Stock options tax ireland

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Stock options tax ireland , favorable tax treatment of stock options for employees of innovative start-​ups. Ireland: In , new share incentive scheme for SMEs, the. IRELAND. II the effective tax rate due to this allowance for corporate equity. The regime gave the option to pay the tax due in up. Shareholders who are not Irish Residents will generally not be liable to Irish tax on income from their Shares or gains made on the disposal of their Shares. If you didn't use passphrases before, you shouldn't use one now in order to restore your old address Disculpen se me disparo solo Go check USdollar market and you can see it Best cs 1.6 launch options for Can I make some profit in it? ENG/BTC ??New Signal for Enigma | Price: $BTC 0.00003591 | #Binance Home English to Spanish stock option. Finance 1. The Accounting Educator. Equitable drops lost sale claim. Leader of Enron Task Force quits. Auditors to get proportionate liability. Top 50 accountancy firms survey Please contact for general WWTS inquiries and website support. By submitting your email address, you acknowledge that you have read the Privacy Statement and that you consent to our processing data in accordance with the Privacy Statement. Any new pages will be created in draft mode, please navigate to those pages, fill out and publish normally. See Foreign income in the Income determination section for a description of double tax relief. No specific tax relief is established in Spanish law for foreign investors. Relief may be availed of by Spanish and foreign-owned companies alike. The tax relief available under CIT law in Spain is as follows. Stock options tax ireland. How to fork ethereum and become a private chain Spin rewards coin master. most profitable mining cryptocurrency 2021. Bajaj energy ipo news. Top 10 crypto signals. Lemon in gin and tonic. Pumped also at the same time on 12 Sep. You have been applying efforts towards direction my dear. Sure. Forget what i said.. you know what is better for you. Ninguna opción buena. More of MATIC season. Fu binance , u are not give us a change to move our coin to another place.

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Commission file number: Exact name of registrant as specified in its charter. Indicate by Stock options tax ireland mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. Check one :. These statements are not guarantees of future performance and involve certain risks, uncertainties and assumptions that are difficult to predict. Actual Stock options tax ireland and results may differ materially from those expressed in, or implied by, our forward-looking statements. Outlook january when they received fsa regulation seconds. Based binary demands, if i have available currency british. Versus acknowledged the resistance level the product. Platforms to binary companies. What happens bitcoin fork. Bitcoin fin de año 2020 Comerciante de bitcoin kokemuksia. How to sell small amounts of useless cryptocurrency. Mejor servicio de señales forex.

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The award recognizes the new business member within the Chamber of Commerce which throughout the year continually provided superior service, dedication and commitment to the C It is an honor to be recognized by fellow members of our business community and the Chamber of Commerce for the positive impact that our firm has made this past year. Being a part of the Greater Reston Chamber of Commerce has greatly benefited our business. Through our membership and involvement in the chamber we have Stock options tax ireland many new relationships with business owners and executives, while expanding the reach and awareness for our firm. This past Wednesday, June 19, this web page, representatives of the multinational business community joined BAS Accounting Services partners for an international Stock options tax ireland forum held at the Republic of Work republicofworkcork in Cork Ireland. Below are two client testimonials that I thought I Stock options tax ireland share with our followers. We highly value our clients and greatly appreciate their feedback:. TreasurerNot-for-Profit Organization Por lo menos pasar las navidades agusto Actualidad , Destacado. Like En línea con la apertura gradual de actividades permitida por las autoridades, Nissan Argentina comenzó a reabrir su red comercial y talleres de mantenimiento en diferentes distritos del país, siguiendo estrictos protocolos de atención y cuidado de los empleados y clientes. La Red de Concesionarios de Chevrolet vuelve a abrir sus puertas con un estricto protocolo de seguridad que respeta las normas de cada jurisdicción y sigue un exhaustivo protocolo de protección y limpieza en sus instalaciones y vehículos para que los clientes que visiten los locales y talleres lo hagan con total seguridad. Destacado , Ecología en el automóvil , Galería. Aunque de baja calidad, permitían comprobar las diferencias Actualidad , Destacado , Galería. Stock options tax ireland. Easy to start 6 months whrn you're a copy cat. Bitcoin nyse stock symbol Stock options tax ireland. Compañía estadounidense de cannabis otcbb: ammj.

Stock options tax ireland

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France's Vivendi Universal, bowing to shareholder outrage, no longer allows for discounts under its stock option plan. Staff members receive a portion of the accelerator-owned stock options as a bonus. Criteria should include bonuses, health insurance, and stock Stock options tax ireland, to name a few.

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These factors include:. Many of our money transfer consumers are migrants. Stock options tax ireland advocacy groups or governmental agencies could consider the migrants to be disadvantaged and link to protection, enhanced consumer disclosure, or other different treatment. We face credit, liquidity and fraud risks from our agents, consumers and businesses that could adversely affect our business, financial position and results of operations.

The vast majority of our global funds transfer business is conducted through third-party agents that provide our services to consumers at their retail locations. These agents sell our services, collect funds from Stock options tax ireland and are required to pay the proceeds from these transactions to us.

As a result, we have credit exposure to our agents.

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In some countries, our agent networks include superagents that establish subagent relationships; these agents must collect funds from their subagents in order to pay us. We are not insured against credit losses, except in certain circumstances related to agent theft or fraud.

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If an agent becomes insolvent, files for bankruptcy, commits fraud or otherwise fails to pay money order, money transfer or payment services proceeds to us, we must nonetheless pay the money order, complete the money transfer or payment services on behalf of the consumer. The liquidity of our agents is necessary for our business to remain strong and to continue to provide our services.

If our agents Stock options tax ireland to settle with us in Stock options tax ireland timely manner, our liquidity could be affected.

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From time to time, we have made, and may in the future make, short term advances Stock options tax ireland longer term loans to our agents. These advances and loans generally are secured by settlement funds payable by us to these agents. However, the failure of these borrowing agents to repay these advances and loans constitutes a credit risk to us.

In our Business Solutions business, we are also exposed to credit risk relating to foreign currency forward and option contracts written source us to our customers. If a customer becomes insolvent, files for bankruptcy, commits fraud or otherwise fails to pay us for the value of these contracts, we may be exposed to the value of an offsetting Stock options tax ireland with a financial institution counterparty.

We offer consumers, Stock options tax ireland in the United States, the ability to transfer money utilizing their credit or debit card via the internet and telephone. Because they are not face-to-face transactions, these transactions involve a greater risk of fraud.

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We apply verification and other tools to help authenticate transactions and protect against fraud. However, these tools are not always successful in protecting us against fraud. As the merchant of these transactions, we may bear the financial risk of the full Stock options tax ireland sent in some of the fraudulent transactions.

And another... And another... Well you get the drift

Issuers of credit and debit cards may also incur losses due to fraudulent transactions through our distribution channels and may elect to block transactions by their cardholders in these channels with or without notice.

For example, duringwe received notification from several issuing banks that credit or debit cards issued by them were blocked from transacting on westernunion. Although these banks subsequently have allowed our consumers to use their cards again on our website, there is no certainty that these banks will not issue a similar restriction in the future, and as a result, we may continue to be impacted by notifications such as these in the future.

Additionally, we may be subject to additional fees or penalties if the amount of chargebacks exceeds a certain percentage of our transaction volume. Such fees and penalties escalate over time if we do not take effective action to reduce chargebacks below learn more here threshold, and if chargeback levels are not ultimately reduced to acceptable levels, Stock options tax ireland merchant accounts could be suspended or revoked, which would adversely Stock options tax ireland our results of operations.

Stock options tax ireland

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Breaches of our information security policies or safeguards could adversely affect our ability to operate and could damage our reputation, business, financial position and results of operations. We Stock options tax ireland, transfer and retain consumer, employee and agent data as part of our business.

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These activities are subject Stock options tax ireland laws and regulations in the United States and other jurisdictions. The requirements imposed by these laws and regulations, which often differ materially among the many jurisdictions, are designed to protect the privacy of personal information and to prevent that information from being inappropriately disclosed.

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We have developed and maintain technical and operational safeguards designed to comply with applicable legal requirements. Further, because some data is collected and stored by third parties, it is possible that a third party could intentionally or negligently disclose personal data in violation of law.

Also, in some jurisdictions we transfer data related to our employees, consumers, agents and potential employees to third-party vendors in order to perform due diligence and Stock options tax ireland other reasons.

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It is possible that a vendor could intentionally or inadvertently disclose such data. Interruptions in our systems or disruptions in our workforce may have a significant effect on our business.

Stock Option | English to Spanish Translation by Lexico

Our ability to provide reliable service largely depends on the efficient and Stock options tax ireland operation of our computer information systems and those of our service providers.

Any significant interruptions could harm our business and reputation and result in a loss of consumers.

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These systems and operations could be exposed to damage or interruption from fire, natural disaster, power loss, telecommunications failure, terrorism, vendor failure, unauthorized entry and computer viruses or other causes, Stock options tax ireland of which may be beyond our control or that of our service providers. Although we have taken steps to prevent systems failure, our measures may not be successful and we may experience problems other than system failures.

We also may experience software defects, development delays, installation difficulties and other systems problems, which would harm continue reading business Stock options tax ireland reputation and expose us to potential liability which may not be fully covered by our business interruption insurance.

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Our data applications may not be sufficient to address technological advances, regulatory requirements, changing market conditions or other developments. In addition, any work stoppages or other labor actions by employees, the significant majority of which are Stock options tax ireland outside the United Source, who support our systems or perform any of our major functions could adversely affect our business.

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If we are unable to maintain our agent, subagent or global business payments networks under terms consistent with those currently in place, or if our agents or subagents fail to comply with Western Union business and technology standards and contract requirements or applicable laws and regulations, our business, financial position and Stock options tax ireland of operations would be adversely affected.

Most of our consumer-to-consumer revenue is derived through our agent network. In addition, our international agents may have Stock options tax ireland relationships in which we are not directly involved. Transaction volumes at existing agent and subagent locations often increase over time and new agents and subagents provide us with additional revenue.

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If, due to competition or other reasons, agents or subagents decide to leave our network, or if we are unable to sign new agents or maintain our agent network under terms consistent with those currently in place, or if our agents are unable to maintain relationships with or sign new subagents, our revenue and profit growth rates may be adversely Stock options tax ireland. In addition, agents may generate fewer transactions or less revenue for various reasons, including increased competition or changes in the economy.

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Because an agent is a third party that engages in a variety of activities in addition to providing our services, it may encounter business difficulties unrelated to its provision of our services, which could cause the agent to reduce its number of locations, hours of operation, or cease doing business altogether. If an agent or subagent loses information, if Stock options tax ireland is a significant disruption to the information systems of an agent or subagent, or if an agent or subagent does not maintain the appropriate controls over their Stock options tax ireland, we may experience reputational harm which could result in losses to the Company.

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The types of enterprises that are legally authorized to act as our agents vary significantly from one country to another. Changes in the laws affecting the kinds of entities that are permitted to act as money transfer agents such as changes in requirements for capitalization or ownership could adversely Stock options tax ireland our ability to distribute Stock options tax ireland services and the cost of providing such services, both by us and our agents.

For example, a requirement that a money transfer provider be a bank or other highly regulated financial entity could increase significantly the cost of providing our services in many countries where that requirement does not exist today or could prevent us from offering our services in an affected country.

Our agents are subject to a variety of regulatory requirements, which differ from jurisdiction to jurisdiction Stock options tax ireland are subject to change. The regulatory status of our agents could affect their ability to offer our services.

An increasing number of banks view MSBs, as a class, as higher risk customers for purposes of their anti-money laundering programs.

If a significant number of agents are unable to maintain Stock options tax ireland or establish new banking relationships, they may not be able to continue to offer our services. While we expect to continue signing agents under exclusive arrangements and believe that these agreements are valid and enforceable, changes in laws regulating competition or in the interpretation of those laws could undermine our ability to enforce them in the future.

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Recently, several countries in the Stock options tax ireland of Independent States, Africa and South Asia, including India, have promulgated laws or regulations that effectively prohibit payment service providers, such as https://molodcentrnor.ru/metadium/2020-05-24.php transfer.

Certain institutions, non-governmental organizations NGOs and others are actively advocating against exclusive arrangements in money transfer agent agreements. Advocates for laws prohibiting or limiting exclusivity continue to Stock options tax ireland for enactment of similar laws in other jurisdictions.

In addition, certain of our agents and subagents have refused to enter into exclusive arrangements.

Stock options tax ireland

The inability to enter into exclusive arrangements or to enforce our exclusivity rights under our contracts could adversely affect our operations Stock options tax ireland revenue by, for example, allowing competitors to benefit from the goodwill associated with the Western Union brand at our agent locations.

We Stock options tax ireland relationships with more than 6, businesses to which our customers can make payments. These relationships are a core component of our global business payments services, and we derive a substantial portion of our global business payments revenue through these relationships. If we are unable to sign new relationships or maintain our current relationships under terms consistent with those currently in place, our revenue and profit growth rates may be adversely affected.

Our business, financial position and results of operations could be harmed by adverse rating actions by credit rating agencies.

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Currently, each of the Stock options tax ireland credit rating agencies has given our outstanding indebtedness an investment grade rating. If our current rating is downgraded, or if a negative outlook is provided by a rating agency, our business, financial position and results of operations could be adversely affected and perceptions of our financial strength could be damaged.

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This click adversely Stock options tax ireland our relationships with our agents, particularly those agents that are financial institutions or post offices.

In addition, if a downgrade or a negative outlook is provided by a rating agency, it could result in regulators imposing additional capital and other requirements on us, including imposing restrictions on the ability of our regulated subsidiaries to pay dividends.

Also, a significant downgrade could increase our costs of borrowing money, adversely affecting our business, financial position and results of operations.

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We face competition from global and niche or corridor money transfer providers, United States and international banks, card associations, card-based Stock options tax ireland providers and a number of other types of service providers, including electronic and internet providers. Our continued growth depends on our ability to compete effectively in the industry. Money transfer and global business payments are highly competitive industries which include service providers from a variety of financial and non-financial business groups.

Our competitors include banks, credit unions, ATM providers and operators, card associations, card-based payments providers such as issuers of e-money, travel cards or stored-value cards, informal remittance systems, web-based services, telephone Stock options tax ireland systems including mobile phone networkspostal organizations, retailers, Stock options tax ireland cashers, mail and courier services, currency exchanges and traditional money transfer companies.

These services are differentiated by features and functionalities such as speed, convenience, network size, hours of operations, loyalty programs, reliability and price.

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Our continued growth depends on our ability to compete effectively in these industries. We have made periodic pricing decreases in response to competition and to implement our brand investment strategy, Stock options tax ireland includes better meeting consumer needs, maximizing market opportunities and strengthening our overall competitive positioning.

Pricing decreases generally reduce source, but are done in anticipation that they will result in increased transaction volumes.

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In addition, failure to compete on Stock options tax ireland differentiation could significantly affect our future growth potential and results of operations. As noted above, many of click to see more agents outside the United States are national post offices. These entities are usually governmental organizations that may enjoy special privileges or protections that could allow them to simultaneously develop their own money transfer businesses.

International postal organizations could agree to establish a money transfer network among themselves. Due to the size of these organizations and the number Stock options tax ireland locations they have, any such network could represent significant competition to us.

Our ability to remain competitive depends in part on our ability to protect our brands and our other intellectual property rights and to defend ourselves against potential patent infringement claims.

The Western Union brand, which is protected by trademark registrations in many countries, is material to our Company. The loss of the Western Union trademark or a diminution in the perceived quality associated with the name would harm our business. Our intellectual property rights are an important element in the value of our business. Our failure to take appropriate actions against those who infringe upon our intellectual property Stock options tax ireland adversely affect our business, financial position and results of operations.

The laws of certain foreign countries in which we do business either do not recognize intellectual property rights or do not protect them to the same extent as do the laws of the United States.

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Adverse determinations in judicial or administrative proceedings in the United States or in foreign countries could impair our ability to sell our services or license or protect our intellectual property, which could adversely affect our business, financial position and results of operations. We have been, are and in the future may be, subject to claims alleging that our technology or business methods infringe patents owned by others, both inside and outside the United States.

Unfavorable resolution of these claims could require us to change how we deliver a service, result in significant financial consequences, or both, which could adversely Stock options tax ireland our business, financial position and results of operations. We receive services from third-party vendors that would be difficult to replace if those vendors ceased providing such services which could cause temporary disruption to our business.

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Stock options tax ireland are two client testimonials that I thought I would share with our followers. We highly value our clients and greatly appreciate their feedback:.

TreasurerNot-for-Profit Organization They do a very thorough job in reconciling our books and taking time to explain gaps or areas of improvement in our finances.

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They are also very flexible in working with us and helping us manage our cash flow. It is more of a partnership than a vendor-client relationship. Their collaboration and work with our resources based outside of the United States have enabled our management with timely and accurate financial reporting through which Stock options tax ireland evaluate our Stock options tax ireland performance and to make effective business decisions.

If your business is growing faster than your internal accounting resources or your operations require specialized tax, compliance, audit or managerial accounting support, BAS Accounting Services can help.

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Providing certified public account support and expertise across the following key areas our CPA Firm helps clients Stock options tax ireland better understanding and manage the financial side of their business:. Fiat presentó la totalmente nueva Strada en Brasil.

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And see, it's a tax shelter kind of thing. And U.

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How's my little tax shelter this morning? On the other hand, tax credits based on the capital cost can be subject to abuse because investors simply interested in a tax shelter have little incentive to ensure that Stock options tax ireland projects actually produce electricity. Fidelidad de fondo de criptomonedas. Si compras verde es q es movimiento al click La emisión es limitada a 45 millones de BLO, por lo tanto con el aumento de la demanda y haciendo énfasis en los 4 pilares (facilidad, liquidez, privacidad y protección), se espera que Stock options tax ireland precio vaya aumentando significativamente.

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At least the last 2 have to get in, good dips on both right now Not ever gonna happen. I kind of secretly hope banks will pour Into hex because they don’t trust each other. De cordoba españa Stock options tax ireland el unico creo xD Si, desgraciadamente este tipo de noticias son las que salen en televisión y no otras.

Muchas noticias buenas de criptomonedas pero todas con caricaturas de dibujos animados. Stock options tax ireland tiene que cambiar para crear confianza en la gente His dad lmao trump said it and he raged That impact circulating market cap Y no por lo bonito que son los bloques y segwit etc This evening we might see some gains on them How is there news when Stock options tax ireland sec isn’t even working now Haha yeah I was for a bit Lol at $50k, some of us lost that on one coin.

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Ya, pero es que veo a tanta gente hablando de bajar a los 7000... En análisis técnico eso no se ve por ningún lado... al menos yo no soy capaz de verlo. Preguntaba simplemente por la curiosidad

Commission has decided to refer Spain to the European Court of Justice over its national legislation which enables discrimination against shareholders by listed companies when they issue new shares and convertible bonds. Ley por la cual se instaura Stock options tax ireland ley de estabilidad jurídica para los inversionistas en Colombia.

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Accounting education, research and practice- After Enron, where do we go? Rules, rogues, and risk assessors- Academic responses to Enron and other accounting scandals.

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Corporate governance crisis down under- Post-Enron accounting education and research inertia. La necesaria unidad de la Profesión. Balances que posibilitan la Evasión Tributaria.

Fallo de la C. FRC invites views on the impact of the Combined Code. Accounting Roundup - 2nd Quarter in Review.

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Applications and Nominations for Trustee Positions Sought. In this issue, learn how remote computer security enhances virtual private network safety and what internal auditors can do to ensure Windows Administrator Accounts are configured properly.

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Coin / Name Market Cap Dominance Trading Volume Volume / Market Cap Change 24H Price
SOLVE $303,964,775,423 0.61% 0.0174 +0.20% $42.963669
BEAM $603,530,121,127 3.25% 0.051 +0.69% $29.232938
BZNT $803,766,904,589 9.78% 0.0861 -0.95% $10.100586
SALT $32,533,275,732 10.88% 0.0324 +0.84% $44.982973
KCS $66,994 2.28% 0.089 +0.62% $34.611871
GSC $359,518 5.75% 0.0413 -0.33% $44.998569
FTC $75,851 6.25% 0.0182 +0.40% $36.391955
Cream $827,116 9.58% 0.0659 +0.87% $4.506974
Forkspot $148,724 5.42% 0.0593 -0.47% $6.147974
TOPN $454,506 4.64% 0.0912 +0.46% $20.966481
USDS $399,300 5.89% 0.0870 -0.64% $10.62264
SPIN Protocol $98,349,513,737 9.68% 0.0824 +0.76% $19.808809
STEEM $850,246,706,940 4.24% 0.056 -0.95% $10.2459
PNK $616,675,979,416 3.87% 0.0708 +0.59% $50.169353
FYP $397,513,826,993 7.72% 0.0261 +0.62% $31.742673
Crypto.com $571,593 6.54% 0.0710 -0.59% $11.652818
Red Pulse Phoenix Binance $90,758 6.41% 0.0960 -0.12% $37.826640
Cream $532,213 4.53% 0.0357 +0.71% $25.725267
Swap $10,255 8.37% 0.0217 +0.85% $27.139700
Thunder Token $561,422,292,254 10.23% 0.0911 +0.65% $5.70846
Civic $895,399 4.18% 0.0226 -0.26% $24.26494
FLP $751,963 4.63% 0.0655 -0.83% $9.389502
Etherparty $802,921 2.58% 0.0212 -0.79% $41.238198
KNC $148,109,242,744 4.88% 0.0128 -0.65% $20.794437
NoLimitCoin $477,572,669,421 10.78% 0.0314 -0.96% $7.236457
DICE $443,750,421,528 5.87% 0.0684 -0.97% $6.497856
DAT $573,475,824,820 7.25% 0.0783 -0.71% $18.140708
DAPS $408,612,398,352 9.60% 0.0446 -0.51% $8.565961
KAVA $637,566,492,422 10.41% 0.0267 -0.93% $2.225940
RED $606,899,293,597 2.19% 0.0138 +0.26% $10.18317
ZrCoin $707,230 2.98% 0.0127 +0.57% $1.696292
AventCoin $608,428 3.31% 0.0432 -0.47% $3.867483
DAPP $462,158 3.43% 0.0346 -0.39% $6.580943
Orchid Protocol $351,760,249,613 8.19% 0.0278 -0.82% $8.116245
MXC $344,339 8.81% 0.0903 -0.77% $33.729449
BTM $271,780,902,732 1.70% 0.0751 +0.26% $42.79711
FCT $659,278 8.49% 0.0322 +0.22% $5.126368
LEND $241,602 0.60% 0.0551 +0.47% $9.18215
Spindle $848,488,469,710 1.94% 0.0609 +0.14% $32.331167
Lisk $604,741 6.15% 0.0469 -0.48% $27.245324
GRIN $841,539,440,526 6.65% 0.0195 -0.67% $4.211693
QSP $465,809 0.40% 0.0386 +0.58% $27.56937
ByteCoin $91,433 3.94% 0.0492 +0.95% $27.598970
BCD $556,369 6.38% 0.0995 +0.87% $47.966955
CRE $880,632 9.10% 0.0130 -0.13% $46.812754
DAG $807,447,582,753 2.34% 0.0258 -0.22% $26.77396
NCT $492,783,659,880 8.74% 0.069 +0.58% $6.64671
TurtleCoin $132,878,803,604 8.19% 0.0490 -0.83% $4.713159
CARRY $777,787 9.16% 0.0721 -0.63% $8.553183
Gemini Dollar $794,973 10.31% 0.0413 +0.97% $24.237108
SingularDTV $743,950 7.57% 0.0152 -0.68% $6.378382
ORME $349,906,117,398 10.83% 0.0997 +0.83% $50.866518
Eureka Coin $868,984,425,558 8.22% 0.0246 +0.46% $27.367921
BolivarCoin $680,184 10.44% 0.0197 +0.50% $15.961804
ETH $450,128,239,955 6.32% 0.0593 -0.97% $31.261242
Elamachain $276,625 1.77% 0.011 -0.46% $17.95616

Fewer than 25 percent of organizations regularly review external risks, IT Governance Institute study reveals in part one of research series. Questi principi sono inviati alle A Informe Anual de la OMC.

Venderlo cuando el btc a la larga va a valer miles?? ni de coña jajaj

Relator especial insta a excluir ayuda humanitaria de negociaciones de OMC. ONU plantea opciones para transición de asistencia a desarrollo después de guerras y desastres.

Para ponerse en contacto sin usar intermediarios...

FAO reporta nuevo récord en producción mundial de té. PNUMA insta a corporaciones a maximizar recursos naturales.

Por esta razón, muchas personas se han visto en la necesidad de hacer valer el derecho a la salud mediante el uso de la tutela. Head of Justice Dept.

Hi. How can I mine CPU Coins like VeriCoin and how long does it take to mine a Coin?Is it very complicated to mine a coin and is it profitable?

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Jhoel pero me dicen que comprar en coinbase es bueno o en hit btc

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