Stories that are tagged 'social security'

	NZ Improves Taxpayer Information Sharing 5/8/2012 New Zealand’s Inland Revenue and the Ministry of Social Development are set to expand their information sharing practices to include the automatic sharing of relevant taxpayer information.
	Report Shows Incentives For US Companies To Drop Health Cover 5/4/2012 In a new report prepared for the House of Representatives Ways and Means Committee, data from United States Fortune 100 companies show that they could save significant amounts under the new health care law by simply terminating health insurance for their workers and putting those employees into taxpayer-funded health care exchanges.
	Finland Adopts Stability Programmes 4/27/2012 The Finish government has recently announced that it has approved both the Stability and Europe 2020 National Programmes, designed to track medium-term economic development, and to enable the country to meet its European fiscal targets.
	NZ Consults On Salary Trade-Off Tax Proposals 4/18/2012 New Zealand's government is seeking views on its plans to broaden the tax rules for salary and benefit packages, intended to improve fairness in the tax system.
	France Sees Dip In 'Auto-Entrepreneurs' 4/18/2012 Urssaf, the French organization responsible for the collection of social contributions, has recently unveiled details of its latest assessment of the country’s ‘auto-entrepreneur’ regime, with its fiscal benefits for individual traders in France, taken at the end of December 2011.
	East African States Boost Appeal With Red Tape Cuts 4/16/2012 A new report shows that the business environment in all five economies of the East African Community - Burundi, Kenya, Rwanda, Tanzania, and Uganda - improved substantially in 2010-11, with the implementation of significant regulatory reforms, including to ease the burden of paying taxes.
	World Bank Looks For Chinese Tax Cuts 4/16/2012 In its new China Quarterly Update, the World Bank sees a probable need to facilitate a soft landing for the Chinese economy, with any policy response falling in the first instance on fiscal policy, particularly tax measures supporting consumption.
	OECD Urges Tax Reform In Poland 4/5/2012 The Organisation for Economic Cooperation and Development has presented a report recommending that Poland implement specific measures to improve the nation's tax regime and meet deficit reduction targets at a faster pace.
	Hollande Seeks To Reduce Tax On Health Insurance 3/29/2012 French presidential candidate François Hollande has recently confirmed his intention to reinstate the 3.5% tax on complementary health insurance contracts.
	Germany Targets Lost Revenues In Textile Industry 3/23/2012 The German finance ministry has recently announced that it has concluded a joint agreement with the country’s social partners in the textile industry, to combat illicit work and illegal employment, thereby improving the situation in the labour market and securing much-needed tax revenues for the state.
	Germany Eyes Care Contribution Rise In 2013 3/22/2012 Germany’s ruling black-yellow coalition government has reportedly united on the final details of its plans for care reform in Germany, and on plans to finance the changes by introducing a 0.1% increase in the contribution rate.
	Cut In German Health Contributions Ruled Out 3/15/2012 Bavaria’s Prime Minister and leader of the Christian Social Union Horst Seehofer has categorically rejected the idea of reducing statutory health insurance contribution rates, despite the billions of euros of surplus reserves currently available in the health sector.
	Noda Hopes To Deal With Opposition On Tax Hike 3/8/2012 The Japanese Prime Minister Yoshihiko Noda has confirmed, in a news conference with foreign journalists, that he still hopes to have fruitful discussions with the parliamentary opposition, led by the Liberal Democratic Party, on the government’s plan to raise the country's consumption tax from 2014.
	IoM Employment Tax Holiday Begins From April 3/7/2012 The Isle of Man's Economic Development Minister John Shimmin has highlighted the recent tax relief measure introduced to stimulate economic and employment growth on the island which will provide National Insurance Contribution exemptions for new hires.
	Irish Austerity Hits Wealthiest Hardest 3/2/2012 While Ireland's recent indirect tax hikes and welfare cuts have hit those on lower incomes hardest, in the longer term higher earners have borne the brunt of change, the Economic and Social Research Institute has said.
	French Lawmakers Pass 2012 Collective Budget 3/2/2012 The French National Assembly has definitively adopted during a new reading the government’s 2012 supplementary finance bill, a text which had previously been rejected by the Senate, and providing notably for a rise in the standard rate of value-added tax and for the introduction of a financial transactions tax in France.
	Belgium Seeks EUR2bn To Limit Budget Deficit 2/28/2012 Belgium’s select ministerial committee has recently confirmed that the additional fiscal effort needed to limit the country’s deficit to 2.8% of gross domestic product in 2012 will be in the region of EUR2bn (USD2.67bn).
	China To Expand Health Insurance Coverage 2/24/2012 During a meeting on February 22 of the State Council, which was chaired by the Chinese Premier Wen Jiabao, new health insurance reform objectives were established for the period of the 12th Five-year Plan (2011-2015).
	Australian Pension Tax Concessions Examined 2/24/2012 The Australian government has held the inaugural meeting of the Superannuation Roundtable, which has agreed that a priority going forward is to get better information around the current distribution of tax concessions.
	German FM 'Isolates' Bahr On Care Reform Plans 2/22/2012 The German finance ministry has fiercely criticized Health Minister Daniel Bahr’s bill on care reform in Germany, insisting that the proposed contribution increase will not serve to fully finance the reform.
	UK Tax Tribunal Ruling Crucial To Company Car Schemes 2/16/2012 A recent tax court case offers a timely reminder for employers to check company car salary sacrifice arrangements, Deloitte has said.
	Finland Urged To Reduce Labour Taxes 2/15/2012 The Organisation for Economic Cooperation and Development has urged Finland to accelerate the pace of tax reforms to support fiscal consolidation to tackle the fiscal challenges of an ageing population, particularly by lowering labour taxes to boost employment levels.
	Ireland Publishes 2012 Finance Bill 2/13/2012 The Irish Finance Bill 2012, introduced on February 8, 2012, proposes extensive changes to the nation's tax regime, including a hike in the headline value-added tax rate to 23%, and targeted tax amendments to improve the competitiveness of the country's financial services industry.
	France Adopts FTT In Supplementary Finance Bill 2/14/2012 Within the framework of a supplementary finance bill, the French council of ministers has recently adopted the government’s plans for a rise in the standard rate of value-added tax and for a tax on financial transactions; measures intended to enter into force in France later this year.
	UK To Retain End Of Employment Form 2/10/2012 The UK tax authority's end of employment form will remain in continued use, after plans to replace it as part of the proposed 'real time information' system were scrapped.
	Putin Eyes New Wealth Taxes 2/10/2012 Russian presidential candidate and current Prime Minister Vladimir Putin has announced that, if elected, his government would increase taxes on luxury items as part of a larger reform of the tax system to reduce the country's over-dependence on oil revenues and fund ballooning government expenditure.
	IMF Welcomes Croatia's Fiscal Plan 2/8/2012 The Croatian government's proposed fiscal plan, to reduce the nation's deficit solely by retrenchment whilst implementing tax reform to encourage job creation and reduce labour costs, has been welcomed by the International Monetary Fund in its latest Article IV consultation with the country.
	Australia Announce New Superannuation Roundtable 2/7/2012 Australia’s government has announced a new Superannuation Roundtable to consider ideas raised at the recent Tax Forum to provide Australians with more options in retirement and to improve certain superannuation concessions.
	Irish Revenue Brief On USC Released 2/6/2012 Ireland's Revenue agency has published an e-brief detailing the application by employers of the Universal Social Charge to social welfare-type payments.
	Belgium Urged To Cut Labour Taxes 2/3/2012 The International Monetary Fund has welcomed spending cuts implemented by Belgium to bring the nation's deficit to below 3% of Gross Domestic Product by 2012, but has urged authorities to undertake comprehensive tax reform to boost employment and growth prospects.
	Hong Kong Reduces Taxes To Support Growth 2/2/2012 Hong Kong’s Financial Secretary, John C Tsang, has unveiled a 2012/13 Budget which proposes a wide range of tax concessions aimed at supporting businesses and individuals, who face a possible global economic slowdown.
	Sarkozy Unveils Long-Awaited Fiscal Strategy 1/31/2012 With the presidential elections fast approaching, French President Nicolas Sarkozy has recently unveiled details of a last salvo of reform measures, designed to boost employment and reduce the deficit, including plans to increase by 1.6% in October the standard rate of value-added tax in France, and proposals for a financial transactions tax.
	Time For Tax Transparency, Says UK Lawmaker 1/27/2012 UK taxpayers could receive yearly statements detailing how their money is spent, under new legislation put forward by a member of parliament.
	Bill To Extend US Social Security To Puerto Rico 1/30/2012 Puerto Rico’s Resident Commissioner, Pedro Pierluisi, has introduced proposed legislation into the United States Congress that looks to extend the Supplemental Security Income programme to Puerto Rico, as well as to Guam, the US Virgin Islands and American Samoa.
	St Kitts And Nevis Budget Consolidation On Track 1/30/2012 Saint Kitts and Nevis has made marked process on debt reduction under a program supported by the International Monetary Fund.
	IOM To Cut Compliance Burden On Self-Employed 1/26/2012 The Isle of Man Treasury has launched a consultation which proposes improvements to the collection of National Insurance contributions, to bring the Income Tax and National Insurance systems into alignment where possible.
	Sarkozy Readies Fiscal Strategy 1/26/2012 Hoping to avoid an electoral defeat in the forthcoming presidential elections, French President Nicolas Sarkozy intends to unveil concrete details of proposed fiscal measures designed to stimulate the country’s economy on January 29.
	France Plans Limited 'Social VAT' Rise 1/19/2012 The French government’s planned rise in value-added tax, to finance a reduction in employers’ social contributions, is not expected to exceed 2%, according to latest reports.
	French Unions Seek Rise In General Social Contribution 1/18/2012 Ahead of a summit meeting between the country’s social partners at the Elysée palace, convened by French President Nicolas Sarkozy, and by way of an alternative to the government’s plans to introduce a ‘social’ value-added tax in France, the country's largest trade union confederation, the CFDT, has put forward the idea of increasing the country’s general social contribution by 7% in return for a 10% reduction in employers’ contributions.
	Noda Reshuffles Cabinet To Gain Sales Tax Support 1/16/2012 In a move designed to defuse fractious relations with opposition parties, Japanese Prime Minister Yoshihiko Noda has significantly reshuffled his cabinet to promote discussion on the prospect of doubling the nation's consumption tax.
	French Welfare Reform Includes Plans For VAT Rise 1/16/2012 French Budget Minister and government spokesman Valérie Pécresse recently confirmed that plans to reform the financing of the welfare system in France will inevitably lead to an increase in value-added tax.
	HMRC In Court Over NIC Motor Allowance Dispute 1/11/2012 The UK's tax authority is facing another high profile court case, as the Total People's National Insurance contribution refund claim case gets permission for a hearing at the Court of Appeal.
	French SME Body Welcomes 'Social VAT' 1/10/2012 Underlining the need to reduce the cost of labour in France and to widen the base for financing welfare, the French industry body representing small- and medium-sized companies, CGPME, has called for a rise in value-added tax and for a rise in the general social contribution in return for lower employer contributions.
	PwC Warns Of UK PAYE Overhaul 'Perfect Storm' 1/11/2012 While reform of the UK's pay-as-you-earn tax system is in itself a good thing, a tight timescale for completion could create major issues for employers, PwC has warned.
	Irish Tax Revenues Grow For First Time In Three Years 1/9/2012 Higher income tax and stamp duty revenues helped boost the Irish Exchequer's coffers in 2011, but overall receipts were still lower than originally projected.
	France To Hike VAT 1/6/2012 French President Nicolas Sarkozy announced on January 3 that his government will hike value-added tax before upcoming elections, to allow for a reduction in social security contributions paid by companies.
	Noda Reiterates Need For Tax Hike 1/4/2012 Japanese Prime Minister Yoshihiko Noda used his first news conference of the year on Wednesday to try to bring home to a sceptical parliament and electorate the need for a consumption tax hike to shore up the country's ballooning social security budget.
	UK Opposition Attack NI Holiday As A 'Flop' 1/5/2012 The UK government's flagship national insurance holiday scheme has been a 'total flop', the opposition Labour party has said, as figures reveal the scheme has supported a fraction of the businesses it was intended to help.
	Guernsey Clarifies Situation On Income Tax Coding Changes 12/28/2011 Guernsey's Income Tax Office has published a statement reassuring taxpayers that income tax deductions under the Employees Tax Instalment Scheme will take into account from January 2012 the increased personal allowances that were approved by the island's legislative assembly, the States of Guernsey, last week.
	Japanese Government Issues 2012 Budget 12/28/2011 Prime Minister Yoshihiko Noda’s government has approved and submitted a JPY90.3 trillion budget for the next fiscal year, beginning on April 1, 2012, which points out, in particular, the difficulties the government has experienced in restricting its general spending and the issuance of further public debt.
	Switzerland, Canada DTA Amendments In Force 12/23/2011 Switzerland’s Federal Department of Finance has announced that the Protocol of Amendment of October 22, 2010, to the double taxation agreement between Switzerland and Canada has now entered into force.
	EU Praises Portuguese Fiscal Policy 12/26/2011 The European Commission has delivered a report on progress made by the Portuguese government in its efforts to bring the nation's fiscal house into order.
	US House Approves GOP's Payroll Tax Extension Bill 12/15/2011 The Republican-led United States House of Representatives has passed the Middle Class Tax Relief and Job Creation bill, the Republican Party’s package to extend the payroll tax cuts that will otherwise expire at the end of the year; but it is unlikely to pass the Democrat-led Senate without changes.
	Jersey Highlights Upcoming Social Security Changes 12/6/2011 The Jersey government has reminded taxpayers of changes to the territory's system of social security contributions from January 1, 2012, including an increase in the rate paid by employers and incentives for new business formations.
	French Social Security Bill Adopted 12/2/2011 The French National Assembly has adopted the country’s 2012 social security finance bill, providing for a new economic growth forecast of 1%, and integrating a number of fiscal measures announced by the government as part of its second austerity package on November 7.
	Switzerland Reports Slight Tax Burden Rise In 2010 12/2/2011 Switzerland’s federal administration recently announced a slight increase in the Swiss tax burden in 2010 against the previous year.
	Portugal Gives Green Light To 2012 Austerity Budget 12/1/2011 Amid protests, and despite fears of plunging the debt-ridden country yet further into the mire of recession, Portugal’s parliament has adopted the centre-right coalition government’s severe austerity budget, providing for a number of tax rises as well as for sharp cuts in public sector wages.
	Singapore To Dish Out Cash Bonus Payments 12/2/2011 By December 1, lower-income Singaporeans will have received the second instalment of their Workfare Special Bonus payment which is part of the SGD3.2bn ‘Grow & Share’ package of measures announced by the government in its 2011 budget.
	Mexico Has OECD's Lowest Tax Burden 11/30/2011 The Organization for Economic Cooperation and Development has published its annual report on the tax burdens in place in 2010 among its members, which shows that Mexico had the lowest tax-to-GDP ratio at 18.7%.
	Brazil Urged To Reform Taxes 11/28/2011 Credit rating agency Standard and Poor's has attributed its upgrade of Brazil's sovereign credit rating to the government's handling of the economic crisis, in maintaining robust growth and moderating double-digit inflation. However, the agency has suggested that enhancements to the nation's fiscal regime are critical to future upgrades of Brazil's newly-awarded triple-B rating.
	French Senate Rejects Social Security Bill 11/28/2011 Rather unsurprisingly, in a parliamentary game of political ping-pong, the French Senate, with its now left-wing majority, has rejected in a second reading the government’s 2012 social security finance bill.
	HMRC Seeks Volunteers For RTI Pilot 11/28/2011 The UK tax authority, HM Revenue and Customs, has said an additional 1,300 employers are needed to join the Real Time Information pilot in July next year, with another 250,000 asked to volunteer in November, 2012.
	Hong Kong Looks At Narrow Tax Base 11/29/2011 In his written response to a question in the Legislative Council, the Secretary for Financial Services and the Treasury, Professor K C Chan, confirmed that the government is building reserves to cater for the longer term needs that could arise from Hong Kong’s ageing population, taking into account the SAR's narrow tax base.
	Japan Looks Again At Future Consumption Tax Rises 11/23/2011 Following parliamentary approval for the third and largest reconstruction budget on November 21, political discussion in Japan has returned to Prime Minister Yoshihiko Noda’s intentions regarding the proposed increases to the rate of consumption tax.
	French Lawmakers Split On Social Security Bill 11/23/2011 The French National Assembly has begun its re-examination of the country’s 2012 social security finance bill, which now includes a number of social measures contained in the government’s second austerity package, outlined by French Prime Minister François Fillon on November 7.
	IoM Public Sector Pension Overhaul Praised 11/22/2011 The new Chairman of the Isle of Man's Civil Service Commission, Alfred Cannan, has thrown his weight behind proposals from the Manx government to reform public sector pensions.
	US Deficit Committee Fails To Agree 11/23/2011 After the news that the level of United States public debt had already surpassed USD15 trillion, it was the turn of the Congressional Joint Select Committee on Deficit Reduction to announce that it had not been able to agree a plan for United States fiscal deficit reductions over the next decade, before its deadline of November 23.
	Monti Puts Forward Italian Tax Policy Framework 11/22/2011 Mario Monti, the new Italian Prime Minister and Economy Minister, has won confidence votes in both houses of parliament for his government’s future reform programme which, it is hoped, will strike the right tone for the financial markets, but is short of much detail.
	French Senate Approves Amended Social Security Bill 11/16/2011 The French Senate has recently adopted on a first reading the country’s 2012 social security finance bill, providing notably for the abolition of the tax exemption accorded for overtime hours.
	US Deficit Committee May Defer Taxing Decisions 11/17/2011 As it approaches its deadline of November 23 for the production of a plan for United States fiscal deficit reductions over the next decade, the Joint Select Committee on Deficit Reduction appears to be arriving at a decision not to take a decision and, as is said, 'to kick the can further down the road.'
	Vision For Simpler UK Tax System Launched 11/15/2011 The UK tax system is set for a major overhaul, with the government launching a series of sweeping proposals based on its vision for a more transparent, open, and more easily understood personal tax system.
	Italy Passes Austerity Budget 11/15/2011 The Italian parliament has passed the country’s latest austerity budget, as required by the European Commission, but the package of approved measures contained none of the key tax measures that could now be needed to encourage economic growth.
	French Senators Vote No To Double Health Insurance Tax 11/11/2011 Within the framework of its examination of France’s 2012 social security bill, the French Senate, with its left-wing majority, recently opposed government plans to double the 3.5% tax levied on complementary health insurance contracts.
	Czech Republic Delays Tax Changes Until 2014 11/10/2011 Czech Finance Minister Miroslav Kalousek has announced that the government’s proposed reform of taxation in the Czech Republic will be delayed until 2014.
	Ireland Eases Tax Filing Requirements 11/9/2011 The Irish Revenue is to offer reductions in the frequency of certain tax returns and payments for smaller eligible businesses from January next year.
	Irish Tax Revenues Up, But Some Targets Not Met 11/7/2011 The Irish government had taken almost EUR2bn (USD2.74bn) more in taxes at the end of October than in the same period last year, with the new pension levy performing particularly well. However, many of the government's targets have not been achieved.
	Mixed Response To UK Tax Simplification Idea 11/4/2011 The UK government's proposals for a merger of income tax and National Insurance contributions systems have elicited a range of contrasting responses, with some arguing that the proposals only confuse matters and others stressing that they do not go far enough.
	French Social Security Bill Rejected 11/3/2011 The French Senate Social Affairs Committee, with its left-wing majority, has recently rejected the government’s 2012 social security finance bill, insisting that the text is ‘indigent, irresponsible and unrealistic’, and calling for additional fiscal measures to be included.
	Philippines Issues Retirement Account Tax Regulations 11/4/2011 The new revenue regulations to implement the tax provisions of the Personal Equity and Retirement Account Act have been issued by the Philippines Bureau of Internal Revenue.
	CBI Calls For Tax Incentives 11/1/2011 The Confederation of British Industry has called on the government to introduce a new tax incentive to encourage companies to take on young unemployed people, as part of a package of measures aimed at boosting employment across the UK.
	French Food Industry Denounces Tax Hike Plans 10/14/2011 Warning the French government against a mooted doubling of the proposed tax on sugary drinks, president of the national association of food industries in France Jean-René Buisson has bitterly lamented plans to hike taxes on the sector.
	France Eyes Domestic Oil Tax Rise 10/11/2011 The French government is reportedly considering the idea of reducing the existing tax break on domestic oil used as motor fuel by farmers, in return for lowering social contributions in the agricultural industry.
	Irish Tax Revenues Still On The Up 10/6/2011 Ireland's latest economic figures make for largely positive reading, with tax revenues at end-September up 8.7% on last year, an achievement attributed to the new universal social charge and the introduction of the controversial pension funds levy.
	France Mulls New Health Tax 10/6/2011 The French government is currently considering the idea of doubling the proposed tax on sugary drinks to finance a reduction in social contributions in the agricultural industry.
	Mauritius Eyes 'Rainy Day Fund' In 2012 Budget 10/6/2011 Due to a deterioration in the global economy, Deputy Prime Minister and Finance Minister of Mauritius Xavier-Luc Duval has confirmed plans to provide for a special ‘Rainy Day Fund’ or ‘Fighting Fund’ in the country’s 2012 budget, designed to support strategic sectors currently in difficulty and to support employment and growth.
	French Presidential Hopefuls Divided On 'Social VAT' 10/3/2011 During a recent high-profile televised debate, contenders for the Socialist Party presidential primary, to be held in October ahead of the French presidential elections in 2012, relaunched the idea of introducing a ‘social value-added tax’ in France.
	France Unveils 2012 Social Security Finance Bill 9/29/2011 French Budget Minister Valérie Pécresse has recently unveiled details of the country’s 2012 social security finance bill, designed to enable the government to pursue its strategy of controlling public spending and reducing, in a targeted manner, the ‘least justified’ and ‘least efficient’ tax breaks.
	IR35 Tax Yield In UK 'Minimal' 9/27/2011 The tax yield generated through reviews using the UK's controversial intermediaries legislation amounted to around GBP200,000 last year, HM Revenue and Customs has said, figures a leading freelance body says demonstrates that the difficulties caused by the system are 'completely unnecessary'.
	France's 2011 Budget Published In Official Journal 9/23/2011 The French government’s second 2011 finance bill, designed to reduce the public deficit, has recently been published in the country’s official journal.
	US Senate Considers Retirement Savings In Future Tax Reform 9/21/2011 The United States Senate Committee on Finance has held a hearing on the further encouragement of retirement savings within any future reform to the country’s tax code.
	Jersey Chamber Questions States Fiscal Plan 9/14/2011 The Jersey Chamber of Commerce, representing island businesses, has questioned elements of the States Business Plan, which outlines measures for economic growth, public sector retrenchment, and discusses tax policy in coming years.
	France Definitively Adopts 2011 Budget 9/12/2011 The French parliament has definitively adopted the first wave of fiscal measures contained in the government’s austerity package, together with the second, and final, rescue package for Greece.
	Swiss Government Welcomes Action On Franc 9/12/2011 Switzerland’s Federal Council has welcomed the recent decision by the Swiss National Bank to set a minimum exchange rate as part of efforts to weaken the Swiss franc.
	France Unveils 3% Tax On High Incomes 8/29/2011 French Prime Minister François Fillon has announced plans to introduce an exceptional tax on top earners in France, as part of a package of fiscal measures intended to enable the government to meet its ambitious deficit reduction targets despite sluggish economic growth.
	Switzerland Plans EUR2bn Business Support Package 8/23/2011 Determined to mitigate the effects of the rapid rise of the Swiss franc, to support the Swiss economy and to strengthen Switzerland as an industrial centre, the Swiss Federal Council recently announced plans to swiftly introduce a CHF2bn (EUR1.8bn) package of measures targeting affected businesses.
	Canada Consults On Employment Insurance Rates 8/22/2011 The Canadian government is to consult on proposals for the improvement of the Employment Insurance rate-setting mechanism, as part of a larger aim to ensure greater premium stability.
	Italy To Bring Forward Emergency Anti-Crisis Measures 8/15/2011 The Italian government is in the process of formulating ‘anti-crisis’ measures, to be approved at a ministerial meeting planned for as early as August 16, and then presented to a recalled parliament, which will accelerate the balancing of the country’s budget and will, hopefully, be more acceptable to the financial markets.
	Canada-Brazil Forging Ahead With Economic Cooperation 8/15/2011 Economic relations between Canada and Brazil continue to improve, with Canadian Prime Minister Stephen Harper declaring Brazil a "tremendously important part" of his government's plans for trade development in the Latin American region.
	Brazil And Canada Ink Key Deals 8/9/2011 Brazilian and Canadian politicians have discussed the strengthening of trade and investment between the two countries, signing a series of important agreements.
	Irish Tax Revenues Continue To Rise 8/5/2011 Ireland saw important increases in tax revenue during the first seven months of the year, with receipts beating both targets and last year's figures.

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