Are you over 18 and want to see adult content?
More Annotations
A complete backup of gk24.pl/skoki-narciarskie-w-zakopanem-2020-gdzie-ogladac-online-transmisja-w-tv-stream-kiedy-kalendarz-puch
Are you over 18 and want to see adult content?
A complete backup of www.nieuwsblad.be/cnt/dmf20200126_04821959
Are you over 18 and want to see adult content?
A complete backup of www.independent.co.uk/sport/football/fa-league-cups/shrewsbury-vs-liverpool-prediction-preview-odds-fa-cup-
Are you over 18 and want to see adult content?
A complete backup of www.yalla-sport.com/news/197599
Are you over 18 and want to see adult content?
Favourite Annotations
Погода в России и мире. Прогноз погоды в городах России и мира на сегодня, завтра, неделю
Are you over 18 and want to see adult content?
Dictionarist - Online Talking Dictionary
Are you over 18 and want to see adult content?
fetra Transportgeräte - fetra Transportgeräte
Are you over 18 and want to see adult content?
Join Now - Webpartners.co Affiliate Program
Are you over 18 and want to see adult content?
Electronic repair articles
Are you over 18 and want to see adult content?
Amblin | Movies & Television | Official Site
Are you over 18 and want to see adult content?
معراج گشت آسمان | تور مسافرتی داخلی و خارجی - تور ارزان
Are you over 18 and want to see adult content?
Whole Lotta Yum - Low Carb ~ Healthy Comfort Food ~ Instant Pot
Are you over 18 and want to see adult content?
Text
MERCER CAPITAL
Mercer Capital's RIA Valuation Insights blog is a weekly update on issues important to the Investment Management industry. On May 7, 2020, Neiman Marcus, an iconic luxury retailer, announced in its bankruptcy filing plans to reorganize under Chapter 11 with the backing of most creditors. RIA VALUATION INSIGHTS The outlook for RIAs depends on a number of factors. Investor demand for a particular manager’s asset class, fee pressure, rising costs, and regulatory overhang can all impact RIA valuations to varying extents. The one commonality, though, is that RIAs are all impacted by the market. The impact of market movements varies by sector, however.APRIL 2021 SAAR
April 2021 SAAR. May 10, 2021 SAAR. SAAR has continued its impressive run in 2021, increasing for the second straight month to 18.5 million . This is a 3.1% increase from March 2021. As we have mentioned in our previous SAAR blog post, comparing spring 2021 SAAR to 2020 does not hold much merit, especially in April which experienced the weakest OIL AND GAS RESERVE VALUES Oil and Gas Reserve Values. This is the first of two posts in which we will investigate the different values placed on oil and gas reserves in a GAAP, Non-GAAP, IFRS, and fair market value context. As an example we will consider Exxon Mobil Corp., the nation’s largest energy company, which is under investigation for its lack of assetwrite
ESPORTS: BUSINESS MODELS THE VALUATION OF ASSET MANAGEMENT FIRMS HOW TO VALUE AN OIL AND GAS REFINERY NORMALIZING ADJUSTMENTS TO THE INCOME STATEMENT Normalizing adjustments adjust the income statement of a private company to show the prospective purchaser the return from normal operations of the business and reveal a “public equivalent” income stream. If such adjustments were not made, something other than a freely traded value indication of value would be developed bycapitalizing the
LANDS’ END AND TRADE NAME IMPAIRMENT Lands’ End and Trade Name Impairment. February 1, 2016. Last week, Lands’ End, Inc. (NASDAQ: LE) announced that it would write down the value of its flagship trade name asset (Lands’ End). Management’s preliminary guidance is for a charge of $90 million to $110 million, which could lower the asset’s value by 20% from $528 million to FAMILY LIMITED PARTNERSHIPS: ARE ASSIGNEE INTERESTS WORTH Since family limited partnerships (or FLPs) became popular in 1994, we have valued hundreds such asset holding entities. Family limited partnerships are useful because one generation, owning a general partnership interest, can control the cash flow from gifted assets.MERCER CAPITAL
Mercer Capital's RIA Valuation Insights blog is a weekly update on issues important to the Investment Management industry. On May 7, 2020, Neiman Marcus, an iconic luxury retailer, announced in its bankruptcy filing plans to reorganize under Chapter 11 with the backing of most creditors. RIA VALUATION INSIGHTS The outlook for RIAs depends on a number of factors. Investor demand for a particular manager’s asset class, fee pressure, rising costs, and regulatory overhang can all impact RIA valuations to varying extents. The one commonality, though, is that RIAs are all impacted by the market. The impact of market movements varies by sector, however.APRIL 2021 SAAR
April 2021 SAAR. May 10, 2021 SAAR. SAAR has continued its impressive run in 2021, increasing for the second straight month to 18.5 million . This is a 3.1% increase from March 2021. As we have mentioned in our previous SAAR blog post, comparing spring 2021 SAAR to 2020 does not hold much merit, especially in April which experienced the weakest OIL AND GAS RESERVE VALUES Oil and Gas Reserve Values. This is the first of two posts in which we will investigate the different values placed on oil and gas reserves in a GAAP, Non-GAAP, IFRS, and fair market value context. As an example we will consider Exxon Mobil Corp., the nation’s largest energy company, which is under investigation for its lack of assetwrite
ESPORTS: BUSINESS MODELS THE VALUATION OF ASSET MANAGEMENT FIRMS HOW TO VALUE AN OIL AND GAS REFINERY NORMALIZING ADJUSTMENTS TO THE INCOME STATEMENT Normalizing adjustments adjust the income statement of a private company to show the prospective purchaser the return from normal operations of the business and reveal a “public equivalent” income stream. If such adjustments were not made, something other than a freely traded value indication of value would be developed bycapitalizing the
LANDS’ END AND TRADE NAME IMPAIRMENT Lands’ End and Trade Name Impairment. February 1, 2016. Last week, Lands’ End, Inc. (NASDAQ: LE) announced that it would write down the value of its flagship trade name asset (Lands’ End). Management’s preliminary guidance is for a charge of $90 million to $110 million, which could lower the asset’s value by 20% from $528 million to FAMILY LIMITED PARTNERSHIPS: ARE ASSIGNEE INTERESTS WORTH Since family limited partnerships (or FLPs) became popular in 1994, we have valued hundreds such asset holding entities. Family limited partnerships are useful because one generation, owning a general partnership interest, can control the cash flow from gifted assets.FAIRNESS OPINIONS
Evaluating a Buyer’s Shares From the Seller’s Perspective. M&A activity in North America (and globally) is rebounding in 2021 after falling to less than $2.0 trillion of deal value in 2020 for just the second time since 2015 according to PitchBook; however, deal activity has accelerated in 2021 and is expected to easily top 2020 assuming no major market disruption due to a confluence of TAX PLANNING FOR AUTO DEALERSHIPS In business valuation, appraisers seek to normalize historical earnings to establish the level of earnings an investor might reasonably expect from an investment in the subject company. SUCCESSION PLANNING FOR INDEPENDENT RIAS Succession planning has been an area of increasing focus in the RIA industry, particularly given what many are calling a looming succession crisis.The demographics suggest that increased attention to succession planning is well warranted: over 60% of RIAs are still led by their founders, and only about a quarter of them have non-foundingshareholders.
AUTOMOBILE DEALERSHIP VALUATION 101 Valuation of a business can be a complex process requiring certified business valuation and/or forensic accounting professionals. Valuations of automobile dealerships are unique even from valuation of manufacturing, service, and retail companies. Automobile dealership valuations involve the understanding of industry terminology, factory financial statements, and hybrid valuation approaches. AN INTRODUCTION TO DIVIDENDS AND DIVIDEND POLICY FOR An Introduction to Dividends and Dividend Policy for Private Companies. Excerpted from Z. Christopher Mercer, FASA, CFA, ABAR,’s newest book, Unlocking Private Company Wealth. It is reprinted here with permission. The issue of dividends and dividend policy is of great significance to owners of closely held and family businesses anddeserves
UNDERSTAND THE DISCOUNT RATE USED IN A BUSINESS VALUATION An equity discount rate range of 12% to 20%, give or take, is likely to be considered reasonable in a business valuation. This is about in line with the long-term anticipated returns quoted to private equity investors, which makes sense, because a business valuation is CRYPTO, MEME STOCKS, NFTS AND YOUR FAMILY BUSINESS Italian artist Salvatore Garau made headlines last week with the reported sale of his invisible sculpture at an auction. It is probably not our place to wade into heady debates surrounding the ontology of art, but the reported winning bid of $18,000 is admittedly hard to evaluate relative to something which, in at least a material sense,does not exist.
HOW TO VALUE AN OIL AND GAS REFINERY The price of refined products. There are four main components to refined product prices: (1) Crude Oil Prices, (2) Wholesale Margins, (3) Retail Distribution Costs, and (4) Taxes. Generally, input prices and wholesale margins drive fluctuations in product prices as the last two are relatively stable. THE FAIR MARKET VALUE OF OIL & GAS RESERVES Oil and gas assets represent the majority of value of an E&P company. The Oil and Gas Financial Journal describes reserves as “a measurable value of a company’s worth and a basic measure of its life span.” Thus, understanding the fair market value of a company’s PDP, PDNP, and PUDs is key to understanding the fair market value of the Company. FAMILY LIMITED PARTNERSHIPS: ARE ASSIGNEE INTERESTS WORTH Since family limited partnerships (or FLPs) became popular in 1994, we have valued hundreds such asset holding entities. Family limited partnerships are useful because one generation, owning a general partnership interest, can control the cash flow from gifted assets.MERCER CAPITAL
Mercer Capital's RIA Valuation Insights blog is a weekly update on issues important to the Investment Management industry. On May 7, 2020, Neiman Marcus, an iconic luxury retailer, announced in its bankruptcy filing plans to reorganize under Chapter 11 with the backing of most creditors. RIA VALUATION INSIGHTS The outlook for RIAs depends on a number of factors. Investor demand for a particular manager’s asset class, fee pressure, rising costs, and regulatory overhang can all impact RIA valuations to varying extents. The one commonality, though, is that RIAs are all impacted by the market. The impact of market movements varies by sector, however.APRIL 2021 SAAR
April 2021 SAAR. May 10, 2021 SAAR. SAAR has continued its impressive run in 2021, increasing for the second straight month to 18.5 million . This is a 3.1% increase from March 2021. As we have mentioned in our previous SAAR blog post, comparing spring 2021 SAAR to 2020 does not hold much merit, especially in April which experienced the weakestMARCH 2021 SAAR
We will instead try to show both a comparison to 2020 and 2019 levels. Even with this adjustment, March SAAR for 2021 was an increase of 44% compared to 2019. Driving March SAAR were sales of light trucks which accounted for 78.1% of all new vehicle sales in March 2021. This metric is a slight uptick from the 74% they accounted for in March2020.
AUTOMOBILE DEALERSHIP VALUATION 101 UNDERSTAND THE DISCOUNT RATE USED IN A BUSINESS VALUATION An equity discount rate range of 12% to 20%, give or take, is likely to be considered reasonable in a business valuation. This is about in line with the long-term anticipated returns quoted to private equity investors, which makes sense, because a business valuation is HOW TO VALUE A WEALTH MANAGEMENT FIRM About Mercer Capital Mercer Capital provides RIAs, independent trust companies, and alternative asset managers with business valuation and financial advisory services related to WHAT IS THE ORDER OF TESTING FOR IMPAIRMENT? What is the Order of Testing for Impairment? When testing the goodwill of a reporting unit for impairment, the order of operations matters. Because the units themselves may contain assets subject to impairment testing, it is important to first reflect accurate carrying values for those assets before testing the goodwill of the unit overall. UNDERSTAND THE VALUE OF YOUR AGRICULTURAL EQUIPMENT AND The purpose of this whitepaper is to provide an informative overview regarding the valuation of agricultural equipment and machinery dealerships. A lack of knowledge regarding the value of your business could be very costly. Opportunities for successful liquidity events may be missed or estate planning could be incorrectly implementedbased on
RECENT TRENDS IN AGRICULTURAL PRODUCTION LENDINGMERCER CAPITAL
Mercer Capital's RIA Valuation Insights blog is a weekly update on issues important to the Investment Management industry. On May 7, 2020, Neiman Marcus, an iconic luxury retailer, announced in its bankruptcy filing plans to reorganize under Chapter 11 with the backing of most creditors. RIA VALUATION INSIGHTS The outlook for RIAs depends on a number of factors. Investor demand for a particular manager’s asset class, fee pressure, rising costs, and regulatory overhang can all impact RIA valuations to varying extents. The one commonality, though, is that RIAs are all impacted by the market. The impact of market movements varies by sector, however.APRIL 2021 SAAR
April 2021 SAAR. May 10, 2021 SAAR. SAAR has continued its impressive run in 2021, increasing for the second straight month to 18.5 million . This is a 3.1% increase from March 2021. As we have mentioned in our previous SAAR blog post, comparing spring 2021 SAAR to 2020 does not hold much merit, especially in April which experienced the weakestMARCH 2021 SAAR
We will instead try to show both a comparison to 2020 and 2019 levels. Even with this adjustment, March SAAR for 2021 was an increase of 44% compared to 2019. Driving March SAAR were sales of light trucks which accounted for 78.1% of all new vehicle sales in March 2021. This metric is a slight uptick from the 74% they accounted for in March2020.
AUTOMOBILE DEALERSHIP VALUATION 101 UNDERSTAND THE DISCOUNT RATE USED IN A BUSINESS VALUATION An equity discount rate range of 12% to 20%, give or take, is likely to be considered reasonable in a business valuation. This is about in line with the long-term anticipated returns quoted to private equity investors, which makes sense, because a business valuation is HOW TO VALUE A WEALTH MANAGEMENT FIRM About Mercer Capital Mercer Capital provides RIAs, independent trust companies, and alternative asset managers with business valuation and financial advisory services related to WHAT IS THE ORDER OF TESTING FOR IMPAIRMENT? What is the Order of Testing for Impairment? When testing the goodwill of a reporting unit for impairment, the order of operations matters. Because the units themselves may contain assets subject to impairment testing, it is important to first reflect accurate carrying values for those assets before testing the goodwill of the unit overall. UNDERSTAND THE VALUE OF YOUR AGRICULTURAL EQUIPMENT AND The purpose of this whitepaper is to provide an informative overview regarding the valuation of agricultural equipment and machinery dealerships. A lack of knowledge regarding the value of your business could be very costly. Opportunities for successful liquidity events may be missed or estate planning could be incorrectly implementedbased on
RECENT TRENDS IN AGRICULTURAL PRODUCTION LENDING RIA VALUATION INSIGHTS The outlook for RIAs depends on a number of factors. Investor demand for a particular manager’s asset class, fee pressure, rising costs, and regulatory overhang can all impact RIA valuations to varying extents. The one commonality, though, is that RIAs are all impacted by the market. The impact of market movements varies by sector, however.FAIRNESS OPINIONS
Evaluating a Buyer’s Shares From the Seller’s Perspective. M&A activity in North America (and globally) is rebounding in 2021 after falling to less than $2.0 trillion of deal value in 2020 for just the second time since 2015 according to PitchBook; however, deal activity has accelerated in 2021 and is expected to easily top 2020 assuming no major market disruption due to a confluence of TAX PLANNING FOR AUTO DEALERSHIPS In business valuation, appraisers seek to normalize historical earnings to establish the level of earnings an investor might reasonably expect from an investment in the subject company. SUCCESSION PLANNING FOR INDEPENDENT RIAS Succession planning has been an area of increasing focus in the RIA industry, particularly given what many are calling a looming succession crisis.The demographics suggest that increased attention to succession planning is well warranted: over 60% of RIAs are still led by their founders, and only about a quarter of them have non-foundingshareholders.
CRYPTO, MEME STOCKS, NFTS AND YOUR FAMILY BUSINESS Italian artist Salvatore Garau made headlines last week with the reported sale of his invisible sculpture at an auction. It is probably not our place to wade into heady debates surrounding the ontology of art, but the reported winning bid of $18,000 is admittedly hard to evaluate relative to something which, in at least a material sense,does not exist.
ESPORTS: BUSINESS MODELS Chris Mercer, founder of Mercer Capital, states the two primary factors in the value of a business are risk and growth. eSports teams with a significant amount of recurring revenue (through sponsorships, subscriptions, etc.) are less risky than teams that have less consistent revenue sources (prize money, merchandise sales). COMMUNITY BANK VALUATION (PART 1) At Mercer Capital, valuations of clients’ securities are more than a mere quantitative exercise. Integrating a bank’s growth prospects and risk characteristics into a valuation analysis requires understanding the bank’s history, business plans, market opportunities, response to emerging technological issues, staff experience, and the like.DECEMBER 2020 SAAR
In December 2020, monthly retail sales appear to have actually improved 0.5% from 2019, compared to a 33% decline in fleet volumes. Viewed another way, fleet sales represented only about 14.3% of total volumes in 2020, compared to a 19.6% share in 2019. We touched on the impact of retail vs total SAAR last month. MINERAL AND ROYALTY VALUATIONS REMAIN LOW AMID RECENT OIL Mineral And Royalty Valuations Remain Low Amid Recent Oil Price Gains. February 5, 2021 Mineral and Royalty Rights Valuation Issues. The recent rise of oil prices returning to over $50 per barrel is a welcome sign to mineral and royalty holders across the board. There are inklings of bullish expectations for oil and gas prices in thecoming year.
HOW TO VALUE YOUR INSURANCE BROKERAGE A lack of knowledge regarding the value of your business could be costly, leading to missed opportunities or inadequate wealth planning. On a practical level, understanding how insurance agencies and brokerages are actually valued may help you understand how to increase the value of your business and maximize your return when it comes timeto
* _⌂_
* Obtain a Proposal
* Careers
* Contact Us
_🔎_ Search for:
* About Us
* About Mercer Capital* Professionals
* Careers
* News
* COVID-19 Resource Center Page* Industries
* Industry Coverage Publications * Financial Institutions * Depository Institutions * Financial Technology * Insurance Companies * Investment Management * PE Firms & Other Financial Sponsors * Specialty Finance & REITs * Operating Companies* Agribusiness
* Animal Health
* Auto Dealerships
* Construction & Building Materials* Dealerships
* Distribution
* Food and Beverage
* Healthcare
* Hospitality
* Manufacturing
* Media and Entertainment* Oil & Gas
* Professional Services * Professional Sports* Retail
* Technology
* Telecommunications* Transportation
* Asset Holding Companies * Family Limited Partnerships * Limited Liability Companies* Services
* Business Valuation * Buy-Sell Agreement Valuation * Corporate Valuation * Employee Stock Ownership Plans * Gift, Estate, and Income Tax Compliance * Transaction Advisory & Restructuring * M&A Representation Services* Fairness Opinions
* ESOP Advisory Services * Quality of Earnings * Bankruptcy and Restructuring Advisory* Solvency Opinions
* Services for Depository Institutions* Bank Valuation
* Financial Reporting for Banks * Goodwill Impairment Testing * Litigation Support for Banks * Loan Portfolio Valuation* Stress Testing
* Tax Compliance
* Transaction Advisory for Banks * Financial Reporting Valuation * Impairment Testing * Portfolio Valuation Services * Purchase Price Allocation * Equity-Based Compensation Valuation * 280G Golden Parachute Valuation * Litigation Support * Business Damages and Lost Profits * Family Law and Divorce * Shareholder Disputes * Tax-Related Controversies * Valuation, Labor, and Contract Disputes * Consultation, Testimony, and Support * Family Business Advisory Services* Insights
* Articles
* Bankruptcy & Restructuring * Buy-Sell Agreements* Case Review
* Corporate Valuation* ESOPs
* Family Business Advisory * Financial Institutions Articles * Financial Reporting Valuation* Industry-Related
* Litigation Support* Tax Compliance
* Transaction Advisory * Article Reprints from S&P Global Market Intelligence* Blogs
* Auto Dealer Valuation Insights * Energy Valuation Insights * Family Business Director * RIA Valuation Insights* Newsletters
* Bank Watch
* Industry Coverage Publications * Family Law Valuation and Forensic Insights * FinTech Industry Newsletter * Middle Market Transaction Update * Texas Bank Snapshot* Value Added
* Value Matters
* Whitepapers
* Regional Bank Peer Reports* Media
* Charts
* Presentations
* Webinars
* Products
* Books
* National Economic Review * COVID-19 Resource Center Page MERCER CAPITAL PROVIDES BUSINESS VALUATION AND FINANCIAL ADVISORYSERVICES.
More Information About Mercer CapitalFEATURED INDUSTRIES
* Investment Management * Depository Institutions* Oil & Gas
* Auto Dealerships
* Insurance Companies * Professional SportsView All Industries
Blog
Auto Dealer Valuation Insights Mercer Capital's Auto Dealer Valuation Insights blog is a weekly update on issues important to the Auto Dealer industry.Blog
Energy Valuation Insights Mercer Capital's Energy Valuation Insights blog is a weekly update on issues important to the Energy industry.Blog
Family Business Director Mercer Capital's Family Business Director blog provides corporate finance and planning insights to multi-generational family businessesdirectors.
Blog
RIA Valuation Insights Mercer Capital's RIA Valuation Insights blog is a weekly update on issues important to the Investment Management industry.Case Study
Restructuring Case Study - Neiman Marcus On May 7, 2020, Neiman Marcus, an iconic luxury retailer, announced in its bankruptcy filing plans to reorganize under Chapter 11 with the backing of most creditors. In this presentation, we discuss the bankruptcy process and the importance of valuation in bankruptcyproceedings.
Article
Valuation Considerations in Bankruptcy Proceedings The outbreak of COVID-19 in the United States has caused a severe public health crisis and an unprecedented level of economic disruption. We discuss the key valuation-related steps of a Chapter 11restructuring.
Article- AICPA.org
Coronavirus and the Value of Minority Interests in Private Businesses As the coronavirus pandemic unfolds, valuation analysts face the challenge of completing valuation engagements in real-time against a constantly changing economic backdrop. In this article, we review what valuation analysts can know, can’t know, and don’t need to know when developing valuation conclusions for minority interests in private businesses in 2020.Blog Post
Opportunity Times Two? Estate Planning Opportunities Abound as a Result of Low Valuations and Low Interest Rates While estate planning may appear to be less pressing than other issues during the COVID-19 pandemic, the positive impact of effective planning on the long-term health of both the family and the family business is hard to overstate. If you are confident in the long-term resilience of your family business, you should not miss the current opportunity for tax-efficient estate planning activity.Webinar
What Is Your Trust Company Worth Today? In this September 23, 2020 webinar, Matt Crow and Taryn Burgess explain valuation considerations for independent trust companies and why common rules of thumb don’t always work.RECENT NEWS
June 3, 2021 Mercer Capital New Hires Announced Mercer Capital welcomes Mr. Brandon Eyabi to our professional staff as a Financial Analyst. Mr. Eyabi holds a Bachelor of Business Administration degree in Finance from George Washington University. In his capacity as a Financial Analyst at Mercer Capital, Mr. …Continued
May 25, 2021 Parris and Wilson Promoted to Senior Vice President May 12, 2021 Tim Lee Contributes to Body of Knowledge on the Value of Control in ESOP Transactions and Valuations April 9, 2021 Karolina Calhoun Presents at Upcoming Georgia Society of CPAs Decision Makers Conference WANT MORE NEWS AND INSIGHTS? Get our content delivered straight to your inbox.Sign Up
CONNECT WITH US:
* __ LinkedIn
* __ Twitter
ABOUT US
* About Mercer Capital* Professionals
* Careers
* News
* COVID-19 Resource Center PageINDUSTRIES
* Industry Coverage Publications * Financial Institutions * Operating Companies * Asset Holding CompaniesSERVICES
* Business Valuation * Transaction Advisory & Restructuring * Services for Depository Institutions * Financial Reporting Valuation * Litigation Support * Family Business Advisory ServicesINSIGHTS
* Articles
* Blogs
* Newsletters
* Whitepapers
* Regional Bank Peer Reports* Media
* Products
* COVID-19 Resource Center PageMERCER CAPITAL
We are full-service business valuation and financial advisory firm offering a broad range of services, including corporate valuation, financial institution valuation, financial reporting valuation, gift and estate tax valuation, M&A advisory, fairness opinions, ESOP and ERISA valuation services, and litigation and expert testimonyconsulting.
Contact Us
------------------------- 2021 Mercer Capital / Privacy Policy Securities transactions conducted through StillPoint Capital, Member FINRA /SIPC , Tampa, FL. Certain members of Mercer Capital are Registered Representatives of the broker dealer StillPoint Capital, LLC. Mercer Capital and StillPoint Capital, LLC are not affiliated entities. Mercer Capital is not affiliated with Mercer (US) Inc., Mercer LLC, Mercer Investments or the Marsh and McLennan CompaniesEmployees / VPN
Details
Copyright © 2024 ArchiveBay.com. All rights reserved. Terms of Use | Privacy Policy | DMCA | 2021 | Feedback | Advertising | RSS 2.0