SECTION 232. MERGER AND AMALGAMATION OF COMPANIES
[Effective from 15th December, 2016]
(1) Where an application is made to the [2]Tribunal under section 230 for the sanctioning of a compromise or an arrangement proposed between a company and any such persons as are mentioned in that section, and it is shown to the [2]Tribunal—
(a) that the compromise or arrangement has been proposed for the purposes of, or in connection with, a scheme for the reconstruction of the company or companies involving merger or the amalgamation of any two or more companies; and
(b) that under the scheme, the whole or any part of the undertaking, property or liabilities of any company (hereinafter referred to as the transferor company) is required to be transferred to another company (hereinafter referred to as the transferee company), or is proposed to be divided among and transferred to two or more companies,
the [2]Tribunal may on such application, order a meeting of the creditors or class of creditors or the members or class of members, as the case may be, to be called, held and conducted in such manner as the [2]Tribunal may direct and the provisions of sub-sections (3) to (6) of section 230 shall apply mutatis mutandis.
(2) Where an order has been made by the [2]Tribunal under sub-section (1), merging companies or the companies in respect of which a division is proposed, shall also be required to circulate the following for the meeting so ordered by the [2]Tribunal, namely:—
(a) the draft of the proposed terms of the scheme drawn up and adopted by the directors of the merging company;
(b) confirmation that a copy of the draft scheme has been filed with the Registrar;
(c) a report adopted by the directors of the merging companies explaining effect of compromise on each class of shareholders, key managerial personnel, promoters and non-promoter shareholders laying out in particular the share exchange ratio, specifying any special valuation difficulties;
(d) the report of the expert with regard to valuation, if any;
(e) a supplementary accounting statement if the last annual accounts of any of the merging company relate to a financial year ending more than six months before the first meeting of the company summoned for the purposes of approving the scheme.
(3) The [2]Tribunal, after satisfying itself that the procedure specified in sub-sections (1) and (2) has been complied with, may, by order, sanction the compromise or arrangement or by a subsequent order, make provision for the following matters, namely:—
(a) the transfer to the transferee company of the whole or any part of the undertaking, property or liabilities of the transferor company from a date to be determined by the parties unless the [2]Tribunal, for reasons to be recorded by it in writing, decides otherwise;
(b) the allotment or appropriation by the transferee company of any shares, debentures, policies or other like instruments in the company which, under the compromise or arrangement, are to be allotted or appropriated by that company to or for any person:
Provided that a transferee company shall not, as a result of the compromise or arrangement, hold any shares in its own name or in the name of any trust whether on its behalf or on behalf of any of its subsidiary or associate companies and any such shares shall be cancelled or extinguished;
(c) the continuation by or against the transferee company of any legal proceedings pending by or against any transferor company on the date of transfer;
(d) dissolution, without winding-up, of any transferor company;
(e) the provision to be made for any persons who, within such time and in such manner as the [2]Tribunal directs, dissent from the compromise or arrangement;
(f) where share capital is held by any non-resident shareholder under the foreign direct investment norms or guidelines specified by the Central Government or in accordance with any law for the time being in force, the allotment of shares of the transferee company to such shareholder shall be in the manner specified in the order;
(g) the transfer of the employees of the transferor company to the transferee company;
(h) where the transferor company is a listed company and the transferee company is an unlisted company,—
(A) the transferee company shall remain an unlisted company until it becomes a listed company;
(B) if shareholders of the transferor company decide to opt out of the transferee company, provision shall be made for payment of the value of shares held by them and other benefits in accordance with a pre-determined price formula or after a valuation is made, and the arrangements under this provision may be made by the [2]Tribunal:
Provided that the amount of payment or valuation under this clause for any share shall not be less than what has been specified by the Securities and Exchange Board under any regulations framed by it;
(i) where the transferor company is dissolved, the fee, if any, paid by the transferor company on its authorised capital shall be set-off against any fees payable by the transferee company on its authorised capital subsequent to the amalgamation; and
(j) such incidental, consequential and supplemental matters as are deemed necessary to secure that the merger or amalgamation is fully and effectively carried out:
Provided that no compromise or arrangement shall be sanctioned by the [2]Tribunal unless a certificate by the company’s auditor has been filed with the [2]Tribunal to the effect that the accounting treatment, if any, proposed in the scheme of compromise or arrangement is in conformity with the accounting standards prescribed under section 133.
(4) Where an order under this section provides for the transfer of any property or liabilities, then, by virtue of the order, that property shall be transferred to the transferee company and the liabilities shall be transferred to and become the liabilities of the transferee company and any property may, if the order so directs, be freed from any charge which shall by virtue of the compromise or arrangement, cease to have effect.
(5) Every company in relation to which the order is made shall cause a certified copy of the order to be filed with the Registrar for registration within thirty days of the receipt of certified copy of the order.
(6) The scheme under this section shall clearly indicate an appointed date from which it shall be effective and the scheme shall be deemed to be effective from such date and not at a date subsequent to the appointed date.
(7) Every company in relation to which the order is made shall, until the completion of the scheme, file a statement in such form and within such time as may be prescribed with the Registrar every year duly certified by a chartered accountant or a cost accountant or a company secretary in practice indicating whether the scheme is being complied with in accordance with the orders of the [2]Tribunal or not.
(8) If a transferor company or a transferee company contravenes the provisions of this section, the transferor company or the transferee company, as the case may be, shall be punishable with fine which shall not be less than one lakh rupees but which may extend to twenty-five lakh rupees and every officer of such transferor or transferee company who is in default, shall be punishable with imprisonment for a term which may extend to one year or with fine which shall not be less than one lakh rupees but which may extend to three lakh rupees, or with both.
Explanation.—For the purposes of this section,—
(i) in a scheme involving a merger, where under the scheme the undertaking, property and liabilities of one or more companies, including the company in respect of which the compromise or arrangement is proposed, are to be transferred to another existing company, it is a merger by absorption, or where the undertaking, property and liabilities of two or more companies, including the company in respect of which the compromise or arrangement is proposed, are to be transferred to a new company, whether or not a public company, it is a merger by formation of a new company;
(ii) references to merging companies are in relation to a merger by absorption, to the transferor and transferee companies, and, in relation to a merger by formation of a new company, to the transferor companies;
(iii) a scheme involves a division, where under the scheme the undertaking, property and liabilities of the company in respect of which the compromise or arrangement is proposed are to be divided among and transferred to two or more companies each of which is either an existing company or a new company; and
(iv) property includes assets, rights and interests of every description and liabilities include debts and obligations of every description.
Applicable Rules
Companies (Compromises, Arrangements and Amalgamations) Rules, 2016
[Effective from 15th December, 2016]
[1] [Rule18. Application for directions under section 232 of the Act.— (1) Where the compromise or arrangement has been proposed for the purposes of or in connection with a scheme for the reconstruction of any company or companies or the amalgamation of any two or more companies, and the matters involved cannot be dealt with or dealt with adequately on the petition for sanction of the compromise or arrangement, an application shall be made to the Tribunal under section 232 of the Act, by a notice of admission supported by an affidavit for directions of the Tribunal as to the proceedings to be taken.
(2) Notice of admission in such cases shall be given in such manner and to such persons as the Tribunal may direct.
Rule 19. Directions at hearing of application.— Upon the hearing of the notice of admission given under rule 18 or upon any adjourned hearing thereof, the Tribunal may make such order or give such directions as it may think fit, as to the proceedings to be taken for the purpose of reconstruction or amalgamation, as the case may be, including, where necessary, an inquiry as to the creditors of the transferor company and the securing of the debts and claims of any of the dissenting creditors in such manner as the Tribunal may think just and appropriate
Rule 20. Order under section 232 of the Act.— An order made under section 232 read with section 230 of the Act shall be inForm No.CAA.7 with such variation as the circumstances may require
Rule 21. Statement of compliance in mergers and amalgamations.— For the purpose of sub-section (7) of section 232 of the Act, every company in relation to which an order is made under sub-section (3) of section 232 of the Act shall until the scheme is fully implemented, file with the Registrar of Companies, the statement in Form No. CAA.8 along with such fee as specified in the Companies (Registration Offices and Fees) Rules, 2014 within two hundred and ten days from the end of each financial year.
Rule 22. Report on working of compromise or arrangement.— At any time after issuing an order sanctioning the compromise or arrangement, the Tribunal may, either on its own motion or on the application of any interested person, make an order directing the company or where the company is being wound-up, its liquidator, to submit to the Tribunal within such time as the Tribunal may fix, a report on the working of the said compromise or arrangement and on consideration of the report, the Tribunal may pass such orders or give such directions as it may think fit.
Rule 23. Liberty to apply.— (1) The company, or any creditor or member thereof, or in case of a company which is being wound-up, its liquidator, may, at any time after the passing of the order sanctioning the compromise or arrangement, apply to the Tribunal for the determination of any question relating to the working of the compromise or arrangement.
(2) The application shall in the first instance be posted before the Tribunal for directions as to the notices and the advertisement, if any, to be issued, as the Tribunal may direct.
(3) The Tribunal may, on such application, pass such orders and give such directions as it may think fit in regard to the matter, and may make such modifications in the compromise or arrangement as it may consider necessary for the proper working thereof, or pass such orders as it may think fit in the circumstances of the case.
Rule 24. Liberty of the Tribunal.— (1) At any time during the proceedings, if the Tribunal hearing a petition or application under these Rules is of the opinion that the petition or application or evidence or information or statement is required to be filed in the form of affidavit, the same may be ordered by the Tribunal in the manner as the Tribunal may think fit.
(2) The Tribunal may pass any direction(s) or order or dispense with any procedure prescribed by these rules in pursuance of the object of the provisions for implementation of the scheme of arrangement or compromise or restructuring or otherwise practicable except on those matters specifically provided in the Act.]
Applicable Circulars
Clarification under section 232(6) Companies Act, 2013
General Circular No. 09/2019 dated 21-08-2019
Several queries have been received in the Ministry with respect to interpretation of the provision of section 232(6) of the Companies Act, 2013 (Act). Clarification has been sought on whether it is mandatory to indicate a specific calendar date as ‘appointed date’ in the schemes referred to in the section. Further, requests have also been received to confirm whether the,acquisition date’ for the purpose of Ind-AS 103 (Business combinations) would be the ‘appointed date’ referred to in section 232(6).
The matter has been examined in detail in the Ministry in the light of the provisions of the Act, applicable rules, prevalent practices and orders passed by Courts/NCLT. It is noted that companies have been filing schemes under sections 230-232 of the Act indicating ‘appointed date’ either as a specific calendar date or an event based date, as may have been mutually agreed upon by the parties to the scheme. Section 232(5) also requires that every company in relation to which the order is made shall file a certified copy of the order with the Registrar of Companies for registration within 30 days of the receipt of certified copy of the order.
In Marshall Sons & Co. India Ltd. v. lTO [223lTR 809], it was held by the Hon’ble Supreme Court that every scheme of amalgamation has to necessarily provide a date with effect from which the amalgamation/transfer shall take place, and that such date may precede the date of sanctioning of the scheme by the Court, the date of filing of certified copies of the orders of the Court before the Registrar of Companies, and the date of allotment of shares, etc. It was observed therein that, the scheme, however, would be given effect from the transfer date (appointed dare) itself.
In another case, in the matter of amalgamation of Equitas Housing Finance Limited and Equitas Micro Finance Limited with Equitas Finance Limited in C.P.Nos.191 to 121 of 2016, the Hon’ble Madras High Court held that the provisions of section 394 (1) of the Companies Act,1956 (corresponding to section 232 of the Companies Act, 2013) provided enough leeway to a company to delay the date on which the scheme of amalgamation shall take effect and tie the same to the occurrence of an event. Thus, the Court rejected the argument that the ‘appointed date’ in the scheme should necessarily be a specific calendar date.
Section 232(6) of the Act states that the scheme shall be deemed to be effective from the ‘appointed date’ and not a date subsequent to the ‘appointed date’. This is an enabling provision to allow the companies to decide and agree upon an ‘appointed date’ from which the scheme shall come into force.
In view of the above, it is hereby clarified that:
a) The provision of section 232(6) of the Act enables the companies in question to choose and state in the scheme an ‘appointed date’. This date may be a specific calendar date or may be tied to the occunence ofan event such as grant of license by a competent authority or fulfilment of any preconditions agreed upon by the parties, or meeting any other requirement as agreed upon between the parties, etc.,which are relevant to the scheme.
b) The ‘appointed date’ identified under the scheme shall also be deemed to be the ‘acquisition date’ and date of transfer of control for the purpose of conforming to accounting standards (including Ind-AS 103 Business Combinations)
c) where the ‘appointed date’ is chosen as a specific calendar date, it may precede the date of filing of the application for scheme of merger/amalgamation in NCLT. However, if the ‘appointed date’ is significantly ante-dated beyond a year from the date of filing, the justification for the same would have to be specifically brought out in the scheme and it should not be against public interest.
d) The scheme may identify the ‘appointed date’ based on the occurrence of a trigger event which is key to the proposed scheme and agreed upon by the parties to the scheme. This event would have to be indicated in the scheme itself upon occurrence of which the scheme would become effective. However in case of such event based date being a date subsequent to the date of filing the order with the Registrar under section 232(5), the company shall file an intimation of the same with the Registrar within 30 days of such scheme coming into force.
[1] Inserted by Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 vide Notification No. G.S.R 1134(E) dated 14th December, 2016.
[2] For Government Companies for the word “Tribunal”, wherever it occurs, ‘Central Government’ shall be substituted vide Notification F. No. 1/2/2014-CL-V dated 13th June 2017
I like the valuable info you provide in your articles.
I will bookmark your blog and check again here frequently.
I’m quite sure I will learn many new stuff right
here! Good luck for the next!
Tremendous issues here. I’m very glad to peer your
post. Thank you so much and I amm looking ahead to contact you.
Willl you kindly drop me a e-mail?
Hello! I could have sworn I’ve been to ths blog before but after checking through some of the post I realized it’s neew to me.
Nonetheless, I’m definitely glad I found it and I’ll be bookmarking and checking bacck frequently!
After looking oover a number of the articles on your web page, I seriously appreciate your way of writing a blog.
I saved as a favorie it to my bookmark site list
and will be checking back in the near future. Please viksit mmy
website as well and llet me know what you think.
Since the admin of this website is working, no question veery rapidly it will be renowned,
due to its feature contents.
Today, while I was at work, my sister stole myy apple ipad and tested to see if it can survive
a forty foot drop, just so she can be a youtube sensation. My iPad is
nnow broken and she has 83 views. I know this is tktally off topic but I had to share it with someone!
Thaankfulness to my father who sshared with me about this blog, this web site is
inn fact awesome.
I always spent my half an hour to read this weblog’s posts every day along with a mug of coffee.
Asking questions are truly pleasant thing if you aare not understanding anything totally, however
this post presents fastidious understnding yet.
of course like your web site but you need to check the spelling on several of your
posts. A number of thhem are rife with spdlling issues andd I find it very troublesome to tell the reality neverthheless I’ll certainly come again again.
Dear corporatelawreporter.com webmaster, Your posts are always interesting.
Hi! I know this is somewhat off-topic but I needed too ask.
Does building a well-established website such as yours require a massive amount work?
I’m completely new to blogging but I do write inn my journal every day.
I’d like to start a blog so I will be able to share my experience and thoughts online.
Please let me know if you have any kind of recommendations or tips for brand new aspuring bloggers.
Thankyou!
Do you have a spam problem on this website; I also am a blogger,
and I was wondering your situation; we have created some nice procedures and
we are looking to exchange techniques with others, why not sshoot me an e-mail iif interested.
Wonderful article! We will be linking to this great post on our site.
Keep up the great writing.
If you wijsh ffor to get a good deal from this paragraph thsn you have to apply these strategies to your won website.
You’re so awesome! I do not believe I’ve read through a single thing like that before.
So nice to discover somebodyy with a few unique thoughts on this issue.
Really.. manny thanks for statting this up. This weeb site iss something that
is reuired oon the web, someone with a little originality!
Wow! In the end I got a blog from where I can actually obtain valuable facts concerning
my study and knowledge.
It’s appropriate time to make some pans for the futyure and it is time to be happy.
I have read thks post and if I could I want to suggest you few interesting things or
tips. Maybe you can write next articlees referring to this
article. I desire too read evn more things about it!
After looking at a handful of the blog posts on your web site, I
hinestly appreciate yoyr technique of writing a blog.
I book-marked it to my bookmark site list and will be checking back soon. Take a
look at my website as well annd tell me your opinion.
เว็บไซต์คาสิโนเว็บใหญ่สล็อตตรง เว็บไซต์สล็อตออนไลน์ไม่ผ่านนายหน้าไม่มีอย่างต่ำ เยี่ยมที่สุดอันดับ1 พวกเราเป็นผู้ให้บริการเกมคาสิโนออนไลน์ที่ดีที่สุดในปัจจุบันประกันความมั่นคงยั่งยืนปลอดภัย100%เราเป็น
สล็อตเว็บเกมสล็อตออนไลน์ตรง ไม่ผ่านนายหน้า เป็นระบบไม่ผ่านคนกลางนักเดิมพันเล่นกับเราโดยตรงเป็นแหล่งรวมBaccarat, สล็อตออนไลน์ ,
กีฬา,สลากกินแบ่งแล้วก็ฯลฯรวมทุกค่ายเกมคาสิโนออนไลน์โนจบอยู่ครบวงจรอยู่ในเว็บตรงสล็อตเดียวทั้งยังBaccaratยังมีมาตรฐานระดับสากลโลกทั้งยังพวกเรายังเป็นเว็บไซต์ที่นักเดิมพัน ฝากเงิน ได้ไม่มีอย่างน้อยอีกด้วย สล็อตเว็บหลักสล็อตตรง อำนวยความสะดวกสบายให้แก่นักพนันได้เป็นอย่างดีนักพนันเชี่ยวชาญถอนได้ทันทีไม่ต้องรอนานนักพนันเชี่ยวชาญโปรสมัครสมาชิกใหม่ เพื่อมาร่วมบันเทิงใจกับเราได้แล้ววันนี้ เว็บคาสิโนสล็อตเว็บหลักตรง2022 พนันง่ายๆได้ตลอด
24ชั่วโมง แม้นักพนันถูกใจสำหรับเพื่อการพนันบาคาร่าออนไลน์,ที่มีระบบระเบียบที่ทันสมัยอำนวยความสะดวกให้นักพนันได้อย่างเต็มที่ต้องยกให้ คาสิโนออนไลน์เว็บไซต์ตรง2022 แหล่งรวมเกมคาสิโนออนไลน์ได้เงินจริง
เป็นเว็บเดิมพันสล็อตที่มีสาวสวยไลฟ์สดแจกไพ่ไม่มีซ้ำหน้าทำให้นักพนันไม่มีเบื่อทั้งนักพนันยังเชี่ยวชาญพนันได้ตลอด24ชั่วโมงOpenให้นักเดิมพันได้ใช้บริการหลากหลายค่ายไม่ว่าจะเป็น Sa Gaming, Sexy Baccarat ฯลฯเราพร้อมเปิดให้บริการนักพนันทุกท่านที่อยากมาร่วมสนุกสนานกับเกมคาสิโนที่ให้ความเพลิดเพลินสุดมันส์กับนักเดิมพันได้ตลอดทั้งวัน เว็บเดิมพันสล็อตเว็บไซต์คาสิโนเว็บใหญ่สล็อตออนไลน์ตรง ไม่ผ่านนายหน้า ปลอดภัยและเยี่ยมที่สุด สำหรับนักพนันที่ชอบเดิมพันเว็บพนันสล็อตเว็บคาสิโนยอดเยี่ยม
และมีอีกอย่างหนึ่งที่จำเป็นมากเนื่องจากว่าการพนันเว็บหลักสล็อตตรง ไม่ผ่านเอเย่นต์ เป็นการเดิมพันกับเราโดยตรงจึงทำให้นักเดิมพันมั่นใจได้เลยว่ามีความยั่งยืนและมั่นคงปลอดภัยเรื่องการเงินสูงไม่มีคดโกงอย่างไม่ต้องสงสัยไม่ว่านักพนันจะพนันชนะได้กี่หมื่นกี่แสนเราก็ชำระเงินเต็มจำนวนไม่มีหักค่าบริการใดๆก็ตามทั้งปวงจึงทำให้เว็บพนันสล็อตออนไลน์เว็บคาสิโนออนไลน์ เชื่อถือได้ ที่เยี่ยมที่สุด อันดับหนึ่งว่าเว็บเกมสล็อตออนไลน์ซึ่งสามารถทำกำไรให้กับนักเดิมพันได้อย่างดีเยี่ยมมีอัตราการจ่ายเงินที่สูงประกันความปลอดภัยและก็เยี่ยมที่สุด เกมคาสิโนรองรับทุกระบบจัดการการเล่นได้ทุกหนทุกแห่ง เกมคาสิโนออนไลน์ไม่ว่าจะเป็นเกมไหนก็ตามเว็บเกมสล็อตเรารองรับมือถือทุกระบบปฏิบัตการไม่ว่าจะเป็นiosหรือแอนดรอยด์ก็เชี่ยวชาญเล่นได้ราบรื่นไม่มีกระตุกด้วยระบบที่เสถียรก็เลยทำให้นักเดิมพันไม่พลาดเว็บไซต์สล็อตออนไลน์คาสิโนยอดนิยม ทุกการเดิมพันนักเดิมพันสามารถร่วมสนุกสนานกับพวกเราได้ทุกหนทุกแห่งและที่สำคัญนักพนันไม่ต้องโหลดแอพพลิเคชั่นให้มันยุ่งยากร่วมสนุกสุดสนุกกับเว็บคาสิโนออนไลน์เราได้โดยตรงบอกได้เลยว่าไม่ทดลองนับว่าพลาด
คาสิโนออนไลน์โทรศัพท์เคลื่อนที่ ได้เงินจริง พวกเราพร้อมOpenบริการให้นักพนันแล้ววันนี้
Slot Onlineสล็อตเว็บใหญ่ตรงเล่นFreeได้โบนัสจริงเกมสล็อตเว็บตรงสล็อตตรง เล่นFreeไม่ต้องลงเงินสนุกสนานง่ายจ่ายไม่ยั้งนักลงทุนรุ่นใหม่ไม่สมควรพลาดสร้างรายได้อย่างน้อย2,000บาทต่อวัน จะมีที่แหน่งใดให้คุณได้เท่านี้ ถ้าไม่ใช่Slotเว็บไซต์สล็อตตรง2022ศูนย์รวมความสนุกสุดฟินแห่งสร้างรายได้แห่งใหม่ของนักลงทุนรวมเกมสล็อตเว็บตรงสล็อตตรงที่พิเศษไม่มีใครเหมือน
แจกทุนให้เล่นFreeตั้งแต่คราวแรกที่ ลงทะเบียนสมัครสมาชิกใหม่จะGameใหม่มาแรง หรือเกมคลาสสิคสุดฮิตก็เล่นง่ายบันเทิงใจได้ไม่มีเบื่อ ทำเงินแบบย้ำเว็บตรงสล็อตตรงSlotเว็บพนันสล็อตตรง
เล่นSlotแบบปลอดภัยเล่นSlot Onlineเว็บหลักสล็อตออนไลน์ตรง ไม่ผ่านคนกลางจำเป็นต้องเลือก Slotเว็บตรงสล็อตออนไลน์ใหญ่ ไม่ผ่านคนกลางที่จะพาคุณไปพบกับ สล็อตเว็บเกมสล็อตตรง
2022 มีสล็อตใหม่ๆอัปเดตให้เล่นก่อนคนใด สมัครสมาชิกง่ายๆไม่ต้องใช้ขั้นตอนยุ่งยาก ที่สำคัญพวกเรามีเมนูสล็อตแตกง่าย 2022ให้บริการ24 ชั่วโมงสล็อต เกมใหม่สล็อตลักษณะเด่นล้นหลามคอยให้คุณเข้ามาสัมผัสเกมสล็อตฟรี2022 แจกจริงได้เงินจริงเล่น สล็อตเว็บใหญ่สล็อตตรง สนุกสนานๆฟรีชูค่าย เล่นได้ทุกเกมไม่จำกัดมาร่วมสัมผัสความมันส์สุดตื่นเต้นไปกับเกมคาสิโนออนไลน์ ที่ให้ความรู้สึกแบบเดียว กับที่ไปเล่นในเกมคาสิโนออนไลน์จริงๆคุณจะได้Spin slotสนุกสนาน อัตราการจ่ายรางวัลสูงและถี่มากๆต้องการมีเงินใช้ไม่ขาดมือ
เข้ามาพนันพร้อมความเพลิดเพลินกับพวกเราได้เลยที่สล็อตสล็อตเว็บใหญ่ตรงเว็บเดิมพันสล็อตออนไลน์ใหญ่ เดิมพันไม่เป็นอันตราย ได้เงินจริงสล็อตเว็บตรงเกมทำเงินทันใจ เล่นไม่ยากอย่างที่คิดสล็อตออนไลน์Gameได้กำไรทันใจ เล่นไม่ยากอย่างที่คิดพวกเรามั่นใจว่าคนส่วนมากที่เข้ามาเล่นเกมสล็อตออนไลน์Gameslotonlineสล็อตออนไลน์เว็บใหญ่ตรง ไม่ผ่านเอเย่นต์ คงจะเข้าใจกันดีอยู่แล้วล่ะ ว่าเกมSlotXoนี้มันเป็นเกมได้กำไรทันใจ รวมทั้งจ่ายรางวัลมากมายจากที่ผู้เล่นต้องการได้ แต่ดังนี้ก็ยังมีผู้เล่นอีกคนไม่ใช่น้อย
ที่คิดว่าเกมนี้เป็นเกมที่เล่นยาก ด้วยต้นแบบสัญลักษณ์ที่มากมาย และก็ซับซ้อน ตลอดจนเหตุอีกหลายสิ่งหลายอย่าง ที่ส่งผลกับการพนัน
แต่เรื่องจริงแล้ว
I have ordinarily thought about precisely how vital it can be to determine our limitations, together with our strengths.
Once you are engaging in the thing that you are outstanding at, you really
feel considerably more in touch with your thoughts. When you’re participating in a thing that is
normally laborious, there are times you enjoy it as it is an effort.
I’ve truly noticed that there are some individuals who
are happy to uncover all their talents, whilst there are certainly others whose life situations have
made this unlikely. The majority of people similarly do not
know that pediatric massage therapy often helps little children whose family members are afflicted with problems.
Shrinking anxiousness in the children allows for minimized tension for
the moms and dads, who are able to then simply start living their
personal lives in a very contented manner, possibly taking much
better care of their selves too.
WOW just what I was searching for. Came here by searching
for retenedores dentales transparentes
Hi! Do you know if they make anny plugins to assist with SEO?
I’m trying to get my blog to rank for some targeted keywords but I’m not seeing verry good gains.
If you know of any please share. Thank you!
Hey would you mind sharing which blog platform you’re using?
I’m looking to start mmy own blog soon but I’m having a tough timne selecting between BlogEngine/Wordpress/B2evolution annd Drupal.
The reasopn I ask is because your layout seems different then most blogs and I’m looking
for something unique. P.S Apolgies for getting off-topic but I
had to ask!
Rigght her is the right blog for anyone who really wants to find out about this topic.
You know a whole lot its almost tough to argue with yyou (not that
I really would want to…HaHa). You certainly put a brand new spin on a topic that’s been written about for years.
Great stuff, just wonderful!
Fabulous, what a webpage it is! This webpage gves useful data to us, keep
it up.
Howdy! This is my first comment hesre sso I just wanted to give a quick shout out and say I ruly enjoy reading your articles.
Can you suggest any other blogs/websites/forums that cover the same topics?
Thanks a ton!
You made your point.
Seriously a good deal of awesome material.
You actually make it appear so easyy with yoyr preesentation but I find this
topic to be actually one thing that I beleve I’d nedver understand.
It sort off feels too complex and very wide foor me.
I am looking forward for your next publish, I’ll try to get the
haang of it!
Thanks forr sharing your thoughts about 5th Grade online tutoring.
Regards
Pretty portion of content. I just stumbled upon your weblog
and in accession capital to assert that I acquire actually
loved account your blog posts. Any way I’ll be subscribing on your augment or even I achievement you access consistently
rapidly.
Good post. I will be going through many of these issues as well..
I have frequently considered precisely how relevant it should be
to understand our personal limitations, in addition to our various biggest strenghts.
While you are working on those things you happen to be outstanding at, you
are somewhat more in touch with your true self. If you’re working at some thing which should be formidable, in some instances you prefer it because it is an effort.
I’ve truly noticed that you’ll find people who find themselves
in the position to investigate most of their skills, while you might find others whose life conditions make such unimaginable.
The majority of people similarly would not know that
massage for kids might help children and teenagers whose families are really suffering
difficulty. Bringing down emotional tension in the little children makes for lessened
worry for the mothers and fathers, who will consequently live their unique life in a very comfortable manner, probably taking far better care of themselves too.
Hello there! This post could not be written any better!
Going through this post reminds me of my previous roommate!
He always kept preaching about this. I most certainly will send this post to him.
Pretty sure he’s going to have a very good read.
Thank you for sharing!
You expressed that exceptionally well.
Today, while I was at work, my cousin stole my iphone and
tested to see if it can survive a 30 foot drop, just so she
can be a youtube sensation. My iPad is now broken and she has 83 views.
I know this is completely off topic but I had to share it with someone!
The very next time I read a blog, Hopefully it won’t disappoint me just as much as this one. I mean, I know it was my choice to read through, however I actually believed you would probably have something interesting to say. All I hear is a bunch of whining about something you can fix if you weren’t too busy searching for attention.
I have ordinarily thought of just how significant it truly is to
be familiar with our own limits, together with
our unique skills. If you find yourself doing the things
that you may be effective at, you feel very much more in touch with yourself.
When you’re engaging in a thing that would be hard, from time to
time you prefer it because it is an effort. I have noticed that you will find
several people happy to experience their competencies, though you
will discover others whose life circumstances made that unattainable.
A lot of people simultaneously would not realise that massage
for kids could actually help children and teenagers whose loved ones are impacted
by difficulty. Getting rid of strain in small children contributes to decreased stress and anxiety for
the family, who can in that case live their own lives in a bit more tranquil way,
most likely taking better care of their bodies besides.
I value your providing these details for people trying to learn more on subject areas similar to
this. Your weblog was well written and well researched, that is certainly greatly treasured.
I actually am always looking for brand new sites to consider and read
regularly.
Hey There. I found your blog using msn. This is an extremely
well written article. I will be sure too bookmark
it and come back to read morde of your useful info. Thanks for the post.
I’ll definitely return.
Fantastic web site. A lot of useful info here.
I am sending it to several friends ans additionally sharing in delicious.
And of course, thank you in your effort!
Spot on with this write-up, I absolutely believe that this site needs far more attention. I’ll probably be back again to see more, thanks for the info!
Wonderful paintings! This is the kind of info that should be shared across the web. Disgrace on Google for now not positioning this post higher! Come on over and discuss with my web site . Thanks =)
I was very pleased to find this web-site.I wanted to thanks for your time for this wonderful read!! I definitely enjoying every little bit of it and I have you bookmarked to check out new stuff you blog post.
Hi, Neat post. There’s a problem with your web site in web explorer,
would test this? IE still is the marketplace chief
and a good component of folks will miss your great writing due to this problem.
Quite often, we identify ourselves at the crisis in everyday life.
One side will be a tougher quest that is so much more fulfilling, while
a second may just be the easiest approach, or perhaps one other course.
What ever route you will go with may very
well decide lots of things with regards to your coming future.
Kids massage therapy certainly is the way which I end
up spending a good number of my days, and it’s also really fulfilling.
Having said that, I could nearly as smoothly have decided another thing, such as, life as a librarian or alternatively as an under the sea biologist.
We can’t recognize how much adjusting just one little matter can easily modify
each and every portion of our lifetimes. These are definitely some considerations wonder about.
I go to see everyday some websites and sites to read posts, however this blog presents quality based
articles.
You have made your stand pretty effectively.!
Wonderful website. Lots of useful info here. I’m sending it to some pals ans also
sharing in delicious. And of course, thanks on your sweat!
Nice post. I learn something new and challenging on websites I stumbleupon everyday.
It will always be exciting tto read through articles from other authors and use a little something from
other sites.
Appreciate it. A good amount of postings.
Plezse let me know if you’re looking for a author foor
your site. You have some really good posts and I fel I would be a good asset.
If you eveer want to take some of thhe load off, I’d really like
to write some content for your blog in exchange for a link
back to mine. Please blast me an email if interested.
Manyy thanks!
Really lots of terrific data!
I know thiss if off topic but I’m looking into starting my own blogg
and was wondering what all is needed to get setup?
I’m assuming having a blog like yours would cost a pretty penny?
I’m nnot very internet smart so I’m nnot 100% certain. Any suggestions or advice would be greatly
appreciated. Cheers
Remarkable things here. I’m very satisfied to look
your article. Thank you so much and I’m taking a look forward to contact you.
Will you kindly drop me a mail?
magnificent publish, very informative. I ponder
why the other experts of this sector do not realize this.
You must continue your writing. I’m sure, you’ve a huge readers’ base already!
I love reading an article that can make men and women think.
Also, many thanks for permitting me to comment!
Hello, I log on to your new stuff on a regular basis.
Your writing style is witty, keep it up!
Do you have a spam issue on this site; I also am a blogger, and I was wanting to know your
situation; we have created some nice practices and we are
looking to trade strategies with other folks, please shoot me an email
if interested.
You actually explained that exceptionally well!
Cheers. Lots of advice.
Do you mind if I quote a couple of your posts as long as I provide credit
and sources back to your blog? My blog site is in the eexact same niche as yours and my users would certainly benefit from
some of the information you provide here.
Please let me know if tthis alright with you. Cheers!
Nicely put, Thank you!
Hey very nice blog!
very good put up, i definitely love this website, keep on it
Nicely put. Thanks a lot!
Truly many of awesome tips.
You actually expressed it terrifically!
Many thanks! A lot of posts.
Valuable info. Fortunate me I found your website accidentally,
and I’m stunned why this accident didn’t happened in advance!
I bookmarked it.
Ԝhat’s Taking place i’m new to thіs, I stumƅleԁ upon this
I’ve found It absolutely useful and it has helped me out loads.
I’m hoping to contｒibute & assist other customers like its helped me.
Great job.
It’s fantastic that you are getting ideas from this piece of writing as well as from
our discussion made at this time.
Hi, after reading this awesome paragraph i am as well delighted to share my
experience here with friends.
You really make it seem so easy with your presentation but I find
this topic to be actually something which I think
I would never understand. It seems too complex
and extremely broad for me. I am looking forward for your next post, I’ll try to get the
hang of it!
Hello! I could have sworn I’ve visited your blog before but after browsing through a few of the articles I realized it’s new to me. Nonetheless, I’m definitely happy I discovered it and I’ll be book-marking it and checking back frequently!
Nicely put. Regards.
You made the point.
Wow loads of beneficial info.
It’s amazing in favkr of me to have a web page, which iis helpful in support
of my experience. thanks admin
Having read this I believed it was really enlightening. I appreciate you taking the time
annd effort to put this article together.
I once again find myself spending way too much time both
reading and leaving comments. But so what, it was still worth
it!
Nicely put, Regards.
Fine content, Thank you.
Great facts Thanks a lot.
Superb data, Thanks a lot.
Seriously a good deal of helpful info!
Incredible lots of beneficial knowledge.
Exploring the Revolutionary Kazbaz.ru Free Classifieds Board
In the age of digital connectivity, online
marketplaces play a pivotal role in facilitating
seamless transactions and bridging buyers and sellers.
Kazbaz.ru, the cutting-edge Complimentary Classifieds Platform, ushers in a new era of online trading.
In this article, we dive into the exceptional
qualities that set Kazbaz.ru apart as the epitome of online
trading excellence.
A Look into Kazbaz.ru’s Distinctive Offerings:
Kazbaz.ru Free Classifieds Board represents cutting-edge innovation in the realm of virtual commerce,
providing participants an inclusive venue for effortless exchanges.
1. No-Cost Listings:
Kazbaz.ru revolutionizes the commerce scene by eliminating listing fees, empowering
individuals to showcase their offerings without financial barriers.
This unique approach encourages wider participation from users and enterprises.
2. Wide Array of Categories:
Kazbaz.ru’s Free Classifieds Board encompasses a diverse range of sections, guaranteeing
that users can effortlessly locate the perfect category for their ads.
3. Global and Local Reach:
While focusing on local interactions, Kazbaz.ru also reaches an international audience, providing participants avenues for both community and worldwide commerce.
4. Streamlined Communication:
Kazbaz.ru facilitates open dialogue between buyers and sellers, making negotiations easier and building confidence within the platform.
5. User-Focused Experience:
Kazbaz.ru emphasizes user satisfaction through its user-friendly
layout and helpful user base.
Kazbaz.ru’s Free Classifieds Board stands as a beacon in the realm
of virtual commerce, redefining inclusive virtual transactions.
Its no-cost approach, comprehensive category selection, global and local
exposure, smooth interaction, and customer-centered emphasis elevate it above
its peers. Explore the enriching benefits of Kazbaz.ru’s No-Cost Classifieds Platform today, and initiate a journey of boundless
opportunities in the virtual trading realm.