Japan Government Finance: Cash Flow Statement: Annual
Japan JP: Budgetary Central Government: Cash Payments: Operating Activities
JP: Budgetary Central Government: Cash Payments: Operating Activities data was reported at 79,493,137.560 JPY mn in 2017. This records a decrease from the previous number of 79,522,500.824 JPY mn for 2016. JP: Budgetary Central Government: Cash Payments: Operating Activities data is updated yearly, averaging 80,813,654.271 JPY mn from Mar 2008 to 2017, with 10 observations. The data reached an all-time high of 89,223,420.000 JPY mn in 2011 and a record low of 69,652,966.481 JPY mn in 2008. JP: Budgetary Central Government: Cash Payments: Operating Activities data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 79,522.50 2016 | yearly | 2008 - 2016 |
View Japan's Japan JP: Budgetary Central Government: Cash Payments: Operating Activities from 2008 to 2016 in the chart:
Japan JP: Budgetary Central Government: Cash Receipts: Operating Activities
JP: Budgetary Central Government: Cash Receipts: Operating Activities data was reported at 41,873,215.759 JPY mn in 2017. This records an increase from the previous number of 39,390,665.653 JPY mn for 2016. JP: Budgetary Central Government: Cash Receipts: Operating Activities data is updated yearly, averaging 38,851,979.908 JPY mn from Mar 2008 to 2017, with 10 observations. The data reached an all-time high of 49,911,888.000 JPY mn in 2011 and a record low of 31,597,699.838 JPY mn in 2012. JP: Budgetary Central Government: Cash Receipts: Operating Activities data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 39,390.67 2016 | yearly | 2008 - 2016 |
View Japan's Japan JP: Budgetary Central Government: Cash Receipts: Operating Activities from 2008 to 2016 in the chart:
Japan JP: Budgetary Central Government: Cash Receipts: Operating Activities: Others
JP: Budgetary Central Government: Cash Receipts: Operating Activities: Others data was reported at 4,921,106.541 JPY mn in 2017. This records an increase from the previous number of 4,659,513.833 JPY mn for 2016. JP: Budgetary Central Government: Cash Receipts: Operating Activities: Others data is updated yearly, averaging 4,659,513.833 JPY mn from Mar 2011 to 2017, with 7 observations. The data reached an all-time high of 7,401,205.000 JPY mn in 2011 and a record low of 3,849,226.165 JPY mn in 2012. JP: Budgetary Central Government: Cash Receipts: Operating Activities: Others data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 4,659.51 2016 | yearly | 2011 - 2016 |
View Japan's Japan JP: Budgetary Central Government: Cash Receipts: Operating Activities: Others from 2011 to 2016 in the chart:
Japan JP: Budgetary Central Government: Cash Receipts: Operating Activities: Taxes
JP: Budgetary Central Government: Cash Receipts: Operating Activities: Taxes data was reported at 36,952,109.218 JPY mn in 2017. This records an increase from the previous number of 34,731,151.820 JPY mn for 2016. JP: Budgetary Central Government: Cash Receipts: Operating Activities: Taxes data is updated yearly, averaging 34,731,151.820 JPY mn from Mar 2011 to 2017, with 7 observations. The data reached an all-time high of 42,510,683.000 JPY mn in 2011 and a record low of 27,748,473.668 JPY mn in 2012. JP: Budgetary Central Government: Cash Receipts: Operating Activities: Taxes data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 34,731.15 2016 | yearly | 2011 - 2016 |
View Japan's Japan JP: Budgetary Central Government: Cash Receipts: Operating Activities: Taxes from 2011 to 2016 in the chart:
Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets
JP: Budgetary Central Government: Net Acquisition of Financial Assets data was reported at 14,347,048.332 JPY mn in 2017. This records an increase from the previous number of 13,521,291.863 JPY mn for 2016. JP: Budgetary Central Government: Net Acquisition of Financial Assets data is updated yearly, averaging 12,662,603.585 JPY mn from Mar 2011 to 2017, with 7 observations. The data reached an all-time high of 14,347,048.332 JPY mn in 2017 and a record low of 11,677,454.000 JPY mn in 2011. JP: Budgetary Central Government: Net Acquisition of Financial Assets data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 13,521.29 2016 | yearly | 2011 - 2016 |
View Japan's Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets from 2011 to 2016 in the chart:
Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Debtor: Monetary Gold and SDRs
JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Debtor: Monetary Gold and SDRs data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Debtor: Monetary Gold and SDRs data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Debtor: Monetary Gold and SDRs data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Debtor: Monetary Gold and SDRs from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Financial Derivatives
JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Financial Derivatives data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Financial Derivatives data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Financial Derivatives data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Financial Derivatives from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Insurance Technical Reserves
JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Insurance Technical Reserves data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Insurance Technical Reserves data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Insurance Technical Reserves data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Insurance Technical Reserves from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Loans
JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Loans data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Loans data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Loans data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Loans from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Securities Other Than Shares
JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Securities Other Than Shares data was reported at 14,347,048.332 JPY mn in 2017. This records an increase from the previous number of 13,521,291.863 JPY mn for 2016. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Securities Other Than Shares data is updated yearly, averaging 12,662,603.585 JPY mn from Mar 2011 to 2017, with 7 observations. The data reached an all-time high of 14,347,048.332 JPY mn in 2017 and a record low of 11,677,454.000 JPY mn in 2011. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Securities Other Than Shares data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 14,347,048.332 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Securities Other Than Shares from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Shares and Other Equity
JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Shares and Other Equity data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Shares and Other Equity data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Shares and Other Equity data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Acquisition of Financial Assets: by Instrument: Shares and Other Equity from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Cash Inflow: Financing Activities
JP: Budgetary Central Government: Net Cash Inflow: Financing Activities data was reported at 18,707,551.402 JPY mn in 2017. This records a decrease from the previous number of 23,013,307.936 JPY mn for 2016. JP: Budgetary Central Government: Net Cash Inflow: Financing Activities data is updated yearly, averaging 28,231,140.243 JPY mn from Mar 2008 to 2017, with 10 observations. The data reached an all-time high of 41,266,006.000 JPY mn in 2011 and a record low of 18,707,551.402 JPY mn in 2017. JP: Budgetary Central Government: Net Cash Inflow: Financing Activities data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 23,013.31 2016 | yearly | 2008 - 2016 |
View Japan's Japan JP: Budgetary Central Government: Net Cash Inflow: Financing Activities from 2008 to 2016 in the chart:
Japan JP: Budgetary Central Government: Net Cash Inflow: Operating Activities
JP: Budgetary Central Government: Net Cash Inflow: Operating Activities data was reported at -37,619,921.801 JPY mn in 2017. This records an increase from the previous number of -40,131,835.171 JPY mn for 2016. JP: Budgetary Central Government: Net Cash Inflow: Operating Activities data is updated yearly, averaging -41,995,736.190 JPY mn from Mar 2008 to 2017, with 10 observations. The data reached an all-time high of -30,595,864.453 JPY mn in 2008 and a record low of -49,784,813.405 JPY mn in 2013. JP: Budgetary Central Government: Net Cash Inflow: Operating Activities data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| -40,131.84 2016 | yearly | 2008 - 2016 |
View Japan's Japan JP: Budgetary Central Government: Net Cash Inflow: Operating Activities from 2008 to 2016 in the chart:
Japan JP: Budgetary Central Government: Net Change in the Stock of Cash
JP: Budgetary Central Government: Net Change in the Stock of Cash data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Change in the Stock of Cash data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Change in the Stock of Cash data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.00 2016 | yearly | 2011 - 2016 |
View Japan's Japan JP: Budgetary Central Government: Net Change in the Stock of Cash from 2011 to 2016 in the chart:
Japan JP: Budgetary Central Government: Net Incurrence of Liabilities
JP: Budgetary Central Government: Net Incurrence of Liabilities data was reported at 33,054,599.734 JPY mn in 2017. This records a decrease from the previous number of 36,534,599.799 JPY mn for 2016. JP: Budgetary Central Government: Net Incurrence of Liabilities data is updated yearly, averaging 40,397,950.036 JPY mn from Mar 2008 to 2017, with 10 observations. The data reached an all-time high of 52,943,460.000 JPY mn in 2011 and a record low of 31,167,999.632 JPY mn in 2008. JP: Budgetary Central Government: Net Incurrence of Liabilities data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 36,534.60 2016 | yearly | 2008 - 2016 |
View Japan's Japan JP: Budgetary Central Government: Net Incurrence of Liabilities from 2008 to 2016 in the chart:
Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Currency and Deposits
JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Currency and Deposits data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Currency and Deposits data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Currency and Deposits data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Currency and Deposits from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Financial Derivatives
JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Financial Derivatives data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Financial Derivatives data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Financial Derivatives data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Financial Derivatives from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Insurance Technical Reserves
JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Insurance Technical Reserves data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Insurance Technical Reserves data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Insurance Technical Reserves data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Insurance Technical Reserves from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Loans
JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Loans data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Loans data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Loans data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Loans from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: SDRs
JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: SDRs data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: SDRs data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: SDRs data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: SDRs from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Securities Other Than Shares
JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Securities Other Than Shares data was reported at 33,054,599.734 JPY mn in 2017. This records a decrease from the previous number of 36,534,599.799 JPY mn for 2016. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Securities Other Than Shares data is updated yearly, averaging 38,492,875.911 JPY mn from Mar 2011 to 2017, with 7 observations. The data reached an all-time high of 52,943,460.000 JPY mn in 2011 and a record low of 33,054,599.734 JPY mn in 2017. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Securities Other Than Shares data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 33,054,599.734 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Securities Other Than Shares from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Shares and Other Equity
JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Shares and Other Equity data was reported at 0.000 JPY mn in 2017. This stayed constant from the previous number of 0.000 JPY mn for 2016. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Shares and Other Equity data is updated yearly, averaging 0.000 JPY mn from Mar 2011 to 2017, with 7 observations. JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Shares and Other Equity data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 0.000 2017 | yearly | 2011 - 2017 |
View Japan's Japan JP: Budgetary Central Government: Net Incurrence of Liabilities: by Instrument: Shares and Other Equity from 2011 to 2017 in the chart:
Japan JP: Budgetary Central Government: Statistical Discrepancy
JP: Budgetary Central Government: Statistical Discrepancy data was reported at 18,912,370.399 JPY mn in 2017. This records an increase from the previous number of 17,118,527.235 JPY mn for 2016. JP: Budgetary Central Government: Statistical Discrepancy data is updated yearly, averaging 17,962,141.208 JPY mn from Mar 2011 to 2017, with 7 observations. The data reached an all-time high of 19,755,333.144 JPY mn in 2015 and a record low of -1,954,474.000 JPY mn in 2011. JP: Budgetary Central Government: Statistical Discrepancy data remains active status in CEIC and is reported by International Monetary Fund. The data is categorized under Global Database’s Japan – Table JP.IMF.IFS: Government Finance: Cash Flow Statement: Annual.
| Last | Frequency | Range |
|---|---|---|
| 18,912,370.399 2017 | yearly | 2011 - 2017 |