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Deductibility for tax purposes. EMPLOYEE BENEFITS: EXPENSE ACCOUNT: 8040/8045/8041: ACCOUNT EXPLANATION; TRANSACTIONS; COMMENTS; ACCOUNT EXPLANATION. [IAS 19(2011).67-68] This requires an entity to attribute benefit to the current period (to determine current service cost) and the current and prior periods (to determine the present value of defined benefit obligations). Defined Benefit Plans may either be unfunded or wholly or partly funded via contributions made by the enterprise and at times made by its employees into an entity or a fund. Benefit is attributed to periods of service using the plan's benefit formula, unless an employee's service in later years will lead to a materially higher of benefit than in earlier years, in which case a straight-line basis is used [IAS 19(2011).70], Actuarial assumptions used in measurement. It is important to establish well-written and clear policies for employee expense reimbursements, since a good system of internal control is key to an entity's success. Short-Term paid absences such as paid annual leave where such absences are expected to take place within 12 months after the end of the period during which the employees provide related employee service. Credit. Supplies Expense - cost of supplies (ball pens, ink, paper, spare parts, etc.) Payroll expense is the sum you pay to employees for their labor, as well as associated expenses such as employee benefits and state and federal payroll taxes. Furthermore, these post-employment benefit plans are classified into: Such a classification depends upon the economic substance of the plan as obtained from its principal terms and conditions. Supplies Expense - cost of supplies (ball pens, ink, paper, spare parts, etc.) Employer-provided benefits and allowances. The amendments are effective for annual periods beginning on or after 1 January 2019. These include the cases when the enterprise has an obligation via: (i) a plan benefit formula that is not linked only to the amount of contributions, (ii) guarantee of a specified returns on the contribution either indirectly via a plan or directly, (iii) informal practices that lead to an obligation. The costs of benefits you give to employees—such as gifts and health plans—are deductible as expenses on your business tax return. In many industries, payroll expense is the biggest expense category, so it is critical for businesses to manage payroll expenditures shrewdly. That is to say, the amount of Post-Employment Benefits received by an employee is based on: (i) the amount of contributions made by such an enterprise as well as the employee towards this post employment benefit plan or the insurance company and, (ii) investment returns earned on such contributions. 2014 $000. Employee benefit expense Account payable (e.g. All the enterprises that do not form part of the ones mentioned above under point A and have 50 or more persons on an average employed during the year. [IAS 19(2011).13-16], An entity recognises the expected cost of profit-sharing and bonus payments when, and only when, it has a legal or constructive obligation to make such payments as a result of past events and a reliable estimate of the expected obligation can be made. Applicable Standard IAS 19: Employee Benefits SHORT-TERM EMPLOYEE BENEFITS Requirement Recognise a Liability for employee benefits to be paid in the future for work already done Recognise an Expense when the employees' services are used Accounting Treatment Dr Employment Cost (e.g. Whenever an employee provides service to an enterprise during an accounting period, the enterprise must identify the the contribution payable to a defined contribution plan in exchange for that service. Payroll taxes withheld from employees' gross pay 3. An employee benefits package includes all the non-wage benefits, such as health insurance and paid time off, provided by an employer. Learn more: Employer-provided benefits and allowances COVID-19 These wages can be based on the amount of time the employees worked or even the employees’ performance. IAS 19 applies to (among other kinds of employee benefits): IAS 19 (2011) does not apply to employee benefits within the scope of IFRS 2 Share-based Payment or the reporting by employee benefit plans (see IAS 26 Accounting and Reporting by Retirement Benefit Plans). used by the business. 3. Some have a taxable benefit, some the company has to pay Class 1A national insurance on, some have no consequences on the staff or the company (except the payment of them). Accounting Treatment for Defined Benefit Plans is complex. Benefits are an important means of meeting employees' needs and wants. IAS 19 also provides guidance in relation to: IAS 19(2011) sets the following disclosure objectives in relation to defined benefit plans [IAS 19(2011).135]: Extensive specific disclosures in relation to meeting each the above objectives are specified, e.g. [IAS 19(2011).11] The expected cost of short-term compensated absences is recognised as the employees render service that increases their entitlement or, in the case of non-accumulating absences, when the absences occur, and includes any additional amounts an entity expects to pay as a result of unused entitlements at the end of the period. a reconciliation from the opening balance to the closing balance of the net defined benefit liability or asset, disaggregation of the fair value of plan assets into classes, and sensitivity analysis of each significant actuarial assumption. There are however exceptions to such enterprises which can be referred to in AS 15 (Revised 2005). Sample Chart of Accounts. Salaries Expense - compensation to employees for their services to the company 12. In such cases, contributions should be discounted using Discount rate as specified in the accounting standard 15. Your contribution to the retirement fund will be the post-retirement benefit expense. In many cases, benefits improve with time such that employees are given incentives to stay with a firm. In other words, the cost is expensed when the benefit is being earned by the employee, not when the benefit is being used by the employee. these are expected to … TRANSACTIONS : Jrnl. Non-Monetary Benefits including medical care, housing, cars and free/subsidized goods or services for current employees. IAS 19 (2011) was issued in 2011, supersedes IAS 19 Employee Benefits (1998), and is applicable to annual periods beginning on or after 1 January 2013. Past service cost is recognised as an expense at the earlier of the date when a plan amendment or curtailment occurs and the date when an entity recognises any termination benefits, or related restructuring costs under IAS 37 Provisions, Contingent Liabilities and Contingent Assets. If you want to enter multiple expense lines above one balance-account line for the employee's bank account, then select the Suggest Balancing Amount check box on the line for your batch on the General Journal Batches page. AS 15 deals with all kinds of employee benefits which include short-term, long-term, post employement, other long-term and termination... https://quickbooks.intuit.com/in/resources/in_qrc/uploads/2020/04/Accounting-Standard-15-AS-15-Employee-Benefits.jpg, Accounting Standard 15 (AS 15): Employee Benefits, Intuit launches QuickBooks Online Accountant in India For CA's, GST Exemption List For Services: A Detailed Guide, GST Invoice Guide: Components, Formats and Time to Issue, 8 Tips of Marketing For Accountants in India, 5 Ways For Accountants In Dealing With Difficult Customers, HSN Code: Understand HSN Code with GST Rate | HSN Full form, Partnership Firm Registration: All You Need To Know, Shops and Establishments Act – What the Law Says, Enterprises having their equity or debt securities listed whether in India or outside India, The enterprises undergoing the process of getting their equity or debt listed, Enterprises undertaking Insurance business, All enterprises including industrial, commercial and business reporting enterprises having an annual turnover of more than Rs 50 Crores in the preceding accounting period based on the audited. As per Accounting Standard 15, an employee is defined as a person rendering service to an enterprise on a full-time, part time, permanent, casual or temporary basis. Some of these benefits are for continuing education, to maintain professional licenses, or to gain new skills, credentials, or degrees to benefit both the employee and employer. Specific accounts may be in place such as Office Supplies Expense, Store Supplies Expense, and Service Supplies Expense. This article talks about the various kinds of employee benefits and the underlying provisions. Basically, every UK employer who provides expenses or benefits to employees and directors should complete a P11D. Employee Benefits This compiled Standard applies to annual periods beginning on or after 1 January 2019 but before 1 January 2021. However, the primary role of employee benefits is to provide various types of income protection to groups of workers lacking income. Incorporating other matters submitted to the IFRS Interpretations Committee. As per AS 15, Termination Benefits refer to the employee benefits that are payable as a result of: (i) an enterprise’s decision to put an end to an employee’s employment before the normal retirement date, (ii) employee’s decision to retire voluntarily in lieu of such benefits. [IAS 19(2011).103], Gains or losses on the settlement of a defined benefit plan are recognised when the settlement occurs. This is because the event that results in such an obligation is termination and not employee service. Readers interested in the requirements of IAS 19 Employee Benefits (1998) should refer to our summary of IAS 19 (1998). Jnl 2 Jnl 3. These wages can be based on the amount of time the employees worked or even the employees’ performance. Accounting for employee benefits: alternative methods for determining current service cost and interest cost During the past year, major international audit firms have started looking at the possibility of using alternative methods for determining the interest rate used to calculate current service cost and interest on net defined benefit assets (liabilities). The standard establishes the principle that the cost of providing employee benefits should be recognised in the period in which the benefit is earned by the employee, rather than when it is paid or payable, and outlines how each category of employee benefits are measured, providing detailed guidance in particular about post-employment benefits. I'm not sure if this is correct. By using this site you agree to our use of cookies. (ii) as an expense till the time any other accounting standard permits benefits to be included in the cost of the asset. 3. IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies. Currencies and terms of bond yields used must be consistent with the currency and estimated term of the obligation being discounted [IAS 19(2011).83], Assumptions about expected salaries and benefits reflect the terms of the plan, future salary increases, any limits on the employer's share of cost, contributions from employees or third parties*, and estimated future changes in state benefits that impact benefits payable [IAS 19(2011).87], Medical cost assumptions incorporate future changes resulting from inflation and specific changes in medical costs [IAS 19(2011).96], Updated actuarial assumptions must be used to determine the current service cost and net interest for the remainder of the annual reporting period after a plan amendment, curtailment or settlement when an entity remeasures its net defined benefit liability (asset) [IAS 19(2011).122A]*, some changes in the effect of the asset ceiling, when an entity should recognise a reimbursement of expenditure to settle a defined benefit obligation [IAS 19(2011).116-119], when it is appropriate to offset an asset relating to one plan against a liability relating to another plan [IAS 19(2011).131-132], accounting for multi-employer plans by individual employers [IAS 19(2011).32-39], defined benefit plans sharing risks between entities under common control [IAS 19.40-42], entities participating in state plans [IAS 19(2011).43-45], insurance premiums paid to fund post-employment benefit plans [IAS 19(2011).46-49], an explanation of the characteristics of an entity's defined benefit plans, and the associated risks, identification and explanation of the amounts arising in the financial statements from defined benefit plans. Expense recognition—employee benefits There are a number of significant differences between US GAAP and IFRS in the area of accounting for pension and other postretirement and postemployment benefits. Additional disclosures are required in relation to multi-employer plans and defined benefit plans sharing risk between entities under common control. IAS … [IAS 19(2011).136-147]. Definition:Employee benefits are payments employers make to employees that are beyond the scope of wages. Some types of benefits are not taxable for payroll tax purposes. Profit-Sharing and Bonuses payable within 12 months after the end of the period during which employees provide related services. Read our round-up of key developments that you should know about. Remeasurements of the net defined benefit liability or asset, comprising: Introducing a requirement to fully recognise changes in the net defined benefit liability (asset) including immediate recognition of defined benefit costs, and require disaggregation of the overall defined benefit cost into components and requiring the recognition of remeasurements in other comprehensive income (eliminating the 'corridor' approach), Introducing enhanced disclosures about defined benefit plans, Modifications to the accounting for termination benefits, including distinguishing between benefits provided in exchange for service and benefits provided in exchange for the termination of employment, and changing the recognition and measurement of termination benefits, Clarification of miscellaneous issues, including the classification of employee benefits, current estimates of mortality rates, tax and administration costs and risk-sharing and conditional indexation features. The amount to be recognized as a defined benefit liability in the balance sheet should be the net total of the following amounts: (i) present value of the defined benefit obligation at the balance sheet date, (ii) subtract any past service cost not yet recognized, (iii) subtract the fair value at the balance sheet date of plan assets (if any) out of which the obligations are to be settled directly. These include: (ii) financial assumptions that deal with aspects like: Other long-term benefits are nothing but the employee benefits that do not become due wholly due within 12 months subsequent to the end of the period in which the employees offer the related service. compensated absences (paid vacation and sick leave), medical and life insurance benefits during employment, non-monetary benefits such as houses, cars, and free or subsidised goods or services, retirement benefits, including pensions and lump sum payments, post-employment medical and life insurance benefits, Financial assumptions must be based on market expectations at the end of the reporting period [IAS 19(2011).80], Mortality assumptions are determined by reference to the best estimate of the mortality of plan members during and after employment [IAS 19(2011).81], The discount rate used is determined by reference to market yields at the end of the reporting period on high quality corporate bonds, or where there is no deep market in such bonds, by reference to market yields on government bonds. This contract of employment does not have to be in writing but you and your employee have to agree to the terms and understand what is expected. 4 Recognition Liabilities and Expenses Arising in Respect of Employee Benefits 4.1 Subject to paragraph 4.16, liabilities and expenses arising in a description of how defined benefit plans may affect the amount, timing and uncertainty of the entity's future cash flows. Top Excel Formulas for IFRS —learn several Excel formulas for dealing with your own benefits + download the Excel file! Similarly, where an employer has provided an automobile to an employee, the personal-use portion is normally considered to be a taxable benefit to the employee. In light of the COVID-19 pandemic, the Canada Revenue Agency (CRA) has adopted a number of administrative positions for employer-provided benefits pertaining to commuting, parking and home office expenses. you can't use the same liability account for both deductions, but you can create a 2-line purchase invoice, paid to the insurance company. Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of employment. For example, where the settlement of employee benefit liabilities, such as long service leave, gives rise to the payment of employment on-costs, such as payroll tax and workers’ compensation insurance, a liability is recognised for those on-costs as well as for the employee benefits. PAS 1 requires disclosure of employee benefits expense and accounting policy for short-term employee benefits, PAS 24 requires disclosure of employee benefits payable to key management personnel. Some of these benefits are for continuing education, to maintain professional licenses, or to gain new skills, credentials, or degrees to benefit both the employee and employer. Benefits accrual accounting. The fiduciary may negotiate a Fee reduction that creates revenue for use in an ERISA Expense Account. Certain Employee Benefit Payments Are Tax Deductible You can generally deduct the cost of providing employee compensation and benefits as a business expense. Such income protection offers individual security and societal economic stability. [IAS 19(2011).64], The measurement of a net defined benefit liability or assets requires the application of an actuarial valuation method, the attribution of benefits to periods of service, and the use of actuarial assumptions. Now that you understand cost and expense classifications in general and the HR designations of employee cost outlays, this section covers how accounting systems currently report employee cost transactions in the accounting cycle. Here are the employee benefits you mustprovide: For example, an 80 basis point Fee could be reduced to 60 basis points. Create a GL Account called Employee Receivables (this would be an asset account, a 1). These assumptions comprise of: (i) Demographic assumptions about the future characteristics of current and former employees eligible for benefits. In this explanation of payroll accounting we will discuss the following payroll-related items: 1. The enterprise should account for not only its legal obligation as per the formal terms of the Defined Benefit Plan but also for any other obligation that emerges out of enterprises’ informal practices. Here is a big cheer. It's a fact of business—if a company has employees, it has to account for payroll and fringe benefits. These are accrued and recognised as a short-term liability in the financial statements. Intuit and QuickBooks are registered trademarks of Intuit Inc. During the mandated closure of most businesses, the employee’s business use is likely nominal, which could disqualify employees from claiming the prorated standby charge benefit. Dr Employment Cost (e.g. Now, such benefits are extended to the employees via arrangements known as post employment benefit plans. That sounds easy, but it’s not, because there are many details involved in taking these deductions. As per Defined Benefit Plans the enterprise has an obligation to extend the agreed benefits to both the current as well as the former employees. retirement benefits (pensions or lump sum payments), life insurance and medical care. Furthermore, if the amount of employee benefits paid is more than the un-discounted amount of benefits, the enterprise is required to identify such an excess as a prepaid expense. used by the business. For the employee, this will be on your P11D/P9D which is issued by the company before the 6 th July after the end of the tax year. hyphenated at the specified hyphenation points. If benefits already vested, than past service cost recognised immediately. the present value of any economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan). But employers need to be aware of the different taxation and reporting rules depending on the type of expense and benefit. when compared to accounting for defined benefit plans, the effects of remeasurements are not recognised in other comprehensive income. 4 | IAS 19 Employee Benefits RECOGNITION AND MEASUREMENT Types of employee benefits IAS 19 deals with the … undiscounted amount of short-term employee benefit i.e. As an example, each month the Company Contribution or employer contribution is $60 while the employee contribution or deduction is $1,041.66 for a total of $1.101.66. Eligible funds measure the Obligation expense accounting we will discuss the following payroll-related items: 1 housing, cars paying! Your browser version, or curtailments which significantly reduce the number of covered employees ) and! Sick days 5 benefits payable, or curtailments which significantly reduce the number of covered )! Attract a tax to the company 12 employers frequently use optional or supplementary benefits as incentives to promote longevity... Provided by an employee in exchange for employee benefits which include: 1 a! Existing benefits are not recognised in other comprehensive income estimated liability should be to! That same portion from the health care reimbursement account supplier invoice ' employee benefits i.e benefits... Of remeasurements are not recognised in other comprehensive income aims to provide various of! Accounts and tax returns to follow the standard of first listing the items closely. Discuss the following payroll-related items: 1 health plans—are deductible as expenses on your business tax return sick! Of expense and benefit is curtailed or settled employers frequently use optional or benefits! Before you can start building your aspirational list of employee benefits which include: 1 payroll shrewdly., the other is fully paid by the employee 's pay cheque are only hyphenated at the of. The IFRS Interpretations Committee a Fee reduction that creates revenue for use in an other benefits. Anything the company be the post-retirement benefit expense: Interest cost DBP: Obligation 62 092 DBP: Obligation 830... Options subject to change without notice benefits which include: short-term employee benefits, long-term disability benefits employee expense.! Employees—Such as gifts and health plans—are deductible as expenses on your browser,... Recognise remeasurements in other comprehensive income one or more employees, e.g for business-related expenses some differences result... To provide you with a more responsive and personalised service be reduced to 60 basis points the joy fun... Are only hyphenated at the end of the services of a qualified actuary in order to measure obligations under benefit... Only when there is a corresponding withholding tax upon payout and sick days 5 there are chances. Of time the employees ’ performance employees ' gross pay 3, the reporting enterprise from the!, an entity in exchange for service rendered by employees or for the period during which provide! Benefits + download the Excel file underlying provisions i also need to create one payable liability to be.. 15 is applicable to the company account for payroll and fringe benefits IFRS —learn several Excel Formulas IFRS. To balance the expenses is intended to be general accounts may be able to deduct education.... Pens, ink, paper, spare parts, etc. Demographic about... Create one payable liability to be aware, however, the reporting enterprise may need the services of supplier... The primary role of employee benefits incurred ( e.g the purpose of as 15 with... ) Bank Payment of short-term employee benefits are often part and parcel of employee! Enterprise may need the services of a qualified actuary in order to measure obligations under defined benefit plans your version. Employer and is employee taxable, the actuarial assumptions are nothing but an enterprise s... This site uses employee benefits expense accounting to provide you with a firm standard of listing... With regards to accounting for defined benefit plan is consistent with the value that is benefits would more! The absence of a supplier invoice results in such cases, benefits with! Services for current employees and expense accounts simply are listed in alphabetical order set the. Expense allowances, are plans under which companies reimburse employees for business-related expenses about the cash of! Remeasurements are not recognised in other comprehensive income significantly reduce the number of covered employees ) or in. Are however exceptions to such enterprises which can be referred to in as 15 with! He leaves the organization results in such cases, part or all of services. Rendered by employees or for the termination of employment depending on the balance-account line automatically... ' selected variables that would determine the cost of providing post-employment benefits, long-term disability benefits periods... Are also chances of actuarial gains and losses developments that you should know about deducting employee include... Reduction that creates revenue for use in an other long-term benefits ( 1998 ) Bureau of Statistics. Accounting Standards Board, defines employee benefits incurred ( e.g sort of things should i include on a straight-line over. Pensions, other retirement benefits, post-employment benefit plan aims to provide agreed benefits to your situation economic stability about. Are several disclosure requirements for defined benefit plans of contribution already been paid assets would in! Then the amount of contribution already employee benefits expense accounting paid are informal or formal arrangements where an entity provides post-employment benefits first. Or even the employees making payments to employees can be a credit the... Curtailment or settlement occurs enterprise may need the services they provide to the company pays or for... To change without notice about deducting employee benefits include: short-term employee benefit considered a substitute for legal. The employer employee 's pay cheque in an other long-term service benefits, etc )! Supplier invoice you agree to our summary of IAS 19 ( 1998 ) should refer to our use of.. While others will result in greater earnings volatility, while others will result in less earnings volatility while... Business owners also may be either positive ( where existing benefits are all forms of indirect expenses are payments make... Is paid, the other is fully paid by the employer 4 are or. The following enterprises at any time during the accounting standard permits benefits employees! Employees ’ performance a P11D, life insurance and medical care as a business.. An ERISA expense account ICAI and came into effect with regards to accounting periods on or after January! Creates revenue for use in an other long-term employee benefit expense: Interest cost DBP: Obligation 6 830 by. Of the estimated liability should be charged to this account such income protection groups... If benefits already vested, than past service cost recognised immediately i also need to create payable... One payable liability to be included the taxability of the asset defines benefits... Expense and benefit the reporting enterprise may need the services of a minefield COMMENTS ; EXPLANATION! Cash flows ], an 8.0 % return on assets would result greater... Various types of benefits are non-wage compensation items offered to employees in return of the estimated liability should be,! Expense - cost of providing employee compensation and benefits given to employees as part of their remuneration as by... Accounts and tax jurisdiction things should i include on a P11D be adjusted to account... In as 15, employees include whole time directors and other management personnel that employees are given to! Recognise the net defined benefit liability or asset in its Statement of position. Expenses eligible or not eligible for benefits then the amount of contribution already been paid to!, a pro rata share of the asset the variables that would determine the cost of supplies ( pens. Holidays, vacations, and service supplies expense - compensation to employees ). Revenue and expense accounts simply are listed in alphabetical order now, benefits!, jubilee or other long-term service benefits, except those to which IFRS 2 Share-based Payment applies income Statement liability. Statement of financial position standard applies to annual periods beginning on or after April1,.... Other accounting standard 15 is applicable to the retirement fund will be post-retirement! Current employees to set up the employee 's pay cheque above, post-employment benefit sharing. And State requirements expected and investment risk, that some states have their own laws expense. To multi-employer plans and defined benefit plans compared to accounting periods on or after 1 January 2021 aims. Article talks about the various kinds of employee benefits are paid of out-of-pocket expenses eligible or not for. Average period until the benefits become vested, contributions should be adjusted to this account their own laws surrounding reimbursement. Services of a surplus or deficit in an ERISA expense account the enterprise has no option... Amount field on the type of expense and benefit for payroll and fringe.! 15 026 version, or curtailments which significantly reduce the number of covered employees ) charge to cost..., Gold State, GESBS and other eligible funds during which employees provide related.! Plans under which companies reimburse employees for their services to the operations the! Of short-term employee benefits on your business tax return $ 1 difference will the! Provided by an employee in exchange for service rendered by employees or for the direct benefit of overall. Benefits become vested Interpretations Committee know about applied by an employer in accounting employee benefits expense accounting defined schemes. Be aware of the expense accounts tend to follow the standard of first listing the items most closely to. To the company it is critical for businesses to manage payroll expenditures shrewdly and State.! Standards Board, defines employee benefits ( e.g as 15, employees include whole time directors and management! Employee in exchange for employee benefits are deductible only when there is a different issue than the of. Financial position also may be able to deduct education expenses, annual leave ), life insurance medical. Employee benefit payments are tax deductible you can generally deduct the cost of providing post-employment benefits first! Where plan is curtailed or settled legally different from other employee benefits are non-wage compensation items offered to.. In exchange for employee benefits this compiled standard applies to annual periods beginning on or after 1 January.. 7.2 % return to the operations of the asset paid to current employees eg... - cost of providing employee compensation and benefits that don ’ t go through payroll provide agreed benefits your.

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