Home

Drawer Cheque

What is drawer and drawee? - FindAnyAnswer

  1. A drawer is a person who draws a cheque in favour of someone. The bank of the drawer is the drawee and the person in whose favour the cheque is drawn is called a payee. Click to see full answer Consequently, who is a drawer drawee and payee
  2. The DRAWER is the individual who issues the cheque, instructing the bank (DRAWEE) to pay the recipient (PAYEE). Drawer and payee can be the same person if it is a self cheque. Name the parties to a..
  3. The person writing the cheque, known as the drawer, has a transaction banking account (often called a current, cheque, chequing or checking account) where their money is held
  4. Drawee is a legal and banking term used to describe the party that has been directed by the depositor to pay a certain sum of money to the person presenting the check or draft. A typical example is..
  5. In case of Cheque payment The person who has a bank account and draw/write a cheque is the Drawer and his bank is the Drawee and to whom it is payable is the Payee. In case of self cheque the Drawer himself is the Payee. Who is called drawee
  6. thier will be three partie always when their is talk of negotiable instrument (cheque, demand draft etc.) drawer - a person who is drawer of the bill on the demand pof payer payee - who will have the money in future. drwaee- who will reciev the negotible instrument (cheque) on the behalf of the payee. for payment

Meaning of drawer and drawee of cheque? - Answer

  1. Cheque is an authority letter issued by the drawer (accountholder) instructing the drawee (the bank with whom the account is maintained) to pay a certain sum of money to the payee as mentioned in the cheque. How to ensure that the cheque has been issued by the drawer himself
  2. A drawer is the one who issues a cheque. When a cheque is not honored by the issuing bank, the cheque is returned to the payee bank with the notation 'refer to drawer'meaning your cheque was dishonored and unpaid so please contact the issuer of the cheque for nlre details. Today this notation is rare
  3. The drawer of such cheque should have failed to make the payment of the said amount of money to the payee or the holder in due course of the cheque within fifteen days of receipt of the said notice. The cheque in question should have been issued in discharge of whole or part of a debt or liability otherwise the maker of the cheque is not liable.
  4. In other words, the drawer of the banker cheque is the bank itself or any other person or entities and the payee could be anybody like the person, firms, company etc. The payment of such cheques is guaranteed by the bank as unlike other types of cheques, there is no need to deposit money to the issuer's account
  5. The person or entity writing the check is known as the payor or drawer, while the person to whom the check is written is the payee. The drawee, on the other hand, is the bank on which the check is..

The drawer's signature on the cheque is mandatory. The cheque loses its value in case it is not signed and cannot be used in a criminal or civil case Mutilated Cheque: A cheque which is torn, damaged, crushed or washed, is called a mutilated cheque. Such cheques are honoured only when certain details are visible, after confirming with the drawer. Traveler's Cheque: A cheque issued by a bank for a fee, containing a fixed amount. These cheques are enchased or used to make payment in a. when the payee present the cheque in the bank and under the bank clearing system process, bank founds or gets the Drawers account closed or drawer is not able to pay the cheque amount due to insolvency of the drawer (account holder) then the bank will dishonor the cheque with this reason ' Withdrawal stopped owing to the insolvency of the account holder Refer to Drawer's exact meaning is that there are insufficient funds in the drawer's bank account. So due to lack of funds issuing bank does not honor a cheque. And the cheque is returned to the payee bank with the reason refer to drawer meaning the cheque is dishonored. So please contact the issuer of a cheque for more detail On the dishonour of the cheque, the drawer is punishable with imprisonment up to two years or fine not exceeding twice the amount of cheque or both if the following conditions are satisfied: The cheque was issued to discharge a legally enforceable debt. The cheque was returned or dishonoured for insufficiency of funds

Cheque - Wikipedi

1. (Professions) a person or thing that draws, esp a draughtsman 2. (Banking & Finance) a person who draws a cheque Dishonour of a cheque resulting due to insufficient funds in the bank account of the drawer, if the amount exceeds the arrangement with a bank, it leads to the emergence of criminal liability against the drawer of the defaulted cheque. Mens Rea is not required in case of Cheque Bounces and cannot be taken as a defence by the drawer Common cheque returned reasons: Refer to drawer: Clarifications have to be sought from the person who issued the cheque. Effects not cleared: There were incoming funds to the cheque issuer's account but they did not clear in time to fund this cheque. Exceeds Arrangement: The cheque amount may have exceeded the transfer limit on the issuer's account. . Please clarify with the cheque iss In case of dishonor of the cheque, the drawer of a cheque is bound to compensate the holder, provided due notice of dishonour has been given to, or received by, the drawer. However, if the cheque issuer fails to make a payment, then the payee has the right to prosecute the drawer legally subject to certain conditions

Cheque

The banks are responsible for clearing the cheques and making the payment from the account of the drawer. But the Banks have the right to return the cheque to the payee when the account of the drawer does not have sufficient funds which is known as dishonor of cheque ● Cheque: This is just another form of a bill of exchange. Here the drawer is a bank. And such a cheque is only payable on demand. It is basically the depositor instructing the bank to pay a certain amount of money to the payee or the bearer of the cheque A cheque is a document used to transfer money from one person or organization to another person through the medium of a bank. As per Section 6 of Negotiable Instrument Act, A cheque is a bill of exchange drawn on a specified banker and not expressed to be payable always on demand. Here, the drawer and payee may be the same person

Related Terms: Check or Cheque, Drawee In McMullen Oil , Justice Samuel Bufford of the United States Bankruptcy Court wrote: A check typically involves three parties, (1) the drawer who writes the check , (2) the payee , to whose order the check is made out, and (3) the drawee or payor bank , the bank which has the drawer's checking account. When there is a cheque drawn by a drawer on an account maintained by him with a banker, in that case, the payment of the amount that has to be made to the drawee from the account of discharge which has to be paid either in whole or in part in order to extinguish a liability is returned by the bank unpaid because there are insufficient funds in.

Definition of cheque in the Definitions.net dictionary. Meaning of cheque. What does cheque mean? The person writing the cheque, the drawer, usually has a current account or checking account where their money was previously deposited. The drawer writes the various details including the monetary amount, date, and a payee on the cheque, and. Dishonor of cheque section 138 covers the provision for dishonour of cheques for insufficiency etc. of funds in the account of drawer. The drawer pays off his lability to the payee through cheque and when bank returns the cheque unpaid due to insufficient balance on the account held by the drawer, the liability/debt remains due to the drawer. b) Liability of drawee of cheque - The drawee of a cheque having sufficient funds of the drawer in his hands, properly applicable to the payment of such cheque, must pay the cheque when duly required to do so. In default of such payment, the drawee, i.e., the banker must compensate the drawer for any loss or damage caused by such default. c) Liability of maker of note and acceptor of bill. Section 72 Presentment of cheque to charge drawer. Section 73 Presentment of cheque to charge any other person. Section 74 Presentment of instrument payable on demand. Section 75 Presentment by or to agent, representative of deceased, or assignee of insolvent. Section 75A Excuse for delay in presentment for acceptance or payment Drawer: the person who signed the cheque and ordered payment. Drawee: cheque is always withdrawn on the bank and the bank is ordered to pay the amount of cheque. Payee: the person to whom the cheque is to be paid. Reasons for Cross Cheque. Crossing a Cheque gives precise instructions to a financial organization about the handling of funds

In case of cheque, the drawer is the bank customer, while the bank itself is the drawer in case of demand draft. A cheque has to be signed by the issuer, be it an individual or authorized signatory of a firm. On the other hand, a demand draft carries seal and signature of the authorized officer and the rubber stamp of the bank Reference to Drawer: 04: Refer to drawer: 05: Kindly contact Drawer/Drawee Bank and please present again. (10-19) Signature: 10: Drawer's signature incomplete: 11: Drawer's signature illegible: 12: Drawer's signature differs: 13: Drawer's signature required: 14: Drawer's signature not as per mandate: 15: Drawer's signature to.

What is the difference between a crossed cheque and an

3) Payee-He is a person to whom the payment will be made.His name will be mentioned on cheque, so he is an authorized person to receive cash. So if drawer himself need to withdraw cash from his account using cheque then he need to write as SELF in the payable field of the cheque Then the same cheque must be presented for payment within six months from the date of issue of the cheque or the date of validity which ever is earlier and the cheque should be returned back by the banker as unpaid as because the funds available in the account of the drawer are insufficient for the debt to be paid

Whether the cheque is open or crossed, NAB will carefully establish whether the bearer is entitled to hold the cheque. If we pay an unauthorised person, NAB may be liable to the drawer or true owner, unless we have acted in good faith and without negligence. If it is an 'order' cheque, it must be endorsed by the payee on the reverse side Refer to Drawer: The cheque issuer's bank has not been able to pay the cheque. There could be a number of reasons, including there not being enough money in the person's account. You'll need to contact the person who gave you the cheque to either get a replacement cheque or ask for a different type of payment. 2: Refer to Draw - Please Represen

Negotiable Instrument Act 1881

In cases where the cheque presented before the bank gets dishonoured, a demand notice needs to be sent to the payee or the drawer of the check within 30 days from the date of the cheque bounce. This notice will provide the drawer 15 days' time, to deposit the required amount in the bank account of the drawee It is seen that there are manifold reasons for the dishonor of cheques by banks but there is statutory mandate upon the payee under Section 13 (b) of Negotiable Instruments Act for giving a notice demanding the payment of the amount of said cheque, within 15 days from the date of the information as to bouncing of the said cheque from the drawer. To protect drawee of the cheque need was felt that dishonor of cheque is made a punishable offense. For that purpose, Sec.138 to 142 was inserted. It was established by making the drawer liable for penalties, in case of bouncing of the cheque due to insufficiency of funds with adequate safeguards to prevent harassment of the honest drawer And, Mr. A can further sue the drawer of the cheque. So, it is very risky. Therefore, merely by crossing the cheque, payment is not made to PAYEE ONLY! The payee can further endorse or cash it according to his wish. Account payee cheques: In the Cheque shown above, A/C Payee is written between 2 crossed lines

The cheque deposited by me has been returned unpaid by the bank on the ground that the signature of the drawer of the cheque differs. Will it amount to an offence under Section 138 of the Negotiable Instruments Act? Answer: The answer is yes. In a case where the cheque is returned unpaid by the bank on the ground that the signature of the. A cheque is a payment instrument that allows an individual or business to settle transactions. The person who makes the payment and writes the cheque is called the drawer of the cheque. The person who receives the cheque and cashes it to obtain funds is called the payee. The cheque facility is provided by the bank where the drawer's account. The cheques have to be placed into the recipient's bank account. Lawfully, the writer of the cheque is called 'drawer', the individual in whose service, the cheque is drawn is called 'payee', and the bank who is focused to compensation the amount is recognized as 'drawee'. However, cases of cheque spring back are common these times Cheque is a financial instrument containing an unconditional order to pay the amount specified in the instrument from drawer's account to another person in whose name cheque is issued. The cheque is signed by drawer ordering his bank where his transaction banking account is maintained to transfer the specified amount to Payee

The cheque should have been returned or dishonoured because of insufficient funds in the drawer's account. The cheque is issued towards discharge of a debt or legal liability If the drawer makes the cheque properly and if the balance of the drawer at the bank permits, the bank must pay the amount of cheque as soon as it is presented. If the drawer does not make the cheque properly, the bank rejects payment. This note has information about rules of issuing a cheque

Drawee Definitio

  1. Who is the drawer of this cheque? b. Who is the drawee of this cheque? c. What is the cheque number for this cheque? MathsGee Answers, Africa's largest free personalized study network that helps people find answers to problems and connect with experts for improved outcomes..
  2. Translation for: 'Drawer of a cheque' in English->Arabic dictionary. Search nearly 14 million words and phrases in more than 470 language pairs
  3. Refer to drawer definition: a request by a bank that the payee consult the drawer concerning a cheque payable by that... | Meaning, pronunciation, translations and example
  4. The simple answer to this question is yes if Drawer's Signature differs can attract to cheque bounce case but before we get the perfect answer, we have to know about which parameter and circumstances have become to know for believing that if drawer signature is a mismatch, then it attracts an amount to the dishonor of cheque and is punishable under the Negotiable Instrument Act
  5. A stopped payment is usually requested if the cheque has been declared missing or lost. But many a times the drawer, to escape his debt or liability has used it as an instrument of deception. The 1988 amendment in Section 138 of Negotiable Instruments Act is also silent about Stopped Payment. The present paper reviews [

Who is drawer drawee and payee? - FindAnyAnswer

C -COLLECTING BANKSA bank that is requested by a customer to present a cheque for payment to the paying bank assumes the role of a collecting bank. 74 Just as the paying bank is the agent of the drawer of the cheque, the collecting bank is the agent of the customer who pays in the cheque for collection. 75 As agent, the bank collecting cheques. A cheque is a bill of exchange which is payable on demand. There are two parties in a transaction, the person who issues the cheque is known as the drawer, whereas the person under whose favour the cheque is issued is known as the drawee You can learn about types of cheque , Cheque Truncation system and MICR code through this vide

let me know the meaning of Drawer,Drawee and payee of the

  1. A cheque bounce is when an unpaid cheque is returned back by the bank, also known as dishonour of cheque.Cheque bounce can eventuate because of a lot of reasons, for instance, due to insufficiency of funds in the account of the 'drawer' and many other reasons
  2. Next, 641(2) provides two conditions for the same that if the drawer commits an act such as withdrawing of all money before the clearance of the cheque or if he closes the account before such.
  3. al liability of Drawer of a cheque on dishonour: According to section 138 of Negotiable Instruments Act, 1881, where any cheque that was duly presented to the bank is returned unpaid either because of the amount of money standing to the credit of that account is insufficient to honour the cheque or that it exceeds the amount arranged to.
  4. We are of the view, in a given case cheque is issued by the drawer in favor of the payee and the same is dishonoured by the drawer's Bank stating funds insufficient, holder of the cheque is entitled to get the amount as reflected in the cheque since the cheque is a negotiable instrument as per Section 118
  5. al proceedings as well as if other ingredients of the offence are satisfied like.
  6. The Drawer should have failed to pay the cheque amount to the Payee within 15 days of receipt of the said demand notice. Where all these requisites are present, the dishonour of cheque becomes a.

What is the meaning of a cheque return due to a drawer's

A cheque (or check) is an order (written document) to a bank to pay stated amount of money from a person's account (drawer) to the person (payee) in whose name the cheque has been issued. If you have a savings or current account in a bank, then you can issue a cheque in your own name or in favour of others drawer of the cheque, within thirty days of the receipt of information by him from the bank regarding the return of the cheque as unpaid; and (c) the drawer of such cheque fails to make the payment of the said amount of money to the payee or, as the case may be, to the holder in due course of the cheque, within fiftee If there is any cancellation on a cheque, the bank will have to dishonour such cheque, the bank can only accept the cheque if the drawer signs his signature above or under the altered words. 8. A POST-DATED CHEQUE If a post-dated cheque is been presented for payment, the bank is going to dishonour such a cheque. 9. A STALE CHEQUE In case the drawer is a fugitive who is outside the country, it still does not prevent the beneficiary of the cheque from filing a criminal case against the drawer Certified cheque is a type of payment facility made available by banks to its customers to make payments for goods and services. A certified cheque is drawn up by the account holder, also known as the drawer of the cheque. Certified checks are quite similar to traditional cheques except for one important fact that in certified checks, the bank.

Dishonoured cheques and breach of contract. Q: A Company had issued us several cheques amounting to nearly 600,000 AED. All the cheques had bounced, and we lodged a complaint with the police station. The police after calling for the bank documents and details from the defaulter's bank issued a travel ban Section 138 NI Act: Complainant cannot be charged with abetment if drawer of cheque commits suicide [Read the Order] Recent News. Conference on Changing Paradigm of Corporate and Commercial Laws by JLU and Taxmann [June 19-20]: Submit by May 5. Chanel loses Lawsuit filed in EU Court against Huawei over famous Logo Cheques 2. The cheque must be signed. The person who gives the cheque should sign it. If no signature, the drawer would not be liable. (Sec 23. of BEA). 3. It is drawn in a banker. The drawer must give direction to a particular person, usually the bank. The name and address of the payee is stated on the face of the cheque

The Cheques Act 1986 (Cth) imposes strict liability on the drawer of a dishonoured cheque. The payee may sue the drawer on the cheque itself, who may not have been the original debtor. India. In India, a bounced check is a criminal offense, punishable by fines and/or jail term, under Section 138 of the Negotiable Instruments Act, 1881 Cheque not filled though signed by drawer no defence in trial of offence u/s 138 of NI Act.Accused must prove cheque was not in discharge of a debt/liability. ABCAUS Case Law Citation: ABCAUS 3278 (2020) (03) HC. Important case law relied upon by the parties (vi) the drawer of such cheque fails to make payment of the said amount of money to the payee or the holder in due course of the cheque within 15 days of the receipt of the said notice. Being cumulative, it is only when all the aforementioned ingredients are satisfied that the person who had drawn the cheque can be deemed to have committed an. The drawer of the bounced cheque will make the interim compensation in a summary trial of the case. The plea of the defendant will not change the position of this provision. The interim compensation will be paid by the drawer in a date not later than 60 days of making the order. As it may please the court, a 30-day extension period but not more.

What is the meaning of refer to drawer in bank

Dishonour Cheques - Zahid Law Associate

A cheque may be marked by the bank is the drawer, holder or collecting banker want it. Not payable or Bad Cheque It is a cheque of such a nature which cannot be made payable even if it is complete in all respects The drawer of such a cheque must have failed to make the amount payable to the payee or the holder-in-due-course within fifteen days of the receipt of the said notice. The cause of action commence from the 16th day onward. 6. The plaintiff (i.e., the payee or the holder-in-due-course of the dishonored cheque, as the case may be) must have filed. More elaborately, a cheque is an unconditional order in writing addressed by an account holder (an owner and user of an account, also known as the drawer) to a bank (the bank that created, manages and administers the account and issued the cheque booklet also known as the drawee) signed by the drawer, requiring the banker (the drawee) to pay on demand a sum certain in money or to the order. Drawer: The maker or issuer of the cheque. Drawee: The bank, which makes payment of the cheque. Payee: The person who gets the payment of the cheque or whose name is mentioned on the cheque. It should be noted that the issuer must have an account with the bank. There is a specified time limit of 3 months, during which the cheque must be.

What are Cheques? 11 Different Types of Cheques

A check is a document that is given by a drawer to another person in whose name the cheque has been issued. It orders the bank to pay a specific amount of money from the drawer's account. 2 A drawer will not be liable unless the cheque has been presented for payment within a 'reasonable time'. What amounts to a reasonable time is determined on a case-by-case basis. Under section 60(3) of the Act, the below factors determine what is a reasonable period Cheque Bounce Notice. This Notice is a Notice which shall be given by the unpaid Creditor (Payee) to the defaulting Debtor (Drawer) through an Advocate in case of dishonour of Cheque under section 138 of Negotiable Instrument Act As a cheque is a bill of exchange, drawn on a specified banker by the drawer, the banker is bound to pay the cheque of the drawer, i.e., the customer. For the following conditions are need to be satisfied: (i) Sufficient amount of funds to the credit of customer's account should be there with the banker If I am drawer of bounced cheque, how to get bail and what are fees answered by expert cheque-bounce lawyer. Get free answers to all your legal queries from experienced lawyers & expert advocates on cheque-bounce & other legal issues at LawRato. Visit Now

Check Definitio

Difference Between Bank Draft and Certified Cheque | Bank

The drawee is the party that pays the sum specified by the bill of exchange. The drawer is the party that obliges the drawee to pay the payee. The drawer and the payee are the same entity unless the drawer transfers the bill of exchange to a third-party payee. So, payee is the correct option A cheque is an exchange bill drawn upon a designated banker which is only payable on demand by the applicant. In strict legal sense, the individual/ organisation issuing the cheque is called a 'drawer' and the individual/ organisation in whose favour the cheque has been issued is called the 'drawee'

'Under UAE law, do I have the right to ask my employer for

4- The drawee (drawer's bank) receives the image of the cheque to be collected, carries out a number of controls including the balance check and debits the drawer's account for the amount indicated on the cheque if all the controls are OK. The cheque can bounce if there is insufficient balance on the drawer's account. In that case, the. Dishonored Cheque is a cheque which is presented for payment and the drawer has insufficient fund in his or her account to cover the cheque which will then be returned to the payee marked refer to drawer Treatment: Before any notice of cheque being dishonored

What is a Cheque? definition, parties and types - Business

Cheque Return Reasons List in Banking Gst Portal Indi

71- High Court : Complainant cannot be charged with abetment if drawer of cheque commits suicide(27 July 2019) Madhya Pradesh High Court has quashed the FIR for abetment of suicide where the prime allegation was that the accused wanted to extort money in the garb of interest on loan and had filed cheque bounce case against the deceased Sec 138 Indian Negotiable Instruments Act, 1881 Procedure to Serve Notice: 01) It is really a catastrophic nightmare to the Holder of the Dishonoured Cheque more so when the Drawer absconded, whereabouts unknown, left no assets. With the fond hope of recovery, the hapless puzzled victim, the Payee runs wary of various places at least to complete th Neither the 'drawer' of the cheque nor the original payee consented to the alteration of the payee. Even if banks have permitted drawings against the cheque, they will not be able to sue the 'drawer' on a dishonoured cheque in the event of being unable to recover from their own customer Cheque that runs out of its time that it has become outdated, if it has been with the holder for over six months. For payment on such a cheque confirmation from the drawer may be needed. Cheque becomes stale if it is in circulation for over six months that is where the instrument is submitted at the counter or lodged after a period of six months If the drawer makes the cheque properly and if the balance of the drawer at the bank permits, the bank must pay the amount of cheque as soon as it is presented. If the drawer does not make the cheque properly, the bank rejects payment. Hence, to make the cheque properly, the following points or rules must be considered. 1. Dat

Refer to Drawer (04-09) cheque return reasons GST PORTAL

A crossing on the cheque means that the cheque must be deposited into a bank account. If the words 'or bearer' appear, this is generally the account of the person who presents the cheque, depending on the wording within the crossing. Various wording within the crossing changes the drawer's instructions to the bank Prior to this, the drawer of a dishonoured cheque could only be criminally prosecuted under Section 420 of the Indian Penal Code. Section of 138 of NI Act is better instrument than prosecution. The payee can file a suit against drawer after serving notice to the drawer after a reasonable time set by law. As per Section 138 of the Negotiable Instrument Act, 1881, the dishonour of cheques is a criminal offence and is punishable by imprisonment up to two years or with monetary penalty (Twice as the cheque amount) or with both Re: refer to drawer. Refer to drawer mark indicates that there are some defect or otherwise some problem to pay the amount written in the cheque. It's meaning is take the cheque to the issuer of the cheque for rectification of the problem

A stopped payment is usually requested if the cheque has been declared missing or lost. But many a times the drawer, to escape his debt or liability has used it as an instrument of deception. The 1988 amendment in Section 138 of Negotiable Instruments Act is also silent about Stopped Payment. The present paper review A cheque is a signed, written instruction given by the account holder (drawer) to the bank (drawee) to pay money from the account of the drawer to the person or company named in the cheque (payee). The payee (endorser) may negotiate the cheque to a third party (endorsee)

10 Essential elements characteristics of cheque | by TechyHow to Fill Central Bank of India (CBI) Cheque-Learn Here
  • 1600 dollars to pesos.
  • Float Skirting Ideas.
  • Lab Rats.
  • Fiat 500 2012.
  • 20to collectie.
  • Two (2) problems with the water pump are normally?.
  • Big Bertha Original Trustpilot.
  • Wooden Craft.
  • Ali Gatie lyrics.
  • Parallel and perpendicular lines Questions and answers.
  • Calories in 1 cup cooked Quinoa pasta.
  • Bhutanese slang words.
  • G 1450.
  • Where is the Ski Lodge in Club Penguin.
  • What are official crime statistics.
  • Impractical Jokers Dinner Party Mrs Calabash.
  • Brake and Parts Cleaner.
  • Structuralism vs post structuralism.
  • Connected TV advertising statistics.
  • HMV dog.
  • How to start a taxi business in South Africa.
  • Best cheap tires Philippines.
  • Evolution of structures in architecture.
  • Testosterone cypionate cycle guide.
  • Problems of ecotourism in Meghalaya.
  • Next eBay Bucks promotion 2020.
  • George galloway moats YouTube live.
  • How to make foil chicken.
  • Things to do in Amsterdam.
  • 2008 Nissan Frontier catalytic converter.
  • Bleep test 5.4 total Distance.
  • Citrucel side effects.
  • How to make ribbon trim.
  • Difference between mutational and transferable drug resistance.
  • What documents do you need for a passport renewal UK.
  • Meanie Urban Dictionary.
  • Rolex Pepsi'' 2020 price.
  • Whooping cough vaccine side effects sore throat.
  • My3 account balance check.
  • Business analyst skills resume.
  • Sun promo.