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Saturday, 15 December 2012
Top body wants halt in global accounting alignment
LONDON (Reuters) - Stumbling efforts to align global book-keeping rules for investors should be halted and focus shifted to forging top quality standards, a leading accounting body said on Tuesday.
The London-based ICAEW called for the first time for the International Accounting Standards Board (IASB), whose rules are used in over 100 countries, to end a decade-long "convergence" project with its U.S. counterpart, the FASB.
It is the latest sign of growing frustration at how the alignment efforts, called for by world leaders, have stumbled as the United States drags its feet over adopting IASB rules.
Nigel Sleigh-Johnson, head of the ICAEW's financial reporting faculty, said in a report to be published on Wednesday the era of convergence should be ended.
The IASB should concentrate on forging top quality rules for countries that apply its standards, known as IFRS, he said.
"It is better that the IASB and FASB boards issue separate standards, than deliver unsatisfactory compromise solutions or do nothing at all," Sleigh-Johnson said.
The IASB and FASB have been locked in joint board meetings for a decade to forge what the Group of 20 countries (G20) call a single set of high quality common standards.
Bringing the world's biggest capital market on board is seen as turning IASB into a truly global standard setter but industry officials already point out that new capital raising is already shifting east to Asia and the United States will become relatively less important.
The IASB has just opened its first overseas office in Tokyo.
The deadline for convergence has been pushed back several times due to clashes over key rules, and has now been set for mid-2013 though few believe this will be met.
"The G20 should end its calls for convergence and play a more active role in promoting the adoption of IFRS. As a minimum listed companies should be given the option of reporting under IFRS," Sleigh-Johnson said.
"IFRS already has a global impact and that will not change. So there is no longer any risk of IFRS disintegrating as a result of a standstill in the United States," he said.
There are four Americans on the IASB board and Hoogervorst faces calls for a cull in favour of giving seats to countries that apply IFRS, such as Canada.
Membership of the IASB's monitoring board, made up of regulators and other public interest officials, will also depend in future on applying or committing to apply IFRS rules.
"I believe the United States should remain an important participant in our institutions and activities. But obviously, U.S. influence will be commensurate with its commitment to our standards," Hoogervorst said in his speech.
The ICAEW said it is likely to prove untenable for countries to hold out and stick to national accounting rules.
Smaller, domestically-focused U.S. companies fear high costs in switching to IFRS and Congress is also leery of handing over regulatory sovereignty in a crucial area to a foreign body.
Wednesday, 19 September 2012
UN team to make case against Pakistan
UN team to make case against Pakistan
Move to trigger insurgency in Balochistan
Report to pave way for UNSC resolution supporting terrorists
Dated: September 12
The Punjab Forum on Wednesday said the arrival of United Nations working group on enforced or involuntary disappearances to evaluate the case of missing persons is a conspiracy to dismember Pakistan.
This is a plot to defame security forces, make case against FC and ISI, increase international pressure on country, support Indian propaganda against Pakistan, and to boost stance of terrorists in Balochistan, it said.
Actually, the hidden agenda of UN team is to make a case against Pakistan, trigger insurgency in Balochistan and pave way for UNSC resolution supporting terrorists, said Baig Raj, President Punjab Forum while speaking at a hurriedly called meeting.
He said that the UN team has arrived to internationalise Balochistan issue but the government is trying to deceive people by saying that the scope of UN probe is stretched across the country.
He said that our foreign ministry is serving purpose of foreigners which must be asked as to who took the decision to allow UN team to visit Pakistan and what are the motives behind granting permission.
Spy agencies should launch a probe to uncover the perpetrators of the conspiracy and courts should award exemplary punishments to the traitors, he demanded.
Baig Raj said that UN Commission on Human Rights is nothing but a US foreign policy tool which has remained unconcerned about atrocities against Muslims in India, Burma, Palestine, Iraq and Afghanistan.
The UN team should also probe ferrari camps, terrorist training camps in Afghanistan, meet the heirs of thousands of settlers killed in Balochistan and those killed in drone attacks, he demanded.
He said that a Special Parliamentary Committee on missing persons was formed in May while a Judicial Commission headed Justice (Retd) Javed Iqbal is working on the issue.
The CJP is holding a number of hearings in Quetta on the issue; therefore there was no need for a UN working group which is interference in the internal matters of Pakistan.
The Commission is here on the behest of vested interests of foreign powers and some local leaders who would try to influence the investigations and outcome which will add to the propaganda against Pakistan.
Baig Raj said that hearing on Balochistan in the US House of Representatives and tabling of a resolution seeking right of self-determination for people of Balochistan avoided the fact remains that only two tribes in Balochistan are involved in insurgency while rest of Baloch people are patriot.
He said why the world becomes uneasy when noose is tightened against terrorists who want to dismember Pakistan.
UN team should also divulge names of 26 countries fuelling insurgency in Pakistan, he said.
--
Baig Raj
President, Punjab Forum
(For political & economic rights of Punjab)
0300-5355563
Wednesday, 5 September 2012
Energy minister should accept failures, resign
Petro hike proves Govt’s indifference towards masses
Energy minister should accept failures, resign
Govt snatches away right of people to live
Sept 02
The Pakistan Economy Watch (PEW) on Sunday said recent hike in petroleum and CNG prices despite a slide in the international market shows that government remains indifferent to the plight of masses.
The hike speaks of mismanagement and inefficiency of the part of the government which has failed to raise funds through any other means except upward revisions of fuel prices, it said.
The minister for petroleum and natural resources should immediately resign after accepting his repeated failures, said Dr. Murtaza Mughal, President PEW.
The PPP-led coalition has raised petroleum prices by more than 60 per cent since it came to power despite getting almost Rs 40 per litre as levies and sales tax from consumers, he added.
Dr. Murtaza Mughal said that in a bid to earn an additional Rs 100 billion, the government has taken a step which will destabilised economy and threaten budget of every household.
The move has triggered new wave of inflation with transporters charging ten per cent more and prices of items of daily use surging to 25 per cent.
He said that PEW fully supports protest by different sectors against the unjustified move which has made life miserable for majority.
Dr. Murtaza Mughal said that perks of politicians, claims of democracy and inflation is on the increase while salaried class is not getting any relief.
Similarly, government has failed to contain non-developmental expenditures, restructure loss-making enterprises, stop buying loyalties, reduce foreign trips, combat corruption or introduce reforms.
The government has also failed to check hoarders who will start milking masses as practiced after every revision in energy prices.
The recent hike proves that those who were pinning hope on government to do something positive for economic revival were wrong, said Dr. Mughal.
--
Dr. Murtaza Mughal
Cell: 0321-5157671
President Pakistan Economy Watch
NAB criticised for not taking action against Rs 62 bl land scam accused
NAB criticised for not taking action against Rs 62 bl land scam accused
150,000 affected people awaiting relief since four years
Rawalpindi Sept 02
The National Accountability Bureau (NAB) has been criticised for not taking any action against accused in the Rs 62 billion land scam in which some one hundred and fifty thousand people lost their savings.
Lt. Colonel M Tariq Kamal (Retired), former Director Engineering DHA Islamabad, who brought the scam to the limelight, said in a statement on Sunday that NAB is not doing anything against property tycoon Malik Riaz and officers of the DHA who deprived many of their lifetime savings.
He said that he has provided sufficient evidence against the accused but due to some reasons NAB was reluctant to initiate probe. The investigators entrusted to find the facts seem only interested in wasting time and delaying investigation.
Nab is not proceeding in accordance with the law which amounts to sheltering criminals and denying justice to those who lost money and residential plots in the scam.
It may be mentioned that following the public uproar, the Chairman NAB released an official statement on June 8 promising probe into the land scam and inquiry against NAB Rawalpindi officials who filed the case without sufficient grounds, said Col. Tariq.
The statement of Chairman NAB Admiral (retd) Fasih Bokhari proved to be a tactic to gain time which only helped Malik Riaz of Bahria Town and officials of the Defence Housing Authority Islamabad, he alleged.
Col. Tariq maintained that he has filed complaints with all the concerned departments only to know that none is willing to take action against influential.
Many departments including NAB must have reasons behind their lack of interest but fact remains that the affected people including civilians and military personnel are running from pillar to post since four years to get some relief.
--
Lt. Col. M Tariq Kamal (Retired)
Former Director Engineering DHA Islamabad, Cell: 0300-8542971. Res: 051-5152157.
Address: 10-C, Tariq Lane, Tulsa Raod, Lalazar, Rawalpindi.
Baloch chieftains responsible for backwardness of province
NAB asked to investigate spending by legislators
Provincial government blamed for Balochistan woes
Chieftains paying lip service to the problems of masses
Efficient management of resources badly needed in province
Dated: September 02
The Punjab Forum on Sunday asked NAB to probe spending by the legislators in Balochistan as additional revenue has not helped reduce miseries of masses.
Balochistan has always held the centre responsible for its underdevelopment but now the chieftains cannot absolve themselves of responsibility as province has received unprecedented funds under the seventh NFC award and more autonomy after the 18th Amendment, it said.
Budgetary outlay of the province has been doubled, divisible pool share has increased by 4 per cent, it is getting Rs 12 billion annually as gas development surcharge while revenue receipts are up by 95 per cent, said Baig Raj, President Punjab Forum.
Increased revenue has only helped provincial government buy a new aircraft and escalate discretionary funds of lawmakers to Rs 300 million while rural poor still live in the middle ages, he informed.
Baig Raj said that the tribal chiefs have always used all the funds on personal welfare while blaming centre, Army, FC and ISI for their problems.
Baloch sardars are in habit of reaping benefits through violence since decades; the problem existed even before Ayub Khan’s era but it complicated when Akbar Bugti committed suicide and a faction of his party started insurgency, he added.
Now terrorists are getting help from 26 countries including India to destabilize Pakistan; they are also fighting security forces and attacking ISI.
Rejecting all reports of involvement of security apparatus in disappearances, he said that media is painting wrong picture of the issue, according to a UN report only 98 persons are missing in Balochistan, while the report put the number of missing much higher in advance European countries and USA.
Baig Raj said that Balochistan has only eight million populations out of which 40 per cent are Pashtoons while 20 per cent Brahvis who don’t support insurgents. Insurgency is only found in Marri and Bugti areas which have 400,000 people, merely 0.25 pc of total population, he added.
The situation will only improve when benefit reach to the poor by efficient resource management.
--
Baig Raj
President, Punjab Forum
(For political & economic rights of Punjab)
0300-5355563
Monday, 27 August 2012
Handing over oil prices mechanism to private sector opposed
Handing over oil prices mechanism to private sector opposed
Call to reform highly controversial oil pricing formula
August 26
The Pakistan Economy Watch (PEW) on Sunday said that government’s decision to allow marketing companies to fix retail prices of major oil products is against the national interests.
The government has been extracting too much from the masses on account of petroleum levy and GST for which it is being criticised on every concerned forum, it said.
Now, the government wants to divert public anger while keeping its income unchanged which is a major factor behind rising inflation, said Dr. Murtaza Mughal, President PEW.
Government’s decision to restrict the role of the Oil and Gas Regulatory Authority (Ogra) will have very negative affect as the private sector will bleed the masses white for profits, he added.
Like all businesses, oil marketing companies are being operated only for profit, they have nothing to do with public convenience and it is feared that they will not transfer the benefit of reduction in international oil prices to masses.
Dr. Murtaza Mughal said that total deregulation of pricing mechanism with weekly price revision will make it difficult to watch the companies and ensure regular supplies to the consumers in remote areas of the country.
He said that the private sector has already started hoarding and black-marketing in the wake of oil prices announcement on fortnightly basis; weekly prices will give it more power to manipulate masses.
Repeated international crises have proved that market forces cannot be trusted to take decision on merit, he added.
He said that the government has never tried to reduce the impact of oil price hike by lowering its share of petroleum levy or reform pricing formula but it wants oil companies to share the blame which will not be without a price.
New pricing mechanism will not absolve the government completely of its responsibility; it should allow Ogra to continuously monitor prices at retail outlets and direct CCP to thwart any possible collusion among the players, said Dr. Mughal.
Masses will face unreasonable hikes if the oil companies are not made to take prior approval from Ministry of Petroleum and Ministry of Finance as companies will hike prices and before any action they would reduce rates while masses will lose billions in the process.
It must be ensured that the latest decision may not contribute to hike in the cost of daily living particularly for the poorest in society.
--
Dr. Murtaza Mughal
Cell: 0321-5157671
President Pakistan Economy Watch
Govt policies leaves products uncompetitive, rate cut useless
Govt policies leaves products uncompetitive, rate cut useless
Dwindling institutions pushing country into the Stone Age
Business community stop believing promises of authorities
Dated: August 25
Attock: The Attock Chamber of Commerce and Industry on Sunday said frequent upward revision in power tariff and hike in petroleum prices and other policies of the government have pushed millions below poverty line while left thousands of businesses bankrupt.
The recent hike aimed at generating extra funds for the government has nullified the positive impact of reduction in the interest rates by the State Bank of Pakistan; it has left many local products have lost competitive edge, it said.
Now, the business community has stopped believing promises of the authorities who have put their survival on stake, said Tariq Mehmood, President of the Attock Chamber of Commerce and Industry while speaking to business community.
He said that mismanagement, inefficiency, inflation, unemployment and decay of the institutions are pushing country into the Stone Age.
Recent hike proves that regressive tax regime has failed to deliver, tax evasion is on the rise and expanses of the rulers are crossing limits which have contributed to record low growth rate since coalition came into power, he added.
Tariq Mehmood, who is also Director Pak-UK Business Council and Chairman FPCCI Committee on Health, said that lack of accountability and transparency has brought a bad name to the country on international level.
He observed that now policymakers are considering expenditure on health, education, sanitation etc. as a burden which is damaging fabric of the society.
The business leader said that whole system is supporting the elite by squeezing poor which has made life very difficult for the common people.
Capital and talent is flying away from Pakistan due to frustration and political instability, he said adding that government seems not interested in resolving the circular debt which has blocked investment in power sector and helping make PSO a dysfunctional institution.
All plans of the government have backfired and if politics continued to dominate over economics, the future will remain hopeless, warned Tariq.
--
Tariq Mehmood
Chairman FPCCI Standing Committee on Health,
Director Pak-UK Business Council, FPCCI,
President Attock Chamber of Commerce and Industry
Cell 0300-5491224---Off: 057-2703337
Wednesday, 22 August 2012
Govt asked to improve food security situation
Govt asked to improve food security situation
Business community welcomes Indian group expansion in Pakistan
Attock: Dated: August 22
The Attock Chamber of Commerce and Industry (ACCI) on Wednesday asked government to improve its deteriorating ranking in food security index as almost half of the country’s population remains food insecure.
Every person has a right to physical and economic access to sufficient, safe, and nutritious food on consistent basis that fulfils the dietary needs for living an active and healthy life, it said.
Pakistan has been placed at 75th position amongst the 105 countries ranked by the Global Food Security Index 2012 which has raised concerns, said Tariq Mehmood, President Attock Chamber of Commerce and Industry.
Speaking to business community, he said that affordability, availability and quality of the food in Pakistan needs serious review as it has been ranked lower despite increase in agriculture output which indicates lack of efforts to combat growing hunger, he added.
The business leaders said that Sri Lanka and India have performed better than Pakistan by securing 62nd and 66th positions on the index.
Tariq Mehmood, who is also Director Pak-UK Business Council and Chairman FPCCI Committee on Health, said that government should think seriously about providing cover to 61 million food insecure people which is a major national issue.
Rising food prices, floods, poverty, conflicts, terrorism, energy crisis, economic slowdown and political instability are some of the factors behind hunger, he observed.
Government should consider other aspects of food security besides increasing the wheat production as a bumper wheat crop in the few districts does not guarantee that the rest of the country would have better access to staple, he noted.
Meanwhile, the ACCI welcomed the move by the Indian consumer goods group Godrej to establish operations in Pakistan to become USD 33 billion conglomerate soon. This is a sign of deepening trade between Saarc’s largest neighbours.
The ACCI office bearers and members said that Pakistan is the sixth largest country in the world in terms of population which provide great opportunities for the overseas investors.
USD 83 billion India Tata group is also stepping into Pakistani market while Mian Mohammad Mansha is also opening banks in India, such moves were not possible without the efforts of national business leaders Tariq Sayeed and Iftikhar Ali Malik who devoted their lives for improved ties between two nuclear-armed states, they observed.
Both countries should expedite economic and political reforms and allow direct investments, the businessmen demanded.
--
Tariq Mehmood
Chairman FPCCI Standing Committee on Health,
Director Pak-UK Business Council, FPCCI,
President Attock Chamber of Commerce and Industry
Cell 0300-5491224---Off: 057-2703337
STOP KILLINGS OF MUSLIMS IN BURMA
Burma's Rohingya Muslims
Is it not our duty to stand up and protest against the sufferings of Myanmar Muslims?

Just go through the facts listed below you will get the answer to the above question.
- As of 2012, 800,000 Muslims (Rohingyas) live in Myanmar (Burma) and the government considers them as resident foreigners.

- As per the United Nations they are the most victimized minorities of the world.

- According to Amnesty International, the Rohingyas have long suffered from human rights violations and as a result, scores of them immigrated to neighbouring countries for better living conditions.

- Currently 300,000 Rohingyas live in Bangladesh and 24,000 in Malaysia and 111,000 of them live in the Thai-Myanmar border.

- The Human Rights Watch considers the denial of the right of citizenship by Government is the most important problem faced by the Rohingyas. Due this they are subject to many abuses, including restrictions on their freedom of movement, discriminatory limitations on access to education and arbitrary confiscation of property.

- According to the website of Arakan Rohingya National Organisation (ARNO), Rohingyas require government permission to marry; they are forbidden from having more than two children and are subjected to modern-day slavery through forced labour.

- Recent Killing (between 10 to 28 June 2012) - “According to a group of UK-based NGOs, more than 650 Rohingya Muslims were killed, 1,200 went missing and more than 80,000 were displaced as a result of rioting, arson and rape”.

- The Burmese army and police were accused of playing a leading role in targeting the Rohingyas through mass arrests and arbitrary violence.

- In a blatant act of censorship, the Western mainstream media have also stayed away from the massacre of Rohingyas, which clearly shows their duplicitous attitude toward the concept of human rights.

Above listed facts clearly answers that the Rohingya Muslims of Myanmar are undergoing intolerable hardships they are living under extremely appalling circumstances. The dictatorial government of Myanmar has deliberately neglected their ordeal and the international community is overlooking their suffering.
We Muslims, apart from praying for them should force international community through mails to pay due attention towards Rohingyas sufferings.
Send as many emails as you can to the following organizations/Personalities.
Wednesday, 4 July 2012
NAB initiates probe into EOBI, Bahria Town deal
NAB initiates probe into EOBI, Bahria Town deal
Approval of the agreement was illegal: Col Tariq
Rawalpindi July 03
The National Accountability Bureau (NAB) has initiated probe into recent real estate deal between Employees Old-Age Benefits Institution (EOBI) andBahria Town.
In the mega deal worth billions, EOBI purchased 321 kanals of disputed land from Bahria Town in violation of rules and regulations.
The Defence Housing Authority Islamabad (DHAI) endorsed the deal despite having powers to turn it down on legal grounds.
Lt. Col. M Tariq Kamal (Retired) who is former Director Engineering DHA Islamabad, objected to the deal and forwarded complaints to NAB and all other concerned authorities.
In his applications, he stated that a disputed piece of land cannot be sold to another government institution which is violation of rules and regulations including DHA Ordinance.
In this connection, on Monday (July 02) Colonel (Retd) Subh Sadiq of NAB Rawalpindi summoned Col. Tariq and discussed the issue in detail. He asked Col. Tariq to provide technical details and map of the land. Later he deputed Investigation Officer Iqbal Qasmi to initiate investigations.
Col. Tariq informed the NAB officials that the land in question originally belonged to Commoners Town. The administration of Commoners Town gave that land to DHAI in 2004. DHAI illegally transferred that land to Bahria Town in 2009 and now Bahria Town has sold it to EOBI on exorbitant price.
Col. Tariq further said that under the law DHAI was part of the process and authority for approval of deal lies with them while the financial benefit of the deal went straight to the Bahria Town.
He mentioned that Bahria Town was not the legitimate owner of the land therefore it cannot sell the property. Moreover, the matter regarding illegitimate land transfer was pending in the court of law.
In fact, the DHAI gave 400 kanals of land to Bahria Town in 2009, now they have sold 321 kanals to EOBI and preparing to sell remaining 79 kanals to another government department which will be unlawful, the former DHAI official informed NAB investigators.
NAB has assured to probe the matter on merit and bring culprits to the book.
--
Lt. Col. M Tariq Kamal (Retired)
Former Director Engineering DHA Islamabad, Cell: 0300-8542971. Res: 051-5152157.
Address: 10-C, Tariq Lane, Tulsa Raod, Lalazar, Rawalpindi.
Monday, 2 July 2012
CJP asked to take note of mismanagement in EOBI
Lt. Col. M Tariq Kamal. Former Director Engineering DHA Islamabad, Cell: 0300-8542971. Res: 051-5152157. Address: 10-C, Tariq Lane, Tulsa Raod, Lalazar, Rawalpindi.
CJP asked to take note of mismanagement in EOBI
EOBI becomes partner in DHA, Bahria Town plunder: Col Tariq
Islamabad: June 01
Former Director Engineering DHA Islamabad Lt. Col. M Tariq Kamal (Retired) has asked the Chief Justice Pakistan Iftikhar Muhammad Chaudhry to take note of massive irregularities in the Employees Old-Age Benefits Institution (EOBI) before it goes bankrupt.
EOBI top officials after plundering the national wealth to the tune of billions have now joined hands with Defence Housing Authority (DHA) and Bahria Town in a bid to get billionaire overnight, he said.
Col Tariq said that he has already informed army chief, NAB, FIA, police, and all other related institutions about corrupt practices but to no avail.
Later, he said, he invoked the Islamabad High Court about the shady deal between the DHA and Bahria Town in which the formed gifted 400 kanals of precious land to the later illegally, free of cost and without getting any assurance.
Subsequently, the IHC in February 2012 vide order number 419/2012 ordered the police to register a FIR against the accused, initiate investigations and inform court. However the police did not moved despite judicial orders.
Col Tariq said that now Malik Riaz of Bahria Town has sold 312 kanals of disputed land to EOBI for Rs 16 billion. Those who are involved in this deal include the administration of DHA, Bahria Town and Chairman EOBI Zafar Iqbal Gondal who is younger brother of Federal Minister Nazar Gondal, he said.
Surprisingly, EOBI was in so haste to buy land at double the market price that it ignored all the formalities that also included DHA Ordinance and directives of Ministry of Human Resource Development under which it is works.
He said that EOBI has made many shady deals which have put a questions mark on the survival of the institution which has remained self-sufficient and which is supposed to keep the interests of over five million retired labourers, orphans and widows.
The other issues in the EOBI such as making rash investments, purchasing disputed properties and banglows, awarding contract at higher rates, over payments, financial irregularities, hiding accounts and deals from auditors, abnormal fluctuations in profits, payments made in the names of consultancy, legal and professional fees, high repair maintenance cost, bad debt expenses, management and operating expenses etc. merit a thorough probe, he demanded.
“Only independent judiciary can probe the matter on merit and bring to book those who benefitted from the deal between DHA, EOBI and Bahria Town in which unbelievably exorbitant price was paid,” said Col Tariq.
Friday, 29 June 2012
Pakistani student bags silver medal in international competition

Islamabad: June 29
A Pakistani student has won silver media in an international competition about environmental issues held at State University of New York (SUNY) at Oswego.
Students from forty countries presented 657 projects in the Genius Olympiad where the Shadab Rasool Buriro from Khairpur, Sindh stood second to win silver medal.
Another Pakistani student Abdul Daim from Haripur, Khyber Pakhtoonkhwa, was awarded with honourable mention certificate.
Shadab Rasool and Abdul Diam, both students of Pak-Turk Schools presented their project, “Removal of Pollutants from Industrial Waste Water by usage of Tea Waste” in the contest.
They had discovered a unique and economical way to reduce soil contamination which is result of accumulation of man-made toxic substances that has a negative effect of plant and animal life.
Pakistan bagged silver medal in 1st Genius Olympiad held in 2011 while so far Pakistani students have won 124 medals in the international and national competitions speak of their extraordinary talent which result in amazing accomplishments.
The students also had an opportunity to see the other projects; they participated in workshops, symposiums, cultural events, exhibitions and interacted with some of the world’s brightest young minds, said supervisor of the students Ahmet Efeturk.
Moreover, experts from Harvard, Cornell, Syracuse and SUNY delivered lectures during the mega event on how learning takes place and ways to improve skills.
Both the students will embark upon one week trip to Turkey from tomorrow (June 30) as announced earlier by the administration of the Pak-Turk International Schools and Colleges.
--
Recep Lacin
Cell-0321-8040936
Ph-051-2615781-2
Fax- 051-2298672

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