The diversity of dividend statutes across jurisdictions makes it impracticable to state a general rule on the amounts available for dividends. All rights reserved. Members may also wish to refer to the following related helpsheets: A question arises as to how dividends received from a subsidiary should be accounted for in the parents individual financial statements under FRS 102, where the parent accounts for its investment in the subsidiary at cost less impairment. It is payable to all shareholders (of the same class of share) in proportion to their shareholdings and in accordance with the company's constitution (articles). columbus park refectory wedding price | dividend in specie accounting treatment frs 102. dividend in specie accounting treatment frs 102. If payment is deferred and the time value of money is material, the shares must be measured at the present value of the future cash flows. For holdings of preference shares that are the equity of another group entity there is an accounting policy choice between: The accounting policy choice would be applied to all investments in a single class. Please note: Effective 20 January 2015 A beneficial owner of a dividend in specie which is exempt has to submit a return to the Commissioner of SARS. ICAEW members, affiliates, ICAEW students and staff in eligible firms with member firm accesscan discuss their specific situation with the Technical Advisory Service on +44 (0)1908 248 250 or via webchat. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence. A stock split is the issuance of common shares to existing shareholders for the purpose of reducing the per share market price. FRS 102 is designed to apply to the general purpose financial statements and financial reporting of entities including those that are not constituted as companies and those that are not profit-oriented. However, as long as distributable reserves exceed NIL, under section 845 a company can transfer assets, on condition that it receives consideration equal to the book value of the asset. The generally accepted practice, however, is that final dividend, including dividend in specie, is recommended by directors and declared by members, either at AGM or by way of written ordinary resolution. The global body for professional accountants, Can't find your location/region listed? Update History. The amount calculated as equity would be zero where the dividend represents a market rate of return and the instrument is issued at fair value. Fully participating dividends are shared, after the prescribed minimums, without limitation; partially participating dividends are shared only to a specified maximum amount per share, Dividend on preferred stock usually at a specified rate stated in dollars per share or as a percentage of par value, payable at stated intervals, usually quarterly, Date at which shareholders registered in the stock records will share in the dividend payment. Author Posted on dcembre 14, 2021 . FG Corp declares a 10% stock dividend and, as a result, issues 100,000 additional shares to current stockholders. There is no legal obligation to pay interim dividends, even when they have been approved by the directors, as the board can revoke its earlier resolution to pay an interim dividend at any time up to the time of actual payment. The first periodic review, the Triennial Review 2017, was completed in December 2017, with an effective date of 1 January 2019. If other, initial measurement is at fair value (which is usually the transaction price), ignoring transaction costs, and subsequent measurement will be at fair value through profit or loss. $wdj^ wsW:R]'DKQJtqC'^_& Any residual proceeds are then allocated as the equity component. Example FG 4-2 illustrates the effect of a stock split with a change in par value and Example FG 4-3 illustrates the effect of a stock split with no change in par value. This publication provides illustrative financial statements for the year ended 31 December 2021. Uncategorized; Alimentation et sommeil; Auteurs; Bien - tre au travail et nutrition; Cerveau, sant et nutrition . By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. 98% of the best global brands rely on ICAEW chartered accountants. The Technical Advisory Service comprises the technical enquiries, ethics advice, anti-money laundering and fraud helplines. Are the above entries correct and have i missed anything. The freehold property has been transferred to the holding co by a dividend in specie. Select a section below and enter your search term, or to search all click A dividend is a payment, either in cash, other assets (in kind), or stock, from a reporting entity to its shareholders. The amount of retained earnings capitalized for the entire distribution should be equal to the amount of the dividend had it been paid entirely in cash. FG Corp has 1 million common shares outstanding. The terms specify that the dividend will be paid and therefore there is no discretion for the company on payment. Such preferential rights, which may create a contractual obligation to deliver cash, can cause shares to be recognised as a liability in part or in full rather than equity. This content is copyright protected. Each member firm is a separate legal entity. Date of Payment Impacts to your financial statements The freehold property has been transferred to the holding co by a dividend in specie. The IFRIC tentatively decided that dividends payable should be measured in accordance with IAS 37 (Alternative 2). a share for share exchange has been done. Preference shares that are wholly classified as financial liabilities are recognised and measured in accordance with Section 11 (if a basic financial instrument) or Section 12 (if an other financial instrument). a(h}XF#>!@Wku3GGNrUXGo/m y)yS+b7s":GFVS.bgX7t}[(QZK+fh}@a{DI5Rz (g\S6:bpIb@[MWF9eH3HAeVql-eByqSdJeQH0H,Tu5TJWbE9cU\gE\3yPdYI,D2Gs8LZ a;d\dH>I4(dkc:N|eeYW?) Dividends payable should be measured in accordance with IAS 37 or IAS 39 depending on the type of asset to be distributed. 3}5 Dg]$ $ 9@(+OHsR@$:C\)X)a}N3xX3[rRL8vuQ9 FRS 102 is subject to a periodic review at least every five years. In some cases, more than one treatment may be appropriate, for example, where the dividend partly represents a return on the investment and partly represents a return of the investment which leads to a diminution in value of the investment. The interest expense on the liability element will be calculated using the effective interest method and charged to profit or loss each year. This factsheet looks at company law, reporting and tax issues to provide a broad overview of issues in relation to dividends and distributions in specie. The second periodic review commenced in March 2021 (see Current Projects). If a common stock dividend is paid to holders of preferred stock when there is an accumulated deficit, the dividend should be accounted for at fair value with a corresponding increase in loss applicable to common shareholders. Registered in England number 2486368. It also addresses other related matters such as accounting treatment, paperwork and members' obligations around illegal dividend. The IFRIC continued its discussion of the accounting for non-cash distributions, discussing measurement of the distribution and dividend payable liability, accounting for differences between the dividend payable and carrying amount of the distributed assets, exceptions to the measurement principle, and whether IFRS 5 should be applied to the Both dividend in specie and distribution in specie must be made in accordance withPart 23 of Companies Act 2006. By continuing to browse this site, you consent to the use of cookies. The phrase in specie describes the transfer of an asset in its current form rather than in the equivalent amount of cash. The background is the shareholders of a trading company create a holding company in order to protect the property assets. paul arcand conjointe annick mongeau paul arcand conjointe annick mongeau In particular, paragraphs 19.3 to 19.5 define a business combination and paragraph 19.22 covers the treatment of goodwill. Financing transactions. Accounting treatment timingFRS 102 fails to make specific reference to dividends or distributions in specie. However, the details of common stock as presented in its shareholders equity section should be adjusted as shown below. To review our full Privacy and Cookie Policy please click here, Chartered Certified Accountants specialising in IR35 and contractors, Getting Your 2022 Year End Tax & Accounts To Us, The Companies (Model Articles) Regulations 2008, Wood v Odessa Waterworks Company (1889) 42 Ch D 636, ACCA: Companies House reform identity verification, ACCA: Stay on top of your workplace pensions duties, ACCA: CGT and the disposal of residential properties, ACCA: Eight matters to consider before deciding to do business abroad, ACCA: Scottish Budget 2023/24 key announcements, ACCA: Ban on the provision of professional services to Russia, ACCA: Top ten common tax elections and claims, Whitefield Tax Limited Isle of Wight Accountants IR35 specialists, actual consideration to be paid in respect of the transfer (if any), book of the asset (as recorded in the accounts of the company selling the asset or, where the asset is not stated in the accounts at any amount, zero) (. The generally accepted practice, however, is that final dividend, including dividend in specie, is recommended by directors and declared by members, either at AGM or by way of written ordinary resolution. Do I need to charge VAT to client for Freelancer? The first periodic review, the Triennial Review 2017, was completed in December 2017, with an effective date of 1 January 2019. . In some circumstances, dividends may be paid from capital surplus or an appraisal surplus. All rights reserved. A stock dividend is a dividend paid in shares, generally issued to provide common shareholders with a portion of their respective interest in retained earnings without distributing cash from the business. If you want to start the ACA qualification there are several routes you can take. In the amendments to Section 1 set out in paragraph 2 on page 5, the reference to paragraph 11.22 should be read as paragraph 11.2. FG Corp has 1 million common shares outstanding. Roland Speicher studied mathematics and physics in Saarbrcken, Freiburg and Heidelberg. Where the preference shares are not equity of the issuer, and the terms meet the conditions of a basic financial instrument under s11.9, the investment should be measured at amortised cost. FRS 102 paragraph 22.5(e) states that a preference share that provides for mandatory redemption by the issuer for a fixed or determinable amount at a fixed or determinable future date, or gives the holder the right to require the issuer to redeem the instrument at or after a particular date for a fixed or determinable amount, is a financial liability.. Members may wish to refer to the helpsheet Intangible assets and goodwill under FRS 102 for further considerations in relation to goodwill. In the case of stock dividends declared by closely held reporting entities. The tax basis of the stock is increased by the amount of the consent dividend, Distribution to shareholders without a formal dividend declaration by the board of directors, Preferred dividend that must be declared and paid for all periods, before any dividend may be declared and paid to common shareholders, A transaction that does not necessarily have the characteristics generally associated with a dividend, but nevertheless results in a transfer of value to the holder of an equity instrument that requires accounting similar to a dividend (e.g.,accretion to redemption value on redeemable convertible preferred stock), Cumulative preferred dividends for prior periods not declared or paid, Amounts paid to holders of unissued shares (e.g., unvested stock or options) in a stock compensation plan, Dividend paid by distributing property (including notes) of the reporting entity rather than cash, Term indicating that the quoted price of a share of stock excludes the value of a declared dividend; the term attaches from the record date, or a few days before the record date (to allow for the recording of transfers just prior to the record date), until the payment date, Dividend in addition to the usual periodic dividend, Distribution to shareholders in excess of earnings, representing a return of capital, Dividend declared from current year earnings despite an accumulated deficit from past operations, Preferred dividend to which the preferred shareholders lose their rights if the dividend is not declared in respect of the applicable period, Preferred dividend that never exceeds a specified rate regardless of the dividends paid to common shareholders, A dividend for which shareholders may choose to receive cash or shares, Pro rata distribution to shareholders of cash, other assets (including evidences of indebtedness), or shares of capital stock declared by the board of directors, Dividend paid in the form of additional shares of stock having a value equal to the specified dividend rate, Preferred dividend in excess of a stipulated minimum rate, shared with the common shareholders (the preferred shareholders participate in the earnings of the entity) usually after the dividends paid to the common shareholders reach a prescribed amount per share. FG Corp should record the following entry to transfer additional paid-in capital to the par value of common stock. Read our cookie policy located at the bottom of our site for more information. The equity element will be zero where the interest rate on the shares is the market rate of interest for a perpetuity at the date of issue. In addition to technically necessary cookies, this website uses the web analytics software Matomo. The IFRIC continued its discussion of the accounting for non-cash distributions, discussing measurement of the distribution and dividend payable liability, accounting for differences between the dividend payable and carrying amount of the distributed assets, exceptions to the measurement principle, and whether IFRS 5 should be applied to the assets to be distributed. It has taken longer than expected to develop the draft guidance, although at first sight the transition appeared straightforward. 4 0 obj As with ordinary stock splits, no journal entry is required if the par value will change, although the description of common stock in the equity section should be updated. This project has been completed. Accounting for fixed asset investments under FRS 102, fair value through other comprehensive income. Discover the Accounting Excellence Awards, Explore our AccountingWEB Live Shows and Episodes, Sign up to watch the Accounting Excellence Talks. Livestock. There is no specific guidance on the accounting for a stock dividend when a reporting entity has an accumulated deficit rather than retained earnings. The accounting treatment in the financial statements of the issuer depends on the terms and rights attached to the shares. This helpsheet has been issued by ICAEWs Technical Advisory Service to help members understand how to account for preference shares in the financial statements of both the holder and the issuer under FRS 102. If an asset is transferred for a consideration of less than its book value, transaction is only allowed if distributable reserves before the transfer are sufficient to offset the net reduction in the reserves equal to the value of the asset transfer less the consideration received. When shareholders have the option to elect cash or stock, the number of shares to be issued is a variable number. It is for your own use only - do not redistribute. Coral; Fish; Invertebrates; Live Rock The requirements for recognition and measurement of preference shares that are equity of the issuer or compound financial instruments are set out in Section 22. Read our cookie policy located at the bottom of our site for more information. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. For further details visit icaew.com/tas. The following illustration considers the application of FRS 102 to preference shares with both liability and equity components. FG Corps common stock price is $5 per share on the declaration date. Access a PDF version of this helpsheet to print or save. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Figure FG 4-2 provides definitions for some of the terms used in connections with dividends. Approval processThe CA 2006 does not specify who shall declare dividends, including dividends in specie. For companies preparing statement of changes in equity, the amount of dividend or distribution in specie will be shown in that statement. The debit goes to investment in subsidiary - with respect, obviously. For example, if a company declares dividends of $10,000, the accounting treatment will be as follows. Commonly asked questions around dividend and its disclosures in the accounts. The background is the shareholders of a trading company create a holding company in order to protect the property assets. The shares have a $1 par value per share. Access to our exclusive resources is for specific groups of students, users and members. 74 Dr Denis Marleau a reu le Grand Prix 2011 de Transplant Qubec pour le programme de transplantation hpatique et pour son leadership dans l'avancement du don d'organes au Qubec. The instrument is recognised at the transaction price, including any transaction costs. 2020 - 2023 PwC.All rights reserved. Your Co. has 100,000 shares outstanding. We are using cookies to give you the best experience on our website. Illustrative financial statements. Where the consideration is less than book value the shortfall must be covered by distributable profits. Any dividends are shown as a distribution of profit. The date of record will be March 15. Fair value accounting is also appropriate for dividends declared on preferred stock that are payable in the form of additional preferred shares, when payment in additional preferred shares is at the discretion of the issuer. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. In the absence of express authority, per or similar to article 34, the company must pay all dividends in cash (Wood v Odessa Waterworks Company (1889) 42 Ch D 636), or change the articles. Accounting for the distribution of nonmonetary assets to owners of an entity in a spinoff or other form of reorganization or liquidation or in a plan that is in substance the rescission of a prior business combination shall be based on the recorded amount (after reduction, if appropriate, for an indicated impairment of value) (see paragraph 360-10-40-4) of the nonmonetary assets distributed A pro rata distribution to owners of an entity of shares of a subsidiary or other investee entity that has been or is being consolidated or that has been or is being accounted for under the equity method is to be considered to be equivalent to a spinoff. Credit. Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. This content is available to ACA students. As the provisions in a companys articles only apply to dividends, shareholder approval is not required for a distribution in specie (except in limited circumstances, for example, where the transfer amounts to a substantial property transaction undersection 190of the CA 2006). That makes preference shares a better option than ordinary shares for investors who plan to take the income, for example to live in on retirement. If an asset is transferred for a consideration of less than its book value, transaction is only allowed if distributable reserves before the transfer are sufficient to offset the net reduction in the reserves equal to the value of the asset transfer less the consideration received. The SEC staff has historically taken the view that in this circumstance, the reporting entity should capitalize only the stocks par value from additional paid-in capital. Upon declaration of the stock dividend, FG Corp should record the following journal entry. Once entered, they are only In a situation where the asset is transferred at book value for no consideration, company reserves before the transfer have to be at least equal to the book value of the asset. The principles in TECH 7/03, , continue to apply under IFRS. Please visit our global website instead, Can't find your location listed? This helpsheet has been issued by ICAEWs Technical Advisory Service to help ICAEW members to understand how to account for dividends received from a subsidiary in the parents individual financial statements under FRS 102. Figure FG 4-2 Terms used in connection with dividends FRS 102 fails to make specific reference to dividends or distributions in specie. This edition of FRS 102 updates the previous edition issued in March 2018 and reflects the amendments listed below. See. matilda jane compliance; ccp medical abbreviation. If basic, initial measurement is at the transaction price, including any transaction costs, and subsequent measurement will generally be at amortised cost using the effective interest method. UK GAAP (FRS 102) illustrative financial statements for 2021 year ends. Similarly, when the number of additional shares issued is so great that it has, or may reasonably be expected to have, the effect of materially reducing the share price, the transaction should be treated as a stock split. Similarly under s12.8 investments in non-derivative equity instruments of the issuer that are not publicly traded and whose fair value cannot otherwise be measured reliably, and contracts that will result in the delivery of such instruments, shall be measured at cost less impairment. The liability component will be subsequently accounted for in accordance with Section 11 (if basic) or Section 12 (if other), as set out above. The book value of the asset is 91,360 and the dividend in specie value 140,000 (market value). The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution. dividend in specie accounting treatment frs 102. Cash. I would like to check the Accounting Entries for a Dividend In Specie. Such authority should cover both interim and final dividends. Where to reportFor companies preparing statement of changes in equity, the amount of dividend or distribution in specie will be shown in that statement. Generally, a reporting entitys board of directors decides when, in what amount, and in what form of consideration dividends are to be paid. World's most forward-thinking professional accountancy body. If you already belong to one of those groups, simply Log in below to access this content. Unpaid cumulative preference dividends would accumulate in creditors rather than as part of shareholders' funds. In the US, state law typically governs corporate activities, including the payment of dividends. How increasing labor costs lead to AP Automation? The terms equity and financial liability are defined in full in the Glossary to FRS 102. The legality of the dividend in relation to the reporting entitys articles of incorporation and relevant state (or other jurisdiction) law, Regulatory restrictions regarding dividend payments, The reporting entitys financial position, including current and retained earnings and liquidity, Long-term dividend policy, including planned return to the shareholders. Company A issues 2,000 5% 1 cumulative preference shares issued at par. Where the dividend represents a return on a parents investment in a subsidiary (rather than a return of its investment), the dividend will usually be credited to the profit and loss account. Interest expense will be recorded in profit or loss, calculated using the effective interest rate method. Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. The shares have a $1 par value per share. Dividend Income. This type of dividend falls under Article 34 of model articles for private companies limited by shares (see Schedule 1,The Companies (Model Articles) Regulations 2008(SI 2008/3229)). Equity is the residual interest in the assets of an entity after deducting all of its liabilities. In this case, the QPR Ltd. company will make the journal entry for the $15,000 ($15 x 1,000) dividend received on June 30 by debiting $15,000 to the cash account and crediting the same $15,000 to the dividend income account. 98% of the best global brands rely on ICAEW chartered accountants. When a reverse stock split is effected without a change in the par value of the shares, the reporting entity should record an entry to reduce the common stock and increase additional paid-in capital. An internationally recognised designation and professional status from ICAEW. Other nonreciprocal transfers of nonmonetary assets to owners shall be accounted for at fair value if the fair value of the nonmonetary asset distributed is objectively measurable and would be clearly realizable to the distributing entity in an outright sale at or near the time of the distribution. the difference between the proceeds from the issue of the shares less the liability component. The shares have a $1 par value per share. The value of the dividend declared by members cannot exceed the value recommended by the directors. dividend in specie accounting treatment frs 102hot wheels mystery car code list dividend in specie accounting treatment frs 102. appaloosa management short hills; opdl teams looking for players; io nerf paladins; ottawa tribe symbols; loyola chicago sorority recruitment; an unfinished life ending; Are you still working? << /Length 5 0 R /Filter /FlateDecode >> An internationally recognised designation and professional status from ICAEW. Update History. FG Corp should not record an entry to record the stock split. If you have any questions pertaining to any of the cookies, please contact us uk_viewpoint@pwc.com. The liability element is the dividend stream discounted at a market rate of interest for a similar liability that does not have the associated equity component. You can find out more about which cookies we are using or switch them off in settings. In such cases careful judgement will be required and decisions should be clearly documented. Credit the dividend to the profit and loss account (in the same way as for a dividend which is a return on the investment) and separately record an impairment write down of the investment in subsidiary; Credit the dividend against the cost of investment in the subsidiary, reducing its carrying amount. Please reach out to, Accounting for uncertain economic conditions, Standards and IFRICs newly applicable for companies with 31 December 2022 year ends, Chapters by name (Accounting to Fair value), Accounting policies, accounting estimates and errors (IAS 8), Accounting principles and applicability of IFRS (Conceptual framework), Business combinations under common control and capital re-organisations, Combined and carve out financial statements, Consolidated financial statements (IFRS 10), Disposal of subsidiaries, businesses and non-current assets (IFRS 5), Events after the reporting period and financial commitments (IAS 10), Chapters by name (Financial instruments to Impairment), Financial instruments - classification and measurement (IFRS 9), Financial instruments - classification of financial instruments under IAS 39, Financial instruments - embedded derivatives in host contracts (IFRS 9), Financial instruments - embedded derivatives in host contracts under IAS 39, Financial instruments - financial liabilities and equity (IFRS 9, IAS 32), Financial instruments - hedge accounting (IFRS 9), Financial instruments - hedge accounting under IAS 39, Financial instruments - impairment (IFRS 9), Financial instruments - measurement of financial assets and liabilities under IAS 39, Financial instruments - objectives, definitions and scope (IAS 39, IFRS 9, IAS 32, IFRS 7), Financial instruments - presentation and disclosure of financial instruments (IFRS 9, IFRS 7), Financial instruments - presentation and disclosure under IAS 39, Financial instruments - recognition and de-recognition (IFRS 9, IAS 39), Presentation of financial statements (IAS 1), Provisions, contingent liabilities and contingent assets (IAS 37), Revenue from contracts with customers (IFRS 15), Service concession arrangements (IFRIC 12), Share capital and reserves (IAS 1, IAS 32, IAS 39), Illustrative IFRS consolidated financial statements for 2022 year ends, Illustrative IFRS consolidated financial statements for 2021 year ends, Illustrative condensed interim financial statements 2022, Illustrative condensed interim financial statements 2021, Insurance - 2020 Illustrative IFRS consolidated financial statements, Investment funds - 2022 Illustrative IFRS financial statements, Investment property - 2022 Illustrative IFRS consolidated financial statements, IFRS 9 for banks - Illustrative disclosures, International standards table of contents, IFRS 5 - Non current assets held for sale and discontinued operations, IFRS 6 - Exploration for and exploration of mineral resources, IFRS 7 - Financial instruments - Disclosure, IFRS 10 - Consolidated financial statements, IFRS 12 - Disclosure of interest in other entities, IFRS 15 - Revenue from contracts from customers, IAS 1 - Presentation of financial statements, IAS 10 - Events after the reporting period, IAS 28 - Investments in associates and joint ventures, IAS 29 - Financial reporting in hyperinflationary economies, IAS 32 - Financial instruments - Presentation, IAS 37 - Provisions, contingent liabilities and contingent assets, IAS 39 - Financial instruments - Recognition and measurement, Disclosure of interest in other entities (IFRS 12), Exploration for and exploration of mineral resources (IFRS 6), Events after the reporting period (AS 10), Financial instruments - Disclosure (IFRS 7), Financial instruments - Presentation (IAS 32), Financial instruments - Recognition and measurement (IAS 39), Financial reporting in hyperinflationary economies (IAS 29), Investments in associates and joint ventures (IAS 28), Non current assets held for sale and discontinued operations (IFRS 5), Revenue from contracts from customers (IFRS 15), IFRS Standards/amendments recently endorsed, Environmental, Social and Governance (ESG), UK Climate regulations (TCFD, BEIS, SECR, IFRS), Climate related guidance - accounting, reporting and audit - external users, UK GAAP Manual of accounting table of contents, UK GAAP Manual of accounting by chapter (Accounting to Government), Accounting policies, estimates and errors, Consolidated and separate financial statements, Events after the end of the reporting period, UK GAAP Manual of accounting by chapter (Heritage to Property), UK GAAP Manual of accounting by chapter (Provisions to Transition), Retirement benefit plans: Financial statements, Statement of changes in equity and statement of income and retained earnings, Statement of comprehensive income and income statement, FCA Handbook (Listing, Prospectus and Disclosure), Disclosure Guidance and Transparency Rules sourcebook (DTR), FRS 100 - Application of financial reporting requirements, FRS 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland, FRS 105 - The financial reporting standard applicable to the micro-entities regime, Other statutory requirements Manual by chapter, PwC Manual of Accounting - Narrative Reporting, {{favoriteList.country}} {{favoriteList.content}}.
Springhouse Lake Martin Menu,
What Happens To Vanderdendur In The End Of Candide,
Obituary For A Devout Catholic,
What Happens If A Senator Commits A Crime,
Gashouse Baseball Medford Oregon,
Articles D
