ࡱ> L( / 00DArialngsRomanTT-ܖ 0ܖ"DGaramondRomanTT-ܖ 0ܖ DTimes New RomanTT-ܖ 0ܖ0DWingdingsRomanTT-ܖ 0ܖ C .  @n?" dd@  @@`` oOFL FG      0e0e A@A5%8c8c     ?1d0u0@Ty2 NP'p<'p@A)BCD|E?@8K L w oO ʚ;lf8ʚ;g4fdfd^ 0jppp@ <4!d!d w 0T-<4dddd w 0T-80___PPT10 pp? %O = BEN VeYejn finance Ing. Vojtch Jindra6(B(B (>VeYejn finance z Finance pYedstavuj proces tvorby, rozdlovn a u~it pen~nch fondo a pen~nho kapitlu. a) soukrom (finance podniko a domcnost) b) veYejn fondy  (finance sttu a veYejnch orgno) VeYejn finance sttn rozpo et finance sttnch podniko centrln finan n fondy rozpo ty obc, mst a krajo sttn pokladna^ZaZZnZ"""   "" " $$("(,, 0"000"044 8"8<< "" "  " " " $$("( ,,0"0448"8<< >FSttn rozpo et6 $$ b Sttn rozpo et ( SR )  celosttn bilance pYedpokldanch pYjmo a vdajo sttu za jeden rok SR sestavuje ministerstvo financ vlda parlament schvlenm m SR povahu rozpo tovho zkona po uplynut rozpo tovho obdob  sttn zvre n et, tj. zprva o plnn rozpo tu lenn SR podle rozpo tov skladby - (organiza n lenn na kapitoly, odvtvov na rozpo tov oddly, podle ekonomickch pYjmo a vdajo na polo~ky f`ZQZZ """""  "" " $$("(#("(((("((( ("(((("(,,0"0448"8 8"8<<""  """ " $$("(,, 0"00"044 8"8 8"8<<""  "" " $$("(,,0"0448"8<<H ?Sttn rozpo et 2PYjmy SR: dan, pojistn na sociln zabezpe en, nedaHov pYjmy Vdaje SR: sociln zabezpe en, ekonomika, kultura a akolstv, obrana a bezpe nost, sttn sprva a Yzen, splcen sttnho dluhu PYebytek SR (aktivn saldo): pYevaha pYjmo SR nad vdaji Deficit SR (schodek, pasivn saldo): vyaa vdaje ne~ pYjmy opakovan deficit  sttn dluh deficit SR + deficit orgno mstn sprvy = veYejn dluhAPYP"""  " " " $$("( ("(("(,,/0"0448"8<<" ""  " """"":"  $"$(( ,", G DaHov soustava6$ $ DaH je nenvratn platba ve prospch sttu prosazen zkonem. Dan mo~eme dlit na : pYm dochodov majetkov nepYm spotYebn daH s pYidan hodnoty Cla NedaHov pYjmy poplatky (sprvn, notYsk, soudn, arbitr~n, ze pso) dvky zdravotn a sociln pojiatn UZZZZ$ZZ^ZZ""  """""" """"   $"$$"$(($,,,,],,0"044 @PYm dan4 $ Od erpvaj st pen~nch dochodo jednotlivch daHovch poplatnko dochodov daH podniky - daH zpYjmu prvnickch osob obyvatelstvo - daH zpYjmu fyzickch osob dan z dochodu (pYjmu) mohou bt linern, progresivn, regresivn majetkov dan  znemovitost v etn pody, zddictv, darovac daH, zpYevodu nemovitost, silni n, daH kochran ~ivotnho prostYedDU"A" "   ""  ($"$((,",004"4D88 <"<""  " ""  $"$((,",00 4"488<"<" "  uH NepYm danD $$   `Zkracuj pen~n dochody firem a domcnost a~ pYi pou~it pen~nch dochodo, tj. pYi nkupu zbo~ a slu~eb spotYebn daH: sou st ceny zbo~ vyrbnho a prodvanho uvnitY zem zuhlovodkovch paliv a maziv, zlihu a destilto, zpiva a vna, ztabku a tabkovch vrobko DPH  vztahuje se knov pYidan hodnot, vybr se vka~d fzi vroby i obchodu, na veaker dovoz, vvoz DPH nepodlh CLO  dovozn, vvozn a tranzitn`lHa "`"   8  1"-" "  "  " $$("(,, 0"0448"8<<*""" " ANedaHov pYjmy DOd 1.1.1993 Fond zdravotnho pojiatn zdravotn pojiatn 4,5% zhrubch mezd zamstnanco 9% zhrubch mezd zamstnanco plat zamstnavatel sociln pojiatn 8% zhrubch mezd zamstnanco 26 % zamstnavatel zahrnuje dochodov pojiatn, nemocensk a financovn politiky zamstnanosti'R#""        $$( (,,0 044 8 8<<          $ $((, ,004 488'< <   #BBPYjmy a vdaje sttnho rozpo tu~"&((&("(&(  (&( "0Vdaje pro rozpo tov a pYspvkov organizace, dotace podnikom, vdaje ur en Parlamentu, vld, jednotlivm ministerstvom, stYednm Yadom atd. Rozpo tov organizace  veaker vdaje financovny ze SR a vaechny pYjmy do SR odvdj zkladn, stYedn akoly atd. PYspvkov organizace  hospodaY se svmi pYjmy, pYp. ztrta hrazena ze SR rozhlas, televize, vysok akoly atd. Tendence k decentralizacitPPOP%PP""  ""V " $$("(("(@,,0"00"0448"8<<""/%"  " C<Fiskln (rozpo tov) politika6$ $ Hlavn nstroj hospodYsk politiky sttu Sleduje tyto cle : od erpn relativn pYebyte nho kapitlu formou dan a vytvYenm dodate n poptvky prostYednictvm vdajo SR, smYuje kanticyklickmu ovlivHovn vvoje ekonomiky, Yea problmy rozvoje oblast, zmrHuje sociln rozdly Multipliktor sttnch vdajo - o kolik se zva produkt, jestli~e se sttn nkupy zva o 1 pen~n jednotku DaHov multipliktor - o kolik se zva produkt pYi sn~en dan o 1 pen~n jednotkup?ZZZ""""  "" " $$!("(,, 0"0448"8<<""  """ " $"$$"$((#,",00 4"488 <"<<"<"" " " " J <Fiskln (rozpo tov) politika6$ $ PYjmy SR pln funkci: fiskln  centralizace finan nch zdrojo od firem i domcnost do rukou sttu regula n  regulace disponibilnch dochodo firem a domcnost stimula n  ovlivHuje se zjem podniku na vyu~vn vrobnch faktoro Vdaje SR pYedstavuj poptvku sttu po investi nch statcch i spotYebnch pYedmtech OvlivHuj poptvku prostYednictvm: pYmch investic, pYm nkupy zbo~, vyplcen mezd sttnm zamstnancom, transferov vdaje2ZZ~Z^Z"" " ""  """ "  " $$("(,,0"0448"88"8<<""  " ""#" " $$("(,,0"0448"8<<""   "" " $$("(,,0"0448"8<< " " DNstroje fiskln politiky:$ D 1. vestavn (automatick) stabiliztory progresivn daH zpYjmu, vkup zemdlskch pYebytko, pojiatn v nezamstnanosti atd. 2. zmrn opatYen jednorzov rozhodnut sttnho orgnu zmna daHovch sazeb, zmna struktury vdajo SR, zmny vae jednotlivch polo~ek rozpo tovch vdajo*X """" ""        $$( (,,0 0448 88 88"88"8<<""'      $$( (,,0 0448 8<<  #[   0` 3` ff>>\fg` J*T333` QYmx~3ft` \ғhEy`` cb^DDf`Y˵W` sg7xGr` K%ޯd{mG/` 33f>?" dd@,?nFd@    @ `  n?" dd@   @@``PR    @ ` `<p>> D(    6 #" `b `  V*     6h2 #" `` `  X*   xT ~  "~\ {  "{  c BB CDEFd @ bb   H   T W6Vw}\gFQ6<1++11 1L b6xQrq 6\}N   - c    0 A Q g     S    6N KawF bFy0 a*ly7lE;uz  B | a F 0 ! 1 < B < & l L 0  @`"T   c |BC+DEFyd @ ==gL6cI}\eA& w6m!W<! &<W!r6W}F6\}>68QNlX^XH8+Sgg|@`"Jo 5 J   B! CDEF @ ))\*l{FDNF W% W ! !   ! 6X L b x_ /aF6b}SA$|l\\TX@`s"*  T  u4   B C%DEF ss&QW}k6D Q r 8 N c t y y ;t Qi gS }8     T   :0\-Q4*%%v*o(V}5q;  S   < s } l \ g} \, L ;n &  Z}\[6 }WF<! e C }h m W ]  ,t B RxkqA,Rg@`" {b    BCDEFy @ ,,Lh6\}mWG &a*zCxsh-&jG]~5g6&LLZ\@`s"*   u(     BCDE|Fy @ __@% M|f4@{ f0`lA}L\A+h MB6ww FJl{ 0V|{J  *5KlGn a*:Pf\|6 /6Kbf|F kP}5x}VvaP@@@`s"*   =>    c BlCrDEF"d@ rlrl@`"~   6= " `}  XKlepnutm lze upravit styl pYedlohy nadpiso.--  6A #" ``   X*     0J " `  Klepnutm lze upravit styly pYedlohy textu. Druh roveH TYet roveH tvrt roveH Pt roveH,   `B  s *޽h ? 3___PPT10i. u%.+D=' ;= @B + Proudn%  0 <4 (  xT ~  "~\ {  "{  c BB CDEFd @ bb   H   T W6Vw}\gFQ6<1++11 1L b6xQrq 6\}N   - c    0 A Q g     S    6N KawF bFy0 a*ly7lE;uz  B | a F 0 ! 1 < B < & l L 0  @`"T   c |BC+DEFyd @ ==gL6cI}\eA& w6m!W<! &<W!r6W}F6\}>68QNlX^XH8+Sgg|@`"Jo 5 J   B! CDEF @ ))\*l{FDNF W% W ! !   ! 6X L b x_ /aF6b}SA$|l\\TX@`s"*  T  u4  B C%DEF ss&QW}k6D Q r 8 N c t y y ;t Qi gS }8     T   :0\-Q4*%%v*o(V}5q;  S   < s } l \ g} \, L ;n &  Z}\[6 }WF<! e C }h m W ]  ,t B RxkqA,Rg@`" {b   BCDEFy @ ,,Lh6\}mWG &a*zCxsh-&jG]~5g6&LLZ\@`s"*   u(     BCDE|Fy @ __@% M|f4@{ f0`lA}L\A+h MB6ww FJl{ 0V|{J  *5KlGn a*:Pf\|6 /6Kbf|F kP}5x}VvaP@@@`s"*   =>    c BlCrDEF"d@ rlrl@`"~"   <W "F   XKlepnutm lze upravit styl pYedlohy nadpiso.--   0[ " `    ^Klepnutm lze upravit styl pYedlohy podnadpiso.00   6@ #" `` `  V*     6`h #" `b   X*     6q #" `d `  X*   B  s *޽h ? 3___PPT10i. u%.+D=' ;= @B +  0 &(  ~  s *T F   H  0޽h ? 33___PPT10i.gߧ+D=' ;= @B +y   0 0t0(  tx t c $T;  `}  ; x t c $pU;MY ; H t 0޽h ? 3333y___PPT10Y+D=' ;= @B +   0 *(  x  c $F;  `}  ; r  S G; ; H  0޽h ? 3333___PPT10i.6PD+D=' ;= @B +s   0 P|*(  |x | c $O;  `}  ; r | S ,P;MT ; H | 0޽h ? 3333y___PPT10Y+D=' ;= @B +   0 *(  x  c $|~;  `}  ; r  S T;MY ; H  0޽h ? 3333___PPT10i.9P/+D=' ;= @B +s   0 `*(  x  c $H;  `}  ; r  S ;z' ; H  0޽h ? 3333y___PPT10Y+D=' ;= @B +   0 *(  x  c $T2;  `}  ; r  S 3; ; H  0޽h ? 3333___PPT10i.90+D=' ;= @B +s   0 p*(  x  c $;  `}  ; r  S ;'Y ; H  0޽h ? 3333y___PPT10Y+D=' ;= @B +s   0 *(  x  c $;  `}  ; r  S ;zY ; H  0޽h ? 3333y___PPT10Y+D=' ;= @B +s   0 *(  x  c $d;  `}  ; r  S $;M', ; H  0޽h ? 3333y___PPT10Y+D=' ;= @B +   0 0(  x  c $D;  `}  ; x  c $; ` ; H  0޽h ? 3333___PPT10i.:~~+D=' ;= @B +s   0  *(  x  c $,   `}   r  S  M <  H  0޽h ? 3333y___PPT10Y+D=' ;= @B +rH>4"(.J0*L]m6L1 M( / 0Oh+'0 px   $Finance fujindv1Stream fujindv156Microsoft PowerPoint@`@@p86@^72PGhg  ,V'&" WMFC <8VeYejn finance z Finance pYedstavuj proces tvorby, rozdlovn a u~it pen~nch fondo a pen~nho kapitlu. a) soukrom (finance podniko a domcnost) b) veYejn fondy  (finance sttu a veYejnch orgno) VeYejn finance sttn rozpo et finance sttnch podniko centrln finan n fondy rozpo ty obc, mst a krajo sttn pokladna^ZaZZnZ"""   "" " $$("(,, 0"000"044 8"8<< "" "   !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~ " " " $$("( ,,0"0448"8<< >FSttn rozpo et6 $$ b Sttn rozpo et ( SR )  celosttn bilance pYedpokldanch pYjmo a vdajo sttu za jeden rok SR sestavuje ministerstvo financ vlda parlament schvlenm m SR povahu rozpo tovho zkona po uplynut rozpo tovho obdob  sttn zvre n et, tj. zprva o plnn rozpo tu lenn SR podle rozpo tov skladby - (organiza n DocumentSummaryInformation84Root EntrydO)@b2Current User8SummaryInformation(TĭPowerPoint Document(  _fujindv1fujindv1՜.+,0     Pedvdn na obrazovceUHKf ' Arial GaramondTimes New Roman Wingdings Proudn( Veejn finance Ing. Vojtch Jindralenn na kapitoly, odvtvov na rozpo tov oddly, podle ekonomickch pYjmo a vdajo na polo~ky f`ZQZZ """""  "" " $$("(#("(((("((( ("(((("(,,0"0448"8 8"8<<""  """ " $$("(,, 0"00"044 8"8 8"8<<""  "" " $$("(,,0"0448"8<<H ?Sttn rozpo et 2PYjmy SR: dan, pojistn na sociln zabezpe en, nedaHov pYjmy Vdaje SR: sociln zabezpe en, ekonomika, kultura a akolstv, obrana a bezpe nost, sttn sprva a Yzen, splcen sttnho dluhu PYebytek SR (aktivn saldo): pYevaha pYjmo SR nad vdaji Deficit SR (schodek, pasivn saldo): vyaa vdaje ne~ pYjmy opakovan deficit  sttn dluh deficit SR + deficit orgno mstn sprvy = veYejn dluhAPYP"""  " " " $$("( ("(("(,,/0"0448"8<<" ""  " """"":"  $"$(( ,", G DaHov soustava6$ $ DaH je nenvratn platba ve prospch sttu prosazen zkonem. Dan mo~eme dlit na : pYm dochodov majetkov nepYm spotYebn daH s pYidan hodnoty Cla NedaHov pYjmy poplatky (sprvn, notYsk, soudn, arbitr~n, ze pso) dvky zdravotn a sociln pojiatn UZZZZ$ZZ^ZZ""  """""" """"   $"$$"$(($,,,,],,0"044 @PYm dan4 $ Od erpvaj st pen~nch dochodo jednotlivch daHovch poplatnko dochodov daH podniky - daH zpYjmu prvnickch osob obyvatelstvo - daH zpYjmu fyzickch osob dan z dochodu (pYjmu) mohou bt linern, progresivn, regresivn majetkov dan  znemovitost v etn pody, zddictv, darovac daH, zpYevodu nemovitost, silni n, daH kochran ~ivotnho prostYedDU"A" "   ""  ($"$((,",004"4D88 <"<""  " ""  $"$((,",00 4"488<"<" "  uH NepYm danD $$   `Zkracuj pen~n dochody firem a domcnost a~ pYi pou~it pen~nch dochodo, tj. pYi nkupu zbo~ a slu~eb spotYebn daH: sou st ceny zbo~ vyrbnho a prodvanho uvnitY zem zuhlovodkovch paliv a maziv, zlihu a destilto, zpiva a vna, ztabku a tabkovch vrobko DPH  vztahuje se knov pYidan hodnot, vybr se vka~d fzi vroby i obchodu, na veaker dovoz, vvoz DPH nepodlh CLO  dovozn, vvozn a tranzitn`lHa "`"   8  1"-" "  "  " $$("(,, 0"0448"8<<*""" " ANedaHov pYjmy DOd 1.1.1993 Fond zdravotnho pojiatn zdravotn pojiatn 4,5% zhrubch mezd zamstnanco 9% zhrubch mezd zamstnanco plat zamstnavatel sociln pojiatn 8% zhrubch mezd zamstnanco 26 % zamstnavatel zahrnuje dochodov pojiatn, nemocensk a financovn politiky zamstnanosti'R#""        $$( (,,0 044 8 8<<          $ $((, ,004 488'< <   #BBPYjmy a vdaje sttnho rozpo tu~"&((&("(&(  (&( "0Vdaje pro rozpo tov a pYspvkov organizace, dotace podnikom, vdaje ur en Parlamentu, vld, jednotlivm ministerstvom, stYednm Yadom atd. Rozpo tov organizace  veaker vdaje financovny ze SR a vaechny pYjmy do SR odvdj zkladn, stYedn akoly atd. PYspvkov organizace  hospodaY se svmi pYjmy, pYp. ztrta hrazena ze SR rozhlas, televize, vysok akoly atd. Tendence k decentralizacitPPOP%PP""  ""V " $$("(("(@,,0"00"0448"8<<""/%"  " C<Fiskln (rozpo tov) politika6$ $ Hlavn nstroj hospodYsk politiky sttu Sleduje tyto cle : od erpn relativn pYebyte nho kapitlu formou dan a vytvYenm dodate n poptvky prostYednictvm vdajo SR, smYuje kanticyklickmu ovlivHovn vvoje ekonomiky, Yea problmy rozvoje oblast, zmrHuje sociln rozdly Multipliktor sttnch vdajo - o kolik se zva produkt, jestli~e se sttn nkupy zva o 1 pen~n jednotku DaHov multipliktor - o kolik se zva produkt pYi sn~en dan o 1 pen~n jednotkup?ZZZ""""  "" " $$!("(,, 0"0448"8<<""  """ " $"$$"$((#,",00 4"488 <"<<"<"" " " " J <Fiskln (rozpo tov) politika6$ $ PYjmy SR pln funkci: fiskln  centralizace finan nch zdrojo od firem i domcnost do rukou sttu regula n  regulace disponibilnch dochodo firem a domcnost stimula n  ovlivHuje se zjem podniku na vyu~vn vrobnch faktoro Vdaje SR pYedstavuj poptvku sttu po investi nch statcch i spotYebnch pYedmtech OvlivHuj poptvku prostYednictvm: pYmch investic, pYm nkupy zbo~, vyplcen mezd sttnm zamstnancom, transferov vdaje2ZZ~Z^Z"" " ""  """ "  " $$("(,,0"0448"88"8<<""  " ""#" " $$("(,,0"0448"8<<""   "" " $$("(,,0"0448"8<< " " DNstroje fiskln politiky:$ D 1. vestavn (automatick) stabiliztory progresivn daH zpYjmu, vkup zemdlskch pYebytko, pojiatn v nezamstnanosti atd. 2. zmrn opatYen jednorzov rozhodnut sttnho orgnu zmna daHovch sazeb, zmna struktury vdajo SR, zmny vae jednotlivch polo~ek rozpo tovch vdajo*X """" ""        $$( (,,0 0448 88 88"88"8<<""'      $$( (,,0 0448 8<<  # 0 &(  ~  s * F   H  0޽h ? 33___PPT10i.gߧ+D=' = @B +rE# L1<B<<<B<<<B<<<B<<<B<<< """)))UUUMMMBBB999|PP3f333f3333f3ffffff3f̙3ff333f333333333f33333333f33f3ff3f3f3f3333f33̙33333f333333f3333f3ffffff3f33ff3f3f3f3fff3ffffffffff3ffff̙fff3fffff3fff333f3f3ff3ff33f̙̙3̙ff̙̙̙3f̙3f333f3333f3ffffff3f̙3f3f3f333f3333f3ffffff3f̙3f3ffffffffff!___www    """)))UUUMMMBBB999|PP3f333f3333f3ffffff3f̙3ff333f333333333f33333333f33f3ff3f3f3f3333f33̙33333f333333f3333f3ffffff3f33ff3f3f3f3fff3ffffffffff3ffff̙fff3fffff3fff333f3f3ff3ff33f̙̙3̙ff̙̙̙3f̙3f333f3333f3ffffff3f̙3f3f3f333f3333f3ffffff3f̙3f3ffffffffff!___www4'A x(xKʦ """)))UUUMMMBBB999|PP3f3333f333ff3fffff3f3f̙f3333f3333333333f3333333f3f33ff3f3f3f3333f3333333f3̙33333f333ff3ffffff3f33f3ff3f3f3ffff3fffffffff3fffffff3f̙ffff3ff333f3ff33fff33f3ff̙3f3f3333f333ff3fffff̙̙3̙f̙̙̙3f̙3f3f3333f333ff3fffff3f3f̙3ffffffffff!___www___e_e____eee_e_e_e_eeee_e_e__e_e_e_e_e_eeee_ee__e_e_eeeeee_e_e_ee___e_eeeeeeeee_ee_e_e_e_eeeeee888888888_e_eee___88888888eee8888888888888888888888888888888888888888888888888888e_e8888888888888888888888888888888888888888888888888888888888888888888888888888888e_e8888888888888888888888888888888888888888888888888888888888888ee88888888888888888888888888e_e_eeeeee_e_eee_ee__eee_e_e_eeeee_eeee_e_eeee_e_e__e_e_e__eeeeee__ee_e8888_______88_______88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888e_e_e_e_e888e88888888_88888888e8888e888888e88e88_8888_888888888e888888_e_e_e_8888888888888888888888888888888888888888888888888eeee888e888888888e88888888888888888e88888888888888888888e88888888888eeee88888_e__e__e__e__88_8e__888_e__e__e8_e88__e__e__e__e__e__e__e__e_88888888888888888_e_e_e_e888888888_e_e_88_e_e_88888e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_eeeeeeeeeeeeeeeeeeeeee_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee___e___e___e___e___e___e___e___e___e___e___e___e___e___e___e___e___e___e___e___eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee_e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e__e_eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_ee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_ee_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_e_eeee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_eee_