Transition to IFRS
12 Septembre 2007 - 2:12PM
UK Regulatory
RNS Number:7356D
CODA plc
12 September 2007
CODA plc
IFRS transition information for the year ended 31 December 2006
CODA plc, provider of award-winning Financial Management Software and services
to medium and large organisations across all sectors, is providing International
Financial Reporting Standards (IFRS) transition information for the year ended
31 December 2006. CODA will report interim results for the six months to 30
June 2007 under IFRS on 13 September 2007.
Key Financials - Transition of FY2006 from UK GAAP to IFRS
* Underlying business performance and cash flow unchanged
* Revenue unchanged at #53.5 million
* Profit before tax increases from #6.8 million to #9.9 million (+46%) due
to the cessation of goodwill amortisation charges (2006 UK GAAP charge
#3.0 million)
* Profit before tax and goodwill charges is unchanged at #9.9 million
* No Research and Development expenditure has met the capitalisation
criteria
* Diluted EPS before goodwill charges increases from 6.2p to 9.9p (+60%)
* Net assets #43.6 million compared to #40.8 million under UK GAAP
This transition statement has been prepared on the basis of current
interpretations of IFRS that are expected to be in force at 31 December 2007.
All restatements are unaudited.
FOR FURTHER INFORMATION PLEASE CONTACT:
Bryan Hucker, Chief Financial Officer, CODA 01249 461313
Jason Eames, Group Financial Controller, CODA 01249 461313
Email: investorrelations@coda.com
Archie Berens, Pelham PR 020 7743 6679
Adoption choices
IFRS1 "First Time Adoption of International Reporting Standards" set out the
procedures that the Group must follow when it adopts IFRS for the first time as
the basis for preparing its consolidated financial statements. The Group is
require to establish its accounting policies for the year ending 31 December
2007 and, in general, apply these retrospectively to determine the IFRS opening
balance sheet as at its date of transition, 1 January 2006. This standard
permits companies adopting IFRS for the first time to take certain exemptions
from the full requirements of IFRS during the transition period. As permitted
under the transition provisions of IFRS1, the exemptions adopted by the group
are set out below:
Business combinations: Combinations prior to 1 January 2006 have not been
restated.
Financial instruments: IAS 32 and 39 not applied to periods prior to 1 January
2006.
Translation reserve is deemed to be set to zero at 1 January 2006.
Reconciliation of consolidated profit before tax
#'000 Note 2006
UK GAAP profit before tax 6,841
Add back goodwill amortisation 1 3,013
UK GAAP profit before tax and goodwill charges 9,854
Holiday pay accrual 2 (10)
Gain on financial instruments 3 7
IFRS profit before tax 9,851
Reconciliation of earnings per share
#'000 Note IFRS UK GAAP
Profit for the period attributable to equity holders of the 7,592 4,739
parent
Add back goodwill charges 1 - 3,013
Add back IFRS2 / FRS20 charges 4 203 203
Add back payments from the employee share trust 875 875
Add back social security charges relating to the trust payments 112 112
Adjusted profit for the period attributable to equity holders of 8,782 8,942
the parent
Weighted Average Number of share 76,974 76,974
Less own shares held (4,622) (4,622)
Net weighted average number of shares 72,352 72,352
Basic EPS 10.5p 6.6p
Diluted EPS 9.9p 6.2p
Diluted Adjusted EPS 11.4p 11.6p
Reconciliation of consolidated net assets
#'000 Note 2005 2006
UK GAAP net assets 39,751 40,771
Goodwill 1 - 3,013
Holiday pay liability 2 (95) (105)
Loss on financial instruments 3 (7) -
Tax 5 74 (82)
IFRS net assets 39,723 43,597
1 Goodwill
FY2006 impact:
* Amortisation charge of #3,013k reduces to nil, resulting in increase in
intangible assets (goodwill)
* No goodwill impairment charges arise
Future impact:
* Historic goodwill not amortised and subject to annual impairment review
* Future acquisitions will involve the identification and evaluation of
intangible assets in addition to goodwill
Current policy:
* Goodwill is shown at cost less amortisation
* Amortisation provided to write off cost over 20 years
* Provision is made for impairment where appropriate
IFRS policy:
* Goodwill is carried at difference between consideration paid and fair
value of assets, liabilities and contingent liabilities acquired
* Annual impairment review of carrying value, no goodwill amortisation
2 Holiday pay accrual
FY2006 impact:
* The income statement is charged with the movement in the value of the
accrued holiday pay which amounted to #95k on the 1 January 2006 and #105k
on the 31 December 2006
Future impact:
* Balance sheet liabilities will include a holiday pay accrual representing
holiday entitlement earned and not used by employees at the balance sheet
date
* Movements in the liability will be charged/credited to the income
statement
Current policy:
* Holiday pay liabilities are included to the extent that they are required
by regulations of the countries in which our foreign subsidiaries operate
IFRS policy:
* Liabilities in respect of holiday pay for all group employees are required
to be included in the consolidated balance sheet of the group
3 Financial instruments
FY2006 Impact:
* The movement in the fair value of derivative financial instruments between
1 January 2006 and 31 December 2006 has been taken to the income statement
resulting in a gain of #7k
* No derivative financial instruments existed as at 31 December 2006 and
hence no monetary assets or liabilities relating to financial instruments
are shown on the balance sheet as at this date
Future impact:
* The Group does not intend to apply hedge accounting for the foreseeable
future but will keep the resulting volatility under review
* Potential for short-term income statement volatility due to significant
movement in foreign exchange rates
Current policy:
* Gains and losses arising on foreign exchange forward contracts are
deferred to be matched in the same period as the transaction being hedged
IFRS policy:
* Forward exchange contracts that do not meet strict hedging criteria are
recorded at fair value. Movements on such financial instruments are taken
to the income statement immediately
4 Share based payments
The requirements under IFRS for share based payments are included within FRS20
which was previously adopted. No further adjustments are required
5 Taxation
FY2006 Impact:
* A #28k deferred tax asset is recognised at 1 January 2006 in relation to
the accrual in respect of holiday pay which increased to #32k at the 31
December 2006. The impact on the income statement for 2006 is a deferred tax
credit of #4k.
* A #90k deferred tax liability is recognised at 31 December 2006 relating
to differences between the tax written down value of goodwill against which
tax relief is allowed and the value of such goodwill recorded in the
consolidated balance sheet. There was no corresponding liability at the 1
January 2006 as goodwill was amortised prior to that date in line with the
tax treatment. Of the total goodwill written back under IFRS of #3,013k,
#2,713k is not available for tax relief and therefore does not give rise to
a deferred tax balance. The difference arises from goodwill amortisation of
#300k claimed by Business Collaborator as allowable for tax relief. The
impact on the income statement for 2006 is an additional deferred tax charge
of #90k.
* At the 1 January 2006 under UK GAAP a deferred tax asset had already been
recognised relating to timing differences between the tax treatment of
amortised goodwill in overseas subsidiaries and the amortisation of that
goodwill within the group accounts and therefore no IFRS adjustment is
required. The application of IFRS to the 2006 accounts has led to a reversal
of the goodwill amortisation charge for the year previously made under UK
GAAP in respect goodwill arising in those subsidiaries and therefore an
additional #24K deferred tax liability is recognised at 31 December 2006.
The impact on the income statement for 2006 is an additional deferred tax
charge of #24k.
* Under IFRS a deferred tax asset may arise to reflect tax deductions which
may become available as a result of the future exercise of share options
outstanding at each balance sheet date. A deferred tax asset of #46k was
recognised at 1 January 2006 however, the majority of the share options,
being unapproved, were waived in exchange for ExSOPs in 2006 with the
approved options being exercised at demerge. ExSOPs outstanding at 31
December 2006 will not attract a future tax deduction available to the
company. As a result, no deferred tax asset can be recognised in respect of
ExSOPs. The movement of the deferred tax asset during the year has resulted
in a #46k debit to 2006 income statement.
Future impact:
* Balance sheet assets will include deferred tax assets in respect of
holiday pay accruals and outstanding share options.
* Movements in the deferred tax asset will be charged to the income
statement except in the case where they relate to a temporary difference
which exceeds the amount charged in the income statement under IFRS2 when
any excess adjustment will be made through reserves.
* The deferred tax liability in relation to Business Collaborator goodwill
will increase while tax deductions are available and will not unwind unless
the goodwill is impaired or Business Collaborator is disposed of.
Current policy:
* Deferred tax is recognised, without discounting, in respect of all timing
differences between the treatment of certain items for taxation and
accounting purposes which have arisen but not reversed by the balance sheet
date, except as otherwise required by FRS19.
IFRS policy:
* IFRS requires that deferred tax assets/liabilities be recognised to
reflect temporary timing differences between the value of assets/liabilities
stated in the Balance Sheet and the equivalent values used for tax purposes.
6 Research & development costs
FY2006 impact:
* Nil - no research and development expenditure has met recognition criteria
(technical feasibility, future economic benefit, intention to use/sell,
technical/financial resource to complete, ability to use/sell, ability to
measure expenditure reliability)
Future impact:
* Research and development expenditure will continue to be reviewed against
capitalisation criteria. Expenditure meeting the criteria will be
capitalised and amortised over its expected useful life. Assets will then
be subject to annual impairment review
* Given the nature of our current and future research and development
activities, we consider that the amount to be capitalised in the future is
unlikely to be material to our results of operations
Current policy:
* Expenditure is written off to the profit and loss account in the year in
which incurred
IFRS policy:
* Research and development meeting certain recognition criteria must be
capitalised, amortised over its useful economic life and subject to
impairment reviews
Segmental reporting
Primary reported segments are unchanged:
* CODA
* Business Collaborator
* plc
Secondary reported segments are:
* UK and Ireland
* Europe
* Americas
* Rest of World
ACCOUNTING POLICIES
Statement of Compliance
CODA plc is a company incorporated in the United Kingdom under the Companies Act
1985. It is a parent company of a group of companies, the nature of whose
operations and its principal activities are the provision of a range of
professional services in support of the planning, development and use of
computer systems.
In common with other companies listed on the Alternative Investment Market, CODA
plc is required to adopt International Financial Reporting Standards (IFRS) for
its first consolidated financial statements for periods beginning on or after 1
January 2006. For CODA plc this Report, for the six month period ended 30 June
2007 is the first report under IFRS.
The consolidated financial statements are drawn up in accordance with those IFRS
and International Financial Reporting Interpretations Committee (IFRIC)
interpretation adopted by the International Accounting Standards Board (IASB)
and the EU and therefore comply with Article 4 of the EU IAS Regulation applied
in accordance with the provisions of the Companies Act 1985.
The following standards have been adopted by the EU but are not yet effective:
IFRIC 11, IFRS 2: Group and Treasury Share Transactions, is effective for
annual periods beginning on or after 1 March 2007 and will be applied by the
Group from 1 January 2008. The interpretation requires that a share-based
payment involving an entity's own equity instruments in which the entity chooses
or is required to buy its own equity instruments (treasury shares) to settle the
share-based payment obligation is accounted for as an equity-settled a
share-based payment transaction under IFRS 2.
The following standards are not yet effective and have not yet been adopted by
the EU and therefore cannot be adopted early by the Group:
IFRS 8, Operating Segments, is effective for annual periods beginning on or
after 1 January 2009 and the Group plans to apply it from 1 January 2009. The
standard requires the presentation of segmental information based on internal
reports used by the Group's Board in order to allocate resources and make
decisions about operating matters.
The Group does not currently believe the adoption of these standards or
interpretations will have a significant effect on the consolidated results or
financial position of the Group.
Basis of Preparation
The financial statements have been prepared on the historical cost basis except
for certain financial instruments and share-based payments which are measured at
fair value. The preparation of financial statements, in conformity with
generally accepted accounting principles, requires the use of estimates and
assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the
reporting period. The estimates and associated assumptions are based on
historical experience and various other factors that are believed to be
reasonable under the circumstances, the results of which form the basis of
making the judgements about carrying values of assets and liabilities that are
not readily apparent from other sources. Actual results may differ from these
estimates.
The estimates and assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is
revised and/or in future periods if applicable. Judgements made by management
in the application of Adopted IFRS that have significant effect on the Group
financial statements and estimates with a significant risk of material
adjustment in the next year are discussed in the relevant notes to these
consolidated financial statements.
Basis of Consolidation
The consolidated accounts include the accounts of the Company and its subsidiary
undertakings for the periods during which they were members of the Group. The
consolidated Group financial statements include the financial statements of the
Company and its subsidiary undertakings made up to the balance sheet date. The
Company acquired the CODA group of companies upon demerger from the former
parent in September 2006. Such transactions are outside the scope of IFRS3,
however, regard has to be given to the reverse acquisition principles in IFRS3
as a new holding company was inserted on top of the existing group. The
previous book value of the old group has been used in determining the carrying
amount of the assets and liabilities in the new CODA group. Businesses acquired
or disposed of since then have been accounted for using acquisition accounting
principles from or up to the date control passed.
Subsidiaries are those entities controlled by the Group. Control exists when
the Group has the power, directly or indirectly, to govern the financial and
operating policies of an entity so as to obtain benefits from its activities.
In assessing control, potential voting rights that presently are exercisable or
convertible are taken into account. The financial statements of subsidiaries
are included in the consolidated financial statements from or up to the date
that control passed.
Inter-company balances, transactions and unrealised gains and losses between
Group businesses are eliminated on consolidation.
Business Combinations
The acquisition of subsidiaries is accounted for using the purchase method. The
cost of the acquisition is measured at the aggregate of the fair values, at the
date of exchange, of assets given, liabilities incurred or assumed in exchange
for control of the acquiree, plus any costs directly attributable to the
business combination. The acquiree's identifiable assets, liabilities and
contingent liabilities that meet the conditions for recognition under IFRS 3
Business Combinations are recognised at their fair value at the acquisition
date.
Intangible Assets
Goodwill
Goodwill represents the amount by which the fair value of the consideration
given exceeds the fair value of net assets acquired. In accordance with IFRS 3,
for business combinations occurring before 1 January 2006, the Group's
transition date to IFRS, goodwill is carried at cost, deemed to be the UK GAAP
net book value at this date. Goodwill is not amortised and is stated at cost
less any accumulated impairment losses.
The recoverable amount of goodwill is tested for impairment annually or when
events or changes in circumstance indicate that it might be impaired.
Impairment charges are deducted from the carrying value and recognised
immediately in the income statement. For the purpose of impairment testing,
goodwill is allocated to each of the Group's cash-generating units expected to
benefit from the synergies of the combination. Cash-generating units to which
goodwill has been allocated are tested for impairment annually, or more
frequently when there is an indication that the unit may be impaired. If the
recoverable amount of the cash-generating unit is less than the carrying amount
of the unit, the impairment loss is allocated first to reduce the carrying
amount of any goodwill allocated to the unit and then to the other assets of the
unit pro-rata on the basis of the carrying amount of each asset in the unit. An
impairment loss recognised for goodwill is not reversed in a subsequent period.
Research and Development Costs
Research and development costs associated with the development of software
products or enhancements and their related intellectual property rights are
expensed as incurred until all of the following criteria can be demonstrated, in
which case they are capitalised as an intangible asset:
a) the technical feasibility of completing the intangible asset so that it will
be available for use or sale.
b) an intention to complete the intangible asset and use or sell it.
c) ability to use or sell the intangible asset.
d) how the intangible asset will generate probable future economic benefits.
Among other things, the Group can demonstrate the existence of a market for the
output of the intangible asset or the intangible asset itself or, if it is to be
used internally, the usefulness of the intangible asset.
e) the availability of adequate technical, financial and other resources to
complete the development and to use or sell the intangible asset.
f) an ability to measure reliably the expenditure attributable to the
intangible asset during its development.
The technological feasibility for the Group's software products is assessed on
an individual basis and is generally reached shortly before the products are
released to manufacturing, and late in the development cycle. Capitalised
development costs are amortised on a straight-line basis over their useful
lives, once the product is available for use. Useful lives are assessed on a
project-by-project basis.
Property, Plant and Equipment
Property, plant and equipment assets are stated at cost, less depreciation and
provision for impairment where appropriate. Property, plant and equipment are
depreciated by equal annual instalments to write down the assets to their
estimated disposal value at the end of their useful lives as follows:
Asset Type Useful Life
Land Not depreciated
Freehold & long leasehold buildings 50 years
Short leasehold Over the life of the lease
Plant and machinery 10-20 years
Office equipment 6 years
Trade and other receivables
Trade and other receivables are stated at their fair value on initial
recognition (discounted if material) and subsequently at amortised cost, i.e.
less any impairment losses (see below).
Cash and cash equivalents
Cash and cash equivalents comprise cash balances, restricted cash and call
deposits which have a maturity of three months or less. Bank overdrafts that
are repayable on demand and form an integral part of the Group's cash management
process are included as a component of cash and cash equivalents for the purpose
of the statement of cash flows.
Derivative Financial Instruments
The Group's financial instruments comprise cash and borrowings and various items
such as trade debtors and creditors that arise directly from its operations.
The Group's policy towards financial instruments is to manage liquidity and
foreign exchange risk without exposing the Group to undue risk or speculation.
Derivatives are used by the Group to reduce or eliminate exposure to foreign
exchange risk. Instruments used include forward exchange deals, cylinder
options and currency swaps.
Derivative financial instruments which are accounted for as trading instruments
are recognised initially and subsequently stated at fair value. The gain or
loss on remeasurement to fair value is recognised immediately in the income
statement.
Hedge of monetary assets and liabilities
Where a derivative financial instrument is used to economically hedge the
foreign exchange exposure of a recognised monetary asset or liability, no hedge
accounting is applied and any gain or loss on the hedging instrument is
recognised in the income statement.
Trade and other payables
Trade and other payables are stated at the fair value at initial recognition and
subsequently at amortised cost.
Deferred Income
Deferred income comprises:
* The element of maintenance revenues invoiced for which the period of
maintenance extends beyond the year end (typically maintenance is invoiced
annually upfront);
* Amounts received for software licences for which the recognition criterion
has not been met;
* Amounts invoiced for consultancy work ahead of the work being carried out
(pre-billed consultancy);
Provisions
A provision is recognised in the balance sheet when the Group has a present
legal or constructive obligation as a result of a past event, and it is probable
that an outflow of economic benefits will be required to settle the obligation.
If the effect is material, provisions are determined by discounting the expected
future cashflows.
Impairment
At each balance sheet date, the Group reviews the carrying amounts of its assets
to determine whether there is any indication that those assets have suffered an
impairment loss. If any such indication exists, the recoverable amount of the
asset is estimated in order to determine the extent of any impairment loss.
The recoverable amount is the higher of fair value less costs to sell and value
in use. In assessing value in use, the estimated future cash flows are
discounted to their present value using a pre-tax discount rate that reflects
current market assessments of the time value of money and the risks specific to
the asset for which the estimates of future cash flows have not been adjusted.
Where the asset does not generate cash flows that are independent from other
assets, the Group estimates the recoverable amount of the cash-generating unit
to which the asset belongs.
If the recoverable amount of an asset (or cash-generating unit) is estimated to
be less than its carrying amount, the carrying amount of the asset
(cash-generating unit) is reduced to its recoverable amount. An impairment loss
is recognised as an expense immediately.
Impairment losses recognised in respect of cash-generating units are allocated
first to reduce the amount of goodwill allocated to the applicable
cash-generating unit and then to reduce the carrying amount of the other assets
in the unit on a pro-rata basis. A cash-generating unit is the smallest
identifiable group of assets that generates cash inflows that are largely
independent of the cash inflows from other assets or groups of assets.
Where an impairment loss subsequently reverses, the carrying amount of the asset
(cash-generating unit) is increased to the revised estimate of its recoverable
amount, but so that the increased carrying amount does not exceed the carrying
amount that would have been determined had no impairment loss been recognised
for the asset (cash-generating unit) in prior years. A reversal of an
impairment loss is recognised as income immediately.
Employee share schemes and own shares held
Own shares held under the Executive Share Ownership Plan ("Plan") are accounted
for in accordance with SIC12 (Consolidation - Special Purpose Entities):
* Until such time as the Company's own shares held by the Plan vest
unconditionally in employees, the consideration paid for the shares is
deducted from equity;
* It should be noted that under the Plan, the beneficial interest is shared
between the trust and the employee until exercise;
* Other assets and liabilities of the Plan are recognised as the assets and
liabilities;
* Consideration paid or received for the purchase or sale of the company's
own shares are shown as separate amounts in the reconciliation of movements
in shareholders' funds;
* Finance costs and any administration expenses of the Plan are changed as
they accrue;
* Any dividends arising on own shares are excluded from dividends paid.
The SciSys No. 1 Trust has been consolidated into the results of the Group to
the extent that the underlying assets are held on behalf of employees of the
Group.
Revenue recognition
Revenue represents the fair value of the amounts receivable for services
provided to third-parties net of VAT and other sales related taxes. Revenue
from the sale of services provided is recognised upon transfer to the client of
the significant risks and rewards of ownership and when:
* It is probable that the economic benefits associated with the transaction
will flow
* The amount of revenue can be measured reliably
* The costs incurred or to be incurred in respect of the transaction can be
measured reliably
The application of these principals to specific revenue streams arising in the
Group are as follows:
* Revenue for consultancy and other professional services is recognised in
the income statement as the services are performed
* Revenue for maintenance contracts is recognised in the income statement
equally over the period to which each maintenance contract relates
* Revenue for software licences is recognised in the income statement when
the software module to which the revenue relates is used by the client to
process live data at any location, typically at the end of an implementation
project
Revenues are not recognised unless their receipt can be predicted with a high
level of certainty.
Expenses
Operating Leases
Rentals under operating leases are charged to profit on a straight line basis
over the lease term. Lease incentives received are recorded in income statement
as an integral part of the lease expenditure.
Taxation
Tax on profits or losses for the year comprises current and deferred tax and is
recognised in the income statement except to the extent that it relates to items
recognised directly in equity, in which case it is recognised in equity.
Current tax, including UK corporation tax and foreign tax, is provided at
amounts expected to be paid (or recovered) using the tax rates and laws that
have been enacted or substantially enacted by the balance sheet date.
Deferred taxation is accounted for using the balance sheet liability method in
respect of temporary differences arising from differences between the carrying
amount of assets and liabilities in the financial statements and the
corresponding tax bases used in computation of taxable profit. Deferred tax
liabilities are recognised for all taxable temporary differences except in
respect of investments in subsidiaries where the Group is able to control the
reversal of the temporary difference and it is probable that the temporary
difference will not reverse in the foreseeable future.
Deferred tax assets are recognised to the extent that it is probable that future
taxable profit will be available against which the temporary difference can be
utilised. Their carrying amount is reviewed at each balance sheet date on the
same basis.
Deferred tax is measured on an undiscounted basis, and at the tax rates that are
expected to apply in the periods in which the asset or liability is settled. It
is recognised in the income statement except when it relates to items credited
or charged directly to equity, in which case the deferred tax is also dealt with
in equity. Deferred tax assets and liabilities are offset when they relate to
income taxes levied by the same taxation authority and when the Group intends to
settle its current tax assets and liabilities on a net basis.
Pension Costs
The Group operates one defined contribution group personal pension plan, the
assets of which are held separately from those of the Group in independently
administered funds. The amount charged against profits represents the
contributions payable to the schemes in respect of the accounting period.
Foreign Currencies
Transactions in foreign currencies are translated at the foreign exchange rate
ruling at the date of the transaction. Monetary assets and liabilities
denominated in foreign currencies at the balance sheet date are translated to
sterling at the foreign exchange rate ruling at that date. Foreign exchange
differences arising on such translation are recognised in the income statement.
The assets and liabilities of foreign operations, including goodwill and fair
value adjustments arising on consolidation, are translated to sterling at the
foreign exchange rates ruling at the balance sheet date. The revenues and
expenses of foreign operations are translated to sterling at rates approximating
the foreign exchange rates ruling at the dates of the transactions. Foreign
exchange differences arising on translation are recognised directly in a
separate component of equity.
The Group has taken advantage of the exemption available under IFRS 1 to deem
the cumulative translation differences for all investments in foreign operations
to be zero at
1 January 2006, the date of transition to Adopted IFRS. Exchange differences
arising after 1 January 2006 from the translation of the net investment in
foreign operations, and of related hedges are taken to a translation reserve.
They are released into the income statement upon disposal.
Dividends
Dividends are recognised in the period which they are declared, approved, or
paid.
Segmental reporting
Segment information is provided in respect of the group's business units which
represent the primary segmentation format of the Group's management and internal
reporting structure.
The secondary segmentation which the group will provide is in respect of the
geographical segments in which the group operates.
- Ends -
This information is provided by RNS
The company news service from the London Stock Exchange
END
MSCBDGDCRGBGGRD
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