AI en Translation, Pages 226-250
Page 226
The Lay Council of the Jewish Community
in Baghdad
Telephone Number 5452
Number: 50 / 8 / 1952
Date: 27 / 5 / 1952
⟦The Lay Council of the Jewish Community⟧
Subject Summary: Resignation from the hospital management committee
Mr.
Mr. Sasson Bashi, the Honorable
After greetings,
With reference to your letter of resignation from the committee delegated by the Lay Council to manage
Meir Elias Hospital dated 20 / 5 / 1952, the Lay Council decided in its session held on
23 / 5 / 1952 to accept your resignation from the delegated committee to manage Meir Elias Hospital appointed according to
the Council's resolution taken in its session held on 7 / 8 / 1951.
Please accept our highest respect.
⟦signature⟧
Acting President of the Community
President of the Lay Council
Copy to: -
Management of Meir Elias Hospital - for information
Page 229
⟦illegible⟧
2585 / 52
6/1/1952
Request for hospital supplier
To -
Management of Meir Elias Hospital
Greetings,
Further to our letter No. 2515 / 52 dated 5/20/1952, a copy of which was sent to you,
Please note the following: -
1 - An agreement has been reached with Mr. Moshe Ibrahim, the supplier to your hospital, to waive 280/598 Dinars
as a settlement, and accordingly, we paid him 260/000 Dinars by check No. 892865 (Ottoman).
2 - The debt of the aforementioned supplier in your records, amounting to 280/598 Dinars, shall be settled.
3 - The amount of 260/000 Dinars paid to the aforementioned supplier shall be recorded as a debt on the hospital to the Lay
Council.
Please accept our highest respect.
⟦signature⟧
Acting Head of the Community
President of the Lay Council
⟦signature⟧
A copy to -
Accountant of the Community Presidency - to implement what is stated in the third paragraph.
Page 230
251 / 52
20/5/1952
Request of the Hospital Ice Supplier
The Mr.
Honorable Secretary of the Presidency of the Jewish Community
After greetings,
The Lay Council, in its session held on 15/5/1952, considered the request of the administration
of Meir Elias Public Hospital regarding the settlement of the accumulated debt to the ice supplier, Mr. Moshe Ibrahim, amounting to
280/598 Dinars, and since the aforementioned person used to discount a portion of the request for the hospital as a [monetary] amount,
We request contacting the aforementioned person in an effort to obtain whatever discount is possible and informing us of the result.
Please accept our highest respect.
Acting Head of the Community
President of the Lay Council
A copy to:
Administration of Meir Elias Hospital - for information
The Community Accountant - to disburse the net amount after deducting whatever discount is possible, as
the Council approved in its session referred to above to pay the net amount upon notification from us.
Page 231
52/
6/9/1952
⟦illegible⟧
To Mr. Yaqub Ezra Abdullah, the Respected
Member of the Mandated Committee for the Management of Hospital Affairs
After greetings,
The Lay Council decided in its session held on 6/6/1952,
to refer the petition of the nurse Juliet daughter of Isaac Sofer, dated 6/4/1952, for consideration
and to take what is necessary regarding it.
Please accept our highest respect.
⟦signature⟧
Acting Head of the Community
President of the Lay Council
⟦handwritten note⟧
Page 232
Meir Elias Hospital
Baghdad
MEIR ELIAS HOSPITAL
BAGHDAD
TELEPHONES { 7480
3006
Telephone Number { 7480
3006
841
16/6/1952
File Number
No. Number: M/816/249
Date: 12/6/1952
To
Khanaqin Oil Company Limited
Baghdad.
Please kindly open a current account in the name of Meir Elias Hospital and provide us with a
special book in the name of the hospital so that we can purchase gasoline and engine oil for the hospital car
according to the receipts given by us, and at the end of each month the
amount will be paid to you after submitting a list of receipts, noting that its monthly expenses
range between 10 - 15 dinars.
Please inform us of your approval and the necessary arrangements for this purpose.
Member of the Lay Council
Mandated
For the management of hospital affairs
Copy to:
Presidency of the Lay Council - for your kind information.
To be recorded accounting-wise and approved
⟦illegible⟧
12 / 6 / 52
11/M
⟦line⟧
25/5/949
Page 233
WHINNEY, MURRAY &
⟦WHINNEY⟧, SMITH & WHINNEY, BROWN, FLEMING & MURRAY
CHARTERED ACCOUNTANTS,
48 FREDERICKS PLACE, OLD JEWRY, LONDON, E.C.2.
RESIDENT PARTNERS
E. A. BEEVOR.
E. F. MADAMS.
BASRA : 4/2/10, MENDIL ROAD, ASHAR, (P.O. BOX 44)
BEIRUT : BEYDOUN BUILDING, RUE BEZERKAN, PLACE DE L'ETOILE,
AND AT :-
LONDON PARIS
GLASGOW ANTWERP
LEEDS JOHANNESBURG
MANCHESTER
CORRESPONDENTS
AUSTRALIA : DAVID FELL & CO., SYDNEY AND BRANCHES :
CANADA : EDWARDS MORGAN & CO., TORONTO, ONT. AND BRANCHES.
NEW ZEALAND : ERNEST HUNT & TURNER, WELLINGTON.
JAMAICA : CARMAN AND BRUCE, 20, DUKE STREET, KINGSTON.
U.S.A. : ERNST & ERNST, 19, RECTOR STREET, NEW YORK AND BRANCHES.
RASHID STREET,
HILAL-AL-AHMAR ROAD.
POST BOX 108.
BAGHDAD, (IRAQ)⟦line⟧30th January,⟦line⟧1951.
TELEGRAPHIC ADDRESS : "DEMONSTRAT" BAGHDAD
TELEPHONE : BAGHDAD 6366.
CODE : BENTLEY'S
The President,
Jewish Hospitals Committee,
Baghdad
Dear Sir,
We send herewith our Bill of Fee for professional
services rendered.
Yours faithfully,
⟦illegible signature⟧
AL.
Save / File
Expenses
⟦illegible⟧
19/2/51
⟦illegible stamp⟧
Page 234
JEWISH HOSPITALS COMMITTEE - BAGHDAD
in account with
WHINNEY MURRAY & COMPANY, CHARTERED ACCOUNTANTS, BAGHDAD
TO PROFESSIONAL SERVICES | |
rendered in connection with | |
the audit of your books and accounts | |
for the year ended 31st March 1950 | NOMINAL FEE | ID.100.000
(IRAQ DINARS ONE HUNDRED)
Baghdad,
30th January, 1951
Page 235
WHINNEY, MURRAY & CO.
WHINNEY, SMITH & WHINNEY. BROWN, FLEMING & MURRAY.
CHARTERED ACCOUNTANTS.
4B FREDERICKS PLACE, OLD JEWRY, LONDON, E.C. 2.
RESIDENT PARTNERS
E. A. BEEVOR.
E. F. MADAMS.
BASRA: 4/2/10, MENDIL ROAD, ASHAR, (P.O. BOX 44)
HAIFA: BARCLAYS BANK BUILDING, KINGSWAY, (P.O. BOX 482)
AND AT:-
LONDON PARIS
GLASGOW ANTWERP
LEEDS JOHANNESBURG
MANCHESTER
Correspondents
AUSTRALIA: David Fell & Co. Sydney and Branches.
CANADA: Edwards Morgan & Co. Toronto Ont. and Branches.
NEW ZEALAND: Ernest Hunt & Turner, Wellington.
JAMAICA: Carman & Bruce, 20, Duke Street, Kingston.
U.S.A. Ernst & Ernst, 19, Rector Street, New York and Branches.
RASHID STREET,
HILAL-AL-AHMAR ROAD,
POST BOX 108,
BAGHDAD, (IRAQ) 30th January, 1951
TELEGRAPHIC ADDRESS: "DEMONSTRAT," BAGHDAD.
TELEPHONE: BAGHDAD 6368.
CODE: BENTLEY'S.
The President,
Jewish Lay Council,
Baghdad
Dear Sir,
We have now completed the audit of the accounts of the
following for the year ended 31st March 1950:-
Meir Elias Hospital.
Rimah Khadoori Eye Hospital.
Dar El Shafaa Dispensary.
We enclose Income & Expenditure Account for the year ended
31st March 1950 together with Balance Sheet as at that date. We have
the following comments to make on the accounts under review:-
1. OPENING BALANCES
We enclose a list of Opening Balances as at 1st April 1949.
These Balances have not been audited by us.
2. INCOME & EXPENDITURE ACCOUNT
(a) Purchase of Medicines
The Committee has sanctioned the purchase of medicines
as per special letters produced by the Hospital's Manager.
As no cross references exist between the purchases and the
authorities, we were unable to reconcile the actual purchases
with the total amount sanctioned by the Committee. A special
form for the Committee's sanction has been suggested by us,
and we understand that this will be introduced in future.
(b) Operation and Baby Delivery Registers
These registers are not being maintained properly.
The following information being omitted:-
Page 236
WHINNEY MURRAY & CO.:
SHEET: 2
DATE: 30/1/1951
1. Operations Fees.
2. Ward Classification.
3. We noticed that in some cases, Operation
Fees have been recovered but these were not
entered in the Operation Register.
4. In most cases the Signatures of the
Doctors concerned are not being obtained.
Registers in a new form have been drawn
up by us and these are now in use.
(c) According to the Committee's instructions, in the
event of an operation being carried out after normal hours,
5% of the operation fee will be given to the Assistant
Surgeon. We have noticed that in certain cases operations
were carried out after normal hours by outside Surgeons,
who usually charge and recover their fees directly from
the patient, whilst the only Hospital revenue, is in these
cases the Operating Theatre fees. 5% of the fees received
directly by these outside Surgeons have been given to the
Assistant Surgeon and charged against the Hospital Revenue.
We consider that in such instances the calculation of the
Assistant's share should be based on the standard Hospital
scale of fees and not on those fees charged by the
outside Surgeon.
(d) All receipts in respect of payments made to
Doctors Mills and Raoof Semah jointly, for their share
of medical analysis fees have been signed by Doctor
Raoof Semah only.
(e) Patent medicines are usually issued and charged
against the Patient, at cost price plus 10%. Penicillin
is charged at cost price, We have seen no Committee
sanction for this.
(f) ⟦Awqaf Nourael⟧
An amount of ID.813.367 has been credited as
revenue from the said Awqaf for the year 1949/50, whilst
the statement of account submitted by the attorney shows
a revenue of ID.1074.899. The difference of ID.261.532
has been adjusted in the accounts of the year 1950/51.
Page 237
WHINNEY, MURRAY & CO.:
SHEET: 3
DATE: 30/1/1951
(g) Contributions in kind
We have noticed that in several instances
contributions are being made to the Hospital in kind.
In order to keep a correct account of the revenue and
Expenditure of the Hospital, we consider that it is
advisable to assess the value of such contributions and
charge them to the appropriate expenditure heading,
crediting at the same time the "Contribution Account".
3. BALANCE SHEET
(a) Stocks
We understand that no physical stock taking was
carried out as at 31st March 1950. Stock lists have been
prepared in accordance with Stock Books Balances as at 31st
March 1950. These lists were certified by the Store Keeper,
the Accountant and the Office Superintendent.
(b) Sundry Debtors & Debit Balances
(1) Balance of Patients Sundry Debtors & Creditors - ID.31.951
The total of the individual Balances as at 31st
March 1950, extracted from the Patients cards is:-
Debtors | ID.1222.421
Creditors | 863.892
Balance | ID. 358.529
while the relative Balance in the Ledger Control Account
is ID.31.951, debit. We understand that the Trial Balance
of the Account has never been agreed during the last 2 or
3 years. We consider it essential that this account be
agreed monthly <del>xxx</del> any difference being investigated at
once, and the necessary adjustment be made.
(2) Sundries - ID.1910.293
Included in the above is an amount of ID.178.033
which has been mis-appropriated by Elias Semaira an ex
Employee of Reema Khadoory Hospital. We understand that
this is a bad debt and should therefore be written off.
Page 238
WHINNEY, MURRAY & CO. SHEET 4 DATE 30/1/1951
4. GENERAL
(a) Repairs of Wattaniyah School
The Building of this school belongs to the Jewish
Hospitals. We understand that a certain amount has been
spent during the year under review by the Jewish Lay Council,
which will be recovered from the rent payable. No record is kept
in the Hospital's Accounts in respect of this Expenditure.
(b) Medicine Stock Books
These Stock Books are not being maintained properly
and the system of recording the receipts and issues is quite
inadequate. A complete set of Issue and Receipt vouchers
and a form of stores Register has been prepared by us and
handed to the Hospital Superintendent. We consider it essential
that these forms and registers should be introduced into the
accounting system.
Subject to the foregoing, in our opinion the attached Balance
Sheet which we have signed to-day for the purpose of identification
is properly drawn up so as to exhibit a true and correct view of the
state of the affairs of the Jewish Hospitals, Baghdad as at 31st
March 1950 according to the best of our information and the explana-
tions given to us and as shown by the Books of the Hospitals.
Yours faithfully,
⟦Whinney, Murray & Co.⟧
CHARTERED ACCOUNTANTS
Page 241
THE JEWISH HOSPITAL
BALANCE SHEET AS AT 3
| ID. | Fils | ID. | Fils
BANK OVERDRAFT | | | 267 | 350
SUNDRY CREDITORS & CREDIT BALANCES | | | |
Old Patients Sundry Creditors | 38 | 410 | |
Sundries | 7,552 | 461 | |
Property Tax due and not paid | 131 | 125 | 7,721 | 996
REVENUE RECEIVED IN ADVANCE | | | |
Income from Awqafs received in advance | 1,036 | 181 | |
Sundry Receipts received in advance | 205 | 000 | 1,241 | 181
PROCEEDS OF SALE OF KHALIDIYAH AWQAF | 662 | 431 | |
Less Expenses incurred for collecting | | | |
the amount from Amanat El | | | |
Assimahi | 28 | 910 | 633 | 521
Carried Forward
9,864
048
⟦...⟧S - BAGHDAD
⟦...⟧1ST MARCH 1950
| ID. | Fils | ID. | Fils
CASH IN HAND AND AT BANK | | | |
In Hand | 69 | 697 | |
With Ottoman Bank, Baghdad, No.2 Account | 47 | 022 | |
Cash in Hand - for Imprest Account | 38 | 000 | 154 | 719
DEPOSIT WITH BANK AGAINST DOCUMENTARY CREDIT AND EXPENSES THEREON | | | 72 | 667
INVESTMENTS ACCOUNT - at cost | | | |
5 Iraqi Loan Bonds 2% (In Safe Custody with Ottoman Bank, Baghdad) | | | 45 | 750
BILLS RECEIVABLE | | | 283 | 000
STOCK IN HAND - at cost | | | |
In Meir Elias Hospital's Stores | | | |
Medicines ID.2468.895 | | | |
Dressing Materials 224.359 | | | |
Surgical Instruments 738.778 | | | |
Food 414.016 | | | |
Furniture, Equipment, Soap, Fuel, Clothing, Linen etc. 550.154 | | | |
X Ray and Laboratory Materials in Stock 383.336 | 4,779 | 538 | |
Reema Kadoorie Eye Hospital's Stores | | | |
Medicines and Dressing Materials ID.18.095 | | | |
Stationery 36.650 | 54 | 745 | |
Dar El Shafaa Dispensary | | | |
Medicines ID.52.660 | | | |
Stationery 21.850 | 74 | 510 | 4,908 | 793
Carried Forward | | | 5,464 | 929
Page 243
- 2 -
| ID. | Fils
Brought Forward | 9,864 | 048
| 9,864 | 048
Baghdad,
30th January, 1950
| ID. | Fils | ID. | Fils
Brought Forward | | | 5,464 | 929
GOODS IN TRANSIT - at cost | | | 47 | 565
SUNDRY DEBTORS & DEBIT BALANCES | | | |
Patients Old Balances ID.121.875 | | | |
Less Reserve 121.875 | - | - | |
Sundries | 1,910 | 293 | |
Deposits, Electricity and Telephones | 192 | 000 | |
Advances against Order of Goods | 205 | 711 | |
Balance of Patients Sundry Debtors and Creditors Balances | 31 | 951 | 2,339 | 955
RENT PAID IN ADVANCE - ACCOUNT DAR EL SHAFAA DISPENSARY | | | 43 | 850
WORK IN PROGRESS - Account Cold Storage | | | 220 | 578
AMOUNT OUTSTANDING WITH THE JEWISH LAY COUNCIL - FOR KHALIDIYAH AWQAF - including ID.6/031 interest received on this amount | | | 662 | 431
REVENUE AND EXPENDITURE ACCOUNT | | | |
Balance of Excess of Expenditure over Revenue as at 1st April 1949 | 1,007 | 772 | |
Excess of Expenditure over Revenue for the year ended 31st March 1950 as per Revenue and Expenditure Account | 76 | 968 | 1,084 | 740
| | | 9,864 | 048
CERTIFIED IN TERMS OF OUR REPORT OF THIS DATE.
⟦Whinney Murray & Co⟧
CHARTERED ACCOUNTANTS.
Page 245
THE JEWISH
INCOME AND EXPENDITURE
| ID. | Fils | ID. | Fils
Meir Elias Hospital | | | |
Salaries and Wages | ID.16,710. | 235 | |
High Cost of Living Allowance | 5,924. | 471 | |
| ID.22,634. | 706 | |
Less: Received from Maternity Committee | 1,025. | 835 | 21,608. | 871
Supply of Food | 13,907. | 437 | |
Less: Sales | 1,138. | 276 | 12,769. | 161
Fuel, Soap, Car Expenses etc. | | | 1,572. | 264
Furniture and Equipment | | | 1,090. | 339
Electricity, Water and Telephones | | | 1,703. | 644
Stationery | | | 228. | 325
General Expenses | | | 1,375. | 754
Medicines and Dressing Materials | | | 3,366. | 843
Surgical Instruments | | | 906. | 274
Laboratory Department Expenses | | | 83. | 842
Dresses and Linen | ID. 1,021. | 910 | |
Less: Issues to Reema Khedoory Hospital and Dar El Shaffa Dispensary | 76. | 136 | 945. | 774
X Ray Department Expenses | ID. 787. | 107 | |
Less: Debited to Doctors and cost of Films received from Non-paying Patients | 366. | 301 | 420. | 806
Repairs and Renewals of Electricity and Water pipes | | | 974. | 915
Repairs to Building | | | 1,254. | 896
Repairs to Non-paying Wards | | | 1,065. | 858
Part of Contributions from Sir Ely-Aizer Kadoorie for the year 1941 - now written off | | | 38. | 375
| | | 49,405. | 941
Carried forward | | | 49,405. | 941
HOSPITALS - BAGHDAD
FOR THE YEAR ENDING 31ST MARCH 1950
| ID. | Fils | ID. | Fils
Meir Elias Hospital | | | |
Ward Fees | 27,665.830 | | |
Ward Fees received from Non-Paying Patients | 736.130 | | |
Operating Theatre Fees | 1,899.946 | | |
Dressing, Treatment, etc.. | 256.110 | | |
Medical Revenue | | | |
Doctors' Visits Fees ID.2,835.738 | | | |
Delivery Fees 1,452.438 | | | |
Medical Analyses Fees 4,360.851 | | | |
Operation Fees 4,458.582 | | | |
X Ray's Fees 2,925.233 | | | |
Cardiograph Fees 83.500 | | | |
16,116.342 | | | |
Less: Doctors' Share 7,010.520 | 9,105.822 | | |
General Revenue | | | |
50% Keteboth Revenue ID.4,473.816 | | | |
Sundry Receipts 195.250 | | | |
Contributions 450.722 | | | |
Special Contribution for Repairs of Poor Patient Wards 2,122.500 | 7,242.288 | | |
Revenue from the Awqaf | | | |
Hospitals' Share from the Awqaf of Refqa Noorael ID. 813.367 | | | |
Trusts Outside Iraq 121.195 | | | |
Rents Received ID.2502.386 | | | |
Less: Property Tax, Repairs, Insurances etc. 685.745 | 1816.641 | 2,751.203 | 49,657. 329 |
Carried forward | | | 49,657. 329 |
Page 247
- 2
| ID. | Fils | ID. | Fils
Brought forward | | | 49,405. | 941
Reema Kadoorie Eye Hospital | | | |
Salaries and Wages | 1,610. | 511 | |
High Cost of Living Allowances | 524. | 356 | |
Medicine & Dressing Materials | 167. | 409 | |
Fuel and Soap | 14. | 615 | |
Telephones, Electricity, Water and Insurance | 134. | 279 | |
Stationery | 18. | 063 | |
Dresses and Linen | 65. | 346 | |
Sundry Expenses | 54. | 147 | |
Amount of Contribution from Sir Ely - Aizer Kadoorie for the year 1941 - written off | 345. | 375 | 2,934. | 101
Dar El-Shafa'a Dispensary | | | |
Salaries and Wages | 1,979. | 355 | |
High Cost of Living Allowance | 667. | 741 | |
Medicine and Dressing Materials | 570. | 090 | |
Electricity, Water, Telephone and Sundry Expenses | 259. | 328 | |
Rent | 100. | 000 | 3,576. | 514
| | | 55,916. | 556
| ID. | Fils | ID. | Fils
Brought forward | | | 49,657. | 329
Reemah Kadoorie Eye Hospital | | | |
Treatment Fees | 313.310 | | |
Wards Fees | 234.000 | | |
Contributions and Sundry Income | 127.265 | | |
Operations and Doctors Visits Fees ID.1,150.620 | | | |
Less: Doctors' Share 358.237 | 792.383 | | 1,466. | 958
Dar El-Shafa'a Dispensary | | | |
Treatment Fees | 388.301 | | |
Medical Analysis Fees ID.145.598 | | | |
Less: Doctor's Share 145.598 | -6 | - | 388. | 301
Remuneration Received from the Jewish Lay Council | | | 4,327. | 000
Excess of Expenditure over Income | | | |
Reemah Kadoorie Eye Hospital | 1,467.143 | | |
Dar El Shafa'a Dispensary | 3,188.213 | | |
| 4,655.356 | | |
Deduct: Excess of Income over Expenditure for Meir Elias Hospital | 251.388 | | |
| 4,403.968 | | |
Less: Jewish Lay Council Remuneration | 4,327.000 | | 76. | 968
| | | 55,916. | 556
⟦illegible⟧
Page 249
W. M. & CO.
THE JEWISH HOSPITALS
List of Opening Balances as at 1st April 1949.
Sir Ely Kadoorie | 2,258.750 |
Allowance from Sir Ely Kadoorie in Suspense | | 1,875.000
Jewish Lay Council for Mr.Dangoor Account | | 150.000
Meir Dangoor Account | 150.000 |
Patients Sundry Debtors and Creditors in Suspense | 121.875 | 38.410
Patients Income in Suspense | | 121.875
Cambridge Co. | 1.953 |
Payments in Advance | 97.500 |
Receipts in Advance | | 329.693
Advances to Staff | 5.000 |
Meir El Saigh | 215.000 |
Iraqi Loan Bonds 2% | 45.750 |
Deposit against Documentary Credit | 34.000 |
Goods in Transit | 131.465 |
Bills Receivable with Ottoman Bank | 590.000 |
Bills Receivable with the Hospital Cashier | 50.000 |
Stock in Hand | 4,998.442 |
Awqaf Nourael's Attorney | 176.565 |
Receipts in Advance Account Dates etc. | | 281.250
Rents Received in Advance | | 967.598
Receipts on Account Poor Patients Wards | | 120.000
Rent paid in Advance Account Dar El Shafa'a Dispensary | 43.850 |
Expenses on Poor Patients Wards | 10.150 |
Amount Received in Advance Account Hospital Income | | 150.000
Balance of Patients Sundry Debtors and Creditors | | 228.926
Balance of Sundry Debtors and Creditors | | 3,661.804
Staff Salaries outstanding | | 1,831.775
Cash with Ottoman Bank No.2 Account | 204.588 |
Overdraft from Ottoman Bank No.1 Account | | 387.611
Cash in Hand | 1.282 |
Excesses of Expenditure over Income | 1,007.772 |
| 10,143.942 | 10,143.942
Page 250
TELEPHONES { 7480 / 3006
Meir Elias Hospital
Baghdad
MEIR ELIAS HOSPITAL
BAGHDAD
Telephone Number { 7480 / 3006
⟦handwritten: 7480 / 3006 Buildings - Baghdad⟧
No. / Number M: 53 / 270
Date / History: 22 / 6 / 952
856
7/22 / 952
Outgoing Number
Administrative Order
Subject - Expenses
The supervisor is granted the authority to spend within the limit of one dinar per expenditure
regarding necessary urgent matters, provided that the expenditure order is presented
thereafter to the Managing Member for Hospital Affairs for approval.
Member of the Lay Council
Mandated
For the management of hospital affairs
A copy of it to
Accounting Department
Presidency of the Lay Council for kind information.
Save
⟦signature⟧
25 / 6 / 952
11/22 5000 949/5/25