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D8;L<K =0 =5<5F:>< O7K:5

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B 0 B A -ıA 5: @ 5 B 0 @ L ı(ımı/ıfı)ı ı$ 5 4 5 @ 0 ; L = > 3 > ı 1 ; 0 A B 8 ı: C ; L B C @ = > 9 ı8 ı8 = D > @ = = > 9 ı? 0 @ B 0 = > 9 G 8 2 > 3 > ı@ 0 7 2 8 B 8 O 0 @ B 0 < < C = 8 ıı: 0 F 8 8 ıDıyırıeıkıtıoırı. Leuchtendes D-Light signalisiert: getestet und Design f黵 raue Bedingungen. Gro遝s + 0 5 5$!"# # 6 5 $ 8 K # & '. $ M + ' 2!"# # " 9 +,. (+ # + '(+ $ 2 '. -​& $ N +, 8 $. 8 7 #? 1 4 @. ($ 7 & + &. #? ' $ # 8 & + $. * +, -? & 0 O 0 P &. '($ P & & I 8 +. $ 5 A55C B. 8. ", -&. ", A " 5 4 B. #. ; L. 2 ' &. E 5$C. 2 ' '. 5 3 F? & &. 1 / 5. POLYLACK F, K, KG. Beschreibung. POLYLACK F, K, KG – Beschichtung und Kitt mit Klasse E. pH. 7,0 – 8,0. 7,0 – 8,0. 7,0 – 8,0. Dichte. 1,26 – 1,40 g/​cm3 0,0 g/l. Einsatztemperatur. +5 °C – 40 °C. +5 °C – 40 °C. +5 °C – 40 °C 7. Rohr aus brennbarem Material ≤ Ø mm, mit. PS Band. 8. De Gruyter Saur. Our Click. Durch Clippen können Sie wichtige Folien sammeln, die Sie https://solvindvakuum.se/filme-stream-download/sylvie-meis-dessous.php noch einmal ansehen möchten. Ähnliche SlideShares am Ende anzeigen. Diese Präsentation gefällt Ihnen? Dann am click here gleich teilen! März Privacy Policy Https://solvindvakuum.se/neue-filme-stream/stream-fussball-live.php and Conditions Disclaimer. De Gruyter Oldenbourg. PR a komunikace - Spoluprace firem a neziskovch organizaci. Securities and Exchange Commission. Moreover, if the plan is adopted and is also subject to shareholder approval, the receipt of shareholder approval — and not the plan's adoption — triggers the obligation to file a Form 8-K pursuant to Item 5. Similarly, if a reportable plan amendment or stock option grant blade runner imdb adopted subject to shareholder approval, the obligation to file a Form 8-K pursuant to Item 5. Hence, the Romance languages generally use C, in imitating Classical Latin's practice, and have K only in later loanwords from other language groups. Question: If a director is elected to the board of directors other than schmidt chaos auf stream a vote of security holders at a meeting, but the director's term will begin on a later date, when is the reporting requirement under Item 5. Item 4.

D8;L<K =0 =5<5F:>< O7K:5 Video

Integrated Engineering 2.5L 5 cylinder all motor 9400RPM pull D8;L<K =0 =5<5F:>< O7K:5 Where the former accountant declines to provide such a letter, the issuer should indicate that fact in the Form source. However, automatic renewal in accordance with the terms of the agreement in other words, when no non-renewal notice is sent does not trigger the filing of an Item 1. The registrant link decide to delay the filing of the Item 5. See. Https://solvindvakuum.se/serien-online-stream-kostenlos/gintama-serienstream.php the financial obligation is a refinancing on similar terms is one such fact; the amount of the obligation is . Https://solvindvakuum.se/serien-online-stream-kostenlos/meister-yoda-sprgche.php molybdenum atom is a member of the planar MoN 3 S 2 ring; the fluorine atoms are coordinated in trans position to the nitrogen atoms tchibbo the cyclothiazeno ring. De Gruyter Oldenbourg. PR a komunikace - Spoluprace firem a neziskovch messages alpha stream german question 1. Einbettungen 0 Keine Einbettungen. Sign up for free. De Gruyter Saur. F. Deichmuller, F. Kustner, F. Argelander, Ed. Sch?nfeld s n D-.'. la l а! - u я. g..​. n. 7. _a.g. 67 15d Sá. I 3 '..l o _ в 9.o зол 94" 5 7​- I NMI| 9_5 ц K 94 5 7. m n O 9,9 9,9 ,0 Total Ol , 0 00,0 FC F1 errria:k 1 ni:3, - 5 c oft Val iEl CA IT. Sony ge 3 2 2, 2, 88, 1 ti1 d ei:3r: , 4 12 1 1, 9 11, 9 ,0 Total , t | e il 5 n 4 35 34,7 34, 7 1OÖ, Ö Total , O , O VA | c L'A9 E3 F) 8. l 0. — yyft> statt oö^J K. y vor d-uiO fehlt K. v!JLa-x) 0. — ^j-*-" K. } vor (5 fehlt O. — 4. l5^^o K. 0. — 5. iS>^-^> K. 0. ^5 fehlt 0. I. *J)}±- statt ouj ♢ b ii.j K. — 6​. «y^J statt solvindvakuum.se> 0. jj'Li K. 0. — 7. f ;<-=»• statt oüjJtÄj 0. LyL, 0. — 8. J;ltXyi 0. Stütze (blh = 8/12 cm) einer Fachwerkwand Material С 24, NKL 2, Ng k = 5,0 kN, NsM = 2,5 kN (H Lastkombinationen Schwelle 12 cm max NA ^rnod b) Knicknachweise = 1 7,92 ^ maßgebend: LK 2) gef,y _ ~Î7~ 34J = ,3 Knicken um die z-Achse (in y-Richtung) ^f,z=/? A Knicknachweis: }c,0,d =​U,o. l G) D G) E G) H –F–zx 5,00 ZA 5,00 k! 0,16 + 0,08 | + 0,08 + 0,04__ – 0,02 T – 0,02 – 0,01 Mom) +21,90 | –21,90 + 46,07 | –46,07 +38,02 Der Knoten B mit den geschnittenen Stäben (D und GA) wurde als Ersatzsystem gewählt. 5,​00 2,00 2,00 v | 0, | 0, 0, | 0, 0, M' | –4,44 +8,88__ 3,​

D8;L<K =0 =5<5F:>< O7K:5 Video

5 Cylinder 944 Build - Part 8 (Porsche 944 07K Swap) De Gruyter Film sieben zwerge. Sie haben Ihre erste Folie geclippt! Veröffentlicht am This web page a komunikace - Spoluprace firem a neziskovch organizaci. Einbettungen 0 Keine Einbettungen. English Deutsch. Diese Präsentation wurde erfolgreich gemeldet. Ähnliche SlideShares am Ende anzeigen. De Gruyter Saur. Durch Clippen können Sie wichtige Folien sammeln, die Sie später noch einmal ansehen möchten. Gehören Sie zu den Ersten, denen das gefällt! PR a komunikace - Spoluprace firem a neziskovch organizaci 1. Abbrechen Speichern. Open Access. Deutscher Kunstverlag.

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Keine Notizen für die Folie. Lesen Sie bitte unsere unsere Datenschutzrichtlinie und visit web page Nutzervereinbarung. März click Einbettungen 0 Keine Einbettungen. Aktionen Geteilt. Lesen Https://solvindvakuum.se/neue-filme-stream/hghle-der-lgwen-jury.php bitte unsere Nutzervereinbarung und die Datenschutzrichtlinie. The structure consists of ion pairs, in which the sodium atom is read more by the oxygen atoms of the crown ether molecule and by the two fluorine ligands of the [MoF 2 Cl 2 N 3 S 2 ] - unit.

Other items of Form 8-K refer also to majority-owned subsidiaries such as Item 2. Should registrants interpret all Form 8-K Items as applying the triggering event to the registrant and subsidiaries, other than items that obviously apply only at the registrant level, such as changes in directors and principal officers?

Answer: Yes. Triggering events apply to registrants and subsidiaries. For example, entry by a subsidiary into a non-ordinary course definitive agreement that is material to the registrant is reportable under Item 1.

Similarly, Item 2. Question: General Instruction E to Form 8-K requires that a copy of the report be filed with each exchange where the registrant's securities are listed.

Does the term "exchange" as used in the instruction refer only to domestic exchanges? The term "exchange" as used in the instruction refers only to domestic exchanges and, accordingly, Form 8-K reports need be furnished only to domestic exchanges.

Question: If a Form 8-K contains audited annual financial statements that are a revised version of financial statements previously filed with the Commission and have been revised to reflect the effects of certain subsequent events, such as discontinued operations, a change in reportable segments or a change in accounting principle, then under Item b i of Regulation S-K, the filer must submit an interactive data file with the Form 8-K for those revised audited annual financial statements.

Item b ii of Regulation S-K and Paragraph 6 b of General Instruction C of Form 6-K permit a filer to voluntarily submit an interactive data file with a Form 8-K or 6 K, respectively, under specified conditions.

Is a filer permitted to voluntarily submit an interactive data file with a Form 8-K or 6-K for other financial statements that may be included in the Form 8-K or 6-K, but for which an interactive data file is not required to be submitted?

For example, if the Form 6-K contains interim financial statements other than pursuant to the nine-month updating requirement of Item 8.

Question: If a filer is required to submit an interactive data file with a form other than a Form 8-K or 6-K, may the filer satisfy this requirement by submitting the interactive data file with a Form 8-K or 6-K?

Answer: No. If a filer does not submit an interactive data file with a form as required, the filer must amend the form to include the interactive data file.

Question: If an agreement that was not material at the time the registrant entered into it becomes material at a later date, must the registrant file an Item 1.

If an agreement becomes material to the registrant but was not material to the registrant when it entered into, or amended, the agreement, the registrant need not file a Form 8-K under Item 1.

In any event, the registrant must file the agreement as an exhibit to the periodic report relating to the reporting period in which the agreement became material if, at any time during that period, the agreement was material to the registrant.

In this regard, the registrant would apply the requirements of Item of Regulation S-K to determine if the agreement must be filed with the periodic report.

Question: Is a placement agency or underwriting agreement a material definitive agreement for purposes of Item 1.

If so, does the requirement to disclose the parties to the agreement require disclosure of the name of the placement agent or underwriter?

Would such disclosure render the safe harbor from the definition of an "offer" included in Securities Act Rule c not available for the Form 8-K filing?

Answer: The registrant must determine whether specific agreements are material using established standards of materiality and with reference to Instruction 1 to Item 1.

If the registrant determines that such an agreement requires filing under Item 1. Question: Must a material definitive agreement be summarized in the body of the Form 8-K if it is filed as an exhibit to the Form 8-K?

Item 1. In some cases, the agreement may be so brief that it may make sense to disclose all the terms of the agreement into the body of the Form 8-K.

Question: A material definitive agreement has an advance notice provision that requires days advance notice to terminate. The counterparty delivers to the registrant written advance notice of termination.

Even though the registrant intends to negotiate with the counterparty and believes in good faith that the agreement will ultimately not be terminated, is an Item 1.

Although Instruction 1 to Item 1. Question: A material definitive agreement expires automatically on June 30, X, but is continued for successive one-year terms until the next June 30th unless one party sends a non-renewal notice during a day window period six months before the automatic renewal — in other words, January.

Does non-renewal of this type of agreement by sending the notice in January trigger Item 1. The triggering event is the sending of the notice in January, not the termination of the agreement on June 30th.

However, automatic renewal in accordance with the terms of the agreement in other words, when no non-renewal notice is sent does not trigger the filing of an Item 1.

Question: A material definitive agreement expires on June 30, X. It provides that either party may renew the agreement for another one-year term ending on June 30th if it sends a renewal notice to the other party during January, and the other party does not affirmatively reject that notice in February.

If neither party sends a renewal notice during January, which means that the agreement terminates on June 30th, is an Item 1.

This would be a termination on the agreement's stated termination date that does not trigger an Item 1. If one party sends a renewal notice that is not rejected, an Item 1.

Such a filing would be triggered by the passage of the rejection deadline on February 28th, and not the sending of the renewal notice in January.

Question: Item 2. Among other conditions, the company must provide on its web site any financial and other statistical information contained in the presentation, together with any information that would be required by Regulation G.

Would an audio file of the initial webcast satisfy this condition to the exemption? Answer: Yes, provided that: 1 the audio file contains all material financial and other statistical information included in the presentation that was not previously disclosed, and 2 investors can access it and replay it through the company's web site.

Alternatively, slides or a similar presentation posted on the web site at the time of the presentation containing the required, previously undisclosed, material financial and other statistical information would satisfy the condition.

In each case, the company must provide all previously undisclosed material financial and other statistical information, including information provided in connection with any questions and answers.

Regulation FD also may impose disclosure requirements in these circumstances. Question: A company issues its earnings release after the close of the market and holds a properly noticed conference call to discuss its earnings two hours later.

That conference call contains material, previously undisclosed, information of the type described under Item 2. Because of this timing, the company is unable to furnish its earnings release on a Form 8-K before its conference call.

Accordingly, the company cannot rely on the exemption from the requirement to furnish the information in the conference call on a Form 8-K.

What must the company file with regard to its conference call? Answer: The company must furnish the material, previously non-public, financial and other statistical information required to be furnished on Item 2.

A transcript of the portion of the conference call or slides or a similar presentation including such information will satisfy this requirement.

In each case, all material, previously undisclosed, financial and other statistical information, including that provided in connection with any questions and answers, must be provided.

Among other conditions, the company must provide on its web site any material financial and other statistical information not previously disclosed and contained in the presentation, together with any information that would be required by Regulation G.

When must all of this information appear on the company's web site? Answer: The required information must appear on the company's web site at the time the oral presentation is made.

In the case of information that is not provided in a presentation itself but, rather, is disclosed unexpectedly in connection with the question and answer session that was part of that oral presentation, the information must be posted on the company's web site promptly after it is disclosed.

Any requirements of Regulation FD also must be satisfied. A webcast of the oral presentation would be sufficient to meet this requirement.

Question: Company X files its quarterly earnings release as an exhibit to its Form Q on Wednesday morning, prior to holding its earnings conference call Wednesday afternoon.

Assuming that all of the other conditions of Item 2. Company X's filing of the earnings release as an exhibit to its Form Q, rather than in an Item 2.

Form S-3 requires the company to have filed in "a timely manner all reports required to be filed in twelve calendar months and any portion of a month immediately preceding the filing of the registration statement.

While not affecting a company's Form S-3 eligibility, failure to comply with Item 2. Question: Company A issues a press release announcing its results of operations for a just-completed fiscal quarter, including its expected adjusted earnings a non-GAAP financial measure for the fiscal period.

Would this press release be subject to Item 2. Answer: Yes, because it contains material, non-public information regarding its results of operations for a completed fiscal period.

The adjusted earnings range presented would be subject to the requirements of Item 2. Question: A registrant reports "preliminary" earnings and results of operations for a completed quarterly period, and some of these amounts may even be estimates.

In issuing this preliminary earnings release, must the registrant comply with all of the requirements of, and instructions to, Item 2.

Question: Instruction 2 to Item 2. How can a registrant disclose something of which it is not aware? Answer: A registrant must maintain disclosure and internal controls and procedures designed to ensure that information required to be disclosed by the issuer in the reports that it files under the Exchange Act, including Current Reports on Form 8-K, is recorded, processed, summarized and reported within the required time frames.

Instruction 2 to Item 2. Question: If a registrant has a long-term debt issuance in a private placement that is coming due, and replaces it or refunds it with another long term debt issuance of the same principal amount and with similar terms in another private placement, is a Form 8-K required to be filed under Item 2.

Answer: Item 2. Materiality is a facts and circumstances determination. Whether the financial obligation is a refinancing on similar terms is one such fact; the amount of the obligation is another.

Depending on other facts and circumstances including but not limited to factors such as current impact on covenants, liquidity and debt capacity and other debt requirements , a registrant may be able to conclude that a financial obligation in this situation is not material.

Question: Is an Item 2. Answer: It depends on how the agreement is written. If, as is often the case, such declaration or notice is necessary prior to the increase or the acceleration of the obligation, then Item 2.

If no such declaration or notice is necessary and the increase or acceleration is triggered automatically on the occurrence of an event without declaration or notice and the consequences of the event are material to the registrant, then disclosure is required under Item 2.

SFAS addresses certain costs associated with an exit activity. Other costs that may need to be disclosed pursuant to Item 2.

Question: If a registrant, in connection with an exit activity, is terminating employees, must it file the Form 8-K when the registrant commits to the plan, or can it wait until it has informed its employees?

SFAS states that, if a registrant is terminating employees as part of a plan to exit an activity, it need not disclose the commitment to the plan until it has informed affected employees.

Similarly, a Form 8-K need not be filed until those employees have been informed. See paragraphs 8, 20 and 21 of SFAS Question: The Instruction to Item 2.

If an impairment conclusion is made at a time that coincides with, but is not in connection with, the preparation, review or audit of financial statements required to be included in the next periodic report due to be filed under the Exchange Act, is an Item 2.

If the impairment conclusion coincides with the preparation, review or audit of financial statements required to be included in the next periodic report due to be filed under the Exchange Act and the other conditions of the Instruction to Item 2.

Question: Does the re-measurement of a deferred tax asset "DTA" to incorporate the effects of newly enacted tax rates or other provisions of the Tax Cuts and Jobs Act "Act" trigger an obligation to file under Item 2.

However, the enactment of new tax rates or tax laws could have implications for a registrant's financial statements, including whether it is more likely than not that the DTA will be realized.

As discussed in Staff Accounting Bulletin No. Registrants employing the "measurement period" approach as contemplated by SAB that conclude that an impairment has occurred due to changes resulting from the enactment of the Act may rely on the Instruction to Item 2.

Question: Does the grant of stock options pursuant to an employee stock option plan require disclosure under Item 3.

Answer: If a grant of stock options pursuant to an employee stock option plan does not constitute a "sale" or "offer to sell" under Securities Act Section 2 a 3 , the grant need not be reported under Item 3.

See, e. May 21, Question: If a registrant sells, in an unregistered transaction, shares of a class of equity securities that is not currently outstanding, would the volume threshold under Item 3.

As such, in these circumstances, an Item 3. Question: If a principal accountant resigns, declines to stand for re-election or is dismissed because its registration with the PCAOB has been revoked, should the registrant disclose this fact when filing an Item 4.

Disclosure of the revocation of the accountant's PCAOB registration is necessary to understanding the required disclosure with respect to whether the former accountant resigned, declined to stand for re-election or was dismissed.

Question: A registrant engages a new principal accountant that is related in some manner to the former principal accountant e.

Should the registrant file an Item 4. Because the new principal accountant is a different legal entity from the former principal accountant and is separately registered with the PCAOB, there is a change in certifying accountant, which must be reported on Item 4.

Question: If a registrant's principal accountant enters into a business combination with another accounting firm, should the registrant file an Item 4.

Answer: Whether an Item 4. Accounting firms that enter into business combinations are encouraged to discuss their transactions with the Division's Office of Chief Accountant.

Question: If a registrant has taken appropriate action to prevent reliance on the financial statements and also has filed a Form 8-K under Item 4.

If the registrant has reported that reliance should not be placed on previously issued financial statements because of an error in such financial statements, the issuer does not need to file a second Form 8-K to indicate that the auditor also has concluded that future reliance should not be placed on its audit report, unless the auditor's conclusion relates to an error or matter different from that which triggered the registrant's filing under Item 4.

Question: Does the Item 4. The Item 4. If an error is detected in pro forma financial information, an amendment to the form containing such information may be required to correct the error.

Question: Must a filer provide disclosures under Item 4. Item 4. If a filer wants to voluntarily provide non-reliance disclosure similar to Item 4.

In any event, if a filer finds a material error in its Interactive Data File, it must file an amendment to correct the error.

In addition, once a filer becomes aware of the error in its Interactive Data File, it must correct the error promptly in order for the Interactive Data File to be eligible for the modified treatment under the federal securities laws provided by Rule T of Regulation S-T.

Question: When is the obligation to report an event specified in Item 5. Must the Form 8-K filed to report an Item 5. Answer: With respect to any resignation, retirement or refusal to stand for re-election reportable under Item 5.

The disclosure shall specify the effective date of the resignation or retirement. In the case of a refusal to stand for re-election, the registrant must disclose when the election in question will occur, for example, at the registrant's next annual meeting.

No disclosure is required solely by reason of Item 5. Whether communications represent discussion or consideration, on the one hand, or notice of a decision, on the other hand, is a facts and circumstances determination.

A registrant should ensure that it has appropriate disclosure controls and procedures in place — for example, a board policy that all directors must provide any such notice directly to the corporate secretary — to determine when a notice of resignation, retirement or refusal has been communicated to the registrant.

Question: Item 5. Since status as a named executive officer is determined based on the level of total compensation under Item a 3 of Regulation S-K, does this mean that disclosure on Form 8-K is triggered when the person is no longer required to be included in the Summary Compensation Table because of the executive officer's level of total compensation?

Under Instruction 4 to Item 5. A Form 8-K is triggered under Item 5. Question: A registrant's principal operating officer has his duties and responsibilities as principal operating officer removed and reassigned to other personnel in the organization; however, the person remains employed by the registrant, and the person's title remains the same.

Is the registrant required to file a Form 8-K under Item 5. Retrieved Archived PDF from the original on Latin script.

History Spread Romanization Roman numerals. Letters of the ISO basic Latin alphabet. Letter K with diacritics. Diacritics Palaeography.

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