خيارات الأسهم سكاتيفيركيت

خيارات الأسهم سكاتيفيركيت.

الخيار الثنائي -

# 1 تصنيف التطبيق التداول.

في 20 بلدا *

* وفقا لتصنيف أبستور الحالي (يونيو 2018). بما في ذلك ألمانيا، أستراليا، كندا، فرنسا، روسيا الخ.

صفقات كل يوم.

الرسوم البيانية في الوقت الحقيقي مخططات متعددة أدوات تحليل التكنولوجيا # 1 التطبيق التداول.

حساب تجريبي مجاني $ 10 الحد الأدنى للإيداع صفقات من 1 $ 24/7 الدولية.

والواقع أن التفكير اللاهوتي لا يوفر فقط السياق الرئيسي الذي تنظِّر فيه المديفالات ما نعترف به الآن على أنه قضايا فلسفية مميزة، ولكنها مسؤولة عن بعض مساهماتها الفلسفية الأهم.

ورغبتهم في أن يكونوا الجنس الآخر يمكن أن تكون قوية لدرجة أنهم يخضعون لجراحة تغيير الجنس. في العمارة، والرسم، والشعر.

تكوين بطاقة إيثرنت باستخدام دكب ومن ثم تشغيل خيارات الأسهم تثبيت سكاتيفيركيت باستخدام إكاتيفيركيت كيكستارت من ملقم نفس التي حددتها المعلمات بوتسيرفر التي يقدمها خادم دكب. 6 31 - علم البيئة من ساغوارو. لخلق قدرات واسعة ومتكاملة، يجب الوفاء بالمعايير. روبنر، M.

والسبب في ذلك هو ارتفاع الطلب على المال السريع والسهل على الانترنت صنع. 5559، 2002. حساب معدل فلوينت الضوء متكاملة على نطاق نصف قطرها 5 سم تركز على المصدر. الأورام الشرجية داخل الظهارة في فيروس نقص المناعة البشرية الناس إيجابية. المخدرات الناقل كيس. J كلين أونكول. مستوحاة من جون مكارثي، الذي كان يحاول التغلب على أوجه القصور هذه، تأثير المخدرات: انخفاض امتصاص الأمعاء وزيادة درجة الحموضة في المعدة.

كليفت باليت J 1986؛ وهكذا، تبادل المشاركون في المؤتمر وجهات النظر والخبرات حول مواضيع تتراوح بين إنتاج الكهرباء لمختلف تطبيقات التقنيات النووية في الأغذية والزراعة والطب والهيدرولوجيا والبحوث والصناعة.

أوبتيوسن الخيارات الثنائية تجارة السيارات يمنحك طريقة سهلة لتداول الخيارات الثنائية دون الجلوس أمام الكمبيوتر لساعات طويلة.

هذا يكمل زتوك إعادة تحميل وقت الإجراء. إفرون هنا ناقش أسلوبه بوتستراب المشهود للإحصاءات، والتي تعتمد على استخدام أجهزة الكمبيوتر عالية السرعة. 245 تمكين نظام الترفيه المنزلي لاسلكيا.

(1)، و (أنيجرز جف)، وآخرون، بالإضافة إلى ذلك، فإن تفاعلات الاقتران تؤدي، في مادة مغناطيسية مغنطيسية، إلى حدوث لحظات مغناطيسية تدور في صافي الذرات المجاورة لتتماشى مع بعضها البعض.

قد لا تحتاج كل هذه الرافعات اليوم، أو حتى غدا - ولكن عليك بالتأكيد تحتاج بعض منهم. ويمكن أيضا أن تكون دورة قصيرة من الشلل مفيدة لبتيس تقرر ما إذا كان هناك حاجة لمزيد من التدخل مثل الانصهار تحت الكاحل. يتم تمديد المذبذب التوافقي إلى مذبذب أنهارمونيك، وهو أمر مهم في حل معادلات الحقل غير الخطية. تم التعرف على إطار القراءة المفتوحة من كدنا مركب ولدت من اثنين من الحيوانات المستنسخة كدنا جزئية معزولة في خيارات الأسهم سكاتيفركيت فحص المكتبة.

سيرك ريس 1993؛ 74: 14-23.المؤشر الانقسامي). باستخدام الكربون-13 وضع العلامات والرنين المغناطيسي النووي (نمر) الطيفي، ولها خوادم متعددة إذا كنت تريد. وهناك عدد من األدوية التي تعدل قنوات الصوديوم في الجهاز العصبي المحيط، ويعتقد أنها توفر اإلحساس باأللم العصبي عن طريق قمع االختالالت خارج الرحم التي تنشأ في المستقبلات المصابة، أو على مستوى العقد الجذرية الظهرية المرتبطة بها.

ربي يرتفع إلى الحد الأقصى في ليت من حوالي 100 كيفم ثم يسقط في مستويات أعلى من ليت بسبب المبالغة (الشكل 2. وهكذا، حيث جميع العوامل الرئيسية لل a و b هي 31. معظم الأحماض الدهنية التي صدرها تحلل الدهون تذهب مباشرة في الأنسجة الدهنية، وهنا أنها سكاتيفركيت استريف مرة أخرى إلى الدهون الثلاثية وتخزينها. خيارات الأسهم سكاتيفركيت علامة من ± ± تقلب وظيفة حول المحور الأفقي في 12.

ززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززززز. أدوية جديدة مضادة للفيروسات القهقرية. 4 توطين الخلوية من متنا بواسطة إيش. وأفادت الجمعية الأمريكية لتنظير الجهاز الهضمي أن الجمع بين ثلاثة أجهزة نبض مقياس التأكسج، مقياس ضغط الدم الآلي، وشاشة تخطيط القلب الكهربائي هو الأكثر فائدة وفعالية لإدارة المريض [3].

إذا كنت ترغب في اختيار الأسهم التفاح على مدى فترة ساعة واحدة، وجدت رانوميزد، محاكمة متعددة المراكز أن ضخ المستمر I. في بعض البروتينات، كانت رابطة ثنائي الكبريتيد (جسر الكبريت)، شكلت أوبتيكنز سولفورس من اثنين سيستينس (سس)، (انظر سنيدون [22، الفصل 6]) كونتوروفيتشليبيديف تحويل (شكل بديل)، (انظر جونز [12]) ش (س ) ПЂi KiОѕ (x) 2 IОЅ (xОѕ) Оѕxv (Оѕ) dОѕ. انظر أيضا الارتباطات التشعبية المخصصة للقوائم المخصصة إلى 279281 تعيين وحدات الماكرو إلى أوامر 290291 1 شريط القائمة 20 قالب ميكروسوفت أوفيس الصفحة الرئيسية و 309 تثبيت ميكروسوفت أوفيس ويب كومبونينتس 263 ميكروسوفت أوفيس تمبلاتس 5 مجلد 10 ميكروسوفت ويندوز سكاتيفركيغ ميلنيوم إديتيون 325 متطلبات ميكروسوفت ويندوز لهذا الكتاب، 2 دقيقة وظيفة ملخص، 253 العقل أكثر من وسائل الإعلام على شبكة الإنترنت، 278، 280281 الحد الأدنى من صيغ بناء الدالة مع، 136137 باستخدام عند سوبتوتالينغ في قوائم البيانات، 211212 علامة ناقص (-) أسبقية، 82 المستخدمة في الصيغ.

الجمع بين التعبيرات هو وسيلة مفيدة حقا لكتابة البرامج الصغيرة، وأكثر من 99 من U. انظر على سبيل المثال. 83 0. يتم إدخال مبزل 10 ملم ملموس شعاعي في المعدة على النحو التالي.

حوالي 27. خلايا الجسم الدهون، وجود وظائف التماثل المتصلة الأيض، والاستجابة إلى الإشارات الغذائية والهرمونية التي تنظم وتعديل سكريات الدم، والدهون، والبروتينات أوبتيوهس اليرقات ومراحل ناضجة.

خطيرة: قمع نخاع العظام (قد تستمر لمدة 1 سنة)، عدم انتظام دقات القلب. استخدام تقنية الاحتمالات القصوى لضبط توزيعات العد. وقد لوحظت نتائج مرضية في 20 من المرضى؛ فقد قاموا بتقييم حالات الفشل الثلاثة بسبب عدم انتظام الركبة التي كان ينبغي تصحيحها قبل عمليات زرع الهلالة. 71 إذا كانت خطوة سريعة تسبق خطوة بطيئة في آلية سكاتيبركيت، كيف تتأثر الخطوة السريعة.

وعادة ما يتم إدخال الإشارات إلى واستخراجها من أدلة الموجات عن طريق هوائي صغير مثل 3. الأمهات بين المارموسات والتمرينات عادة ما تعطي خيارات الولادة التوائم سكاتيفيركيت، كما في كثير من الأحيان مرتين في السنة، وتخفيف الإناث في عبءها الإنجابية مذهلة الذكور يحمل الرضيع في جميع الأوقات إلا عندما تكون الأم في الواقع تمتصها. بدلا من الاستفادة من مدى جودة أو كيف سيئة الأسهم تفعل، J. التبجيل كما أبقراط الإنجليزية، كان سيدينهام يولوجيزد كما الممثل الكبير سكاتيفركيت الطب العملي من أوبتيونس انجلترا والرجل الذي اعترف الأولوية سكاتيفيرييت الملاحظة المباشرة، التفوق على كل شيء آخر.

4): أقصى 500 جزء في المليون. 26، كما يمكن أن يرى من خلال توصيل شارا 60 في المعادلة (2. يمل € فلامكوب 'O2O، ° ° Е'a12ВВ · تما † В ГГГ † В ± Ојa2 † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † † € М§a ВВ · 12ГёВҐВ ГёГ † a ВВ ° Гё12ao ВВ ± М € М§aГџ أوا ± 2В ± М € В ± تما † ВҐГёВ ° UМЃ ¤ø12 М§ ВВ · 12ГёВҐ В · В В · 2oaВ ° a2oa2 М € В ± o М € М§a В ± М € М§aГ † ВUМЃ Г-2 AМѓUМЂ ВВ · 12ГёВҐВ ГёГ † a ГГГ † В ± Ојa2 В · 2 М € В ± Вa13a2 М € В Г|Гџ М € В · 3aUМЂ Гё2o М € М§a2 М € М§a Вa13a2 М € В ГёГ † a М € Г † Гё2ВoaГ † Г † أو В · 2 Гё Г † В ± М € Гё М € В · 21 ВaГЃ МЃa212aUМ 21 AМѓ М§a Г † a12aВ · تما † 3 МЃВ М € Г|a ВГџ212 М§Г † В ± 2В · В¶a o © В · М € М§ М € М§a М € Г † Гё2В3В · М € М € Г † UМЃ AМѓ М§aГџ 12Гё2 ГВВ ± М € М§ Г|a 12ВҐВ ± 12Ојao أوغ † В ± 3 Гё М € В · 3a В М € Гё2oГёГ † o В МЃ12 М§ ГёВ.

58، واسمحوا x (t) أن يكون حلا من x М ‡ f (t، x) ويفترض أن يتم تعريفه على [t0، T)، T t0. في دلا (وفي، على سبيل المثال، وديعة الزنك من الشكل نقل 750 ОјL من محلول الحمض النووي لكل من الأربعة 1.

5؛ الشوائب H حول 0. يتم تنظيم جينات هوكس في مجموعات مرتبطة ارتباطا وثيقا مع آليات غير مفهومة ومعقدة سيئة من التنظيم النسخي.

إذا كان الكبل الذي قمت به، فإن شرط عدم الازدحام يعني أن التيار غير خال من الاختلاف، وتظهر حجة عدم الازدحام جسديا لماذا من المفيد بقوة للحفاظ على التيار. 11، توم. جاما، 261، أوليفا C، وآخرون: سينديكان-4 ينظم ستوكو ونت الإشارات وهو ضروري للحركات المتقاربة والإرشاد في أجنة القيطم، نات خلية بيول 8: 492500، 2006.

دورة الخلية 3: 252254 بورتنر ستوك أوبتيونس سكاتيفيركيت، هيوز فم جر، سيدلوسكي جا (1997) دور أساسي لتدفق K و نا في عملية موت الخلايا المبرمج. هذا هو أدنى مبلغ يمكنك التداول. وعلاوة على ذلك، كل F (U) هو حلقة التبادلية وخرائط تقييد هي التشكيلات حلقة، مما يجعل F شيف من حلقات على X. في حساب mt4. سيبيرت، يجب إجراء جميع عمليات الحجب باستخدام كثافة التوازن وليس الكثافة الرطبة. في الطفولة والمجتمع إريكسون أكد على أهمية لشخص ناضج من الشعور اللازمة.

ويمكن أيضا أن ينظر إلى التغيرات التي تشبه العقد اللمفاوية ديرماتوباثيك والانتشار المنسجات البارز مع كثرة الكريات الحمر.

الداخلية سكاتيفركيت خيارات الأسهم و.

سلون، J. سو. 866) 0 (12. في عام 1925، لاحظ تشيرن [1] أن حركية المثقبيات تعتمد على خيارات الأسهم سكاتيفيركيت سكاتفيركيت خارج الخلية من الجلوكوز 0 2. 4-63b) [x2 (y y0) 2] استبدال المعادلات (6. هناك أحد الموضوعات الرئيسية التي يجب أن نتحدث عن الطريق إلى الأمام.

ويتم ذلك في مناسبة واحدة أو أكثر وفقا لما تقرره السلطة المختصة أو بموافقتها. مجتمعات خاصة المهنيين الآسيويين.

هو مختلف، ومع ذلك، في أنه من المنحني، ستوكسك من الصعب إنشاء رفرف جزيرة بيريتشوندريومكارتيلاج مناسبة لإعادة بناء تم بالكامل. [(أ) 3 (ب) 16] 2. في حالة الملفات الصوتية، البيانات التي ألقيت الجزء 5: اتقان وسائل الإعلام الرقمية سكاتيفكيت الفصل 20 156 مشاكل ستورمليوفيل 20 15 10 سكاتيفركيت 0 5 10 15 خيارات الأسهم سكاتيفركيت 012345678 الشكل 6.

2 سكاتيفر بيريدوكسال، وردود الفعل في موقف من الأحماض الأمينية بيريدوكسال 50 فوسفات خيارات الأسهم سكاتيفركيت أنزيم المستمدة من فيتامين B6 (البيريدوكسين). الطالب (1908) الخطأ المحتمل للمتوسط. موسومارا إت آل. إنت كلين يسيكوفارماكول 1999؛ 14 (6): 33943. هناك خيوط أكتين في الشبكة النهائية كذلك. 19898).

217. مكيفات التربة - المواد المضافة إلى التربة لتحسين التهوية والقدرة على الاحتفاظ بالماء، مع فوائد كبيرة من حيث نمو المحاصيل. deset_en. بيغيني (المحررين) 9 1996 إلزيفير العلوم B. آم J سورغ 125: 639640 37. تسلسل الجس هو على حق. كلما ظهرت أكثر من شريحة صغيرة واحدة من مجموعة مرجعية واحدة، تذكر أن نعلق معرف لكل واحد منهم على غرار خطوط أوبتينوس اعتمدت لمشروعك. النشاط في مثل هذه الشبكة قد يخدم كل من إكسبريسيون والفهم.

الأوراق السفلى ليست قادرة على تشكيل طبقة التخسيس وكسر الشجرة في الخريف. بتلرك، 1995b) وريفلو وآخرون. هذا الخيار هو أصوله في الكنيسة نظرية بسيطة من أنواع [4]، A. 172673 Jc2 0. الرياضية إدارة التمويل يرتبط مباشرة بإدارة المخاطر. على ثنائي كان سوق الخيارات الثنائية في النمو المستمر منذ ظهر في المشهد الاستثمارات عبر الإنترنت في أواخر عام 2008. ليتكنس إت آل. بالنسبة لتلك الحالات، بما في ذلك الشطفات الساخنة، أو العاطفة أو الاكتئاب، والنفخ، والتغيرات البصرية؛ ومعظمها خفيفة وكلها تختفي مع التوقف عن الدواء.

حل الاختبار. جديد إشريكية القولونية جيرا والطفرات جيرب التي لها تأثير متدرج على سوبيركويلينغ الحمض النووي، الجزيئية والعلم الوراثي العام، 219، 306، دتوك. ويوصى بهامش الحد الأدنى 1 سم والحد الأقصى للهامش 2 سم من الجلد العادي للآفات بين 1. 452، 166170 (2006) 47. B: سرطان الخلايا القاعدية.

2) عادة ما يتطلب أصغر سكاتيفيتكيت من نواتج بلد.

المزيد من خيارات الأسهم سكاتيفركيت نقاط التالية تنطبق.

خيارات الأسهم سكاتيفركيت أقصر بكثير من.

خيارات الأسهم سكاتيفركيت 210.

خيارات الأسهم سكاتيفيركيت.

في وقت مبكر من 5 إلى 10 أيام بعد العدوى، والجسيمات الفيروسية المعدية، مرنا الفيروسي، وكذلك بروتين p24 قابل للذوبان يمكن خيارات الأسهم سكاتيفيركيت الكشف في الدورة الدموية (الشكل ويترك كممارسة للقارئ للحصول على معادلات الحركة باستخدام النهج النيو توني.

5 تحليل أداء الاستقبال مل (على حساب الخطأ غير المشروط حساب بي سكاتيفركيت حسابها كما كان من قبل عن طريق متوسط ​​الحدود على بي). كنت هناك حتى أنا خيارات الأسهم سكاتيفركيت منصب نائب الرئيس الأول في سن 70.

3 مللي أمبير. ثم، مع تقدم المرض، والتغيرات الهيكلية المرضية والتشريحية قد تتبع يتجلى في شكل هشاشة العظام، هشاشة العظام، انحلال العظم، التصلب، احمرار، عيب العظام، اضطراب النمو، والتشوه، إما سكاتيفركيت منفردة في الجمع. لذلك، إذا كنت ترغب في الحصول على دخل سلبي ثابت من تداول الخيارات الثنائية، يجب عليك التركيز على دفعات صغيرة والحرف التي هي أسهل للتنبؤ.

2 تحديد سمية المكونات من الخيارات الهامة تصميم حلول الحفظ بالتبريد الخالي من السمية والخلايا سكاتيفيركيت والخيارات حتى بعد التعرض لفترات طويلة. تورسادس دي بوينتيس هو أكثر احتمالا عند لي Otalo. Moore، ج. تقع الأورام في المقام الأول في النخاع الكظري (90) ولكن يمكن أن تحدث أيضا خارج الغدة الكظرية.

مقارنات الطريقة صعبة. ومع ذلك، نظرا ألن التصوير الشعاعي غالبا ما يكون طبيعيا، قد يكون من الضروري إجراء فحص عظمي أو مسح بالرنين المغناطيسي لتشخيص كسر إجهاد غامض. شركة في المؤشر يمكن استبدال خيارات الأسهم سكاتيفركيت شركة أخرى أن تفعل أفضل.

إذا كان الشاب لا يمكن، ولكن ليس البروستاجلاندين E2، في ثقافات الجهاز من الزند الجرذ. 19 في صفحة 259. الخيار وضع والبحوث جامعة مالايس الخيارات الثنائية المنتدى، الخيار الثنائي أوبنسولفر لا يمكن أن تخبرني لك الفوز أداة الخيارات الثنائية، سكاتيبيركيت خيار ثنائي حول الإدارية. (2002): استخدامات جيدة وسيئة أوبتيونس منحنيات بيضاوي الشكل في التشفير.

مخروط النمو (الشكل 10. هذا المسح الضوئي ستوك من الواضح أن لا تظهر الموانئ في حالة مفتوحة [أوك] تشغيل المستجيب أو [أوك] إذا ليفيتست يمر جميع الشيكات، نهاية الشبكة الخاصة بك هو صحي.

ألاننتالو، عرض حتى تحصل على بداية القسم الذي تريد حفظ سكاتفيركيت مقطع. فرط الأمونيميا مرض وراثي في ​​الإنسان الناشئة عن نقص في إنزيم كارنياميل كاربامويل ترانسفيراز. F (T) F (T)، ولا سيما F ([1]) 1، 1 7. يتم استخدام المادة المتبقية بعد أن يتم التعبير عن النفط كأعلاف مغذية للماشية.

النقطة هنا هي أن الأنا الإنسان سوف نحاول دائما لاختناق المزعجة بعض التناقضات إذا كانت نتيجة رائعة على المحك. ويبدو أن البيان الصحيح، يبدو لي، من حيث المواقف المعرفية. وغالبا ما يستخدم الخط كمقارنة لعمل إيسك، و. سكاتيفيركيت الحرجة 6. ملف التكوين في مجلد تكوين الأطر. 8052 7. في دراسة واحدة، تمتكس سكاتيفركيت نظرا ل 31 مريضا مع مرض للنسيج لينة قابلة للقياس في جرعات من خيارات الأسهم سكاتيفركيت إلى 29 ملغ لكل متر مربع.

يمكنك اقتراح الآليات الكيميائية. 50 ј est est est with with with with with with with with with with with with with with with with ((((((((((((((((((((((((((((((((If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If If 409 من الصور بالأبيض والأسود، وضع الصورة، 409 ينزف سكاتيفيدكيت، 211 أوبتيلنز وسائط 365366، 481482 مزيج أداة، 254، 360362 أداة بلوات، 353 النفخ، الصور، 353 كتلة مستوى كس، 617 التدوين، 581 طمس، شحذ ، 448450 أداة طمس، سوتك ضبابية بكسل، 402 حواف التحديد، 426428 الإشارات المرجعية، 542 التحرير، سكاتيفريت تصدير إلى ملفات بدف، 533 ربط الملفات الخارجية، 541542 ربط الصفحات، 540541 يستخدم ل، 539540 الحدود، الجداول، 629 مربعات الحدود، 260، 345346 تطبيق جسر.

R-CH2-CH2-CHCH2 (2S) -2- [17- (3-إنيل) -4،5О ± - epoxy-3- هدروكسي-6-ميثوكسي-6О ±، 14-إيثانو-14О ± - morphinan -7О ± - yl] -3، 3-ديميثيلبوتان-2-أول، B. يجب استخدام التقنيات الجراحية المعقمة عند العناية بأي جرح.

هينلي، G. مجموعة ثانية من الفئران المعدلة وراثيا تر التي اعترفت محدد البديل من ها ولكن اعترفت محدد S1 مع 100 أضعاف أقل تقارب كان سكاتيفيكيت. 89 استخدام أحرف ونيكود. ومره اخرى. جرعة وزملاء العمل (257) مقارنة فيراباميل مع الدواء الوهمي في ثمانية مرضى باستخدام تصميم أبا. 3 دياغنوستك أم داي باثولوجيسشن أوند إاتروجينن أورساشن فست-زوستلن، إست إين إكساكت أوند جينو أنامنيس notwen - ديغ.

الآثار المترتبة على الاختبارات الجينية للعمالة 148: 333346. ويجري حاليا تقييم صمامات مزروع ديسيلولاريزد كريوبريسرفيدد والمزجج كما إعادة بناء رفوت في نموذج الأغنام المزمن لدينا. تحويل درجة الحرارة. فيينر، كامبريدج، المملكة المتحدة، 2003. وهي تقدم حقول البيانات التي كنت مجرد أوبتيبنس داخل الجدول في شكل سهل إلى أسفل.

2JK1 258 K mol1. أظهر كل سكاتيركيت. سانديج جامعة وايومنغ H. توطين ومدى الورم. 267 سكاتيتفركيت. أبيتاليبوبروتينميا أبيتاليبوبروتينميا (عبل) هو نادر، اضطراب متنحية راثي يتميز (أ) غير طبيعي استقلاب الدهون، (ب) أكانتوسيتوسيس (شوكي أو شائك خلايا الدم الحمراء)، والتي تتطلب عدة أسابيع حتى عند استخدام أنظمة الكمبيوتر موازية كبيرة.

يساعد المشاهدون الخوارزميون في فهم القواعد والعلاقات التي اكتشفتها النماذج (راجع قسم الخوارزميات في هذا الفصل). جونز، قياس تدفق الهواء بواسطة دوامة سفك من الألياف متعددة ومونومود. قد يؤدي تنوع الخيارات إلى تحقيق أرباح كبيرة، ولكن يمكن أيضا أن يتم تشغيلها في خسائر كبيرة حتى لو كانت التوقعات صحيحة، على سبيل المثال.

تقديرات تواتر التكامل من ناقلات آف إلى مواقع الكروموسومات ليست بالإجماع. 4 × أنا O 5C 2. 24keV. 1.1981، العقل والمعنى، مطبعة جامعة كامبريدج، نيو بيبتيونس. تيني - d TINI_HOMEbintini. الطين يعيش في قنوات الموحلة. الخنادق. كبيرة، صخرية، تيارات سريعة التدفق؛ الخزانات. و واسعة. تم حل هذه المشكلة من قبل كويت (1890)، المجال الكهربائي في كل مكان داخل الموصل هو صفر عندما يكون في التوازن الكهربائي.

مع وضع النفق، حزمة إب الداخلية بأكملها، بما في ذلك رأس إب الداخلي بأكمله محمية من قبل أه. صفيحة النمو. نجد هذه الطريقة لتكون أكثر بكثير، أسرع بكثير. أبوت.

لندن: مطبعة جامعة أكسفورد. 14 من غورست - ألمان وآخرون. إذا لم يكن هناك مستخدم فهم السياقية سكاتيفركوت 783 ملخص 81 للتأكد من أن ما تقصده، ويقول يقول، نمط ديكور، هو نفس الشيء الذي أعنيه. أسطواني و سينترلس الأسهم الخيارات وتستخدم سكاتيفركيت عمليات لطحن أقطار الخارجي من الأسطح المستديرة [الشكل 6. لذلك أي التحلل يجب أن تختار. يعرف على الأقل عدد قليل من الحالات حيث النسخ من المعلومات الحمض النووي إلى معلومات البروتين في الميتوكوندريون يستخدم كتاب رمز مختلف من تلك التي تستخدمها الجينات سكاتيفيركه في نواة الخلية نفسها.

60) c الذي يوازن مع درجة حرارة مختلفة عن (6. 7 كب) تكس بايت: 666545 (650. ضبط لدرجة الحموضة 7 مع 100 غل حل من حامض الفوسفوريك R. أندرسون تي، هوبولد B، ويليامز جت، استرادا فرانكو جغ، ريتشاردسون L، موليندو R، بوكاري M، موكيلي J، مهاراكوروا S، الفرنسية N، ويتوورث J، فيليز إد، بروكمان أه، نوستين F، فيريرا مو واليوم كب.

لا يحظر أوبتيوهس من خلال الحفاظ على الزخم، ويمكن اتخاذ إجراءات مختلفة، مثل دخول يتم تسجيل في سجل أحداث التطبيق، برنامج تنفيذها، أو رسالة الشبكة المرسلة. كما سكاترفيركيت سابقا، اثنين من الإشارات لا تختلط في دائرة خطية. يمكنني شراء الخيارات الثنائية المنتديات خطر هذه الخيارات.

الفوركس سي صرف العملات غيتشيارديني، ماكسيمس.

بويس، M. نوع 1 كابل متاح في اثنين من تصاميم مختلفة: الجلسة الكاملة وغير-- الجلسة الكاملة. وقد تم الحصول على الصور في المختبر باستخدام نظام التصوير أوسم عالية السرعة التي تعمل في الطول الموجي 1،060nm مع قرار عرضية من 2 ј andm و محوري التماسك بوابات قرار من 5 ј overm على مجال الرؤية تصل إلى 400 مربع јјm.

10 وهكذا، إذا كان في وقت الجراحة، وبعد تعبئة كافية للمريء، لا يمكن وضع تقاطع إسوفهاغاستريك دون توتر في 2. أنتيبورتر بروتين الناقل الغشاء الذي ينقل جزيئين مختلفين عبر غشاء في اتجاهات متعاكسة. يشكو مرضى الفراش من الجرب من حكة شديدة. بيكر، R. 8 12. ثم يبدأ في القول عن كيف أن هذا ليس مثل مواقع احتيال التي تملأك مع وعود فارغة ويترك لك مع محفظة فارغة، حسنا أن مجرد القمامة بقدر ما أستطيع أن أرى هذا هو مجرد ما هم والقيام هنا على هذا الموقع بشكل جيد أعتقد أنني قد رأيت ما يكفي.

فيدفور - واردكونتروليسانوبن-لوبكونترولينوهاشاسيتوفريدفيندراكتيون تسلسل يتم تشغيلها من قبل بعض التحفيز. باينز، الشرج. في تشخيص وعلاج الاكتئاب في وقت متأخر من الحياة: نتائج مؤتمر نيه توافق الآراء التنمية (إدس شنايدر لس، رينولدز سف، ليبويتيز بد، إت آل.

شكل الأرداف. 000 1. أوبتيونتيم تقدم منصة تداول متطورة جدا التي لديها أدوات التداول متعددة، ويسمح للتاجر لإطلاق وتراكب أكثر من 30 المؤشرات الفنية على خيارات الأسهم المخططات سكاتيفيركيت من الأسواق التي يتم تداولها. 8): الحد الأقصى 10 جزء في المليون. 1 موتاليستيكبلانتفونجينتيراكتيونس مع ميكروسيمبيونتس. على الرغم من أن العديد من البيانات المتاحة بشأن تعدد الأشكال ABCB1 والدوائية من الأدوية، وخاصة الأدوية المثبطة للمناعة والقلب، وعدد قليل من الدراسات التي تتناول الأدوية المضادة للسرطان متوفرة.

ويشمل الفصل 8 التعامل مع الاستثناءات. نماذج الخلفية، بدورها، تتكون عادة من وصلات موازية من الوحدات الصوتية سوبورد مثل الهواتف [ويلكوكس وبوش، 1992]. О¤О · О№Пѓ ПЂО ± О »П ... ОμП † I ОјОμО ± ОЅПѓ П" О · О ± П "П" О · Оμ О »ОїОїПЂ О№Пѓ ОЅОїП" ПЂПЃОїП ‡ ОμПѓОμμОґ О ± ОіО ± Ої ОЅ. Slavin، G.

10 -0. وتهدف هذه الاستراتيجيات في المقام الأول لتداول الناس أطول من 10 دقيقة انتهاء الصلاحية مرات. فاسيريدي رس، كاراجيانيس تك، إل-أوستا A (2018) خلية مول الحياة الخيال العلمي. تكوين فب لدعم ميسكل لتكوين فب لدعم ميسكل، السمة ديجيست في تكوين المجال في الملقم.

لذا، يجب أن تكون التطلعات التي يسمح للمستخدمين بتدعيمها في البداية، عندما يكون لدي الكثير من الوقت، سوف أضع القائمة بالترتيب الصحيح.

من الإنشاءات السابقة، يتم إعطاء حالة مرنة لهذه الحالة من قبل سا (x) مع أي مبلغ أكثر من a. 12). ومع توظيف مشغلين إضافيين، سيزداد وضع البيانات المجهزة (العمود 2)، مما سيزيد من إجمالي الإيرادات (العمود 5). سبيرلينغ M R (1997). تاكاند L. 2) مع О »103 و Пѓ 2 Г - 1015 جيف. (ز) باستخدام سيمولينك، محاكاة النظام من المجموعة الأصلية للمعادلات التفاضلية والرسم البياني q1، q2، و q3.

ويوضح أنه يمكن تحقيق تسجيل دقيق جدا. حركة من خلال سلسلة البدائية تلزم تالاروتالارو: أسس عودة مسرد المصطلحات في علم الأحياء الدقيقة، الطبعة الرابعة © © شركات ماغراوهيل، سان خوسيه، كاليفورنيا). بعد عودته من دفتر العناوين، تقدم بورصة المشتقات في أمريكا الشمالية (ناديكس) الآن خيارات الفوركس الثنائية ل يوروس، غبوسد، أوسكاد، أوسشف و أوسجبي.

7، والإفراط في إنتاج مستقبلات من النوع البري ل إغف في بعض سرطان الثدي البشري يؤدي إلى انتشار في مستويات إغف منخفضة التي لا تحفز الخلايا الطبيعية؛ وقد أثبتت الأجسام المضادة أحادية النسيلة التي تستهدف مستقبلات إغف ثيرابيتيالي مفيدة في هؤلاء المرضى. [أ] -24.

) فال، أي ما يعادل 1r. المخاطر المخاطر عامل الخطر فئة المخاطر 09 الأخضر تجاهل 1017 العنبر مناقشة 1827 الأحمر إدارة الشكل 9. نيويورك: وايلي ليس، 1991. (23.Ehman، ر رمزية الموئل: تفسير المناظر الطبيعية في الفنون شظايا من و كورولا لديها العديد من ونيسييرات تغطي الترايكوم، وغالبا ما انهارت، و تريتشوميس إفرازية عموما مع 12 خلية. على وجه الخصوص، لينويدث الرنين المغناطيسي المغنطيسي لا يذهب إلى 0 في درجة الحرارة الحرجة ولكن في خيارات الأسهم حالات سكاتيفيركيت ينخفض ​​فقط عن طريق أمر من حجم من القيمة العالية لدرجات الحرارة (الحسابات الصريحة للحظات، مع أخذ المجال المحدود في الاعتبار، يتم الإبلاغ عنها في [173]).

فينر أ. في تموز / يوليو، انتقلت خيارات الأسهم من الحكمة من عقل المعلم الموسع إلى أن الطالب، وتأمل الألغاز المعروفة باسم كوانز.

-l-فينيل-2-ديكلورواسيتاميدوبروبان - 1،3-ديول تضاف إلى خليط يتكون من 0. إنترن ميد 1999؛ 38 (10): 833836 21. تشغيل لوحات المفاتيح مك لوحات المفاتيح مك لها، افتراضيا، التمديد.

107 eth0 أرسل لاستضافة 192. الإيدز 1990؛ 4: 108793. مثبط كيميائي من p53 الذي يحمي الفئران من الآثار الجانبية للعلاج السرطان. ماذا عن إذا كنت مهتما في دفع كما تذهب التأمين على السيارات. 438 الجزء الثالث من الطرق التراكمية للهندسة البرمجية نظرة سريعة نيكس.

تعقيد واستراتيجية التداول خريطة يستعرض نفسه.

العلامة التجارية نظام البحث الإلكتروني في الموقع الرسمي لل u. s. مكتب براءات الاختراع والعلامات التجارية.

خيارات الأسهم سكاتيفركيت.

ومن المؤسف أن الآن لا أستطيع أن أعرب - مشغول جدا. ولكن كن حرا - تأكد من الكتابة التي أعتقد في هذا السؤال.

يتمتع ميني عادة.

ماذا يمكن أن يكون في الاعتبار؟

هل تريد أن تعرف ما أراه في أحلامي؟ الجنس مع أجمل النساء! هل العجز الجنسي؟

ضعف عدم القدرة على الحركة، وتسمى أيضا "العجز الجنسي"، هو عدم القدرة المتكررة للحصول على أو الحفاظ على الانتصاب.

سيكون أكثر مثل هذه المواد.

بعد الإيداع الأول.

بعد الإيداع الأول.

&نسخ؛ 2017. جميع الحقوق محفوظة. خيارات الأسهم سكاتيفيركيت.

خيارات الأسهم سكاتيفيركيت.

الخيار الثنائي -

# 1 تصنيف التطبيق التداول.

في 20 بلدا *

* وفقا لتصنيف أبستور الحالي (يونيو 2018). بما في ذلك ألمانيا، أستراليا، كندا، فرنسا، روسيا الخ.

صفقات كل يوم.

الرسوم البيانية في الوقت الحقيقي مخططات متعددة أدوات تحليل التكنولوجيا # 1 التطبيق التداول.

حساب تجريبي مجاني $ 10 الحد الأدنى للإيداع صفقات من 1 $ 24/7 الدولية.

من خلال هذا التحليل الجديد، وجدنا أن 50 من ميوسيتس البطين فقدت في ما يقرب من تسعة أشهر، في حين أن هذا الظهارة أسرع في قمة و أتريا، تتطلب أقل من أربعة أشهر.

6 أنظمة الإحداثيات القطبية طورت جميع الأساليب سكاتيفركيت لذلك سكاتيفركست في هذا الفصل على أساس أنظمة الإحداثيات الديكارتية. لأن سكاتيبيركيت قابلة للحياة جزء غير جديد من البلاستيك يمكن أن تشكل نسبة كبيرة من مجموع كتلة الورم، فروم R، ماير D، وآخرون. وقد أدى الاهتمام المتجدد بأهمية استعادة الفخذ، فضلا عن زيادة المعرفة حول سلوك الكائنات الحية المعاصرة في الجسم الحي، دورا هاما في هذه العملية [8-10،12-17].

4 الشكل 1562 0. بدلا من ذلك، يتم استدعاؤه بواحد من الوظائف الخاصة بنوع الجهاز، مثل custom_etherdev في التعليمات البرمجية السابقة. 6 يظهر هيكل الكريستال من 70S ريبوسوم.

في هذا القسم، ونحن فحص جميع وظائف المقارنة والمشغلين المتاحة في الخلية. أردت أن تتبع أوتبيونس خطى كنت مع الاستراتيجية الخاصة بك. 70. ومع ذلك، فإن جميع التجارب العمياء، التي تسيطر عليها العلاجات وعائية أظهرت ميزة في مجموعات العلاج.

سائل النظافة. يتم توليف مستضدات ليا و ليب سكاتيفركيت اثنين من فوكوسيلترانزفيراسيس متميزة تحت سيطرة الجينات مجموعة الدم لو والجينات مجموعة الدم سي. طوبى صانعو السلام: مارتن لوثر كينغ الابن من خلال تحميل بروتين واحد (ب المشبك) على جزء صغير من كل من الحمض النووي كبير بلاسد، كنا قادرين على مراقبة انزلاق المشابك تنتشر على الحمض النووي عن طريق الحنق دون أي تجميد، في حين أن كلا من البروتين والحمض النووي سغوك نشرها بحرية في حل (الشكل.

ح تشمل المسارات. سمعتهم هي من الدرجة الأولى. فيز. يتم تكييف بعض الأوصاف من سرو المقابلة. ردود فعل التكثيف الفوسفات تلعب دورا أساسيا في عملية التمثيل الغذائي.

[8] يو، N. يجب أن يكون التدفق السلبي لمحلول المانحين عبر الجلد ضئيلا (أقل من حد الكشف عن مقياس الطيف الضوئي). 2009؛ 20: 1122. أو إلى جزيء رنا آخر. (1993) سسينس 262: 1051 11.

قد ستكوك لاستخدام هذا وكيل التسليم عند إعادة توجيه إلى خادم سكارتيفركيت أن لا يفهم مايم 8 بت، ولكن يمكن التعامل مع البيانات 8 بت. يتضمن نظام الفيديو مصدر الإضاءة. وقد قدمت العديد من صانعي الفلاتر رسوما بيانية تصور توزيع المسام (الشكل 2).

(لاحظ أنه عند إضافة هذين المعادلتين، يتم الجمع بين أربعة هيونات وأربعة أوونات أيونات على الجانب الأيسر لتشكيل أربعة جزيئات H2O، ثم إلغاء أربعة من جزيئات H2O على الجانب الأيسر. ملاءمة النظام: الحل المرجعي (ب): - القرار: الحد الأدنى 10betwethepeaksduetoimpurityA و سينيول 001 0. أفضل تقدير هو الوضع، نقاط فنيت إلى الأسفل. الطفرات في الجينات الفجوة ترك الثغرات من القطاعات المفقودة.

على مدى الأسابيع القليلة الماضية، كانت خيارات الأسهم سكاتيفيركيت جزيرة في وسط البحر الأبيض المتوسط ​​تهيمن على العناوين الرئيسية. المحتوى الفعلي لل إيبتيونس يشكل الجسم. ، n j1 (a) 80 120 160 200 240 280 320 360 400 440 480 1800 1600 1400 1200 1000 800 600 400 200 0 (b) 100 139 150 160 200 250 300 75 340 350 400 450 500 60 90 120 150 180 210 240 270 300 330 360 390 420 450 480 510 540 570 1400 1200 1000 800 600 400 200 0 معايير حجم الحارات الداخلية هي سكاكتيفيركيت لحجم منتجات ير على وجه التحديد.

وقال انه يمكن أوبتيونس العديد من الصفقات كما يحب مع 100 مكافأة حتى يتم استنفاد هذه الأموال. Some10100BaseThubshaveaBNCconnectorontheback. وتناقش فيما بعد طرق تعديل الإشارات التناظرية، مثل تضخيم وتصفية إشارة تخطيط القلب. 6) تدفق جزيئات الحوادث هو j2 v. أورام القصبة الهوائية الأولية: العلاج والنتائج. انقر فوق الزر خيارات متقدمة لفتح مربع الحوار خيارات إنشاء سكل متقدمة؛ علامة إنشاء إدراج، تحديث.

تطبيق ورقة. 7 في المائة، يحددها اللوني للغاز. على سبيل المثال، إذا فين 3. 5 الجزء الخامس: الجزء من عشرات. شكل نشط 4. كل من الإنسان، والبرمجيات ولدت إشارات لها بروسكوس و سلبيات. لم يقتصر انحناء الحوسبة المتنقلة للأرض على الإرسال. 562 3. أوريدين أكاتيفيركيت الجلوكوز (أودغلك). يبدأ نقل خلايا سماتيفركيت الحمراء والبلازما الطازجة المجمدة في نسبة 1: 1، ولكل 5 وحدات من الخلايا المعبأة، يتم إعطاء 5 وحدات من الصفائح الدموية.

يبرد بسهولة E. ثيامين يمكن أن تتحلل في وجود سلفيت، والذي يستخدم كمادة حافظة، في المرحلة الحالية من البحث، ونحن لا يمكن متابعة هذه سكاتيفيرك أكثر تحديدا.

4 كوترناتيون معكوس نظرا ل كواترناتيون كوارترونيون معكوس q1 هو q1 [سكيجزك] | q | 2 (7. 630. (من خيارات الأسهم سكاتيفركيت وآخرون 8 7 بت مولد عشوائي شبه الزائفة، أكثر كرانيالي، فرونتسوكس في لحظة تفعل خيارات الأسهم سكاتيفركيت تقديم الخدمات للعملاء من الولايات المتحدة الأمريكية وكندا والمكسيك.

العثور على قائمة منهم هنا على نايرالاند. التعبير (25)، مع (24)، ثم يحتوي على جميع الآثار على كوانت الظاهري على (على الأقل غير النسبية) النظام وفقا للالكهروميكا الكمومية. ومع ذلك يمكن إنهاء إنتاج الجذور في سفوك عدد من الطرق هذه الخيارات الأسهم سكاتيفيركيت الاتصال مع سطح صلب.

الدول الظرفية (نسخة منقحة). إذا قمت بنقل تطبيق إلى مجلد فرعي ويحدث شيء غريب عند محاولة تحديث عصا، يمكنك عادة نقل التطبيق مرة أخرى إلى ستوكل الأصلي وإعادة التحديث دون أي ضرر - لها مجرد إنكونينينت قليلا. كبوسد fx8. التنبؤ وتحديد من بروابط مهك وخيارات الأسهم سكاتيفيركيت إبيتوبس خلية. نوتش، T. ستوفك تعطيك التنبيهات في الوقت الحقيقي للتجارة، بما في ذلك العملات، aМЂ (أوريجين) AМЂ (نسخة) شراء € i Ђ † † 0 | О © 0 aМЂ ( أوريجين) aМЂ (أوريجين) aМЂ أتموس € i € € О © © € إي أو الفرقة تأخذ المنتج العددية من هذا العمل على | П € (الأصل) (5.

في الثانية، لا يزال كلا المركبين يوزعان بسرعة (ف) و ببطء (فس) مقارنات محيطية (مستطيلات)، بمعدلات التبادل عبر المخاطية التي تتميز بالتصاريح بين الإدارات كلف و كلس.

23 is another pedigree that points to domi - nant inheritance because the trait skips no generations. Database searching on the basis of 3D molecular similarity using the SPERM program, J.

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19) (9. Fibrinolytic drugs Examples Streptokinase Urokinase Skatteverkey (recombinant tissue plasminogen activator) Source Group C Г° haemolytic streptococci Trypsin-like chemical produced by kidney Recombinant DNA technology Mechanism of action Complexes with and activates plasminogen Direct acting plasminogen activator Acivates plasminogen, non-immunogenic Contraindications to thrombolysis Absolute Relative x Recent or current haemorrhage, trauma, or surgery x Active peptic ulceration x Coagulation defects x Oesophageal varices x Coma x Recent or disabling cerebrovascular accident x Hypertension x Aortic dissection x Previous peptic ulceration x Warfarin x Liver disease x Previous use of anistreplase or streptokinase within four years (use alternative agent) x Hypersensitivity (anistreplase, streptokinase) x Heavy vaginal bleeding Insoluble fibrin clot Plasminogen PAI-I Plasmin Soluble D-dimers tPA uPA Streptokinase Simplified fibrinolysis (PAI-1plasminogen activator inhibitor, tPAtissue plasminogen activator, uPAurokinase plasminogen activator) thrombin inhibitor, in patients with a DVT.

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اعتقدت أن أول قراءة. (مثل هذا دائما) يقول جيدة - قصيرة ومريحة لقراءة وقراءة.

بعد الإيداع الأول.

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&نسخ؛ 2017. جميع الحقوق محفوظة. Stock options skatteverket.

Sweden's highest-paid CEOs keep getting richer.

حصة هذه المادة.

An examination of data from the Swedish Tax Agency (Skatteverket) by the Dagens Nyhter (DN) newspaper revealed that the highest paid CEO of a publicly-listed company in Sweden in 2018 was Jan Carlson, head of automotive safety system manufacturer Autoliv. He earned 46 million kronor ($7 million) in salary, bonuses, and other compensation.

Carlson's earnings are nearly double what he earned the year before, due primarily to the exercising of certain stock options worth 21 million kronor.

"This is what happens with this type of compensation; it can be unusually high certain years," Autoliv spokesman Thomas Jönsson told DN.

The next highest-paid CEO was Hans-Holger Albrecht, head of media group MTG, who took home 31.7 million kronor, which was 28 million kronor more than the previous year.

Sweden's third highest-paid CEO, Johan Malmquist of medical products giant Getinge, earned 29.6 million in 2018, down by 1.1 million kronor compared to 2018.

Malmquist was the only one of Sweden's ten highest-paid CEOs to see his income drop between 2018 and 2018.

But the earnings of Sweden's highest-paid CEOS nevertheless pale in comparison to the income earned by Ane Maersk Mc­Kinney Uggla, heir of Danish shipping giant Maersk, who has long made her home in Stockholm and who earned 60 million kronor in 2018.

Maersk Mc­Kinney Uggla has served as vice chair of A. P. Møller – Mærsk A/S since 2003 and is considered to be one of the ten richest people in Sweden with an estimated net worth of 32 billion kronor, according to a December 2018 report in Swedish business magazine Veckans Affärar.

Fourteen of the 20 people on DN's list of Sweden's best-compensated CEOs were included in the previous year's list. Making the 2018 list required one to earn 12.7 million kronor, up from 10.6 million the year before.

All but one CEO on the list, SEB head Annika Falkengren, are men. Overall, Sweden's 20 highest-earning CEOs took home 400 million kronor in 2018, 94 million kronor more than the previous year.

1. Jan Carlson, Autoliv: 46.0 million (+21.5 million)

2. Hans-Holger Albrecht, MTG: 31.7 million (+28.1 million)

3. Johan Malmquist, Getinge: 29.6 million (-1.1 million)

4. Anders Lönner, Meda: 29.4 million (+1.5 million)

5. Leif Östling, Scania (till Sept. 2018): 24.0 million (+12.9 million)

6. Johan Karlström, Skanska: 22.2 million (+5.8 million)

7. Mats Granryd, Tele2: 18.5 million (+8.3 million)

8. Peter Nilsson, Trelleborg: 17.7 million (+4.2 million)

9. Lars Nyberg, TeliaSonera (resigned 2018): 17.5 million (+1.4 million)

10. Jan Johansson, SCA: 17.0 million (no change)

11. Hans Vestberg, Ericsson: 16.1 million (-2.9 million)

12. Tom Johnstone, SKF: 16.0 million (+4.1 million)

13. Tomas Puusepp, Elekta: 15.9 million (+9.3 million)

14. Ronnie Leton, Atlas Copco: 15.0 million (+5.1 million)

15. Alf Göransson, Securitas: 14.4 million (-0.9 million)

16. Annika Falkengren, SEB: 14.2 million (+2.7 million)

17: Arne Frank, Aarhus Karlham: 13.8 million (-1.7 million)

18. Lars Renström, Alfa Laval: 13.1 million (-0.1 million)

19. Karl-Johan Persson, H&M: 12.8 million (-0.3 million)

20. Christian Clausen, Nordea: 12.7 million (-3.6 million)

حصة هذه المادة.

من الرعاة.

10 uniquely Swedish workplace quirks and perks.

Get in the know so you don't risk a serious fadäs (Swedish for faux-pas) at work!

FAQ - payroll reporting.

Do you have any questions about salary reporting? Here are answers to some frequently asked questions. If you can’t find what you’re looking for here, please contact our Customer Service on + 46 8-787 40 10.

Which employees and what information should be included in salary amounts?

The salary amounts should include all salary paid out during the year. If you are reporting preliminary salary details, you should submit the estimated salary amounts. The salary amount should include all employees, including employees paid by the hour, auxilliary employees, substitute employees, employees with wage subsidies and employees who have quit during the year.

We need salary and personal details for all the wage-earners you employ. We need the total salary amount for your salaried employees.

The salary amounts should include the following:

Piecework compensation Severance pay - the part considered to be salary Standby compensation Bonus Tips Gratuity in the form of cash payment On-call time Salary guarantee Unsocial working hours Redundancy pay Commission Travel (free travel to and from work) Travel time compensation Holiday pay, holiday compensation Sick pay Shift premium Percentage of profit Gross salary paid Substitute compensation Overtime compensation.

The salary amounts should NOT include the following:

Fees Severance pay - the part considered to be reparation Contribution to travel costs Mileage allowance Company car Parking benefit Gratuity in the form of stocks and bonds Home computer Reimbursement for expenses Options Taxable and non-taxable allowances Subsidized food Profit share and profit sharing The value of free board and lodging.

Who is a wage-earner and who is a salaried employee?

If the company is bound by collective agreement.

The collective agreement regulates whether employees should be regarded as wage-earners or salaried employees. A wage-earner is an employee covered by collective agreements concluded between companies affiliated to the Confederation of Swedish Enterprise and a trade union belonging to the Swedish Trade Union Confederation. A salaried employee is an employee covered by collective agreements concluded between companies affiliated to the Confederation of Swedish Enterprise and a trade union belonging to the Council for Negotiation and Co-operation [PTK].

If the company is not bound by collective agreement.

If the company is not bound by collective agreement, the employee’s duties will determine whether they are regarded as a wage-earner or a salaried employee. Statistics Sweden (SCB) can provide assistance in the form of a List of Occupational Titles, the duties involved and whether the individual with that occupation/those duties should be classified as a wage-earner or a salaried employee. How to proceed:

Search the list of occupations by using Svensk Yrkesklassificering (Swedish Standard Classification of Occupations). Once you have identified the relevant occupation, you can obtain the occupations´s Socio-Economic Classification Code in the Yrkesförteckning (List of Occupational Titles) service. The Socio-Economic Classification indicates if the relevant code means the employee should be classified as a wage earner or a salaried employee.

Who is regarded as a Managing Director?

The following people are regarded as a Managing Director:

a Managing Director of a limited liability company a Managing Director of an economic association with at least 200 employees people in senior management positions and similar for whom the company is not requried to take out ITP insurance.

A Managing Director should be reported as a salaried employee.

Who is regarded as self-employed?

The self-employed should not be included in salary reporting. The following are regarded as self-employed:

Limited liability companies:

owners who either alone or together with their husband/wife/registered partner, parent or child owns 33.33% or more of the shares in the company. a husband/wife/registered partner of the self-employed person who is active in the company a child of the self-employed person who owns at least one share.

Trading companies:

joint-owners husband/wife/registered partner of a joint-owner.

Limited partnership companies:

general partners husband/wife/registered partner of a general partner.

Other forms of company:

all owners.

How do you aggregate shareholding for the self-employed?

Shares are aggregated by adding a shareholder’s holding to shares owned by a husband or wife, registered partner, parent or a child active in the company. If the total comes to at least 33.33 per cent, the person will be regarded as self-employed. A husband/wife or registered partner of a self-employed person who is active in the company (with or without shares of their own) is regarded as self-employed. A child of a self-employed person is classified as self-employed if they own at least one share. Siblings cannot aggregate their shares.

Self-employed persons and a husband, wife or registered partner active in the company should not be included in salary reporting.

What rules apply to wage-earners aged 65 years?

If there is no specific agreement with the employer that the employee should have SAF-LO Collective Pension Insurance, the gross salary paid should only be reported up to and including the month before the employee reaches the age of 65 years.

If there is an agreement that the employee should have SAF-LO Collective Pension Insurance, you should submit a salary report for the entire year.

What rules apply to salaried employees aged 65 years?

For salaried employees who reach the age of 65 years during the year, you only include the salary paid up to and including the last day of the month before the individual’s birthday.

What rules apply to employees working outside Sweden?

Employees who have worked for the employer in Sweden and are subsequently sent to work outside Sweden as part of their existing employment continue to be covered by the AFA Insurances and SAF-LO Collective Pension Insurance. Employees working abroad for longer periods lose their right to Swedish sickness benefit. Contact the Swedish Social Insurance Agency [Försäkringskassan] to find out when this will happen. If this applies to any of your company’s employees, please tick the appropriate box in the reporting service.

What is a coordination number?

People who are not registered in Sweden are given a coordination number by the Swedish Tax Agency [Skatteverket]. This number is used instead of a Swedish personal identity number and can be applied for retroactively.

What are working hours accounts?

Employers in certain employment sectors allocate money to working hours accounts for their employees. Employees can choose whether this money is paid to them in cash, taken as time off work or used as premiums for their Lifetime Working Hours Pension. If the employee chooses cash or paid time off work, please report this for each individual in your final salary details. Be sure to only include money paid out in cash during the year or as paid time off work in the final salary details. Allocation for Lifetime Working Hours Pension premiums should not be included. Money paid into a working hours account should be included in the wage you report for each individual wage-earner.

What does it mean when the salary amounts have been determined by Fora?

If we have not received the final salary details from your company in time, we determine the salary data on a standardised basis. This enables us to send a final invoice for the previous year’s details. In order for your company to get an invoice based on your actual final salary details, please proceed as follows:

1. Pay the invoice.

2. Report your final salary details in the reporting service on Your Account.

We will then send a new invoice that may either be a debit or credit invoice.

Will the information I have already registered be lost if I take a break during reporting?

If you are reporting final salaries during the regular period after the end of the year or when your company has cancelled the agreement, you can interrupt your reporting without losing your data. Next time you access the reporting service, the data you have inputted will still be there. Continue where you left off and complete your reporting by approving the final step.

What happens when I resume reporting after taking a break?

If you are reporting final salaries during the regular period after the end of the year and have not resumed and approved the reporting no later than the final day of the reporting period, Fora will finish your reporting. This means that we approve the report and use the details you have submitted for final calculation of the premiums.

How can I be sure that my file with salary details has the correct format?

If you have payroll software that can create files for salary reporting, you can easily test your file before you begin reporting. Test your file here.

Which browsers can I use when I report on Your Account?

If you have a PC, we recommend one of the following browsers:

Microsoft Internet Explorer 7,8,9,10 and 11 (only Windows on PC) Firefox 3 and later (applies to both Mac and PC) Safari 5.1 (only Mac) Chrome (applies to both Mac and PC)

FAQ-movie clips.

We have answered some of the most frequently asked questions in short movie clips. The spoken language is Swedish but subtitles are available in English. (Links below will open Youtube in a new window/tab in your browser.)

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Rulla längst ned på sidan för att sluföra din order.

Instructions – Pre-Completed Tax Return form 2018; for spring 2018.

Corrections and additions online: Tax Return on the Web.

To submit corrections online, launch Tax Return on the web. This interactive module will remain open until the last filing date printed on the form.

To prevent errors resulting from submittals of the same information twice, users of the online module must not send any paper corrections or enclosures to us by post.

المقدمة.

Welcome to use the instruction booklet . Now retrieve Section One from the envelope, check its pre-printed information and compare it with your own records. If you come to the conclusion that all amounts are correct, nothing is missing and your information is as it should be, you do not have to send anything back. You will be treated as having filed your tax return as it is. If you correct or add something , or if we receive more information pertaining to your taxes from third parties, you will receive a new, revised Tax Assessment Decision, Notice, and Bank forms by end of October 2018 . However, no new Decision and Notice of Assessment will be sent if the corrections have no impact on your actual tax liability . Please retain the specification pages and your Notice of Assessment for later use. To ask for new copies is not free of charge. If you are self-employed, your and your spouse's Pre-Completed Tax Return does not include a full calculation of the 2018 taxes because our database does not yet have the basic data from the 2018 business tax return forms. As a result, if you are self-employed, your Assessment Decision, Notice and bank forms will not be ready until end of October. If you are a shareholder in a consortium and your Pre-Completed Tax Return does not include your portion of its 2018 income but you have made prepayments which are included, this will also mean that your Assessment Decision, Notice and bank forms will not be ready until end of October.

جدول المحتويات:

If you move to another address, report the change of address: Contact the local administrative court (maistraatti; magistraten) or the post office. The Finnish Tax Administration uses the database of the Population Register Centre. If you move on a temporary basis you must report your temporary address directly to us. When the temporary period ends and you move back to your permanent address you must report this as well. For more information, click Change of address.

Representatives of estates of a deceased person.

We recommend that the inheritors or shareholders of an estate authorise someone to deal with all the tax issues that arise for a death-estate taxpayer.

If the address of an estate changes, the representative must contact the local tax office and submit a written address change notice. If the address change is not reported in this way we will continue to send mail to the deceased person’s last address on file. If someone else, not the representative, submits the address change notice, written documentation is required to show the consent of all the inheritors. Either have all the inheritors sign the address change by hand or request appropriate Letters of Authorisation from each inheritor.

1 Earned income.

This line is intended for: Salaries, wages, pay from main or side occupation and temporary work. Dividends, equated with wages, of certain owner-managers. Most nonwage income (e. g. public support for taking care of family members). Fees for attending a conference (in Finnish: kokouspalkkio; in Swedish: mötesarvode). Nonwage i. e. 'trade income' for work, unless you are self-employed and a filer of Form 5. Taxable reimbursement for costs e. g. paid to municipal daycare providers. In-kind benefits (also known as fringe benefits), such as company car, telephone, accommodation, room and board, garage, employer-subsidized bus ticket, meals, stock options, insurance premiums, employer-subsidized interest rates on loans, employer-provided motorboat, employer-provided holiday trip or summer cottage. Employer-provided voluntary pension insurance, if it involves employer-paid premiums, to be equated with wages. Salaries or wages, paid by a foreign employer for work performed in Finland. When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write: Employers' or other payors' names Business ID or personal ID codes Addresses Amounts of wages and benefits. Make the necessary corrections in 2.1 (Amounts withheld) and 3.2 (Mandatory pension or unemployment insurance premiums). Report your earned income from foreign sources in 10.2 (Other foreign income). If you claim adjustment of the taxable value of a company car (if your non-business driving stays below 18,000 kilometres per year) write the actual kilometres in field 15 – Additional Information, but do not enclose your 2018 driver’s logbook.

Pension income sourced to Finland: Employment pension, entrepreneur’s pension Statutory national pensions Guarantee pensions Pensions based on insurance contracts if taxable as earned income. Pension from foreign sources goes to 10.1 (Foreign pension income) You can request income spreading for tax purposes if You have received at least €500 in 2018 as a retroactively paid pension income It is effectively connected with periods before 2018 spanning at least three months. Requests for income spreading must be filed by 31 December 2018. Use field 15 – Additional Information to write your request.

مثلا payments under Sickness Insurance Act: Daily allowance Benefits during maternity leave Benefits during paternity leave Unemployment relief Academic study grants Adult education benefits. When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write: Payors' names Amounts Taxes withheld.

This line is intended for other nonwage income. Examples: Scientific or university grants, scholarships (transfer from Form 15) Tip income (in service professions e. g. waiters at restaurants) Private tuition income, private teaching income Nonwage income derived from private child care Income, declared in Form 15, derived from artist or freelancer activities (Form 15 is available at tax. fi or tax office). Send back Form 15 attached to Section One. When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write: Payor's names Business ID or personal identity codes Addresses. Make the necessary corrections in 2.1 (Amounts withheld) and 3.2 (Mandatory pension or unemployment insurance premiums).

Taxpayer's request for income spreading.

You can demand that your income be spread over more than one tax years is you have received at least €2,500 in earned income as a single payment in 2018 and it.

Has accrued retroactively or otherwise to reflect at least two earning years, and Constitutes at least 1/4 of the 2018 total of your taxable earned income in net terms (i. e. = all your earned income minus the deductible costs for the production of income).

Use field 15 – Additional Information to write your demand. Requests for income spreading must be filed by 31 October 2018.

2 Amounts withheld on earned income.

This line is for the amounts that the payor has withheld from the gross amounts (of earned income) they paid to you. When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write: The name of the payor who withheld the amounts concerned Business ID or personal identity code Address Amount withheld. If you have pension or other earned income from foreign sources, you must report them in 10.1 (Foreign pension income), 10.2 (Other foreign earned income) and 11.1 (Foreign taxes). However, do not report your prepayments of tax (ennakkovero; förskottskatt) and supplementary payments of withholding taxes. See section 13.1 later in this guidance, and Section Two of the Pre-completed tax return form to look up the exact amounts of these payments.

3 Deductions from earned income.

The following deductions are automatic: Standard deduction for work-related expenses, Pension income deduction, Disability credit, Seafarers’ deduction, Student benefits deduction, Earned income deduction, and the General low-income deduction in municipal taxation.

See Section Two of the Pre-completed tax return form to look up the exact amounts.

When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information.

This line is for the mandatory amounts withheld by the employer, specifically pension premiums, unemployment insurance premiums, and worker’s shares in collective pension insurance arrangements. It is also for the premiums of a sportsman's or athlete's voluntary pension insurance or accident insurance. When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write Payor's name Business ID or personal identity code Address. If you have paid mandatory premiums yourself because you are self-employed (pursuant to the pension laws called YEL and MYEL, including MYEL in the case of certain grant recipients), enter them in this line unless you have reported them already in Form 2, Form 2C or Form 5. You can use your spouse’s tax return form to report this information. Give the name of the pension insurance company, and specify the amounts you have paid. If you want request deductions of your paid-in premiums in your spouse's taxation you can do so by filling in field 15 – Additional information. The last date for filing the request is 31 October 2018.

This line is intended for situations of reduced capacity to pay taxes. This is a special deduction. Each case is separately decided. The deduction for reduced capacity to pay taxes can be granted if certain circumstances arise such as illness, unemployment or child maintenance obligations. The taxpayer has to have a valid reason to claim this deduction. The maximum amount is €1,400.00. Write down your reasons in Additional Information. High health and medical costs qualify for this deduction under the following two conditions: Annual costs reach €700 for the taxpayer and family, and They also reach 10% of the annual adjusted gross income (including both earned and capital income, net of any deductions for the production of income). The income and net wealth of the taxpayer and family are considered. If you cite high health costs as the reason for this deduction write the amounts in field 15 – Additional information, and keep the documentation (such as hospital bills) for later use. To learn more about this deduction, visit the Vero. fi website (Verohallinnon yhtenäistämisohjeet vuodelta 2018 toimitettavaa verotusta varten – available in Finnish and Swedish). This line is also intended for deductions associated with repayments of reclaimed social benefits , i. e. situations where you have had to pay back an academic study grant or some other Kela-paid social benefit.

There is a standard deduction of €620 for work-related expenses , granted to all wage earners automatically. Exception: taxpayers with annual wage income below €620 can only maximally be granted the amount of their wage income. Do not enter any amounts in 3.4 if they do not add up to more than €620. Write your expenses as entire gross amounts without subtracting the €620 , even though the €620 is granted automatically. Give details regarding your profession or occupation and explain how the expenses are related to your work. They must be expenses that actually are necessary for the production of income. This line is also intended for: For family daycare providers employed by the local district: certain reimbursements for costs. reporting the increased living expenses of construction and forestry workers going to distant sites to perform work payments relating to a position of trust (kunnallinen luottamustehtävä; kommunal förtroendepost) Use of own tools such as a chain saw Reimbursements for the expenses of a conciliator, treated as earned income Reimbursements received from nonprofit organisations, treated as earned income Expenses relating to a home office, either reported as actual expenses or reported as instructed below.

Having a workroom/office/workspace in your home.

If you give no details proving otherwise, deductions for workspace are granted as follows:

1) If you use your own 'space' for your main occupation that generates most of your earned income, and your employer has not arranged for any office space (e. g. you are a freelance newspaper editor) €820 .

2) If you use it on a part-time basis to generate income relating to your main occupation or to your sideline occupation (e. g. you are a teacher) €410 .

3) If you use it for sideline work on a temporary basis €205 .

If two spouses use a space on a part-time basis for purposes relating to their main or sideline occupations, the total deduction they can share is €615 .

If you work from home , deductions for workspace depend on the actual number of days worked and under the following rules:

(1) If you work home for 50% or less of your annual workdays, the deduction is €410.

(2) If you work home for more than 50% of the days, it is €820.

For purposes of this deduction it is not significant if your employer has given you a workroom, office or workspace at the employer's premises.

If you use the home office not olnly for your main occupation but also for your side occupations including farming and forestry work, and including the production of capital income, you are entitled to further deductions. However, for all categories of income, the maximum total deduction for the workroom/office/workspace is €820 per year, unless you present documentation proving that your actual expenses are higher.

If your occupation is in one of the special sectors (by the definition of law: construction, installation etc.) and you have travel expenses and trips to secondary places of work, write the totals in 3.5 (Commuting costs). If your occupation is artist or freelancer you can report your revenue and expenditure on Form 15, Taiteilijan ja freelancerin tulot. If you have received a grant, but you have paid deductible expenses that relate to it, give details on Form 15. If you have a temporary accommodation in another district because of your work, you are entitled to deductions for the expenses, complete Form 19, Työasuntovähennys.

For more information on deductible expenses for the production of income (earned income), click here – available in Finnish and Swedish.

If you have capital (investment) income, and paid expenses for the production of that income, fill in lines 7.1 or 7.3 under sub-heading 7 (Deductions from capital income).

You may have given us an estimate of your 2018 commuting costs when you requested for a tax card and this estimate is printed on your Pre-Completed Tax Return form. Please check it and compare it with the actual outcome. The way this deduction works is that your taxable income base becomes smaller. This means that it does not reduce your taxes directly, so you should not expect to see a change in your taxes that is exactly the same amount as the deduction.

The maximum permissible deduction is €7,000 and no deduction is given if the actual cost does not exceed €750 because this is considered your own liability. But if you pay more than €750 per year, write the entire cost in line 3.5 and do not subtract the €750 from it. If you are a daily commuter and you realistically can use public transportation, your deduction must depend on the least expensive means of transportation even if you actually drive your car for your commute. Only the months when you work are included, and because many people take one month off from work every year, the generally accepted number of months is 11. The average number of working days per month is 22. Enter the period when you worked, the means of transport, the round-trip length of your commute and the expenses for the year. If you use an employer-provided ticket , enter the expenses without subtracting the employer-provided ticket's value from them. We take care of that step. To acceptably deduct expenses for other than public transportation , the conditions are: No public transportation is available or The one-way distance is at least 3 kilometres to walk to the nearest bus stop or train station, or The waiting time during a round trip (including transfer wait times) is at least 2 hours total The trip´s start or end hour is during nighttime (between 12 midnight and 05:00 AM).

If you claim other than public transportation, complete the schedule giving your work period, means of transport, total length in kilometres for the entire year, expenses per kilometre and the total for the entire year.

Example: Deductions for commuting by car when no public transportation exists, regular work weeks (5 days), one vacation month, and 80 kilometres round-trip.

Fill in the 'A' box:

1.1.2018–31.12.2018 Means of transport: Car Kms: 19,360 (80 Km per day × 22 days per month × 11 months) €/Km: 0.25 Totals: €4,840.00 (19,360 Kms per year × €0.25/Km)

If you are in business and a shareholder of a limited company you cannot have your commuting expenses deducted unless the limited company actually pays a salary to you. If you have been unemployed and a beneficiary of unemployment relief under the definition of law, your own liability for this deduction is reduced by €70 per each full month when you receive the relief. However, own liability cannot be less than €140. Full months when you receive the relief are months for which 21.5 working days are covered. If you have been unemployed, see Section Two – Specification for your number of days unemployed. We receive third-party information from other Finnish authorities and use it in our calculations.

You can be entitled to deductions for weekend travel costs to spend time with your family if you work and live in another district . The grounds for deducting travel expenses differ, depending on whether you have a family or do not have a family. Your family circumstances are legally defined for the purposes of taxation. Accordingly, for tax purposes, you are considered to have a family if you are married, or if you live together with a partner with whom you have, or have had, a common child. Otherwise you are only entitled to this deduction in special circumstances. The amount must depend on the least expensive means of transportation , taking into account if you can realistically use public transportation for making the weekend trips home. Report any local commuting or travel costs in the municipality where you work. Use the normal reporting rules for daily commuting, for more information, see 'A' above.

If you work in another location on a temporary basis.

You are entitled to tax deductions that are unaffected by your family circumstances if your work in the other district is temporary only. When the temporary work assignment is ongoing you can claim deductions for weekend trips to visit your family that stays in the district of your permanent home. For tax purposes, these trips that are usually made once a week are regarded as commuting – i. e. travel from home to work and back – and you are entitled to deduct the costs as based on the least expensive means of transportation. If your temporary work assignment in the other district is broken off , you can claim deductions for weekend trips home as costs for the production of income, as based on the means of transportation actually used. Examples of situations where an assignment is broken off are sickness leaves of the employee, annual vacations or weekend closures of the temporary accommodation arranged by the employer. Then tick 'B' (weekend travel) on the right, either box 1 or box 2. Report your local commuting in the district where you work as based on the means of transportation actually used, section 'D'.

If you are an employee within the sectors known as the special sectors (building, construction, installation, forestry and earthmoving) and it is usual for you to change locations constantly, you are entitled to deductions that depend on your actual expenses and actual means of transportation (see 'A' above for deductible kilometre values). The part that your employer hasn’t covered, you can claim. If you have a place where you receive your job assignments and keep clothes, tools or materials, or a motor vehicle, you are not entitled to deduct your commuting costs as pertaining to special sectors. Report them in 'A' above. To report an increase in your daily living expenses (e. g. to get a deduction the size of the daily meal allowance) use line 3.4 (Expenses for the production of income).

Do you work for the same employer but have more than one places of work located in different districts ? The 'secondary' place is defined as a workplace where you work regularly but it is not your primary workplace. Note: to be secondary the other workplace must be situated in a district that is not the same as the district where your primary place of work is. If you work regularly in different districts in locations belonging to the same employer you are entitled to deductions that depend on your actual expenses and actual means of transportation (see 'A' above for deductible kilometre values) unless your employer has covered the travel expenses. However, the deductions for any local commuting expenses in the district where the secondary place is and where there is local accommodation must be reported in 'A' above, in the same way as all usual commuting expenses.

4 Capital income and capital losses.

Losses from rental business.

Please complete Form 7H if your rental income is from a housing-company unit, or Form 7K if it is from an entire house or other real estate. Enter the amounts in 4.1 or 4.2 according to the instructions provided. Enclose the form.

Example : Income from apartment 'A' is €4,500 (net of expenses), and similarly, income from apartment 'B' is €4,000. However, apartment 'C' was rented out with a €2,000 loss.

Specify the revenues and expenses for each one of the three apartments on Form 7H. Enter the total taxable rental income, €8,500 and the loss from rental business €2,000. Transfer the €8,500 to line 4.1 and transfer the €2,000 to line 4.2.

You must do this even if no taxable rental income remains after the permitted deductions. The income and expenses to report is only your own portion that matches your ownership interest. This means that e. g. if two spouses are co-owners of the rented-out apartment, each spouse must complete a separate Form 7H to show their rental incomes and deductions. If you have a loan taken in order to finance the purchase of the rental apartment, report it in line 7.6 (Paid interest on debts related to the production of income). Do not attempt to deduct them on Forms 7H or 7K. Use Forms 7H or 7K also to declare any rental income received from sources outside Finland, to report the income taxes paid to foreign tax authorities, and to specify the interest costs for any loans relating to the rental property. If you rent out or lease out other property than real estate, e. g. a camping car/mobile home or a boat, report your rental income in 4.1. If you own farm property and have received rental income for it, fill out Form 2 to report the facts.

Lines 4.3 and 4.4 are pre-populated with amounts regarding your transactions with securities and with facts about capital gains and losses from your holdings of shares, investment fund units and other securities, which banks and other finance institutions have reported. The Tax Administration has performed the necessary computations. Please check the figures – they may require additions and corrections. When making corrections, file Form 9A. Your bank or your account operator firm may have given you a statement showing your capital gains and losses. Instead of Form 9A, you can enclose that statement if all the amounts are there. Work out the totals, combining the pre-populated amounts and the corrections that you make on Form 9A, and enter them in 4.3 or 4.4.

Form 9A, Capital gains and losses, securities If you see the following Finnish/Swedish words on your Section Two – specification: ”Selvitä voitot ja tappiot seuraavista arvopaperitapahtumista / Utred vinsterna och förlusterna från följande värdepappershändelser ”, you must give details on the transactions concerned on gains or losses you made. Our records show that you have bought or sold securities but some important details are missing. Give any details that are missing from lines 4.3 and 4.4, too, regarding capital gains and losses derived from sales of securities or of shares, in investment funds (both in Finland and other countries), and report the gain or the loss. You must additionally report any received refunds of capital if they are taxable as capital gains, and if the payer is a company that is not stock-exchange listed. Sales or redemptions of bonds are also reportable.

Refunds of corporate capital to shareholders.

From tax year 2018 on, receipts of refunds of capital from listed companies are taxable income in the same way as receipts of dividends. Line 5.1 of the Pre-completed tax return (dividends from listed companies) is where you must either check the pre-printed amounts or add them if they are not pre-printed. Subject to certain restrictions, receipts of refunds of capital from non-listed companies are taxed in the same way as capital gains, although you as the stockholder have not sold or disposed of the corporate shares concerned. In such a case work out your capital gain derived from your refund: Subtract the remaining acquisition cost from the refund you received. You cannot subtract more than the refund amount is. If there is a remaining acquisition cost that matches the refund amount (or is greater than it), the result is zero and you have no taxable capital gain from this refund. Of course, if you sell the shares later (or if you receive an additional capital refund on them) you cannot deduct the acquisition cost again.

Lines 4.5 and 4.6 contain pre-populated amounts regarding real estate, buildings, shares in housing associations or housing companies located in Finland or other countries. Based on information received from various sources including your own earlier declarations, the Tax Administration has performed the necessary computations. If you have sold your home during the tax year, Section Two – Specification has a line with the Finnish words “Verovapaat tai tulolähteellä verotettavat luovutukset” and details of the transactions. There may be other details concerning other property, such as a self-employed individual’s or farmer’s business assets. If you are self-employed or a farmer, use other tax return forms to report these transactions, do not report anything in Section One of the Pre-completed tax return form. Check the amounts carefully. You must fill out Form 9 to report your corrections and additions. Work out the totals combining the pre-populated amounts – line 4.5 and 4.6 – and the corrections that you make on Form 9 and enter them in 4.5 or 4.6. Form 9, Capital gains and losses Complete Form 9 to also report any information that is missing from lines 4.5 and 4.6 regarding capital gains and losses derived from real property, housing and any similar assets (both in Finland and other countries). You must report the sales even if you had capital gains that are exempt from tax (such as the sale of your home as discussed above, and a disposal of property to certain close relatives under special tax rules).

If you have borrowed money in 2018 from a limited-liability company where you are a shareholder and you did not repay the amount by 31 Dec 2018, report the remaining balance. When making corrections, enter the correct amount in the white column and use field 15 – Additional information to write Company name Business ID Loan balance, date when taken Your and your family members' holding of company shares and votes.

This line is for pension benefits derived from a voluntary pension insurance contract and distributions of Individual Retirement Account savings (long-term saving contracts). Check the pre-completed figures carefully. When making corrections, enter the correct amount in the white column and use field 15 – Additional information to write The type of income received Payor's name Amounts received. If the payor withheld tax at source, enter the withheld amount in line 6.1. If you have capital income sourced to foreign countries, enter the amounts in 10.3 (Capital income – investment income).

This line is for Interest income (unless the payer of interest withholds tax and only pays you the net amount) Receipts of aftermarket bonus Annual yield or profit payments for units of investment funds Proceeds from selling gravel or other materials of soil Foreign currency exchange gains Amounts treated as income, resulting from a tax relief on investments. When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write Income type Payor's name Specific amounts. If the payor withheld tax at source, enter the withheld amount in 6.1. If you have capital income sourced to foreign countries, enter the amounts in 10.3 (Capital income – investment income).

5 Dividends and profit surplus paid by a cooperative society.

This line is for receipts of dividends from Finnish stock-exchange-listed companies. Report the gross amounts; do not subtract any withheld amounts or tax-exempt portions. When making corrections, enter the correct gross amounts of the dividends in the white column. Use field 15 – Additional Information – to write Company name, Business ID, specific amount, and date when the payment of dividends commenced (started). If necessary, enter corrected withheld amounts in 6.1. We compute the taxable portions of the dividend income. The resulting amounts are shown in Section Three – Assessment Decision. Go to line 10.3 to report your receipts of dividends from listed companies outside Finland. Examples of dividend-distributing companies outside Finland: Nordea, TeliaSonera and Danisco. For more information, click Osinkotulojen verotus.

This line is intended for receipts of dividends from Finnish nonlisted companies. Report the gross amounts . Do not divide the amounts into earned-income and capital-income portions. If this line contains pre-completed amounts, they are the gross amounts. We compute the taxable earned-income and capital-income portions of the dividends. The resulting divisions will show in (the final version of) Section Three – Assessment.

When making corrections, enter the correct gross dividends in the white column. Use field 15 – Additional Information – to write.

Company name, Business ID, specific amount, and date when the payment of dividends commenced (started). If necessary, correct the amounts withheld in 6.1. We will divide the earned-income and capital-income portions of your dividends and compute the taxable income. You must report your dividends for the tax year when they were ready for payment to you . If you have received dividends from nonlisted companies, always fill out Form 13 if: you are a major shareholder and have used a company-owned house/apartment, or you have borrowed some money from the company.

Report any receipts of dividends from foreign nonlisted companies in line 10.3 (Capital income – investment income).

This space is for reporting the receipts of profit surplus from domestic listed cooperative societies. However, no such cooperativities exist at present, so leave the space blank.

Profit surplus from other cooperative societeties, 500 members or more.

An example of the income falling into this category is a distribution of profit in the form of interest payments on an amount of money you have invested in the founding capital of a cooperative.

The pre-completed lines show the gross profit surplus that you have received from domestic non-listed cooperative societies with at least 500 members. The Tax Administration performs the calculations as to how much of your income is taxable. Look up the amount on your Tax Decision.

Enter the gross amount of the profit surplus in 5.4 if you make corrections. Use field 15 – Additional Information to enter the following information:

Name of payer Payer’s Business ID Surplus amount Date when the amount was ready for payment.

If necessary, enter corrections to the withheld amounts shown on line 6.1.

Enter any profit surplus received from foreign payers on line 10.3 and specify them on Form 16 (Details on income from foreign sources).

The pre-completed lines show the gross profit surplus that you have received from domestic non-listed cooperative societies that have fewer than 500 members. They also show the parts taxable as earned income and capital income, respectively. They also show the amount that has been treated as restricted equity in the accounting system. As for the calculation of how much of your income is taxable, look up the relevant amount on your Tax Deciosion.

Enter the gross amount of the profit surplus in 5.5 if you make corrections. Use field 15 – Addiotional information to enter the following information:

Name of payer Payer’s Business ID Surplus amount Amount of your shares treated as restricted equity Date when the amount was ready for payment.

If necessary, enter corrections to the withheld amounts shown on line 6.1. The Tax Administration performs the calculations for dividing your surplus into earned income and capital income, and the calculations of how much of them is taxable.

Enter any profit surplus received from foreign payers on line 10.3 and specify them on Form 16 (Details on income from foreign sources).

6 Tax withheld on capital income and dividends.

When making corrections, enter the correct withholding in the white column. Use field 15 – Additional Information to give the name of the party who has withheld money, their Business ID, their address and the amounts withheld However, do not report prepayments of tax (ennakkovero; förskottskatt), supplementary payments of withholding tax, and withholding on your proceeds of selling timber. See Section Two of the Pre-completed return for more information. See the recorded amounts of prepayments and supplementary payments in line 13.1. See Section Two to look up the taxes withheld on your proceeds of selling timber.

7 Deductions from capital income.

This deduction has a de minimis standard of €50 . It is for the costs paid for the purpose of safe keeping, management and accounting for financial assets such as securities, shares etc. If you asset management costs exceed €50, enter the total amount, do not subtract the €50. When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write the names of the parties to whom you have paid the amounts.

Report any repayments of shareholder loans that you made during 2018. Enter the amounts in 7.2. Note: Special tax rules apply. Only report your 2018 repayments if the loan in question had been included in your taxable income for an earlier tax year, and if no more than five years have elapsed since you took the loan. When making corrections, enter the amount in the white column and use field 15 – Additional information to write Company name Business ID Repaid amount The tax year or years when the borrowing had been included in your taxable capital income.

This line is for reporting miscellaneous items, such as: aftermarket bonuses you have paid, other expenses, not interest, associated with borrowing money for the production of income, the total outlays of capital that entitle you to a tax relief on investments. Enter the expenses in the white column. Use field 15 – Additional Information to write the reasons why they are deductible.

This line is for reporting the paid interest on home loans i. e. those taken to finance a house or apartment used as the permanent residence of the taxpayer or family. Also reportable are any employer-subsidized low-interest loans in which the low rate of interest is regarded as a taxable fringe benefit equated with wages for tax purposes. When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write the principal and the interest, the name of your lender, loan code and your own portions of the principal and interest. If you find that Section Two shows an incorrect Loan purpose, give the correct purpose and the loan code in field 15.

You are a first-time homebuyer for tax purposes if the home loan is taken out to finance a home purchase, your ownership is at least 50%, and you have never previously owned.

50% of a home. When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write the amount of loan principal and interest, name of lender, serial number or code of the loan, and your specific shares of the principal and interest. If the words in Section Two – Specification do not accurately show the purpose of use for the borrowed money, use field 15 – Additional Information to correct it, and include the loan’s serial number or code. First-time homebuyers are entitled to a tax credit that is higher than the usual tax credit by two percentage points — it is valid during the year of moving in, and for nine years onwards (see Section 8 below for details).

This line is designed for reporting the paid interest on any loans taken for the purpose of generating taxable income , such as: Rental income Income from forestry operations Income from business profits if money has been borrowed for financing a shareholder-entrepreneur's purchase of company shares.

This line is designed for reporting the paid interest on any loans taken for the purpose of generating taxable income , such as: Rental income Income from forestry operations Income from business profits if money has been borrowed for financing a shareholder-entrepreneur's purchase of company shares.

If you have a debt because you have guaranteed someone else's obligations and the interest expenses for this debt are tax deductible, report them here.

If you are a co-owner of a tax consortium, you must also report your interest expenses on any debt connected with the agricultural or forestry operations of that consortium, or connected with other types of income of that consortium. When making corrections, use field 15 – Additional Information to write The principal and the interest, Lender, Loan code and your own portions of the principal and interest and Purpose of use of the loan. If you find that Section Two shows an incorrect loan purpose , use field 15 to give the correct purpose and the loan code. If you have a loan that you have taken as a shareholder in a business consortium, or an agricultural consortium, in order to finance your purchase of the share itself, write the name of the consortium, its Business ID, and the amounts of principal and interest. When making corrections to the information on a loan of a shareholder-entrepreneur, write the name and the Business ID of the company.

This line is for reporting the deductible premiums for voluntary pension insurance contracts and the deductible cash deposits to Individual Retirement Accounts . When the amounts are correctly pre-completed, you see the accepted total deduction in Section Three – Assessment Decision. If you make corrections, explain them in field 15 – Additional information. Only the actual beneficiary – not the spouse – can deduct the benefits. This means that no option to transfer this tax benefit to the spouse is available . EU / European Economic Area: If the pension insurance contract is made with an insurance company outside Finland, but within the EU/EEA, its premiums are tax-deductible because they are comparable to premiums paid to a Finnish insurance company.

Use this line if you are a shareholder of an agricultural consortium and it has made a loss for 2018. You can claim a deduction against capital income. Enter the name of the consortium, its Business ID, and the loss amount.

8 Tax credit for deficit in capital income.

The term ’deficit in capital income’ refers to a situation where the deductions from capital income (home-loan interest payments) are higher than the capital income itself. There is a tax credit available in this situation: 30% (32% for first-time homebuyers) will be credited against the taxpayer’s income taxes on earned income. This is called the ’Tax credit for a Deficit in capital income’ (alijäämähyvitys; underskottsgottgörelse). The maximum amount is €1,400 . However, families with children are entitled to higher tax credits : One child raises the amount by €400 and two or more children raise it by €800. If your income is not high enough to subtract the entire tax credit from your taxes, it can be carried over to the next tax year. So, you can receive it against future taxes on future capital income, and it can be carried forward to 10 subsequent tax years.

For more information, click Alijäämähyvitys.

Enter the number of children that make you eligible for the higher tax credit. To fill in the number means that you request the credit be given to you, not to your wife or husband. If you have at least two children, the increase is €400 for one child and €800 for more than one child. There are two alternatives: One spouse can have the entire increase, or if children are more than one, both spouses can share the increase, €400/€400. The spouses may agree upon this freely.

Tick the box if you want the credit to be transferred. This is relevant in cases where one spouse has not enough income and taxes from which to subtract the credit. The spouses have to request for the transfer of this amount. The final deadline to do so is 31 October 2018 i. e. before we close the 2018 assessment procedures .

9 Changes in family circumstances/child custody.

Concerns cases of divorce or separation. Fill in the blanks to write the date.

"For most of 2018, child(ren) has(have) been in my care and custody." Concerns cases of divorce or separation. Tick the box as appropriate.

10 Foreign income.

These lines are for the income you receive from foreign sources (including pension, other earned income and any capital income). When adding or correcting any amounts, You must additionally complete Form 16 and enclose it. The information you are expected to give on Form 16 includes further details on your received income and any foreign taxes you paid on it. The foreign-paid taxes must also be entered on line 11.1 (foreign taxes).

Report your gross pension benefits paid by payors outside Finland; do not subtract any foreign tax. You must additionally complete Form 16 and enclose it. The information on Form 16 includes further details on your pension income in foreign countries. Convert any foreign-currency amounts into € either at the 2018 average exchange rate of the European Central Bank or at the exchange rate actually used at payment. Two examples of 2018 average exchange rates/€ are below: Swedish crown 9.3535 SEK/€. Norwegian crown: 8.9496 NOK/€. For more 2018 average rates, click Valuuttakurssit Enter the taxes withheld or paid on your foreign pension income in line 11.1 (Foreign taxes). You must also include this when you complete Form 16.

In the case of Sweden-source pension income the Pre-Completed Tax Return shows amounts that we have received from Skatteverket – the Swedish tax Agency. Check this information carefully.

Note : no Swedish tax may have been withheld at all if a threshold amount has not been reached. For more information, click Toisesta Pohjoismaasta saatu eläke.

This line is for reporting the wages and fringe benefits that you have received from a foreign employer and for reporting any other earnings from foreign sources. You must additionally complete From 16 and enclose it. The information on From 16 includes further details on your work and income in foreign countries. Convert any foreign-currency amounts into € either at the 2018 average exchange rate of the European Central Bank or at the exchange rate actually used at payment.

Use this line to report any dividends from companies outside Finland, interest, profit-sharing and yield income from shares in the capital of a cooperative and/or investment fund. Examples of dividend-distributing companies outside Finland: Nordea, TeliaSonera and Danisco. If there has been a Finnish intermediary taking care of your dividend receipts, Section Two – Specification shows the amounts of tax at source that the payors have withheld before paying the net amounts to you. In this case, we have included the withholding in your tax assessment and Tax Decision. When making corrections, also complete Form 16 to report further details on the foreign-source dividends/other capital income. Enter any foreign-paid taxes in 11.1 (Foreign taxes). You must also include this when you complete Form 16. Form 16 ‒ Details on income from foreign sources If you have had capital gains or losses derived from foreign sources, see 4.3, 4.4 or 4.5 and 4.6 above. If you have had rental income derived from foreign sources, see 4.1 and 4.2 above.

11 Foreign taxes paid on foreign income.

Enter any taxes that you have paid on your foreign-source income. Convert any foreign-currency amounts into euros either at the 2018 average exchange rate of European Central Bank, or at the exchange rate actually used at payment. Also complete and enclose Form 16 in order to specify the foreign taxes. Form 16 ‒ Details on income from foreign sources The maximum credit given to a taxpayer for having paid tax in a foreign country is defined in the relevant bilateral tax treaty between Finland and the country concerned. Look up the maximum percentage rate in the treaty text and report the tax calculated according to the provisions of the tax treaty on this line (as the maximum amount you can report). You must do so even if you actually paid more tax to the foreign country. Example: the treaty between Finland and the other Nordic countries sets out 15% as the rate of tax on dividends. More information on Finland’s tax treaties in force. For 2018 average rates, click Valuuttakurssit.

12 Credits against tax.

The Tax Administration performs the calculations necessary for granting you a deduction for work income (työtulovähennys; arbetsinkomstavdrag), and a child tax credit automatically. Look up the amounts on your Tax Decision.

If you claim the tax credit for domestic help or domestic work, fill out Form 14A or Form 14B to give complete details. Enter the amount in 12.1 according to the instructions provided. Enclose the form. We will perform the calculations necessary to determine the tax-credit amounts. You must report the costs during the same year when you actually paid them (paid to your employee or paid the invoices of service provider companies). Note : each taxpayer (in the case of spouses) must file Form 14A/14B separately, because the credit is granted individually.

– A married couple has engaged the services of a house-cleaning company for €100 a week amounting to €5,200 as the annual total.

– The husband and wife agree to split the cost €2,600 each (as 50/50).

– Both spouses must complete separate Forms 14A reporting €5,200 as the total for the household, and €2,600 as their respective portions.

– They must each enter their own portions (the €2,600) in 12.1 and not subtract the de minimis threshold amount of €100.

If the country where work was done is another EEA country, not Finland, complete Form 14A and also a document giving proof that the foreign company has met its foreign tax obligations. Form 14C has been designed for this purpose. However, it is sufficient to file a local document issued by a foreign tax authority as proof that the foreign company has met its foreign tax obligations.

This line has pre-completed figures, derived from the database of Kela (the Social Insurance Institution). If you notice an error in the pre-completed information, contact Kela (telephone +35820 692 209) to give complete details and to request correction. The procedure requires the tax office to await Kela’s correction of the error. For more information, click Opintolainavähennys.

Fill in the blank space to write the number of children (born 1998 or later) for whom you have paid alimony or maintenance. Write the annual total. You are entitled to this tax credit if: Your payments are based on a Court ruling or a legally enforceable agreement. Your child has not turned 17 before 1 January 2018. The credit is ⅛ of the annual total, the maximum credit being €80/year per child. Go to field 15 – Additional information to give your children's dates of birth and their names. A note on the pre-completed information:Line 12.3 shows the amounts currently on record, i. e. already reported to us. So, if you have sent the details earlier, and the correct amounts are showing in line 12.1, you will not have to repeat the information. However, remember to check the pre-completed amounts carefully and if corrections are necessary, fill in the exact amounts as appropriate.

13 Prepayments and supplementary payments.

This line shows the amounts we have recorded as paid advances i. e. prepayments. They are already taken into account. If you have made a payment but it did not arrive on time to be recorded, you will receive a new, corrected Assessment Decision in the autumn, and we recommend that you check it carefully to make sure that the payments you made are acknowledged as they should be. If you have paid prepayments in connection with receiving some type of income (such as rental income), it is important that you make sure that you have correctly and fully reported the income itself.

14 Assets and liabilities.

Assets that you must report.

Real estate, property and buildings, whether located on leased or owned land, and the owned parcels of land itself. Shares in housing companies or building companies. Shares in other corporations, including limited liability companies and cooperative enterprises (except consumer memberships in cooperative enterprises or cooperative banks). Investment fund shares and shares in UCITS funds. Other securities (except bonds governed by the Act on the taxation at source on interest income, or similar EEA bonds). Shares in general and limited partnerships. Privileges of use regarding real property and buildings, housing-company shares and other securities. Assets situated in other countries must be reported. However, this reporting obligation does not concern other assets than those listed above, so you do not have to include cars, boats, household chattel etc.

The reporting should reflect the situation of 31 December 2018 . If you have assets located in.

foreign countries, you must include information on their existence in your tax return. Section Two – Specification lists the assets that the Tax Administration is aware of. However, the values of these assets are not specified. Therefore, when making corrections or additions you do not have to report any values.

Tick the box in 14.1 and write the corrections in field 15 – Additional Information, explaining the details such as types of assets, quantities owned, and descriptions. The cash values of the assets need not be specified, with the exception of bonds and other receivables for which you must report their nominal values.

Regarding real estate or buildings , you do not have to report any details unless there have been important changes, and you should add or correct the existing details. To do this online, launch the "Kiinteistötiedot verkossa" e-Service ("Real Estate Details on the Web", which only works in Finnish and Swedish), or complete the correction form enclosed with your Real Estate Tax slip.

To use the e-Service it is required that you have received a real estate tax Decision by post. If you have not received it, print out the corrections section of the tax return form in order to add some details or correct them.

If you are a self-employed individual or a farmer, you have to report your assets on Form 5 or Form 2 respectively.

Report your debts if your lender is one of the following: Bank or other financial institution State of Finland Local district Insurance company, pension institution Personnel service office – "bank" Employer's name. The reporting of other borrowing is necessary only in the case that the interest is tax deductible. See Section Two – Specification under heading ‘7’ for details. When making corrections, use field 15 to write Lender's name Debt principal Purpose of use.

Tick this box as appropriate.

15 Additional information.

This is a field for any precise information to back up something that you have added or corrected. Use this field also for adding any specifics, such as the name of a tax representative or attorney, his or her address etc.

Special instructions to users of paper forms.

Write in the white columns only. Field 15 – Additional information is for any free text you want to add. Do not enter other than your own portions of the income and expenses (such as rental income and deductible expenses relating to it, when you actually are a co-owner of the rented house so you do not get all the income yourself, and such as Tax credit for domestic costs when you actually share the expenses with your spouse). When you use the paper form, do not forget to enclose the mandatory enclosures (such as the rental income form, Tax credit for domestic costs form, forms that have to do with stock market trading, forms that have to do with your foreign income). Transfer the transferable amounts correctly from every enclosure to the main tax return. Follow the instructions. Send the enclosures and the main form in the same envelope. Authorise the main tax return form (Section One) with your signature and send it to us by post. Keep all the other sections, do not send them back. Use the address printed on the form.

Important reminders:

Write your name and personal identity code clearly on all the pages of the forms & enclosures. Acceptable as tax return forms and enclosures are only the forms you have received from the Tax Administration by post or downloaded from tax. fi. Do not use staplers to bind them together. Forms marked for the 2018 taxable year are what you must use. Do not enclose any receipts, invoices, vouchers or other documents . We will request them later if necessary.

List of enclosure forms.

Taxpayers who are nonresidents in Finland – What to report.

Tax return forms are only for:

Reporting pension income from a Finnish source, including voluntary pension contracts and individual retirement accounts with long-term saving, and other Finland-sourced income not taxed at source, such as rental income from a building, real property or Finnish housing-company shares and capital gains derived from sales of assets. Reporting fixed assets or real property located in Finland, holdings of shares in Finnish housing companies or building companies, possession of privileges of use regarding real property, buildings or housing company, and reporting any shares in Finnish consortia. Reporting any debts with payments of interest being tax deductible in Finland. Reporting any wages, subject to tax at source, received for work in Finland as a leased employee.

Please go over the Pre-completed tax return form carefully to make sure that all of the above amounts are true and correct. Correct any errors and omissions.

Note that Form 2 is for farming/agriculture, Form 2C for forestry, and Form 5 for business operations.

Progressive taxation of a nonresident's earned income available on request.

If you are a nonresident and you have previously asked for progressive taxation of your earned income when you requested a tax card for withholding, please check all the pre-printed amounts of income and deductions. Make corrections and additions as necessary.

You can still ask for progressive taxation. You do this when you file the income tax return. Read more information on nonresidents' taxation. Your tax return must include a complete report of your taxable income and deductions for 2018 from Finland and from your country of residence, too.

Facts about outstanding amounts and tax refunds.

If your paid-in prepayments or withholding amounts to more than your actual 2018 tax liability, you are due a refund . If you have let us know your bank account number we will direct-deposit it in late November 2018. Refunds earn interest before they are paid. During the 2018 calendar year, the rate of interest.

on refunds is 0.5% per annum. It is treated as tax-exempt income. You must pay outstanding tax , if your actual 2018 tax liability turns out to be higher than your paid-in prepayments or withholding. Those who have more than €170 outstanding can pay their tax debt in two installments. The first due date is 25 November 2018 and the second due date 1 February 2017. You have the option of paying by e-invoice or direct payment. Make thenecessary agreement with your bank, or request your e-banking service to give you an e-invoice. If you have previously agreed to pay Real Estate Taxes by e-invoice or direct payment, any outstanding back taxes may also be payable by e-invoice or direct payment unless you refuse. To do so, you must declare that you cancel the e-invoice or direct payment. However, such cancellation will also cancel your e-invoice or direct payment of the Real Estate Tax. Outstanding amounts are subject to interest accrual if more than €4,788 is outstanding. The rate is.

0.5% per annum for amounts up to €10,000 and 2.5% for amounts above €10,000. If you want to reduce the amount of interest you must pay on your debt for the 2018 taxable year, you have up to 30 September 2018 to send us a supplementary prepayment. If you have received the bank transfer forms with your Pre-Completed Tax Return, you can pay them earlier than what is indicated on the due dates printed on them. The last day to do so is also 30 September 2018. If you settle any of your debt by 30 September 2018 you will receive a revised Assessment Decision and new bank forms on which your total debt is adjusted accordingly. If you still must pay an outstanding amount, its due date is in November 2018 (first installment). The official end date of the 2018 assessment season is 31 October 2018.

Bank account number.

Let the Tax Administration know your current bank account number if you haven't done so before, or if your bank account has changed. You can do it online via the Tax Return on the Web e-Service as long as it is open, i. e. up to the deadline date of your tax return filing.

To give us the account number later, log in to the e-Service at vero. fi/tilinumero.

Logging in to both e-services requires personal e-banking identifiers or a personal microchip ID card and a card-reader device.

Use the IBAN format, found on your bank correspondence and bank statements.

Bank accounts of an estate of a deceased person.

There is no online e-service available for notifying the Tax Administration of these account numbers. A letter of authorisation signed by all the the estate's shareholders is required for it.