The average number for the reporting period. What is the average number of employees

12.10.2019

For specialists who first encountered this topic, the question may arise, what is the difference between the average headcount and the average headcount. To avoid confusion, let's look at the relationship between these two concepts.

Number of employees of the organization

This is an important indicator that reflects the segment of the organization's activities and shows the number of people working in it at a certain date or period. It is the starting point for determining the average number - the value used for statistical purposes and taxation (when it should be determined for a specific tax, contribution or fee).

Normative acts on determining the number

In the area under consideration, there are norms of legislation (mainly tax), as well as orders and instructions on the rules for determining the payroll and average number of employees for submitting these reports to the statistical authorities.

Let's dwell on the latter. Among them:

the current Instruction on the statistics of the number and wages workers and employees in enterprises, institutions and organizations, approved. September 17, 1987 by the USSR State Statistics Committee (hereinafter referred to as the Instruction);
Orders of Rosstat dated 08/27/2014 N 536, dated 08/03/2015 N 357, dated 10/26/2015 N 498, etc.

The orders also determine who and in what time frame must submit the specified reporting.

List and average number of employees

The number of employees on the payroll is a quantitative indicator of the payroll, given on a given date, as well as on average for the reporting period (which can be a month, quarter, year from its beginning). It is the average indicator that is most often needed for statistical and tax purposes, as well as for determining average wages, labor efficiency, turnover ratios and other indicators.

The third section of the Instructions (paragraphs 11 - 23) is devoted to the rules for calculating this value.

The payroll includes all employees of the organization who are employed in it on a certain date or period, with some exceptions. At the same time, each employee is taken into account in it only once and as one unit; both those who actually work and those who are absent from work are included.

The number of employees on the payroll must comply with the information contained in the time sheet.

Part-time workers, persons working under civil law contracts, and some other categories are excluded from the payroll.

For example, you can calculate the average number of employees for the reporting month as follows (clause 12):

firstly, the number of employees on the payroll is summed up for each of its calendar days (from 1 to 30/31, for February - to 28/29) along with holidays (non-working) and days off;
secondly, the result obtained is divided by the number of calendar days of the reporting month.

Some categories of employees included in the payroll are not included in the average headcount, for example, those on parental leave (clause 14 of the Instruction), which should be taken into account in the calculations.

Average number of employees

This indicator prescribes to reflect in the reporting, in particular, the Order of Rosstat dated August 27, 2014 N 536, etc., it is also necessary for the organization to receive tax benefits.

According to paragraph 13 of the instructions for filling out the forms (Appendix 17 to the Order), information on the average number of employees of the organization for the year preceding the reporting year includes:

the average number of employees of the organization;
the average number of external part-time workers working in it;
the average number of employees working in it under civil law contracts.

Therefore, speaking about the differences between the average and average number of people, we can only say that they are mutually necessary for calculating each other. The procedure for determining each indicator for different purposes is established in the regulations and orders of Rosstat, the Federal Tax Service and the Ministry of Finance of the Russian Federation.

Today MirSovetov will tell you about how to correctly calculate the average headcount. The calculation of the average headcount is carried out according to Forms No. 1-T “Information on the number and wages of employees” and No. P-4 “Information on the number, wages and movement of employees”. Form No. 1-T is submitted once a year, and form No. P-4 is submitted to the statistics service on a monthly basis.

The calculation of the average headcount is carried out in accordance with the Instructions for filling out the forms of the federal statistical observation, approved by the order of Rosstat dated October 24, 2011 No. 435.

Technology for calculating the average headcount

In order to calculate the average number of employees per month, it is necessary to sum up the payroll number of employees for each calendar day of the month (from the 1st to the 30th or 31st), including holidays and weekends, and then divide the resulting value by the number of calendar days. days in this month. In other words, the calculation of the average headcount is the arithmetic average of the payroll number of employees for a particular month.

The number of employees on a non-working day is considered equal to the number of employees on the previous working day, regardless of the number of holidays and days off. payroll is taken into account on the basis of personnel orders, as well as employment contracts. The payroll number of employees should be determined on the basis of the time sheet, which is maintained at the enterprise daily. This dependence is due to the fact that it is in the time sheet that the attendance of employees to work is noted and non-working days are set.

Headcount structure

The payroll includes all employees who perform labor duties on a reimbursable basis, the owners of the enterprise who receive a salary. If an employee is formally registered for work, then he is taken into account in the payroll, regardless of whether he worked during this period or was absent for any reason.

Women on maternity leave.
Persons on leave in connection with the adoption of a newborn child directly from the maternity hospital.
Persons on parental leave.
Persons on additional leave without pay.

Accounting for part-time employees

The list number of employees who have worked part time is taken into account in proportion to the hours worked in the following order.

Calculation of the total number of man-days worked by this worker.
To calculate the total number of man-days worked by a given employee, it is necessary to divide the total number of man-hours worked in a given month by the length of the working day, based on the length of the working week.

For example, if the rules internal regulations set 40 hour five day week, then the denominator will be equal to eight.
Determination of the average number of employees who worked part-time, in accordance with full employment.
For this purpose, it is necessary to obtain the quotient from dividing the worked man-days by the number of working days in the reporting month. Moreover, the days of illness, vacations falling on working days are conventionally included in the calculation on the previous working day.

If certain categories of employees (disabled people, minors, etc.) are provided for a reduced working day under the law, then such employees in the average number are considered as whole units.

An example of calculating the average headcount

For example, the company employs 6 people, of which one employee works 4 hours a day (5 days a week). There are 30 days in the reporting month. The norm of working days is 21 days.

Calculate the average number of employees who worked part-time:

Let's determine the total number of man-days worked in the reporting month: 21 x 4 / 8 = 10.5.
Let us determine the average number of underemployed workers: 10.5 / 21 = 0.5.

The average number of part-time workers will be 0.5.

To calculate the average number of employees who have worked full time, we will compile tables.

Calculation of the average number of employees

The tables show that four employees worked for a full month, and one got a job from the 7th.

Based on the given data average headcount will be equal to (6 x 4 + 24 x 5) / 30 = 4.8.

We hope that MirSovetov helped you figure out the calculation of the average headcount.

One of the reports that the head of the enterprise is obliged to submit to the IFTS is data on the average number of his employees. This is statistical information, which is drawn up on the KND 1110018 form and sent to the tax authorities annually until January 20 for the previous year of work. This indicator is important for confirming the ability of a legal entity or individual entrepreneur to enjoy a preferential tax regime, as well as for controlling employers' insurance payments by extra-budgetary funds.

Data on the average headcount are submitted by all organizations and entrepreneurs, regardless of the applicable tax regime, with the exception of individual entrepreneurs without employees, who have been exempted from this obligation since 2014. Also provide statistical information of the enterprise:

who have worked less than a year;
newly created or reorganized (term - before the 20th day of the month following the month of the company's creation);
closing (data on the date of liquidation of the organization).

Consider what is the average headcount and how to calculate it correctly.

Accounting for employees to be included in the average headcount

The average headcount includes all employees of the company performing permanent or temporary work under an employment contract, except for the following categories of employees:

external part-timers;
persons hired under a civil law contract;
transferred to work in another country;
transferred to another organization for the transfer;
apprentices and interns working at the enterprise under a student agreement and receiving a scholarship;
employees who are in study leave at your own expense;
students studying with a break from work in the direction and with a scholarship from the enterprise;
"maternity";
owners of the enterprise, if they are not employees in their company and, accordingly, do not receive a salary from it;
employees who have applied for own will and stopped coming to work without waiting for dismissal.

Employees who are seconded, on sick leave, on time off or vacation are taken into account in the calculation of the average headcount.

If the data is submitted to the FSS and the PFR (according to the RSV-1 and FSS-4 reporting forms), those who work part-time and work contracts must also be included in the calculation.

Data on the number of personnel are taken on the basis of a time sheet or other form of accounting for working hours at the enterprise for each day. In this case, all calendar days are included in the calculation. The number of employees on weekends and holidays is determined by the previous working day.

Calculation formula

To calculate the average number of employees, it is necessary to determine the calendar fund of working time for a certain period, or, as it is also called, man-days. To do this, the daily number of all employees that are taken into account in the indicators for the entire month is summed up. Then the sum is divided by the number of days in the month, as a result, the average value is obtained.

Thus, the formula for calculating the average number of employees of an enterprise for a month looks like this:
AMS = sum of man-days in a month / number of days in a month

The monthly AMS is taken as the basis for calculating the indicator for a certain period. As a rule, entrepreneurs require a report on the number of quarterly (for submission to off-budget funds) and for the year - to the tax authorities.

In this case, the average headcount is calculated using the simple arithmetic average formula: the AMS indicator for each month of the period under review is divided by the number of months in this period (3 - quarter, 6 - half a year, 9 - for 9 months, 12 - year).

The resulting number, if it is not an integer, is rounded according to mathematical rules (5 tenths or more after the decimal point - up, less than 5 tenths - down).

Consider the calculation of the average headcount on an example. The organization had 205 employees at the beginning of the year. On January 6, 15 new employees were hired, and on January 16, 5 of them left. On January 29, the employer hired 10 more people. Let's determine the average SCH with the following initial data:

MF = 205 * 5 + (205 + 15) * 10 + (220 - 5) * 13 + (215 + 10) * 3 / 31 = 216

Thus, the average number of employees employed at the enterprise in January amounted to 216 people, despite the constant fluctuations in the actual number of employees in the range of 205 - 225 employees.

Similarly, the calculation is made for other periods. Let's say the AMS for February turned out to be 223 people and 218 for March, then for the first quarter the indicator is defined as:

SCH = 216 + 223 + 218 / 3 = 219.

If there are no employees in the organization, except for the director, there is no need to apply the formulas: the AMS will always be 1.

The examples given relate to those enterprises in which all personnel work full-time. Short-time or part-time employees are counted separately. For example, if there are 2 people who work 4 hours a day, then they are taken as 1 work unit. When the work schedule is unstable, such employees are included in the calculation in proportion to the time they actually worked. In such cases, the formula is based not on man-days, but on man-hours. The sum of man-hours worked is divided by the number of days and the length of the working day in hours.

What nuances should be paid attention to when calculating?

The standard situation for calculating the ACV is the submission of a report for the previous year of the organization's activities. So, until January 20, 2015, enterprises and entrepreneurs submit a calculation of the average headcount that they had in 2014, in the period from January 1 to December 31 inclusive.

However, the organization could work for less than a year. In this case, the man-days for all the months of the actual activity of the company are still divided by 12, that is, by the total number of months in a year.

A similar approach is applied to organizations that have not fully completed the month. The number of employees for each day worked is summed up and divided by the calendar duration of that month. If an organization has temporarily suspended its activities, this does not relieve it from the obligation to submit information on the average headcount, which is calculated according to general rules.

A separate case is the creation of a company as a result of re-registration, liquidation, on the basis of separate subdivision etc. In such situations, the calculation of the AMS is made not from the moment the new organization begins to function, but taking into account the data of the predecessor enterprise.

As you can see, it is not difficult to determine the average number of employees in an organization. Companies using automated systems accounting staff, as a rule, have at their disposal software tools that calculate the AMS indicator on their own.

The calculation of the headcount of an enterprise is one of the important reports that is submitted to government agencies. This is the compilation of statistical data, record keeping and similar elements, often not very clear. common man. In any case, it is necessary to comply with the requirements of the laws, otherwise there will be problems with it. It should be remembered that not only the fact of filing a document is important, but also the correctness of its filling, timeliness, reflection of all changes and strict compliance with established standards.

Definition

This is the number of all workers in any particular organization. This includes everyone, including those who work in different departments, other structural units, do their work at home, are accepted only for a certain time (season), and so on. Absolutely everything is indicated as whole numbers. For example, even the person who works only for one season, and not the whole year, the payroll of the enterprise will be taken into account as a unit, and not in the form of 0.25. The exception is those categories of employees who combine work, do not have an employment contract, or groups of persons working on the basis of a civil contract.

Basic provisions

The list of workers is required to be compiled by absolutely any enterprise that has its own balance sheet. It must also refer to legal entities. All information about various departments, teams, laboratories and similar structures that are part of the company is also submitted according to the same principles. It must be remembered that even if the department is not actually part of the company, but formally belongs to it, it must appear in the general report. The exception is those divisions that have their own balance sheet. Here already, at the request of the main structure, they can both provide the necessary information to the central office, and transfer it independently to the territorial statistical bodies.

The process of compiling the report is broken down by time. There are monthly, quarterly and annual varieties. In each of them, one should strictly adhere to the rule that the time period starts from the very first day of the period (even if it is a weekend, holiday, and so on) and also ends with the last date. For example, in the context of the year it will be from January 1 to December 31 without any exceptions. It is necessary to strictly adhere to the deadlines for submitting documents, otherwise an error may appear and a fine will be imposed.

Responsibility

As in the situation with absolutely any report that is sent to government agencies, when compiling this document, you should always take into account the responsibility of key figures in the company. This is a common practice aimed at maximizing the accuracy of the information provided in the report. So, the main culprits in the event of a discrepancy are the chief accountant and the head of the department (structures, divisions, and so on). The headcount compiled by the employee is, of course, important document, and it must be cross-checked by responsible persons.

Report Requirements

Without fail, a document for submission to state bodies must be drawn up in a strictly prescribed form. There are a huge number of varieties, and for each individual situation, you can choose the perfect one. Only in this way it will be possible to accurately and correctly calculate the number of people it is simply necessary to maintain workflow in established by law okay. It should be remembered that any notes in the report card are allowed to be made solely on the basis of the original documents. For example, in the event that an employee falls ill, you cannot make changes without a sick leave or using a copy of it.

One more important element, which is not known to everyone, but can greatly affect the final figures in the report - the transfer of departments or employees between companies. In such a situation, a person (or unit) should be removed from the document only in the next period. The entry is made in the same way. The next point that also deserves attention is the error. If it was allowed and detected in a timely manner, it will be necessary to make changes to the report in which the problem arose, and to all subsequent ones, where the numbers from the wrong document appeared.

payroll

This category includes absolutely all employees, regardless of how long they were hired, even if this period of time is only one day. Correctly compiled number is the key to successful reporting without problems and errors. It is also necessary to take into account those workers who, for whatever reason, are not present at the enterprise for a certain period of time.

Considering the number of people who are required to be included in the report, and those who are not indicated in it, it is easier to list the latter. So, everyone who is not in the state should not appear in the document, works part-time or in accordance with a certain agreement that this individual entered into with a government agency. Employees who actually belong to this company, but currently work for another company, provided that they do not receive a salary at their main place, are also not taken into account.

Separately, it should be said about the students. The payroll is a document about those who are currently working, but not about those who are being trained. That is, all potential employees who are being trained, trained or otherwise gaining the necessary experience at the time of the report are not included in the report. As soon as they are fully and officially hired, only then a mark about them will appear in the corresponding document. And the last group of people who do not need to be reflected in the report are those who quit. Regardless of how this happened, from the date of termination of work, the former employee is automatically removed from the list.

Average headcount

This indicator is somewhat different from everything indicated above. The average headcount is used to calculate labor productivity, average wages, turnover, permanence, turnover rate, and the like. It is not possible to do all this using the standard number, since it is taken into account for a specific date. In this case, the calculation is made for a certain period.

Next, we will consider how the average headcount is determined. The formula here is relatively simple, but it needs to be understood. So, the first thing you need is to correctly determine the number of days. There will be 30 or 31 of them, depending on the month (in the February version - 29 or 28). Be sure to include any holidays and weekends in the calculation. Now we take the number of employees and divide it by the number obtained in the previous paragraph. It is important to consider that the number of employees on the weekend will be identical to the same number for the previous working day. For example, on Friday there were 30 employees. As a calculation for Saturday, you also need to take the same 30 people. A similar situation will be in the event that there are 2 or more days off. That is, on Sunday there will also be 30 workers. It is very important to correctly select all those employees who are included in this list, as they differ from what is required to indicate the usual payroll. This requires special attention, because at this stage most of the errors occur.

Employees in the average headcount

The list does not include such employees who are on maternity leave or parental leave. Additional parental leave is also not taken into account. If an employee was sent to construction, installation, commissioning or harvesting, regardless of whether he is paid money for this at his main duty station, then he should also not appear on this list. It should be remembered that it must be included in the list of the enterprise where it was sent. Another category of workers who also should not appear on the list are disabled veterans of the Second World War. Separately, it should be said about those employees who do not work full-time. They need to be calculated exactly according to the time that was actually worked out. But those who work in full, but at the same time perform their duties at home, still fit in as full-fledged units.

In an even more original way, the number of employees who work under an agreement with the state is calculated. In such a situation, it is important to accurately and correctly determine what their average payroll will be. The formula in this case will be as follows: FZ / SZP \u003d SCH. Where SWP is the average salary per employee. FZ - the wage fund of all persons employed under an agreement with state bodies. A SCH - the average number. That is, if in general all such employees received 100,000 rubles, and the salary of one employee is 20,000 rubles, then the number will be 100,000/20,000 = 5. And it does not matter that in fact they worked 10 or 2.

Registration and dismissal

In addition to all other parameters, the report implies a division by indicators of arrival and departure. That is, hiring and firing. In this case, they are taken into account in a slightly different way. If the arrival signs for the source from which it appeared new employee, then the departure is determined by the type of dismissal. Only by accurately understanding this moment, it is possible to correctly issue a report and determine the number of employees on the payroll. This may seem rather complicated, but for ease of perception, below is a conditional table.

You need to understand that there are certain exceptions here, which should also be taken into account. Without them, the correct payroll number of employees will not work. This, in turn, can lead to errors, penalties, and so on. Thus, all persons who were previously employed in non-core activities, and then were transferred to the main one, are not included in this list as newcomers. But those who used to be employees, and then became workers, are indicated in a separate column. The situation is similar with departure. In addition, it must be borne in mind that all absenteeism, even of an employee who has not yet been fired, is also indicated in a special paragraph.

Active and payroll number

These indicators are quite different from each other. It is important not to confuse them and use only the correct indicators when calculating. So, the payroll number of employees is, as mentioned above, the number of employees employed in certain areas of the company's activities for a certain period. There are exceptions that are not included here, but there are not many of them. But under the turnout number they mean the number of workers who are required to be present at their place daily, for the corresponding period of time. Naturally, excluding weekends or holidays. That is, if according to the headcount there can be 100 employees, then there will be only 20 of them, since everyone else can work at home, be involved for a certain time or for part-time, and so on.

Results

All of the above will help to compile a statistical report as correctly and efficiently as possible. As a rule, in most enterprises all processes have been worked out for a long time and the movements of workers that could cause difficulties in drawing up a document are also already familiar. In any case, if there is a controversial issue or a situation arises that has not been encountered before, it is best to study the problem in advance and clarify the data than to make a mistake.

Is an individual entrepreneur applying the SPE included in the calculation of the average headcount? employees? The answer to this question is given in the published.

Normative act for calculating the average number

Specialists of the Finance Ministry pointed out that the average number of employees is determined in the manner established by Rosstat. In particular, you should be guided by the Instructions for filling out the forms of the Federal Statistical Observation (hereinafter referred to as the Instructions):

No. P-1 “Information on the production and shipment of goods and services”;
No. P-2 “Information on investments in non-financial assets”;
No. P-3 “Information on the financial condition of the organization”;
No. P-4 “Information on the number, wages and movement of workers”;
No. P-5 (M) “Basic information about the activities of the organization”.

They are approved by the order of Rosstat dated October 24, 2011 No. 435.

Determination of the average number

According to paragraph 77 of the Instructions, they include: -; - average number of external part-timers; - the average number of employees performing work under civil law contracts.

Hence, the Ministry of Finance of Russia concluded that the PSN has the right to apply an individual entrepreneur, average population whose employees, together with external part-time workers and those working under civil law contracts, are up to 15 people (inclusive). As for the individual entrepreneur himself, he is not taken into account when calculating employees.

Example 1

Individual entrepreneur O.P. Lapshin is engaged in the provision of excursion services. In 2013, he switched to PSN. The term of the patent is from January 1 to December 31, 2013.

To check the availability in April of the right to use PSN O.P. Lapshin decided to calculate the average number of his employees from January 1 to March 31. During this period, he was assisted by employees who: - worked for him under an employment contract; - performed labor duties under civil law contracts; - were invited from other organizations to work part-time.

At the same time, O.P. Lapshin, the average number of employees was 4 people, the average number of external part-time workers was 6 people, the average number of employees performing work under civil law contracts was 5 people.

Thus, the average number of employees at O.P. Lapshin was 15 people (4 + 6 + 5), which does not go beyond the established limit.

This means that in April he has the right to apply the PSN, of course, if he has not violated the conditions for the amount of income from sales and the timely payment of tax (patent payment).

Calculation of the average headcount

Recall that according to paragraph 78 of the Directives, the average number of employees per month is calculated according to the formula:

Average number of employees per month = Sum of the total number of employees for each calendar day of the month: Number of calendar days of the month

When determining the amount of the payroll number of employees, the payroll number of employees for each calendar day of the month is taken into account, that is, from the 1st to the 30th or 31st day (for February - to the 28th or 29th day), including holidays (non-working) and days off.

The number of employees on the payroll for a weekend or holiday (non-working) day is taken equal to the payroll number of employees for the previous working day.

The average number of employees is calculated on the basis of the daily accounting of the payroll number of employees. The latter must be clarified by orders to hire workers, to transfer them to another job, to terminate the employment contract.

The number of employees on the payroll for each day must correspond to the data of the time sheet, on the basis of which the number of employees who came and did not show up for work is established.

The average number of employees is calculated according to the data on the payroll, which is given on a certain date, for example, on the last day of the reporting period (clause 79 of the Instructions).

The payroll includes mercenaries who worked on and performed permanent, temporary or seasonal work for one day or more.

The headcount of employees for each calendar day includes both those who actually work and those who are absent from work for any reason, for example:

located in . Condition - they retain their salary in this organization;
absent from work due to illness;
absent from work in connection with the performance of state or public duties.

Among the employees who are not included in the payroll, in particular, are (paragraph 80 of the Instructions):

employed part-time from other organizations;
performing work under civil law contracts;
who filed a letter of resignation and terminated their employment duties before the expiration of the warning period (stopped work without warning the administration).

Some employees are not included in the average headcount. These include (clause 81.1 of the Instructions):

women who were on maternity leave;
persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as in;
employees who study in educational institutions and are on additional leave without pay, entering educational institutions who are on leave without pay to pass entrance exams.

Example 2

Employees of the individual entrepreneur O.P. Lapshina work according to the schedule of a five-day work week. The table shows data for March on the number of employees who performed full-time work.

Day of the month	List number of employees	Including not subject to inclusion in the SSChR (clause 81.1 of the Instructions)	To be included in the SSChR (column 2-column 3)

2 (Saturday)
3 (Sunday)




8 (non-working public holiday)
9 (Saturday)
10 (Sunday)





16 (Saturday)
17 (Sunday)





23 (Saturday)
24 (Sunday)





30 (Saturday)
31st (Sunday)

The table shows that the sum of the number of employees on the payroll for all days of March to be included in the average headcount is 135.

The calendar number of days in a month is 31. Based on this, the SSChR for March will be 4.35 people (135: 31).

SSHR for the quarter is defined as follows. It is necessary to add up the SSFR for all months of the organization's work in the quarter and divide the amount received by three (clause 81.5 of the Instructions).

Example 3

For January - 3 people;

For February - 4.65 people;

For March - 4.35 people.

Thus, the SSHR for the first quarter will be 4 people [(3 + 4.65 + 4.35) : 3].

To determine the UAFR for the period from the beginning of the year to the reporting month inclusive, it is necessary to add the UAVR for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive. Then divide the amount received by the number of months for the period from the beginning of the year, that is, by 2, 3, 4, etc., respectively (clause 81.6 of the Instructions).

Example 4

Individual entrepreneur O.P. Lapshin has the following information about the USSR:

For January - 3 people;

For February - 4.65 people;

For March - 4.35 people;

April - 6 people

Thus, the SSHR for the period from January 1 to April 30 will be 4 people [(3 + 4.65 + 4.35 + 4) : 4].

Reflection in the application for a patent

An individual entrepreneur who decides to apply PSN, the average number of employees must be indicated in the application for a patent.

In it, the taxpayer should indicate:

information that he carries out entrepreneurial activities either with the involvement of employees (including under civil law contracts), or without their involvement;
the average number of employed employees or zero if they are not involved.

It must be borne in mind that the constituent entities of the Russian Federation have the right to establish the amount of annual income potentially receivable by an individual entrepreneur, including depending on the average number of employees.

In the commented document, specialists from the Finance Ministry believe that individual entrepreneur, which does not involve employees when carrying out business activities on the territory of a constituent entity of the Russian Federation, in relation to which the PSN is applied, is included in the group “average number of employees up to 5 people inclusive”.