What's going on everyone Sam here with late in sports cards ripping one box of a 21-22 Panini prism choice basketball for Drew are so good luck here drew Let's see what we got in here for you, buddy. Got your shorts. Yeah Yeah, gold standard is nice, man. I am a fan. Well, Nebula silver Ola depot and Brogdon. We've got Duncan Robinson Josh Richardson David Robinson nice auto is gonna be cam at Thomas for the Nets nice one there on the Prisoner the yeah person red scope auto not number We've got Kobe white that is two out of 39 on the blue scope for the Bulls And we've got Mason Plumley one out of 88 eBay one of one for the Hornets That'll do it for your break there Josh. Congrats on the hits. We'll get them right out to you. Thanks again, buddy


Being average. How can that even be a bad thing? P equals MD, right? C gets degrees. In this video guys, I'm gonna tell you how that kind of thinking is going to be so detrimental. All right guys, what is going on? Luxury for an MD journey helping you succeed on your medical journey with less stress. Now if you have watched many of my videos, you probably see a lot of changes, which is first of all, having you apart. I'm now married and I've also recently started residency.  But that's what inspired me to make this series for you guys because being in medicine, being on your medical journey, there's a lot of new changes and kind of areas of anxiety that can happen. So I'm creating this new series called Motivational Mondays, which is basically short little videos where I'm going to give you one nugget that you can hold on to ideally for the rest of your week to help you make sure your Mondays are amazing as well as your Fridays. So today guys, I want to talk about this idea of being average and why it can be so detrimental. Now, I know you've probably been told that there are people that are going to be average, below average and above average. That's just how it works. That's true. It's not about the results you get. Instead, it's about the effort you put in. It's about striving for the average that you really need to get away from. It's about being your average and this idea of being content with striving for average. In medical school guys, I saw this a lot in my peers and I definitely saw some of the tendencies in myself where you're just okay with doing enough because it would produce the results that you've always gotten. For example, if you're okay with getting a B because you know that C and anatomy is going to help you getting a passing grade and that's all you need, you're going to strive for that B. But over time, guys, you make these bad habits of only doing B level effort and you never challenge yourself to consistently push yourself to A's. Now, am I telling yourself you need to get A's all the time? Absolutely not. For example, your average and anatomy may be right here. Your classmates may be doing something in this area. It makes you kind of self-conscious, imposter syndrome. That happens. But the idea isn't to get here. The idea is to get right here. And then the next time you take a test to get right here. Because then over time, you can see your improvement in anatomy get better and better. And then you look back at that student I started as a first year medical student and you see I'm definitely better anatomy than that student. It's not about being better than your classmates. It's about being better than you were yesterday. So ask yourself, guys, every single week, every Monday, am I better than my average last week? Am I better than my average yesterday? Because if you're not, then what's the point of going through the week? If you're not a better medical student today than you were a month ago, then what was the need for that month? So find little things, little things here and there that you can do to improve your setting, to become more efficient. You know, I have to do that now as a resident. You know, as I said at the start of this video, a last change in my life. You know, being married now, I can't be content with the person I was or the partner that I was prior to my marriage. I have to improve being a resident. You know, I can't be content with setting the way I did as a medical student because I have even less time to become more efficient. You know, making these videos for you guys, I've made over 100 of these videos and I can't be content with the content that I put out, you know, a month ago or two months ago have to become better. So find what your better is. It can be something small, you know, not noticeable, but something a little bit here and there will move your average until your average will be contrastically different than the person you were a month ago, several months ago, a year ago. So that's a long-winded way of saying, guys, don't strive for your average. You know, it's OK if the results don't always pan out. They may not. That's OK. Just don't be OK with giving enough effort. Make sure you're always kind of moving the needle on your personal progress that includes being a medical student or in your medical journey that includes in your personal progress as well. So hopefully you guys enjoy this first edition of Motivational Mondays if you guys want more than definitely, first of all, hit that like button. Subscribe to this channel and let me know in the comment section if you enjoy this kind of content, because if you do, I'll keep going. It's going to help me stay motivated. Hopefully helps you guys as well. So thank you guys for being a part of my journey. Hopefully I've been a little help on yours. And I'll see you guys in the next video. Take care, my friends.


I mean I guess rewind like maybe a year before starting it like I like I said was working remote in my home kitchen had been drinking this weird drink we ended up winding down that startup and I joined a tech company in person like was working in an office environment now and was around a ton of caffeine addicts basically if you go into any office it's probably 10 out of 10 people drink coffee and like eight out of ten probably will tell you they drink too much of it and I would bring in this hydro flask and people were just like what the fuck is that and I'm like it's mud it was just like a joke like I just looked like people were like grossed out by it they're like if that's not coffee so that's gross and I love like playing into that and sort of like challenging that a little bit but every time my fellow employees would be like oh man I'm like trying to switch out like weenoff my afternoon cup or drink less or quit all together like that type of thing and I was like this is insane that like everybody drinks this stuff and most people who drink it are probably somewhat addicted to it and also most people who drink it want to like rethink their relationship with it whether that's quitting or that's just like drinking less and I was just like that's absurd that just means that that culture and marketing is like controlling people into into how they act and behave in a similar way that maybe like tobacco did and so that's kind of like planted the seed where I was like that's really interesting and so I started giving making some for people in the office and like just seeing what they thought and people were like oh my god is amazing like I've been wanting something like this like tea just never quite cut it like this that and that and so fast forward a year of working there it just was starting to become like overwhelmingly obvious that like there was an opportunity here and I think there was two things that contributed like one I was in LA in LA sort of at the tip of the spear in regards to like progressive health and wellness and like mushrooms at that time three four years ago weren't as popular as it is today like not nearly like it really hit a curve around that time and then also that company happened to be an e-commerce a subscription tech company so I was leading the design team and learning the ins and outs of subscription e-commerce and how to build community how to build retention and how to track it but also how to design for it so all of a sudden I felt like I had like a very unique skill set that could launch this product that could fit a massive market and so May of 2018 literally over the weekend I grabbed my computer and designed the brand the packaging coated a front-end I know how to do some front-end code so I coated like a front-end website on the Squarespace e- editor and put up an Instagram post and said we're not mad at coffee we're just disappointed and it was just me like I didn't even have product yet like I didn't have anything I was just like I was excited to work on something that that was my own and for the first time in my career like I had worked on side projects I had co-founded two other companies but both of them were tech companies and I didn't know any back-end development so I always needed other help on everything that I did or was joining other people like an already started company and there's the first time where I literally could do the whole thing like I could make the product I could design the brand I knew enough to build the websites you could work with these themes and I was like I don't need anybody and I just felt like I was unleashed like I was just like moving so fast and everything came very intuitively the brand was live now and all of a sudden like orders started to come in and I was like okay what do I do at the time I had no financial stability like I was in debt a little bit of debt but I didn't have any money to sink into it but I just knew it was gonna work like I just knew it and so I opened up a credit card and got started and I ordered I basically was I just ordered more of exactly what I was making for myself so I ordered the same from the same suppliers on Amazon I bought more of it and I got some jars and some stickers and just started small and started fulfilling orders and being had had even worked in the tech space for a while I knew that once I launched well I knew that I needed to go the VC route I needed capital because I didn't have my own and because of that I knew that once I launched like it was on like every month I needed to beat my numbers and when you're pitching to the investors like it's just like trying to convert a customer as well like you want to reduce friction and you want to make this like us just a seamless yes and to do that and that initial in the early stages of a company it's it's almost more simple than in the later stages where you just need to have an amazing growth slide it just needs to go up into the right and it just needs to show you continued growth and if there's any like dips that's just one more thing that you got a like like why did it dip and you're like well I had my job got busy and this that's like where are you committed like I was all in and so I just started to go and I was fulfilling orders in my house then moved to a commercial kitchen within six months we were doing six figures in monthly revenue just like I was working full time at my previous company I would hire all my friends who in LA there's like a lot of just actresses and like models and whatnot that had these like interesting time like they just had so much time that they needed little side jobs so they come over to my house package boxes and I'd come home on my lunch break and go and take them to the post office go back to work come home go to the commercial kitchen mix mud just like I was just on fire it was insane to think about what I was doing but ultimately was just trying to get this thing off the ground and we had progress but it got to the point where I probably needed like a month more to prove out like retention growth some some metrics and I would like timing wise I was completely maxed out like I didn't have enough time to put into it to keep up with orders and then financially like I didn't have the money to keep up with orders really so like I couldn't quit my job to free up time because then I wouldn't have cash and I would have to like wind down the business and I called up a previous co-founder of mine who had been sort of my like therapist and advisor through these first six months of launching mudwater like watching from afar and helping on on finances and business and I was just like pretty much on the verge of tears and I was like told him the situation I was like I don't know what to do I like if I continue I'm gonna have to like probably slow down growth or wind down the company and if I quit my job I'll have to wind down the company because I'll run out of money and he was like dude I'm not an investor but I'm wiring you $25,000 it's pretty much all I have and I'm gonna stop helping you if you don't accept it and tomorrow you gotta go quit your job and we're doing this uh and he like hung up and just texted me he's like look at your bank account like let's go and it's pretty much what happened his name's paul de joe and he's uh our current co-founder and COO and yeah went left my job and uh we went out and went on a fundraising mission and uh we closed that fall so um I guess it was probably two three months after that point we closed just over 1.1 million


What's up everyone? It's your girl Kinsey here from Layton Sports Cards and I'm ripping a personal here for Riley H We have a 2022 Topscrome Black Baseball hobby. All righty Riley best of luck. Thanks for hopping in See what we can hit for ya Topscrome Black Baseball Force try my best six. Hey first up. We've got a Joe Adele and Rookie Gavin sheets the white socks look nice against these cards And nice. How about a showtime? Shohei Otani 96 out of 99 nice numbered Otani It's a 99 All right, Riley, let's see what auto we get I see a rookie You can't see right there rookie Oh nice Bruhan for the raise. I know Bruhan rookie Otto It is on card Tampa Bay aka Champa Bay That's what they called them what a year or two ago when they won almost like everything. Yeah All right, Riley, that'll do it for your box. Congrats on those hits and we'll get them right out to you


What's up guys and welcome to trendy updates of our SPM boys now until the trendiness today is a YouTube couple Nairofi and Euphoria back together months after beta breakup now Kenyans are thrilled and surprised at the same time to these YouTube sensations Nairofi and Euphoria who have left Kenyans both shocked and thrilled now the couple who had a beta beta you know beta split earlier this year recently announced their reconciliation now of course a few months ago Nairofi accused Euphoria of hacking into her online accounts aspiring a massive wave on discussion online and I'm telling you she didn't hold back as she went on to reveal that she used to shower herself with gifts and even going ahead to give her boyfriend credit for them but what really was attacked to the heartstrings was a apology to the fans who had looked up to her relationship only to find out that it might not have been what it seemed but hold on Euphoria wasn't just watching from the sidelines he came back with a twist of his own claiming Nairofi was just a sinking sympathy with those hacking allegations he dropped a bomb that her flashy car wasn't in her name and even accused her of having a secret romance with another girl drama level through the roof first forward to the present and guess what these two lovebirds have made peace and decided to give it another shot Nairobi's heartfelt video of getting her love nest ready for Euphoria returned from Dubai had fans a warning and if they are you airport reunion let's just say look like something out of room of a romantic movie and for us Kenyans this love real coaster is heating close to home we know that relationships aren't easy you know always sometimes it's messy and trust me we've all been there but Nairobi and euphoria's Johnny that even after all the drama forgiveness and second chances are on the table so while we wait with a you know baited for updated on their kingdom romance let's take a lesson from their story love doesn't always follow a script and sometimes the most unexpected twist lead to the sweetest endings Nairobi and Euphoria and you've got us hooked and we can't wait to see what's next in this crazy unpredictable love story now looking out on the comments section is demon characteristics and a same mamboy what will you ah kiki tandem jiffons a put so in the air and it's only man's a better say the foreign is just Nairobi Nairobi rather but backwards I guess so and then a windslide Spongero says lucky me how I want to wanna to be banger adjei say no same says how I knew I like avid's who bought it and who didn't I mean I do do say is what way my pensy way way yeah no nana say my story I want to wally cool ah ah to Sarah Joe Niki Malizia Palle I came at a wet seas Jamal you know her you lay on the corner ah ah guys and then all bright seas have waited for this Niki Malizia Palle and it will be in Ben view says if Kiffy are it's Kiffy around napalm's a cobsays and parker to KM and record I abasi now I wish you Palle and a same a DJ Smith says Nani Nani Nani what one mamboy what will you Malizia sentency she co says love wins always I abasi let us know down on the comments section what are your thoughts but in the meantime keep it trendy updates have our SP game buzz


Ready to right-hand and repeat after me, I state your name, do solemnly swear that I will support and defend the Constitution of the United States, that I will support and defend the Constitution of the United States, against all enemies born and domestic, that I will bear true faith and allegiance to the same, that I will obey the orders of the President of the United States, and the orders of the officers appointed over me, according to regulations and the uniformed code of military justice. So help me God.


Hello in this lecture we will define bank statement according to fundamental accounting principles while 22nd edition the definition of bank statement is bank report on the depositors beginning and ending cash balances and a listing of its changes for a period so when we're talking about the bank statement we are of course talking about a document from the bank not internally generated the statement is from the bank we often then will compare the bank statement to our internal records so a bank statement might look something like this we're going to have it usually monthly we're going to get the bank statement whether it be by paper or electronically nice to have it monthly because it's nice to have monthly reconciliations and go through that monthly reconciliation process in this case we have it for February generally the bank statement from the bank would look something like this we got the beginning balance we've got the transactions summarized in terms of total additions and total withdrawals


What's up, guys? My name is Glassfoot, and welcome back to Hades, part seven, I think?  Well, that hurt. Oh, cool. Where am I going? Oh, okay. What is this place? Wait. Oh, no. I forgot the- That's right. That's how I moved. What was that? Oh, my God. Ah, no! Oh, God. Well, that was quick. I'm gonna go ahead and blame the lava because I effed up there and didn't realize there was lava. Also, now I'm back here. Great. All right. What do you have to say to this?  They're much more talented than the low-grade witches down in Tartarus, so your dad lets them stay warm up in Asphodel, I guess? Guess. Yeah, they also hurt. Achilles, sir. I got a relic of some sort out there, a globule of ancient blood which formed after I fought with Megara. Is this really the Titan's blood I found? As far as I know, yes, lad. That it is. Though who's exactly, I'm not so sure. You'd best hang on to it and keep it safe. Your weapons. They shall thirst for it and drink it up. Not yet, perhaps, but soon. Well, I wasn't about to drink it. Good to know. The Olympians can't really see me, can they, Nix? I mean, not very well. Hmm. I get that they can sense details here and there, but they don't know the full extent of what's going on. Are we really so far beyond their influence?  For your own benefit and theirs. What? They know as much as necessary to assist. And I trust they shall, for as long as you require. They are bound to one another as family. And they know that you require aid. Do not be too prideful to accept. I'm not. I won't. All right, one more time. Don't do a scheme. I'm actually kind of bummed out. Sometimes I think this mess you call your chambers is one which you've cultivated with great pride. Is that the way of it? You are horrified. I take some pride in making messes, yes. Ooh, areas. If it isn't mouthful, between fists, bound to your very capable hands. So many weapons are so indirect, I think. With Malfon, you are about as close to the destruction as can be. Yeah, and they're fun. We're giving you the doom. Brimstones are the ones that always get me. You're not alone down there, okay? Yeah, let me show you. Thank you. Also, I'll get the art style of this game. All the characters designs are just brilliant. And I've officially reached a level where everything has a damn dumber. They're upsets to cavern chambers. Um, which is where I just went, even if it's not like in the final video. Um, but caverns chambers, I go through two of them, or how you would fight Meg, because I don't know if I still have to fight her to get up to Aspidale. You would have to go through caverns chamber twice. Come, or you do have to go through caverns chamber twice. Why am I talking like this is a sequel game? No strength. He's what's up, boys? And we're going to get that. Yes, nectar. Sweet nectar of the gods. Not as good as the ones you buy, but those are still great. Oh, not again. I still love that they call her chaos. They just because chaos is giving me the power to get involved with this, does it? Man, I can't believe I have to fight Meg again. Good to know I'm just going to keep fighting Meg. Oh, well, let me pause.  Yeah, that's the point.  Found some of this ancient Titan blood out there and I was looking to score some more. Ah, you come to the right place regarding that there, pal. It's your mean weapons back there that can fight this stuff. Once you get all the way through Tartarus with one, that's all the blood you're going to get. Put a time being anyhow. Good to know. How am I supposed to keep track of which weapons I've earned these with then? I don't know. There's always the invention of writing down. You'll figure something out. Skelly's awesome. You know what? I'm going to switch to the sword. Heck, it's last time. He's a random palace. One more time. What do we kind of funny if you would play by Danny DeVito? Yes, saying. Oh, it's like. Oh, cool. Good to know. Let's go. Let's make some waves. Yes, I've tried to kill all my weaker's enemies with just the dash. Oh, hello, group. I don't understand my cat.  Again, that was actually kind of fun. I only did that because they were like some of the weaker enemies you face in the game. At least consistently face like. In terms of foes, I don't want to fight. In terms of like foes, I enjoy fighting in large numbers, numb skulls and. The Bravestones aren't too favorite.  Want confirmed catholic energy or let's go with cash. Chaos. What do you want, mate? Uh-huh, cool. And we're going to go with more life energy. This is getting old. Oh my God. There's so many of them. God, way too long to kill that thing. I don't know. Maybe he doesn't want you banging me. Once you met us, you would stop at nothing to come see us. Probably has something to do with the fact that Persephone's my mom. All right, come here.  Where's the rest of you fuggers? Oh, look, the actual challenge. So many enemies. Come on. Yes, yes, yes. What are you doing, Zagreus? The underworld is sealed off. Well, it's clearly not because you're trying to stop me.  In the meantime, I thought I'd get some practice in, you know? Yeah. Well, it seems you are, because you don't want to fight me. I think it's but a trigger button at the same time. Oh, come on. Whoa. Okay. Apparently, she's insanely strong. Oh God. This holds some sort of power before. Okay. What did I just do with Aphrodite's power? Yeah. Back up to Asphodel. Oh, Jesus Christ. Oh, boy. Okay, need to remember. Out of the lava. Where? Whoa, whoa. Wait. Oh God, those are enemies. Oh, Jesus God, they're enemies. Oh, that's not. Ah, that is. Die. Oh, Jesus.  Oh, my Jesus God. Enemies on this floor, they can just jump. Oh, my God. Come on. Oh, my God, bombers.  Oh, that was fast. Jesus, I forgot about those. Oh, God, where are they coming from? They just showed up skulls. They just showed up skeletons. That's a broomstone.  God, why are you so... Because you keep getting thrown away, that's why you're so hard for me to kill. God. Oh, my God. Whatever that thing is, looks like a broomstone on acid. All right, bombers, boy, come here.  Come on. Oh.  Stop jumping around. Oh, my God. Why are there so many of you? Why are you trying to blow holes in this thing? Y'all ain't resistant to the flaba, either. What's up, eighties? Uh-huh. Got it. Is that what they call burn-flingers? They're basically just those Inferno bomber douchebags. Except, instead of bombs, they throw acid.  Why are you looking for no bombers? Great.  What are these? Wave makers? Why are they called the- Oh! That's why they're called that. Oh, that one's dead.  See, this lava can be kind of useful if you manage to knock them back into it. Seriously, they just hulk-clap. What the fuuuu- Cool! Apparently I'm facing your army and you're just skillin'! You're in the wrong myth, buddy! I actually don't know what this is. Oh! Oh no, it's just bone hydra! What the fuu- Fuck! Oh, Larry. I guess this is supposed to be what happened to the hydra after it got killed. Dammit. Yep. Oh, there we go. Dammit, dammit. Yeah, yeah, yeah, yeah. That seems like a good place to end this video. So, just if you are enjoying this, these videos are probably going to come a little more interspersed. Timing is a massive deal of when I can and can't play these games, so that is a thing. But yeah, I'm having so much fun with this. If you're enjoying the series, you know what to do. But yeah, this game is just great fun. If you haven't played it for whatever reason, go and get it on Steam, get it where you can, play it now. It's so much fun, but... Yeah. Um... You know the typical spiel, do the thing, yadda yadda, but I hope you all have a fantastic day, and as always, peace out, guys.


Hello, hello, my name is Rachel Ombas, my name is Rachel Ombas, I'm from North Birlick and I work as a native language teacher. I'm from Kashi and I'm a native language teacher, and I'm also a teacher from Kashi, and I'm a native language teacher, and I'm also a native language teacher, because I don't speak English well, So I teach native language, I teach words and sentences, and in all the grades I teach how to write in syllabics, and the H's group is like, I teach from K4 to grade 8. So there's a lot of classrooms I go to. I teach from grade 8, I teach from grade 9, I teach from grade 8, I teach from grade 9, I teach from grade 10. I teach from grade 10, I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and I teach from grade 10, and to teach the kids how to speak in their language to bring the language back since we are losing it so that is our aim. My favorite part is when I know that they are like they are trying and they're speaking like they're talking the things that I want them to say. So I'm trying to teach the kids how to speak and I'm trying to teach them how to speak in their language to bring the language back since we are losing it. I'm just trying to do the language like but they like playing bingo like we have animal bingo but it's in which create animals so and they like it and there's different kinds like we have the we have the slobbers bingo the symbols of the slobbers and they play bingo with that and they like that and then but outside we have like we have other people doing that like the culture things outside. So I'm trying to teach the kids how to speak in their language to bring the language back since we are losing it. So I'm trying to teach the kids how to speak and I'm trying to teach them how to speak in their language to bring the language back since we are losing it so that is our aim is to bring the language back The teacher will take the rabbit snaring. Yeah, that's what I mean. Yeah, the teacher, or the teacher will do things with them outside. The teachers are learning the language, so they talk to them. I have things, boards on the teacher. They have commands and all that. The teacher tells them what, and the teacher tells them in native, like the teacher talks in native, and like everyone sit down and they'll say, that's what the teacher would say, that's what the teacher would say, and they would understand the teacher because I put the stick on the board and so help the teacher learn the language with the kids, so that's what he's using. They're just saying, like everyone is saying in native, like everyone is saying in native, but I was not able to understand that, and I was not able to learn the language. When I was a child, I would go to school and study. I would go to school with my children, and I would go to school with my children. The Indigenous education to me is about language and about culture and tradition. I would go to school with my children and I would go to school with my children. I would go to school with my children and I would go to school with my children. Moving into the future, we need to teach more. We need to do more to teach more. It would be like teaching more to the older generation. Once they know their language, they have families, kids, and they can talk to them in their language while they're small. But I will continue to learn to return to the Indigenous world and to get to know the Indigenous people through my knowledge of Indigenous learning. I will continue to learn to learn Indigenous language through my knowledge of Indigenous learning. more it's great in order to bring like this app will help lots you know this no one that was launched it'll help lots and then like to bring the language back I know it's gonna take a while and maybe we can like it'll be a little bit good that we had line native language schools for adults to write the old and adults inside the inside their community and whoever is interested whoever wants to learn their language can go over there yeah it'll be it'll be great yeah to have adults and or some but if they're like or if somebody wants read and write in their language too it'll be nice like if somebody already has taught the language but doesn't know how to read and write in their language that would be that too you know they can they can use that programs that's my dream for every community I mean not just us but it'll be nice for the whole non-community if they can do that in their community that where the language is lost right it'll be nice if they can bring like schools it doesn't have to be like can be two hours three hours you know if they want to learn the language yeah it'll be nice it doesn't have to be big but just like a school yeah it'll be nice I think that will work out you will help bring the language back yeah so that's my dream and in the man getting gone because I didn't I have been with him she couldn't go and end up with a case because the person who I'm gonna run in my guys machine yeah she couldn't go and she's funny too she's funny and I don't know I can't do it I'm not being parents kind of to be able to learn, to be able to learn more. The first time was during the campaign, and the second time was during the campaign. I could not speak and I could not sing. I could not sing at the same time, and I could not sing in English. I could not speak and I could not sing. I could not speak at the same time. You


Motorists traveling on US 119 in Pike County may have seen a lot of fire trucks around Pike Central High School during the weekend. No, there wasn't a fire. It was the 30th annual Pike County fire school being held. Fire departments from around the region participated in training. According to Pike County Firefighter Association president Randy Courtney, the turnout was tremendous. Turnouts been great. We're projected and looking like we'll do about another 500 or so. Back a while ago, they were still entering data from all the room registrations and stuff. We were already right at 500. So I'm sure we'll we'll exceed that this year. Had we offered 16 classes from the beginner to the most experienced. There's something here. Courtney added that planning is already underway for next year's school. Plans already in works. We had the fire marshal up here yesterday.  And he taught calls, not not arson charges. And so they already told me they have a whole list of classes. They want to come back and teach two or three classes next year. They taught one today this year, but he won't teach two or three classes. Even I took a class at this year's fire school and believe it or not, I passed.


Hello and welcome to this session in which we will discuss scholars. It's an option strategies. This topic is covered on the CPA and CFA exam, also an essential work principles of investments. As always, I would like to remind you to connect with me on LinkedIn if you haven't done so. YouTube is where you would need to subscribe. I have 1800 plus accounting, auditing, finance, as well as Excel tutorials. If you like my lectures, please like them and share them. Connect with me on Instagram and like my Facebook page. On my website, farhatlectures.com, you will find additional resources to complement this course as well as other courses such as accounting and introduction to finance, tax, audit, so on and so forth. Let's take a look at this concept of scholars. What's the basic or the main idea? What you are doing here is you're trying to protect your downside risk, but at the same time you are willing to limit your upside. Your concern is I want to limit my losses. In case the stock tanked, I want to limit my losses. In case the stock went to the moon, I'm okay with limiting my upside. Simply put, I'm unwilling to risk losses beyond a certain level. When would that happen? That would happen when you want to try to preserve your position, try to preserve your wealth. Let's assume you're close to retirement and you're going to liquidate everything and live with cash for the next 20 years. But you don't want your portfolio or let's assume you have a stock index. You don't want that stock index to fall below a certain number. If it went up, you're okay.  So what you do is this. You own the stock or the index. Let's assume it's a stock. You own the stock. Let's assume you own QQQ, which is the NASDAQ 100. You own the stock or the ETF. You buy a put and why would you buy a put? You buy a put to protect your downside just in case something happened. You can sell that QQQQ at a certain level and at the same time you sell a call. Well, why would you sell a call? You sell a call. It means you're willing to surrender your QQQ at a certain price. Now, why would you buy a put and sell a call? For simplicity, we're going to assume in our example, let's assume you buy the put for a dollar. You would sell the call for a dollar. So guess what? You don't really pay anything. So the transaction finance itself. What you did here is you limited your losses.  The best way to illustrate this is to work with some example. Assume you're contemplating buying a house for 160. So this is what you want. So you want $160,000. Your current wealth level is $140,000. And you are unwilling to risk losing more than $20,000. So you have $140,000 now, but you don't want to lose more than $20,000. That's your downside limit. Well, you establish a collar by buying 2,000 shares, selling at $70 of a certain company. So you invested your $140,000 by buying those shares. What you do at the same time, you purchase 2,000 puts with an exercise price of 60. You would say, okay, now I'm going to buy enough puts that if anything happened, if this company went bankrupt, I can still sell it at $60. So simply put, if I can still sell it at $60, worst case situation, I would receive $120,000 and I would have lost $20,000, because that's the amount I'm willing to risk. At the same time, I would write a call with an exercise price of 80. At the same time, I will write sell a call and we're going to assume that buying and selling, I'm going to be receiving the same amount of money. Therefore, they cancel each other out at 80. What does that mean? It means up to $80, I'm going to be enjoying the gain. Once it exceeds $80, I'm going to have to surround my stock, but that's okay. I'll be making a $10 profit, but let's assume the stock went up to $120. Well, the other individual will enjoy the gain above $80. Okay, the person that purchased my call, but I'm okay with that, because what I did is I risked my losses and I limited my gain. So what would things would look like? So for example, if it's less than $60, you will get $60,000. If it's more than $80, you will get $80,000. So simply put, in other words, you have a floor and you have a ceiling. So you are at $70, the maximum you would lose, this is the floor and this is the ceiling and the maximum you will get is $80 per share, which is $160,000. So if the stock went above this, you don't enjoy the gain. If the stock went below this, that's fine. You would still get $60,000. So this is how callers work, is to protect your wealth, to protect your position. In the next session, what I would do, I would work an example that's going to illustrate these various strategies that we looked at, protective call, a protective put, covered call, straddle and callers in this situation. As always, I'm going to remind you to visit my website, farhatlectures.com, for additional resources for your accounting, as well as your finance, CPA, CFA courses. Good luck, study hard and most importantly, please, please, please stay safe.


I have time to move on to the next item of business, and the next item of business is a committee debate on motion 118, 7, 5 in the name of Bruce Crawford, on a revised written agreement with the Scottish Government on the budget process for members who wish to speak on the debate against press request to speak buttons. I will now call on Bruce Crawford to speak to and move the motion on behalf of the Finance and Constitution Committee. Five minutes, Mr Crawford. Thank you for the knowledge, Presiding Officer. It is my pleasure to speak as the convener of the Finance and Constitution Committee on this important debate this afternoon on the written agreement between the committee and the Scottish Government on the new budget process. First, I put on record my thanks to members of the budget process review group on producing such a high-quality report. I put on record my thanks to the clerks of the Finance and Constitution Committee who undertook their activities assiduously, which enabled the whole process to come to a successful conclusion. The report marks the biggest overhaul of the budget process since 1999, and in the report's recommendation, on which the new written agreement is based on, to write a little background on the group's work that met 11 times between September 2016 and June 2017, that the commission research received written and oral evidence from a range of academics, local authorities, economists, public balladies and the public voluntary sector. The group published its interim report in March 2017 and a final report in June 2017. During the course of its review, it considered the effectiveness of the existing budget process, the impact of the fiscal framework and the effectiveness of multi-year budgeting, median-term financial planning and outcomes-based scrutiny. To put all of that into context, up until the Scotland Act of 2012, the Smith commission and the Scotland Act of 2016, the Scottish Government's annual budget mainly consisted of an allocation of the block grant, a block grant provided by the UK Government provided by the Barnett formula. Now we are in totally different territory where around 40 per cent of the Scottish Government's annual budget comes from taxis agreed by this Parliament. Another 15 per cent of social security spending is, as we know, currently being devolved, and further taxis are also due to be devolved in future. It is therefore only right, in light of the new powers, that we adopt a new approach to how we scrutinise the Scottish Government's budget. The group, I believe, has come up with an approach that will work well and should stand the test of time. There are four key areas from the group's final report that I would like to highlight. First, the recognition that single-year budgets make it more difficult for devolved public services to adopt medium-term priorities and develop plans to address future challenges. The group therefore recommended that there is a presumption that the Scottish Government carries out its spending reviews around the equivalent time of the UK spending reviews. Secondly, the introduction of an annual fiscal framework out-turn report is to be published each September. That will provide the reconciliation between the forecasts for both adjustments to the block grant and the revenues for devolved taxis with actual out-turn figures. Critically, it is the difference between out-turn figures for the block grant adjustments and the out-turn figures for devolved taxis, which will determine the final amount of tax revenue that is available to the Scottish Government. Thirdly, and I think that it is important, the introduction of a medium-term financial strategy published prior to the summer recess each year will set out the Scottish Government's expectations and broad financial plans and projections for the next five years. Finally, and very importantly, it will accelerate the shift towards a much more outcomes-based approach towards the scousené of public expenditure. That will provide the means for evaluating the environmental, economic and social outcomes that are being achieved by public spending. Those are an ambitious set of recommendations that will require significant collaboration between the Government, the Parliament, Scotland's public bodies to deliver. Perhaps the biggest challenge of all, facing us as politicians in particular, will be cultural, where we can move from judging success based on the number of police on the streets or the number of nurses in our NHS to measuring the actual sustainable outcomes that are being achieved by public spending in Scotland. I finish by putting on record the committee's appreciation of the constructive engagement that we had with the cabinet secretary and his officials in revising the written agreement. Of course, that was all helped hugely by the sterling work that was undertaken by the budget process review group. I would just remind the chamber once again about the role that was undertaken by the clerks of the committee in helping to facilitate all of the process. It was crucial. I therefore move the motion on behalf of the finance committee that the Parliament agrees the revised written agreement on the budget process between the Scottish Government and the Finance and Constitution Committee. Thank you very much, Mr Crawford. I thank the Finance and Constitution Committee convener, all the members and indeed the budget process review group experts for their input and engagement that has led to the recommendations that are before us now. In fact, a great deal of improved practice from my point of view is finance, and for moving that along in light of the new powers that the Parliament now has. The decisions that we take collectively about public expenditure and tax-raising are among the most important that we are responsible for impacting the economy and our public services, the environment and our citizens. Therefore, I think that that progress is welcome. The procedures that we follow in taking such decisions and ensuring that they are robust and transparent and they are set within that appropriate and sound financial and constitutional context is key. I have experienced at first hand the strength of those budget arrangements, and I have a great deal of confidence in the recommendations going forward, particularly around transparency, the consultative approach and that sense of responsibility, reflecting the scale of issues that we have going forward. I think that our practices now and going forward will compare very well with other legislatures. The budget process is detailed in the written agreement. I think that strikes an effective balance between the respective roles of both Government and Parliament. The process reflects the importance of our committee structure with some new innovations within that, allowing for detailed scrutiny, pre-budget engagement and a longer-term approach in terms of multi-year budgeting, reflecting on the spending reviews from the UK Government. I think that it is right that we have reflected on all of that and will update the written agreement in the most substantial way since the creation of the Parliament, but it is staying true to those original principles and priorities. Greater engagement from civic Scotland and citizens in the development of public finances. However, there is a burden of responsibility in all parties, particularly on those in the Opposition, with the enhanced powers, the longer-term view and the update to the written agreement. Reflecting on the new financial powers that we have coming from the 2012 and the 2016 Scotland Acts, leading to the recommendations that the budget process review group has focused on, we have been able to begin some of that work. I think that it has been welcomed by the finance committee in particular, but clearly the recommendations going forward will require everyone's participation, including Government, in setting out the medium-term financial outlook before the end of May and in further reports such as the new fiscal framework outturned statement in September. As the updated written agreement makes clear, the subject committees will be in a position to put forward their views on the budget prior to firm spending proposals being published through constructive dialogue with ministers, public bodies and other stakeholders, and I look forward to that further innovation. Under that revised process committees, we will write to ministers at least six weeks prior to the publication of the budget setting out their views on the delivery of funding, of existing policy priorities, any proposed changes and crucially how those should be funding. Something that I'll be particularly interested in, of course, taking into account the longer-term perspective on devolved public finances in Scotland. More debate time, more involvement up to stage one, including the involvement of conveners and, as I say, a timing and a rhythm that fits in with the UK spending review context as well. In conclusion, 2018 will mark the first year of this new process and I look forward to working with the Finance and Constitution Committee and colleagues across the chamber through this year's budget process, and I commend to Parliament the proposed updates to the written agreement. I'm sorry, I have to be very tight with the time. Commodore Fraser, to open the Conservatives, for minutes, please, Mr Fraser. The revised written agreement between the Scottish Parliament and the Scottish Government is, as we've heard, the latest stage in the whole budget review process. The final report of the budget process review group was produced in June last year and it had some very helpful recommendations about how we improve budget scrutiny in this Parliament. The written agreement seeks to implement some of those recommendations and contains proposals for changes to standing orders to facilitate those. One of the primary reasons behind the need to revisit our budget process was the changing timescale for analysis of the budget. Members will know that it was previously the case that the draft budget would be produced in September, well in advance of final budget votes, which would take place in February the following year. That gave all committees in Parliament ample opportunity to take evidence on the draft budget and then produce their own reports, which would be submitted to the finance committee, which would then produce its own report for chamber debate. The timescale started to change with the growing importance from the perspective of the UK treasury of the autumn budget statement, which tended to occur as late as mid-November. The importance of the UK spring budget as an event therefore diminished, and that process was then formalised last year, when, for the first time, the UK's budget was presented in November and the spring budget statement became this year more of an update on the economy and public finances. From a UK perspective, that change makes perfect sense. There never was much logic in a budget being produced in March when the start of the financial year was just a few weeks later on 6 April. Having budget decisions taken and announced in November allows much more time both for parliamentary scrutiny and for a proper consideration of the issues prior to the start of the financial year. What it does, however, is cement to the challenges that this Parliament faces, in that we are now tied to budgets in mid-December, with just a few short weeks allowed for both committee and parliamentary scrutiny. One of the key recommendations of the budget process review group, which is documented in the revised written agreement, is of the need for a full year approach to budget scrutiny. That, as the cabinet secretary has just said, will require subject committees to take a new approach to the way they scrutinise the budget, and in particular require, in advance of the draft budget being published, that committees consider budget issues and make recommendations. Although that is a welcome approach and indeed a necessary one, I would have my own concerns about how that will operate in practice, and the challenge for very busy committees, in particular, to find adequate time in their work programme to ensure that it is done properly. I think that that is an issue that the convener's group in particular needs to be very conscious of. I very much welcome the proposal that budget scrutiny should be output and outcome-focused. Too often in this Parliament, we spend our time debating inputs, how much money we are spending, how many nurses we are employing, how many police officers we are, rather than considering outputs and outcomes. There is not always a direct link between what goes in at one end and what comes out at the other. Indeed, there is some evidence that suggests that, on occasion, lower outputs can lead to greater outcomes, so that particular shift is welcome. The other recommendation that I would mention briefly, which I think is something that we need to progress, is the notion of an annual finance bill. With the devolution of greater tax powers, we are finding more and more tweaks to tax legislation that is required to be made. Rather than doing this on an ad hoc basis, it surely makes sense to provide a single legislative vehicle on an annual basis for revenue-related changes. It could also, as the review group pointed out, help to raise public understanding and awareness of the budget. In conclusion, this is a welcome agreement, which implements some important and serious recommendations. The proposed changes to standing orders are required to implement those recommendations, and I commend them to Parliament. Thank you very much. I call James Kelly to open for Labour. Four minutes, please. Thank you, Deputy Presiding Officer. Can I echo the words of the committee convener, Bruce Crawford, in thanking those members of the budget review group for the substantial amount of work that they have carried out in bringing forward the changes to their written agreement? They are very important and are fundamental to the budget process. They will bring about substantial change, and it is very much necessary. There are two main reasons for that. First of all, relating to the budget timetable in recent years, as Murdo Fraser has outlined, there has been an increasing tendency at Westminster to prioritise the latest statement in the year, culminating in the formalisation of the November statement, in effect, being the budget statement. That meant, for recent budgets in the Scottish Parliament, that the amount of time that we have had to scrutinise the budget has been constrained from mid-December to mid-Febru, when previously the budget would have been published in September. It therefore requires another look at how we do the budget in order to give proper scrutiny and opportunity. The second reason that it is important is that, because of the substantial tax changes that have been made, as Bruce Crawford pointed out, 40 per cent of the money in the budget is now raised directly by the Scottish Parliament. We need to have much more focus on that. Part of that also means that some of the tax revenues are included in the budget by way of forecasting, and that will continue to expand when that gets allocated into the budget in 2019. There is a big process around forecasting, reconciliation and adjustment, because, ultimately, your forecast figures will never be totally accurate. You need a process that keeps up with that. From that point of view, the mechanisms that the budget review group has put forward are very important. First of all, in relation to a multi-year focus tying in with the publication of the spending review, I think that it makes great sense whether you are budgeting in a public sector organisation, a private company or the Scottish Government, if you are able to do it over a longer period of time rather than simply focusing on the one year. The multi-year focus is really important. It is also important to have appropriate scrutiny, and, as others have said, to look at outcomes and outputs. Some people think that it is just a case of agreeing the budget lines and allocating £10 million to this line and £30 million to that line. Particularly the budget holders very much celebrate the allocation of the money to their budget, but we do not do our constituents a proper service if we do not scrutinise not just how that money is spent but what it delivers. The new focus on outcomes and outputs is very much welcome from that point of view. I noticed that the cabinet secretary said that there is going to be a lot more debate time, so I am looking forward to the opportunity to hold him to account on his proposals. I think that there is a big job for committees to do in building that into their work programme. It gives more power to committees, so I hope that committees will take up that opportunity. In summing up, I welcome the new written agreement and the work of the budget review group. It focuses on the job of how the money that goes into the budget delivers the challenges that we want to see in this Parliament in order to achieve the objectives of the Scottish Parliament. I echo the comments that others have made, and in particular those who have praised the work of the budget review group and the construction of the new agreement. I do not want to repeat points that have been made already, but the focus on multi-year budgeting is a welcome return to that longer-term perspective. We have moved away from that, which used to be the norm in the Scottish Parliament. Returning to it will be important. The fact that it is expressed in the agreement is not only a statement of Parliament but an agreement with the Government, I hope, indicates that that will indeed be a return to normal practice. As well as the shortened timescale, which will produce challenges for parliamentary committees, we also have to acknowledge that the Scottish budget is now a fundamentally different kind of exercise. It is not merely the expression of a spending Government, it is a budget that needs to capture the political tensions as well as the opportunities of a Government that has both taxation and spending powers in areas that have developed and which I hope will continue to develop in the scope that those powers can be exercised within. That creates challenges for parliamentary committees, which have specific narrow remits. In the past, in budget scrutiny, committees have been encouraged, or indeed required, to produce proposals that are only relevant to their own remit. A range of spending decisions may come forward, or a range of spending alternatives may come forward from parliamentary committees that can only be matched by some taxation policies. There may be a cross-party agreement on certain additional spending priorities or alternative spending priorities, but no agreement on how they should be funded. Therefore, it is important that committees feel able to express themselves both on the spending as well as on the taxation aspects, and that those taxation aspects of the Scottish budget should not only be possible to be commented on by the finance committee. All committees will have to take part in that process in a collegiate way, if at all possible, rather than those issues being seen purely within formal committee remits. Finally, as I have made the case in the past—I will make it again one more time on this occasion—it is not only the Scottish Government's proposals, which require to be fairly and democratically scrutinised in public and on the record. Particularly in a period of minority Governments, I believe that scrutiny needs to be brought to bear on Opposition party proposals as well. That has not been captured yet, it may be something that we need to feel our way toward a means of ensuring that Opposition party proposals are also subject to fair democratic scrutiny on the record as part of our budget process. I call Adam Tomkins to close the debate on behalf of the Finance and Constitution Committee. Four minutes, please, Mr Tomkins. It is my pleasure to close this debate, as the deputy convener of the Finance and Constitution Committee. I, too, would like to put on record my thanks to members of the budget process review group for all their work on coming up with such wide-ranging and important recommendations that will ensure that we have in this Parliament a budget process that is truly fit for purpose in light of the Parliament's new and increased tax-raising, or indeed tax-lowering powers. Under this agreement, the Scottish Government will provide a long-term perspective in the sustainability of the public finances, and parliamentary committees, as we've heard, will have the opportunity—which we all hope they will take—to influence the formulation of Government spending plans. It's worth reiterating the four core objectives of this new budget process, as recommended by the group. First, to have a greater influence on the part of the Parliament on the formulation of the Scottish Government's budget proposals. Secondly, to improve transparency and raise public understanding and awareness of the budget. Third, to respond effectively to new fiscal and wider policy challenges, and fourthly, to lead to better outputs and outcomes, as we've heard, as measured against benchmarks and stated objectives. We are here, Presiding Officer, because, as we've heard, the Parliament's fiscal powers have grown significantly both in the 2012 and in the 2016 Scotland Acts, and this has generated, as the convener said in his opening remarks, the biggest overhaul of budget process since the creation of this Parliament in 1999. It is clear that the increased fiscal powers that have been devolved to Scotland significantly empower ministers, but it must also be the case that it significantly empowers us, as MSPs, to hold ministers to account, and that is what the force of those proposals is designed to achieve. The optimum time, Presiding Officer, for the Parliament's committees to influence the budget, is when priorities are being set. Any later, and it's too late for effective parliamentary scrutiny. That's why this agreement is so important in terms of managing that effective parliamentary scrutiny and not squeezing the time that is available for budget scrutiny in the way that Murdo Fraser and others have described. That's why the commitment on the part of the Scottish Government, a commitment that we all welcome, to publish annually a medium-term financial strategy, is so much to be welcomed. The other element of this, which I would highlight, and indeed which has been highlighted by a number of contributors, including James Kelly and others, is the importance of outcomes-based scrutiny. That's one of those pieces of jargon that's very easy to switch off from. Outcomes-based scrutiny is a horrible phrase, but it's important because it provides a means for us as MSPs to evaluate the economic and social outcomes being achieved by public spending. This is something that has been underplayed in budget processes since this Parliament was created in 1999, and we can no longer afford that luxury. It involves bringing financial and performance information together so that the impact of spending decisions can be better understood by all of us and indeed by the people that we represent. For all of these reasons, we are entering a new period of devolution in which our Parliament is responsible for raising much of the revenue to fund our public services. That requires all of us, Government and Opposition, to rise to the challenge of using these new powers wisely and to manage the inevitable risks with a pragmatic and reasonable approach. Can I finish by echoing Bruce Crawford's view that the biggest challenge that we face in managing all of this is cultural? That outcomes-based scrutiny approach will allow us to evaluate the economic and social outcomes being achieved by public spending, and that is critical. As politicians, we must all of us concentrate on how we make the best use of our public finances to deliver better public services for us all. I therefore support the motion in Bruce Crawford's view tonight. Thank you very much, and that concludes our debate on the revised budget process. The next item of business is consideration of motion 11991 on the budget process standing order rule changes. I call on Claire Hockey to speak to and move the motion on behalf of the Standards, Procedures and Public Appointments Committee. Standing orders set out the high-level rules governing the budget process. However, the specific details are covered in the written agreement between the Finance and Constitution Committee and the Scottish Government. Following the update to the written agreement, the Finance and Constitution Committee has asked the Standards, Procedures and Public Appointments Committee to propose some changes to standing orders. That will ensure that Parliament's rules accurately reflect the budget process. Today, we are proposing several changes. We are recommending that parliamentary time is set aside for a committee debate prior to the stage 1 debate on the budget bill. That is a feature of the new budget process. We are proposing an update to the rules on the timing of budget bills. That reflects the fact that the budget bill will now normally be published prior to Christmas recess. We are also proposing new deadlines for lodging amendments to the budget bills. Normally, the Parliament is asked to vary the standing orders to extend the deadline for amendments to the budget bill. The proposed new rules set out more realistic lodging deadlines. Our suggested rule changes will also remove a requirement to lay certain reports and financial documents that are no longer required under the new budget process. Finally, there are some minor consequential changes to other standing orders, for example, updates to the remits of committees to reflect the new budget process. In conclusion, the committee believes that it is important that standing orders accurately reflect how Parliament's new budget scrutiny arrangements will work in practice. For that reason, I am pleased to propose those changes today. I move motion S5M-11991, in my name. We have just heard the debate on the changes under the new budget process, as well as a proposal for rule changes that were done by the Finance and Constitution Committee and the Standards, Procedures and Public Appointments Committee. As a member of both committees, I am very happy to support the work that has been done. I have no difficulty with the changes to standing orders that have been proposed in that motion. However, it raises an issue in relation to the operation of another of our standing orders, which is not being changed. In that case, it is rule 8.5.6, which gives the member the discretion to decide which amendments that are lodged to a debate will, in fact, be taken in the chamber. That is something that I think members of all committees—all committees with a remit on spending areas or taxation areas within the scrutiny of the Scottish Government's proposals— all committees have a responsibility to be aware of that. They will in future not be a draft budget process, so it is important that the new process replaces as robust scrutiny as we are doing away with. The guidance that is being given by the Finance and Constitution Committee to other committees draws attention to the fact that alternative revenue in spending proposals can be lodged through reasoned amendments to the Scottish Government motion on the general principles of the budget bill. The Government will still be in a position to amend the budget, but committees will now have the opportunity to bring their proposals through reasoned amendments at the stage 1 debate. Given that it is not possible to address that explicitly in standing orders, it is important that we ask you to confirm that it will be your intention always when committees have agreed a reasoned amendment that that will, in fact, be taken in the chamber and that the bureau will be asked to allocate enough time to ensure that that happens. We have a dozen committees that are in the position of scrutinising spending aspects of the Scottish Government's work. We might even have more if functions that are currently operated at the EU level are operated from this Parliament. The stage 1 debate needs to allow adequate time for all of those reasoned amendments to be put for debate and to a vote, and I would ask you to confirm that that will be your intention for the operation of the new process. I thank Mr Harbey first of all for the advance notice and also say that I recognise the important point that he raises. While I would need to consider, any Presiding Officer, I would need to consider the terms of any amendment submitted, I can assure the member that I am sympathetic to the point raised. I see it as part of my role and I would hope that any future Presiding Officer would see it as part of their role to ensure that all members have the opportunity to discuss the issues that they regard as of political importance. It is also the case that any reasoned amendment would have to have secured the cross-party support of a committee to have been adopted by that committee, and I think that that is part of the guidance that all Presiding Officers take into account when selecting amendments. I will certainly bear the member's comments and minds, mind when considering selection of any reasoned amendment submitted on behalf of a committee. In terms of the time allocated for the debate, I would support the member's point that sufficient time needs to be made available for that to take place and that is something for the bureau to bear in mind. Thank you very much. We now move to the next item of business, which is consideration of a legislative consent motion and could I ask Fiona Hyslop to speak to and move or just to move motion 1212 on the Holocaust return of cultural objects amendment bill UK legislation. We turn now to decision time. The first question this evening is that amendment 12076.1 in the name of Dean Lockhart, which seeks to amend motion 12076 in the name of Keith Brown on Scottish National Investment Bank, be agreed. Are we all agreed? We are agreed. The next question is the amendment 12076.2 in the name of Jackie Baillie, which seeks to amend the motion in the name of Keith Brown, be agreed. Are we all agreed? We are not agreed. We will move to a division and members may cast their votes now. The result of the vote on motion 12076.2 in the name of Jackie Baillie is yes, 19, no, 91. There were no abstentions. The motion is therefore not agreed. The next question is the amendment 12076.3 in the name of Andy Wightman, which seeks to amend the motion in the name of Keith Brown, be agreed. Are we all agreed? We are not agreed. We will move to a vote. Members may cast their votes now. The result of the vote on amendment 12076.3 in the name of Andy Wightman is yes, 26, no, 84. There were no abstentions. The amendment is therefore not agreed. The next question is the motion 12076 in the name of Keith Brown on Scottish National Investment Bank, be agreed. Are we all agreed? We are agreed. The next question is the motion 81875 in the name of Bruce Crawford on a revised written agreement between the Scottish Parliament and Scottish Government on the budget process, be agreed. Are we all agreed? We are agreed. The next question is the motion 9191 in the name of Clare Hawke on the budget process, standing order rule changes, be agreed. Are we all agreed? We are agreed. The final question is the motion 12112 on the Holocaust Return of Cultural Objects Amendment Bill, UK legislation, be agreed. Are we all agreed? We are agreed. That concludes decision time. We will now move to members' business in the name of Alec Neil on dog attack figures. We will just take a few moments for members and ministers to change seats.