Dichiarazione presentata della dichiarazione PER FAMIGLIE A

Transcript

1 n ULTRR. a ) rf f MDLL ddtl4 Md.N. dcharan smplfcata d cntrbunt ch s avvalgn dll assstna fscal l 3 n±a - ntrat Gl mprt dvn ss ndcat n untà d ur.j 1.rrnlx n CDC FSCAL DL CNTRBUNT (bblgatr) Sggtt fscalmnt 730,tgrad 730 sna Stuan CDC FSCAL DL RAPPRSNTANT TUTR carc d atr (vd strun) ssttut partclar CGNM (pr l dnn ndca l cgnm da nubl) NM SSS (M F) DAT DL RATT ANDRA M CNTRBUNT DATA D NASCTA CMUN ) Stat str) Dl NASCTA PRVNCL (sgla) GRN MS ANN TSrSATA MNR RSDNZA ANAGRAFCA RZNUV BS fl fl CMUN PRVNCA )sgla) C.AP. TPLGA (Va, paa, cc.) NDRZZ NUM. CVC, Da cmpla sl svarata dal 1/1)014 alla data FRAZN DATA DLLA VARAZN d psntan GRN MS ANN Dcharan psntata dlla dcharan pr la prma vlta TLFN TLFN CLLULAR NDRZZ Dl PSTA LTrRNCA PRFSS NUMR PSTA w LTTRNCA cv 4J v 1.4 : DMCL FSCAL CMUN PRVNCA (sgla) Cn prlcubr AL RZNUV (G149) BS ddlgnl j DMCL FSCAL CMUN AL PRVNCA (sgla) < R FAMLAR A CARC Z CDC FSCAL M5A MNR D1RAZN% BARRAR LA CASLLA (l cadc dl cantg va ndcat anch s CARC D 3 ANN n AFFDAMNT RGL nn flscalmvt a carca) < C = Cnug F = Prm fgl CC PRCNTUAL F Fgl DTRAZN PR FAMGL A 6 1 CN ALMN 4 FGL 5 Q D Fglcndsabltà D 1,. 1 1 > cc 3 FTAD < cc L- u., 4 FA 5 FAD : l.rg.6wu,tnt.nfltttt7 CGNM NM DNMNAZN CDC FSCAL CMUN 9 NUMR FGL N AFFD PRADTTV A CARC DL CNTRNUNT CMUN D RZNUV RZNUV MD. 730 PRV. TPLGA (Va, paa, cc NDRZZ NUM. CVC C.A.R DPNDNT SNZA BS 5034 SSTTUT 6 NUMR Dl TLFN/ FAX NDRZZ D PSTA LTrRNCA CDC SD RZNUV@CMUN.RZNU ly ]{ W ]1* N RDDT RDDT PSSSS CANN Dl AFFTt CAS CNTNUAZN 1V CLTVATR TTL RD. DMNCAL AGRAR GRN N RGM VNCLSTC PART1CLUS t trn NN DVUTA DRTT rga pndntl AP n A - v,,0,0. L, 5 A 1 cc a A3. A4.... A5.. A6 _..._...,_ : : A7. A

2 -..,a_,,._,,, CDC FSCAL QUADR B RDDT D FABBRCAT ALTR DAT SZN - RDDT D FABBRCAT RNDTA PSSSS GRN % 5CDC 6 CAS CANN D LCAZN PARTCLAR slss nabs g pcdnt; 4 CDC CDLAR CAS CMUN SCCA PARTCLAR 1MG Md.N. LJ_J Bl , G149 B , G149 U3 --, H. ) 6) 1.4 S 4.4 t ( 4-44 ) -J. B8 Bl. SZN l - DAll RLATM A CNTRAT1 D LCAZN L 5TRT RGSTRAZN DL CNTRATT Clctlln dpscan Stald -sn Md.n. DTA SR NUMR STrNUMR CDC UFFC sjpd 30 dlchlamn CSMU mrgna ,.,_._,_, B1 B13 1! F tw.]{ 1 Jj *1 SZN - RDDT D LAVR DPNDNT ASSMLAT Cas partclar Tplga ndtrmnat! l RDDT (pn 3 CU015) l Tplga 1 ndtrmnat! l RDDT (punt 3CU05) Tplga 1 rldtrnatl RDDT (punt l 3CU015) t Dtrmnat dd ddt Dtrmnat C3 ddt Dtrmnat C, Smm pr ncmnt dlla prdutvtà l 1 C4 Smm Smm Rtut mpra,t51,cmma6tr TassanlTassan tassan mpsta mpsta Nn Nn tpntl rdnara ssttutva pua rdnara., 1sStutva, lnpnlbl..d4b. r1 l Lavr dpdnt Pnsn C5 PRD D LAVR grn pr qual spttan t dtran (pn 6 7 CU 015) SZN l - ALTR RDDT ASSMLAT A QULL D LAVR DPNDNT RDDT(punb45CU5 RDDT(PmS45CU15 RDDTD(pnh45CJl) Assgn dl cnug Assgn dl cnug C6 C7 C8 Assgn dl cnug 1fl 8. 08,a 1fl. fl, c SZN - RTNUT RPF ADDZNAL RGNAL ALL RPF RTNUT C9 RTNUT RPF C ADD.L RGNAL (pl 11 CU 015) j , (punt 1 CU 015),l SZN V - RTNUT ADDZNAL CMUNAL ALL RPF ( RTNUT ACCNT rrtnut SALD RTNUT ACCNT 8. C ADD.L CMUNAL 0141 C11 ADD.L CMUNAL 014 1cl 31 ADD.L CMUNAL (punt 16 CU 015) 1 Lunt 17 CU (punt 19 CU 015) m SZNV - BNUS RPF SZN V - ALTR DAT 5 CDC NNUS 1 CRDDTALNUDL CNTRBUT 1 C14 BNUS! RGAT < C5 CNTRBUT PNSN D SLDARTA TRATTNUT (unt 119 (sunt 101 CU 015) CU 015). (pnt 173 CU 015) 1 (punt 171 CU 015).. t7.]{. l SZN - RDDT D CAPTAL, LAVR AUTNM RDDT DVRS TP Dl RDDT UTL D ALTR ALTR RDDT Dl D PRUTDPARAT 1 DCAPTAL fl RDDT 4 RTNUT TP D RDDT RDDT RTNUT 3. TP D D ltd RDD D3 RDDT DRVANT DA ATTVTA ASSMLAT AL LAVR AUTNM r D4 D5 D6 RDDT DVRS RDDT DRVANT DA ATrVTA CCASNAL DA BBLGH D FAR, NN FAR PRMTTR SZN l - RDDT SGGTT A TASSAZN SPARATA.. SPS 1 l.,... 3 ANN 4 44LUL 5 «--- «KSNS Rddt prcpt RDNARA da d lgatan [ D7 mpst nll4altddb a tassan sparata r n r., TF D RDDT TASSAZN 3 ANN l RDDT n RTNUT RDNARA, 1,, 1 t t

3 -. SZN FG, F La, CDC FSCAL QUADR F ACCNT, RTNUT, CCDNZ ALTR DAT SZN - ACCNT RPF, ADDZNAL CMUNAL CDLAR SCCA RLATV AL 014 Pnrna rata la Trattnut Md. 730/ Prma rata Accnt Accnt Accnt cdla RPF 0141 d 4 5 Addnal scca 0141 )0 trattnut /1 Scnda unca ta Cmunal S Vrsat cn Md. F (trattnut / v Scnda unca rata vrsat cn 014 vrsat cn Md.F4), Md. F4).1 SZN l - ALTR RTNUT SUBT r F 0 Rqna j Cmunal. F dlttantstchl Addnal Cmunal RPF Add. Rg. RPF attvtà sprtv pr lavr 1 RPP pr lavr dlttantstch,0 scalmnt utl scalmnt utl. SZN - CCDNZ RSULTANT DALL PRCDNT DCHARAZN la a Addnal Rgnal Addnal Addnal RPF attvtà sprtvl RPF s d cu cmpnsata n P4 l mpsta ssltuva quadr RT4 d cu cmpnsata n F4 15 Cctla scca d cu cmpnsata n F4 MdN. LL F3 cl cl cl,, 14 Adctnat la d cu gà Adcflnll d cu gà F4 Cdc Rgnal cmpnsata Cdc Cuna cmpnsatal Rgn all RPF n F4 Canun all RPF. n F41. SZN V - RTNUT ACCNT SSPS PR VNT CCZNAL 1, lv s n mpasta F5 vn Add 1 Acld l sasltutva cdlal lntrbst cc, RPF,lRnal 1 Cmunal psnduttvtà 1 sccal lsnldatàl. V - MSURA DGL ACCNT PR L ANN 015 RATAZN DL SALD 014 D l 1 s S Barra la caslla pr nn ffttua Vsarnnt d accnt Barra la caslla pr nn ffttua Vrsamnt d accnt add vrsamnt d accnt RPF RPF n msura nfr vnrsamnl d accnt add.l cmunal cmunal n msura nfr cc n n 17 Z L Barra la caslla pr nn ffttua Vrsamnt d accnt cdla scca Numr rat (n cas d dcharan cngunta ndca w vrsamnt d accnt cdla scca msura nfr l dat sl nl mdll dl dcharant) l.1 SZN V - SGL D SNZN ADDZNAL CMUNAL (n psna d cndn nn dsumbl dal Md. 730) r.r s gla lsrn la Sgla l lttsnn l ttal/alt F7 snn agvlan F8 snn ttal/alt accnt lagvlanl sald sald accntølt L < SZN V - DAT DA NDCAR NL MD. 730 NTGRATV, Addnal Addnal F9 mprt rmbrsat Rgnal Cmunal Cdla RPF d all RPF.1 al RPF,0D1 scca. Q LU Cdt utlat Cdt Cdt Cdt F cn l mdll P4 pr l Cdt Addnal Addnal cdla vrsamnt d alt mpst RPF cl Rgnal D Cmunal scca cc - SZN V - ALTR DAT < mprt Ultr Dtran Rsttu- fscal la strardnar Pgnra- l 1, Fu rmbrsat dtran mnt cann F1 n F 3 pss Tp cc dal ssttut prltgl lcan,q bnus.1. tr ddt Rtnut. 8 SZN - CRDT D MPSTA RLATV A FABBRCAT sdu cdt 1 d cu Cdt cann d pcdnt ann cmpnsat G lcan nn prcpt Cdt racqust g G prma casa dcharanl nl mcd. F4 (vd strun). SZN l - CRDT D MPSTA RNTGR ANTCPAZN FND PNSN cc Ann Rntgr 1 Rsdul 5 d cu G3 antc- Ttal/ smma pcdntl cmpnsat pan Paral ddntta cl dchara.,14,nl mcd, F41 SZN - CRDT D MPSTA PR RDDT PRDTT ALL STR. r str G4 Rddt str mpsta stra cmplssv 01,) 17 u Cdt utlat d cu latv mpsta mpsta nll pcdnt all Stat str lrda. ntta.1 dcharan d cl.1. > - CRDT MMBL N ABRUZZ SZN V D MPSTA PR GL CLPT DAL SSMA <, 1 n - Abtan Rsdu Cdc Numr Ttal G5 prncpal fscal rata cdt pcdnt l 1 la Z Cdc Stat Rddt _ cc. dcharan. l G6 Altr mmbl mpsa/ Cdc Numr 3 14 Ratan Ttal Prfssn fscall rata cdt SZN V - CRDT D MPSTA PR NCRMNT CCUPAZN SZN V - CRDT D MPSTA PR MDAZN.-- Rsdu d cu L G7 pcdnt cmpnsat dct ara. n mcd. F4, G9 SZN V - CRDT D MPSTA PR RGAZN CULTURA Spsa ttal {. L ndca l mprt dll mpst da vrsa cn l Mr. F4 ubland n cmpnsan l cdt ch nsulta dal Md. 730 u GB Mn 014 d cu cmpnsat QQ nl mcd. F4 Bana la caslla pr utla n cmpnsan cn l Mcd. F4 l ntr cdt cl rsulta dal Mr. 730 (ch qund nn sarà rmbrsat dal ssttut d mpsta) Cn rappsn dlla frma s sprm anch l cnsns al trattamnt d dat snsbl ndcat nlla dcharan FRMA DL CNTRBUNT N. mdll cmplat Barralacasllaprrlchlddlsslnfrmatdlttamntdalsggttch psta l assstna fscal dl vntual cmuncan dll Agna dll ntrat. [ ] RATT ANDRA Lv CN L.L ) H

4 Ssma Ssrna 1 -a ntrat SSTTUT DMPSTA C.A.F. PRFSSNSTA ABLTAT MDLL ddt 014 prsptt d lqudan latv all assstna fscal pstata 730 ttfcatv 730 ntgrtv mpgn ad nfrma l cntrbunt d vntual cmuncan j dll Agna dll ntrat latv L alla psnt dcharan CDC FSCAL r Cmuncan dat ttfcat CAF prfssnsta ÀkÌÒTT MPLATA Accttat Mdll N. bfìàràìòf É NN PRCMPLATA Ssttut, CAF prfssnsta nn dlgat Dcharan pcmplta Mdfcata nn psnt - CGNM NM DNMNAZN N. CRN ALB DB CAj ZJS1Jd CAF CGN SpA 073 RSPNSABL ASSSTNZA FSCAL DGAN GANLG DCHARANT?ATT ANDRA CNUG DCHARANT RDDT DMNCAL cc 0 RDDT AGRAR,. 3 RDDT D FABBRCAT. 4 RDDT Dl LAVR DPNDNT ASSMLAT c, 5 ALTR RDDT 6 MPNBL CDLAR SCCA DL. 7 Rddt abtan prncpal prtnn nn sggtt a MU) 4 7 ct, L[r1:ru.]lLLn 11 RDDT CMPLSSV c 1 Ddun abtan prncpal prtnn nn sggtt a MU) 4 7_. 13 NR DDUCBL. 14 RDDT MPNBL Cmpns pr attvtà sprtv dlttantstch cn rtnuta a ttl d mpast 16 MPSTA LRDA n n 0-5) 1 Dtran pr cntug a carc c. Dtran pr fgl carc Ultr dtran pr fgl a carc. 4 Dtran pr altr famlar a crt. cc 5 Dtran pr ddt d lavr dpndnt 8 6 Dtran pr ddt d pnsn 01 L 7 Dtran pr ddtt assmlat qull d lavr dpndnt altr ddt Dtran nr d rgan lbral c, 9 Dtran sps pr ntrvnt d cupr dl patrmn dl,01 30 Dtran sps ard mmbl rstrutturat Ct),1 31 Dtran sps pr ntrvnt d rsparrrrt nrgtc Dtran nquln cn cntratt d lcan afftt trn agrcl a gvan t. 33 Alt dtran d mpsta D. 41 Cdt d mpsta pr l racqust dlla prma casa Cdt d mpst pr l ncmnt dll ccupan,0d c 43 Cdt d mpsta ntgr antcpan fnd pnsn,d c > 44 Cdt d mpsta pr mdan. 48 TTAL DTRAZN CRDT D MPSTA [Fs7 51 MPSTA NTTA c 5 Cdt d mpsta pr altr mmbl Abru,. 53 Cdt d mpsta pr l abtan prncpal Abru c. 54 Cdt d mpsta pr mpst pagat all str, c 55 Cdt d mpsta pr rgan cultura,0l. 56 Cdt d mpsta pr cann nn prcpttt Cdt sdu pr dtran ncapnt Dl 58 RTNUT , 60 DFFRNZA CCDNZA DLL RPF RSULTANT DALLA PRCDNT DCHARAZN 01 6 ACCNT VRSAT c 63 Rsttun bnus fscal strrdnart,01 64 Dtran cdt gà rmbrsat dal ssttut C 66 Bnus RPF spttant Bnus RPF rcnscut tn dcharan l 68 Rsttun Bnus RPF nn spttant,0.)lt ) c

5 , CNTRBUT Mdll N. C -J L L CALCL DLL ADDZNAL RGNAL CMUNAL ALL RPF 71 RDDT MPNBL 8.08, CNUG 7 ADDZNAL RGNAL ALL RP DVUTA 3 94, c 73 ADDZNAL RGNAL ALL RP RSULTANT DAUA CRTFCAZN 3 93, c 74 CCDNZA ADDZNAL RGNAL ALL RP PRCDNT DCHARAZN, c 75 ADDZNAL CMUNAL AL RPF DVUTA 141 a cc 76 ADDZNAL CMUNAL ALL RP RSULTANT DALLA CRTFCAZN / VRSATA 18 6 a cc 77 CCDNZA ADDZNAL CMUNAL ALL RPF PRCDNT DCHARAZN cc 78 ACCNT ADDZNAL CMUNAL ALL RP 015 4, 79 ACCNT ADDZNAL CMUNAL ALL RPF 015 RSULTANT DALLA CRTFAZN nn CDLAR SCCA LCAZN DCHARANT 1 CNUG 81 CDLAR SCCA DVUTA., 8 CCDNZA CDLAR SCCA RSULTANT DALLA PRCDNT DCHARAZN c 83 ACCNT CDLAR SCCA VRSAT PR L 014. CNTRBUT D SLDARTÀ DcHARANT CNUG BAS MPNBL CNTRBUT DL SLDARTÀ. D SLDARTÀ DVUT.. 86 CNTRBUT Dl SLDARTÀ RSULTANT DALLA CRTFCAZN al D Cdc CRDT DB11 Rgn! mprt nn Cmun rmbrsabl Cdt d C d utk d cu d rmbrsa mprt cmpnsan cn F4 d nn vrsa mprt d trattn/vrsa 91 RPF al 1. 34,l l. D 9 ADDZNAL RGNAL RPF ADDZNALCMUNALRPF G PRMA RATA ACCNT RPF SCNDA UNCA RATA ACCNT RPF ACCNT 0% RDDT TASSAZN SPARATA,.,CcNTCADDZQNALCCMUNA 151 G4 4 a 98 MPSTA SSTTUTVA NCRMNT PRDU111VTÀ. 99 CDLAR SCCA LCAZN.l al,l... 1 PRMA RATA ACCNT CDLAR SCCA SCNDA UNCA RATA ACCNT CDLAR SCCA 015., U C r 44 a CNTRBUT D SLDARTÀ. Cdc CRDT DBT n/ rp-tn Cdt d cu d rmbrsa mprt da trattn/vrsa 8 RPF u 11 ADDZNAL RGNAL RPF.... c 113 ADDZNAL CMUNAL RPF PR/uSA RATA ACCNT RPF SCNDA UNCA RATA ACCNT RPF ACCNT 0% RDDT TASSAZN SPARATA, CCNFADDZlNALCMUNA MPSTA SSTTUTVA NCRMNT PRDUVTÀ CDLAR SCCA LCAZN,l,l cl cc rn PRMA RATA ACCNT CDLAR SCCA 015. ; 11 SCNDA UNCA RATA ACCNT CDLAR SCCA 015. > 1 CNTRBUT Dl SLDARTÀ. L. ]Ll 130 Rsdu cdt d mpsta pr rgan cultura - _p_ 131 Rsdu cdt d mpst pr l rcqust dlla pln casa da utla n cmpnsan -j cc 13 Rsdu cdt d mpst pr l ncmnt dll ccupan da utla n cmpnsan 133 Rsdu cdt d mpsta pr l abtan prncpal - Sna Abru, 134 Rsdu cdt d mpsta ntgr antcparr Fnd pnsn Rsdu cdt d mpsta pr rrdn Ttal sps santa ratt nll psnt dcharan rgh, 3) D. 137 Rddt d rfrmnt pr gvdn fscal cn mpnb cdda scca lcanl a. 138 ACCNT RPLF 015 Rddt crnplssu CAS PARTCLAR mprt su cu calcla l accnt,. Ann Ttal cdt utlat Stat Cdt utlat Stat Cdt utlat 145 Cdt pr mpst Q DCHARANT 6 pagat all str 146 CNUG DCHARANT Rddt lndar nn mpnbl a a 148 Rddt abtan pnrrcpl prtn sggtt a M Rsdu ddcn srrrn sttut...-1 a L a 44 LU -1 LU a 44 a 14 a.0 L -H

6 MdNJ RSULTAT DLLA LQDAZN MPRT DA TRATNR DA RMBRSAR - MD 730 RDNAR RCHSTA D RATZZAZJN D VRSAMNT D SALD DGLt VNTUAL ACCNT N RAT SALD PRM ACCNT SCND Ur8C ACCNT MPRT CH SARÀ TRA1TNUT DAL DATR D LAVR DALL NT PNSNSTC N BUSTA PAGA 161 Sald prm accnt nl mn d lugl lagsra/sffrrb pr pnsratrl Scnd unc accnt nl ms d ncmb C Nl cas d rchsta d rtan l sald d l rm accrt sarann rartt n bas al numr d ra rchst. MPRT DA VRSAR CN L MD. P4 (dprdnt sn ssttu) 16 Sld prm accnt nl m5 d gugn Scnd unc accnt nl ms d nvmb Pr l dttagl dll mpst da vrsa vd rgh da 31 a 45. u 163 MPRT CH SARA RMBRSAT DAL DATR D LAVR DALL NT PNSNSTC N BUSTA PAGA Nl ms d lugl agst/sttmb pr pnsntl 3 7 c MPRT CH SARÀ RMBRSAT DALL AGNZA DLL NTRAT d pndnt sna ssttut cas partclar) 164 t Dc Sua casat c a aa 5 na 4 trs d as-c: csnsul,sr lsmbrs d ma supr a4 -.Svaa a pa ss a s,t,acn} Lcmrn:ta d r.mb,s sarà drmmnurt dcr rrupat dzau htl d scdc unc cc. Ctc RMBRS DCHARANT RuaN/C0MuN fl n 171 PPF. l9 < 17 AUZN L RG CtNA RP ADD!ZNA CT,tUNAL FFF ACCNT 0% RDDT TASSAZN SPARATA MPSTA SSTTUTVA PRDUT11VTA.. > 176 CDLAR SCCA LCAZN. CRDT RMBRS CNUG TTAL L Ca r r a a 41 a 177 CNTRBUT D SLDARTA. < 178 MPRT CH SARA RMBRSAT DAL DATR D LAVR DALL NT PNSNSTC N BUSTA PAGA. MPRT CH SARA RMBRSAT DALL AGNZA DLL NTRAT dpndnt sna ssttut cas partclar) 179 L l rm sarà rugat d As4a dl nrat al smn d ntd Tnnhv Tvst tms d m sups a 4 cur n psa d prtcn stsd.. U DAT PR LA CMPLAZN DL MDLL F4 CSC DNDN1 SNZA sstmjt CDC TRBUT ANN RFRJMNr RNr/CMuN CRDT ( QuAn ) cdt nn srjpnn 01 nm 191 RP ADDZNAL RGNAL RPF ADDZNALL CMUNAL RPF CDLAR SCCA LCAZN SL ACCNT 0% TASSAZN SPARATA MDLL 730h MPSTA SSTTUTVA PRDUTFVTA NTGRATVj CNTRBUT D SLDAPTA TTAL.. Cnc DPNDNT SNZA ssnnjr CDC TRBUT aa 4N0 rsast RGKn/CMuN CRwrr (DA Qun ) cdt nn nuprn 1 url 11 P , c 5!t.] s Y_1 ts& (.Y.14r.]11 1 ADDZNAL PCZ)N TF c 13 ADDZNAL C v UN TH c 14 CDLAR SCCA LCAZN SL ACCNT 0% TASSAZN SPARATA MDLL73 MPSTASSTTUTVAPRDUT[VF[A NTGRATV CNTRBUT D SLDARTA TTAL. l.1ìj.) R%RPRT DA VRSAR GUGN CDC TRBUT ANN RRMNT RG MUN Mucr DA VRSAR 31 RP , LD 3 ADDZNAL RGNAL RPF 380t ADDZNAL CMUNAL RPF PR!MA RATA ACCNT RPF ACCNT 0% TASSAZN SPARATA ACCNT ADDZNAL CMUNA MPSTA SSTTUTVA PRDUTTVTA CDLAR SCCA LCAZN PRTV LA RATA ACCNT CDLAR SCCA u 40 CNTRBUT D SLDARTA a_ u 4 mpclt latv ADDZNAL RGNAL RP r al cnug cn 4 ncdvac ADDZNAL CMUNAL RPF dal ddtarnt ACCNT ADDZNA CMUNAL MPRT DA VRSAR - NVMBR 44 SCNDA UNCA RATA ACCNT RP ,0 45 SCNDA UNCA RATA ACCNT[CDDLAR SCCA SAGG Sclta dscrnan dll tt pr mll dll SPF Stat Sclta pr la dutnarn dl cnqu pr mll dll RPF r FRMA DL DATR D LAVR DL RAPPRSNTANT DLL NT RGANT DL RSPNSABL DWASSSTNZA FSCAL DL C.A.F. DL PRFSSNSTA ABLTAT Attv.c,cmun sd. CS n a) ) a a T a) a a la Sa - -