Job description of an appraiser (real estate valuation expert). Sample (Approximate)

  • 21.09.2019

Typical sample

I approve

___________________________________ (initials, surname)
(name of organization, __________________________
enterprises, etc., him (director or other
organizational and legal form) official,
authorized to approve
job description)
" " ____________ 20__

Job description
appraiser

______________________________________________
(name of organization, enterprise, etc.)

" " ______________ 20__ N_________

This job description was developed and approved by
basis employment contract With __________________________________________
(name of the position of the person for whom
______________________________________________________________ and in accordance with
this job description has been compiled)
provisions Labor Code Russian Federation and other regulatory
acts regulating labor relations in the Russian Federation.

I. General provisions

1.1. The appraiser belongs to the category of specialists.
1.2. For the position:
- a person with a higher professional qualification is appointed as an appraiser
education and additional training in the field appraisal activities
without presenting requirements for work experience in the specialty;
- category II appraiser - a person with a higher professional

work experience in the specialty for at least _________ years;
- Category I appraiser - a person with a higher professional
education and additional training in the field of valuation activities,
work experience in the specialty for at least _______ years.
1.3. Appointment to the position of appraiser and dismissal from it
carried out by order of the head of the enterprise upon presentation
________________________________________________________________________.
1.4. The appraiser must know:
- legislative and regulatory legal acts governing
appraisal activities in the Russian Federation;
- management and teaching materials regulating the order
object assessments;
- valuation standards for determining the appropriate type of value
object of assessment;
- methods for assessing objects and establishing the transaction price;
- the procedure for concluding an agreement between the appraiser and the customer;
- legislative and regulations on taxation;
- customs regulations;
- ethics business communication;
- rules for conducting negotiations with clients;
- basics of statistics;
- organization accounting and economic analysis
activities;
- rules for using computer technology, communications and
communications;
- advanced domestic and foreign experience in the field of evaluation
activities;
- the procedure for drawing up established reporting;
- basics of labor legislation;
- _________________________________________________________________;
1.5. The appraiser reports directly to __________________________.
1.6. During the absence of the appraiser (vacation, illness, etc.), his
duties are performed by a person appointed in accordance with the established procedure. Given
the person acquires the corresponding rights and is responsible for
proper performance of the duties assigned to him.
1.6. ______________________________________________________________.

II. Job responsibilities

Appraiser:
2.1. Carries out appraisal activities on the basis of a license,
aimed at establishing market or
different value.
2.2. Identifies the need for services for the assessment of objects of assessment,
carries out business contacts, negotiates with clients, concludes and
draws up contracts with customers on the assessment of the object in
in accordance with the established form, monitors compliance with the conditions,
provided for by the concluded agreements.
2.3. Analyzes information about the assessment object to carry out
legal examination, establishing the parameters of its competitiveness,
affecting its cost.
2.4. Makes an accurate description of the object of assessment, determines methods
conducting an assessment in accordance with assessment standards, establishes
the main pricing factors influencing the value of the valuation object,
studies the market and the cost of similar objects.
2.5. Justifies the use of assessment standards and methods
assumptions taken during the assessment, carries out
necessary calculations.
2.6. Determines the final value of the valuation object, as well as
restrictions and limits of application of the obtained result.
2.7. If it is determined during the assessment of an object that it is not marketable,
and other types of value, establishes evaluation criteria and reasons,
making it difficult to determine the market value of the valuation object.
2.8. Compiles and submits an assessment report to the customer in a timely manner
object in accordance with the established requirements for its shape and
content.
2.9. Conducts a mandatory assessment of objects in case of involvement in
transaction of valuation objects owned in whole or in part by the Russian
Federation, constituent entities of the Russian Federation or municipal
formations.
2.10. Conducts an assessment of the object, including re-assessment, in cases
provided for by the legislation of the Russian Federation, on the basis
court rulings, as well as by decision of the authorized body.
2.11. Provides regulatory and other documents at the customer’s request
documents on assessment activities, documents on education,
confirming receipt by the appraiser professional knowledge in the area
valuation activities, as well as in cases provided for
legislation of the Russian Federation, copies of stored reports or
information from them to law enforcement, judicial, and other authorized
government agencies or local authorities according to their
legal requirement.
2.12. Carries out in accordance with the legislation of the Russian Federation
Federation civil liability insurance providing protection
rights of service consumers, appraisers.
2.13. Advises clients on current legislation,
regulating valuation activities, as well as regulatory and legal
requirements that must be followed when determining
value of the objects of assessment, attracts on a contractual basis to participate in
the work carried out by other appraisers or other specialists.
2.14. Ensures the safety of documents received from the customer and
third parties during the assessment, maintains confidentiality
information received from the customer, except in cases
provided for by the legislation of the Russian Federation.
2.15. _____________________________________________________________.

III. Rights

The appraiser has the right:
3.1. Get acquainted with the draft decisions of the enterprise management,
relating to his activities.
3.2. Submit proposals for management's consideration
improvement of work related to the responsibilities provided for
this instruction.
3.3. Within the limits of your competence, inform the immediate
to the manager about all shortcomings identified in the process of activity and
make proposals to eliminate them.
3.4. Request in person or on behalf of a direct
manager from department heads and specialists information and
documents necessary to perform your official duties.
3.5. Involve specialists from all (individual) structural
units to solve the tasks assigned to it (if provided for
provisions on structural divisions, if not - with permission
manuals).
3.6. Require the management of the enterprise to provide assistance in
performance of their official duties and rights.
3.7. ______________________________________________________________.

IV. Responsibility

The appraiser is responsible:
4.1. For improper performance or failure to fulfill their duties
duties provided for in this job description, in
within the limits determined by the labor legislation of the Russian Federation.
4.2. For offenses committed in the course of exercising their
activities - within the limits determined by administrative, criminal and
civil legislation of the Russian Federation.
4.3. For causing material damage - within the limits specified
labor and civil legislation of the Russian Federation.

The job description was developed in accordance with ________________
(Name,
_____________________________.
document number and date)

Head of structural unit (initials, surname)
_________________________
(signature)

" " _____________ 20__

Agreed:

Head of Legal Department

(initials, surname)
_____________________________
(signature)

" " ________________ 20__

I have read the instructions: (initials, surname)
_________________________
(signature)

Details

Like any specialist, the appraiser has responsibilities and rights. There seem to be more responsibilities, but, on the contrary, fewer rights. But what exactly is an assessment specialist obliged to do, and what rights does he have?

Let's try to figure this out right now. Moreover, the profession of an appraiser is in demand now more than ever, and this question is relevant for many.

If we start with the characteristics of wages, we get the following picture:

  1. The salary level depends on length of service;
  2. On wages influenced by the qualifications of the specialist and the number of transactions concluded.

But the appraiser specialist, while “working off” his salary, has certain responsibilities and rights.

Basic rights and responsibilities of an appraiser

The rights of the appraiser are related to the specifics of his work and consist of:

  • in requests made to the customer for full provision necessary documents;
  • the need for explanations and additions necessary for the assessment;
  • collecting information from uninterested parties;
  • in attracting colleagues to participate;
  • the possibility of abandoning the project if the contractor violates its obligations.

In turn, the specialist must:

  • conduct business in accordance with the Laws relating to this area;
  • inform the contractor, without waiting for the appointed time, about any surprises;
  • be responsible for the safety of documentation;
  • at the request of the customer, be ready to confirm your competence with relevant documents;

Responsibilities of the appraiser

The responsibilities of the appraiser consist of two types:

  • functional;
  • officials

The functional responsibilities of an appraiser are related to the activity and sometimes they do not depend on the qualifications of the specialist. So, for example, every specialist who must complete an order on time or is overwhelmed with folders with documents may have an irregular work schedule.

The appraiser is engaged in determining the estimated value of real estate and vehicles. To do this, he uses certain calculations, formulas, and draws up various documents. Job responsibilities require professional knowledge, as they are related to the specifics of the work of a specialist in this industry. This includes the analytical skills of a specialist, the presence of communication skills with people, and attentiveness and responsibility.

The following responsibilities of the appraiser can be defined:

  • the specialist’s activities begin with business contacts for the assessment;
  • analysis of information and legal due diligence;
  • drawing up a description of the assessment object;
  • selection of methods and forms of assessment;
  • report on the process carried out, transferring it to the client;
  • presentation of all papers that are of interest to the customer;
  • all kinds of client consultations confirming the legality of the assessment process.

Appraiser: job responsibilities

The job responsibilities of an appraiser include:

  1. Compliance with all legal requirements related to valuation activities.
  2. Work with the customer, which consists of collecting the necessary information on the assessment process.
  3. Submission of the final assessment document.

If we consider the issue of the appraiser’s job responsibilities in sequence, we get the following:

  • the appraiser’s work is carried out in accordance with the Licenses;
  • searching for business contacts to conduct valuation operations;
  • collection and analysis of necessary information;
  • assessment market research;
  • drawing up a descriptive act;
  • calculation of the final cost of real estate;
  • reporting to the client and transferring to him the relevant information and all documents required by the client.

The evaluator can provide all kinds of advice to organizations regarding information relevant to the evaluation process. The specialist is responsible for the safety of documents and for non-disclosure of information about the progress of appraisal activities.

Based on the Work Regulations, it can be concluded that job responsibilities The appraiser also depends on the category of specialist:

  • Thus, for a category I appraiser, higher education and work experience of up to five years are required;
  • an appraiser of category II may have a higher vocational education and work experience up to three years;
  • The junior appraiser must also have an education, but the specialist is just starting to work in this field.

It is logical to assume that a specialist in each category is endowed with different levels responsibilities.

To summarize what has been said, it can be noted that the profession of appraiser appeared with the birth market economy. Many young people are interested in where they can learn to become an appraiser. In answer to the question, it should be noted that the appraiser is a specialist who can have any higher education. The most suitable diploma would be an economics diploma with a specialization " economic relations business”, but in addition to it you need a certificate of completion of appraiser courses.

The appraiser profession appeared in connection with the development of market relations, where everything is sold, not just real estate and vehicles.

Some companies, going bankrupt, sell their property, while others, on the contrary, expand and buy it up. This is where the services of an appraiser are needed, whose activities are reflected in everything that happens in the business world.

The appraiser is engaged in the professional assessment of any type of property: from real estate, blocks of shares and business shares to damage caused as a result of an accident.

This job description for an appraiser was developed on the basis of the Appendix to the Resolution of the Ministry of Labor and social development Russian Federation dated November 27, 1996 No. 11. This day is considered professional holiday appraisers.

Job description of the appraiser

I APPROVED
General manager
______________
"___"__________ ____ G.

1. General provisions

1.1. The appraiser belongs to the category of specialists.
1.2. A person who has a higher professional education and additional training in the field of valuation activities and at least 2-3 years of work experience in the specialty is appointed to the position of appraiser.
1.3. Appointment to the position of appraiser and dismissal from it is made by order of the director of the enterprise.
1.4. The appraiser reports directly general director enterprises.
1.5. During the absence of the appraiser, his rights and obligations are transferred to another official, as announced in the organization order.
1.6. The appraiser must know:
— legislative and regulatory legal acts regulating valuation activities in the Russian Federation;
— guidelines and methodological materials regulating the procedure for assessing the object of assessment;
— valuation standards for determining the appropriate type of value of the valuation object;
— methods for assessing the objects of assessment and establishing the transaction price;
— the procedure for concluding an agreement between the appraiser and the customer;
— legislative and regulatory acts on taxation;
— customs regulations;
— ethics of business communication;
— rules for conducting negotiations with clients;
— basics of statistics;
— organization of accounting and analysis economic activity;
— rules for the use of computer technology, communications and communications;
— advanced and foreign experience in the field of valuation activities;
— the procedure for drawing up established reporting;
- labor legislation.

2. Functional responsibilities of the appraiser

The appraiser performs the following duties:

2.1. Carry out valuation activities on the basis of a license aimed at establishing an assessment of market or other value in relation to objects.
2.2. Identifies the need for services for the assessment of objects of assessment, carries out business contacts, negotiates with clients, concludes and draws up agreements with customers on the assessment of the object in accordance with the established form, monitors compliance with the conditions stipulated by the concluded contracts.
2.3. Analyzes information about the object of assessment to conduct a legal examination and establish the parameters of its competitiveness that affect its value.
2.4. Draws up an accurate description of the valuation object, determines valuation methods in accordance with valuation standards, establishes the main pricing factors influencing the value of the valuation object, studies the market and the cost of similar objects.
2.5. Justifies the use of assessment standards, methods of its implementation, assumptions adopted during the assessment, and carries out the necessary calculations.
2.6. Determines the final value of the value of the valuation object, as well as the restrictions and limits of application of the obtained result.
2.7. If, during an assessment, the valuation object is determined not to have a market value, but to use other types of value, it establishes evaluation criteria and reasons that make it difficult to determine the market value of the valuation object. Timely draws up and submits to the customer a report on the assessment of the object in accordance with the established requirements for its form and content.
2.8. Conducts a mandatory assessment of valuation objects in the event of involvement in a transaction of valuation objects belonging in whole or in part to the Russian Federation, constituent entities of the Russian Federation or municipalities.
2.9. Conducts an assessment of the object of assessment, including repeated assessments, in cases provided for by the legislation of the Russian Federation, on the basis of a court ruling, as well as by decision of an authorized body.
2.10. Provides, at the request of the customer, regulatory and other documents on valuation activities, educational documents confirming that the appraiser has acquired professional knowledge in the field of valuation activities, as well as in cases provided for by the legislation of the Russian Federation, copies of stored reports or information from them to law enforcement, judicial, and other authorized state bodies or local governments at their legal request.
2.11. Provides civil liability insurance in accordance with the legislation of the Russian Federation, ensuring the protection of the rights of consumers of appraiser services.
2.12. Consults clients on the current legislation regulating valuation activities, as well as the regulatory and legal requirements that must be followed when determining the value of appraisal objects, and engages other appraisers or other specialists on a contractual basis to participate in the work being carried out.
2.13. Ensures the safety of documents received from the customer and third parties during the assessment, maintains the confidentiality of information received from the customer, except for cases provided for by the legislation of the Russian Federation.

3. Rights of the appraiser

The appraiser has the right:

3.1. Get acquainted with the draft decisions of the enterprise management concerning its activities.
3.2. Submit proposals for improvement of work related to the job responsibilities provided for in this job description for consideration by management.
3.3. Within your competence, inform your immediate supervisor about all shortcomings identified in the process of activity and make proposals for their elimination.
3.4. Request personally or on behalf of the enterprise management from department heads and specialists information and documents necessary to perform their job duties.
3.5. Require the management of the enterprise to provide assistance in the performance of their official duties and rights provided for in this job description.

4. Responsibility of the appraiser

The appraiser is responsible for:

4.1. Failure to perform and/or untimely, negligent performance of one’s official duties.
4.2. Failure to comply with current instructions, orders and regulations for maintaining trade secrets and confidential information.
4.3. Violation of internal rules labor regulations, labor discipline, safety and fire safety regulations.
4.4. Offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
4.5. Causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

Job description of the appraiser

I. General provisions

1. The appraiser belongs to the category of specialists.

2. For the position:

An appraiser is appointed by a person who has a higher professional education and additional training in the field of appraisal activities, without presenting requirements for work experience in the specialty;

3. Appointment to the position of appraiser and dismissal from it is made

By order of the director of the enterprise upon presentation
.

4. The appraiser must know:

4.1. Legislative and regulatory legal acts regulating valuation activities in the Russian Federation.

4.2. Guiding and methodological materials regulating the procedure for assessing the object of assessment.

4.3. Valuation standards for determining the appropriate type of value of the valuation object.

4.4. Methods for assessing the objects of assessment and establishing the transaction price.

4.5. The procedure for concluding an agreement between the appraiser and the customer.

4.6. Legislative and regulatory acts on taxation.

4.7. Customs regulations.

4.8. Ethics of business communication.

4.9. Rules for negotiating with clients.

4.10. Basics of statistics.

4.11. Organization of accounting and analysis of economic activities.

4.12. Rules for the use of computer technology, communications and communications.

4.13. Advanced and foreign experience in the field of valuation activities.

4.14. The procedure for drawing up established reporting.

4.15. Labor legislation.

5. The appraiser reports directly
.

6. During the absence of the appraiser (vacation, illness, etc.), his duties are performed by a person appointed in the prescribed manner. This person acquires the corresponding rights and is responsible for their proper execution.

II. Job responsibilities

Appraiser:

1. Carry out valuation activities on the basis of a license aimed at establishing an assessment of market or other value in relation to objects.

2. Identifies the need for services for the assessment of objects of assessment, carries out business contacts, negotiates with clients, concludes and draws up contracts with customers for the assessment of the object in accordance with the established form, monitors compliance with the conditions stipulated by the concluded contracts.

3. Analyzes information about the object of assessment to conduct a legal examination and establish the parameters of its competitiveness that affect its value.

4. Compiles an accurate description of the valuation object, determines valuation methods in accordance with valuation standards, establishes the main pricing factors influencing the value of the valuation object, studies the market and the cost of similar objects.

5. Justifies the use of assessment standards, methods of its implementation, assumptions adopted during the assessment, and carries out the necessary calculations.

6. Determines the final value of the value of the valuation object, as well as the restrictions and limits of application of the obtained result.

7. If, during an assessment, the valuation object is determined not to have a market value, but of other types of value, establishes evaluation criteria and reasons that make it difficult to determine the market value of the valuation object. promptly draws up and submits to the customer a report on the assessment of the object in accordance with the established requirements for its form and content.

8. Conducts a mandatory assessment of valuation objects in the event of involvement in a transaction of valuation objects belonging in whole or in part to the Russian Federation, constituent entities of the Russian Federation or municipalities.

9. Conducts an assessment of the object of assessment, including a repeat assessment, in cases provided for by the legislation of the Russian Federation, on the basis of a court ruling, as well as by decision of an authorized body.

10. Provides, at the request of the customer, regulatory and other documents on valuation activities, educational documents confirming that the appraiser has acquired professional knowledge in the field of valuation activities, as well as in cases provided for by the legislation of the Russian Federation, copies of stored reports or information from them to law enforcement, judicial, and other authorized state bodies or local government bodies at their legal request.

11. Provides civil liability insurance in accordance with the legislation of the Russian Federation, ensuring the protection of the rights of consumers of appraiser services.

12. Advises clients on the current legislation governing valuation activities, as well as the regulatory and legal requirements that must be followed when determining the value of appraisal objects, and engages other appraisers or other specialists on a contractual basis to participate in the work being carried out.

13. Ensures the safety of documents received from the customer and third parties during the assessment, maintains the confidentiality of information received from the customer, except for cases provided for by the legislation of the Russian Federation.

III. Rights

The appraiser has the right:

1. Get acquainted with the draft decisions of the enterprise management concerning its activities.

2. Submit proposals for improvement of work related to the responsibilities provided for in these instructions for consideration by management.

3. Within the limits of your competence, inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination.

4. Request personally or on behalf of the management of the enterprise from heads of departments and specialists information and documents necessary to fulfill his official duties.

5. Involve specialists from all (individual) structural units in solving the tasks assigned to it (if this is provided for by the regulations on structural units, if not, then with the permission of management).

6. Demand that the management of the enterprise provide assistance in the performance of its official duties and rights.

IV. Responsibility

The appraiser is responsible:

1. For improper performance or failure to fulfill one’s job duties provided for in this job description - within the limits determined by the current labor legislation of the Russian Federation.

2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

I have read this job description: Date. Signature.

Sample (Approximate). Job description of the appraiser

I APPROVED
Supervisor "_________________"
_________________ (____________)

JOB DESCRIPTION
appraiser

1. GENERAL PROVISIONS

1.1. This job description defines the functional duties, rights and responsibilities of the appraiser "________________" (hereinafter referred to as the "Company"). 1.2. The appraiser is appointed to the position and dismissed from the position in the manner established by the current labor legislation by order of the Head of the Company. 1.3. The appraiser reports directly to ____________________ of the Company.
1.4. A person is appointed to the position of appraiser who has:
Category I appraiser: higher professional education and additional training in the field of appraisal activities, work experience in the specialty of at least 5 years. Category II appraiser: higher professional education and additional training in the field of appraisal activities, work experience in the specialty of at least 2 - 3 years. Appraiser: higher professional education and additional training in the field of appraisal activities without requirements for work experience in the specialty. 1.5. The appraiser must know:
- legislative and regulatory legal acts regulating valuation activities in the Russian Federation; guidelines and methodological materials regulating the procedure for assessing the object of assessment; valuation standards for determining the appropriate type of value of the valuation object; methods for assessing the objects of assessment and establishing the transaction price; the procedure for concluding an agreement between the appraiser and the customer; legislative and regulatory acts on taxation; customs regulations; ethics of business communication; rules for conducting negotiations with clients; fundamentals of statistics; organization of accounting and analysis of economic activities; rules for the use of computer technology, communications and communications; advanced domestic and foreign experience in the field of valuation activities; the procedure for drawing up established reporting; labor legislation. 1.6. During the period of temporary absence of the appraiser, his duties are assigned to _____________.
2. FUNCTIONAL RESPONSIBILITIES

2.1. The appraiser carries out the following responsibilities:
Carry out valuation activities on the basis of a license aimed at establishing an assessment of market or other value in relation to objects. Identifies the need for services for the assessment of objects of assessment, carries out business contacts, negotiates with clients, concludes and draws up agreements with customers on the assessment of the object of assessment in accordance with the established form, monitors compliance with the conditions stipulated by the concluded contracts. Analyzes information about the object of assessment to conduct a legal examination and establish the parameters of its competitiveness that affect its value. Draws up an accurate description of the valuation object, determines valuation methods in accordance with valuation standards, establishes the main pricing factors influencing the value of the valuation object, studies the market and the cost of similar objects. Justifies the use of assessment standards, methods of its implementation, assumptions adopted during the assessment, and carries out the necessary calculations. Determines the final value of the value of the valuation object, as well as the restrictions and limits of application of the obtained result. If, during an assessment, the valuation object is determined not to have a market value, but to use other types of value, it establishes evaluation criteria and reasons that make it difficult to determine the market value of the valuation object. Timely draws up and submits to the customer a report on the assessment of the subject of assessment in accordance with the established requirements for its form and content. Conducts a mandatory assessment of valuation objects in the event of involvement in a transaction of valuation objects belonging in whole or in part to the Russian Federation, constituent entities of the Russian Federation or municipalities. Conducts an assessment of the object of assessment, including repeated assessments, in cases provided for by the legislation of the Russian Federation, on the basis of a court ruling, as well as by decision of an authorized body. Provides, at the request of the customer, regulatory and other documents on valuation activities, educational documents confirming that the appraiser has acquired professional knowledge in the field of valuation activities, as well as in cases provided for by the legislation of the Russian Federation, copies of stored reports or information from them to law enforcement, judicial, and other authorized state bodies or local governments at their legal request. Provides civil liability insurance in accordance with the legislation of the Russian Federation, ensuring the protection of the rights of consumers of appraiser services. Advises clients on current legislation governing appraisal activities, as well as regulatory requirements that must be followed when determining the value of appraisal objects. Involves other appraisers or other specialists on a contractual basis to participate in the work being carried out. Ensures the safety of documents received from the customer and third parties during the assessment, maintains the confidentiality of information received from the customer, except for cases provided for by the legislation of the Russian Federation.
3. RIGHTS

The appraiser has the right:
3.1. Request and receive necessary materials and documents related to the activities of the appraiser. 3.2. Enter into relationships with departments of third-party institutions and organizations to resolve operational issues production activities within the competence of the appraiser. 3.3. Represent the interests of the enterprise in third-party organizations on issues related to its professional activities.
4. RESPONSIBILITY

The appraiser is responsible for:
4.1. Failure to enforce your functional responsibilities.
4.2. Inaccurate information about the status of the work.
4.3. Failure to comply with orders, instructions and instructions of the Head of the Company.
4.4. Failure to take measures to suppress identified violations of safety regulations, fire safety and other rules that pose a threat to the activities of the enterprise and its employees. 4.5. Failure to ensure compliance with labor discipline.

5. WORKING CONDITIONS

5.1. The appraiser's work schedule is determined in accordance with the Internal Labor Regulations established by the Company. 5.2. Due to operational needs, the appraiser is required to go on business trips (including local ones).
6. RIGHT OF SIGNATURE

6.1. To ensure his activities, the appraiser is given the right to sign organizational and administrative documents on issues included in his functional responsibilities.

I have read the instructions ___________________/_________________/
(signature)