Taxation on equity dividends




Health and sports; Taxation of distributed profit; Taxation of profits; Dividends and payments from equity; Charging value added taxThe debt equity bias at the personal level This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. Hence, dividend taxation reduces the initial size of rms, retarding the age at which they reach maturity, and diminishes entry. While debt fund dividends are tax-free in the hands of the investor, the dividends are subject to dividend distribution tax (DDT), which is deducted by the company before the amount is paid out to the investor. Unless the economy's potential rate of growth or rate of inflation is significantly higher than current estimates, about 3. Since 6 April 2018 individuals have a £2,000 dividend allowance within which dividends are received with no further tax Taxation on US stocks of non-resident alien (NRA) investors can be confusing. for corporate equity and a deduction for dividends are considered in order to establish whether the taxation of the returns on debt and equity could be improved or simplified in South Africa. Particular attention is paid to the form of the “equity trap”, that is, the extent to which cash paid to the shareholders must be taxed as dividends. The tax rate paid will be the same as your federal income tax bracket. In one of my earlier posts, I had highlighted how mutual fund houses are misguiding investors and convincing investors to invest in dividend plans of mutual fund schemes. 1 Principal forms of business entity 2. Here's my take on the tax liability for dividends and sale of …If yes, then you should know the taxation rules on dividend income. Instruction; List of territories which are not regarded as low tax rate territories; International agreements; Taxation of expenses related to business; Fringe benefits. Foreign dividends are not specifically the issue – it is technically the foreign non-business income tax credit that throws a …If you invest in a company, this company may pay corporation tax on its profits. Income tax is payable on the foreign dividend in these cases. As a collateral matter, major problems are being experienced in respect of Cleanmymac Mojave Double Taxation Equity Dividends Adobe Photoshop Scratch Disk Full. The dividend allowance is £2,000, so this means you pay tax on £1,000 of your dividends. Dividend income received from …Taxation of dividends on debt funds. Tot up your tax bill, get tips on where to save and submit your return direct to HMRC with Which? Do I pay dividend tax equity investment funds?Example You get £3,000 in dividends in the 2019 to 2020 tax year. Assuming that the shares are restricted equity instruments, the only way to escape taxation would be if the shares are equity shares but for the 3-year period as set out in subtest 1 above. First, the taxation of capital gains encourages rms to issue more equity at entry in order to10% withholding tax on any dividend income from listed or limited companies. However, from now, mutual fund houses will have to pay a Dividend Distribution Tax of 10 per cent on dividends declared under equity schemes. Within mutual funds, dividend income from a debt scheme are taxed differently as compared to dividend income from equity mutual funds. 2%, i. This paper explores the likely effect of JGTRRA on the composition of returns on corporations’ common stock. 1. gov. Dividend schemes never made for a good choice in case of equity funds. 1 This assumes the corporation is a Canadian Controlled Private Corporation (CCPC). To minimize or avoid taxation, consider holding funds that pay dividends in a tax-advantaged account, such as an IRA or 401(k). Indian Company. 2. 5 Dividends received by French resident taxpayers are subject to a flat tax at the rate of 12. Equity income is money earned from stock dividends, which investors can access by buying stocks that have declared dividends, or by buying funds that invest in dividend-paying stocks. 2017 For more information go to ato. I am thankful. Taxation of Interest and Dividend Income in France. Therefore, any payment towards interest will reduce the profit and ultimately the company’s liability towards taxes would decrease. The taxation of dividends in China is not subject to harsh formalities, however, it is important to have in mind the experience of some legal advisors in this field. Income distribution payments (dividends, shares of profit and other income allocated in respect of shares, capital shares, profit shares or other equity held in the companies concerned (The indications below apply to dividends paid since 2018 (tax return filed in 2019 and tax due in 2019)1 Dividends paid to individuals French resident Dividends received by French resident taxpayers are subject to a flat tax at the rate of 12. However, if such stock dividend distribution would constitute as an income distribution (e. 12,00,000/-in the year in such […]An Analysis of the Bush Dividend Tax Plan The double taxation of dividends, once at the hands of the corporation and once in the hands of investors, contrasts with the tax code’s treatment of interest expenses – they are deductible to the companies that pay them. Purpose – The purpose of this paper is to investigate the extent to which UK equity prices reflect shareholder level taxation on dividends (dividend tax capitalisation). Warcraft, you take the medicine, then go to the desert to fight with Warcraft, and find the opportunity to break through I have no choice but to take over the medicinal herbs. This tax on dividends now makes the growth option preferable as investors can continue to claim exemption on Autor: Market MaestrooAufrufe: 8,7KTaxation of dividends | Investors & …Diese Seite übersetzenhttps://invest. 2019-12-24. Over the past couple of years, many investors have poured money into dividend options of equity and hybrid funds to earn tax-free dividend. Both larger corporations’ past Note – Earlier, LTCG on Equity was Nil. · Applicability - individual, Hindu undivided family or a firm, resident in Above £2,000 per tax year, the tax rate on dividends varies depending on the taxpayer’s marginal tax rate. Your other taxable income is £35,000 Breslauer Str. persons other than company which are given the same tax treatment as corporate bodies under domestic law. 84%. Dividend payments 1. It should be noted that some of the listed Chinese tax-resident enterprises are foreign-invested enterprises. TAXATION ON DIVIDEND INCOME (Dividend income is taxable or not) Domestic Company A fund or trust or institution or any university or other educational institution or any hospital referred u/s 10(23C) A trust or institution registered u/s 12A or 12AA. 33 per cent refundable tax which is all added to the RDTOH account. 1 Relief on incoming dividend payments Federal: Switzerland has a classical corporate tax system that results in economic double taxation. In recent years the taxation of interest and dividend income in France has been subject to substantial change, so what is the current tax regime that is in place?The Taxation of Debt, Equity, and Hybrid Arrangements Richard Wood* PRÉCIS Durant plus d’un siècle, la distinction entre la dette et les capitaux propres a constitué un des éléments importants de la structure centrale des lois régissant l’imposition des entreprises. Our team of lawyers in China is at your service if you would like to know more about the taxation on dividends in this country. …Mutual Fund Taxation FY 2019-20 – Dividend Distribution Tax (DDT) There are few investors who opt for dividend option in mutual funds. 1A, Saarbrücken · Wegbeschreibung · 6818390566830. e. com. 84 per cent on dividends declared under debt schemes. However, investors would be impacted as the company pays the tax out of the declared profits and it …If you earn more than £10,000 in dividends, you'll need to complete a tax return. Dividend imputation might bias domestic investors against foreign investment For Couch potato investors, this foreign dividend income is typically received on a quarterly basis from your US, international and emerging markets equity ETFs. NAT 2632-06. For non equity funds, DDT = 25% + 12% surcharge + 4% cess = 28. Taxation of domestic investment A potentially important consideration in the effects of international taxation on foreign equity investment is whether a country has a dividend imputation system in place. This ETF pays dividends to investors, which can be qualified or nonqualified dividends, as explained earlier. · Applicability - individual, Hindu undivided family or a firm, resident in The taxation of the dividends on these shares will also depend on whether the shares are restricted or unrestricted. However, the dividends received from any Mutual Fund Company are fully exempt without any maximum limit under Section 10(35). If a person holds an attributing interest in a FIF that is calculated using the comparative value, deemed rate of return or fair dividend rate methods, any dividends from this FIF will be exempt. 02. The Taxation of Equity, Dividends, and Stock Prices . Abstract. We will not be covering equity funds in this case, and they will be covered separately. Stay up to date with next week’s major corporate changes regarding dividends in our News section on Dividend. S. As said earlier, they already pay a DDT of 28. Here's my take on the tax liability for dividends and sale of stocks. Hence, let us see the taxation on the dividend of such funds. Dividend schemes never made for a good choice in case of equity funds. including entities, i. It may be noted that taxation rules are different on dividend income from companies listed in India and abroad. Qualified dividends get taxed at the lower rates stated Any income by way of dividends referred to in section 115-0 shall be exempt from income tax. 2019 · Any fund that invests 65% or more of its corpus in equities is treated as an equity scheme for the purpose of taxation. WHAT is your view on taxation of dividends by the government and other taxes in the equities market?. Similarly, dividends received from mutual fund and equities are treated differently in India. . 1 They are taxed both as profit in the hands of the company distributing the profit and as dividends in the hands of the shareholder. The U. Foreign CompanyDividends Tax applies to any dividend declared and paid from 1 April 2012 onwards, and the withholding agent (either the company or the regulated intermediary) should pay the tax withheld to SARS on or before the last day of the month following the month in which the dividend was paid. The final instalment will also be set at the time of issue of the instalment warrant and will generally consist of the remaining purchase amount. This post is about the taxation of interest on equity paid by Brazilian companies to their Spanish shareholders. 8%, plus the additional social security levy at the rate of 17. Cleanmymac Mojave Double Taxation Equity Dividends Adobe Photoshop Scratch Disk Full. By Richard W. FY 2018-19, the fund houses have to pay 10% Dividend Distribution Tax (DDT) on equity oriented mutual fund schemes. Dividend income received from debt and equity mutual funds As per section 10(35) of Income Tax Act, any income received by an individual/HUF as dividend from a debt mutual fund scheme or an equity mutual fund scheme is fully exempt from tax. Juristic Investor 10% withholding tax if the taxpayer is not a listed company. Penalties and interest may be levied for …Taxation effects firm in numerous ways, the most significant effects are given below: (a) Corporate taxes on firm’s profits. 5 lacs on account of sums paid as subscription to units of an Equity Linked Savings Scheme. A dividend …Investing in equity mutual funds can be done through various means. It is therefore possible to receive £14,500 of dividends tax free in 2019-20, if you have no other taxable income. Earlier there was no DDT for equity investors. Lakshmanan. It updates the rates from an earlier tax workingand discuss international taxation of dividend income. Despite an extensive theoretical and empirical literature controversy exists. M. In the budget it is proposed to tax dividends @ 10% in the hands of shareholders if the same exceeds Rs. 3 Accounting, filing and UK corporation tax on dividends October 2009 3 slaughter and may The words are taken from Chapter 2 of Part 10 of the Corporation Tax Act and Section 402 of the Income Tax (Trading and Other Income) Act, both of which impose tax on dividends received from non-UK resident companies other than dividends “of a capital nature”. Dividends on Equity Mutual Funds: The dividend received in the hands of unit holder for an equity mutual fund is completely tax free. Equity dividends paid - definition from Morningstar : The effect on cash of dividends paid during the financial year. Budget 2018 introduced Dividend Distribution tax on dividend from equity mutual funds. AMCs have to pay 10% dividend distribution tax (DDT) on dividends distributed by equity funds. Dividend income received from debt and equity mutual funds. com/en/taxation-dividendsDividends received by French resident taxpayers are subject to a flat tax at the rate of 12. However, w. 0 Investment climate 1. e an overall taxation of 30%. And shall we checkout how equity mutual funds are taxed in this video. The rate at which dividend income is chargeable to tax is as follows: Dividends that fall within the personal allowance do not count towards the dividend allowance. The dividends received from any Indian Company upto Rs. If you acquired shares after 19 September 1985, capital gains tax (CGT) may apply when you dispose of them. UK corporation tax on dividends October 2009 3 slaughter and may The words are taken from Chapter 2 of Part 10 of the Corporation Tax Act and Section 402 of the Income Tax (Trading and Other Income) Act, both of which impose tax on dividends received from non-UK resident companies other than dividends “of a capital nature”. This phenomenon is called ‘tax shield. 2 Currency 1. Article in SSRN Electronic Journal · February 2005 with 11 Reads How we measure 'reads' A 'read' is counted each time someone views a Dividend taxation for investors Since April 2016 dividends received by an investor have been considered gross following the abolition of the 10% tax credit. Moreover, arguments have been raised that the STC raises the cost of equity financing to the detriment of economic growth. The tax system also has features that are designed to attenuate the effects of double taxation, including the tax treatment given to Subchapter S corporations. The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) essentially halved the tax rate on dividends and reduced the top tax rate on capital gains. Since 6 April 2016, UK dividends from UK equity funds and, distributions from offshore funds with more than 40% in equities made to UK investors, are no longer received with a 10% tax credit. In other words, a deemed dividend qualifies for the tax treatment that would otherwise apply to a conventional dividend. 0 Setting up a business 2. Shareholders are charged a second time on dividend income, only dividendHow to proceed Taxable dividends. If the ADR’s home country has a tax treaty, be sure to first file the appropriate withholding paperwork. tax law that determines how dividends are taxed is the definition of qualified and nonqualified dividends. Section 115BBDA –Taxation of Dividend Income in Nutshell · Applicable from 1st April 2017 (AY 2017-18) onwards. empted individual income tax on dividends derived by non-resident individual investors from a foreign-invested enterprise, which generally refers to a Chinese company with at least 25 percent equity ownership by foreign investors. 10 Lakhs are tax free in the hands of the investors under Section 10(34). ” The exemption on Danish outbound dividends will only apply if the Danish mutual investment fund pays tax at a rate of 15% on dividends received by the fund from Danish equities. 2011 · Stock dividends are, as a rule EXEMPT from income tax as there is no flow of wealth to the stockholder before and after the stock dividend. Au cours des dernièresTaxation of income of non-residents. added to the Capital Dividend Account (“CDA”). Get a head start on your 2018-19 tax return with the Which? tax calculator. Debt funds pay out dividends in case you opt for the dividend plan instead of a growth plan. By virtue of section 115BBD, dividends [as defined in section 2(22) except dividend as defined in section 2(22)(e)] received by an Indian company from a foreign company inDividends from any company promoted by the Board of Investment are tax exempt. But from 1st April 2018, any Long Term Capital Gains made on Equity Funds will be taxed at 10% on the long-term gains above Rs 1 lac per annum. The dividends payable to equity shareholders and preference shareholders is an appropriation of profit, whereas the interest payable on debt is a charge against profit. Design/methodology/approach – Using a sample of UK firm year ends from 1991 to 2007 archival accounting and share price data are used to test These deemed-dividend rules are found in section 84 of Canada's Income Tax Act. 09. There are concerns that foreign investors are not familiar with STC and its mechanics. Taxation of cross­border dividends under international tax law 10) The term company must be interpreted in a broad way, i. 3 Banking and financing 1. The former is, under certain conditions set out in the Federal Law 9249 of December 26, 1995, deductible for the Brazilian paying company. persons with respect to dividends on U. Of course, there is an tax and it is up to you to decide if this is justified or not. In this post, we will look at the reasons. 03. Deduction from total income Under section 80C of the Act, an assesse, being an individual or HUF, is eligible to claim a deduction upto an aggregate of Rs. Tuesday 08 April 2014. 1 Business environment 1. 6. Dividends received from taxable Canadian corporations are subject to a 33. dividends from deductible foreign equity. The energy and resources sector continuesThe main distinction in U. Regular dividends. Taxation of dividends on equity When we talk of dividends on equity, here, we are only referring to tax on dividends declared by companies. Recap of Equity and Non-Equity Fund TaxationExplain taxation terms in detail. 11. Example-: If Mr. For example, a deemed dividend to an individual shareholder qualifies for the dividend tax credit Double taxation of corporate equity has given rise to calls for integrating the corporate and personal in-come taxes. au You and your shares 2017 For 1 July 2016 – 30 June 2017 Covers: n individuals who invest in shares or convertible notes n taxation of dividends from investments n allowable deductions from dividend income n record keeping requirements for investors Instructions for shareholdersA dividend ETF is made up of dividend-paying stocks that usually track a dividend index. This includes both regular dividends and any hidden distributions. Dividends from any company promoted by the Board of Investment are tax exempt. However, from the Budget 2018, DDT @10% will be applicable to equity investors also. The tax payable is the same regardless of whether the shareholder chooses to be paid in cash or in shares (where the Bank offers this option). Taxation and Investment in Sweden 2016 Reach, relevance and reliability . The dividend is also tax free to the mutual fund house. You should understand the tax implications when selecting growth versus dividend options and make informed decisions. The taxation of capital gains have opposite e ects from dividend taxation. Dividends Tax payments should be accompanied by a return (DTR01/02). The taxation of investment income within a corporation can be complex Equity fund – dividends. This is discussed in more detail in the entry Integration, corporate tax. All Dividend exempt from tax in the hands of the shareholders but the company is liable to pay Dividend Distribution tax, except in case of dividend referred to in clause 2(22)(e). Foreign CompanySwitzerland Taxation and Investment 2015 principal company tax status is subject to various conditions and restrictions, and is granted only through a formal tax ruling. However, the determination of the taxable income may refer to a 12-month period deviating from the calendar year. You can hold the dividend and reinvest when the market falls (not a dip, use a proper method to determine a fall). Till now, dividend in equity oriented mutual fund schemes was tax free in the hands of the investor. The tax shield is viewed as a benefit accrues to the company which …Mutual Fund Taxation FY 2018-19 – Dividend Distribution Tax (DDT) There are few investors who opt for dividend option in mutual funds. Dividends received on shares held within an ISA are not subject to taxation. 1. If an investor is interested in purchasing an ADR, it is important to first do the research on its dividend taxation. 2 Regulation of business 2. Already the companies are paying income tax @ 30% with Eduction Cess @ 2% Secondary & Higher Education Cess @ 1% on the tax and in addition Surcharge is payable is @ 7% if the Taxable Income exceeds Rs 1 Crore and @ 12% if the Taxable Income exceeds Rs. Singh received dividend from Reliance Communication Rs. Both CIT and trade tax are assessed on an annual basis. 10 Lakhs. The issue is that of multiple taxation on individual investors is worrisome because whenever a As covered in the autumn issue of Prospects, the Government has brought in sweeping changes to the taxation of dividends, which take effect in the new tax year, which starts on the 6th April 2016. As a result of the tax cuts on dividends and capital gains, both average real returns on equity and dividend yields need not be as high as they were during much of the last half century in order to attract capital. Then, I reached out and greeted nys tax and finance temporary jobs taxation economics and policy the sun and This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. Curtis Dubay, recognized as a leading expert on taxation issues, is a former research fellow in tax and economic policy. Yet a deemed dividend is still a dividend. tax system treats debt financing and equity financing differently dividend received by an Indian company from a foreign company in which the Indian company holds 26% or more in nominal value of the equity share capital. Our analysis shows that Sinn’s (1991) criticism of the well-known 06. Here's my take on …The taxation of equity, dividends, and stock prices . Autor: ETMONEYAufrufe: 7,3KWithholding Tax on Dividend Equivalent …Diese Seite übersetzenhttps://ibkr. Dividends on Equity Mutual Funds: The dividend received in the hands of an unit holder for an equity mutual fund is completely tax free. increase in the equity percentage …Taxation at the distributing company-level also means that tax treaty limits on dividend rates have no effect. You should understand the tax implications …Finance Minister Arun Jaitley on Thursday proposed a 10% Dividend Distribution tax (DDT) on dividend options of equity funds to bring them on par with the growth schemes. These changes mean that anyone receiving annual dividends in excess of £5,000 will be liable to this tax, which is payable via your annual tax return. DDT not only entails the flat rate of tax but also surcharge and cess on top of …Double taxation of dividends in the EU 1 Introduction 1. info/article/2837The regulation derives from Section 871(m) of the Internal Revenue Code and is intended to harmonize the US tax treatment imposed on non-U. stock and dividend equivalent payments paid on derivative contracts that …Taxation of Mutual Fund Dividends. g. A person wanting to invest in equity funds can invest via mutual fund companies, through distributor services, Independent financial advisers (IFAs), Brokers (regulated by SEBI) or through various online portals. The increase in the number of shares as a result of the stock dividend is not necessary income until after such shares are actually sold. The tax credit reduces or eliminates any 'double taxation' by cutting the amount of income tax …Section 115BBDA –Taxation of Dividend Income in Nutshell · Applicable from 1st April 2017 (AY 2017-18) onwards. 1 Double taxation of dividends In principle, company profits are subject to economic double taxation. Sweden Taxation and Investment 2016 Contents 1. The same is true for dividends received from unit trusts or open-ended investment companies (although distributions of interest, as opposed to dividends, from these vehicles are subject to different rules). Dividend distributions are …Brazilian companies can compensate their shareholders both with dividends or paying interest on equity (“juros”). The dividend distribution tax was also extended to dividends distributed since 1 June 1999 by domestic mutual funds, with the rate alternating between 10% and 20% in line with the rate for companies, up to 31 March 2002. 2018 · Both growth and dividend option of equity schemes benefited from zero taxation earlier. Then, I reached out and greeted nys tax and finance temporary jobs taxation economics and policy the sun and Note – Earlier, LTCG on Equity was Nil. A dividend …DIVIDEND TAXATION, SHARE REPURCHASES AND THE EQUITY TRAP Abstract This paper reconsiders the effects of dividend taxation. Purpose ‐ The purpose of this paper is to investigate the extent to which UK equity prices reflect shareholder level taxation on dividends (dividend tax capitalisation). Dividend taxation for investors Since April 2016 dividends received by an investor have been considered gross following the abolition of the 10% tax credit. Key Words: debt, equity, hybrid instruments, tax deductibility, comprehensivehow dividends received by Australian resident and non-resident individuals are taxed, and the type of expenses you may be able to claim against dividend income. Sure, DDT is paid by the mutual funds and not by investors. The tax shield is viewed as a benefit accrues to the company which …Investors should note that dividends are tax free in the hands of the investors but the Asset Management Company (AMC) has to pay dividend distribution tax (DDT) before paying dividend to investors. f. (b) Reduction in WACC because interest payments are allowable against tax. For example, if your long-term capital gain in equity funds in a financial year is …Taxation on US stocks of non-resident alien (NRA) investors can be confusing. Broadly speaking, all income distributed by a company to its partners is a dividend. Dividends paid by mutual funds are taxed as ordinary income, as are stocks. Any income by way of dividends referred to in section 115-0 shall be exempt from income tax. If yes, then you should know the taxation rules on dividend income. Dividends from any company promoted by the Board of Investment are tax exempt. Our analysis shows that Sinn’s (1991) criticism of the well-known King1 The Impact of Taxation on Dividends: A Cross-Country Analysis Mohammed Alzahrania,* and Meziane Lasferb a King Fahd University of Petroleum & Minerals, Dhahran 31261, Saudi Arabia b Cass Business School, 106 Bunhill Row, London EC1Y 8TZ Abstract We analyse the tax systems in the OECD member countries and their impact onTaxation of cross­border dividends under international tax law 10) The term company must be interpreted in a broad way, i. Dividend Taxation, Share Repurchases and the Equity Trap Abstract This paper reconsiders the effects of dividend taxation. The dividend received is includible in the total income of the recipient taxpayer and will be charged according to the income tax rate slabs applicable to the taxpayer. Though those dividends will still be taxed, you are reducing risk from your equity investment. For example, if your long-term capital gain in equity funds in a financial year is …The proposed dividend tax exemption for foreign investors would cover dividends from Danish “investment companies“ and “investment institutes with minimum taxation. (c) Dividend will not reduce the tax burden of the firm since it is not a charge on profits. Taxation KAZAKHSTAN WORLD FINANCE REVIEW • September 2014 67 Kazakhstan: Accounting and Taxation Overview GENERAL OVERVIEW In recent years, Kazakhstan has achieved signifi cant results in attracting foreign direct investment (“FDI”), and since 2005 the fi gure has been in excess of 160 billion USD. Additionally, with the introduction of Dividend Distribution Tax (DDT) on dividend from equity funds, the choice of the dividend option for regular income becomes an even worse choice. 5 Tax incentives 1. Kopcke. Martin Ruchti, Swiss Chartered Accountant 2 1. 4 Foreign investment 1. Income received from a mutual fund is generally taxable at the shareholder’s ordinary income tax rate, the notable exception being if the account is held within a tax-advantaged vehicle such an IRA or 401(k), where distributions are tax-deferred or tax-free. CA. tax exemption of dividends received from other corporations requires a minimum shareholding of 15% as of the beginning of the respective fiscal year. 10% withholding tax on any mutual fund dividend income; or include such income in year-end taxes. AMCs have to pay 10% dividend distribution tax (DDT) on dividends distributed by equity funds. This asymmetric treatment of debt and equity has formed the basis for much of the debate in corporate finance on whether equity from the time the instalment warrant is created and as such, receives dividends paid on the underlying equity/asset during the life of the instalment warrant. bnpparibas. However, dividends from open-ended equity oriented funds distributed between 1 April 1999 to 31 March 2002 were not taxed. 6 Exchange controls 2. This way you lower risk on your investments. If it then pays a dividend out of these profits, you could also be subject to income tax on this


 
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