. It is Gothic Revival, the square tower is damped by an arrow in frame covered with slates. From a former altar in gilded wood, 18th century, there are only two life-size statues: St. Helena (mother of Constantine) and Saint Francis de Sales. See also Communes of the Tarn-et-Garonne department References Communes of Tarn-et-Garonne
en	wikipedia	N/A	Nature Via Nurture: Genes, Experience, and What Makes us Human is a 2003 book by Matt Ridley, in which Ridley discusses the interaction between environment and genes and how they affect human development. It was the 2003 winner of the National Academies Communication Award for best creative work that helps the public understanding of topics in science, engineering or medicine. Reviews Publication Republished as The Agile Gene: How Nature Turns on Nurture (). Books by Matt Ridley Genetics books HarperCollins books 2003 non-fiction books
en	wikipedia	N/A	John Joseph Daly (22 February 1880 – 11 March 1969) was an Irish runner who won a silver medal in the steeplechase at the 1904 Summer Olympics. He competed for Ireland at the International Cross Country Championships of 1903–1906 and won two silver team medals; individually he won a bronze in 1903 and finished fourth in 1904 and 1906. When not competing for Ireland as a member of the Gaelic Athletic Association, Daly entered races as a member of the Irish American Athletic Club. Biography Daly competed in the 2590 metre steeplechase at the 1904 Summer Olympics held in St Louis, United States and won the silver medal. Daly represented Ireland. After the Olympics Daily stayed in North America for two years, and later that year won the Canadian mile and two-mile championships. In 1906 Daly and two other athletes, Con Leahy and Peter O'Connor, were entered for the Intercalated Games in Athens by the IAAA and GAA, representing Ireland, and were given green blazers and caps with a gold shamrock, and an Irish flag (the Erin Go Bragh flag). However, the rules of the Olympics were subsequently changed so that only athletes nominated by National Olympic Committees were eligible to compete. Since Ireland did not have an Olympic Committee, the British Olympic Council claimed the three athletes their own, with Daly and his fellow athletes being registered as competing for Britain. Later, O'Connor won the silver medal in the long jump, and was enraged to see the Union Jack raised for his medal ceremony. In what became the first political protest in modern Olympic history, O'Connor scaled the flagpole, took down the Union Jack, and replaced it with the Irish flag. As officials and stadium security moved to intervene, Daly stood guard at the bottom of the pole with Irish-American wrestler Con O'Kelly, with Irish and American fans invading the field to assist them. At those Games Daly finished third in the five-mile competition, but was disqualified for obstructing Edward Dahl. He abandoned his marathon race after 18 miles due to blisters and an ankle injury, which resulted in a three-day hospitalisation. After 1906 Daly mostly raced in the United States, where he later became a successful New York businessman. He was selected to compete for Great Britain and Ireland at the London 1908 Olympics, but did not compete. In 1907 he enjoyed his greatest successes, winning the 5 mile and 10 mile U.S. A.A.U. titles and the Canadian 3 mile title. In 1909, running for the Irish American Athletic Club, he came in second place in the Yonkers Marathon, in a time of 2 hours 55 minutes and 44 and 4/5 seconds. This athlete is not to be confused with the Private John Daly (Connaught Rangers) who ran for Ireland at the 1911 International Cross Country Championships in Caerleon, Wales. References External links profile Winged Fist Organization 1880 births 1969 deaths Irish male long-distance runners Irish male steeplechase runners Olympic silver medallists for Great Britain Athletes (track and field) at the 1904 Summer Olympics Olympic athletes of Great Britain GAA people from County Galway Medalists at the 1904 Summer Olympics Olympic silver medalists in athletics (track and field) Irish emigrants to the United States (before 1923)
es	other	N/A	DECRETO 3410 DE 1983 DECRETO34101983198312 script var date = new Date(14/12/1983); document.write(date.getDate()); script falsefalseDIARIO OFICIAL. AÑO CXX. N. 36419. 26, DICIEMBRE, 1983. PAG.1345.MINISTERIO DE HACIENDA Y CRÉDITO PÚBLICOpor el cual se fijan las informaciones que se deben suministrar en los anexos de la declaración de renta y complementarios y se establecen las condiciones y cuantías para la obligación de firmar la declaración de renta y complementarios por contador público o revisor fiscal.VigentefalsefalsefalsefalseDECRETO ORDINARIO26/12/198314/12/19833641913451 DIARIO OFICIAL. AÑO CXX. N. 36419. 26, DICIEMBRE, 1983. PAG.1345. Derogado Artículo 154 DECRETO 2503 de 1987 Modificado Artículo 22 LEY 50 de 1984 por el cual se fijan las informaciones que se deben suministrar en los anexos de la declaración de renta y complementarios y se establecen las condiciones y cuantías para la obligación de firmar la declaración de renta y complementarios por contador público o revisor fiscal. El Presidente de la República de Colombia, en ejercicio de las facultades extraordinarias conferidas por la Ley 9o de 1983, Artículo 1 o. Los contribuyentes no obligados a llevar libros de contabilidad, deben discriminar en los anexos de su declaración de renta y complementarios, la siguiente información tributaria. 1. Apellidos y nombre orazón social y NIT de cada una de las personas o entidades que les hubieren practicado retención en la fuente, concepto y valor de la retención y ciudad donde les fue practicada, cualquiera que fuere su cuantía. Cuando se trate de retención en la fuente por concepto de descuentos provenientes de títulos con descuento, sólo deberá informarse el concepto, monto de la utilidad por descuentos, valor de la retención y clase de títulos que la generaron. 2. Apellidos y nombre o razón social y NIT de cada uno de los beneficiarios de pagos que dan derecho a descuentos tributarios, con indicación del concepto y del valor anual acumulada de los pagos efectuados a cada beneficiario, cualquiera que fuere su cuantía. 3. Apellidos y nombre o razón social y NIT de cada uno de los beneficiarios de pagos que constituyan costo o deducción, incluída la compra de activos fijos o movibles, en los casos en los cuales el valor anual acumulado de los pagos efectuados a un mismo beneficiario exceda de veinte mil pesos ($ 20.000.00), con indicación de dicho valor y del concepto de los pagos. 4. Apellidos y nombre o razón social y NIT de cada una de las personas o entidades de quienes se recibieron ingresos, en los casos en los cuales el valor individual de uno o varios de los pagos que constituyan ingreso para el contribuyente recibidos de una misma persona o entidad exceda de trescientos mil pesos ($ 300.000 00), con indicación del concepto y del valor anual acumulado de dichos pagos. 5. Apellidos y nombre o razón social y NIT de cada una de las personas o entidades de quienes se recibieron ingresos para terceros y de los terceros a cuyo nombre se recibieron los ingresos, en los casos en los cuales el valor anual acumulado del ingreso recibido para un mismo tercero exceda de veinte mil pesos ($ 20.000.00), con indicación de dicho valor y del concepto del ingreso. 6. Apellidos y nombre o razón social y NIT de cada uno de los acreedores por pasivos de cualquier índole cuya cuantía individual en el último día del año o período gravable exceda de veinte mil pesos ($ 20.000.00), con indicación del valor de la deuda. 7. Apellidos y nombre o razón social y NIT de cada uno de los deudores por concepto de créditos activos que en el último día del año o período gravable excedan de cuatrocientos mil pesos ($ 400.000.00), con indicación del valor de dichos créditos. 8. Las demás informaciones solicitadas en el artículo 3o del presente Decreto en cuanto les sean aplicables a cada contribuyente. Artículo 2 o. Los contribuyentes obligados a llevar libros de contabilidad, deben discriminar en los anexos de su declaración de renta, la siguiente información tributaria: 1. Apellidos y nombre o razón social y NIT de cada una de las personas o entidades que les hubieren practicado retención en la fuente, concepto y valor de la retención y ciudad donde les fue practicada, cualquiera que fuere su cuantía. Cuando se trate de retención en la fuente por concepto de descuentos provenientes de títulos con descuento, sólo de berá informarse el concepto, monto de la utilidad por descuentos, valor de la retención y clase de títulos que la generaron. 2. Apellidos y nombre o razón social y NIT de cada tino de los beneficiarios de pagos que dan derecho a descuentos tributarios, con indicación del concepto y del valor anual acumulado de los pagos efectuados a cada beneficiario, cualquiera que fuere su cuantía. 3. Apellidos y nombre o razón social y NIT de cada uno de los beneficiarios de pagos o abonos en cuenta que constituyan costo o deducción, incluida la compra de activos fijos o movibles, cuya cuantía individual exceda de cincuenta mil pesos ($ 50.000.00), con indicación del concepto y del valor anual acumulado de dichos pagos o abonos por beneficiario. 4. Apellidos y nombre o razón social y NIT de cada una de las personas o entidades de quienes se recibieron ingresos, en los casos en los cuales el valor individual de uno o varios de los pagos o abonos en cuenta que constituyan ingreso para el contribuyente recibidos de una misma persona o entidad exceda de trescientos mil pesos ($ 300.000.00), con indicación del concepto y del valor anual acumulado de dichos pagos o abonos. 5. Apellidos y nombre o razón social y NIT de cada una de las personas o entidades de quienes se recibieron ingresos para terceros y de los terceros a cuyo nombre se recibieronlos ingresos en los casos en los cuales el valor anual acumulado del ingreso recibido para un mismo tercero exceda de cincuenta mil pesos ($ 50.000.00), con indicación dedicho valor y del concepto del ingreso. 6. Apellidos y nombre o razón social y NIT de cada uno de los acreedores por pasivos de cualquier índole que en el último día del año o período gravable excedan de cincuenta mil pesos ($ 50.00010), con indicación del valor de la deuda. Cundo se trate de títulos y certificados de depósito a término emitidos a nombre de dos o más personas con la expresión "y/o" por entidades sometidas a la vigilancia de la Superintendencia Bancaria deberá, además de la información anterior, suministrarse la identificación de cada uno de los beneficiarios. Los pasivos de estas últimas entidades con depositantes de cuentas de ahorro y cuentas corrientes sólo deberán informarse a partir de cuatrocientos mil pesos ($ 400.000.00). 8. Las demás informaciones solicitadas en el artículo 3o delpresente Decreto en cuanto les sean aplicables a cada contribuyente. Parágrafo. Para los efectos de los numerales 3 y 6 del presente artículo, cuando por razones de carácter legal no sea posible discriminar con precisión la información allí solicitada, la Dirección General de Impuestos Nacionales conceptuará sobre dicha imposibilidad con el fin de que tal información no deba allegarse con la respectiva declaración. Artículo 3 o. Sin perjuicio de lo dispuesto en los artículos anteriores, en cuanto les sean aplicables los hechos de que trata el presente artículo, los contribuyentes deberán suministra en los anexos de la respectiva declaración la siguiente información: 1. La información patrimonial de los siguientes bienes poseídos en el último día del año o período gravable: a) Nombre de la entidad, número, clase de cuenta y valor de los saldos en cuentas de ahorro, cuentas corrientes y depósitos ordinarios en entidades financieras; b).Razón social y NIT de las sociedades en las cuales poseían acciones o derechos sociales, cantidad, costo fiscal y valor patrimonial de los mismos. Cuando se trate de sociedades de responsabilidad limitada y asimiladas, deberá informarse, además, la Administración de Impuestos donde éstas declaren; c) Número de placa o matrícula, clase, marca, modelo y valor de cada uno de los vehículos poseídos; d) Número de escritura de adquisición y de matrícula inmobiliaria o registro, dirección o ubicación, costo fiscal y valor patrimonial de cada uno de los bienes inmuebles poseídos; e. La identificación de los bienes depreciables cuyo valor en libros sea superior a cien mil pesos ($100 000.00), con indicación del costo y fecha de adquisición, valor de la depreciación solicitada en el ejercicio y valor de la depreciación acumulada; f) Adicionalmente, deberán suministrarse las informaciones a que se refiere el artículo 7o del Decreto 2595 de 1979 relacionadas con aquellos activos fijos, muebles e inmuebles, cuyo costo haya sido reajustado durante el respectivo período gravable. 2. Cuando dentro de la actividad económica esté incluida la de ganadería, se deberá acompañar el inventario de ganado mayor que contenga la información a que se refiere el artículo 13 del Decreto 2595 del 1979. Esta información se hace extensiva respecto de los ganados de cuentas en participación. 3. Cuando dentro de la actividad económica estén incluidas las de ganadería y/o agricultura, las personas jurídicas y sociedades de hecho deberán discriminar los factores que han intervenido en la depuración de su renta ganadera y/o agrícola. 4. Para los efectos de los incisos 3o y 4o del literal a) del artículo 2o del Decreto 2579 de 1983, las sucursales en Colombia de sociedades u otras entidades extranjeras deberán identificar las cuentas del balance donde aparezca identificada la retención de utilidades. 5. Las filiales, subsidiarias, sucursales o agencias de sociedades extranjeras deberán acompañar el detalle de las cuentas por utilidades y por otros conceptos con sus casas matrices u oficinas principales del exterior, indicando en cada caso, la fecha, valor y concepto de los cargos o abonos realizados sobre tales cuentas. 6. Las sociedades de responsabilidad limitada y asimiladas, en cuyo capital participe la inversiónextranjera, deberán acompañar a su declaración de renta y patrimonio un detalle del movimiento de las cuentas con sus socios o partícipes que tengan el carácter de inversionistas extranjeros, con indicación de la fecha, valor y concepto de los cargos y abonos realizados sobre tales cuentas. 7.Las sociedades de responsabilidad limitada y asimiladas deberán informar los apellidos y nombre o razón social y NIT de los respectivos socios, comuneros o asociados, con indicación de los valores distribuídos a título de renta, ganancia ocasional, ingreso no constitutivo de renta ni de ganancia ocasional, descuentos tributarios y aportes patrimoniales, así como la Administración de Impuestos donde declaran los socios, comuneros o asociados. 8. Las sociedades o entidades que tengan el carácter de matrices deberán informar la razón social, NIT y dirección de cada una de las subsidiarias y filiales. 9. Cuando se enajenen activos fijos deberá suministrarse la siguiente información: b) Costo y fecha de adquisición; c) Avalúo catastral cuando se trate de bienes raíces; d) Costo fiscal en el momento de la enajenación; e) Valor de la depreciación acumulada; Artículo 4 o. Cuando la información discriminada d que tratan los artículos 1o, 2o y 3o del presente Decreto se suministre en los cuadros que figuran en el formulario de declaración de renta y complementarios, no será necesario acompañarla en los anexos de la misma. Artículo 5 o.Los fondos mutuos de inversión, las corporaciones o asociaciones sin ánimo de lucro; las instituciones de utilidad común o fundaciones de interés público o social y las demás entidades que por Ley no son contribuyentes o no están sujetas al impuesto de renta y complementarios, deberán discriminar en los anexos de su declaración simplificada la siguiente información: 1. Apellidos y nombre o razón social y NIT de cada una de las personas o entidades de las cuales se recibieron ingresos por concepto de donaciones, en los casos en los cuales el valor individual de uno o varios de los pagos que constituyan ingreso para el donatario recibidos de una misma persona o entidad exceda de trescientos mil pesos ($ 300.000.00), con indicación del valor anual acumulado de dichos pagos. 2. Apellidos y nombre o razón social y NIT de cada une de los beneficiarios de pagos, en los casos en los cuales el valor anual acumulado de los pagos efectuados a un mismo beneficiario exceda de veinte mil pesos ($ 20.000.00), con indicación de dicho valor y del concepto de los pagos. 3. Un balance general a 31 de diciembre del año gravable correspondiente y un estado de pérdidas y ganancias del ejercicio. Parágrafo. Las entidades oficiales que no tengan la calidad de contribuyentes, solamente deberán presentar las informaciones a que se refiere el numeral 2o de este artículo, sobre aquellos pagos no sometidos a retención en la fuente cuya cuantía individual exceda de quinientos mil pesos ($ 500.000.00). Artículo 6 o. Las informaciones a que hacen referencia lo artículos 1o, 2o, 3oy 5o inclusive del presente Decreto, deberán presentarse en los formatos que para el efecto señale la Dirección General de Impuestos Nacionales. Cuando esta información se presente en medios magnéticos deberán cumplirse las especificaciones técnicas que señale la mencionada Dirección. En todos los casos, junto con la información solicitada en dichos artículos, deberán informarse los apellidos y nombre o razón social, el nombre tributario y el NIT del declarante que presenta dicha información y la Administración donde se presenta. Artículo 7 o. Entiéndese por NIT el número que asigna la Dirección General de Impuestos Nacionales para efectos de identificación tributaria. Artículo 8 o. Para dar cumplimiento a las exigencias de este Decreto en materia de información tributaria, el pagador de la empresa o el contribuyente, según el caso, podrá exigir al beneficiario del pago o a la persona de quien se recibe el ingreso la exhibición del documento donde conste el número de identificación tributaria (NIT). Artículo 9 o. La información que deba suministrarse en los anexos de la declaración de renta, se acompañará al formulario dentro del plazo legal para declarar, o dentro de los dos (2) meses siguientes al vencimiento de dicho plazo. Cuando esta información se presente dentro de los dos (2) meses siguientes al vencimiento del plazo legal para declarar y modifique los datos consignados en el formulario, deberá simultáneamente acompañarse un nuevo formulario completamente diligenciado que reemplazará la totalidad de la información suministrada en el formulario anterior. Artículo 10. Los contribuyentes del impuesto sobre la rentay complementarios que en su liquidación privada se autoliquiden un impuesto a cargo por concepto de renta, ganancias ocasionales y patrimonio, que supere en el porcentaje que se indica en este artículo, el impuesto a cargo por los mismos conceptos que figure en su liquidación privada del año gravable inmediatamente anterior, estarán exonerados de presentar la información tributaria exigida en el presente Decreto, con excepción de la contenida en los siguientes artículos del mismo: 1. La solicitada en el numeral 1o del artículo 1o. 2. La solicitada en el numeral 3o del artículo 1o, en cuanto se refiera a pagos que constituyan costo o deducción efectuados a un mismo beneficiario sobre los cuales no se se hubiere practicado retención en la fuente y cuyo valor anual acumulado exceda de doscientos mil pesos ($ 200.000.00). 3. La solicitada en el numeral 1o del artículo 2o. 4. La solicitada en el numeral 3o del artículo 2o, en cuanto se refiera a pagos o abonos en cuenta que constituyan costo o deducción efectuados a un mismo beneficiario sobre los cuales no se hubiere practicado retención en la fuente y cuya cuantía individual exceda de trescientos mil pesos ($ 300.000.00). La solicitada en los literales b) y f) del numeral 1o y en los numerales 4o, 5o, 6o, 7o y 8o del artículo 3o. El porcentaje a que hace referencia el inciso primero de este artículo será el que se obtenga de aproximar al porcentaje entero más cercano, el resultado de multiplicar 1.2 por el incremento porcentual del índice de precios al consumidor para empleados que corresponde elaborar al Departamento Nacional de Estadística en el período comprendido entre el 1o de julio del respectivo año gravable y la misma fecha del año anterior. En el caso de personas jurídicas y sociedades de hecho, para que opere el beneficio consagrado en este artículo, el impuesto a cargo por concepto de renta, ganancias ocasionales y patrimonio que se autoliquiden tales contribuyentes no podrá ser en ningún caso inferior a: - El 1% de los ingresos netos recibidos por el contribuyente cuando se trate de sociedades anónimas y asimiladas. - El 0.5% de los ingresos netos recibidos por el contribuyente cuando se trate de sociedades limitadas y asimiladas, En el caso de personas naturales y sucesiones ilíquidas, para que opere el beneficio consagrado en este artículo, el impuesto a cargo por concepto de renta, ganancias ocasionales y patrimonio que se autoliquiden tales contribuyentes no podrá ser en ningún caso inferior a: El 2% de los ingresos netos recibidos por el contribuyente cuando éstos se encuentren entre $ 200.000.00 y $ 1.000.000.00. El 3% de los ingresos netos recibidos por el contribuyente cuando éstos se encuentren entre $ 1.000.0001.001 y $ 2.000.000.00. El 4% de los ingresos netos recibidos por el contribuyente cuando éstos se encuentrenentre $2000.001.00 y $ 3.000.000.00. El 5% de los ingresos netos recibidos por el contribuyente cuando éstos sean superiores a $3.000.000.00. Artículo 11 . La exoneración prevista en el artículo anterior, se entenderá sin perjuicio de la facultad de fiscalización e investigación que tiene la Administración Tributaria para asegurar el cumplimiento de las obligaciones por parte de los contribuyentes y de la obligación de mantener a disposición de la Administración Tributaria los documentos y pruebas necesarios para verificar la veracidad de los datos declarados, así como el cumplimiento de las obligaciones que sobre contabilidad exigen las normas vigentes. Artículo 12 . Para efectos de cumplir con el deber formal de declarar, los contribuyentes obligados a llevar libros de contabilidad deberán presentar la declaración de renta y complementarios firmada por el revisor fiscal cuando, de acuerdo con el Código de Comercio y demás normas vigentes sobre la materia, estén obligados a tener revisor fiscal. Para los mismos efectos, los demás contribuyentes obligados a llevar libros de contabilidad deberán presentar la declaración de renta y complementarios firmada por contador público, vinculado o no laboralmente a la empresa cuando el patrimonio bruto en el último día del año o período gravable sea superior a veinte millones de pesos ($ 20.000.000.00) o cuando los ingresos brutos anuales sean superiores a treinta millones de pesos ($ 30.000,0 ,00.00). Los contribuyentes obligados a llevar libros de contabilidad, no contemplados en los incisos anteriores, podrán presentar su declaración de renta y complementarios suscrita por contador público, adquiriendo los mismos derechos y obligaciones derivados de dicha firma. Cuando se diere aplicación a lo dispuesto en este artículo, deberá informarse en la declaración de renta, el nombre completo y número de matrícula del contador público o revisor fiscal que firma la declaración y acompañarse a la misma, fotocopia auténtica de la certificación de la Junta Central de Contadores donde conste la inscripción ante dicha Junta. Artículo 13 . Los contribuyentes del impuesto sobre la renta y complementarios obligados a llevar libros de contabilidad, cuya declaración de renta e impuesto a carga cumplan los requisitos de que tratan los artículos 10 y 12 del presente Decreto, solamente podrán ser objeto de liquidación de revisión, cuando la investigación que sirvió de fundamento al requerimiento especial provenga de una selección basada en programas de computador, elaborados mediante la aplicación de índices de tributación y siempre y cuando el contribuyente se encuentre por debajo del promedio del respectivo índice. Artículo 14 . Los contribuyentes del impuesto sobre la renta y complementarios no obligados a presentar su declaración de renta suscrita por contador público o revisor fiscal, cuyo impuesto a cargo por concepto de renta, ganancias ocasionales y patrimonio, con relación al liquidarlo por los mismos conceptos en el año gravable inmediatamente anterior, crezca por lo menos en el porcentaje que se indica en este artículo, solamente podrán ser objeto de liquidación de revisión, cuando la investigación que sirvió de fundamento al requerimiento especial provenga de una selección basada en programas de computador elaborados mediante la aplicación de índices de tributación y siempre y cuando el contribuyente se encuentre por debajo del respectivo índice. El porcentaje a que hace referencia el inciso anterior será el que se obtenga de aproximar al porcentaje entero más cercano, el resultado de multiplicar 1.4 por el incremento porcentual del índice de precios al consumidor para empleados que corresponde elaborar al Departamento Nacional de Estadística en el período comprendido entre el 1o de julio del respectivo año gravable y la misma fecha del año anterior. Para los efectos de este artículo, el porcentaje que represente el impuesto a cargo liquidado por el contribuyente por concepto de renta, ganancias ocasionales y patrimonio, dentro de los ingresos netos obtenidos por el mismo, no podrá ser inferior a los porcentajes que se indican en el artículo 10 del presente Decreto. Artículo 15 . Lo dispuesto en los artículos 13 y 14 del presente Decreto no se aplicará cuando los rechazos de costos y deducciones provengan del no pago de la retención en la fuente de acuerdo con lo previsto en los artículos 68 y 72 del Decreto 3803 de 1982 y demás normas concordantes. Artículo 16 . Sin perjuicio de la facultad de fiscalización e investigaciónque tiene la Administración Tributaria para asegurar el cumplimiento de las obligaciones por parte de los contribuyentes y de la obligación de mantener a disposición de la Administración Tributaria los documentos y pruebas necesarias para verificar la veracidad de los datos declarados, así como el cumplimiento de las obligaciones que sobre contabilidad exigen las normas vigentes, la firma del contador público o revisor fiscal en el formulario de declaración de renta de los contribuyentes obligados a llevar libros de contabilidad tiene los siguientes efectos: A. Certifica los hechos que se enuncian a continuación: Que los libros de contabilidad se encuentran llevados en debida forma de acuerdo con los principios de contabilidad generalmente aceptados y con las normas vigentes sobre la materia. Que los libros de contabilidad reflejan de manera razonable la situación financiera de la empresa y que en ellos se han registrada todas las operaciones realizadas por la misma durante el respectivo período gravable. Que las cifras consignadas en el estado de pérdidas y ganancias y en el balance general que se encuentran incorporados en el formulario de declaración de renta han sido fielmente tomadas de los libros de contabilidad. B. Reemplaza las siguientes pruebas, certificaciones y relaciones que deben acompañarse a la declaración de renta y complementarias: 1. Para efectos de la aceptación de los costos y deducciones por concepto de ajustes por diferencia en cambio a que se refieren los artículos 30 y 54 del Decreto 2053 de 1974, la relación de los asientos de contabilidad referentes a los ajustes por cambio debidamente certificada por el revisor fiscal o contador público. 2. Para efectos de la deducción de los gastos efectuados en el exterior que tengan relación de causalidad con rentas de fuente dentro del país, de que trata el artículo 64 del Decreto 2053 de 1974, la relación discriminada de los gastos con indicación del concepto de los pagos, certificada por revisor fiscal o contador público, en donde conste que los gastos relacionados están debidamente contabilizados y respaldados por comprobantes externos. 3. Para efectos de la deducción por concepto de regalías en el aprovechamiento, uso o explotación de intangibles, o de beneficios pagados por asistencia técnica, la copia de los asientos contables mediante los cuales se contabilizó el pago o abono, debidamente certificados por el revisor fiscal o contador público. 4. Para efectos de la deducción por concepto de regalías u otros beneficios originados en contratos sobre importación al país de tecnología y sobre patentes ,y marcas, la copia de los asientos contables mediante los cuales se contabilizó el pago o abono en cuenta, debidamente autenticados por revisor fiscal o contador público. 5. Para efectos de la aceptación de la pérdida de mercancías de fácil destrucción o pérdida, en un porcentaje superior al establecido en el artículo 2o del Decreto 2348 de 1974: La prueba del hecho constitutivo de fuerza mayor o caso fortuito que haya producido la pérdida y fecha de su ocurrencia; La copia de los asientos contables en que se haya registrado la pérdida, autenticados por contador o revisor fiscal, si el contribuyente está obligado a llevar libros de contabilidad. 6. Para efectos de la deducción de las pérdidas de bienes, sufridas durante el año o período gravable, concernientes a los bienes usados en el negocio o actividad productora de renta y ocurridas por fuerza mayor, a que se refiere el artículo 62 del Decreto 2053 de 1974, la prueba del hecho constitutivo de fuerza mayor que haya producido la pérdida y la copia de los asientos contables en que se haya registrado la misma, autenticados por contador público o revisor fiscal si el contribuyente está obligado a llevar libros de contabilidad. 7. Para efectos de la deducción por concepto de deudas manifiestamente perdidas o sin valor, de que trata el artículo 61 del Decreto 2053 de 1974, la copia de los asientos contables mediante los cuales se efectuaron los descargos de dichas deudas, debidamente autenticados por contador público o revisor fiscal, cuando se trate de contribuyentes que lleven contabilidad por el sistema de causación. 8. Para las compañías de seguros o de capitalización, la copia auténtica de la tabla numérica prescrita por la Superintendencia Bancaria y la explicación concreta de la forma como se aplicó para computar la reserva matemática o técnica del respectivo año o período gravable. 9. Para efectos de la determinación de la renta bruta de las compañías de seguros de vida y de seguros generales, de que tratan los artículos 37 y 38 del Decreto 2053 de 1974, la certificación del revisar fiscal en la cual conste el valor de los siniestros avisados hasta concurrencia de la parte no reasegurada. 10. Para efectos de la deducción de los pagos efectuados por el patrono a los trabajadores en razón de pactos únicos por concepto de pensiones futuras de jubilación: a) La copia del respectivo pacto; b) La copia del correspondiente cálculo actuarial, efectuado de acuerdo con lo establecido en el Decreto 331 de 1976: c) La copia del certificado expedido al trabajador sobre el valor actual de la pensión que no causa impuesto de renta ni de ganancia ocasional, según el artículo 78 del Decreto 2247 de 1974, debidamente aprobada por el Ministerio de Trabajo y Seguridad Social o por el Instituto de Seguros Sociales. 11. Para efectos de la deducción por concepto de pensiones futuras de jubilación e invalidez a que se refiere el artículo 7o del Decreto 2348 de 1974: a) El cálculo de la suena deducible efectuado por el contribuyente; b) El certificado del revisor fiscal o contador público en el cual conste que en la contabilidad del contribuyente se registró una provisión por valor igual o superior al comunicado a la Superintendencia respectiva. La contabilización deberá hacerse previamente a la solicitud de aprobación del cálculo actuarial. 12. Para efectos de la aceptación del sistema de depreciación a que se refiere el artículo 1o del Decreto 1649 de 1976, la certificación de contador público o revisor fiscal, en la cual conste que los bienes depreciables ingresaron a activo del contribuyente con posterioridad al 31 de diciembre de 1975 y que en el momento de ser adquiridos no habían tenido uso en el país. 13. Para efectos de la exención del impuesto sobre la renta de que trata el parágrafo del artículo 33 de la Ley 09 de 1983, los Fondos Ganaderos que reúnan la calidad de sociedades anónimas abiertas, el certificado del revisor fiscal en el cual conste que el valor equivalente al impuesto sobre la renta se contabilizó en una cuenta especial cuya destinación exclusiva es la de atender las actividades de extensión agropecuaria. 14. Para efectos del tratamiento previsto en el artículo 32 de la Ley 20 de 1979, los contribuyentes que reciban indemnizaciones en dinero o en especie en virtud de seguros de daño, la certificación de revisor fiscal o contador público en la cual conste que dentro del término que tienen para presentar la declaración de renta y complementarios la totalidad de la indemnización recibida se reinvirtió en la adquisición de bienes iguales o semejantes a los que eran objeto del seguro o, en su defecto, que con ella se constituyó un fondo destinado exclusivamente a la adquisición de dichos bienes. 15. Para efectos del beneficio previsto en el artículo 99 del Decreto 2053 de 1974 para las empresas colombianas de transporte aéreo, la certificación del revisor fiscal o contador público en la cual conste que el 100% del impuesto sobre la renta se destinó a la renovación adición o mantenimiento de sus propios equipos de vuelo, o a efectuar aportes anuales hasta de un 50% del valor del descuento de que trata dicho artículo, en empresas Latinoamericana de transporte aéreo internacional. 16. Para efectos del descuento tributario por concepto de impuestos pagados en el exterior de que trata el artículo 100 del Decreto 2053 de 1974, la prueba sobre el pago, liquidación y bases gravables del impuesto extranjero. 17. Para los efectos de la determinación del impuesto de remesas que se deben liquidar las sucursales en Columbia de sociedades o entidades extranjeras, la copia de los estados financieros del respectivo ejercicio, debidamente certificada por revisor fiscal 18. Para efectos de lo dispuesto en el artículo 6o de Decreto 3803 de 1982, la certificación del revisor fiscal de las entidades de crédito en la cual conste que los préstamos concedidos durante el respectivo año gravable se fundamentaron en la declaración de renta y patrimonio de los solicitantes de dichos préstamos. 19. Para efectos de la exención de las ganancias ocasionales obtenidas en la enajenación de activos fijos a que se refiere el artículo 24 de la Ley 9o , de 1983, los siguientes documentos: a) En el caso de realización de ensanches industriales o mejoras agropecuarias, la relación de las obras que conforman el ensanche o mejora con sus respectivos costos debidamente certificada por contador público o revisor fiscal; b) En el caso de capitalización mediante la emisión de acciones o cuotas de interés social, el certificado suscrito por el revisor fiscal o contador público de la respectiva entidad en el cual se conste que la cantidad y cuantía de las acciones o cuotas de interés social que conforman la capitalización. 20. Para efectos del descuento tributario previsto en el artículo 67 del Decreto 3803 de 1982, a que tienen derecho las personas jurídicas y sociedades de hecho por concepto de retenciones en la fuente practicadas y consignadas oportunamente, la certificación del revisor fiscal o contador público de la sociedad en la cual conste: a) Que fueron practicadas la totalidad de retenciones en la fuente que durante el año gravable exigían las normas legales y su respectivo valor: b) Que tales retenciones fueron consignadas dentro de los términos legales. Artículo 17. El revisor fiscal o contador público que encuentre hechos irregulares en la contabilidad podrá firmar la declaración de renta y complementarios sin que en tal evento dicha firma certifique la totalidad de los hechos a que se hace referencia el artículo 16 del presente Decreto, Para tal efecto el revisor fiscal o contador público deberá consignar en el espacio destinado para su firma en el formulario de declaración de renta la frase "con salvedades así como su firma y demás datos solicitados, y hacer entrega al representante legal o contribuyente de una constancia en la cual se detallen los hechos que no han sido certificados y la explicación completa de las razones por las cuales no se certificaron. Dicha constancia deberá presentarse junto con el formulario de declaración de renta y formará parte integral del mismo. Por el año gravable de 1983, las cuantías a que se refieren los numerales 3o y 6o del artículo 2o del presente Decreto serán las siguientes: 1. Para el numeral 3o, setenta y tres mil pesos ($ 73.000.00) 2. Para el numeral 6o, setecientos treinta mil pesos ($ 730.000.00) en cuanto se refiera a pasivos de entidades financieras sometidas a la vigilancia de la Superintendencia Bancaria con sus depositantes. Artículo 19. El presente Decreto rige a partir de la fecha de su expedición. Dado en Bogotá, D. E., a 14 de diciembre de 1983.
en	other	N/A	Introduce Ourselves Part 3 - Page 73 - ReCom.org ReCom.org > Forum > ReCom Headquarters > Newbies Hotspot #721 26-05-2010 Re: Introduce Ourselves Part 3 Hi~ Still new here.. Now waiting to enter Intec this July, under JPA.. Send a private message to radenoactive Find More Posts by radenoactive angheah #722 26-05-2010 Re: Introduce Ourselves Part 3 HI i am Form 6 this year looking for tips for STPM Hope to get some Send a private message to angheah Find More Posts by angheah #723 31-05-2010 Re: Introduce Ourselves Part 3 hello frens that i hvnt meet...^^ palfydrium Location: Earth....the last time I checked anyway. #724 01-06-2010 Re: Introduce Ourselves Part 3 Obligatory introduction is obligatory. =/ Send a private message to palfydrium Find More Posts by palfydrium #725 03-06-2010 Re: Introduce Ourselves Part 3 oh gosh, I haven't introduced myself yet I was already posting stuff around here!! Ok, anyone has any question regarding AIMST University or PIDN scholarships from JPA can ask me, and I will try to help out as much as I can. ;D colleen_aurora #726 04-06-2010 Re: Introduce Ourselves Part 3 Hi all, i'm aurora. Well, I am no longer a student, an aerospace engineer now. However I am willing to share some tips on higher education, and I am a part time teacher myself, teaching all related subject to science & Math. So..good day. Send a private message to colleen_aurora Find More Posts by colleen_aurora manglish_lysia #727 05-06-2010 Re: Introduce Ourselves Part 3 Been stalking recom since form 4. I have a big love for Hetalia! and will like to meet all hetalia fans here! Reading is something that I like to do though sometimes responsibilities might be a pull back to read. I have huge major problems with computers. I will normally crash down one in 3 months times. If you see me MIA for 3 days, you can be sure my pc is down, AGAIN. Loves pasta more than anything! Top with chicken meatballs and a good homemade sauce from 100% organic ingredients. Send a private message to manglish_lysia Find More Posts by manglish_lysia #728 09-06-2010 Re: Introduce Ourselves Part 3 LOL. i dont really think i had introduced myself when i first joined recom Send a private message to fokero Find More Posts by fokero #729 10-06-2010 Re: Introduce Ourselves Part 3 haha well then welcome fokero!! im new here too...im a 2009 SPM candidate and future KMBian ;) #730 10-06-2010 Re: Introduce Ourselves Part 3 same here i'm oso 2009 spm candidate. future KYUEMer introduction, medicine, overseas Page generated in 0.10512 seconds with 16 queries
en	contracts	US	EXHIBIT 23.1 SICHENZIA ROSS FRIEDMAN FERENCE LLP 61 Broadway, 32 nd Floor New York, NY 10006 Telephone: (212) 930-9700 Facsimile: (212) 930-9725 September 27, 2007 VIA ELECTRONIC TRANSMISSION Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 RE: TIMESHARE HOLDINGS INC. FORM SB-2, AS AMENDED, REGISTRATION STATEMENT Ladies and Gentlemen: We refer to the above-captioned registration statement on Form SB-2 (the "Registration Statement") under the Securities Act of 1933, as amended (the "Act"), filed by Timeshare Holdings, Inc., a Nevada corporation (the "Company"), with the Securities and Exchange Commission. We have examined the originals, photocopies, certified copies or other evidence of such records of the Company, certificates of officers of the Company and public officials, and other documents as we have deemed relevant and necessary as a basis for the opinion hereinafter expressed. In such examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as certified copies or photocopies and the authenticity of the originals of such latter documents. Based on our examination mentioned above, we are of the opinion that the securities being sold pursuant to the Registration Statement are duly authorized and will be, when issued in the manner described in the Registration Statement, legally and validly issued, fully paid and non-assessable. We hereby consent to the filing of this opinion as Exhibit 5.1 to the Registration Statement and to the reference to our firm under "Legal Matters" in the related Prospectus. In giving the foregoing consent, we do not hereby admit that we are in the category of persons whose consent is required under Section 7 of the Act, or the rules and regulations of the Securities and Exchange Commission. Very truly yours, /s/Sichenzia Ross Friedman Ference LLP Sichenzia Ross Friedman Ference LLP
en	wikipedia	N/A	Vilamal Pathanchali Manoharar Temple ( ) is a Hindu temple located at Vilamal in Tiruvarur district, Tamil Nadu, India. The temple is dedicated to Shiva, as the moolavar presiding deity, in his manifestation as Pathanchali Manoharar. His consort, Parvati, is known as Yazhinum Menmozhiyaal. Significance It is one of the shrines of the 275 Paadal Petra Sthalams - Shiva Sthalams glorified in the early medieval Tevaram poems by Tamil Saivite Nayanar Tirugnanasambandar. Literary mention Tirugnanasambandar describes the feature of the deity as: References External links Shiva temples in Tiruvarur district Padal Petra Stalam
pl	other	N/A	USTAWA. z dnia 27 kwietnia 2001 r. o odpadach. Stan prawny na r. (Dz.U ze zm.) Rozdział 1. Przepisy ogólne - PDF Download "USTAWA. z dnia 27 kwietnia 2001 r. o odpadach. Stan prawny na r. (Dz.U ze zm.) Rozdział 1. Przepisy ogólne" 1 USTAWA z dnia 27 kwietnia 2001 r. o odpadach Stan prawny na r. (Dz.U ze zm.) Rozdział 1 Przepisy ogólne Art Ustawa określa zasady postępowania z odpadami w sposób zapewniający ochronę życia i zdrowia ludzi oraz ochronę środowiska zgodnie z zasadą zrównoważonego rozwoju, a w szczególności zasady zapobiegania powstawaniu odpadów lub ograniczania ilości odpadów i ich negatywnego oddziaływania na środowisko, a także odzysku lub unieszkodliwiania odpadów. 2. Przepisy ustawy nie naruszają postanowień działu II w tytule I ustawy z dnia 27 kwietnia 2001 r. - Prawo ochrony środowiska (Dz. U. z 2008 r. Nr 25, poz. 150, z późn. zm. 2) ). Art Przepisy ustawy stosuje się także do postępowania z masami ziemnymi lub skalnymi, jeżeli są usuwane albo przemieszczane w związku z realizacją inwestycji lub prowadzeniem eksploatacji kopalin. 2. Przepisów ustawy nie stosuje się do: 1) mas ziemnych lub skalnych usuwanych albo przemieszczanych w związku z realizacją inwestycji, jeżeli miejscowy plan zagospodarowania przestrzennego, decyzja o warunkach zabudowy i zagospodarowania terenu, decyzja o pozwoleniu na budowę lub zgłoszenie robót budowlanych określają warunki i sposób ich zagospodarowania, a ich zastosowanie nie spowoduje przekroczeń wymaganych standardów jakości gleby i ziemi, o których mowa w ustawie z dnia 27 kwietnia 2001 r. - Prawo ochrony środowiska; 1a) mas ziemnych lub skalnych przemieszczanych w związku z wydobywaniem kopalin ze złóż, jeżeli koncesja na wydobywanie kopalin ze złóż, udzielona na podstawie ustawy z dnia 4 lutego 1994 r. - Prawo geologiczne i górnicze lub miejscowy plan zagospodarowania przestrzennego dla terenu górniczego określają warunki i sposób ich zagospodarowania; 2) mas ziemnych pochodzących z pogłębiania akwenów morskich w związku z utrzymywaniem infrastruktury zapewniającej dostęp do portów oraz infrastruktury portowej, a także z pogłębiania zbiorników wodnych, stawów, cieków naturalnych, kanałów i rowów w związku z utrzymywaniem i regulacją wód, stanowiących niezanieczyszczony urobek; 3) odpadów promieniotwórczych w rozumieniu przepisów prawa atomowego; 4) gazów i pyłów wprowadzanych do powietrza; 2 5) ścieków w rozumieniu przepisów o ochronie środowiska; 6) odchodów zwierząt, obornika, gnojówki i gnojowicy przeznaczonych do rolniczego wykorzystania w sposób i na zasadach określonych w przepisach o nawozach i nawożeniu; 6a) zwłok zwierząt, w zakresie uregulowanym przepisami rozporządzenia (WE) nr 1774/2002 Parlamentu Europejskiego i Rady z dnia 3 października 2002 r. ustanawiającego przepisy sanitarne dotyczące produktów ubocznych pochodzenia zwierzęcego nieprzeznaczonych do spożycia przez ludzi (Dz. Urz. WE 273 z , str. 1, z późn. zm.; Dz. Urz. Polskie wydanie specjalne, rozdz. 3, t. 37, str. 92, z późn. zm.); 7) substancji wykorzystywanych jako czynniki chłodnicze przeznaczone do regeneracji. 3. Przepisy ustawy nie naruszają w zakresie postępowania z odpadami przepisów: 1) ustawy z dnia 4 lutego 1994 r. - Prawo geologiczne i górnicze; 2) ustawy z dnia 16 marca 1995 r. o zapobieganiu zanieczyszczaniu morza przez statki (Dz. U. z 2006 r. Nr 99, poz. 692 oraz z 2007 r. Nr 176, poz oraz z 2009 r. Nr 63, poz. 518); 3) ustawy z dnia 13 września 1996 r. o utrzymaniu czystości i porządku w gminach (Dz. U. z 2005 r. Nr 236, poz. 2008, z późn. zm. 3) ); 4) ustawy z dnia 19 czerwca 1997 r. o zakazie stosowania wyrobów zawierających azbest (Dz. U. z 2004 r. Nr 3, poz. 20, z późn. zm. 4) ); 5) ustawy z dnia 12 września 2002 r. o portowych urządzeniach do odbioru odpadów oraz pozostałości ładunkowych ze statków (Dz. U. Nr 166, poz. 1361, z 2004 r. Nr 96, poz. 959 oraz z 2005 r. Nr 203, poz. 1683); 6) rozporządzenia Parlamentu Europejskiego i Rady 1774/2002/WE z dnia 3 października 2002 r. ustanawiającego przepisy sanitarne dotyczące produktów ubocznych pochodzenia zwierzęcego nieprzeznaczonych do spożycia przez ludzi (Dz. Urz. WE L 273 z , str. 1 i L 19 z , str. 27 oraz str. 34); 7) ustawy z dnia 11 marca 2004 r. o ochronie zdrowia zwierząt oraz zwalczaniu chorób zakaźnych zwierząt (Dz. U. z 2008 r. Nr 213, poz oraz z 2010 r. Nr 47, poz. 278, Nr 60, poz. 372 i Nr 78, poz. 513); 8) ustawy z dnia 20 kwietnia 2004 r. o substancjach zubożających warstwę ozonową (Dz. U. Nr 121, poz. 1263, z 2005 r. Nr 175, poz i Nr 203, poz oraz z 2009 r. Nr 215, poz. 1664); 9) ustawy z dnia 29 czerwca 2007 r. o międzynarodowym przemieszczaniu odpadów (Dz. U. Nr 124, poz. 859 oraz z 2010 r. Nr 28, poz. 145). Art Odpady oznaczają każdą substancję lub przedmiot należący do jednej z kategorii, określonych w załączniku nr 1 do ustawy, których posiadacz pozbywa się, zamierza pozbyć się lub do ich pozbycia się jest obowiązany. 2. Odpady niebezpieczne są to odpady: 1) należące do kategorii lub rodzajów odpadów określonych na liście A załącznika nr 2 do ustawy oraz posiadające co najmniej jedną z właściwości wymienionych w załączniku nr 4 do ustawy lub 2) należące do kategorii lub rodzajów odpadów określonych na liście B załącznika nr 2 do ustawy i zawierające którykolwiek ze składników wymienionych w załączniku nr 3 do ustawy oraz posiadające co najmniej jedną z właściwości wymienionych w załączniku nr 4 do ustawy. 3. Ilekroć w ustawie jest mowa o: 1) gospodarowaniu odpadami - rozumie się przez to zbieranie, transport, odzysk i unieszkodliwianie odpadów, w tym również nadzór nad takimi działaniami oraz nad 3 miejscami unieszkodliwiania odpadów; 2) komunalnych osadach ściekowych - rozumie się przez to pochodzący z oczyszczalni ścieków osad z komór fermentacyjnych oraz innych instalacji służących do oczyszczania ścieków komunalnych oraz innych ścieków o składzie zbliżonym do składu ścieków komunalnych; 3) magazynowaniu odpadów - rozumie się przez to czasowe przetrzymywanie lub gromadzenie odpadów przed ich transportem, odzyskiem lub unieszkodliwianiem; 3a) bioodpadach - rozumie się przez to ulegające biodegradacji odpady z terenów zieleni, odpady spożywcze i kuchenne z gospodarstw domowych, zakładów gastronomii, zakładów żywienia zbiorowego i jednostek handlu detalicznego, a także podobne ze względu na swój charakter lub skład odpady z zakładów produkujących lub wprowadzających do obrotu żywność; 4) odpadach komunalnych - rozumie się przez to odpady powstające w gospodarstwach domowych, z wyłączeniem pojazdów wycofanych z eksploatacji, a także odpady niezawierające odpadów niebezpiecznych pochodzące od innych wytwórców odpadów, które ze względu na swój charakter lub skład są podobne do odpadów powstających w gospodarstwach domowych; 5) odpadach medycznych - rozumie się przez to odpady powstające w związku z udzielaniem świadczeń zdrowotnych oraz prowadzeniem badań i doświadczeń naukowych w zakresie medycyny; 6) odpadach obojętnych - rozumie się przez to odpady, które nie ulegają istotnym przemianom fizycznym, chemicznym lub biologicznym; są nierozpuszczalne, nie wchodzą w reakcje fizyczne ani chemiczne, nie powodują zanieczyszczenia środowiska lub zagrożenia dla zdrowia ludzi, nie ulegają biodegradacji i nie wpływają niekorzystnie na materię, z którą się kontaktują; ogólna zawartość zanieczyszczeń w tych odpadach oraz zdolność do ich wymywania, a także negatywne oddziaływanie na środowisko odcieku muszą być nieznaczne, a w szczególności nie powinny stanowić zagrożenia dla jakości wód powierzchniowych, wód podziemnych, gleby i ziemi; 7) odpadach ulegających biodegradacji - rozumie się przez to odpady, które ulegają rozkładowi tlenowemu lub beztlenowemu przy udziale mikroorganizmów; 8) odpadach weterynaryjnych - rozumie się przez to odpady powstające w związku z badaniem, leczeniem zwierząt lub świadczeniem usług weterynaryjnych, a także w związku z prowadzeniem badań naukowych i doświadczeń na zwierzętach; 8a) odpadach z wypadków - rozumie się przez to odpady powstające podczas prowadzenia akcji ratowniczej lub gaśniczej, z wyłączeniem: a) odpadów powstałych w wyniku poważnej awarii lub poważnej awarii przemysłowej, b) odpadów powstałych w wyniku szkody w środowisku, o której mowa w art. 6 pkt 11 ustawy z dnia 13 kwietnia 2007 r. o zapobieganiu szkodom w środowisku i ich naprawie (Dz. U. Nr 75, poz. 493 oraz z 2008 r. Nr 138, poz. 865 i Nr 199, poz. 1227); 8b) odpadach zielonych - rozumie się przez to stanowiące części roślin odpady komunalne pochodzące z pielęgnacji terenów zieleni oraz targowisk, z wyjątkiem odpadów pochodzących z czyszczenia ulic i placów; 9) odzysku - rozumie się przez to wszelkie działania, niestwarzające zagrożenia dla życia, zdrowia ludzi lub dla środowiska, polegające na wykorzystaniu odpadów w całości lub w części, lub prowadzące do odzyskania z odpadów substancji, materiałów lub energii i ich wykorzystania, określone w załączniku nr 5 do ustawy; 10) odzysku energii - rozumie się przez to termiczne przekształcanie odpadów w celu odzyskania energii; 4 11) olejach odpadowych - rozumie się przez to wszelkie oleje smarowe lub przemysłowe, które nie nadają się już do zastosowania, do którego były pierwotnie przeznaczone, a w szczególności zużyte oleje z silników spalinowych i oleje przekładniowe, a także oleje smarowe, oleje do turbin i oleje hydrauliczne; 12) PCB - rozumie się przez to polichlorowane difenyle, polichlorowane trifenyle, monometylotetrachlorodifenylometan, monometylodichlorodifenylometan, monometylodibromodifenylometan oraz mieszaniny zawierające jakąkolwiek z tych substancji w ilości powyżej 0,005 % wagowo łącznie; 12a) ponownym użyciu - rozumie się przez to działanie, w wyniku którego niebędące odpadami produkty lub ich części są ponownie wykorzystywane do tego samego celu, do którego były przeznaczone; 13) posiadaczu odpadów - rozumie się przez to każdego, kto faktycznie włada odpadami (wytwórcę odpadów, inną osobę fizyczną, osobę prawną lub jednostkę organizacyjną), z wyłączeniem prowadzącego działalność w zakresie transportu odpadów; domniemywa się, że władający powierzchnią ziemi jest posiadaczem odpadów znajdujących się na nieruchomości; 13a) przetwarzaniu - rozumie się przez to procesy odzysku lub unieszkodliwiania, w tym przygotowanie poprzedzające odzysk lub unieszkodliwianie; 13b) przygotowaniu do ponownego użycia - rozumie się przez to odzysk polegający na sprawdzeniu, czyszczeniu lub naprawie, w ramach którego produkty lub ich części, które stały się odpadami, są przygotowywane do ponownego wykorzystywania bez innych czynności przetwarzania wstępnego; 14) recyklingu - rozumie się przez to taki odzysk, który polega na powtórnym przetwarzaniu substancji lub materiałów zawartych w odpadach w procesie produkcyjnym w celu uzyskania substancji lub materiału o przeznaczeniu pierwotnym lub o innym przeznaczeniu, w tym też recykling organiczny, z wyjątkiem odzysku energii; 15) recyklingu organicznym - rozumie się przez to obróbkę tlenową, w tym kompostowanie, lub beztlenową odpadów, które ulegają rozkładowi biologicznemu w kontrolowanych warunkach przy wykorzystaniu mikroorganizmów, w wyniku której powstaje materia organiczna lub metan; składowanie na składowisku odpadów nie jest traktowane jako recykling organiczny; 15a) selektywnym zbieraniu - rozumie się przez to zbieranie, w ramach którego dany strumień odpadów, w celu ułatwienia określonego sposobu przetwarzania, obejmuje jedynie rodzaje odpadów charakteryzujące się takimi samymi właściwościami i takim samym charakterem; 15b) regionie gospodarki odpadami komunalnymi - rozumie się przez to określony w wojewódzkim planie gospodarki odpadami obszar liczący co najmniej mieszkańców; regionem gospodarki odpadami komunalnymi może być gmina licząca powyżej mieszkańców; 15c) regionalnej instalacji do przetwarzania odpadów komunalnych - rozumie się przez to zakład zagospodarowania odpadów o mocy przerobowej wystarczającej do przyjmowania i przetwarzania odpadów z obszaru zamieszkałego przez co najmniej mieszkańców, spełniający wymagania najlepszej dostępnej techniki lub technologii, o której mowa w art. 143 ustawy z dnia 27 kwietnia 2001 r. - Prawo ochrony środowiska oraz zapewniający termiczne przekształcanie odpadów lub: a) mechaniczno-biologiczne przetwarzanie zmieszanych odpadów komunalnych i wydzielanie ze zmieszanych odpadów komunalnych frakcji nadających się w całości lub w części do odzysku, b) przetwarzanie selektywnie zebranych odpadów zielonych i innych bioodpadów oraz 5 wytwarzanie z nich produktu o właściwościach nawozowych lub środków wspomagających uprawę roślin, spełniającego wymagania określone w przepisach odrębnych, c) składowanie odpadów powstających w procesie mechaniczno-biologicznego przetwarzania zmieszanych odpadów komunalnych oraz pozostałości z sortowania odpadów komunalnych o pojemności pozwalającej na przyjmowanie przez okres nie krótszy niż 15 lat odpadów w ilości nie mniejszej niż powstająca w instalacji do mechaniczno-biologicznego przetwarzania zmieszanych odpadów komunalnych; 16) składowisku odpadów - rozumie się przez to obiekt budowlany przeznaczony do składowania odpadów; 17) spalarni odpadów - rozumie się przez to zakład lub jego część przeznaczone do termicznego przekształcania odpadów z odzyskiem lub bez odzysku wytwarzanej energii cieplnej, obejmujące instalacje i urządzenia służące do prowadzenia procesu termicznego przekształcania odpadów wraz z oczyszczaniem gazów odlotowych i wprowadzaniem ich do atmosfery, kontrolą, sterowaniem i monitorowaniem procesów oraz instalacjami związanymi z przyjmowaniem, wstępnym przetwarzaniem i magazynowaniem odpadów dostarczonych do termicznego przekształcania oraz instalacjami związanymi z magazynowaniem i przetwarzaniem substancji otrzymanych w wyniku spalania i oczyszczania gazów odlotowych; 18) staroście - rozumie się przez to także prezydenta miasta na prawach powiatu; 19) stosowaniu komunalnych osadów ściekowych - rozumie się przez to rozprowadzanie na powierzchni ziemi lub wprowadzanie komunalnych osadów ściekowych do gleby w celu ich wykorzystywania; 20) termicznym przekształcaniu odpadów - rozumie się przez to: a) spalanie odpadów przez ich utlenianie, b) inne procesy termicznego przekształcania odpadów, w tym pirolizę, zgazowanie i proces plazmowy, o ile substancje powstające podczas tych procesów termicznego przekształcania odpadów są następnie spalane; 21) unieszkodliwianiu odpadów - rozumie się przez to poddanie odpadów procesom przekształceń biologicznych, fizycznych lub chemicznych określonym w załączniku nr 6 do ustawy w celu doprowadzenia ich do stanu, który nie stwarza zagrożenia dla życia, zdrowia ludzi lub dla środowiska; 21a) współspalarni odpadów - rozumie się przez to zakład lub jego część, których głównym celem jest wytwarzanie energii lub produktów, w których wraz z paliwami są przekształcane termicznie odpady w celu odzyskania zawartej w nich energii lub w celu ich unieszkodliwiania, obejmujące instalacje i urządzenia służące do prowadzenia procesu termicznego przekształcania wraz z oczyszczaniem gazów odlotowych i wprowadzaniem ich do atmosfery, kontrolą, sterowaniem i monitorowaniem procesów, instalacjami związanymi z przyjmowaniem, wstępnym przetwarzaniem i magazynowaniem odpadów dostarczonych do termicznego przekształcania oraz instalacjami związanymi z magazynowaniem i przetwarzaniem substancji otrzymanych w wyniku spalania i oczyszczania gazów odlotowych; 22) wytwórcy odpadów - rozumie się przez to każdego, którego działalność lub bytowanie powoduje powstawanie odpadów, oraz każdego, kto przeprowadza wstępne przetwarzanie, mieszanie lub inne działania powodujące zmianę charakteru lub składu tych odpadów; wytwórcą odpadów powstających w wyniku świadczenia usług w zakresie budowy, rozbiórki, remontu obiektów, czyszczenia zbiorników lub urządzeń oraz sprzątania, 6 konserwacji i napraw jest podmiot, który świadczy usługę, chyba że umowa o świadczenie usługi stanowi inaczej; 23) zbieraniu odpadów - rozumie się przez to każde działanie, w szczególności umieszczanie w pojemnikach, segregowanie i magazynowanie odpadów, które ma na celu przygotowanie ich do transportu do miejsc odzysku lub unieszkodliwiania. Art Minister właściwy do spraw środowiska, kierując się kategoriami oraz rodzajami odpadów wymienionymi w załącznikach nr 1 i 2, składnikami odpadów wymienionymi w załączniku nr 3 oraz właściwościami odpadów wymienionymi w załączniku nr 4, określi w drodze rozporządzenia: 1) katalog odpadów z podziałem na grupy, podgrupy i rodzaje, uwzględniający źródła powstawania odpadów, wraz z listą odpadów niebezpiecznych oraz ze sposobem klasyfikowania odpadów; 2) warunki, w których uznaje się, że odpady wymienione na liście odpadów niebezpiecznych nie posiadają właściwości lub składników i właściwości powodujących, że odpady te stanowią odpady niebezpieczne, a także sposób ustalenia spełnienia tych warunków. 1a. Substancje i przedmioty, które nie spełniają wymagań technicznych, przez co stanowią zagrożenie dla środowiska lub stanowią zagrożenie dla zdrowia lub życia ludzi, są odpadami. 1b. Ministrowie właściwi do spraw gospodarki, transportu, rolnictwa i zdrowia oraz Minister Obrony Narodowej, w porozumieniu z ministrem właściwym do spraw środowiska, mogą określić, każdy w zakresie swoich kompetencji, w drodze rozporządzeń, wymagania techniczne, o których mowa w ust. 1a. 1c. Wydając rozporządzenia, o których mowa w ust. 1b, ministrowie uwzględnią: 1) wymagania ochrony środowiska; 2) bezpieczeństwo użytkowania substancji lub przedmiotów; 3) możliwe zagrożenia dla zdrowia lub życia ludzi; 4) wymagania ochrony dóbr kultury lub 5) wymagania wynikające z przepisów Unii Europejskiej. 1d. Przepisów ust. 1a-1c nie stosuje się do pojazdów wycofanych z eksploatacji. 1e. Wojewódzki inspektor ochrony środowiska, w drodze decyzji, stwierdza niespełnienie wymagań technicznych, o których mowa w ust. 1a, przez substancje lub przedmioty i nakłada obowiązek pozbycia się tych odpadów, wskazując sposób wykonania tej decyzji. 2. Minister właściwy do spraw środowiska w porozumieniu z ministrem właściwym do spraw gospodarki morskiej określi, w drodze rozporządzenia, rodzaje oraz stężenia substancji, które powodują, że urobek pochodzący z pogłębiania akwenów morskich w związku z utrzymaniem infrastruktury zapewniającej dostęp do portów, a także z pogłębianiem zbiorników wodnych, stawów, cieków naturalnych, kanałów i rowów w związku z utrzymaniem i regulacją wód, jest zanieczyszczony, kierując się właściwościami substancji, które mogą zanieczyścić ten urobek. Art. 4a. 1. Minister właściwy do spraw środowiska jest organem wyższego stopnia w stosunku do marszałka województwa w sprawach, o których mowa w ustawie, z wyjątkiem kar pieniężnych. 2. Zadania samorządu województwa, o których mowa w ustawie, z wyjątkiem spraw, o których mowa w rozdziale 3, oraz spraw, o których mowa w art. 16b, są zadaniami z zakresu administracji rządowej. 7 Rozdział 2 Zasady gospodarowania odpadami Art. 5. Kto podejmuje działania powodujące lub mogące powodować powstawanie odpadów, powinien takie działania planować, projektować i prowadzić, tak aby: 1) zapobiegać powstawaniu odpadów lub ograniczać ilość odpadów i ich negatywne oddziaływanie na środowisko przy wytwarzaniu produktów, podczas i po zakończeniu ich użytkowania; 2) zapewniać zgodny z zasadami ochrony środowiska odzysk, jeżeli nie udało się zapobiec powstawaniu odpadów; 3) zapewniać zgodne z zasadami ochrony środowiska unieszkodliwianie odpadów, których powstaniu nie udało się zapobiec lub których nie udało się poddać odzyskowi. Art. 6. Wytwórca odpadów jest obowiązany do stosowania takich sposobów produkcji lub form usług oraz surowców i materiałów, które zapobiegają powstawaniu odpadów lub pozwalają utrzymać na możliwie najniższym poziomie ich ilość, a także ograniczają negatywne oddziaływanie na środowisko lub zagrożenie życia lub zdrowia ludzi. Art Posiadacz odpadów jest obowiązany do postępowania z odpadami w sposób zgodny z zasadami gospodarowania odpadami, wymaganiami ochrony środowiska oraz planami gospodarki odpadami. 2. Posiadacz odpadów jest obowiązany w pierwszej kolejności do poddania ich odzyskowi, a jeżeli z przyczyn technologicznych jest on niemożliwy lub nie jest uzasadniony z przyczyn ekologicznych lub ekonomicznych, to odpady te należy unieszkodliwiać w sposób zgodny z wymaganiami ochrony środowiska oraz planami gospodarki odpadami. 3. Odpady, których nie udało się poddać odzyskowi, powinny być tak unieszkodliwiane, aby składowane były wyłącznie te odpady, których unieszkodliwienie w inny sposób było niemożliwe z przyczyn technologicznych lub nieuzasadnione z przyczyn ekologicznych lub ekonomicznych. 4. Ministrowie właściwi do spraw: gospodarki, budownictwa, gospodarki przestrzennej i mieszkaniowej, gospodarki morskiej, łączności, transportu, zdrowia, rolnictwa, wewnętrznych oraz Minister Obrony Narodowej, każdy w zakresie swoich kompetencji, w porozumieniu z ministrem właściwym do spraw środowiska mogą określić, w drodze rozporządzeń, szczegółowy sposób postępowania z niektórymi rodzajami odpadów, kierując się potrzebą zapewnienia prawidłowego postępowania z odpadami. Art. 8. Zakazuje się postępowania z odpadami w sposób sprzeczny z przepisami ustawy oraz przepisami o ochronie środowiska. Art Odpady powinny być w pierwszej kolejności poddawane odzyskowi lub unieszkodliwiane w miejscu ich powstawania. 2. Odpady, które nie mogą być poddane odzyskowi lub unieszkodliwiane w miejscu ich powstawania, powinny być, uwzględniając najlepszą dostępną technikę lub technologię, o której mowa w art. 143 ustawy z dnia 27 kwietnia 2001 r. - Prawo ochrony środowiska, przekazywane do najbliżej położonych miejsc, w których mogą być poddane odzyskowi lub unieszkodliwione. 3. Zakazuje się stosowania komunalnych osadów ściekowych poza obszarem województwa, 8 na którym zostały wytworzone, z zastrzeżeniem ust. 4. 3a. Zakazuje się przywozu na obszar województwa, w celu stosowania komunalnych osadów ściekowych, wytworzonych poza obszarem tego województwa, z zastrzeżeniem ust Komunalne osady ściekowe mogą być stosowane na obszarze województwa innego niż te, na którym zostały wytworzone, jeżeli odległość od miejsca wytwarzania osadów do miejsca stosowania jest mniejsza niż odległość do miejsca stosowania położonego na obszarze tego samego województwa. 4a. (uchylony). 5. Przepisy ust. 3, 3a i 4 stosuje się odpowiednio do unieszkodliwiania odpadów medycznych o właściwościach zakaźnych, zwanych dalej "zakaźnymi odpadami medycznymi", oraz do unieszkodliwiania odpadów weterynaryjnych o właściwościach zakaźnych, zwanych dalej "zakaźnymi odpadami weterynaryjnymi". 6. Zakazuje się zbierania oraz przetwarzania: 1) zmieszanych odpadów komunalnych, 2) odpadów zielonych, 3) pozostałości z sortowania odpadów komunalnych przeznaczonych do składowania - poza regionem gospodarki odpadami komunalnymi, na którym zostały wytworzone. 7. Zakazuje się przywozu na obszar regionu gospodarki odpadami komunalnymi odpadów, o których mowa w ust. 6, wytworzonych poza obszarem tego regionu. Art Odpady powinny być zbierane w sposób selektywny. 2. (uchylony). Art Zakazuje się mieszania odpadów niebezpiecznych różnych rodzajów oraz mieszania odpadów niebezpiecznych z odpadami innymi niż niebezpieczne, z zastrzeżeniem ust Dopuszcza się mieszanie odpadów niebezpiecznych różnych rodzajów oraz mieszanie odpadów niebezpiecznych z odpadami innymi niż niebezpieczne, w celu poprawy bezpieczeństwa procesów odzysku lub unieszkodliwiania odpadów powstałych po zmieszaniu, jeżeli w wyniku prowadzenia tych procesów nie nastąpi wzrost zagrożenia dla życia i zdrowia ludzi lub środowiska. 3. W przypadku gdy odpady niebezpieczne uległy zmieszaniu z innymi odpadami, substancjami lub przedmiotami to powinny być one rozdzielone, jeżeli zostaną spełnione łącznie następujące warunki: 1) w procesie odzysku lub unieszkodliwiania odpadów powstałych po rozdzieleniu nastąpi ograniczenie zagrożenia dla życia i zdrowia ludzi lub środowiska; 2) jest to technicznie możliwe i ekonomicznie uzasadnione. 4. Transport odpadów niebezpiecznych z miejsc ich powstawania do miejsc odzysku lub unieszkodliwiania odpadów odbywa się z zachowaniem przepisów obowiązujących przy transporcie towarów niebezpiecznych. 5. Minister właściwy do spraw transportu, w porozumieniu z ministrem właściwym do spraw gospodarki, kierując się koniecznością ograniczania negatywnego oddziaływania na środowisko wynikającego z transportowania odpadów niebezpiecznych, określi, w drodze rozporządzenia, zakres i sposób stosowania przepisów o przewozie drogowym towarów niebezpiecznych do transportu odpadów niebezpiecznych. Art. 12. Unieszkodliwianiu poddaje się te odpady, z których uprzednio wysegregowano 9 odpady nadające się do odzysku. Art Zabrania się odzysku lub unieszkodliwiania odpadów poza instalacjami lub urządzeniami spełniającymi określone wymagania. 2. Przepisu ust. 1 nie stosuje się do: 1) posiadaczy odpadów prowadzących odzysk za pomocą działań określonych jako R10 w załączniku nr 5 do ustawy; 2) osób fizycznych prowadzących kompostowanie na potrzeby własne. 2a. Minister właściwy do spraw środowiska określi, w drodze rozporządzenia: 1) rodzaje odpadów oraz warunki ich odzysku w procesach odzysku R14 i R15, wymienionych w załączniku nr 5 do ustawy, 2) rodzaje odpadów i warunki unieszkodliwiania odpadów w procesie unieszkodliwiania D2, wymienionym w załączniku nr 6 do ustawy, poza instalacjami i urządzeniami, uwzględniając właściwości tych odpadów. 2b. Minister właściwy do spraw środowiska może określić, w drodze rozporządzenia, warunki odzysku za pomocą procesu odzysku R10, wymienionego w załączniku nr 5 do ustawy, i rodzaje odpadów dopuszczonych do takiego odzysku, uwzględniając potrzebę ochrony życia i zdrowia ludzi oraz ochrony środowiska. 3. Dopuszcza się spalanie zgromadzonych pozostałości roślinnych poza instalacjami i urządzeniami, jeżeli na terenie gminy nie jest prowadzone selektywne zbieranie lub odbieranie odpadów ulegających biodegradacji, a ich spalanie nie narusza odrębnych przepisów. 4. Jeżeli spalanie odpadów ze względów bezpieczeństwa jest niemożliwe w instalacjach lub urządzeniach przeznaczonych do tego celu, marszałek województwa może zezwolić na spalanie poza instalacjami lub urządzeniami, określając w drodze decyzji miejsce spalania, ilość odpadów, warunki spalania danego rodzaju odpadu oraz czas obowiązywania tej decyzji. 4a. Wniosek o wydanie decyzji, o której mowa w ust. 4, zawiera: 1) wyszczególnienie rodzajów odpadów przewidywanych do unieszkodliwiania; w przypadku gdy określenie rodzaju jest niewystarczające do ustalenia zagrożeń, jakie te odpady mogą powodować dla środowiska, właściwy organ może wezwać wnioskodawcę do podania podstawowego składu chemicznego i właściwości odpadów; 2) określenie ilości odpadów poszczególnych rodzajów poddawanych unieszkodliwianiu w okresie roku; 3) oznaczenie miejsca prowadzenia działalności w zakresie unieszkodliwiania odpadów; 4) szczegółowy opis stosowanych metod unieszkodliwiania odpadów; 5) proponowany czas obowiązywania decyzji. 5. Instalacje oraz urządzenia do odzysku lub unieszkodliwiania odpadów mogą być eksploatowane tylko wówczas, gdy: 1) nie zostaną przekroczone standardy emisyjne, określone na podstawie odrębnych przepisów; 2) pozostałości powstające w wyniku działalności związanej z odzyskiem lub unieszkodliwianiem będą poddawane odzyskowi lub unieszkodliwiane z zachowaniem wymagań określonych w ustawie. 6. W razie niedopełnienia przez posiadacza odpadów, prowadzącego odzysk lub unieszkodliwianie odpadów, obowiązków, o których mowa w ust. 1 lub 5 lub w art. 11, w art. 12 lub w art. 25 ust. 2, wojewódzki inspektor ochrony środowiska, kierując się stopniem zagrożenia dla środowiska lub zdrowia lub życia ludzi, może wydać decyzję o wstrzymaniu tej działalności. Posiadacz odpadów pomimo wstrzymania prowadzonej działalności jest obowiązany do usunięcia jej skutków na własny koszt. 10 7. Postępowanie w sprawie wydania decyzji o wstrzymaniu działalności wszczyna się z urzędu. 8. W przypadkach określonych w ust. 6, na wniosek posiadacza odpadów, wojewódzki inspektor ochrony środowiska może, w drodze decyzji, ustalić termin do usunięcia stwierdzonych nieprawidłowości. Ustalony termin nie może być dłuższy niż rok od dnia doręczenia decyzji. 8a. W razie nieusunięcia nieprawidłowości w ustalonym terminie wojewódzki inspektor ochrony środowiska wstrzyma, w drodze decyzji, działalność związaną z odzyskiem lub unieszkodliwianiem odpadów. 9. W decyzjach, o których mowa w ust. 6 i 8a, określa się termin wstrzymania działalności, uwzględniając potrzebę bezpiecznego dla środowiska jej zakończenia. Termin wstrzymania działalności nie może być późniejszy niż rok od dnia doręczenia decyzji, o których mowa w ust. 6 lub 8a. 10. Po stwierdzeniu, że ustały przyczyny wstrzymania działalności, na podstawie decyzji, o których mowa w ust. 6 i 8a, wojewódzki inspektor ochrony środowiska na wniosek zainteresowanego, wyraża, w drodze decyzji, zgodę na podjęcie wstrzymanej działalności. 11. Kopie wydanych decyzji, o których mowa w ust. 6, 8, 8a i 10, wojewódzki inspektor ochrony środowiska przekazuje właściwemu organowi, o którym mowa w art. 26 ust. 3, w terminie nie dłuższym niż 30 dni od dnia, w którym decyzja ta stała się ostateczna. 12. W przypadku gdy organem właściwym, o którym mowa w art. 26 ust. 3, jest regionalny dyrektor ochrony środowiska lub starosta, kopie wydanych decyzji, o których mowa w ust. 6, 8, 8a i 10, wojewódzki inspektor ochrony środowiska przekazuje dodatkowo właściwemu marszałkowi województwa w terminie nie dłuższym niż 30 dni od dnia, w którym decyzja ta stała się ostateczna. Art. 13a. 1. Zakazuje się zbierania: 1) pozostałości z sortowania odpadów komunalnych, 2) komunalnych osadów ściekowych, 3) zakaźnych odpadów medycznych, 4) zakaźnych odpadów weterynaryjnych - poza miejscami ich wytwarzania. 2. Jeżeli ze względów bezpieczeństwa lub w celu zapewnienia ciągłości odbioru zakaźnych odpadów medycznych lub zakaźnych odpadów weterynaryjnych, zbieranie tych odpadów jest konieczne, marszałek województwa właściwy ze względu na miejsce zbierania może zezwolić, w drodze decyzji, na zbieranie tych odpadów. 3. Zezwolenie, o którym mowa w ust. 2, może być wydane na okres nie dłuższy niż rok. 4. W przypadku, o którym mowa w ust. 2, art. 28 stosuje się odpowiednio. 5. Zakaz zbierania zakaźnych odpadów medycznych i zakaźnych odpadów weterynaryjnych, o których mowa w ust. 1 pkt 3 i 4, nie dotyczy zakaźnych odpadów medycznych i zakaźnych odpadów weterynaryjnych powstałych w wyniku świadczenia usług medycznych lub weterynaryjnych na wezwanie. 6. Wytwórca zakaźnych odpadów medycznych i zakaźnych odpadów weterynaryjnych, o których mowa w ust. 5, zobowiązany jest do bezzwłocznego dostarczenia wytworzonych odpadów do odpowiednio przystosowanych do tego celu pomieszczeń spełniających wymagania w zakresie magazynowania takich odpadów. Rozdział 3 11 Plany gospodarki odpadami Art Dla osiągnięcia celów założonych w polityce ekologicznej państwa i wdrażania hierarchii postępowania z odpadami oraz zasady bliskości, a także utworzenia w kraju zintegrowanej sieci instalacji gospodarowania odpadami, spełniających wymagania ochrony środowiska, opracowuje się krajowy plan gospodarki odpadami oraz wojewódzkie plany gospodarki odpadami, zwane dalej "planami gospodarki odpadami". 2. Plany gospodarki odpadami powinny być zgodne z polityką ekologiczną państwa. 3. Wojewódzki plan gospodarki odpadami powinien być zgodny z krajowym planem gospodarki odpadami i służyć realizacji zawartych w nim celów. 4. Plany gospodarki odpadami dotyczą odpadów wytworzonych na obszarze, dla którego jest sporządzany plan, oraz przywożonych na ten obszar, w tym odpadów komunalnych, odpadów ulegających biodegradacji, odpadów opakowaniowych i odpadów niebezpiecznych. 5. Plany gospodarki odpadami obejmują również środki służące zapobieganiu powstawaniu odpadów. 6. Plany gospodarki odpadami zawierają: 1) analizę aktualnego stanu gospodarki odpadami na obszarze, dla którego jest sporządzany plan, w tym informacje dotyczące: a) rodzajów, ilości i źródeł powstawania odpadów, b) środków służących zapobieganiu powstawaniu odpadów i oceny ich użyteczności, c) rodzajów i ilości odpadów poddawanych poszczególnym procesom odzysku, w tym w instalacjach położonych poza terytorium kraju, d) rodzajów i ilości odpadów poddawanych poszczególnym procesom unieszkodliwiania, w tym w instalacjach położonych poza terytorium kraju, e) istniejących systemów gospodarowania odpadami, w tym zbierania odpadów, f) rodzajów, rozmieszczenia i mocy przerobowych instalacji do przetwarzania odpadów, w tym olejów odpadowych i innych odpadów niebezpiecznych, g) identyfikacji problemów w zakresie gospodarki odpadami, w tym, uwzględniając położenie geograficzne, sytuację demograficzną i gospodarczą, warunki glebowe, hydrogeologiczne i hydrologiczne, ocenę potrzeb: tworzenia nowych lub zmiany istniejących systemów zbierania odpadów oraz budowy dodatkowej infrastruktury służącej gospodarowaniu odpadami, zgodnie z zasadą bliskości, zamknięcia obiektów przeznaczonych do gospodarowania odpadami; 2) prognozowane zmiany w zakresie gospodarki odpadami, w tym zmiany wynikające ze zmian demograficznych i gospodarczych; 3) cele w zakresie gospodarki odpadami, wraz ze wskazaniem terminów ich osiągnięcia, w tym cele dotyczące zapobiegania powstawaniu odpadów i ograniczenia ilości odpadów komunalnych ulegających biodegradacji przekazywanych na składowiska odpadów; 4) określenie kierunków działań w zakresie zapobiegania powstawaniu odpadów oraz kształtowania systemu gospodarki odpadami podejmowanych dla osiągnięcia celów, o których mowa w pkt 3, w tym: a) działań w zakresie gospodarki odpadami, wraz z określeniem planowanych technologii i metod postępowania, b) działań w zakresie postępowania z odpadami powodującymi problemy w zakresie gospodarki odpadami, w tym środków zachęcających do selektywnego zbierania bioodpadów w celu kompostowania oraz przetwarzania ich w sposób bezpieczny dla 12 środowiska oraz życia i zdrowia ludzi, c) rozwiązań dotyczących postępowania z olejami odpadowymi i innymi odpadami niebezpiecznymi; 5) określenie kryteriów rozmieszczenia obiektów przeznaczonych do gospodarowania odpadami oraz mocy przerobowych przyszłych instalacji do przetwarzania odpadów; 6) harmonogram planowanych czynności oraz określenie wykonawców i sposobu finansowania zadań wynikających z przyjętych kierunków działań, o których mowa w pkt 4; 7) informację o strategicznej ocenie oddziaływania planu gospodarki odpadami na środowisko; 8) określenie metody monitorowania działań w sposób umożliwiający ocenę stanu realizacji zadań określonych w planie gospodarki odpadami; 9) streszczenie w języku niespecjalistycznym. 7. W przypadku przeprowadzania strategicznej oceny oddziaływania planu gospodarki odpadami na środowisko podsumowanie, o którym mowa w art. 55 ust. 3 ustawy z dnia 3 października 2008 r. o udostępnianiu informacji o środowisku i jego ochronie, udziale społeczeństwa w ochronie środowiska oraz o ocenach oddziaływania na środowisko (Dz. U. Nr 199, poz. 1227, z późn. zm.), a w przypadku odstąpienia od jej przeprowadzenia - uzasadnienie, o którym mowa w art. 42 pkt 2 tej ustawy, stanowi załącznik do planu. 8. Wojewódzkie plany gospodarki odpadami zawierają także: 1) określenie regionów gospodarki odpadami komunalnymi, wraz ze wskazaniem gmin wchodzących w skład regionu; 2) wykaz regionalnych instalacji do przetwarzania odpadów komunalnych w poszczególnych regionach gospodarki odpadami komunalnymi oraz instalacji przewidzianych do zastępczej obsługi tych regionów, do czasu uruchomienia regionalnych instalacji do przetwarzania odpadów komunalnych, w przypadku gdy znajdująca się w nich instalacja uległa awarii lub nie może przyjmować odpadów z innych przyczyn; 3) plan zamykania regionalnych instalacji do przetwarzania odpadów komunalnych niespełniających wymagań ochrony środowiska, których modernizacja nie jest możliwa z przyczyn technicznych lub nie jest uzasadniona z przyczyn ekonomicznych. 9. Plany gospodarki odpadami mogą zawierać, z uwzględnieniem uwarunkowań geograficznych i obszaru, dla którego jest sporządzany plan, informacje dotyczące w szczególności: 1) organizacji działań związanych z gospodarowaniem odpadami, w tym opis podziału zadań pomiędzy podmioty publiczne i prywatne zajmujące się gospodarowaniem odpadami; 2) oceny użyteczności i przydatności stosowania instrumentów ekonomicznych i innych instrumentów do rozwiązania problemów związanych z gospodarką odpadami, z uwzględnieniem potrzeby utrzymywania niezakłóconego funkcjonowania rynku wewnętrznego; 3) kampanii informacyjnych i innych sposobów informowania społeczeństwa lub określonej grupy osób w zakresie gospodarki odpadami. 10. Minister właściwy do spraw środowiska określi, w drodze rozporządzenia, wymagania dla mechaniczno-biologicznego przetwarzania zmieszanych odpadów komunalnych oraz wymagania dla odpadów powstających z tych procesów, kierując się koniecznością zapobiegania zagrożeniom dla zdrowia i życia ludzi oraz środowiska, a także potrzebą zapobiegania nieprawidłowościom przy przetwarzaniu odpadów. Art. 14a. 1. Rada Ministrów uchwala krajowy plan gospodarki odpadami, którego projekt, opracowany w porozumieniu z ministrem właściwym do spraw gospodarki wodnej, przedkłada 13 minister właściwy do spraw środowiska. 2. Sejmik województwa uchwala wojewódzki plan gospodarki odpadami, którego projekt przedkłada zarząd województwa. 3. Zarząd województwa przekazuje ministrowi właściwemu do spraw ochrony środowiska wojewódzki plan gospodarki odpadami w terminie miesiąca od dnia jego uchwalenia. Art. 14b. 1. Przy opracowywaniu projektów planów gospodarki odpadami stosuje się przepisy ustawy z dnia 3 października 2008 r. o udostępnianiu informacji o środowisku i jego ochronie, udziale społeczeństwa w ochronie środowiska oraz o ocenach oddziaływania na środowisko, dotyczące udziału społeczeństwa w ochronie środowiska oraz strategicznej oceny oddziaływania na środowisko. 2. W przypadku nieprzeprowadzenia strategicznej oceny oddziaływania planu gospodarki odpadami na środowisko organ opracowujący projekt planu jest obowiązany zapewnić udział społeczeństwa, na zasadach określonych w ustawie, o której mowa w ust Projekt wojewódzkiego planu gospodarki odpadami podlega zaopiniowaniu przez organy wykonawcze gmin z obszaru województwa, niebędących członkami związków międzygminnych, oraz organy wykonawcze związków międzygminnych, a w zakresie związanym z ochroną wód - przez właściwego dyrektora regionalnego zarządu gospodarki wodnej. 4. Po zaopiniowaniu projektu wojewódzkiego planu gospodarki odpadami przez podmioty, o których mowa w ust. 3, zarząd województwa przekazuje projekt planu do zaopiniowania ministrowi właściwemu do spraw środowiska. 5. Organy, o których mowa w ust. 3 i 4, wyrażają opinie w terminie 2 miesięcy od dnia otrzymania projektu. Nieudzielenie opinii w tym terminie uznaje się za brak uwag. Art. 14c. 1. Plany gospodarki odpadami podlegają aktualizacji nie rzadziej niż raz na 6 lat. 2. Zarząd województwa przedkłada projekt zaktualizowanego wojewódzkiego planu gospodarki odpadami sejmikowi województwa, nie później niż na miesiąc przed upływem terminu jego aktualizacji. 3. Do aktualizacji planów gospodarki odpadami stosuje się odpowiednio przepisy art. 14a i art. 14b. Art. 14d. Minister właściwy do spraw środowiska może określić, w drodze rozporządzenia, szczegółowy zakres, sposób i formę sporządzania wojewódzkiego planu gospodarki odpadami oraz jego aktualizacji, kierując się potrzebą ujednolicenia sposobu przygotowania planów gospodarki odpadami. Art Wraz z uchwaleniem wojewódzkiego planu gospodarki odpadami sejmik województwa podejmuje uchwałę w sprawie jego wykonania. 2. Uchwała w sprawie wykonania wojewódzkiego planu gospodarki odpadami określa: 1) regiony gospodarki odpadami komunalnymi; 2) regionalne instalacje do przetwarzania odpadów komunalnych w poszczególnych regionach gospodarki odpadami komunalnymi oraz instalacje przewidziane do zastępczej obsługi tych regionów, do czasu uruchomienia regionalnych instalacji do przetwarzania odpadów komunalnych, w przypadku gdy znajdująca się w nich instalacja uległa awarii lub nie może przyjmować odpadów z innych przyczyn; 3) regionalne instalacje do przetwarzania odpadów komunalnych niespełniające wymagań ochrony środowiska, których modernizacja nie jest możliwa z przyczyn technicznych lub nie 14 jest uzasadniona z przyczyn ekonomicznych. 3. Uchwała w sprawie wykonania wojewódzkiego planu gospodarki odpadami jest aktem prawa miejscowego. Art Z realizacji planów gospodarki odpadami sporządza się sprawozdania, obejmujące okres 3 lat kalendarzowych, według stanu na dzień 31 grudnia roku kończącego ten okres, zwany dalej "okresem sprawozdawczym". 2. Sprawozdania z realizacji planów gospodarki odpadami zawierają informacje dotyczące realizacji postanowień tych planów, ocenę stanu gospodarki odpadami oraz ocenę stanu realizacji zadań i celów. 3. Sprawozdanie z realizacji: 1) krajowego planu gospodarki odpadami - przygotowuje i przedkłada Radzie Ministrów minister właściwy do spraw środowiska, w terminie 18 miesięcy po upływie okresu sprawozdawczego; 2) wojewódzkiego planu gospodarki odpadami - przygotowuje i przedkłada sejmikowi województwa oraz ministrowi właściwemu do spraw środowiska zarząd województwa, w terminie 12 miesięcy po upływie okresu sprawozdawczego. 4. Minister właściwy do spraw środowiska może określić, w drodze rozporządzenia, szczegółowy zakres, sposób i formę sporządzania sprawozdania z realizacji wojewódzkiego planu gospodarki odpadami, kierując się potrzebą ujednolicenia sposobu przygotowania tych sprawozdań. Rozdział 3a Zadania samorządu terytorialnego w zakresie gospodarki odpadami komunalnymi Art. 16a. (uchylony). Art. 16b. Do obowiązkowych zadań własnych województwa w zakresie gospodarki odpadami komunalnymi należy zapewnianie budowy, utrzymania i eksploatacji instalacji i urządzeń do odzysku i unieszkodliwiania odpadów niebezpiecznych wydzielonych z odpadów komunalnych. Rozdział 4 Obowiązki posiadaczy odpadów i transportujących odpady Art Wytwórca odpadów jest obowiązany do: 1) uzyskania decyzji zatwierdzającej program gospodarki odpadami niebezpiecznymi, jeżeli wytwarza odpady niebezpieczne w ilości powyżej 0,1 Mg rocznie; 2) przedłożenia informacji o wytwarzanych odpadach oraz o sposobach gospodarowania wytworzonymi odpadami, jeżeli wytwarza odpady niebezpieczne w ilości do 0,1 Mg rocznie albo powyżej 5 Mg rocznie odpadów innych niż niebezpieczne. 1a. Wytwórca odpadów, który prowadzi działalność polegającą na świadczeniu usług w zakresie budowy, rozbiórki, remontu obiektów, czyszczenia zbiorników lub urządzeń oraz sprzątania, konserwacji i napraw, a także przetwarzania odpadów zawierających azbest w urządzeniach przewoźnych, jest obowiązany do uzyskania decyzji zatwierdzającej program gospodarki odpadami. 15 2. Wytwórca odpadów jest obowiązany do uzyskania pozwolenia na wytwarzanie odpadów, które powstają w związku z eksploatacją instalacji, jeżeli wytwarza powyżej 1 Mg odpadów niebezpiecznych rocznie lub powyżej 5 tysięcy Mg odpadów innych niż niebezpieczne rocznie. 3. W pozwoleniu, o którym mowa w ust. 2, uwzględnia się wszystkie odpady wytwarzane przez danego wytwórcę w danym miejscu. 3a. Wytwórca odpadów, który jednocześnie prowadzi działalność w zakresie rozbiórki i remontów obiektów, w wyniku której powstają odpady zawierające azbest i który przetwarza te odpady w urządzeniach przewoźnych, jest obowiązany do uzyskania jednej decyzji zatwierdzającej program gospodarki odpadami, obejmującej odpady powstające w wyniku rozbiórki i remontów oraz odpady powstałe w wyniku eksploatacji urządzeń przewoźnych do przetwarzania odpadów zawierających azbest. 4. Wymóg uzyskania decyzji zatwierdzającej program gospodarki odpadami niebezpiecznymi, pozwolenia na wytwarzanie odpadów, a także przedłożenia informacji o wytwarzanych odpadach oraz o sposobach gospodarowania wytworzonymi odpadami nie dotyczy wytwórcy odpadów prowadzącego instalację, na której prowadzenie wymagane jest pozwolenie zintegrowane, o którym mowa w przepisach o ochronie środowiska. 5. Przepisów ust. 1-4 nie stosuje się do odpadów komunalnych, odpadów z wypadków, odpadów powstałych w wyniku klęsk żywiołowych oraz odpadów powstałych w wyniku poważnej awarii lub poważnej awarii przemysłowej, a także do osób fizycznych niebędących przedsiębiorcami oraz do właścicieli pojazdów przekazujących pojazdy wycofane z eksploatacji do przedsiębiorcy prowadzącego stację demontażu lub przedsiębiorcy prowadzącego punkt zbierania pojazdów. Art. 17a. 1. Wytwórca odpadów powstałych w wyniku poważnej awarii lub poważnej awarii przemysłowej jest obowiązany do przedłożenia staroście właściwemu ze względu na miejsce powstania odpadów z tych awarii informacji o wytworzonych odpadach oraz o sposobach gospodarowania wytworzonymi odpadami, bez względu na ich ilość, w terminie 30 dni od dnia wystąpienia awarii. 2. Informacja ta powinna zawierać: 1) wyszczególnienie ilości i rodzaju odpadów powstałych w wyniku awarii; 2) wskazanie miejsca i sposobu magazynowania odpadów powstałych w wyniku awarii; 3) opis dalszego sposobu gospodarowania tymi odpadami. Art. 17b. 1. Jeżeli wymagają tego względy ochrony życia lub zdrowia ludzi lub względy ochrony środowiska, starosta właściwy ze względu na miejsce powstania odpadów z wypadków, w drodze decyzji wydanej z urzędu, może nałożyć na wytwórcę tych odpadów obowiązki dotyczące gospodarowania odpadami z wypadków, w tym obowiązek przekazania ich wskazanemu posiadaczowi odpadów, z tym że za wytwórcę odpadów z wypadków uważa się sprawcę wypadku; w przypadku odpadów z wypadków powodujących zanieczyszczenie morza - wytwórcą odpadów jest armator statku, który spowodował powstanie odpadu, o ile statek jest znany. 2. Decyzji, o której mowa w ust. 1, może być nadany rygor natychmiastowej wykonalności. 3. W sprawach odpadów z wypadków powodujących zanieczyszczenie morza decyzję, o której mowa w ust. 1, wydaje właściwy ze względu na miejsce wypadku dyrektor urzędu morskiego. 4. Starosta dokonuje gospodarowania odpadami z wypadków, jeżeli: 1) nie można wszcząć postępowania egzekucyjnego dotyczącego obowiązku zagospodarowania 16 odpadów z wypadków albo egzekucja okazała się bezskuteczna lub 2) jest konieczne natychmiastowe zagospodarowanie tych odpadów ze względu na zagrożenie życia lub zdrowia ludzi lub możliwość zaistnienia nieodwracalnych szkód w środowisku. 5. W przypadku braku możliwości ustalenia sprawcy albo bezskuteczności egzekucji wobec sprawcy koszty gospodarowania odpadami z wypadków, z wyjątkiem odpadów z wypadków powodujących zanieczyszczenie morza, są pokrywane ze środków finansowych wojewódzkiego funduszu ochrony środowiska i gospodarki wodnej na wniosek starosty. Art Wniosek o wydanie pozwolenia na wytwarzanie odpadów powinien spełniać wymagania określone w przepisach o ochronie środowiska oraz dodatkowo zawierać następujące informacje: 1) wyszczególnienie rodzajów odpadów przewidzianych do wytwarzania, z uwzględnieniem ich podstawowego składu chemicznego i właściwości; 2) określenie ilości odpadów poszczególnych rodzajów przewidzianych do wytwarzania w ciągu roku; 3) wskazanie sposobów zapobiegania powstawaniu odpadów lub ograniczania ilości odpadów i ich negatywnego oddziaływania na środowisko; 4) opis dalszego sposobu gospodarowania odpadami, z uwzględnieniem zbierania, transportu, odzysku i unieszkodliwiania odpadów; 5) wskazanie miejsca i sposobu oraz rodzaju magazynowanych odpadów. 2. Pozwolenie na wytwarzanie odpadów powinno spełniać wymagania określone w przepisach o ochronie środowiska oraz dodatkowo określać: 1) ilość odpadów poszczególnych rodzajów dopuszczonych do wytworzenia w ciągu roku; 2) sposób dalszego gospodarowania odpadami, z uwzględnieniem zbierania, transportu, odzysku i unieszkodliwiania odpadów; 3) miejsce i sposób oraz rodzaj magazynowanych odpadów. 3. Właściwy organ odmawia wydania pozwolenia na wytwarzanie odpadów w przypadkach określonych w przepisach o ochronie środowiska lub jeżeli zamierzony sposób gospodarki odpadami: 1) mógłby powodować zagrożenia dla zdrowia, życia ludzi lub dla środowiska; 2) jest niezgodny z planami gospodarki odpadami; 3) jest niezgodny z przepisami prawa miejscowego; 4) jest niezgodny z przepisami z zakresu gospodarki odpadami. 4. Kopię wydanego pozwolenia na wytwarzanie odpadów regionalny dyrektor ochrony środowiska lub starosta przekazuje właściwemu ze względu na miejsce wytwarzania odpadów marszałkowi województwa, wojewódzkiemu inspektorowi ochrony środowiska oraz wójtowi, burmistrzowi lub prezydentowi miasta. Wymóg przekazania prezydentowi miasta kopii wydanego przez starostę pozwolenia na wytwarzanie odpadów nie dotyczy prezydenta miasta na prawach powiatu. Art Wniosek o zatwierdzenie programu gospodarki odpadami niebezpiecznymi, do którego dołącza się ten program, wytwórca odpadów niebezpiecznych jest obowiązany przedłożyć właściwemu organowi na 30 dni przed dniem rozpoczęcia działalności powodującej powstawanie odpadów niebezpiecznych lub dniem zmiany tej działalności wpływającej na rodzaj, ilość wytwarzanych odpadów niebezpiecznych lub sposób gospodarowania nimi. 2. Program gospodarki odpadami niebezpiecznymi jest zatwierdzany, w drodze decyzji, przez właściwy organ, którym jest: 17 1) regionalny dyrektor ochrony środowiska - dla przedsięwzięć i zdarzeń na terenach zamkniętych, w rozumieniu przepisów ustawy z dnia 17 maja 1989 r. - Prawo geodezyjne i kartograficzne (Dz. U. z 2005 r. Nr 240, poz. 2027, z późn. zm. 5) ); 2) marszałek województwa - dla przedsięwzięć i zdarzeń, o których mowa w art. 378 ust. 2a ustawy z dnia 27 kwietnia 2001 r. - Prawo ochrony środowiska; 3) starosta - dla pozostałych przedsięwzięć. 3. Właściwość miejscową organu, o którym mowa w ust. 2, ustala się według miejsca wytwarzania odpadów niebezpiecznych. 4. Regionalny dyrektor ochrony środowiska albo marszałek województwa zatwierdza program gospodarki odpadami niebezpiecznymi, po zasięgnięciu opinii wójta, burmistrza lub prezydenta miasta, właściwego ze względu na miejsce wytwarzania odpadów niebezpiecznych. 5. Starosta zatwierdza program gospodarki odpadami niebezpiecznymi po zasięgnięciu opinii wójta, burmistrza lub prezydenta miasta, właściwego ze względu na miejsce wytwarzania odpadów niebezpiecznych. Wymóg zasięgania opinii prezydenta miasta nie dotyczy prezydenta miasta na prawach powiatu. 6. W przypadku niewydania opinii w terminie określonym w art ustawy z dnia 14 czerwca 1960 r. - Kodeks postępowania administracyjnego (Dz. U. z 2000 r. Nr 98, poz. 1071, z późn. zm. 6) ) przyjmuje się, że wydano opinię pozytywną. 7. Na postanowienia, o których mowa w ust. 4 i 5, nie przysługuje zażalenie. 8. Kopię wydanej decyzji regionalny dyrektor ochrony środowiska lub starosta przekazuje właściwemu ze względu na miejsce wytwarzania odpadów niebezpiecznych marszałkowi województwa, wojewódzkiemu inspektorowi ochrony środowiska oraz wójtowi, burmistrzowi lub prezydentowi miasta. Wymóg przekazania prezydentowi miasta kopii wydanej przez starostę decyzji nie dotyczy prezydenta miasta na prawach powiatu. Art Program gospodarki odpadami niebezpiecznymi, dołączany do wniosku o wydanie decyzji zatwierdzającej program gospodarki odpadami niebezpiecznymi, powinien zawierać: 1) wyszczególnienie rodzajów odpadów niebezpiecznych przewidzianych do wytwarzania, a w przypadkach gdy określenie rodzaju nie jest wystarczające do ustalenia zagrożeń, jakie mogą powodować odpady niebezpieczne, właściwy organ może wezwać wnioskodawcę do podania podstawowego składu chemicznego i właściwości odpadów; 2) określenie ilości odpadów niebezpiecznych poszczególnych rodzajów przewidzianych do wytwarzania w ciągu roku; 3) informacje wskazujące na sposoby zapobiegania powstawaniu odpadów niebezpiecznych lub ograniczania ilości odpadów i ich negatywnego oddziaływania na środowisko; 4) opis dalszego sposobu gospodarowania odpadami niebezpiecznymi, z uwzględnieniem zbierania, transportu, odzysku i unieszkodliwiania odpadów niebezpiecznych; 5) wskazanie miejsca i sposobu oraz rodzaju magazynowanych odpadów niebezpiecznych. 2. We wniosku o zatwierdzenie programu gospodarki odpadami niebezpiecznymi wytwórca odpadów określa czas prowadzenia działalności związanej z wytwarzaniem odpadów. Art W decyzji zatwierdzającej program gospodarki odpadami niebezpiecznymi określa się: 1) ilość odpadów niebezpiecznych poszczególnych rodzajów dopuszczonych do wytworzenia w ciągu roku; 2) sposób dalszego gospodarowania odpadami niebezpiecznymi;
sv	caselaw	EU	11.2.2019 SV Europeiska unionens officiella tidning C 54/4 Begäran om förhandsavgörande framställd av Tribunalul Specializat Mureş (Rumänien) den 7 november 2018 – SC Raiffeisen Bank SA mot JB (Mål C-698/18) (2019/C 54/06) Rättegångsspråk: rumänska Hänskjutande domstol Tribunalul Specializat Mureş Part(er) i det nationella målet Klagande: SC Raiffeisen Bank SA Motpart: JB Tolkningsfrågor 1) Tillåter rådets direktiv 93/13/EEG av den 5 april 1993 om oskäliga villkor i konsumentavtal (1), i synnerhet tolfte, tjugoförsta och tjugotredje skälet samt av artikel 2 b, artikel 6.1, artikel 7.2 och artikel 8 – med tillämpning av principen om processuell autonomi och följaktligen likhets- och effektivitetsprincipen – ett system med rättsmedel bestående i dels en form av allmän talan som inte omfattas av preskriptionsregler, vilken syftar till att fastställa att vissa avtalsvillkor i ett konsumentavtal är oskäliga, dels en form av talan i tvistemål som väcks av en person och som omfattas av preskriptionsregler, vars syfte är att uppfylla direktivets målsättning att undanröja verkningarna av alla skyldigheter som följer av och som fullgjorts enligt ett avtalsvillkor som fastställts vara oskäligt i förhållande till konsumenten? 2) Om fråga 1 besvaras jakande önskas svar på om ovanstående bestämmelser utgör hinder för en tolkning som följer av tillämpningen av principen om rättssäkerhet i civilrättsliga rättsförhållanden enligt vilken den tidpunkt då konsumenten bör eller borde ha känt till att ett avtalsvillkor var oskäligt är tidpunkten då det kreditavtal i vilket han var att anse som konsument upphörde att gälla? (1) Rådets direktiv 93/13/EEG av den 5 april 1993 om oskäliga villkor i konsumentavtal (EGT 1993, L 95, s. 29; svensk specialutgåv, område 15, volym 12 s. 169).
en	other	N/A	Guitar Recording Techniques Part 3 - Audio School Online Home » Free » Guitar Recording Techniques Part 3 Guitar Recording Techniques Part 3 Tags: electric, guitar, guitar recording, how to record, recording guitars, recording techniques Guitar Recording Techniques Part 3 is the last in this free 3 part series. Continue to learn studio and recording techniques for electric guitars from producer, Ken Lewis. In Part 3, Ken concludes the discussion on his approach to recording electric guitars using his experience on the Miggs “WIDE AWAKE” album that he produced. This video lesson is just handheld Flip HD camera footage (a little shaky), but the information is great!!!. To hear the end result of how the guitar tones came out, check out the Miggs “WIDE AWAKE” album, which you can preview on iTunes and the internet. If you haven’t already, be sure to check out Guitar Recording Techniques Part 1 and Guitar Recording Techniques Part 2, Also, please check out Ken’s other recording, mixing and production lessons and his other free lessons.
nl	wikipedia	N/A	Dit artikel gaat over de wedstrijd in de groepsfase in groep D tussen Engeland en Schotland die gespeeld werd op vrijdag 18 juni 2021 tijdens het Europees kampioenschap voetbal 2020. Voorafgaand aan de wedstrijd Engeland stond bij aanvang van het toernooi op de vierde plaats van de FIFA-wereldranglijst. Schotland stond bij aanvang van het toernooi op de 44e plaats van de FIFA-wereldranglijst. De confrontatie tussen de nationale elftallen van Engeland en Schotland vond 114 maal eerder plaats. Het duel vond plaats in het Wembley Stadium in Londen, Engeland. Dit stadion werd in 2007 geopend. Wedstrijdgegevens Zie ook Engeland op het Europees kampioenschap voetbal 2020 Schotland op het Europees kampioenschap voetbal 2020 Lijst van voetbalinterlands Engeland - Schotland D Schotland Engeland Voetbal Voetbal in Engeland Sportevenement in Londen Voetbalwedstrijd in het Verenigd Koninkrijk
el	other	N/A	ΟΑΕΔ: Δείτε τα οριστικά αποτελέσματα για τις κατασκηνώσεις By psaxnodouleia \| Εργασιακά \| 17 Ιουνίου 2015 Ετικέτες Δωρεάν Παροχές ΟΑΕΔ Προγράμματα Τα οριστικά αποτελέσματα για τις παιδικές κατασκηνώσεις ανακοίνωσε ο ΟΑΕΔ και οι αιτούντες μπορούν να δουν εαν είναι δικαιούχοι ή όχι μετά και την υποβολή των ενστάσεων στα προσωρινά αποτελέσματα. Σύμφωνα με τον ΟΑΕΔ δικαιούχοι που εντάχθηκαν στα Μητρώα κατόπιν έγκρισης των ενστάσεών τους είναι πιθανόν να εμφανίζονται σε αυτά χωρίς στοιχεία και αριθμούς επιταγής κάποιων ωφελούμενων τέκνων τους. Τα στοιχεία αυτά και οι αριθμοί επιταγής των τέκνων αυτών θα προστεθούν στα Μητρώα μέχρι την Παρασκευή, 19.06.2015. Οι δικαιούχοι αυτοί μπορούν να προβαίνουν σε κρατήσεις θέσεων στις κατασκηνώσεις ΚΑΝΟΝΙΚΑ από την 17.06.2015. Όπως επισημαίνει σε ξεχωριστή ανακοίνωση η διοίκηση του Οργανισμού, οι δικαιούχοι των Μητρώων δεν χρειάζεται να προσέρχονται στις Υπηρεσίες του ΟΑΕΔ για την παραλαβή οποιουδήποτε εντύπου το οποίο να πιστοποιεί την επιλογή τους για συμμετοχή στο πρόγραμμα. Μπορούν να επικοινωνούν απευθείας με την κατασκήνωση που επιθυμούν από το Μητρώο Παρόχων για κρατήσεις θέσεων. http://www.psaxnodouleia.gr/%ce%bf%cf%81%ce%b9%cf%83%cf%84%ce%b9%ce%ba%ce%ac-%ce%b1%cf%80%ce%bf%cf%84%ce%b5%ce%bb%ce%ad%cf%83%ce%bc%ce%b1%cf%84%ce%b1-%ce%bf%ce%b1%ce%b5%ce%b4-%ce%b3%ce%b9%ce%b1-%cf%84%ce%b9%cf%82-%ce%ba%ce%b1/http://www.psaxnodouleia.gr/wp-content/uploads/2015/04/oaed031-1024x683.jpghttp://www.psaxnodouleia.gr/wp-content/uploads/2015/04/oaed031-300x300.jpg 2015-06-17T18:25:25+03:00 psaxnodouleiaΕργασιακάΔωρεάν Παροχές,ΟΑΕΔ,Προγράμματα Τα οριστικά αποτελέσματα για τις παιδικές κατασκηνώσεις ανακοίνωσε ο ΟΑΕΔ και οι αιτούντες μπορούν να δουν εαν είναι δικαιούχοι ή όχι μετά και την υποβολή των ενστάσεων στα προσωρινά αποτελέσματα. Σύμφωνα με τον ΟΑΕΔ δικαιούχοι που εντάχθηκαν στα Μητρώα κατόπιν έγκρισης των ενστάσεών τους είναι πιθανόν να εμφανίζονται σε αυτά... 6 θέσεις εργασίας στη ΔΗ.Κ.Ε. Νισύρου Previous Post» Δεν υπάρχουν χρήματα για το Ελάχιστο Εγγυημένο Εισόδημα σε σχετική επερώτηση βουλευτών για την καθυστέρηση της πληρωμής του επιδόματος σε...
es	other	N/A	RESOLUCIÓN 445 DE MARZO 5 DE 2018 RESOLUCIÓN 445 DE 05 DE MARZO DE 2018 CONTENIDO:INDUSTRIA HOTELERA. SE FIJA EL PROCEDIMIENTO PARA LA EXPEDICIÓN DE LAS CERTIFICACIONES PARA LA EXENCIÓN DE RENTA DE SERVICIOS HOTELEROS PRESTADOS EN ESTABLECIMIENTOS NUEVOS Y REMODELADOS DE QUE TRATA EL DECRETO 2755 DE 2003. DEROGA LA RESOLUCIÓN 944 DE 2007. TEMAS ESPECÍFICOS:EXENCIÓN TRIBUTARIA, ORGANISMOS COMERCIALES, MINISTERIO DE COMERCIO, INDUSTRIA Y TURISMO, INDUSTRIA, SOCIEDAD, IMPUESTO SOBRE LA RENTA, INTERVINIENTES EN EL DERECHO TRIBUTARIO, RENTA POR SERVICIO HOTELERO, RETENCIÓN EN LA FUENTE POR SERVICIO HOTELERO, EXENCIÓN POR SERVICIO HOTELERO, INTERVINIENTES EN EL TURISMO, PROCEDIMIENTO TRIBUTARIO “Por la cual se fija el procedimiento para expedir las certificaciones de exención de renta de servicios hoteleros prestados en establecimientos nuevos y remodelados”. en ejercicio de las facultades constitucionales y legales, en especial las que le confieren los decretos 210 de 2003, 2755 de 2003 y 2785 de 2006, y Que el numeral 38 del artículo 2o del Decreto 210 de 2003, adicionado por el artículo 2o del Decreto 2785 de 2006, faculta al Ministerio de Comercio, Industria y Turismo, para certificar sobre la prestación de servicios hoteleros prestados en establecimientos nuevos, remodelados y ampliados para acceder a la exención tributaria que se encuentra prevista en el artículo 207-2 del estatuto tributario. Que el artículo 1.2.1.22.14 del Decreto Único Reglamentario en Materia Tributaria, Decreto 1625 de 2016, dispone que para efectos de la expedición de la certificación requerida para la procedencia de las exenciones tributarias previstas para la prestación de servicios por parte de hoteles nuevos y remodelados o ampliados, contempladas en la Ley 788 de 2002, el contribuyente deberá solicitar anualmente al Ministerio de Comercio, Industria y Turismo la verificación de los servicios hoteleros prestados en las instalaciones de dichos establecimientos, debiendo levantar un acta que será suscrita por las partes, en los términos y condiciones que establezca este ministerio. Que la Resolución 944 de 2007 del Ministerio de Comercio, Industria y Turismo estableció el procedimiento para expedir la certificación que acredite la prestación de servicios hoteleros en hoteles nuevos y remodelados o ampliados. Que se requiere minimizar los trámites para la expedición de las certificaciones para la exención de renta de servicios hoteleros prestados en establecimientos nuevos y remodelados de que tratan el numeral 2 del artículo 5o, el numeral 4 del artículo 7o y el artículo 8o del Decreto 2755 de 2003. Que la solicitud de la certificación referida en el artículo 1o de la presente Resolución, se debe sujetar a las reglas generales de la Ley 1755 de 2015, por medio de la cual se regula el Derecho Fundamental de Petición y se sustituye un título del Código de Procedimiento Administrativo y de lo Contencioso Administrativo. Que el proyecto de resolución fue publicado en la página web del Ministerio de Comercio, Industria y Turismo, en cumplimiento de lo dispuesto en la Resolución 784 de 2017 del Ministerio de Comercio, Industria y Turismo, ART. 1o—Solicitud de las certificaciones. Para solicitar las certificaciones contempladas en el numeral 2 del artículo 5o y en el numeral 4 del artículo 7o del Decreto 2755 de 2003, se cumplirá el siguiente procedimiento: 1. El prestador de servicios turísticos presentará la solicitud a la Dirección de análisis sectorial y promoción del Viceministerio de Turismo. 2. La Dirección de análisis sectorial y promoción del Viceministerio de Turismo procederá a verificar que el Registro Nacional de Turismo del solicitante se encuentra activo. 3. Una vez verificado el cumplimiento del anterior requisito, la Dirección de análisis sectorial y promoción del Viceministerio de Turismo designará un funcionario que realizará la verificación de los servicios prestados por el establecimiento hotelero, para lo cual se adelantará una visita durante el año gravable en que inicie operaciones y de la cual se levantará un acta, en la que conste la relación de los servicios prestados en el establecimiento nuevo o remodelado. El acta se expedirá en dos originales y deberá ser suscrita por el interesado y el funcionario designado para efectos de la visita. En esta visita el certificado se expedirá en el establecimiento hotelero. ART. 2o—Expedición de las certificaciones. Para expedir las certificaciones anuales posteriores a la visita contemplada en el artículo anterior, la Dirección de análisis sectorial y promoción del Viceministerio de Turismo verificará que el Registro Nacional de Turismo se encuentra activo para el período que corresponda y que el prestador de servicios turísticos se encuentra al día en el pago de la contribución parafiscal. Las certificaciones anuales a que se refiere este artículo, se expedirán de forma automática dentro de los quince días hábiles anteriores a la fecha límite de pago de la declaración de renta establecida en el calendario tributario. PAR.—El Ministerio de Comercio, Industria y Turismo podrá gestionar un desarrollo tecnológico para expedir las certificaciones de que trata este artículo. ART. 3o—Del archivo de las solicitudes, actas y certificaciones. La Dirección de análisis sectorial y promoción del Viceministerio de Turismo llevará el archivo de todas las solicitudes, actas y certificaciones a que alude el presente acto administrativo y adelantará las gestiones operativas necesarias para la simplificación de trámites correspondientes a la expedición de las certificaciones de que trata esta resolución. ART. 4o—Vigencia. La presente resolución rige a partir de la fecha de su publicación en el Diario Oficial y deroga la Resolución 944 de 2007.
en	contracts	US	EXHIBIT 31.2 Certification of Controls and Procedures I, Marc Lord, certify that: 1. I have reviewed this quarterly report on Form 10-Q /A of Santeon Group, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and 5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. Date: November 22, 2010. SANTEON GROUP, INC. By: /s/ MARC LORD Marc Lord, Chief Financial Officer
nl	wikipedia	N/A	Billy Drummond, geboren als Willis Robert Drummond (Newport News, 19 juni 1959), is een Amerikaanse jazzdrummer. Biografie Drummond begon al op 4-jarige leeftijd drums te spelen en hij werkte als jeugdige mee in verschillende school- en plaatselijke bands. In 1988 ging hij naar New York, waar hij spoedig lid werd van de band Out of the Blue en zich voegde bij het sextet van Horace Silver. Als sideman is Drummond te horen op meer dan 200 cd's met o.a. Carla Bley, Sonny Rollins, Steve Kuhn, Joe Henderson, J.J. Johnson, Nat Adderley, Bobby Hutcherson, Buster Williams, Lee Konitz, James Moody, Andrew Hill, Freddie Hubbard, Charles Tolliver, Sheila Jordan, Tony Lakatos, Franco Ambrosetti, Yakov Okun en Toots Thielemans. Daarnaast bracht hij ook meerdere albums uit als orkestleider. Samen met zijn (nu ex) vrouw Renee Rosnes en de (geen familie) bassist Ray Drummond speelde hij in de band The Drummonds. Hij onderwijst jazzdrums aan de Juilliard School of Music en de New York University. Discografie 1991: Native Colours (Criss Cross) met Renee Rosnes, Steve Wilson, Steve Nelson, Ray Drummond 1993: The Gift (Criss Cross) met Peter Washington, Seamus Blake, Renee Rosnes 1995: Dubai (Criss Cross) met Chris Potter, Walt Weiskopf, Peter Washington Literatuur Leonard Feather, Ira Gitler: The Biographical Encyclopedia of Jazz. Oxford University Press, New York 1999, ISBN 0-19-532000-X. Amerikaans jazzdrummer
nl	legislation	EU	Nr. L 141 / 16 Publikatieblad van de Europese Gemeenschappen 9 . 6 . 79 VERORDENING ( EEG) Nr. 1139/79 VAN DE COMMISSIE van 8 juni 1979 tot wijziging van de monetaire compenserende bedragen voor bepaalde produkten die niet onder bijlage II van het Verdrag vallen DE COMMISSIE VAN DE EUROPESE voor de betrokken produkten geldende monetaire GEMEENSCHAPPEN , compenserende bedragen snel moeten worden gecorri Gelet op het Verdrag tot oprichting van de Europese geerd ; dat het billijk is voor de belanghebbenden te Economische Gemeenschap, voorzien in de mogelijkheid om toepassing van de nieuwe bedragen te verzoeken met terugwerkende Gelet op Verordening (EEG) nr. 974/71 van de Raad kracht vanaf 4 juni 1979 ; van 12 mei 1971 betreffende bepaalde conjunctuurpo litieke maatregelen welke naar aanleiding van de tijde Overwegende dat om wille van de duidelijkheid voor lijke verruiming van de fluctuatiemarges van de valu het Engelse pond, gezien de ontwikkeling van deze ta's van sommige Lid-Staten dienen te worden geno valuta, de toepassing van de in de bijlage bij deze ver men in de landbouwsector ('), laatstelijk gewijzigd bij ordening aangegeven bedragen moeten worden be Verordening (EEG) nr. 987/79 (2), en met name op arti perkt tot en met 10 juni 1979 ; kel 6, Overwegende dat het Comité van beheer voor melk Overwegende dat de bij Verordening (EEG) nr. 974/71 en zuivelprodukten geen advies heeft uitgebracht bin ingevoerde monetaire compenserende bedragen zijn nen de door zijn voorzitter bepaalde termijn , vastgesteld bij Verordening (EEG) nr. 710/79 van de Commissie van 9 april 1979 (3), laatstelijk gewijzigd bij HEEFT DE VOLGENDE VERORDENING Verordening (EEG) nr. 1087/79 (4) ; VASTGESTELD : Overwegende dat bij Verordening (EEG) nr. 777/79 Artikel 1 van de Commissie van 20 april 1979 tot wijziging van Verordening (EEG) nr. 710/79 ten aanzien van be Deel 8 van bijlage I van Verordening (EEG) nr. paalde monetaire compenserende bedragen in de sec 710/79 wordt vervangen door de bijlage van deze ver tor melk en zuivelprodukten (5) voor de berekening ordening. van de monetaire compenserende bedragen met in gang van 4 juni 1979 de verwerkingskosten , met uit Artikel 2 zondering van de algemene kosten voor verse melk, Deze verordening treedt in werking op de dag van zijn uitgesloten ; dat deze wijziging moet doorwerken haar bekendmaking in het Publikatieblad van de in de berekening van de voor bepaalde produkten die Eu ropese Gemeenschappen. niet onder bijlage II van het Verdrag vallen geldende monetaire compenserende bedragen, op dezelfde wijze Op verzoek van de belanghebbende worden de in de als dit reeds in het verleden is gebeurd bij een eerste bijlage aangegeven monetaire compenserende bedra aanpassing van de coëfficiënten bij Verordening (EEG) gen toegepast op de vanaf 4 juni 1979 verrichte trans nr. 1 824/77 (6) ; dat deze aanpassing van de monetaire acties. De monetaire compenserende bedragen van de compenserende bedragen voor de produkten die niet kolom „United Kingdom" van de bijlage van deze ver onder bijlage II vallen is verzuimd bij de vaststelling ordening zijn slechts tot en met 10 juni 1979 van toe van Verordening (EEG) nr. 777/79 ; dat derhalve de passing. Deze verordening is verbindend in al haar onderdelen en is rechtstreeks toepasselijk in elke Lid-Staat . Gedaan te Brussel, 8 juni 1979 . Voor de Commissie Finn GUNDELACH Vice - Voorzitter ') PB nr. L 106 van 12. 5. 1971 , blz. 1 . 2) PB nr. L 123 van 19. 5. 1979, blz. 9. >) PB nr. L 90 van 9 . 4. 1979, blz . 1 . «) PB nr. L 137 van 2. 6. 1979, blz. 1 . ) PB nr. L 99 van 21 . 4. 1979, blz. 9. >) PB nr. L 203 van 9. 8 . 1977, blz. 7. ---pagebreak--- 9 . 6. 79 Publikatieblad van de Europese Gemeenschappen Nr. L 141 / 17 ANNEXE — ANNEX — ANHANG — ALLEGATO — BIJLAGE — BILAG PARTIE 8 — PART 8 — TEIL 8 — PARTE 8e — DEEL 8 — DEL 8 MARCHANDISES RELEVANT DU RÈGLEMENT (CEE) N° 1059/69 PRODUCTS TO WHICH REGULATION (EEC) No 1059/69 RELATES VON DER VERORDNUNG (EWG) Nr. 1059/69 ERFASSTE WAREN MERCI CUI SI APPLICA IL REGOLAMENTO (CEE) N. 1059/69 ONDER VERORDENING (EEG) Nr. 1059/69 VALLENDE GOEDEREN VARER, DER OMFATTES AF FORORDNING (EØF) Nr. 1059/69 Montants compensatoires monétaires — Monetary compensatory amounts Währungsausgleichsbeträge — Importi compensativi monetari Monetaire compenserende bedragen — Monetære udligningsbeløb Montants à percevoir à l' importation Montants à octroyer à l' importation et à octroyer à l'exportation et à percevoir à l'exportation Amounts to be charged on imports Amounts to be granted on imports and granted on exports and charged on exports Beträge , die bei der Einfuhr erhoben Beträge, die bei der Einfuhr gewährt und Numéro du tarif douanier commun und bei der Ausfuhr gewährt werden bei der Ausfuhr erhoben werden CCT heading No Importi da riscuotere all'importazione Importi da concedere all'importazione Nr. des Gemeinsamen Zolltarifs e da concedere all'esportazione e da riscuotere all'esportazione Numero della tariffa doganale comune Bij de invoer te heffen en bij de uitvoer Bij de invoer te verstrekken en bij te verstrekken bedragen de uitvoer te heffen bedragen Nr. van het gemeenschappelijk douanetarief Position i den fælles toldtarif Beløb , der skal opkræves ved indførsel Beløb , der-skal ydes ved indførsel og ydes ved udførsel og opkræves ved udførsel Deutschland Belgique/ Ireland Luxembourg Nederland United Kingdom Italia France DM/100 kg FB/ FIux/ 100 kg Fl/100 kg £/ 100 kg £/ 100 kg Lit /100 kg FF/ 100 kg 1 2 3 4 S 6 7 8 17.04 D I a) 8,00 35,50 2,44 2,762 3 945 14,37 17.04 D I b) 1 4,22 18,50 1,29 1,190 2 080 7,58 17.04 D I b) 2 6,04 27,00 1,84 1,710 2 976 10,84 17.04 D I b) 3 aa) 7,85 35,00 2,40 2,231 3 871 14,10 17.04 D I b) 3 bb) 8,14 36,00 2,49 2,331 4014 14,62 17.04 D I b) 4 . 9,35 41,50 2,86 2,640 4 608 16,78 17.04 D I b) 5 9,88 44,00 3,02 2,717 4 870 17,74 17.04 D I b) 6 10,41 46,00 3,18 2,793 5 131 18,69 17.04 D I b) 7 10,61 47,00 3,24 2,758 5 233 19,06 17.04 D I b) 8 11,14 49,50 3,41 2,834 5 495 20,01 17.04 D II a ) 14,48 64,00 4,43 4,220 5 692 18,73 17.04 D II b) I 12,79 56,50 3,91 3,370 4 858 15,69 17.04 D II b) 2 15,19 67,50 4,64 4,040 6 043 20,00 17.04 D II b) 3 14,75 65,50 4,51 3,869 6 188 21,03 17.04 D II b) 4 12,81 57,00 3,92 3,259 5 738 20,10 18.06 B I 6,10 27,00 1,86 1,552 2 472 8,26 18.06 B II a ) 12,20 54,00 3,73 3,104 4 351 13,54 18.06 B II b) 17,35 77,00 5,30 4,412 6018 18,41 18.06 C I 12,65 56,00 3,86 3,509 4 641 14,70 18.06 C II a) 1 5,28 23,50 1,61 1,343 2 603 9,48 6,45 28,50 1,97 1,641 3 181 11,59 18.06 C II a) 2 18.06 C II b) 1 11,17 49,50 3,41 2,840 4 709 16,05 18.06 C II b) 2 13,31 59,00 4,07 3,385 5 403 18,08 18.06 C II b) 3 15,30 68,00 4,67 3,890 5 947 19,46 17,87 79,00 5,46 4,544 6 781 21,89 18.06 CII b) 4 18.06 D I a) (x) 23,35 103,50 7,13 5,938 7 763 23,09 ---pagebreak--- Nr. L 141 / 18 Publikatieblad van de Europese Gemeenschappen 9. 6. 79 Montants à percevoir à l' importation Montants à octroyer à l'importation et à octroyer à l'exportation et à percevoir à l'exportation Amounts to be charged on imports Amounts to be granted on imports and granted on exports and charged on exports Beträge , die bei der Einfuhr erhoben Beträge, die bei der Einfuhr gewährt und Numéro du tarif douanier commun und bei der Ausfuhr gewährt werden bei der Ausfuhr erhoben werden CCT heading No Importi da riscuotere all'importazione Importi da concedere all'importazione Nr. des Gemeinsamen Zolltarifs e da concedere all'esportazione e da riscuotere all'esportazione Numero della tariffa doganale comune Bij de invoer te heffen en bij de uitvoer Bij de invoer te verstrekken en bij te verstrekken bedragen de uitvoer te heffen bedragen N r. van het gemeenschappelijk douanetarief Beløb , der skal opkræves ved indførsel Beløb , der skal ydes ved indførsel Position i den fælles toldtarif og ydes ved udførsel og opkræves ved udførsel Belgique/ Deutschland Luxembourg Nederland United Kingdom Ireland Italia France DM/100 kg FB / FIux/ 100 kg Fl/100 kg £/ 100 kg £/ 100 kg Lit /100 kg FF/100 kg 1 2 3 4 5 6 7 8 18.06 D I b) (8) 23,35 103,50 7,13 5,938 7 763 23,09 18.06 D II a) 1 12,72 56,50 3,89 3,236 5 114 17,02 18.06 D II a) 2 (8 ) 12,72 56,50 3,89 3,236 5 114 17,02 18.06 D II b) 1 37,61 166,50 11,49 9,565 12 384 36,58 18.06 D II b) 2 aa ) 21,03 93,00 6,42 5,348 7 903 25,38 18.06 D II b) 2 bb) 37,61 166,50 11,49 9,565 12 384 36,58 18.06 D II c) (2) 19.02 B II a ) 4 aa) (6) 4,91 21,50 1,50 1,693 2419 8,81 19.02 B II a ) 5 aa ) (6 ) 7,47 33,00 2,28 2,580 3 685 13,42 19.03 A (7) 11,21 49,50 3,43 3,870 5 528 20,13 19.03 B I (7 ) 11,21 49,50 3,43 3,870 5 528 20,13 19.03 B II (7 ) 9,75 43,00 2,98 3,365 4 807 17,51 19.04 6,47 28,50 1,98 2,234 3 192 11,62 19.08 B I a ) 5,87 26,00 1,79 1,492 2 892 10,53 19.08 B I b) 10,56 47,00 3,23 2,685 5 205 18,96 19.08 B II a ) 2,54 0 0 0,876 1 251 4,56 19.08 B II b) 1 5,47 24,00 1,67 1,621 2 697 9,82 19.08 B II b) 2 (3 ) 14,82 65,50 4,53 4,001 5 728 18,67 19.08 B II c) 1 6,64 29,50 2,03 1,920 3 275 11,93 19.08 B II c) 2 (3) 16,00 71,00 4,89 4 299 6 306 20,78 19.08 B II d ) 1 8,40 37,00 2,57 2,367 4 142 15,09 19.08 B II d) 2 (3) 17,76 78,50 5,43 4,747 7 174 23,94 19.08 B III a ) 1 4,44 19,50 1,36 1,532 2 189 7,97 19.08 B III a) 2 (3) 16,13 71,50 4,93 4,506 5 978 19,04 19.08 B III b) 1 6,20 27,50 1,89 1,980 3 056 11,13 19.08 B III b) 2 (3) 15,55 69,00 4,75 4,359 6 087 19,98 19.08 B III c) 1 9,13 40,50 2,79 2,726 4 502 16,40 19.08 B III c) 2 (3) 16,95 75,00 5,18 4,627 6 775 22,49 19.08 B IV a) 1 6,34 28,00 1,94 2,189 3 127 11,39 19.08 B IV a) 2 (3) 12,58 55,50 3,84 3,775 5 147 17,29 19.08 B IV b) 1 7,47 33,00 2,28 2,418 3 681 13,41 19.08 B IV b) 2 (3) 15,83 70,00 4,84 4,507 6 223 20,48 19.08 B V a) 7,61 33,50 2,33 2,627 3 752 13,67 19.08 B V b) 8,15 36,00 2,49 2,706 4018 14,63 21.07 C I 6,10 27,00 1,86 1,552 2 472 8,26 12,20 54,00 3,73 3,104 4 351 13,54 21.07 C II a ) 17,35 77,00 5,30 4,412 6018 18,41 21.07 C II b) 21.07 D I a) 1 28,51 1 26,50 8,71 7,251 9 238 26,98 ---pagebreak--- 9 . 6. 79 Publikatieblad van de Europese Gemeenschappen Nr. L 141 / 19 Montants à percevoir à l' importation Montants à octroyer à l'importation et à octroyer à l'exportation et à percevoir à l'exportation Amounts to be charged on imports Amounts to be granted on imports and granted on exports and charged on exports Beträge , die bei der Einfuhr erhoben Beträge, die bei der Einfuhr gewährt und Numéro du tarif douanier commun und bei der Ausfuhr gewährt werden bei der Ausfuhr erhoben werden CCT heading No Importi da riscuotere all'importazione Importi da concedere all'importazione Nr. des Gemeinsamen Zolltarifs e da concedere all'esportazione e da riscuotere all'esportazione Numero della tariffa doganale comune Bij de invoer te heffen en bij de uitvoer Bij de invoer te verstrekken en bij te verstrekken bedragen de uitvoer te heffen bedragen Nr. van het gemeenschappelijk douanetarief Position i den fælles toldtarif Beløb , der skal opkræves ved indførsel Beløb , der skal ydes ved indførsel og ydes ved udførsel og opkræves ved udførsel Belgique/ Deutschland Luxembourg Nederland United Kingdom Ireland Italia France DM/100 kg FB / Flux/ 100 kg Fl/100 kg £/ 100 kg £/ 100 kg Lit /100 kg FF/ 100 kg 1 2 3 4 5 6 7 8 21.07 D I a) 2 38,58 171,00 11,79 9,811 12 500 36,50 21.07 D I b) 1 2,53 0 0 0,645 821 2,40 21.07 D I b) 2 4,72 21,00 1,44 1,199 1 528 4,46 21.07 D I b) 3 34,29 152,00 10,48 8,721 11 111 32,45 21.07 D II a) 1 () 31,68 140,50 9,68 8,057 10 264 29,98 21.07 D II a) 2 45,93 203,50 14,04 11,682 14 883 43,46 21.07 D II a) 3 58,60 259,50 17,91 14,905 18 988 55,45 21.07 D II a) 4 83,94 372,00 25,65 21,350 27 200 79,43 21.07 D II b) (s) 21.07 G II a) 1 («) (9) 8,57 38,00 2,62 2,180 2 778 8,11 21.07 G II a) 2 aa) (») (») 11,11 49,00 3,39 3,056 4 028 12,67 21.07 G II a) 2 bb) (") (9) 12,38 55,00 3,78 3,494 4 654 14,94 21.07 G II a) 2 cc) (β) (») 13,65 60,50 4,17 3,931 5 279 17,22 21.07 G II b) 1 ()■ («) 10,22 45,50 3,12 2,598 3 587 11,06 21.07 G II b) 2 aa) («) (9) 12,28 54,50 3,75 3,354 4 607 14,77 21.07 G II b) 2 bb) («) (9) 13,55 60,00 4,14 . 3,792 5 232 17,05 21.07 G II c) 1 (N) (») 11,51 51,00 3,52 2,926 4 224 13,38 21.07 G II c) .2 aa) («) (e) 14,04 62,00 4,29 3,802 5 474 17,93 21.07 G II c) 2 bb) (8) (») 14,99 66,50 4,58 4,130 5 943 19,64 21.07 G II d) 1 13,85 61,50 4,23 3,523 5 380 17,59 21.07 G II d) 2 16,07 71,00 4,91 4,289 6 475 21,58 21.07 G II e) 17,37 77,00 5,31 4,418 7 116 23,91 21.07 G III a) 1 17,15 76,00 5,24 4,361 5 555 16,22 21.07 G III a) 2 aa) 19,68 87,00 6,01 5,236 6 80 6 20,78 21.07 G III a) 2 bb) 20,95 93,00 6,40 5,674 7 431 23,06 21.07 G III b) 1 18,79 83,50 5,74 4,778 6 365 19,17 21.07 G III b) 2 20,85 92,50 6,37 5,535 7 384 22,89 21.07 G III c) 1 20,08 89,00 6,14 5,107 7 001 21,49 21.07 G III c) 2 22,30 99,00 6,81 5,873 8 096 25,48 21.07 G III d) 1 22,42 99,50 6,85 5,703 8 158 25,70 21.07 G III d) 2 23,37 103,50 7,14 6,032 8 627 27,41 21.07 G III e) 24,18 107,00 7,39 6,151 9 026 28,86 21.07 G IV a) 1 25,72 114,00 7,86 6,541 8 333 24,34 21.07 G IV a) 2 28,25 125,00 8,63 7,417 9 584 28,89 21.07 G IV b) 1 27,36 121,00 8,36 6,959 9 143 27,29 21.07 G IV b) 2 28,99 128,50 8,86 7,522 9 947 30,21 21.07 G IV c) 28,65 127,00 8,75 7,287 9 779 29,60 21.07 G V a) 1 38,58 171,00 11,79 9.811 12 500 36,50 ---pagebreak--- Nr. L 141 /20 Publikatieblad van de Europese Gemeenschappen 9 . 6. 79 Montants à percevoir à l'importation Montants à octroyer à l'importation et à octroyer à l'exportation et à percevoir à l'exportation Amounts to be charged on imports Amounts to be granted on imports and granted on exports ' and charged on exports Beträge , die bei der Einfuhr erhoben Beträge, die bei der Einfuhr gewährt und Numéro du tarif douanier commun und bei der Ausfuhr gewährt werden bei der Ausfuhr erhoben werden CCT heading No Importi da riscuotere all'importazione Importi da concedere all'importazione Nr. des Gemeinsamen Zolltarifs e da concedere all'esportazione e da riscuotere all'esportazione Numero della tariffa doganale comune Bij de invoer te heffen en bij de uitvoer Bij de invoer te verstrekken en bij te verstrekken bedragen de uitvoer te heffen bedragen Nr. van het gemeenschappelijk douanetarief Beløb , der skal opkræves ved indførsel Beløb , der skal ydes ved indførsel Position i den fælles toldtarif og ydes ved udførsel og opkræves ved udførsel Deutschland Belgique/ Nederland Luxembourg United Kingdom Ireland Italia France DM/ 100 kg FB/FIux/100 kg Fl/100 kg £/ 100 kg £/ 100 kg Lit/ 100 kg FF/ 100 kg 1 2 3 4 5 6 7 8 21.07 G V a) 2 39,21 174,00 11,98 10,030 12812 37,64 21.07 G V b) 39,75 176,00 12,15 10,110 13 078 38,61 21.07 G VI à IX (5) 29.04 C III a) 1 6,92 30,50 2,11 2,387 3410 12,42 29.04 C III a) 2 10,56 47,00 3,23 2,685 5 205 18,96 29.04 C III b) 1 9,85 43,50 3,01 3,400 4 857 17,69 29.04 C III b) 2 15,02 66,50 4,59 3,819 7 403 26,96 35.05 A 7,60 33,50 2,32 2,623 3 747 13,65 38.19 T I a) 6,92 30,50 2,11 2,387 3410 12,42 38.19 T I b) 10,56 47,00 3,23 2,685 5 205 18,96 38.19 T II a ) 9,85 43,50 3,01 3 400 4 857 17,69 38.19 T II b) 15,02 66,50 4,59 3 819 7 403 26,96 ---pagebreak--- 9 . 6 . 79 Pubhkatieblad van de Europese Gemeenschappen Nr. L 141 /21 C ) Pour la pâte à tartiner ne contenant pas de produits laitiers , le (4) Op verzoek van de belanghebbende wordt het monetaire compen montant compensatoire monétaire est calculé en fonction de la serende bedrag berekend op basis van de werkelijke hoeveelheid quantité de sucre contenue dans cette marchandise . magere-melkpoeder welke het goed bevat. (') For paste for spreading on bread containing no milk products the C ) Efter anmodning vil de monetære udligningsbeløb blive beregnet monetary compensatory amount is calculated in relation to the på grundlag af den reelle mængde af skummetmælkspulver inde quantity of sugar contained in the product . holdt i varen . (') Für Brotaufstriche , keine Milcherzeugnisse enthaltend , wird der Währungsausgleichsbetrag aufgrund der in diesen Waren enthalte r) Montant résultant de l'application , aux quantités respectives de nen Mengen an Zucker berechnet . céréales ou de produits isçus de leur transformation, de sucre ou de lait ou de produits laitiers, contenus dans la marchandise, du (') Per paste da spalmare, esenti da prodotti lattiero-caseari , l'importo montant compensatoire applicable, selon leur espèce, auxdits produits compensativo monetario si calcola in funzione della quantità di agricoles échangés en l'état. zucchero contenuta in tale merce . () Amount to be calculated on the basis of the actual quantities of (') Voor boterhampasta 's welke geen melkprodukten bevatten , wordt any cereals or products resulting from their processing, sugar, milk het monetaire compenserende bedrag berekend op basis van de or milk products, contained in the goods. Apply to these quan hoeveelheid suiker welke het goed bevat . tities the compensatory amounts applied when such products are traded as such . (») For smørbart pålæg, der ikke indeholder mejeriprodukter, bereg nes det monetære udligningsbelnb i forhold til varens sukkerind H Der Betrag wird errechnet, indem auf die in der Ware enthaltenen hold . Mengen an ' Getreide oder Getreideverarbeitungserzeugnissen, an Zucker, an Milch oder Milcherzeugnissen die Ausgleichsbeträge angewendet werden , die bei diesen Erzeugnissen als solchen zur Anwendung kämen . () Montants applicables, selon le cas, aux marchandises relevant des r) Importo risultante dall'applicazione ai quantitativi rispettivi di cereali sous-positions 21.07 G VI à G IX du tarif douanier commun . o di prodotti derivati dalla loro trasformazione di zucchero o di latte o () Amounts applicable as appropriate on goods falling under sub di prodotti lattiero-caseari contenuti nella merce, dell'importo compen headings 21.07 G VI to IX . sativo applicabile, secondo la loro specie, ai detti prodotti agricoli scambiati come tali . (') Beträge, die je nach Fall auf die Waren der Tarifstellen 21.07 Ci \I bis IX anwendbar sind . (•) Bedrag voortvloeiende uit toepassing op de onderscheidene in de goederen vervatte hoeveelheden granen of hieruit verkregen pro () Importi applicabili secondo il caso alle merci di cui alle sottovoci da dukten , suiker of melk of zuivelprodukten , van het compenserende 21.07 G VI a IX . bedrag dat al naar gelang van hun aard op bedoelde landbouw produkten van toepassing is indie.n zij in onveranderde vorm worden () De bedragen die, naar gelang van het geval , op de produktcn van verhandeld . onderverdeling 21.07 G VI tot en met IX van toepassing zijn . (°) Det beløb, som fremkommer ved på de respektive indeholdte (l) Belob , der finder anvendelse på varer , det henhører vinder positio mængder af korn og produkter, hvori korn indgår, sukker eller nerne 21.07 G VI til IX . mælkeprodukter at anvende de udligningsbeløb, der gælder for disse produkter som sådanne . (s> Pour les exportations vers les pays tiers et les échangés intracom (•) Ces montants ne s'appliquent pas aux marchandises en emballages munautaires, le montant compensatoire est à calculer en fonction immédiats d'un contenu net inférieur ou égal à 1 kilogramme. des quantités respectives de blé tendre, de sucre et de beurre in diquées à l'annexe du règlement (CF.E) n" 1060/69 , diminuées de (•) These amounts shall not apply to goods in immediate packings 10 % , en se référant aux coefficients indiqués à la note () de la of a net capacity of 1 kg or less . partie 5 « Secteur du lait et des produits laitiers » de la présente ( 6 ) Diese Beträge gelten nicht für Waren in unmittelbaren Umschlie annexe . ßungen mit einem Inhalt von 1 kg oder weniger. (3) For exports to third countries and intra-Community trade, the (•) Tali importi non si applicano alle merci in imballaggi immediati di compensatory amount shall be calculated on the basis of the contenuto netto inferiore o uguale a 1 kg. respective quantities of common wheat, sugar and butter shown in the Annex to Regulation (EEC) No 1060/69, reduced by 10 ",,, with (•) Deze bedragen zijn niet van toepassing op produkten in verpak reference to the coefficients shown in footnote (4) of Part 5 ' Milk kingen met een netto-inhoud per onmiddellijke verpakking van and milk products' of this Annex . I kg of minder . (3) Bei Ausfuhr nach Drittländern und Handel innerhalb der Gemein (•) Disse belob anvendes ikke for varer i pakninger af nettovægt 1 kg schaft wird der Ausgleichsbetrag aufgrund der jeweiligen Menge, og derunder. um 10 vermindert, an Weichweizen, Zucker und Butter berech net, die im Anhang der Verordnung (EWG ) Nr. 1060/69 angeführt ( : ) Pour les marchandises relevant de cette sous-position , le montant sind, unter Bezugnahme auf die Koeffizienten , die in der Fußnote compensatoire monétaire est applicable uniquement en fonction du ( 4) des Teils .5 „ Sektor Milch und Milcherzeugnisse" dieses An poids des pâtes . hangs angeführt sind . i ;) For goods falling within this subheading the monetary compensatory (3) Per le esportazioni nei paesi terzi e gli scambi intracomunitari, amount shall he applied only according to the weight of the l'importo compensativo monetario deve essere calcolato in fun macaroni , spaghetti and similar products . zione delle quantità rispettive di grano tenero, di zucchero e di burro, indicate nell'allegato del regolamento (CEE) n . 1060/69, ( 7 ; Bei Waren dieser Tarifstelle berechnet sich der "Währungsausgleichs diminuite del 10 % riferendosi ai coefficienti indicati nella nota (4 ) della betrag ausschließlich nach dem Gewicht der Teigwaren . parte 5a (Settore del latte e dei prodotti lattiero-caseari ^ del presente ( ; ) Per le merci comprese in questa sottovoce , l'importo compensativo allegato . monetario si applica solo in funzione del peso della pasta . (3) Voor uitvoer naar derde landen en in intracommunautaire handel , " ( 7) Voor produktcn die onder deze onderverdeling vallen , wordt het moet het compenserende bedrag worden berekend naar dc respec monetair compenserend bedrag uitsluitend op basis van het gewicht tieve hoeveelheden zachte tarwe , suiker en boter welke zijn aan van dc deegwaren toegepast . gegeven in de bijlage bij Verordening ( EEG) nr 1060/69 , ver minderd niet 10 met toepassing van voetnoot ( 4 ) van deel 5 ( 7 ) l or varer henhorende under denne position anvendes det monetære „sector melk en zuivelprodukten " van de onderhavige bijlag udligningsbeløb kun i forhold til vægten af makaroni spaghetti og lignende varer . (3) Ved udførsel til tredjelande og ved handel mellem medlemsstaterne skal udligningsbeløbet beregnes på grundlag af de i bilaget til forordning (EØF) nr. 1060/69 angivne mængder af blød hvede, C ) Si la marchandise contient du lactosérum et /ou du lactose ajoutes , sukker og smør nedsat med 10 under anvendelse af de koefficien aucun montant compensatoire n'est octroyé pour les produits ter, som er angivet i fodnote 4 til del 5 » Mælk og mejeriprodukter « laitiers incorpores ; dans ce cas , le montant compensatoire est à i dette bilag . calculer en fonction des quantités respectives de blé tendre et de sucre indiquées .S l'annexe du règlement ( CEE) n" 1060/69 dimi nuées de 10 % . (4) A la demande de l'intéressé, le montant compensatoire monétaire est Lors de l'accomplissement des formalités douanières : calculé en tenant compte de la quantité réelle de lait écrémé en poudre — d'exportations effectuées dans un État membre à monnaie contenue dans la marchandise. valorisée , (4) At the request of the interested party the monetary compensatory — d'importations effectuées dans un État membre à monnaie amount will be calculated on the basis of the actual quantity of dépréciée , skimmed-milk powder contained in the goods . — d'exportations effectuées dans un État membre faisant «sage de la faculté prévue à l'article 2 bis du règlement (CEE) (4) Auf Antrag wird der Währungsausgleichsbetrag aufgrund der tat n " 974/71 , sächlich in der Ware enthaltenen Menge an Magermilchpulver be l'intéressé est tenu d'indiquer dans la déclaration prévue à cet rechnet. effet si oui ou non du lactosérum et /ou du lactose ont été ajoutés (4) Su richiesta dell'interessato, l'importo compensativo monetano e cal au produit. colato prendendo in considerazione il quantitativo reale di latte Toutefois , les montants compensatoires qui sont fixés s'appliquent scremato in polvere contenuto nella merce. si ces montants doivent être perçus . ---pagebreak--- Nr. L 141 /22 Publikatieblad van de Europese Gemeenschappen 9 . 6. 79 () If the product contains added whey and/or lactose no compen (") Indien het produkt toegevoegde wei en/of lactose bevat, wordt satory amount shall be granted for the milk products incorporated ; voor de in het produkt verwerkte melkprodukten geen compen in such cases the compensatory amount is to be calculated on the serend bedrag toegekend ; in dat geval moet het compenserend quantities cf common wheat and sugar indicated in the Annex to bedrag worden berekend op basis van de in de bijlage bij Ver Regulation (EEC) No 1060/69, less 10 % . ordening ( EEG ) nr . 1060/69 vernielde respectieve hoeveelheden When completing customs formalities : zachte tarwe en suiker, verminderd met 10 % . — in respect of exports from a Member State with a depreciated Bij de vervulling van de douaneformaliteiten bij currency , — uitvoer uit een Lid-Staat met geapprecieerde valuta , — in respect of imports from a Member State with an appreciated — invoer in een Lid-Staat met gedeprecieerde valuta , currency , — uitvoer uit een Lid-Staat die gebruik maakt van de in arti — in respect of exports from a Member State making use of the kel 2 bis van Verordening ( KEG ) nr . 974 '" 1 bedoelde mogelijk option provided for in Article 2a of Regulation (EEC) heid , No 974/71 , moet de belanghebbende in de daartoe voorgeschreven aangifte the applicant shall state on the declaration provided for this pur vermelden of aan het produkt al dan niet wei en /of lactose is pose whether or not whey and/or lactose have been added to the toegevoegd . product . De vastgestelde compenserende bedragen zijn evenwel van toe However , if compensatory amounts have to be charged , the passing, indien zij moeten worden geheven . amounts fixed shall apply normally . (") Falls die Ware zugesetzte Molke und /oder Milchzucker enthält , C) Såfremt varen indeholder tilsat valle , og/eller lactose ydes der ikke wird für die beigemischten Milcherzeugnisse kein Ausgleichsbetrag monetære udligningsbelob for de tilsatte mælkeprodukter ; i så gewährt . In diesem Fall ist der Ausgleichsbetrag nach den im tilfælde skal det monetære udligningsbelob beregnes pa grundlag Anhang zur Verordnung (EWG ) Nr. 1060/69 angegebenen Mengen af de respektive mængder af blod luede <>g sukker, som er angivet Weichweizen bzw . Zucker abzüglich 10 % zu berechnen . i bilaget til forordning ( EØF) nr. 1060 '69 , formindsket med 10 % . Bei der Erfüllung der Zollförmlichkeiten Ved afslutningen af toldformaliteterne i forbindelse med — für Ausfuhren in einen Mitgliedstaat mit aufgewerteter Wäh — udforsel - til en medlemsstat med opskrevet valuta , rung , — indforsel til en medlemsstat med nedskrevet valuta , — bei Einfuhren in einen Mitgliedstaat mit abgewerteter Wäh — udforsel til en medlemsstat , der gor brug af den i artikel 2a i rung , forordning ( EØF) nr . 974 / 71 omhandlede mulighed , — für Ausfuhren in einen Mitgliedstaat , der von der in Artikel 2a skal der i den dertil foreskrevne erklæring angives , hvorvidt der er der Verordnung ( F.WG) Nr. 974/71 genannten Möglichkeit Ge tilsat valle og /eller lactose til produktet . brauch macht , hat der Betreffende in der zu diesem Zweck vorgesehenen Erklä De monetære udligningsbelob der er fastsat , finder dog anvendelse , såfremt de skal opkræves . rung anzugeben , ob dem Erzeugnis Molke und/oder Laktose zu gesetzt worden ist . Jedoch gelten die festgesetzten Ausgleichsbeträge, falls diese Be träge erhoben werden müssen . (") Le premier et le deuxième alinea de la note (") ne s'appliquent pas C) Se la merce contiene siero di latte e / o lattosio aggiunti , per i aux marchandises en emballages immédiats d'un contenu net inférieur prodotti lattiero-caseari incorporati non viene concesso alcun ou égal à 1 kilogramme . importo compensativo ; in tal caso , l'importo compensativo dev ' essere calcolato in funzione dei quantitativi rispettivamente di fru (•) The first and second parts of note () shall not apply to goods in mento tenero e di zucchero indicati nell'allegato del regolamento immediate packings of a net capacity of I kg or less . ( CEE) n . 1060/69 diminuto del 10 % . All'atto dell'espletamento delle formalità doganali (") Der erste und zweite Unterabsatz des Vermerks (') gelten nicht für Waren in unmittelbaren Umschließungen mit einem Nettoinhalt — di esportazioni , effettuate in uno Stato membro a moneta forte, von höchstens 1 kg . — d'importazioni , effettuate in uno Stato membro a moneta debole , () Il primo e il secondo comma della nota (") non si applicano alle — d'esportazioni , effettuate in uno Stato membro che si avvale merci in imballaggi immediati di contenuto netto inferiore o della facoltà prevista dall'articolo 2 bis del regolamento (CEE) eguale a I kg . n . 974 /71 , (") De eerste en tweede alinea van voetnoot () zijn niet van toepas l'interessato e tenuto ad indicare nella dichiarazione all'uopo pre sing op produkten die zich in een onmiddellijke verpakking met vista se al prodotto è stato aggiunto o meno siero di latte e'o een nettoinhoud van nier meer dan 1 kilogram bevinden . lattosio . Tuttavia , se debbono essere riscossi gli importi compensativi , detti (•) Forste og andet stykke i bemærkning (K) gælder ikke for varer i importi sono quelli stabiliti . pakninger af nettovægt pa 1 kg eller derunder.