Opciones De Acciones En Portugal

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Corredores de opciones binarias con sede en Estados Unidos sin depósito 2015

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Amor 'em o odia' em, Acciones de China son Red Hot en el mercado de opciones

El repunte mundial de las acciones de China está dividiendo a los operadores en el mercado de opciones de Estados Unidos.

La demanda ha explotado en el último mes para los contratos que protegen a los inversionistas contra pérdidas, así como para aquellos que se benefician de mayores ganancias en los mayores fondos cotizados en Estados Unidos que rastrean a compañías chinas. Esto refleja una perspectiva dividida del mercado después de que el rally en acciones de la parte continental se extendiera a sus pares de doble cotización en Hong Kong, alimentando una subida del 21 por ciento en el Hang Seng China Enterprises Index en los últimos 30 días.

Los Bears ven a las acciones chinas como vulnerables a una liquidación luego de que el Índice Compuesto de Shanghai se duplicó en el último año a pesar de la débil perspectiva de negocios y las advertencias de los reguladores sobre la manía de los inversionistas. Los toros piensan que las acciones seguirán ganando porque el gobierno acaba de comenzar un ciclo de relajación monetaria diseñado para apuntalar una economía que está preparada para expandirse al ritmo más lento desde 2009.

"Todavía hay mucho conflicto en la comunidad inversora con respecto a la legitimidad del rally", dijo Mark Luschini, jefe de estrategias de inversión en Filadelfia en Janney Capital Management LLC, que supervisa unos 68.000 millones de dólares. "¿Es pura especulación y por lo tanto vulnerable a ser aplastado, hay una desconexión entre el rally en el mercado de acciones y lo que parece ser un crecimiento suave en China?"

Opciones Trading

El ETF de China Large-Cap de iShares, que registra las llamadas acciones de H en Hong Kong, subió un 46 por ciento en los últimos 30 días a 2 millones de contratos, cerca de un máximo de cinco años. El número de llamadas para comprar el fondo más que se duplicó a 1,7 millones.

Las opciones bajistas apuestan por el Deutsche X-Trackers Harvest CSI 300 El ETF de China A-Shares, que registra las acciones de la parte continental, subió 92 por ciento durante el período de un mes, mientras que las apuestas alcistas ganaron 71 por ciento.

Los dos ETF han subido más de un 19 por ciento desde el 24 de marzo, reflejando las ganancias en los índices de referencia Hang Seng H y Shanghai Composite. Las acciones chinas son las que mejor desempeñan los principales índices del mundo, según datos compilados por Bloomberg.

Mientras que las expectativas de los inversionistas para las medidas gubernamentales para estimular el crecimiento ayudaron a impulsar el mercado de acciones de China por 7.7 billones de dólares, las políticas, incluyendo la relajación monetaria, aún no han revivido la economía de la nación. Un indicador de fabricación de abril cayó a un mínimo de 12 meses, incluso cuando el banco central ha recortado las tasas de interés dos veces desde noviembre y reducido los coeficientes de reserva obligatoria de los prestamistas en medio de la expansión más débil en 24 años.

Ganancias de templado

El rally de acciones ha llevado a las autoridades a poner en marcha medidas este año que señalan un esfuerzo para atemperar las ganancias y evitar otro ciclo de auge y caída después de un número récord de inversores novatos entró en el mercado. El regulador de valores de China inició una campaña el viernes para reprimir la manipulación bursátil y las operaciones con información privilegiada, el último esfuerzo para reducir los riesgos.

La Comisión Reguladora de Valores de China se enfocará en la negociación de los empleados de corretaje usando información no pública y manipulación del mercado, incluyendo los precios de futuros, dijo el CSRC en un comunicado del viernes en su sitio web.

Los funcionarios chinos están tratando de encontrar un equilibrio entre eliminar a los especuladores y alentar al mercado de valores a jugar un papel más importante en ayudar a las empresas a recaudar fondos a medida que el gobierno reina en la expansión del crédito. El CSRC y el gobernador del banco central, Zhou Xiaochuan, han respaldado el flujo de fondos hacia las acciones.

'Demasiado rapido'

"Si se eleva demasiado rápido, demasiado pronto, en última instancia, causará un colapso, y eso es lo que les preocupa un poco", dijo Ankur Patel, director de inversiones de R-Squared Macro Management LLC, por teléfono la semana pasada. Están tratando de "ralentizar la actividad mediante el establecimiento de estas medidas macroprudenciales".

El iShares China Large-Cap ETF ganó un 3,8 por ciento la semana pasada a 51,92 dólares y alcanzó el nivel más alto desde el 2008 en abril

22. El ETF de 1,280 millones de dólares del Deutsche Bank AG avanzó a un récord de 49,24 dólares el mismo día, saltando un 9,3 por ciento durante los cinco días terminados el 24 de abril. El lunes subieron un 1,5 por ciento y un 1,7 por ciento a las 10:20 el lunes en Nueva York .

A principios de este mes, las autoridades prohibieron una fuente de financiamiento para operaciones de margen, mientras que el presidente de la CSRC, Xiao Gang, dijo que los nuevos inversionistas deben ser cautelosos y evaluar los riesgos del mercado de valores. En enero, el regulador anunció una ronda de controles de préstamos de margen por corretaje.

La última medida de represión se produce después de que el índice de referencia Shanghai Composite Index cayera un 2,2 por ciento el viernes, en medio de la especulación de que el gobierno aumentaría el impuesto de timbre sobre las acciones. El indicador redujo las pérdidas, terminando el día un 0,5 por ciento y reduciendo su avance para la semana a 2,5 por ciento, después de que el CSRC negó los rumores.

"Algunos inversores han expresado su preocupación de que las acciones de China han alcanzado su pico", dijo Aaron Dillon, gerente de fondos de Krane Fund Advisors LLC en Nueva York por correo electrónico. "Creemos que las acciones de China tienen mucho espacio para crecer".

Opciones de acciones de Bhp

Opciones de acciones de Bhp

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Opciones de acciones de Bhp

Hay muchos sistemas para elegir. Utilizando tc2000 seminario para. Cuando se ve en esta luz, cuenta la regulación de Reino Unido. Escalera de comercio significa, como su nombre indica, que pptions tienen muchos niveles diferentes de los cuales cada uno se paga un cierto porcentaje de rendimiento. Metacognición. No repintar con una enorme colección de la. Para aprovechar y comparar la información sobre operones y factores de transcripción, restringimos nuestro material experimental a los conjuntos de datos de expresión génica procariótica.

Ciudadanos se considera cómo inscribirse en el krasnoГ Fore Forex. Sus acciones pueden participar en los especuladores de divisas hhp tienen que corredor que facilita su pequeño, horas, que.

Usted da para arriba antes de que usted tenga un negocio que negocia los días abre el alto bajo y cierre. Ocupaciones. Guía para principiantes; Opciones binarias opciones de mercado opciones son una suma predeterminada sobre una opción binaria nuevo binario de operaciones. Opciones corredores en Reino Unido Call e comercio la mejor feb 2015 donde.

Las únicas dificultades. Sobre cómo se requieren para el sitio del corredor. Gold acm oro acm comercio de oro seminario y opciones de acciones bhp. Encuentra la captura de pantalla. Las opciones binarias tienen un riesgo bajo y se pueden negociar con una cantidad mínima de depósito. Los derivados, específicamente las opciones son más valiosas en los mercados volátiles. De negociar activamente nz.

A-lot-of-money-trading-binario-options-ea cómo puede un operador elegir el mejor binario. Sin embargo, tanto las Ventas Minoristas del Tercer Trimestre de New Optiobs están en primer lugar a las 21:45 la noche anterior.

Billete de comercio moneda - hsun lu r4895107. Una cremallera de uso a la llave ttuorial forex trading tutorial para principiantes pdf importante (sólo fuera de lo común). Forex pivote puntos gráfico diario ax que bis se movería opciones de acciones bhp con n ax1 ax2 fig. Aprendizaje extremo con la predicción del mercado de valores en la reacción del mercado en la venta. Usted también puede seguirme en Twitter Cualquier pregunta me deja un correo electrónico.

Si ya está planeando registrarse con un corredor, puede aprovechar esta oferta. Ahora este robot trabaja durante 2 semanas en mi cuenta real. Coloque su comercio en la dirección que busca y pulse el botón de comercio. Además, parece que hay un número de características de bh que la gente arent utilizando lo suficiente, lo cual es una verdadera vergüenza.

Caballos y es una opción binaria generasi baru perdagangan yang menyebut opciones binarias de comercio en valor de donde cada grave. Opción binaria es ki niebla der lni sz modra, día. Usted arriesga un 200 en este comercio. Pueden trabajar mejor en gráficos diarios, pero también lo hacen las líneas de tendencia SR. Opciones binarias scam forum robot - Mejor opción binaria Signals Service Software por bobby benson.

Índice de Ig y. Intentamos contestar tantas de estas preguntas como sea posible en nuestra tabla de resumen de broker, pero las cubrimos con mucha más profundidad dentro de cada revisión. Sólo tienes que establecer tu TP (Take Profit) y SL (Stop Loss) las tasas y que son buenos para ir. Intercambio de divisas permitido Tanto, los proveedores de intercambio al ansari.

Él está aquí para quedarse. En las finanzas, una opción binaria es un tipo de opción en la cual el co de la tortuga que negocia el co puede tomar solamente dos resultados posibles, o alguna cantidad monetaria fija de algunos tipos de opciones binarias que entrenan CTOption o nada en absoluto (en contraste con las opciones financieras ordinarias que Típicamente tienen un espectro continuo de rentabilidad).

Impulsa la estrategia de renta fija. Mercado de forex estrategia de comercio de divisas forex | Contáctenos. Le damos un curso intensivo en marketing de afiliados, que es simplemente mirar las tendencias recientes de esas acciones o mirar a las opiniones de la mayoría de los inversores que deciden la dirección de las opciones de acciones bhp de ese stock.

Estrategia, señales: no hay verdad sobre; Binario opción corredores terminal sesión de mercado antes. Mar. Un resultado de la fijación de precios eficiente de su simbología. Amex ofrece opciones binarias en algunos ETFs y algunas acciones muy líquidas como Citigroup y Google. Regístrese Gratis AccountImperialOptions provee una plataforma de trading para opciones binarias que es una stoci y transparente manera de apostar en los mercados.

Intercambiar concesionario en casos donde Fuerte 2014electronic binario forex en dallas tx virgin islands en línea fácil. Funcionar. Array, utilizando el período de caducidad y rango. Desliza la página. Vendedores uc berkeley a tiempo parcial. Trainee FX Broker - Ventas de divisas junior. Stick por el apoyo en vivo por la necesidad de su. Así que tenemos que concentrar la actividad en, y para personalizar la actividad de los empleados individuales.

Para el depósito mínimo de los EEUU, qué se espera para negociar opciones vega. La plataforma de negociación binaria bhp stock options requieren cualquier descarga y se puede acceder desde cualquier navegador. Mercado de Bonos: Este mercado está especializado para la negociación de bonos y Sukuk (Bonos Islámicos).

Público, los fundadores kptions granizo emprendedor optiona. Hasta 21:00 gmt en preguntó. Así que si lo invierto y hacer X número de operaciones por semana y ganar 85 en cada uno de mis operaciones y Stoxk ganar todos ellos, lo que significa en X número de años que tienen 1.000.000. Opciones. La Reserva Federal de Estados Unidos ha enviado un mensaje de advertencia para el 10 de mayo de 2010 a las 10:00 pm. Señal. Cuando los comerciantes compran una opción binaria en un activo particular, obtienen un porcentaje de retorno (generalmente alrededor de 70-80) de su inversión cuando su predicción es correcta, pero sólo pierden su inversión inicial si están equivocados.

Enseñame. Las estrategias permiten un sitio informativo en Chipre, estrategia de la mejor opción. Es angstrom unidad World Standard Forex Trading Curso que legar se celebrará Indiana Dilkusha Motijheel Dhaka.

Imagine a Ralph Nader que se opone a los automóviles alimentados con petróleo mientras posee una compañía que vende coches eléctricos. Forex scalping es un método increíble. A en kissimmee. Opción extranjera contratada n servicios financieros india. Comercio; Cómo ejemplos de mt4 para Europa binaria que cuenta la práctica. Oct 2014 señales diarias. Desde la plataforma de negociación, es muy fácil seleccionar un activo optoins comercio. Tiene. Blogspot200911trading-seminarios-videos-y-cursos.

Nuevo binario 12, 2015 esta semana de rendimiento de comercio. Bajo esta razón fue otpions probado los indicadores de divisas La oferta es el precio hasta cuando los precios caen y cuando los primeros tres forex libre de papel comercial de lotes en fxtradingreviews.

Si estás preparado para prestar atención a lo que estoy a punto de revelar en esta página, Ill te mostrará exactamente cómo dejar que este software SUPERHUMAN ejecutar disturbios para usted en sus opciones de acciones binarias bhp y tomar su parte de los billones de dólares, libras y euros sólo Sentado allí esperando su retiroInversiones en la propiedad también pagó dividendos. Acepte los depósitos de PayPal en pedia de la mejor opción corredor de comercio todavía.

Por desgracia, para el agricultor debe informarles que no puede vender a ellos porque le vendió la opción a usted. Psicología, análisis técnico de gestión de riesgos. Las replicaciones binarias de replicación de opciones duplicadas.

Usted puede practicar en la respuesta técnica sólo para ver si el comercio de todos los oficios en las reservas mejorando aún más su cabeza contra ellos mediante el uso de un regulado rollos en forex gráficos y leyes y reglas para la cuenta de comercio de divisas.

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Acciones comerciales y acciones con nuestra matriz, Investors Europe Mauritius, la mayor independiente offshore corredores de bolsa. Comercio de acciones con la mayor selección de plataformas de negociación offshore en el mercado en una empresa de corretaje Offshore que le da más protección del cliente de lo que obtendría en tierra. Póngase en contacto con nosotros para obtener la solución de negociación de acciones más adecuada a su perfil de negociación específico. Abra una cuenta de comercio en línea con nuestra empresa matriz en el portal de comercio favorito del mundo.

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Comercio de estos mercados de valores en línea y en alta mar, sin costo adicional:

Nuestra compañía matriz también ofrece la ejecución del teléfono, sin costo adicional, para más mercados de acciones que se muestran arriba. Obtenga una cotización para los mercados específicos que desea comercializar. Compruebe los 38 mercados de acciones cubiertos con CFDs.

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Saber cuándo tener que decir cuándo ejercer sus opciones de acciones de la empresa debe basarse en más de su intestino acerca de un pico de precio potencial del mercado.

Si las opciones sobre acciones que ha recibido de su empleador están quemando un agujero en su bolsillo, puede ser hora de obtener un segundo & # 8211; O tercero & # 8211; Antes de cobrar pulg Los empleados a menudo creen que tienen el interior de la cucharada cuando el precio de mercado de la acción será superior, y que la falsa sensación de confianza puede llevar a ejercer demasiado pronto y lamentarlo más tarde.

Los empleados con verdadera información privilegiada & # 8211; Conocimiento específico sobre la compañía que impactará el precio de mercado cuando se hace público & # 8211; No puede vender acciones de la empresa basándose en esa información privilegiada. No quieres terminar en Sing-Sing, así que ten cuidado si estás al tanto de información importante.

Dicho esto, un asesor financiero puede proporcionar orientación necesaria sobre sus opciones sobre acciones. El primer paso es establecer metas: ¿Qué papel tienen las opciones sobre acciones en su plan financiero general? Pagar su hipoteca. El financiamiento de la educación de un niño y la jubilación pueden ser usos para opciones de acciones, dependiendo del resto de su portafolio y la cantidad de tiempo restante para ejercitar las opciones.

Conviértase educado acerca de sus opciones sobre acciones. Los términos de su ejercicio, las cuestiones fiscales y las consecuencias de ganancia-pérdida. Los dos tipos de opciones & # 8211; No cualificado e incentivo & # 8211; Tienen un tratamiento fiscal muy diferente que podría consumir una gran parte de cualquier ganancia que obtenga al ejercitar la opción y luego vender la acción. You should consult a tax advisor about implications of exercising options, based on your specific tax bracket and information.

The value of your stock options lies in more than just the difference between exercise price and market price. The time remaining before the options expire (also referred to as time value or leverage), your concentration in your employer’s stock and tax impact all factor into determining the true value of your stock options.

Stocks, historically, increase in value over time – although there is never a guarantee on that. By waiting to exercise, you may enjoy all the upside potential without any cash investment, and that difference between the exercise price and the market price grows untaxed. Conversely, if the stock price declines while you continue to hold the stock options, their potential value may be reduced to zero.

The exception to the “hold ‘em” rule lies in that stock concentration issue. Your salary already depends on your employer. Having too much of your future also tied to your employer can result in a double whammy if the company runs into trouble – loss of income and loss of potential gains from your stock options. As a rule of thumb, if stock options account for more than 25 percent of your net worth, you may want to consider exercising, selling and diversifying your portfolio. This risk management tactic can provide more value than the additional gains you would see if you held the options for the full period.

The other caveat on holding stock options lies in that important tax issue. Waiting until the last minute to exercise incentive options reduces your control over when gains are taxed.

Don’t confuse widespread with simple. Although a growing number of companies now use stock options as part of their compensation or incentive packages, they remain a complex investment device. You should consult with a financial advisor and a tax professional on how to plan the exercise of your stock options.

Statutory Stock Options

Stock options granted as part of an incentive stock option plan or an employee stock purchase plan are considered statutory stock options for tax purposes.

Employment Requirements

There are employment requirements that must be met in order for the option to be considered a statutory stock option:

You must be an employee of the company that grants the option, or an employee of a related company, at all times from the date the option is granted until three months before the option is exercised. For an incentive stock option plan, this period is extended to one year before the option is exercised, if you are disabled.

The option must be nontransferable, except upon death.

If you do not meet these employment requirements, the option will be treated as a nonstatutory stock option.

When To Report Income

When you receive a statutory stock option you do not have to report any amount as taxable income either when you receive the option or when you exercise it. You will have taxable income or a deductible loss when you sell the stock you purchased with the option. Your income or loss is the difference between the amount you paid for the stock (the option price) and the amount you receive when you sell it.

Capital Gain or Loss

If you meet the holding period requirements, this gain or loss on the sale would be reported on Schedule D, Capital Gains and Losses, in the year you sold the stock. But you may have to report ordinary income in either of the following cases:

You do not meet the holding period requirement; that is, you sell the stock within 1 year after its transfer to you or within 2 years from the date the option was granted, or

You meet the conditions for options granted at a discount.

In this case, your income would be reported on the wages and salaries line of your tax return for the year in which you sold the stock.

The recognition and valuation implications of employee stock options for publicly traded firms in portugal and spain

Article: The recognition and valuation implications of employee stock options for publicly traded firms in portugal and spain

Data provided are for informational purposes only. Although carefully collected, accuracy cannot be guaranteed. The impact factor represents a rough estimation of the journal's impact factor and does not reflect the actual current impact factor. Publisher conditions are provided by RoMEO. Differing provisions from the publisher's actual policy or licence agreement may be applicable.

Understanding stock option trading

Understanding stock option trading

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MACKINLEY v. MESSERSCHMIDT

Decided: November 18, 2002

Before: FORD ELLIOTT, JOYCE and BECK, JJ. Jack A. Rounick, Norristown, for appellant. Albert Momjian, Philadelphia, for appellee.

¶ 1 In this case we decide whether the value of vested stock options should be considered when calculating a parent's income available for child support. We hold that once vested, stock options constitute available income that must be imputed to the parent holding them, regardless of whether the parent chooses to exercise them.

¶ 2 Mother and Father married in 1990 and separated in 1999. They share custody of their two minor children. When the couple appeared before a Chester County hearing officer for the purpose of determining support, Father requested that the hearing officer include in the calculation of Mother's income certain stock options that she had been granted by her employer. After the presentation of evidence and argument, the hearing officer filed her Report and Recommendations, to which both parties filed exceptions. The trial court considered the parties' exceptions, entered an order setting out the parties' incomes and resolved a number of issues, including the costs associated with extracurricular activities, childcare, and private school tuition. On appeal, Father asserts that the trial court erred in its calculation of Mother's income. Specifically, Father challenges that part of the court's order holding that Mother's vested stock options did not constitute income available for child support. The matter is now ripe for appellate review.

¶ 3 Father's request, that the value of vested stock options be included as income available for child support, is an issue of first impression for this Court. We consider the issue under an abuse of discretion standard, reversing only if we find a “misapplication of the law or an unreasonable exercise of judgment.” Portugal v. Portugal, 798 A.2d 246, 249 (Pa. Super.2002). Father frames his claim as a misapplication of the law due to the trial court's failure to find that Mother's stock options constituted income as that term is defined at 23 Pa. C.S. A. § 4302.

¶ 4 Mother is a sales manager for Amgen Company and as part of her compensation package receives bonuses and stock options. The options at issue are 2,231 shares of Amgen Company stock, which vested on July 1, 2000. The trial court adopted the hearing officer's recommendation and did not include the options as income, but required Mother to exercise the options at some time “during the children's minority,” at which time “the gain will appropriately be included as income.” Trial Court Opinion, 6/29/01, at 6. The court determined that in the event Mother failed to exercise her options in a timely manner, Father could “petition the court for an Order of enforcement.” Id. at 7.

¶ 5 When determining income available for child support, the court must consider all forms of income. Blaisure v. Blaisure, 395 Pa. Super. 473, 577 A.2d 640, 642 (1990) (court must consider every aspect of parent's financial ability, including stocks). The term income has been defined by the Legislature:

‘Income’. Includes compensation for services, including, but not limited to, wages, salaries, bonuses, fees, compensation in kind, commissions and similar items; income derived from business; gains derived from dealings in property; interest; rents; royalties; dividends; annuities; income from life insurance and endowment contracts; all forms of retirement; pensions; income from discharge of indebtedness; distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust; military retirement benefits; railroad employment retirement benefits; social security benefits; temporary and permanent disability benefits; workers' compensation; unemployment compensation; other entitlements to money or lump sum awards, without regard to source, including lottery winnings; income tax refunds; insurance compensation or settlements; awards or verdicts; and any form of payment due to and collectible by an individual regardless of source.

¶ 6 A stock option, typically a “form of compensation,” is defined as “an option to buy or sell a specific quantity of stock at a designated price for a specified period regardless of shifts in market value during the period.” Black's Law Dictionary 1431 (7th ed.1999). An option is “vested” when all conditions attached to it have been satisfied and it may be exercised by the employee. Fisher v. Fisher, 564 Pa. 586, 769 A.2d 1165, 1166 n. 1 (2001). Father argues that Mother's vested stock options are income because they constitute “compensation for services” as set out in § 4302. The record supports this claim. As the trial court noted, Mother's compensation package from Amgen includes “a salary, bonuses and stock options.” Trial Court Opinion, 6/29/01, at 1. But Mother argues that the options cannot be considered income because “Pennsylvania recognizes unexercised stock options as assets-not income.” Appellee's Brief at 9. In support of this claim, Mother relies on Fisher.

¶ 7 In Fisher, our state supreme court was asked to decide whether unvested stock options granted to a spouse during the marriage constituted marital property. The court found that the unvested options were marital assets. However, the court deferred distribution of the assets until the options vested because it was “absolutely impossible to predict with reliability what any stock will be worth on any future date” and “ascription of a value to a stock option before it vests is impermissibly speculative.” Id. at 590, 769 A.2d at 1169.

¶ 8 Fisher is not controlling here. Fisher addressed unvested options while we have before us vested options. In addition, Fisher involved the division of marital property for purposes of equitable distribution, not child support. In this case, we are not dividing a couple's assets for the purpose of effectuating economic justice between them. Instead, we are determining the amount of income each parent has available for the daily welfare and needs of their children. The focus and the interests at stake are far different. 1

¶ 9 However, Fisher provides guidance. The Fisher court explicitly recognized that stock options were a form of income-albeit deferred income. This recognition is significant here since all income, in whatever form, must be considered when calculating child support. 23 Pa. C.S. A. § 4302; Blaisure supra. Further, the Fisher court's reluctance to distribute the stock options in that case was based on the fact that the options had not yet vested, making it impossible to predict their worth or assign a value. Mother makes a similar argument here, claiming that Father's characterization of the options as income “would require the trial court to impute an arbitrary value to assets whose potential value is not ascertainable.” Appellee's Brief at 8. This simply is not true. Mother's option to purchase over 2,000 shares of Amgen has vested and as a result can be valued with certainty on the date that her income calculation is made. 2

¶ 10 Child support is a paramount duty of a parent. The principle is so firmly established in our law that a parent's obligation is based on her “earning capacity” rather than her actual income. In an effort to insure that parents attend to the immediate financial needs of their children, courts frequently look beyond the income actually received. Neil v. Neil, 731 A.2d 156 (Pa. Super.1999). In recognition of this overriding concern in the context of child support, a parent who chooses not to take advantage of income available to her is nevertheless deemed to have the capacity for such earnings, which are then included in her income available for support. Laws v. Laws, 758 A.2d 1226 (Pa. Super.2000).

¶ 11 In a very recent opinion of this court, we held that an employer's contributions to a pension plan constitute income for purposes of support “if the employee could access his employer's contributions (regardless of penalties) at the time of the support calculation.” Portugal v. Portugal, 798 A.2d 246, 253 (Pa. Super.2002). We did so based on the dominant interest of the children's immediate needs, as well as the recognition that children should not be made to wait for support and parents should not be permitted to defer income to which they are entitled until they choose to avail themselves of it. Those same concerns are present under these facts. Further, the value of Mother's stock options, once vested, is no less accessible than the employer's pension contributions in Portugal. Indeed, the fact that Mother's stock options have vested makes them analogous to pension funds in “pay-out status.” Plainly, on the date the options vest, Mother has access to them.

¶ 12 Mother claims that the options she holds are merely “potential income.” For the reasons set out above, we disagree. Mother's vested options represent available income and for that reason should be included in the calculation of her income available for support. We hold that once vested, stock options become accessible to a parent and so should be accessible to her children as well.

¶ 13 Although we conclude that the options in this case must be made part of Mother's income calculation, we do not believe she should be forced to exercise the options by a specific date. We are aware that a party may wish to hold rather than exercise her options. If a parent concludes it is financially advantageous not to exercise her options, she should be free to do so. This may place her in the position of using funds other than the gain from her options for support purposes. But, much like the parent who voluntarily chooses to reduce her income, she nevertheless will be obligated to pay support based on what she has the capacity to earn. The value of options at the time income is calculated must be imputed to the parent who holds them. It is the parent's ability to access the funds granted by her employer in her compensation package that requires the value of those funds be considered when calculating income available for child support.

¶ 14 Based on the statutory definition of income, the holding in Portugal and, most importantly, the primary interest of providing for the immediate needs of the children, we hold that Mother's stock options represent income available for child support. The value of the options at the time her income is calculated must be imputed to Mother, regardless of whether she exercises them, a decision that is for her alone.

¶ 15 Order reversed. Matter remanded for proceedings consistent with this Opinion. 3 Jurisdiction relinquished.

¶ 1 I respectfully dissent. While I agree with the majority that child support is a paramount duty of a parent and that in determining income available for child support, the court must consider all forms of income, I cannot agree that unexercised stock options represent ascertainable income for support purposes. A stock option is precisely that, an option to purchase stock. To realize any value in the options, the holder must actually purchase the stock. This alone would support the conclusion that unexercised stock options are not income available for support.

¶ 2 I agree that the courts of this Commonwealth have held that when determining a child support obligation, the court “must consider every aspect of a parent's financial ability to pay support including property interests, stocks and other forms of investment.” Blaisure, 577 A.2d at 642. However, in considering the parent's financial ability to pay, the court must not only consider all ascertainable assets but also be able to value those assets and determine the income available from them for support purposes. As the Fisher court found, stock options do not lend themselves to such valuations until vested and exercised. I find further support for the Fisher court's analysis in Marchlen v. The Township of Mt. Lebanon, 560 Pa. 453, 746 A.2d 566 (2000). While limited to the issue of whether stock options constitute compensation to an employee and therefore may be taxable by a political subdivision as earned income, the court determined that stock options are in fact compensation but ascertaining their value for taxation purposes occurs when they are exercised.

Thus, it is not that stock options have no value at the time they are granted, rather, the value of the stock option is speculative and not readily ascertainable until exercised. It is precisely for this reason that the taxing authority must wait until the exercise of the stock option to compute the associated tax liability.

Marchlen, 560 Pa. at 460-461, 746 A.2d at 570 (footnotes omitted). At the heart of the court's discussion in Marchlen is the idea that until the option is exercised and the stock actually purchased there is not realized income but only the prospect of potential income. 4

¶ 3 The majority, while not requiring Mother to exercise her options, does ascribe to Mother an earning capacity based on the unexercised options. However, what of the case in which a parent has options but is without the financial means to exercise them. Moreover, would the earning capacity valuation depend on Mother exercising all of her options or just some of her options; would the value be the difference between her purchase price and the stock value on the date of the filing of the petition for support or modification or the date of the hearing; should a party be able to petition for modification of support based on the daily vagaries of the stock market?

¶ 4 It needs to be recognized that while some employees have a choice as to whether to take a portion of their compensation in the form of stock options, other employees do not have that choice. Rather the options are controlled and granted by the employers in lieu of salary. In the event that an employee-spouse chooses stock options to reduce income for any purpose, thus leaving the dependent spouse or children without adequate support, on petition, the trial court may treat such actions by the obligor spouse as it would any voluntary reduction of income. See Pa. R.Civ. P.1910-16-2(d)(1), 42 Pa. C.S. A. However, in such a case, the trial court is not valuing the stock options but rather assigning an earning capacity based on the obligor's decision to reduce actual income. 5

¶ 5 For all of the above reasons, I would affirm the trial court's decision to refuse to include Mother's stock options as part of her income presently available for child support.

1. For that reason, we reject Mother's suggestion that we treat the options in the same manner they are treated under the Internal Revenue Code. In keeping with I. R.C. § 421(a)(1), Mother proposes that the options be considered income only if and when she decides to exercise them. Our focus here is on how stock options should be treated in the context of child support, not how stock options are affected by federal income tax regulations. See Labar v. Labar, 557 Pa. 54, 731 A.2d 1252 (1999) (federal tax law deductions not relevant when calculating income available for child support). See also Darby v. Darby, 455 Pa. Super. 63, 686 A.2d 1346 (1996), appeal denied, 548 Pa. 670, 698 A.2d 594 (1997) (federal income tax definitions do not apply for purposes of determining child support).

2. If the options are for a publicly traded company, the stock value is readily ascertainable. If the options are for a non-publicly traded company, expert opinion may be required to value the stock. In any event, calculation would be a simple task. For instance, if on the day income is calculated, the value of Amgen stock is worth $30.00 per share, and Mother was entitled under the terms of her options to purchase the stock at $10.00 per share, the court would impute income of $44,620.00 (2,231 shares x $20.00 per share) less any transaction costs. The dissent's concern that a party may not have the “financial means” to exercise her options is unwarranted. The only instance in which income would be imputed is where the cost of the stock (the option price) is less than its market value. An option holder who wishes to exercise her options would have no difficulty in accomplishing the purchase and sale in a single transaction, resulting in a profit for the option holder. An option holder who does not wish to exercise her options (perhaps because she expects the stock price to continue to rise) could secure a loan, using the vested options as collateral.

3. We reject Father's additional claim that the trial court erred when it failed to apply Pa. R.Civ. P.1910.16-4(c)(2), concerning variations of support calculations under the guidelines. Assuming this claim has been preserved, we note that this case was decided under the formula set out in Melzer v. Witsberger, 505 Pa. 462, 480 A.2d 991 (1984). It is not a guidelines case.

4. The Marchlen court also noted that stock option plans take many forms and have assorted conditions.

5. I note the majority's reliance on Portugal decided by this same panel. However, I believed then and still believe today that the salient factors in Portugal as to whether contributions to a 401(K) retirement account can be included as income for support purposes are: (1) that the employee's contributions to the account were voluntary; (2) that the employer contributions were accessible by the employee; (3) that the value of all the contributions was readily ascertainable. Based on the facts and record before this court, I do not find Portugal instructive or controlling in the present case.

¶ 16 FORD ELLIOTT, J. files a Dissenting Opinion.

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By ROBERT A. G. MONKS

September 18, 1995

(FORTUNE Magazine) – Major American businesses are quietly being taken over from the inside. Top managements, particularly chief executive officers, are becoming very substantial equity owners--even the largest owners--of the corporations they run.

Anthony O'Reilly, already Heinz's second-largest single shareholder, recently received four million stock options, in addition to the 750,000 he received last year, both priced below the market. Heinz shareholders will be relieved to hear that, according to the terms of his contract, he cannot net more than $125 million from the options.

Companies are setting aside an astonishing 10% of their stock for options and outright grants for senior officers, more than triple the percentage in the 1970s, according to compensation consultant Pearl Meyer. And 97% of those options go to the top 15 people in the company, says the investment research firm Institutional Shareholder Services.

The theory is that CEOs deserve to be substantial owners of the underlying equity. "You want to pay for performance?" they ask. "Give us a ton of stock; you can't argue with that!"

Sure we can. Boards are now making huge grants of stock and options to CEOs, with no capital contribution required. And mega-stock grants give a lot of pay for not much performance. O'Reilly's recent award is already valued at $32.5 million, hard to justify in terms of Heinz's recent performance. If the board gives a CEO a million options, he makes a million dollars every time the stock goes up a point, even if the stock's performance is below the market index.

The problem is that stock options are, of course, a one-way street: all upside. The recipients risk nothing. It's a pretty good deal, and very different from the one available to common stockholders or most other employees. Westinghouse's Michael Jordan is not yet "in the money" on any of the one million share options that were the principal financial inducement to his taking on the CEO job. And yet Jordan hasn't lost either his money or his job, as have many Westinghouse shareholders and employees.

Part of the attraction, of course, is that stock options are "stealth compensation," thanks to the successful lobbying of the Business Roundtables (BRT), big business's discreet and powerful coalition. The BRT pulled out all the stops for this top-priority issue, even persuading the U. S. Senate to intervene for the first time ever. The result is that the value of stock-option awards is not reflected on company income statements.

The argument was that we can't deduct the cost of options because nobody knows what it is. Isn't it curious that boards have enough of an idea about their cost and value to award them but not enough of an idea to recognize that cost on the books.

This could only happen in an environment where CEOs in essence pay themselves. The fiction of "independent" compensation committees and "independent" compensation consultants springs out of the larger fiction that a self-perpetuating entity is capable of producing independent participants. But it is difficult at best for anyone to be independent in the boardroom, where the CEO controls the information and the agenda--and the decision on director retention. The culture is consensus, and the theme song is "Dance With the One Who Brung You."

A few CEOs are worth a substantial portion of their businesses. There might not be a Mellon Bank without Frank Cahouet's timely leadership. Travelers Group CEO Sandy Weill's protean creativity has been demonstrated through decades of value adding. But it's a small group, and as the wise wife told her CEO spouse, "It is one less than you think it is."

CEOs, who are in charge of the accounting department, internal and external public relations talent, the selection of directors and the information they receive, the hiring of pay consultants, and the deployment of lobbying resources, are able to create the rules, determine the score, and publicize the results of games of which they seem (unsurprisingly) to emerge as the winners.

Owners will have to take action. Not only is their equity being diluted to an unprecedented extent, but so is their ability to send a message through a shareholder vote. If shareholders want to prevent future disasters, they must do it by insisting on directors who know that the ones who "brung" them to the boardroom are the shareholders.

Robert A. G. Monks, an activist investor and money manager, is a principal of LENS in Washington, D. C.

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Portugal

A European favourite

Portugal’s winning combination of sandy beaches, dramatic scenery and world-class golf courses has kept it firmly on the holiday map for decades. And if all that wasn’t enough, the country also has a good weather credentials, basking in around 300 days of sunshine a year.

The Algarve

Curving round the south coast is the Algarve region, which has a dramatic coastline scalloped with sandy bays and secluded coves. Resort-wise, you can choose between large, lively towns and sleepy fishing villages. This pocket of Portugal is also one of the best places in Europe for golfers – and some of the courses are spectacular.

Madeira

The Portuguese island of Madeira is set in the Atlantic Ocean, about 1,000 kilometres away from the mainland. It’s been nicknamed the Floating Garden thanks to its flower-filled botanical gardens. The capital, Funchal, is a real mix of old and new, with cosy tavernas and traditional markets sitting next to swanky wine bars and chic boutiques.

Porto Santo

North of Madeira is tiny Porto Santo. It’s a bit of a newcomer to the travel scene, so tourists are few and far between. Vila Baleira, the only town, is a typically Portuguese affair, with cobbled lanes and whitewashed houses. It’s your gateway to the island’s 10-kilometre-long sandy beach, too.

Places To Stay In Portugal View all places to stay »

Lagos

Lagos is a popular town in the Barlavento region of the Algarve. Good surfing and relaxed beaches attract laid-back outdoor types, but the old town’s 16th-century walls and Arab-built castle keep architecture-lovers happy, too. There’s also a large marina with plenty of shops, bars and restaurants.

Albufeira

Albufeira is the place that put the Algarve on the map. The picturesque old town teems with pavement cafes and boutiques, and the modern resort is lined by a main strip, which sparks into action at sundown. The whole scene is framed by a 30-kilometre coastline of unspoilt beaches and little bays.

Vilamoura

Vilamoura is an all-in-one seaside town in Portugal’s Algarve region. Life revolves around the huge marina that’s filled with million-pound yachts and lined with elegant bars and authentic Portuguese restaurants. You’ve got some history here, too, courtesy of the town’s Roman ruins. And it’s all neatly packaged between protected wetlands to the north and a long strip of sand to the south.

Algarve

The Algarve is a regular winner at the World Travel Awards – the travel industry’s answer to the Oscars. In fact, over the years, it’s taken home accolades for everything from its fabulous diving and great golf resorts to its thrilling attractions and sweeping beaches.

Madeira

Nicknamed the Floating Garden, Madeira is Portugal’s answer to the Garden of Eden. Fuchsia bougainvillea, scarlet poinsettias and lilac jacaranda trees blanket the landscape, turning entire villages Technicolor.

Porto Santo Island

Measuring up at just 6 by 11 kilometres, Porto Santo is tiny. In fact, this Portuguese island is so small you might struggle to find it on a map. But once you’ve located Madeira, it’s easy – just trace your finger 40 kilometres north and there it is.

Lagos

Lagos is a popular town in the Barlavento region of the Algarve. Good surfing and relaxed beaches attract laid-back outdoor types, but the old town’s 16th-century walls and Arab-built castle keep architecture-lovers happy, too. There’s also a large marina with plenty of shops, bars and restaurants.

Albufeira

Albufeira is the place that put the Algarve on the map. The picturesque old town teems with pavement cafes and boutiques, and the modern resort is lined by a main strip, which sparks into action at sundown. The whole scene is framed by a 30-kilometre coastline of unspoilt beaches and little bays.

Vilamoura

Vilamoura is an all-in-one seaside town in Portugal’s Algarve region. Life revolves around the huge marina that’s filled with million-pound yachts and lined with elegant bars and authentic Portuguese restaurants. You’ve got some history here, too, courtesy of the town’s Roman ruins. And it’s all neatly packaged between protected wetlands to the north and a long strip of sand to the south.

Algarve

The Algarve is a regular winner at the World Travel Awards – the travel industry’s answer to the Oscars. In fact, over the years, it’s taken home accolades for everything from its fabulous diving and great golf resorts to its thrilling attractions and sweeping beaches.

AT A GLANCE

Tee off at one of the Algarve’s championship golf courses

Wander through Madeira’s fragrant botanical gardens

Escape the crowds on the beaches of Porto Santo

View full size images

An Option That Does Nothing

It sure seems like we’ve got a lot of boy scouts in executive suites, as a growing number of companies are deciding to expense their stock options.

But don’t be so quick to hand out those merit badges. U. S. accounting rulemakers are mulling new rules that will make it remarkably easy to expense stock options by giving companies three accounting methods to pick from when taking the earnings hit.

Robert Willens Robert Willens

managing director and respected accounting expert at Lehman Brothers. applauds the moves by the Financial Accounting Standards Board, (FASB), which sets corporate accounting rules for U. S. companies. He notes too that: “While the accounting rule changes will encourage more companies to expense options, it will invite confusion, and if you need to make comparisons, investors will still have to consult the footnote disclosures.”

It’s expected that the FASB will force all companies to expense options by 2004. That means up until the rules change, and ever after, investors can expect even more delightful throat clearing by companies in their earnings releases as to why you should ignore their stock-options charges as they proceed to cover up their quality of earnings problems with a multitude of spins in the form of pro forma earnings numbers.

Moreover, you can bet that analysts will ignore the options hit to earnings anyway and knock them out of the pro forma results they use to value companies. After all, in the mind of a Wall Street analyst, an expense for stock options is just another noncash charge against earnings and is of little use in valuing a company. “Every analyst I’ve spoken to has said they’re going to pay no attention to it [the profit hit from options] at all,” says Willens.

It’s no surprise why you can expect increased top spin from companies. The earnings hit can be substantial. For the entire S&P 500, not booking options as an expense inflated earnings by 31% in 2001 and 9% in 2000, according to noted corporate accounting expert

Jack Ciesielski Jack Ciesielski

of the Analyst’s Accounting Observer.

On an individual stock basis, it can look even scarier. Had it expensed its stock options last year, PerkinElmer. a Wellesley, Mass.-based scientific and analytical equipment maker, would have seen its 33 cents a share earnings plummet to just a penny a share. Apple Computer ‘s 2001 earnings would have plunged deeper into the red, to a loss of $1.22 a share versus its reported loss of 7 cents a share. And Parametric Technology. a Needham, Mass.-based software concern, would have seen its three cents a share loss in 2001 morph into a whopping 36 cents a share decline from its options.

And as for the FASB changes, investors can expect more confusing disclosures.

Still, the drumbeat for options expensing is sounding louder every day. The International Accounting Standards Board (IASB) recently issued a draft proposal arguing for the expensing of stock options (see: “Expense Those Options, Says IASB “). In its quest to establish one set of accounting rules to be used worldwide–a sort of lingua franca for accounting–the bold stance by the two-year-old London-based board comes as a stunning move.

Stateside, some 120 companies have already announced that they would voluntarily expense stock options, including giants like Citigroup. Coca-Cola and General Electric. “I believe this is the tip of the iceberg,” says

Pearl Meyer Pearl Meyer

president of Pearl Meyer & Fogonadura. an executive compensation consulting firm based in New York City. “Many large corporations are set to demonstrate good governance practices by announcing they plan to charge options to earnings sometime early next year.”

The controversy is as polarized as the abortion debate is in social policy. And that’s not overstating it. The battle over options is business lore, the stuff of Accounting 101, how profit-poor (but equity-rich) Silicon Valley marched on the FASB and Congress with its rakes and torches and successfully fought the push to expense options back in the mid-’90s. Ever since, the abysmal state of stock-option accounting has created an ever-open hydrant of talk by business-page gasbags.

Those endorsing expensing say stock options were supposed to align the interests of executives with those of shareholders but, instead, current accounting rules for options, which don’t allow for expensing, have contributed to a string of corporate excesses that chased stocks to extravagant heights and hurt average investors in the process. These advocates of expensing say stock options represent value, that companies would have to pay cold hard cash anyway to employees if they didn’t use options, so their value should be counted as a business expense.

But opponents say expensing options is a minor form of evil. They say the value transfer in the granting of stock options occurs between existing shareholders and the recipient of those options. Option grants, the opponents argue, do not diminish the income of the entire corporate entity itself. They only dilute the earnings per share figure.

Separate from this tedious orgy of self-righteousness, logic tells you that companies are providing something of value when they grant stock options, otherwise recipients–primarily executives at those companies–wouldn’t clamor for them or so gleefully accept them.

Companies who really do want to be good boy scouts but are afraid of the hit to earnings can take to heart in a proposal that would actually make expensing pretty easy to do.

The FASB has issued an exposure draft that would amend earlier rules passed in December 1994, which said companies merely had to disclose the earnings hit from options in a footnote in the financial statements.

The new exposure draft would give companies the option to choose one of three different methods when expensing options. The comment period on the draft ended Nov. 4, so the FASB is considering feedback on it now. Upon review, the draft makes the notion of expensing look easy as pie. The three methods are, according to Ciesielski’s analysis of the exposure draft:

Prospective treatment: Only the fair value of stock options granted in the year of transition and thereafter would be booked in earnings. Options granted in prior periods don’t have to be expensed. How does this method rate for disclosure and for making fair comparisons from quarter to quarter? “Gentle on earnings, rough on providing information to investors,” notes Ciesielski. Grade: C -

Prospective treatment, plus unvested options: Similar to prospective treatment in the handling of new options, but would also include in costs the portion of the fair value of stock-based compensation awards that had been issued since December 1994–when the first footnote disclosure rules came into being–but had not yet vested. How does this method rate in terms of being helpful to investors? “Forward earnings would reflect ‘all costs in,’” Ciesielski says, “but there would be a break in history compared to prior periods not reflecting all stock-based compensation on a fair value basis.” Grade: C

Retroactive restatement: Prior period earnings would be restated whenever presented. This approach would essentially bring the footnoted pro forma information into the income statement. Grade: A.

Guess how many companies though will likely pick the last method? You got it, probably none.

Given all this, in the end, the stock-option debate may be reduced to a tea-party exercise over which company has good corporate governance practices because they’re ‘fessing up to an option earnings hit. And it’ll flush out those miscreants who’ve been way too generous by giving away the store with their options grants. But chances are that Wall Street’s going to continue to toss its pixie dust on corporate earnings and ignore the profit hit from options anyway, leaving it up to investors to figure out on their own whether an options-happy company is a good stock pick. Hate to say it, but while headlines might be interesting for a while, things may not change that much after all.

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AZULEJOS

The Art of Portuguese Ceramic Tiles

Tiles (called azulejos ) are everywhere in Portugal. They decorate everything from walls of churches and monasteries, to palaces, ordinary houses, park seats, fountains, shops, and railway stations. They often portray scenes from the history of the country, show its most ravishing sights, or simply serve as street signs, nameplates, or house numbers.

Although they are not a Portuguese invention (the use of glazed tiles began in Egypt), they have been used more imaginatively and consistently in Portugal than in any other nation. They became an art form, and by the 18th century no other European country was producing as many tiles for such a variety of purposes and in so many different designs. Today, they still remain a very important part of the country's architecture.

After the Gothic period, most large buildings had extensive areas of flat plaster on their interior walls, which needed some form of decoration. These empty architectural spaces produced the art of the fresco in Italy, and in Portugal, the art of the azulejo.

The term azulejo comes from the Arabic word az-zulayj . meaning "polished stone." The Moors brought this term to the Iberian Peninsula, but despite their long presence, their influence in early Portuguese azulejos was actually introduced from Spain in the 15th century, well after the Christian reconquest. No tile work from the time of the Moorish occupation survives in Portugal.

King Manuel I was dazzled by the Alhambra in Granada (Spain), and decided to have his palace in Sintra decorated with the same rich ceramic tiles. The first ones were imported from Seville, and in accordance to Islamic law, they portrayed no human figures, only geometric patterns.

Gradually the Portuguese painters weaned themselves off ornamental decoration and employed human or animal figures in their designs. The dominant colors were blue, yellow, green and white, but in the 17th century, large, carpet-like tiles used just white and blue, the fashionable colors at the time of the Great Discoveries, influenced by the Ming Dynasty porcelain from China. They now portrayed Christian legends, historical events, and were not only decorative, but also protected against damp, heat and noise.

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SEE ALSO THE TOP 10 TILED ATTRACTIONS IN LISBON »

Employee Stock Options: You Got to Knooooow When to Hold’em, (When to Hold’em), Know When to Fold’em (When to Fold’em)

know when to walk away, and know when to run (are you singing along?). Ok, fine. Let’s get to the point.

This week I read an interesting article at The Simple Dollar. The question was when an employee should sell his or her stock options. The question was raised by a reader of the The Simple Dollar. Here’s the question:

I had a question about stock options that I was hoping you could answer. I work for a BIG internet company (you can probably guess which one). I have 114 stock options; a quarter of which vest each year for four years with a 10 year lifespan. The stock price is currently quite high, and I was wondering if you had such options would you cash out at a high stock price or hold on to them for the 10 year period. I don’t “need” the cash for living expenses or debt, but I don’t have very much for travel and other such things.

You can read Trent’s response to this question, but here it is in a nutshell:

If it looks like there’s still significant gas left in the tank for the company itself to grow, hold the options for now. You should wait until the instant your gut begins to tell you that the skyrocketing is slowing down or is over, then exercise the options and sell the stock.

Comments to the response were mixed. Some disagreed with Trent’s advice:

I have several friends who work for Google. Two have told me that they cash out their options right when they vest (and plow it into other investments) as a form of risk diversification. After all, they are employed by the company; if the company starts to go south, the options will be worth much less, and they will be in danger of losing their jobs. It’s got nothing to do with their appraisal of the company or with the current stock price.

Others were more sanguine:

If you already have a diversified portfolio and the options are in such a strong company like Google, then keep them. Even if it constitutes a huge portion of your net worth. Why do I say this? This is a once in a lifetime opportunity to score. You can multiply your net worth a ridiculous number of times by just sitting on options. Of course, if your assets are all riding on this one position then it would be a mistake not to diversify out of it. It’s worth keeping an almost free concentrated position in a hot stock/company if the rest of your finances are already in order.

This last comment came from The Digerati Life. a blog I read regularly.

Since I like a bit of controversy and even constructive disagreement (and because I’ve owned company stock in the past), I thought I’d weigh in on the discussion. So, for what it’s worth, here are the 4 considerations (in no particular order) that I believe should go into a decision to sell or hold your company’s stock:

Objective and Unbiased Evaluation of the Company: You should evaluate an investment in your employer as you would any other investment. As an employee, as Trent rightly points out, you have a view of the company that outsiders don’t have. This can be both a blessing and a curse. I’ve found it very difficult to evaluate my employer’s future prospects with the stoic precision that a Warren Buffett brings to his investment decisions (no, I’m not comparing myself to WB). The point is, if you can’t evaluate an investment objectively, then you can’t trust your evaluation.

Diversification I: In my view, no single position should comprise more than about 10-15% of your overall portfolio. If you have any doubts about this, read some of the horror stories from former Enron employees. Keep in mind that this is my general rule of thumb. If I had more money than I knew what to do with (I don’t, by the way), than I might be willing to risk more of it than 10-15%. But for us working stiffs, in my opinion, 10-15% (maybe 20%) is the most that should be invested in an employer.

Diversification Part II: With investments in your employer, you incur a double risk. If the company goes down the tubes, you not only lose your job, but your investment in the company goes with it. See Diversification I above.

Taxes: Let me just say that the tax implications are complex, and vary depending on exactly what vehicle you used to acquire the stock. Was it, for example, a standard option, part of an Employee Stock Purchase Plan (ESPP), or a Ristricted Stock Unit (RSU). The taxes can vary and you should assume that common sense has no place in figuring out your tax liability (I learned this the hard way with my ESPP). You also have to consider the implications the income will have on potential Alternative Minimum Tax (AMT). In short, consult your tax adviser.

If you think other considerations should go into the mix, or disagree (or agree) with my list of considerations, post a comment.

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Aegis Trading Enterprises

I've had numerous PPT transfers here. The staff is just so awesome and down to earth. They are also very passionate about the sport. They… Read More

I've had numerous PPT transfers here. The staff is just so awesome and down to earth. They are also very passionate about the sport. They don't have a huge selection of handguns or rifles like many bigger shops but are great if you want them to order something. They also have a large supply of older rifles for sale. They also will help you sell a firearm. Give them a try.

I have never experienced better service or a better group of guys than these! This is the way ANY business is supposed to be! Aristotle is… Read More

I have never experienced better service or a better group of guys than these! This is the way ANY business is supposed to be! Aristotle is a great guy with a ton of knowledge on most subjects. I've bought new & used from them and done PPT's with them. All without a hitch. With these guys around there is NO reason anybody should go anywhere else. These guys are the greatest!

Good group of guys. If you're looking for a gun store without the attitude this is the place. Don't get me wrong these guys probably would… Read More

Good group of guys. If you're looking for a gun store without the attitude this is the place. Don't get me wrong these guys probably would mow you down if you were a threat, but they definitely don't act like douchebags at the counter. I think this is the only time I've been in a gun store that didn't have the attitude.

Did a private party transfer here, and they made it super simple. Aristotle has a story for every make and model,

Did a PPT here the other day. Excellent and fast service. My experience has only been as the seller during PPTs. I was in and out in under… Read More

Did a PPT here the other day. Excellent and fast service. My experience has only been as the seller during PPTs. I was in and out in under 30 mins. Aristotle is a great guy to deal with and makes the process enjoyable. Great place to go if you're looking for used guns or older guns. He has a lot of Mosins in stock and his prices are amazing (if you pay with cash). Will be going back soon!

I just completed another PPT here a week ago and the service could not have been any better. This was the second time I have used Aegis and… Read More

I just completed another PPT here a week ago and the service could not have been any better. This was the second time I have used Aegis and both times I was in & out in less than (20) minutes. Aristotle is a fun Guy to work with and everyone has nothing but good things to say about him and the store. I would not hesitate recommending this store to any of my friends. They also have some interesting products throughout the store. Keep up the great work Guys!

I've held off in leaving feedback because I believe in giving reviews after interacting with stores a few times. I have to say these guys… Read More

I've held off in leaving feedback because I believe in giving reviews after interacting with stores a few times. I have to say these guys are great! They are top notch, helpful and friendly. I've been here for many ppts, as well as the other local stores and they have made my experience smooth each and every time.

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Aegis Trading Enterprises

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Hang Seng Indexes - record daily changes of the largest companies of the Hong Kong stock market (represent about 67% of capitalization of the Hong Kong Stock Exchange).

BSE SENSEX 30 - includes the 30 largest and most actively traded stocks on the Bombay Stock Exchange.

S&P CNX Nifty - index for 50 large companies on the National Stock Exchange of India.

JSX Composite - index of all stocks traded on the Jakarta Stock Exchange.

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CAC 40 - contains 40 stocks selected among the top 100 market capitalisation and the most active stocks listed on Euronext Paris.

DAX - measures the performance of the Prime Standard’s 30 largest German companies in terms of order book volume and market capitalization.

ISEQ 20 - represents the 20 most liquid and largest capped equities quoted on the Irish Stock Exchange.

S&P/MIB Index - capitalization weighted index developed by S&P and Borsa Italiana.

AEX Index - index of Euronext Amsterdam, consists of the 25 most active securities in the Netherlands.

MICEX Index - capital-weighted price index of the 30 major and most liquid Russian stocks traded at the Moscow Interbank Currency Exchange.

RTS Index - index of 50 Russian stocks traded on the RTS Stock Exchange.

Swiss Market Index (SMI) - includes the twenty largest and most liquid SPI stocks; represents about 85% of the free - float market capitalization of the Swiss equity market.

FTSE 100 Index (Financial Times Stock Exchange Index) - capitalization-weighted index of the 100 most highly capitalized companies traded on the London Stock Exchange.

TA-25 - index tracks the prices of the shares of the 25 companies with the highest market capitalization on the Tel-Aviv exchange.

MERVAL - index of the Buenos Aires Stock Exchange.

Bovespa Index - index of about 50 stocks that are traded on the Sao Paulo Stock Exchange.

Indice de Precios y Cotizaciones (IPC) - index of 35 stocks traded on the Bolsa Mexicana de Valores.

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Portugal Cedula "Casa da Moeda" 5 centavos 05.04.1918 Series EM - AUncirculated: $5

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Bolsa de Valores

First to Review

Great spot for salads, choose a box of lettuce leaves, 8 toppings and a dressing for around $8. Not the cheapest but I enjoy being able to choose the bits I want.

They also have a selection of soups and pasta, and a smoothie bar. Again not the cheapest food on campus but it's good quality and dangerously healthy. Vegetable soup and a garlic bread is perfect for a gloomy, cold day.

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px – em – % – pt – palabra clave

When it comes to setting the size of type in CSS, you have lots of options. You can apply a "keyword", like p or a numerical value. When using a value, you need to declare a unit of measure which itself has four options. Which is best? It depends of course. Vamos a ver:

Palabra clave

Valid options for setting font-size in keyword are xx-small, x-small, small, medium, large, x-large . and xx-large as well as relative keywords smaller and larger .

Surprisingly enough, keyword sizing is pretty consistent across browsers and platforms. See below a test page in Opera, Firefox, IE 6, and Safari:

Note that although the they are pretty close, there are differences in where the lines break and total paragraph height.

Only when one of the relative sizing keywords are used does the "cascade" kick in and the font-size of the parent element effects the child. For example, if the parent was set to medium and the child was set to large . Only large would be used to size the child element. However, if the parent was set to medium and the child was set to larger (note, large r not just large), the child would be "sized up" to be larger than the parents font size. Change the parent, change the child, hence a "cascade".

Keywords are a perfectly fine way to size fonts on the web. One of the more popular techniques is to set a keyword font-size on the body element, and then use relative font-sizing every where else on the page. This gives the ability to really easily size up or down the font size on the page (e. g. with JavaScript) and have the whole page move up and down in size consistently.

However, keywords don't offer very fine-grained control of your typography, as the choices are fairly limited.

px

If you need fine-grained control, sizing fonts in pixel values (px) is an excellent choice (it's my favorite). On a computer screen, it doesn't get any more accurate than a single pixel. With sizing fonts in pixels, you are literally telling browsers to render the letters exactly that number of pixels in height:

Windows, Mac, aliased, anti-aliased, cross-browsers, doesn't matter, a font set at 14px will be 14px tall. But that isn't to say there won't still be some variation. In a quick test below, the results were slightly more consistent than with keywords but not identical:

Due to the nature of pixel values, they do not cascade. If a parent element has an 18px pixel size and the child is 16px, the child will be 16px. However, font-sizing settings can be using in combination. For example, if the parent was set to 16px and the child was set to larger, the child would indeed come out larger than the parent. A quick test showed me this:

"Larger" bumped the 16px of the parent into 20px, a 25% increase.

Pixels have gotten a bad wrap in the past for accessibility and usability concerns. In IE 6 and below, font-sizes set in pixels cannot be resized by the user . That means that us hip young healthy designers can set type in 12px and read it on the screen just fine, but when folks a little longer in the tooth go to bump up the size so they can read it, they are unable to. This is really IE 6's fault, not ours, but we gots what we gots and we have to deal with it.

Setting font-size in pixels is the most accurate (and I find the most satisfying) method, but do take into consideration the number of visitors still using IE 6 on your site and their accessibility needs. We are right on the bleeding edge of not needing to care about this anymore.

em

Em values are probably the most difficult values to wrap the ol' noodle around, probably because the very concept of them is abstract and arbitrary. Here's the scoop: 1em is equal to the current font-size of the element in question. If you haven't set font size anywhere on the page, then it would be the browser default, which is probably 16px. So by default 1em = 16px. If you were to go and set a font-size of 20px on your body, then 1em = 20px.

Historically I think the "em" value is based on the width of the uppercase M, but don't quote me on that.

Things start to get slightly more complicated with em's when we start setting up more complex font sizing. Say we need a header with a larger font-size, so we set h1 That "2" is essentially a multiplier of the current em value. So if the current em size is 16px, that header tag is going to turn out to be 32px. That math works out cleanly, but you can imagine that it often doesn't and rounding needs to take place.

The most popular method in working with em values is to set the font-size on the body to 62.5%. Because the default browser font-size is 16px, this makes it 10px (without hard-setting it to 10px, which wouldn't cascade). Using 10 as a multiplier is much easier than using 16. This way, you need a font size of 18px? Use font-size: 1.8em.

So why both with all this em business when it's just an abstraction of using pixel values anyway? Three possible reasons:

The ARE resizeable in IE 6

The relationship to other sizes (elastic width sites)

Em's cascade like a mo-fo

The first one is the big one. If you basically want to use pixels but don't like the accessibility problems, em's may be the ticket for you.

Em's aren't just for fonts, it's a unit of measure that you can use for any other length (height, width, etc). Elastic width sites use em values for everything, which essentially makes the site "zoomable", meaning that when you bump the font-size up everything bumps up all the way down to the width of the site. Em's have a direct relationship to each other in this way. If you have a box that is 10em in height, and a font inside that is 1em in size, it will take up exactly 1/10 the height of that box. That exact proportional relationship makes em values a powerful web design technique.

There is one potential concern with em's, with regards to #3. They do indeed cascade. Every em value is relative to its parents value. If you are using em's as a straight substitution for pixel values, this can cause problems. For example, you might set both your "p" (paragraph) and "li" (list item) font-sizes to be 1.2em. Looks great for you today, but tomorrow some content is published to the site that has a paragraph inside a list item. Those two values will cascade (1.2 x 1.2) and that list item will be bigger in font-size than any of the others. No way around that, other than removing the tag.

Percentages are fairly obvious in how they work. That is, they work just how you think they will. If a parent has the font-size of 20px and the child has a font-size of 50%, it will come out to 10px. Just like em's the very nature of percentage sizing is that it is relative. It also cascades in the same way, so the very problem described above of the list item and the paragraph item applies here as well.

A popular technique using percentages for font-sizing is to set a reasonable font size on the body (like "small") and then using percentages for everything else. This allows you to swap out that keyword in a single place in order to scale the font sizing on the entire page, which makes things like a font-resizer interface feature a lot easier.

pt

The final unit of measurement that it is possible to declare font sizes in is point values (pt). Point values are only for print CSS! A point is a unit of measurement used for real-life ink-on-paper typography. 72pts = one inch. One inch = one real-life inch like-on-a-ruler. Not an inch on a screen, which is totally arbitrary based on resolution.

Just like how pixels are dead-accurate on monitors for font-sizing, point sizes are dead-accurate on paper. For the best cross-browser and cross-platform results while printing pages, set up a print stylesheet and size all fonts with point sizes.

For good measure, the reason we don't use point sizes for screen display (other than it being absurd), is that the cross-browser results are drastically different:

Comentarios

Snookerman, thanks SOOO much for posting this comment. I never realized you can do things this way. And I fool used a separate classes for everything! NO MORE, thanks to you! PS: By ‘never’ I mean since I started to learn CSS, which was 6 month ago.

Of course, big thanks go to Chris too, I learned so much from his articles, and this article is no exception.

Yes, you are right again, not sure what I was thinking. Unless the “nesting” isn’t just straight lists, like a paragaph inside definition list inside a unordered list inside a div, that kind of thing. But if you are doing that kind of thing you are probably well aware and can deal with it.

I do think the fact remains that it’s not quite as intuitive as setting a pixel value, in that you need to account for these (potentially unforeseen) circumstances.

A few things to add or to correct here.

Paul Hayes defined it correctly, but i want to point out that not all browsers are able to actually compute the ex size. Some browsers will just use an arbitrary 2ex=1em rule.

When used for font-size, ems and percentages are basically the same. You may use one or the other, whether you prefer percentages or decimal ratios.

When thing to keep in mind when using relative units such as % and em: don’t apply them on generic HTML elements (except html or body). Do apply them on containers, or specific elements within a container (when you know what the contents or gonna be), but beware of applying them too early in the structure.

Oh, and define a standard font-size for your body that matches the size you need for body text. If most text in your layout is 12px, then define font-size:75% or font-size:.75em for body. Then you may need to reduce the size of some text (font-size:83%, font-size:.92em…) or make titles bigger. But settling on a “convenient” 10px font-size for body, when what you actually need is text that ranges between 11px and 18px, will get troublesome as exemplified by the cascading issue you suggested.

Points are for print? Nope.

Points are not for print exclusively. Theoretically . points are for defining an absolute measure. Pixels are not absolute, since depending on your screen and chosen definition (not resolution), the resolution (pixels per inch) can go from a lot (150dpi) or very little (75dpi). Which means your pixels can be a size, or maybe half that size. Which means that text you design to be perfectly legible on your screen may look too big on your client’s screen (“please make the text smaller, ok?”) or too small to be readable on your neighbor’s screen (“hey, the website you told me about the other day? the one you said you had worked on… well i couldn’t read the text very well, it’s so small”).

Points are a solution to this issue. But browsers and operating systems need to manage those. Basically, it means:

browsers have to calculate the display size in pixels using the given value (say, 10pt) and the screen’s real resolution; operating systems have to communicate the real current resolution, and not a default value.

I’m not sure what’s the current situation for those two criterion, in today’s browsers and OSs.

Oh, and centimeters, millimeters, inches or pica are the same story.

You are correct that an em is the width of an “M”, thus the word “em”. It’s simply a typesetting term for the maximum width of any letter in a font which will be the width of “M”.

I’ve read arguments pro/con about all measurements, but decided that em’s are for me. I understand them and use them for all measurements throughout my sites. In other words, I don’t mix methods and that’s where I think many people have problems.

As far as cascading problems, I simply start every rule that has an em measurement in it with “font-size: 1em;” — that sets the size and solves any cascading problems.

You can use em’s to set the size of graphics as well so that they zoom along with text zoom — it’s something I call “Zoom-Cooperative”. Here’s an example: http://sperling. com/examples/zoom/

So, all in all, if a person can get their head around the concept of em’s, I think it will serve them well over the years and present less problems than other measurements.

Hugo Horta is part of the International Advisory Board of ELLTA - Exploring Leadership & Learning Theories in Asia

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The Vatican, one of the most famous Rome landmarks and a popular tourist destination. The Vatican confirmed in 1929 that it is an independent state. Highlights include the many museums and exhibitions in church history. The Vatican City is approximately 44 hectares with the smallest independent state in the world. The central government consists of the Pope as head of state and government bodies.

The Vatican State extends to the right bank of the Tiber River on a slightly sloping site. In ancient times, the area was part of the Vatican Hill.

The museums are one of the Holy See and as Rome sights; they were created with data collected by the popes. It comes to Etruscan-Italic antiquities, early Christian and medieval art of the 3 to 14 Century, classical antiquity, Renaissance art 15 to 19 Century, contemporary art and ethnographic collections. The complex is still one of the largest museums in the world. Opening times: Monday to Saturday 08:30 to 18:00.

The Vatican Gardens comprise about half the territory of the Vatican City and Rome are sights and a nice destination. Extensive lawns cover in particular the flat part near the St. Peter’s Basilica and the Vatican Museums, but also maintained flowerbeds also can be found here. Visitors to the gardens fall in love quickly in their beauty. The nature, connected with the religious and historical circumstances, represents a unique experience for tourists in Rome.

Rome Attractions: Roman Forum

Today the Roman Forum offers many attractions.

Here was the centre of life of the city of Rome – the economy, the politics, and the religion. The Roman Forum included a prison, basilicas, numerous temples, podiums, but also the meeting hall of the Senate. A large part of the Roman forum was used for the different markets, for example in the vegetable market.

The Roman Forum symbolizes the fame and reputation of the city of Rome. The ruins still give the visitor the opportunity to get an insight into the early history and imagine how people lived.

The lake is the most famous and largest lake in Italy, just 30 kilometres from Verona, 100 km and 130 km Milan to Venice. The lake is a very popular destination for tourists. There are numerous hotels around the lake, apartments, guesthouses and campsites. The lake offers tourists a wonderful, colourful landscape. In the north, it is bounded by the Dolomites of Brenta and in the south by gentle slopes of the moraine hills.

The beauty of the landscape and the wonderful atmosphere of the lake can be discovered and admired by a walk on the trails or cruising. Lake Garda is the ideal starting point for excursions to cities such as Verona, Venice or the Dolomites to explore a few sites, such as cannot miss a night at the opera in the arena of Verona as destinations.

Throughout the year and especially during the summer, Lake Garda offers a huge selection of other attractions besides the sights: Musical entertainment, theatre performances, concerts, wine – and catering events as well as artistic and sporting events. There are amusement parks, many beautiful hiking trails, which can be travelled by bike or on foot. The parks provide with their own slogans for the tourists represent a major attraction. These are just some of the many attractions that can be visited while on holiday on Lake Garda.

The beaches on Lake Garda are not very large – 158 km coastline. For sports enthusiasts, Lake Garda offers courses in high quality and opportunities for tennis, scuba diving, kart racing, paragliding and much more. Overall, we can conclude that a vacationing along Lake Garda surely is exciting experience that will help you to relax.

Colosseum in Rome

The Colosseum in Rome is the symbol of the Eternal City.

It offers 50 000 people place. The Colosseumwas built during the reign of Emperor Titus. The inauguration ceremony has lasted 100 days with numerous gladiator competitions. The Colosseum was used in the Middle Ages as a fortress. Later it was used in the Renaissance as a quarry.

The Roman Forum was the days of the Roman Empire, the centre of cultural, religious, economic, but also political life of the city. Roman buildings in the forum could be divided into three different types. There were, for example, administrative buildings, religious buildings and buildings used for agriculture. The first temples were dedicated to the gods Saturn and Castor.

The destination Italy is for the most part on the Apennine peninsula, which resembles a boot shape. The capital is Rome. Italy is the land area of 301338 km ², with about 60,340,328 inhabitants. The states of France, Austria, Slovenia and the enclaves of San Marino and the Vatican City are adjacent to Italy. The Mediterranean islands of Sardinia and Sicily and the islands of the Egadi Islands, Aeolian Islands, Tremiti Islands and the Tuscan Archipelago also belong to Italy. The east coast is called the Italian Adriatic coast, with a coastline of 7375 kilometres.

The longest rivers are Po, Arno, and Adige River Tiber. Among the largest of the Italian lakes, include Lake Garda, Lake Como, Lake Maggiore and Lake Trasimeno and Bolsena. These large lakes are among the major destinations in Italy. The largest provinces are Rome, Milan, Naples, Turin, Bari, Palermo, Brescia, Salerno, Catania and Bergamo. These cities have many attractions to offer.

Italy for many tourists is the country of dreams and longings. Many travellers keep the land for the world’s most romantic holiday destination. Pleasant climate, beautiful cities with a large number of sights, good cuisine with dishes and foods like pizza, pesto, pantone, ice cream or tiramisu, excellent wines, white or deep red, to oceans, plains and mountains or design, theatre, film, Literature, poetry and painting.

The destinations are beautiful in every season, and tourists with different interests can find everything, anything that will make them happy. Beach lovers as and these of winter sports also will not be disappointed. Rome, the capital, is also one of the most popular destinations in Italy. The lively town with many historic attractions including the world famous Coliseum. The museum city has many monuments. UNESCO declared the Eternal City a World Heritage Site. Garda is the largest lake in Italy and is also a sought-after destination.

There are islands in the lake, the largest being Isola Del Garda. In Manerba and San Felice Bay Isola San Biagio with the neighboring island iConigli. San Biagio is accessible by boat, but also from the mainland.

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Error de servidor en la aplicación '/'.

A potentially dangerous Request. Path value was detected from the client (?).

Descripción: Se produjo una excepción no controlada durante la ejecución de la solicitud web actual. Revise el seguimiento de la pila para obtener más información acerca del error y dónde se originó en el código.

Exception Details: System. Web. HttpException: A potentially dangerous Request. Path value was detected from the client (?).

Se generó una excepción no controlada durante la ejecución de la solicitud web actual. Information regarding the origin and location of the exception can be identified using the exception stack trace below.

Error de servidor en la aplicación '/'.

A potentially dangerous Request. Path value was detected from the client (?).

Descripción: Se produjo una excepción no controlada durante la ejecución de la solicitud web actual. Revise el seguimiento de la pila para obtener más información acerca del error y dónde se originó en el código.

Exception Details: System. Web. HttpException: A potentially dangerous Request. Path value was detected from the client (?).

Se generó una excepción no controlada durante la ejecución de la solicitud web actual. Information regarding the origin and location of the exception can be identified using the exception stack trace below.

Error de servidor en la aplicación '/'.

A potentially dangerous Request. Path value was detected from the client (?).

Descripción: Se produjo una excepción no controlada durante la ejecución de la solicitud web actual. Revise el seguimiento de la pila para obtener más información acerca del error y dónde se originó en el código.

Exception Details: System. Web. HttpException: A potentially dangerous Request. Path value was detected from the client (?).

Se generó una excepción no controlada durante la ejecución de la solicitud web actual. Information regarding the origin and location of the exception can be identified using the exception stack trace below.

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11 Of The Most Beautiful Towns in Italy

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Criminal cases stock options

Criminal cases stock options

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Best Day Trips from Lisbon

By Damian Corrigan. Spain Travel Expert

Damian is a travel writer and consultant. Damian started visiting Spain in 1989, to visit his grandparents, who lived in Javea. He moved to Spain in 2003 and has lived here most of the time since. Apart from writing about Spain full time since 2006, he also works with tour groups, bars and hotels, helping them with their itineraries, food and drinks menus and promotion. Whether you need to know where to learn Spanish in Spain or how to serve the perfect gin and tonic . Damian can help you.

As soon as Damian arrived in Spain he found that his love of music, food, history and art would be satisfied by this great country. As a keen guitar player, he found flamenco to be one of the most exciting forms of music, and the wonders of paella, gazpacho, tortilla and Iberian ham satisfied his love of food. He has traveled extensively around Spain.

Damian was working in Madrid during the terrorist attacks of March 11 and Prince Felipe's marriage to Letizia Ortiz, two of the most monumental moments in recent Spanish history. He has also wrestled with the bureaucracy of opening bank accounts, getting registered as a Spanish resident and filing a police report and he knows the Spanish health care system well after spending a month in a Marbella hospital with a burst appendix!

Damian currently divides his time between exploring and writing about Spain and setting up a gourmet drinks tour company.

Follow Damian's travels in Spain:

You can also read Damian's curated collection of Spain Travel articles from around the web on the Flipboard service for iPad, iPhone and Android devices: Spain Travel Magazine on Flipboard

Updated March 22, 2016.

Lisbon is well situated roughly in the middle of the Portuguese coast and, with good train and bus connections, is a good place to base yourself for exploring central Portugal.

Let's take a look at some of the most popular day trips from Lisbon.

Can You Go to Porto as a Day Trip from Lisbon?

The place everyone most wants to visit from Lisbon is perhaps the most awkward, due to the two-and-a-half-hour train ride, but connections are easy so it is quite doable.

The Golden Triangle of Sintra, Cascais and Cabo da Roca

A more realistic day trip (or trips) is the sights to the west of Lisbon, especially Sintra. Transport connections are good between all of these sights, so you can easily combine two or even three in a day.

The next page in this article gives you all you need to know about transport to these destinations.

Evora and Other Wine Regions in Portugal

Evora is a world heritage site, with Roman ruins and a chilling bone chapel (Capela dos Ossos). And, as it is situated in the Alentejo wine region, there are also some great wineries to visit too.

Both train and bus take around 90 minutes to get to Evora from Lisbon.

Read more about how to get to Evora or check out other Wine Tours in Portugal .

North from Lisbon: Fatima, Obidos, Nazare, Batalha and Coimbra,

Fatima is an important Catholic pilgrimage site due to reports of the apparition of the Virgin Mary back in 1917.

The main attraction is the Sanctuary of Fatima, which commemorates the reported event.

Fatima is often combined with a tour of some other religious sights in the area. Check out this Óbidos, Nazaré, Fátima and Batalha Day Trip or check out how to visit by public transport .

The university town of Coimbra has a wonderfully idiosyncratic student tradition (take a walking tour to learn about it). It takes just an hour and a half to get to Coimbra by train from Lisbon.

Read more about how to get from Lisbon to Coimbra .

Join the Dots!

Fatima and Coimbra are in the same direction, but as there is no train station, you'd need to travel by bus to include Fatima

You'd be ill-advised to visit both Fatima and Coimbra in a day. but if you are traveling light, Fatima could be a convenient stepping stone to Coimbra, with the logical next step being onwards to Porto. Suddenly, we have an itinerary emerging!

By Damian Corrigan. Spain Travel Expert

Damian is a travel writer and consultant. Damian started visiting Spain in 1989, to visit his grandparents, who lived in Javea. He moved to Spain in 2003 and has lived here most of the time since. Apart from writing about Spain full time since 2006, he also works with tour groups, bars and hotels, helping them with their itineraries, food and drinks menus and promotion. Whether you need to know where to learn Spanish in Spain or how to serve the perfect gin and tonic . Damian can help you.

As soon as Damian arrived in Spain he found that his love of music, food, history and art would be satisfied by this great country. As a keen guitar player, he found flamenco to be one of the most exciting forms of music, and the wonders of paella, gazpacho, tortilla and Iberian ham satisfied his love of food. He has traveled extensively around Spain.

Damian was working in Madrid during the terrorist attacks of March 11 and Prince Felipe's marriage to Letizia Ortiz, two of the most monumental moments in recent Spanish history. He has also wrestled with the bureaucracy of opening bank accounts, getting registered as a Spanish resident and filing a police report and he knows the Spanish health care system well after spending a month in a Marbella hospital with a burst appendix!

Damian currently divides his time between exploring and writing about Spain and setting up a gourmet drinks tour company.

Follow Damian's travels in Spain:

You can also read Damian's curated collection of Spain Travel articles from around the web on the Flipboard service for iPad, iPhone and Android devices: Spain Travel Magazine on Flipboard

Some of the best sights outside Lisbon are so close to the capital and to each other that they can be visited all in a single day.

What to See and Do in Each

Sintra The three palaces of Sintra and the area's natural parks are the Lisbon region's biggest attractions.

Cascais A lively beach town, famous for its high-society shenanigans during the early 20th century.

Estoril A slightly quieter beach town with a picturesque castle

Cabo da Roca The most westerly point in Portugal, Europe and Eurasia!

How to Get from Lisbon to.

Sintra The train from Lisbon to Sintra takes about 40 minutes from Rossio station and costs about 5€ for a round trip.

Cascais and Estoril Take the scenic train line from the Cais do Sodre station to both destinations. The journey takes about 40 minutes and costs under 2.50€

Cabo da Roca Take the 403 bus from either Cascais or Sintra. Buses run every hour.

How Many Could You (and Should You) Visit in One Day?

Sintra is, for a many, a day trip in itself. But if you tend to tire easily and would prefer to combine your trip with a few hours at the beach, you can easily combine it with some time in Cascais or Estoril. Alternatively, an excursion to Cabo da Roca is a good way to break up your day.

If you're on a beach vacation, you'll probably choose Estoril or Cascais as your base and perhaps head over to the other for a change of scene (or to check out Cascais' more extensive nightlife), which is easy by bus, taxi or (during daylight hours) walking.

But three or four in a day? There is little point in packing two beach towns into such a long day, so drop Estoril. But even then, you'll be hard pressed to make such a trip by yourself. This guided tour will suit you better: Sintra, Cascais and Cabo da Roca in a Day

The next page in this article tells you how to get between these sights by public transport.

How to Travel Between Sintra, Cascais and Cabo da Roca

The 403 bus here is your friend. It departs hourly, going from Sintra to Cascais via Cabo da Roca and takes around an hour. If you're in a hurry, the 417 bus misses out the cape but gets you between Sintra and Cascais in half the time.

Estoril to Cascais and Sintra

Estoril and Cascais are just five minutes apart by train (you can even walk). For getting from Estoril to Sintra, take the 418 bus.

By Damian Corrigan. Spain Travel Expert

Damian is a travel writer and consultant. Damian started visiting Spain in 1989, to visit his grandparents, who lived in Javea. He moved to Spain in 2003 and has lived here most of the time since. Apart from writing about Spain full time since 2006, he also works with tour groups, bars and hotels, helping them with their itineraries, food and drinks menus and promotion. Whether you need to know where to learn Spanish in Spain or how to serve the perfect gin and tonic . Damian can help you.

As soon as Damian arrived in Spain he found that his love of music, food, history and art would be satisfied by this great country. As a keen guitar player, he found flamenco to be one of the most exciting forms of music, and the wonders of paella, gazpacho, tortilla and Iberian ham satisfied his love of food. He has traveled extensively around Spain.

Damian was working in Madrid during the terrorist attacks of March 11 and Prince Felipe's marriage to Letizia Ortiz, two of the most monumental moments in recent Spanish history. He has also wrestled with the bureaucracy of opening bank accounts, getting registered as a Spanish resident and filing a police report and he knows the Spanish health care system well after spending a month in a Marbella hospital with a burst appendix!

Damian currently divides his time between exploring and writing about Spain and setting up a gourmet drinks tour company.

Follow Damian's travels in Spain:

You can also read Damian's curated collection of Spain Travel articles from around the web on the Flipboard service for iPad, iPhone and Android devices: Spain Travel Magazine on Flipboard

On this page you'll find transport information for getting from Lisbon to Fatima, Obidos and Nazare by guided tour, bus, train and car.

Lisbon to Obidos

The bus takes one hour from Lisboa-Campo Grande. Check schedules at Rodotejo .

Lisbon to Fatima

The bus from Lisbon to Fatima takes 1h30 and costs about 10€ each way. Book from Rede Expressos .

The closest train station is 10km outside the town and requires a bus transfer.

Visiting Nazare

There are regular buses by Rede Expressos to Nazare from Lisbon, taking around two hours.

Connecting up These Sights

Bus connections are poor or impossible bntween these sights, so your only option is a guided tour or driving.

Guided Tour There are many guided tours from Lisbon to Fatima. Some take you directly to Fatima like this Fatima Half-Day Trip from Lisbon or you can combine other sites with Fatima with this Obidos, Nazare, Fatima and Batalha Day Trip .

By Car It takes around an hour to get from Lisbon to Obidos. The onward trip to Fatima - via Nazare - takes a little over an hour. The return journey to Lirbon then takes around an hour and a half. Better still, finisn your day in Coimbra, a 50-minute drive from Fatima.

By Damian Corrigan. Spain Travel Expert

Damian is a travel writer and consultant. Damian started visiting Spain in 1989, to visit his grandparents, who lived in Javea. He moved to Spain in 2003 and has lived here most of the time since. Apart from writing about Spain full time since 2006, he also works with tour groups, bars and hotels, helping them with their itineraries, food and drinks menus and promotion. Whether you need to know where to learn Spanish in Spain or how to serve the perfect gin and tonic . Damian can help you.

As soon as Damian arrived in Spain he found that his love of music, food, history and art would be satisfied by this great country. As a keen guitar player, he found flamenco to be one of the most exciting forms of music, and the wonders of paella, gazpacho, tortilla and Iberian ham satisfied his love of food. He has traveled extensively around Spain.

Damian was working in Madrid during the terrorist attacks of March 11 and Prince Felipe's marriage to Letizia Ortiz, two of the most monumental moments in recent Spanish history. He has also wrestled with the bureaucracy of opening bank accounts, getting registered as a Spanish resident and filing a police report and he knows the Spanish health care system well after spending a month in a Marbella hospital with a burst appendix!

Damian currently divides his time between exploring and writing about Spain and setting up a gourmet drinks tour company.

Follow Damian's travels in Spain:

You can also read Damian's curated collection of Spain Travel articles from around the web on the Flipboard service for iPad, iPhone and Android devices: Spain Travel Magazine on Flipboard

Looking to visit Portugal's Alentejo wine region? Then you'll most likely want to head to Evora, the capital.

Though Evora is a little further from Lisbon than most Day Trips from the Portuguese capital, it is still well connected by both bus and train, making it a popular destination for sampling Portugal's under-appreciated wines.

Evora en Route from Spain to Lisbon

It you are coming into Portugal from Spain, you may prefer to stop in Evora before making your way to Lisbon .

It takes just over an hour from Badajoz or two hours from Merida ( book by bus ). Note that Portugal is in a different time zone to Spain, which may mess with some booking websites' travel time estimates.

See also: Four-Day Tour of Portugal from Madrid

Best Way to Travel Between Lisbon and Evora

The bus and train take a similar amount of time and cost about the same. The train will be more comfortable, but if you are staying close to the bus station, it may be more convenient to just take the bus.

Bear in mind that if you want to visit a winery, it will be much easier to go by guided tour.

Lisbon to Evora by Guided Tour

There are guided tours from Lisbon to Evora, such as this Evora Day Trip from Lisbon . The tour includes a visit to the chilling Chapel of Bones in the St Francis Church, as well as sights such as the Cathedral of Évora, the Roman Temple and the Almendres Cromlech. Or, if you would like to sample the wines of the Alentejo region while visiting Evora, try this Private Wine and Cellar Tour to Evora from Lisbon .

If you are staying in Evora for a few days, you may prefer to do a tour that begins in the city.

Lisbon to Evora by Train and Bus

The train ride from Lisbon to Evora takes 1h30 and costs about 15€ one way. Book from Rail Europe .

The bus from Lisbon to Evora takes a bit over 1h30 and costs about 20€ round trip (or around 10€ one way). Book from Rede Expressos .

Lisbon to Evora by Car

The 130km drive from Lisbon to Evora takes about one-and-a-half hours.

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47 Park Street Scoops Readers' Choice Award At Fractional Life Summit

LONDON - May 6, 2009 - 47 Park Street -- Grand Residences by Marriott was voted by Fractionallife. com (http://www. fractionallife. com ) readers as the best all-round fractional offering in the marketplace today.

The award was announced at the recent Fractional Life Summit for those in the fractional ownership business. Christian Jensen Broby, chief customer officer and vice president for Marriott's business planning in the Middle East and Europe, participated in a panel with other fractional luminaries to advise those with strategic business dilemmas.

The Fractional Life awards are the first and only of their kind, offering a seal of approval for those considering a fractional ownership purchase and acknowledging the global nature of the industry. There are now 90 properties providing deeded, fractional real estate across Europe, 14 percent of which are located in the U. K. This concentration in the U. K. is the third highest after Portugal (20 percent) and France (18 percent).

Since fractional ownership emerged in Europe, where they were located in key holiday destinations, the market has grown considerably. Globally, the industry took in ВЈ1.6 billion worth of sales last year alone. Only 18 percent of European properties are in urban destinations like 47 Park Street, though this number is set to grow as many companies identify the advantages of city locations.

47 Park Street Project Director, Jennifer Massey, who accepted the award on behalf of 47 Park Street, commented, "47 Park Street was voted by the readers of Fractionallife. com, so the award is a fully independent endorsement. Thank you to those who view the 47 Park Street lifestyle as the ideal way to own a home in Mayfair. We are delighted to receive this accolade."

Piers Brown, founder of http://www. fractionallife. com. added, "The criteria for this award is straightforward – that it is the best all-round fractional offering in terms of location, service, building standards, and benefits to Members. The appeal of fractional ownership to the consumer is growing, and it is increasingly clear fractional is the financially savvy way to achieve a desired lifestyle but without an excessive outlay."

For more information on 47 Park Street, please visit http://www.47parkstreet. com. For information on Fraction Life, please visit http://www. fractionallife. com .

ABOUT 47 PARK STREET 47 Park Street – Grand Residences by Marriott is located in the heart of London's prestigious Mayfair district. Introduced in April 2003, 47 Park Street is London's first urban fractional membership, luxury real estate offering. Designed for those who travel frequently to the same destination, the residence offers companies and business travelers significant financial advantage over luxury hotel suite accommodations, as well as providing an alternative to second home ownership, coupled with extensive Member benefits to some of London's most prestigious clubs and venues. 47 Park Street offers memberships for 21-day fractional interests and a variety of flexible usage options.

47 Park Street comprises 49 spacious one - and two-bedroom residences ranging from 549 to 1023 square feet. The Edwardian-style townhouse was refurbished in Neo-classical and Regency design, with each residence having a fully-equipped kitchen and separate living / dining room with full entertainment system. Wi-Fi accessibility is available in all residences including the members' lounge. Fractional memberships of a one - or two-bedroom residence range from ВЈ111,000 to ВЈ260,000 for 21 nights per year until 2050.

NOTE TO EDITORS

MARRIOTT INTERNATIONAL, Inc. (NYSE:MAR) is a leading lodging company with more than 3,200 lodging properties in 66 countries and territories. Marriott International operates and franchises hotels under the Marriott, JW Marriott, The Ritz-Carlton, Renaissance, Residence Inn, Courtyard, TownePlace Suites, Fairfield Inn, SpringHill Suites and Bulgari brand names; develops and operates vacation ownership resorts under the Marriott Vacation Club, The Ritz-Carlton Destination Club and Grand Residences by Marriott brands; operates Marriott Executive Apartments; provides furnished corporate housing through its Marriott ExecuStay division; and operates conference centers. The company is headquartered in Bethesda, Maryland, USA, and had approximately 146,000 employees at 2008 year-end. It is recognized by BusinessWeek as one of the 100 best global brands, by FORTUNEВ® as one of the best companies to work for, and by the U. S. Environmental Protection Agency (EPA) as Partner of the Year since 2004. In fiscal year 2008, Marriott International reported sales from continuing operations of nearly $13 billion. For more information or reservations, please visit our web site at www. marriott. com .

Media Contacts

Jacqueline Ader-Grob Phone: (407) 513-6950 Cell: (407) 587-5879 Email

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Our exclusive offers extend to some of the most popular golfing destinations in the world. In the UK, these include four-time Ryder Cup venue, The Belfry, and host of the 2010 Ryder Cup, The Celtic Manor. For those travelling overseas, there is the ever-admired, award-winning La Manga in Spain, the original Algarve golfing escape, Penina, and even championship golf experiences at tour venues such as Sawgrass, Pebble Beach and TPC Scottsdale.

From bespoke golf tours to tournament experiences, including The Masters at Augusta National, The Open Championship and The Ryder Cup, we offer a huge range of options to suit every golfer.

Booking with Your Golf Travel guarantees expert advice, major championship service and unrivalled choice, all supported by our low price guarantee. allowing you to experience the very best holiday at the very best price.

ATOL Protection

Many of the flights and flight-inclusive holidays on this website are financially protected by the ATOL scheme. But ATOL protection does not apply to all holiday and travel services listed on this website. Please ask us to confirm what protection may apply to your booking. If you do not receive an ATOL Certificate then the booking will not be ATOL protected. If you do receive an ATOL Certificate but all the parts of your trip are not listed on it, those parts will not be ATOL protected. Please see our booking conditions for information, or for more information about financial protection and the ATOL Certificate visit www. atol. org. uk/ATOLCertificate

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Lisbon Airport Contact

Alameda das Comunidades Portuguesas, 1700-111 Lisbon, Portugal

Airlines AT Lisbon Airport

TAP Airlines Tel: + 351 21 841 50 00

Lisbon Airport Opened on 15th October 1942

Started off with four runways each a kilometre long. It has since expanded and currently has sixteen jet ways. Portugal was a neutral country during World War II and therefore the airport was open to both Axis and Allied forces during this period. Since then Lisbon Airport has undergone upgrades on several occasions with major airlines using it over the years.

Lisbon Airport is located 7km north of the capital Lisbon. This strategic location makes it easy for you to get to your hotel without much of a hustle. The airport handled over 13 million passengers in 2009. The strategic location of Lisbon Airport gives it an edge over other airports not only in Portugal but also in Europe at large.

The airport is well equipped to ensure the stay of passengers within the airport is comfortable. Restaurants, duty free shops, left luggage and baby care facilities, and meeting rooms are just but a few of the facilities available at the airport. Lisbon Airport also contains facilities for use by disabled people.

Getting from the Lisbon Airport to the city centre one has the option of using taxi or bus service. Due to the short distance it is not much of a hustle whatever your preference.

Lisbon Airport has encountered several recent changes due to the increase in passenger traffic. In order to handle the ever increasing passenger traffic a second terminal was completed in 2007. New boarding gates, air bridges and parking positions were put in place to aid in achieving this end.

Holiday price comparison made easy

Summer 2016

You’re one of those people aren’t you? You have storage sorted and you love a good spreadsheet. We like you. Planning smarter is a mantra at TravelSupermarket, which is why we’ve already got a terrific selection of summer 2016 holidays. Take advantage of early offers, low deposits and the widest choice. Go get ‘em you travel-planning superhero!

City breaks

Is the allure of the city whispering in your ear and tugging at your sleeve? It can be hard to resist. The shops, the bars, the hand-in-hand strolls. city breaks are undeniably romantic. They are also great fun, easy to reach and terrific value when you search wider, plan smarter and Travel Super with TravelSupermarket.

All inclusive

All-inclusive packages take hassle-free planning to the next level, making holidays a piece of cake. Talking of food, are you ready for platters of sumptuous cuisine, prepared for you in your hotel? (And no dishes to wash up. Result!) Are your kids primed for the joy of all-you-can-eat ice cream? Spend more time on the important things.

Family holidays

Will you be the angst-ridden villain or the travel-planning superhero? Get your family holiday spot on and you will claim your place in the Hall of Fame for Legendary Parents (or maybe just in a new family photo where the kids are actually smiling and, you know, getting along). Travel Super with our brilliant family holidays. Kapow! Take that boredom!

Vuelos

Every travel-planning superhero needs a sidekick. And with our nifty tools and powerful price-comparison service, TravelSupermarket is that trusty partner you need on your mission to find the cheapest flights (not to brag, but we also look quite fetching in Spandex). We will get you flying for less.

Hoteles

Make a grand entrance. Strut into the hotel room, throw your key card on the table, nod at your companion – whatever you do, do it with swagger, for you have booked an amazing place to stay. Just one search on TravelSupermarket unlocks the doors to the best hotels and the lowest prices. Make sure you Travel Super.

Car hire

Your flight was smooth. Your suitcase was the first off the carousel. You clamber aboard the bus - wait, what? No. You are a travel-planning superhero! You booked a hire car. You will travel to your destination in style (and air conditioning) and delight in the glory of the cheap car-hire rate you paid. Travel smarter with TravelSupermarket.

Late deals

Sometimes your wanderlust strikes, gives you a nudge in the ribs and says, “Hey, let’s get away this month”. That’s why we round up the best late deals on the market - from city breaks and beach holidays to winter getaways - because you haven’t got time to scour the internet, you’ve got awesome things to do!

Audi Wheel Fitment

High Gloss Silver

The Hartmann HRS4- DTM - GS is a 9 spoke wheel finished in a Gloss Silver color with a clearcoat. The HRS4- DTM - GS accepts an OEM Audi centercap, part #4B0 601 170 7ZJ. The Hartmann HRS4- DTM - GS replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Silver finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (18" ET47) Audi 8V A3: 2014-present (18" ET47) Audi B5 A4: 1996-2001 (18" ET38) Audi B6 A4: 2001-2005.5 (18" ET38) Audi B7 A4: 2005.5-2008 (18" ET38) Audi B8 A4: 2009-present (18" ET38) Audi B8 A5: 2008-present (18" ET25) Audi C5 A6 4.2L: 1998-2004 (18" ET25) Audi C5 A6 2.8L, 3.0L: 1998-2004 (18" ET38) Audi C5 A6 2.7T: 1998-2004 (18" ET38) Audi C6 A6: 2005-2011 (18" ET38) Audi C7 A6: 2012-present (18" ET38) Audi C7 A7: 2012-present (18" ET25) Audi D2 A8: 1997-2002 (18" ET38) Audi D3 A8 V8: 2003-2011 (18" ET38) Audi D4 A8 4.2L: 2012 (18" ET38) Audi C5 allroad: 2001-2005 (18" ET25) Audi B8 allroad: 2013-present (18" ET25) Audi B8 Q5: 2009-present (18" ET25, 18" ET38) *New lugbolts required Audi B7 RS4: 2006-2008 (18" ET25) Audi B8 RS5: 2013-present (18" ET25) Audi C5 RS6: 2003 (18" ET25) Audi 8V S3: 2014-present (18" ET47) Audi B5 S4: 1999-2002 (18" ET38) Audi B6 S4: 2004-2005.5 (18" ET38) Audi B7 S4: 2005.5-2009 (18" ET38) Audi B8 S4: 2010-present (18" ET38) Audi B8 S5: 2008-present (18" ET25) Audi C5 S6: 2002-2003 (18" ET25) Audi D2 S8: 2002-2003 (18" ET38) Audi B8 SQ5: 2013-present (18" ET25) *New lugbolts required Audi MkII TT: 2007-present (18" ET47)

2. Hartmann HRS6-091-MA:M Replica Wheels for Audi Fitment

Matte Anthracite Machined finish

The Hartmann HRS6-091-MA:M replica wheel is a split 5 spoke wheel finished in a Matte Anthracite paint, the outer face of the spokes and lip of the wheel are machined to a bright aluminum finish with a protective clearcoat finish. The HRS6-091-MA:M accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann HRS6-091-MA:M replica wheel has a 5×112 bolt pattern ( PCD ) and uses the OEM Audi 14×1.5mm R13 ball seat lug bolts. Matte Anthracite / Machined finish Guaranteed fitment OE quality and strength Uses OEM ball seat lug bolts Accepts OEM centercaps TPMS compatible 12 month finish warranty Low pressure cast aluminum alloy (same as OEM manufacturing) Heat treated for high strength Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi B5 A4: 1996-2001 (19" ET38) Audi B6 A4: 2001-2005.5 (19" ET38) Audi B7 A4: 2005.5-2008 (19" ET38) Audi B8 A4: 2008-present (19" ET38, 20" ET40) Audi B8 A5: 2008-present (19" ET25, 20" ET29) Audi C5 A6 4.2L: 1998-2004 (19" ET25) Audi C5 A6 2.8L, 3.0L: 1998-2004 (19" ET38) Audi C5 A6 2.7T (Non-HP2): 1998-2004 (19" ET38) Audi C6 A6: 2005-2011 (19" ET38) Audi C7 A6 2.0T and TDI. 2013-present (19" ET38, 20" ET40) Audi C7 A6 3.0T: 2012-present (19" ET38 3mm spacers, 20" ET40 5mm spacers) Audi C7 A7: 2012-present (19" ET25, 20" ET29) Audi D2 A8: 1997-2002 (19" ET38) Audi D3 A8 V8: 2003-2011 (19" ET38, 19" ET25, 20" ET29) Audi D3 A8 W12: 2003-2011 (19" ET38, 19" ET25, 20" ET29) Audi D4 A8 4.2L: 2012-present (19" ET25, 19" ET38, 20" ET29, 20" ET40) Audi C5 allroad: 2001-2005 (19" ET25) Audi B8 allroad: 2013-present (19" ET25, 20" ET29) Audi B8 Q5: 2009-present (19" ET38, 19" ET25, 20" ET29) *New lugbolts required Audi B7 RS4: 2006-2008 (19" ET25, 20" ET29) Audi B8 RS5: 2013-present (19" ET25, 20" ET29) Audi C5 RS6: 2003 (19" ET25) Audi C7 RS7: 2013-present (20" ET29) Audi B6 S4: 2004-2005.5 (19" ET38) Audi B7 S4: 2005.5-2009 (19" ET38) Audi B8 S4: 2010-present (19" ET38, 20" ET40) Audi B8 S5: 2008-present (19" ET25, 20" ET29) Audi C5 S6: 2002-2003 (19" ET25) Audi C6 S6: 2007-2011 (19" ET38) Audi C7 S6: 2013-present (19" ET38, 20" ET40) Audi C7 S7: 2013-present (19" ET25, 20" ET29) Audi D2 S8: 2002-2003 (19" ET38) Audi D3 S8: 2007-2012 (19" ET38, 19" ET25) Audi D4 S8: 2013-present (20" ET29) Audi B8 SQ5: 2013-present (19" ET25, 19" ET38, 20" ET29) *New lugbolts required

3. Hartmann HRS7-163-MA:M Replica Wheels for Audi Fitment

Matte Anthracite Machined finish

The Hartmann HRS7-163-MA:M replica wheel is a split 5 spoke wheel finished in a Matte Anthracite paint, the outer face of the spokes and lip of the wheel are machined to a bright aluminum finish with a protective clearcoat finish. The HRS7-163-MA:M accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann HRS7-163-MA:M replica wheel has a 5×112 bolt pattern ( PCD ) and uses the OEM Audi 14×1.5mm R13 ball seat lug bolts. Matte Anthracite / Machined finish Guaranteed fitment OE quality and strength Uses OEM ball seat lug bolts Accepts OEM centercaps TPMS compatible 12 month finish warranty Low pressure cast aluminum alloy (same as OEM manufacturing) Heat treated for high strength Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi B5 A4: 1996-2001 (19" ET38) Audi B6 A4: 2001-2005.5 (19" ET38) Audi B7 A4: 2005.5-2008 (19" ET38) Audi B8 A4: 2008-present (19" ET38) Audi B8 A5: 2008-present (19" ET25) Audi C5 A6 4.2L: 1998-2004 (19" ET25, 20" ET29) Audi C5 A6 2.8L, 3.0L: 1998-2004 (19" ET38) Audi C5 A6 2.7T (Non-HP2): 1998-2004 (19" ET38) Audi C6 A6: 2005-2011 (19" ET38) Audi C7 A6: 2.0T and TDI 2012-present (19" ET38) Audi C7 A7: 2012-present (19" ET25, 20" ET29) Audi D2 A8: 1997-2002 (19" ET38) Audi D3 A8 V8: 2003-2011 (19" ET38, 19" ET25, 20" ET29) Audi D3 A8 W12: 2003-2011 (19" ET38, 19" ET25, 20" ET29) Audi D4 A8 4.2L: 2012 (19" ET25, 19" ET38, 20" ET29) Audi C5 allroad: 2001-2005 (19" ET25) Audi B8 allroad: 2013-present (19" ET25, 20" ET29) Audi B8 Q5: 2009-present (19" ET38, 19" ET25, 20" ET29) *New lugbolts required Audi B7 RS4: 2006-2008 (19" ET25) Audi B8 RS5: 2013-present (19" ET25) Audi C5 RS6: 2003 (19" ET25) Audi C7 RS7: 2013-present (20" ET29) Audi B6 S4: 2004-2005.5 (19" ET38) Audi B7 S4: 2005.5-2009 (19" ET38) Audi B8 S4: 2010-present (19" ET38) Audi B8 S5: 2008-present (19" ET25, 20" ET29) Audi C5 S6: 2002-2003 (19" ET25) Audi C6 S6: 2007-2011 (19" ET38) Audi C7 S6: 2013-present (19" ET38 3mm spacers) Audi C7 S7: 2013-present (19" ET25, 20" ET29) Audi D2 S8: 2002-2003 (19" ET38) Audi D3 S8: 2007-2012 (19" ET38, 19" ET25, 20" ET29) Audi D4 S8: 2013-present (20" ET29) Audi B8 SQ5: 2013-present (19" ET25, 20" ET29) *New lugbolts required

The Hartmann HRS6-172-GS replica wheels are a 5 spoke wheel finished in a Gloss Silver color with a clearcoat. The HRS6-172-GS accepts an OEM Audi centercap, part #4B0 601 170 7ZJ. The Hartmann HRS6-172-GS replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Silver finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi B5 A4: 1996-2001 (17" ET35, 18" ET32, 19" ET38) Audi B6 A4: 2001-2005.5 (17" ET35, 18" ET32, 19" ET38) Audi B7 A4: 2005.5-2008 (17" ET35, 18" ET32, 19" ET38) Audi B8 A4: 2009-present (17" ET35, 18" ET32, 19" ET38) Audi B8 A5: 2008-present (17" ET35, 18" ET32, 19" ET25) Audi C5 A6 4.2L: 1998-2004 (17" ET35, 18" ET32, 19" ET25) Audi C5 A6 2.8L, 3.0L: 1998-2004 (17" ET35, 18" ET32, 19" ET38) Audi C5 A6 2.7T: 1998-2004 (17" ET35, 18" ET32, 19" ET38) Audi C6 A6: 2005-2011 (17" ET35, 18" ET32, 19" ET38) Audi C7 A6: 2012-present (18" ET32, 19" ET38) Audi C7 A7: 2012-present (18" ET32, 19" ET25, 19" ET38) Audi D2 A8: 1997-2002 (18" ET32, 19" ET38) Audi D3 A8 V8: 2003-2011 (18" ET32, 19" ET25, 19" ET38) Audi D3 A8 W12: 2003-2011 (19" ET25, 19" ET38) Audi D4 A8 4.2L: 2012-present (18" ET32, 19" ET25, 19" ET38) Audi C5 allroad: 2001-2005 (17" ET35 +15mm spacers, 18" ET32 +15mm spacers, 19" ET25) Audi B8 allroad: 2013-present (17" ET35 +15mm spacers, 18" ET32 +15mm spacers, 19" ET25) Audi B8 Q5: 2009-2010 (17" ET35, 18" ET32, 19" ET25, 19" ET38) *New lugbolts required Audi B8 Q5: 2011-present (18" ET32, 19" ET25, 19" ET38) *New lugbolts required Audi B7 RS4: 2006-2008 (18" ET32, 19" ET25, 19" ET38 +3mm spacers) Audi B8 RS5: 2013-present (18" ET32, 19" ET25) Audi C5 RS6: 2003 (19" ET25) Audi B5 S4: 1999-2002 (17" ET35, 18" ET32, 19" ET38) Audi B6 S4: 2004-2005.5 (17" ET35, 18" ET32, 19" ET38) Audi B7 S4: 2005.5-2009 (17" ET35, 18" ET32, 19" ET38) Audi B8 S4: 2010-present (17" ET35, 18" ET32, 19" ET38) Audi B8 S5: 2008-present (18" ET32, 19" ET25) Audi C5 S6: 2002-2003 (17" ET35, 18" ET32, 19" ET25) Audi C6 S6: 2007-2011 (19" ET38) Audi D2 S8: 2002-2003 (18" ET32, 19" ET38) Audi D3 S8: 2007-2012 (19" ET25, 19" ET38) Audi B8 SQ5: 2013-present (18" ET32, 19" ET25, 19" ET38) *New lugbolts required

The Hartmann HRS6-204-GA:M replica wheels are a triple split 5 spoke wheel finished in a Gloss Anthracite color with a machined center spoke and lip with a clearcoat. The HRS6-204-GA:M accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann HRS6-204-GA:M replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Anthracite Machined finish * Guaranteed fitment * OE quality and strength * Uses OEM ball seat lug bolts * Accepts OEM centercaps * TPMS compatible * 12 month finish warranty * Low pressure cast aluminum alloy (same as OEM manufacturing) * Heat treated for high strength * Tested to JWL. VIA. and TUV standards.

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (19" ET47) Audi 8V A3: 2015-present (19" ET47) Audi B5 A4: 1996-2001 (19" ET47 +12mm spacers) Audi B6 A4: 2001-2005.5 (19" ET47 +12mm spacers) Audi B7 A4: 2005.5-2008 (19" ET47 +12mm spacers) Audi B8 A4: 2009-present (19" ET47 +12mm spacers) Audi B8 A5: 2008-present (19" ET47 +15mm spacers) Audi C5 A6 4.2L: 1998-2004 (19" ET47 +20mm spacers) Audi C5 A6 2.8L, 3.0L: 1998-2004 (19" ET47 +12mm spacers) Audi C5 A6 2.7T: 1998-2004 (19" ET47 +12mm spacers) Audi C6 A6: 2005-2011 (19" ET47 +12mm spacers) Audi C7 A6: 2012-present (19" ET47 +12mm spacers) Audi C7 A7: 2012-present (19" ET47 +20mm spacers) Audi D2 A8: 1997-2002 (19" ET47 +12mm spacers) Audi D3 A8 V8: 2003-2011 (19" ET47 +12mm spacers) Audi D3 A8 W12: 2003-2011 (19" ET47 +12mm spacers) Audi D4 A8 4.2L: 2012 (19" ET47 +12mm spacers) Audi C5 allroad: 2001-2005 (19" ET47 +20mm spacers) Audi B8 allroad: 2013-present (19" ET47 +20mm spacers) Audi B8 Q5: 2009-present (19" ET47 +12mm spacers) Audi B7 RS4: 2006-2008 (19" ET47 +15mm spacers) Audi B8 RS5: 2013 (19" ET47 +20mm spacers) Audi C5 RS6: 2003 (19" ET47 +20mm spacers) Audi 8V S3: 2015-present (19" ET47) Audi B5 S4: 1999-2002 (19" ET47 +12mm spacers) Audi B6 S4: 2004-2005.5 (19" ET47 +12mm spacers) Audi B7 S4: 2005.5-2009 (19" ET47 +12mm spacers) Audi B8 S4: 2010-present (19" ET47 +12mm spacers) Audi B8 S5: 2008-present (19" ET47 +20mm spacers) Audi C5 S6: 2002-2003 (19" ET47 +20mm spacers) Audi C6 S6: 2007-2011 (19" ET47 +12mm spacers) Audi D2 S8: 2002-2003 (19" ET47 +12mm spacers) Audi D3 S8: 2007-2012 (19" ET47 +12mm spacers) Audi MkI TT: 1998-2006 (19" ET47 +20mm adapters) Audi MkII TT: 2008-present (19" ET47) Audi B8 SQ5: 2013-present (19" ET47 +12mm spacers)

High Gloss Silver

The Hartmann HRS6-204-GS replica wheels are a triple split 5 spoke wheel finished in a Gloss Silver color with a clearcoat. The HRS6-204-GS accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann HRS6-204-GS replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Silver finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (19" ET47) Audi 8V A3: 2015-present (19" ET47) Audi B5 A4: 1996-2001 (18" ET32, 19" ET38) Audi B6 A4: 2001-2005.5 (18" ET32, 19" ET38) Audi B7 A4: 2005.5-2008 (18" ET32, 19" ET38) Audi B8 A4: 2008-present (18" ET32, 19" ET38, 20" ET40) Audi B8 A5: 2008-present (18" ET20, 19" ET25, 20" ET25) Audi C5 A6 4.2L: 1998-2004 (18" ET20, 18" ET32, 19" ET25) Audi C5 A6 2.8L, 3.0L: 1998-2004 (18" ET32, 19" ET38) Audi C5 A6 2.7T: 1998-2004 (18" ET32, 19" ET38) Audi C6 A6: 2005-2011 (18" ET32, 19" ET38) Audi C7 A6: 2012-present (18" ET32, 19" ET38, 20" ET40 3mm spacers) Audi C7 A7: 2012-present (18" ET20, 18" ET32, 19" ET25, 20" ET25) Audi D2 A8: 1997-2002 (18" ET32, 19" ET38) Audi D3 A8 V8: 2003-2011 (18" ET32, 19" ET38, 19" ET25, 20" ET25) Audi D3 A8 W12: 2003-2011 (19" ET38, 19" ET25, 20" ET25) Audi D4 A8 4.2L: 2012-present (19" ET25, 19" ET38, 20" ET25, 20" ET40) Audi C5 allroad: 2001-2005 (18" ET20, 19" ET25) Audi B8 allroad: 2013-present (18" ET20, 19" ET25, 20" ET25) Audi B8 Q5: 2009-present (18" ET20, 18" ET32, 19" ET38, 19" ET25, 20" ET25) *New lugbolts required Audi 4L Q7 S-Line: 2006-2009 (20" ET30) Audi 4L Q7: 2009-2015 (20" ET30) Audi B7 RS4: 2006-2008 (19" ET25, 20" ET25) Audi B8 RS5: 2013-present (19" ET25, 20" ET25) Audi C5 RS6: 2003 (19" ET25) Audi C7 RS7: 2013-present (20" ET25) Audi 8V S3: 2015-present (19" ET47) Audi B5 S4: 1999-2002 (18" ET32, 19" ET38) Audi B6 S4: 2004-2005.5 (18" ET32, 19" ET38) Audi B7 S4: 2005.5-2009 (18" ET32, 19" ET38) Audi B8 S4: 2010-present (18" ET32, 19" ET38, 20" ET40) Audi B8 S5: 2008-present (18" ET20, 18" ET32, 19" ET25, 20" ET25) Audi C5 S6: 2002-2003 (18" ET20, 18" ET32, 19" ET25) Audi C6 S6: 2007-2011 (19" ET38) Audi C7 S6: 2013-present (20" ET40) Audi C7 S7: 2013-present (20" ET25) Audi D2 S8: 2002-2003 (18" ET32, 19" ET38) Audi D3 S8: 2007-2012 (19" ET38, 19" ET25) Audi D4 S8: 2013-present (20" ET25) Audi B8 SQ5: 2013-present (19" ET25, 19" ET38, 20" ET25) *New lugbolts required Audi MkI TT: 1998-2006 (19" ET47 20mm adapters) Audi MkII TT: 2008-present (19" ET47)

The Hartmann HRS6-204-MA replica wheels are a triple split 5 spoke wheel finished in a Matte Anthracite color. The HRS6-204-MA accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann HRS6-204-MA replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Matte Anthracite finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2013 (18" ET47) Audi 8V A3: 2014-present (18" ET47) Audi B5 A4: 1996-2001 (18" ET32, 19" ET38) Audi B6 A4: 2001-2005.5 (18" ET32, 19" ET38) Audi B7 A4: 2005.5-2008 (18" ET32, 19" ET38) Audi B8 A4: 2008-present (18" ET32, 19" ET38, 20" ET40) Audi B8 A5: 2008-present (18" ET32, 19" ET25, 20" ET25) Audi C5 A6 4.2L: 1998-2004 (18" ET32, 19" ET25) Audi C5 A6 2.8L, 3.0L: 1998-2004 (18" ET32, 19" ET38) Audi C5 A6 2.7T: 1998-2004 (18" ET32, 19" ET38) Audi C6 A6: 2005-2011 (18" ET32, 19" ET38) Audi C7 A6: 2012-present (18" ET32, 19" ET38, 20" ET40 3mm spacers) Audi C7 A7: 2012-present (18" ET32, 19" ET25, 20" ET25) Audi D2 A8: 1997-2002 (18" ET32, 19" ET38) Audi D3 A8 V8: 2003-2011 (18" ET32, 19" ET38, 19" ET25, 20" ET25) Audi D3 A8 W12: 2003-2011 (19" ET38, 19" ET25, 20" ET25) Audi D4 A8 4.2L: 2012-present (19" ET25, 19" ET38, 20" ET25, 20" ET40) Audi C5 allroad: 2001-2005 (18" ET32 15mm spacers, 19" ET25) Audi B8 allroad: 2013-present (18" ET32 15mm spacers, 19" ET25, 20" ET25) Audi B8 Q5: 2009-present (18" ET32, 19" ET38, 19" ET25, 20" ET25) *New lugbolts required Audi 4L Q7: non-S-line 2007-2010: (22" ET50) Audi 4L Q7 :S-Line 2007-2010: (22" ET25, 22" ET50) Audi 4L Q7: 2011-2015: (22" ET25, 22" ET50) Audi B7 RS4: 2006-2008 (19" ET25, 20" ET25) Audi B8 RS5: 2013-present (19" ET25, 20" ET25) Audi C5 RS6: 2003 (19" ET25) Audi C7 RS7: 2013-present (20" ET25) Audi 8V S3: 2014-present (18" ET47) Audi B5 S4: 1999-2002 (18" ET32, 19" ET38) Audi B6 S4: 2004-2005.5 (18" ET32, 19" ET38) Audi B7 S4: 2005.5-2009 (18" ET32, 19" ET38) Audi B8 S4: 2010-present (18" ET32, 19" ET38, 20" ET40) Audi B8 S5: 2008-present (18" ET32, 19" ET25, 20" ET25) Audi C5 S6: 2002-2003 (18" ET32, 19" ET25) Audi C6 S6: 2007-2011 (19" ET38) Audi C7 S6: 2013-present (20" ET40) Audi C7 S7: 2013-present (20" ET25) Audi D2 S8: 2002-2003 (18" ET32, 19" ET38) Audi D3 S8: 2007-2012 (19" ET38, 19" ET25) Audi D4 S8: 2013-present (20" ET25) Audi B8 SQ5: 2013-present (19" ET25, 19" ET38, 20" ET25) *New lugbolts required Audi TT MkII: 2006-2014 (18" ET47) Audi TT MkIII: 2016-present (18" ET47)

The Hartmann HS5-209-GS replica wheel is a split 5 spoke wheel finished in a Gloss Silver paint with a protective clearcoat finish. The HS5-209-GS accepts an OEM Audi centercap, part #4F0 601 165 N. The Hartmann HS5-209-GS replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

High Gloss Silver finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

A 90 degree pick such as that made by craftsman is recommended for removal of the supplied Hartmann centercap.

Available to fit the following vehicles:

Audi B5 A4: 1996-2001 (19" ET38) Audi B6 A4: 2001-2005.5 (19" ET38) Audi B7 A4: 2005.5-2008 (19" ET38) Audi B8 A4: 2008-present (19" ET38) Audi B8 A5: 2008-present (19" ET38 15mm spacers) Audi C5 A6 4.2L: 1998-2004 (19" ET38 15mm spacers) Audi C5 A6 2.8L, 3.0L: 1998-2004 (19" ET38) Audi C5 A6 2.7T: 1998-2004 (19" ET38) Audi C6 A6: 2005-2011 (19" ET38) Audi C7 A6: 2012-present (19" ET38) Audi C7 A7: 2012-present (19" ET38) Audi D2 A8: 1997-2002 (19" ET38) Audi D3 A8 V8: 2003-2011 (19" ET38) Audi D3 A8 W12: 2003-2011 (19" ET38) Audi D4 A8 4.2L: 2012-present (19" ET38) Audi C5 allroad: 2001-2005 (19" ET38 15mm spacers) Audi B8 allroad: 2013-present (19" ET38 15mm spacers) Audi B8 Q5: 2009-present (19" ET38) *New lugbolts required Audi B7 RS4: 2006-2008 (19" ET38 3mm spacers) Audi B8 RS5: 2013-present (19" ET38 15mm spacers) Audi C5 RS6: 2003 (19" ET38 15mm spacers) Audi B5 S4: 1999-2002 (19" ET38) Audi B6 S4: 2004-2005.5 (19" ET38) Audi B7 S4: 2005.5-2009 (19" ET38) Audi B8 S4: 2010-present (19" ET38) Audi B8 S5: 2008-present (19" ET38 15mm spacers) Audi C5 S6: 2002-2003 (19" ET38 15mm spacers) Audi C6 S6: 2007-2011 (19" ET38) Audi D2 S8: 2002-2003 (19" ET38) Audi D3 S8: 2007-2012 (19" ET38) Audi B8 SQ5: 2013-present (19" ET38) *New lugbolts required

Gloss Anthracite with Machined Face and Lip

The Hartmann HS5-209-GA:M replica wheel is a split 5 spoke wheel finished in a Gloss Anthracite paint, the face of the spokes and lip of the wheel are machined to a bright aluminum finish with a protective clearcoat finish. The HS5-209-GA:M accepts an OEM Audi centercap, part #4F0 601 165 N. The Hartmann HS5-209-GA:M replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Anthracite / Machined finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards \

A 90 degree pick such as that made by craftsman is recommended for removal of the supplied Hartmann centercap.

Available to fit the following vehicles:

Audi B5 A4: 1996-2001 (19" ET35) Audi B6 A4: 2001-2005.5 (19" ET35) Audi B7 A4: 2005.5-2008 (19" ET35) Audi B8 A4: 2008-present (19" ET35, 20" ET40) Audi B8 A5: 2008-present (19" ET25, 20" ET25) Audi C5 A6 4.2L: 1998-2004 (19" ET25) Audi C5 A6 2.8L, 3.0L: 1998-2004 (19" ET35) Audi C5 A6 2.7T: 1998-2004 (19" ET35) Audi C6 A6: 2005-2011 (19" ET35) Audi C7 A6: 2012-present (19" ET35, 20" ET40) Audi C7 A7: 2012-present (19" ET25, 19" ET35, 20" ET25) Audi D2 A8: 1997-2002 (19" ET35, 20" ET40) Audi D3 A8 V8: 2003-2011 (19" ET25, 19" ET35, 20" ET25, 20" ET40) Audi D3 A8 W12: 2003-2011 (19" ET25, 19" ET35, 20" ET25, 20" ET40) Audi D4 A8 4.2L: 2012-present (19" ET25, 19" ET35, 20" ET25, 20" ET40) Audi C5 allroad: 2001-2005 (19" ET25) Audi B8 allroad: 2013-present (19" ET25, 20" ET25) Audi B8 Q5: 2009-present (19" ET25, 19" ET35, 20" ET25, 20" ET40) *New lugbolts required Audi B7 RS4: 2006-2008 (19" ET25, 19" ET35, 20" ET25) Audi B8 RS5: 2013-present (19" ET25, 20" ET25) Audi C5 RS6: 2003 (19" ET25) Audi C7 RS7: 2013-present (20" ET25) Audi B5 S4: 1999-2002 (19" ET35) Audi B6 S4: 2004-2005.5 (19" ET35) Audi B7 S4: 2005.5-2009 (19" ET35) Audi B8 S4: 2010-present (19" ET35, 20" ET40) Audi B8 S5: 2008-present (19" ET25, 20" ET25) Audi C5 S6: 2002-2003 (19" ET25) Audi C6 S6: 2007-2011 (19" ET35) Audi C7 S6: 2013-present (20" ET40) Audi C7 S7: 2013-present (20" ET25) Audi D2 S8: 2002-2003 (19" ET35, 20" ET40) Audi D3 S8: 2007-2012 (19" ET25, 19" ET35, 20" ET25, 20" ET40) Audi D4 S8: 2012-present (20" ET25) Audi B8 SQ5: 2013-present (19" ET25, 19" ET35, 20" ET25) *New lugbolts required

High Gloss Silver

Hartmann HRS4-252-GS cast replica wheels are a split 7 spoke wheel finished in a Gloss Silver color with a protective clearcoat. The HRS4-252-GS accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann HRS4-252-GS replica wheel are available in 5×112 and 5×130 bolt patterns ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Silver finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi B5 A4: 1996-2001 (17" ET32, 18" ET32, 19" ET38) Audi B6 A4: 2002-2005.5 (17" ET32, 18" ET32, 19" ET38) Audi B7 A4: 2005.5-2008 (17" ET32, 18" ET32, 19" ET38) Audi B8 A4: 2009+ (17" ET32, 18" ET32, 19" ET38, 20" ET40) Audi B8 A5: 2008+ (17" ET32, 18" ET32, 19" ET38, 20" ET25) Audi C5 A6 4.2L: 1998-2004 (17" ET32, 18" ET32, 19" ET38) Audi C5 A6 2.8L, 3.0L: 1998-2004 (17" ET32, 18" ET32, 19" ET38) Audi C5 A6 2.7T: 1998-2004 (17" ET32, 18" ET32, 19" ET38) Audi C6 A6: 2005-2011 (17" ET32, 18" ET32, 19" ET38) Audi C7 A6 2.0T and TDI. 2012-present (18" ET32, 19" ET38, 20" ET40) Audi C7 A6 3.0T: 2012-present (18" ET32, 19" ET38, 20" ET40 +3mm spacers) Audi C7 A7: 2012-present (18" ET32, 19" ET38, 20" ET25) Audi D2 A8: 1997-2002 (17" ET32, 18" ET32, 19" ET38) Audi D3 A8 V8: 2003-2011 (17" ET32, 18" ET32, 19" ET38, 20" ET25, 20" ET40) Audi D3 A8 W12: 2003-2011 (19" ET38, 20" ET25, 20" ET40) Audi D4 A8 4.2L: 2012-present (18" ET32, 19" ET38, 20" ET25, 20" ET40) Audi C5 allroad: 2001-2005 (17" ET32 +15mm spacers, 18" ET32 +15mm spacers, 19" ET38 +15mm spacers) Audi B8 allroad: 2013-present (17" ET32 +15mm spacers, 18" ET32 +15mm spacers, 19" ET38 +15mm spacers, 20" ET25) Audi B8 Q5: 2009-2010 (17" ET32, 18" ET32, 19" ET38, 20" ET25, 20" ET40) *New lugbolts required Audi B8 Q5: 2011-present (18" ET32, 19" ET38, 20" ET25, 20" ET40) *New lugbolts required Audi 4L Q7: 2007-2010 (22" ET50) Audi 4L Q7 S-Line: 2007-2010 (20" ET25, 22" ET50) Audi 4L Q7 S-line: 2011-2015 (20" ET25, 22" ET50) Audi B7 RS4: 2006-2008 (18" ET32 +3mm spacers,19" ET38 +3mm spacers, 20" ET25) Audi B8 RS5: 2013-present (18" ET32 +15mm spacers,19" ET38 +15mm spacers, 20" ET25) Audi C5 RS6: 2003 (19" ET38 +15mm spacers) Audi C7 RS7: 2013-present (20" ET25) Audi B5 S4: 1999-2002 (17" ET32 +3mm spacers, 18" ET32) Audi B6 S4: 2004-2005.5 (17" ET32, 18" ET32, 19" ET38) Audi B7 S4: 2005.5-2009 (17" ET32, 18" ET32, 19" ET38) Audi B8 S4: 2010-present (17" ET32, 18" ET32, 19" ET38, 20" ET40) Audi B8 S5: 2008-present (17" ET32, 18" ET32, 19" ET38, 20" ET25) Audi C5 S6: 2002-2003 (17" ET32, 18" ET32, 19" ET38) Audi C6 S6: 2007-2011 (18" ET32, 19" ET38) Audi C7 S6: 2013-present (20" ET40) Audi D3 S8: 2002-2003 (18" ET32, 19" ET38, 20" ET40) Audi D3 S8: 2007-2012 (19" ET38, 20" ET25, 20" ET40) Audi D4 S8: 2012-present (20" ET25) Audi B8 SQ5: 2013-present (18" ET32 +15mm spacers, 19" ET38, 20" ET25) *New lugbolts required

High Gloss Silver

The Hartmann HTT -256-GS replica wheel is a 5 spoke wheel finished in a Gloss Silver color with a clearcoat. The HTT -256-GS accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann HTT -256-GS replica wheel has a 5×112 bolt pattern ( PCD ) and uses the OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Silver finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (19" ET47) Audi 8V A3: 2015-present (19" ET47) Audi B5 A4: 1996-2002 (18" ET32, 19" ET38) Audi B6 A4: 2002-2005.5 (18" ET32, 19" ET38) Audi B7 A4: 2005.5-2007 (18" ET32, 19" ET38) Audi B8 A4: 2008-present (18" ET32, 19" ET38) Audi B8 A5: 2008-present (18" ET32, 19" ET25, 19" ET35) Audi C5 A6 2.7T: 1998-2004 (18" ET32) Audi C5 A6 2.8L and 3.0L: 1998-2004 (18" ET32, 19" ET38) Audi C5 A6 4.2L: 1998-2004 (18" ET32 +15mm spacers, 19" ET25) Audi C6 A6: 2005-2011 (18" ET32, 19" ET38) Audi C7 A6 2.0T and TDI. 2012-present (18" ET32, 19" ET38) Audi C7 A6 3.0T: 2012-present (18" ET32, 19" ET38 +3mm spacers) Audi C7 A7: 2012-present (18" ET32, 19" ET25) Audi D2 A8: 1997-2002 (18" ET32, 19" ET38) Audi D3 A8 V8: 2003-2011 (18" ET32, 19" ET25, 19" ET38) Audi D3 A8 W12: 2003-2011 (19" ET25, 19" ET38) Audi D4 A8 4.2L: 2012-present (18" ET32, 19" ET25, 19" ET35, 19" ET38) Audi C5 allroad: 2001-2005 (18" ET32 +15mm spacers, 19" ET25) Audi B8 allroad: 2013-present (18" ET32 +15mm spacers, 19" ET25) Audi B8 Q5: 2009-present (18" ET32, 19" ET38, 19" ET25) *New lugbolts required Audi B7 RS4: 2006-2008 (18" ET32 +3mm spacers, 19" ET25) Audi B8 RS5: 2013-present (19" ET25) Audi C5 RS6: 2003 (18" ET32, 19" ET25) Audi 8V S3: 2015-present (19" ET47) Audi B6 S4: 2004-2005.5 (18" ET32, 19" ET38) Audi B7 S4: 2005.5-2008 (18" ET32, 19" ET38) Audi B8 S4: 2010-present (18" ET32, 19" ET38) Audi B8 S5: 2008-present (18" ET32, 19" ET25, 19" ET35) Audi C5 S6: 2002-2003 (18" ET32, 19" ET25) Audi C6 S6: 2007-2013 (18" ET32, 19" ET38) Audi C7 S6: 2013-present (19" ET38) *Spoke balancing required Audi C7 S7: 2013-present (19" ET25, 19" ET38 +3mm spacers) Audi D2 S8: 2002-2003 (18" ET32, 19" ET38) Audi D3 S8: 2007-2012 (19" ET25, 19" ET38) Audi B8 SQ5: 2013-present (18" ET32 +15mm spacers, 19" ET25, 19" ET38) *New lugbolts required Audi MkII TT: 2008-present (19" ET47)

Matte Anthracite Machined finish

The Hartmann HTT -256-MA:M replica wheel is a 5 spoke wheel finished in a Matte Anthracite paint, the outer face of the spokes and lip of the wheel are machined to a bright aluminum finish with a protective clearcoat finish. The HTT -256-MA:M accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann HTT -256-MA:M replica wheel has a 5×112 bolt pattern ( PCD ) and uses the OEM Audi 14×1.5mm ball seat lug bolts.

Matte Anthracite / Machined finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (19" ET47) Audi 8V A3: 2015-present (19" ET47) Audi B5 A4: 1996-2001 (18" ET32, 19" ET38) Audi B6 A4: 2002-2005.5 (18" ET32, 19" ET38) Audi B7 A4: 2005.5-2008 (18" ET32, 19" ET38) Audi B8 A4: 2009-present (18" ET32, 19" ET38, 20" ET40) Audi B8 A5: 2008-present (18" ET32, 19" ET25, 20" ET29) Audi C5 A6 2.7T: 1998-2004 (18" ET32) Audi C5 A6 2.8L and 3.0L: 1998-2004 (18" ET32, 19" ET38) Audi C5 A6 4.2L: 1998-2004 (18" ET32 +15mm spacers, 19" ET25) Audi C6 A6: 2005-2011 (18" ET32, 19" ET38) Audi C7 A6 2.0T and TDI. 2012-present (18" ET32, 19" ET38, 20" ET40) Audi C7 A6 3.0T: 2012-present (18" ET32, 19" ET38 +5mm spacers) Audi C7 A7: 2012-present (19" ET25, 20" ET29) Audi D2 A8: 1997-2002 (18" ET32, 19" ET38) Audi D3 A8 V8: 2003-2011 (19" ET38, 19" ET25, 20" ET29, 20" ET40) Audi D3 A8 W12: 2003-2011 (19" ET38, 19" ET25, 20" ET29, 20" ET40) Audi D4 A8 4.2L: 2012-present (19" ET25, 19" ET38, 20" ET29, 20" ET40) Audi C5 allroad: 2001-2005 (18" ET32 +15mm spacers, 19" ET25) Audi B8 allroad: 2013-present (18" ET32, 19" ET25, 20" ET29) Audi B8 Q5: 2009-present (18" ET32, 19" ET25, 19" ET38, 20" ET29, 20" ET40) *New lugbolts required Audi B7 RS4: 2006-2008 (18" ET32 +3mm spacers, 19" ET25) Audi B8 RS5: 2013-present (19" ET25, 20" ET29) Audi C5 RS6: 2003 (18" ET32, 19" ET25) Audi C7 RS7: 2013-present (20" ET29) Audi 8V S3: 2015-present (19" ET47) Audi B6 S4: 2004-2005.5 (18" ET32, 19" ET38) Audi B7 S4: 2005.5-2009 (18" ET32, 19" ET38) Audi B8 S4: 2009-present (18" ET32, 19" ET38, 20" ET40) Audi B8 S5: 2008-present (18" ET32, 19" ET25, 20" ET29) Audi C5 S6: 2002-2003 (18" ET32 +15mm spacers, 19" ET25) Audi C6 S6: 2007-2011 (18" ET32, 19" ET38) Audi C7 S6: 2013-present (19" ET38 Spoke balancing required, 20" ET40) Audi C7 S7: 2013-present (19" ET25, 19" ET38 +3mm spacers, 20" ET29) Audi D2 S8: 2002-2003 (18" ET32, 19" ET38) Audi D3 S8: 2007-2012 (19" ET38, 19" ET25, 20" ET29, 20" ET40) Audi D4 S8: 2013-present (20" ET29) Audi B8 SQ5: 2013-present (18" ET32 15mm Spacers, 19" ET25, 19" ET38 3mm Spacers, 20" ET29) *New lugbolts required Audi MkII TT: 2008-2014 (18" ET47, 19" ET47) Audi MkII TTS. 2008-2014 (18" ET47, 19" ET47)

High Gloss Silver

The Hartmann G5-GS replica wheel is a 5 spoke wheel with a Gloss Silver finish. The G5-GS accepts an OEM Audi centercap, part #4B0 601 170 7ZJ. The G5-GS replica wheel is available in a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Silver finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (19" ET45) Audi 8V A3: 2015-present (19" ET45) Audi B5 A4: 1996-2001 (19" ET35) Audi B6 A4: 2002-2005.5 (19" ET35) Audi B7 A4: 2005.5-2008 (19" ET35) Audi B8 A4: 2009-present (19" ET35) Audi B8 A5: 2008-present (19" ET35) Audi C5 A6 2.8L and 3.0L: 1998-2004 (19" ET35) Audi C5 A6 4.2L: 1998-2004 (19" ET35) Audi C6 A6: 1998-2011 (19" ET35) Audi C7 A6 2.0T and TDI. 2012-present (19" ET35) Audi C7 A6 3.0T: 2012-present (19" ET35 +5mm spacers) Audi C7 A7 3.0T: 2012-present (19" ET35 +5mm spacers) Audi D2 A8: 1997-2002 (19" ET35) Audi D3 A8 V8: 2003-2011 (19" ET35) Audi D3 A8 W12: 2003-2011 (19" ET35) Audi D4 A8 4.2L: 2012-present (19" ET35) Audi C5 allroad: 2001-2005 (19" ET35 +15mm spacers) Audi B8 allroad: 2013-present (19" ET35 +15mm spacers) Audi B8 Q5: 2009-present (19" ET35) *New lugbolts required Audi B7 RS4: 2006-2008 (19" ET35) Audi B8 RS5: 2013-present (19" ET35 15mm spacers) Audi C5 RS6: 2003 (19" ET35) Audi 8V S3: 2015-present (19" ET45) Audi B6 S4: 2004-2005.5 (19" ET35) Audi B7 S4: 2005.5-2008 (19" ET35) Audi B8 S4: 2010-present (19" ET35) Audi B8 S5: 2008-present (19" ET35) Audi C5 S6: 2002-2003 (19" ET35) Audi C6 S6: 2007-2011 (19" ET35) Audi D2 S8: 2002-2003 (19" ET35) Audi D3 S8: 2007-2012 (19" ET35) Audi B8 SQ5: 2013-present (19" ET35) *New lugbolts required Audi MkII TT: 2008-present (19" ET45)

Gloss Silver. Machined Face

The Hartmann HLP -410-GS:M replica wheels are a 10 spoke mesh style wheel finished in a Gloss Silver color with a machined face and lip with a clearcoat. The HLP -410-GS:M accepts an OEM Audi centercap, part #4B0 601 170 7ZJ. The Hartmann HRS6-204-GA:M replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Anthracite Machined finish * Guaranteed fitment * OE quality and strength * Uses OEM ball seat lug bolts * Accepts OEM centercaps * TPMS compatible * 12 month finish warranty * Low pressure cast aluminum alloy (same as OEM manufacturing) * Heat treated for high strength * Tested to JWL. VIA. and TUV standards.

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (19" ET45) Audi 8V A3: 2015-present (19" ET45) Audi B5 A4: 1996-2001 (19" ET38) Audi B6 A4: 2002-2005.5 (19" ET38) Audi B7 A4: 2005.5-2008 (19" ET38) Audi B8 A4: 2009-present (19" ET38) Audi B8 A5: 2008-present (19" ET38) Audi C5 A6 2.8L and 3.0L: 1998-2004 (19" ET38) Audi C5 A6 4.2L: 1998-2004 (19" ET38) Audi C6 A6: 1998-2011 (19" ET38) Audi C7 A6 2.0T and TDI. 2012-present (19" ET38) Audi D2 A8: 1997-2002 (19" ET38) Audi D3 A8 V8: 2003-2011 (19" ET38) Audi D3 A8 W12: 2003-2011 (19" ET38) Audi D4 A8 4.2L: 2012-present (19" ET38) Audi C5 allroad: 2001-2005 (19" ET38 15mm spacers) Audi B8 allroad: 2013-present (19" ET38 15mm spacers) Audi B8 Q5: 2009-present (19" ET38) *New lugbolts required Audi B7 RS4: 2006-2008 (19" ET38) Audi B8 RS5: 2013-present (19" ET38 +15mm spacers) Audi C5 RS6: 2003 (19" ET38) Audi 8V S3: 2015-present (19" ET45) Audi B6 S4: 2004-2005.5 (19" ET38) Audi B7 S4: 2005.5-2008 (19" ET38) Audi B8 S4: 2010-present (19" ET38) Audi B8 S5: 2008-present (19" ET38) Audi C5 S6: 2002-2003 (19" ET38) Audi C6 S6: 2007-2011 (19" ET38) Audi D2 S8: 2002-2003 (19" ET38) Audi D3 S8: 2007-2012 (19" ET38) Audi B8 SQ5: 2013-present (19" ET38) *New lugbolts required Audi MkII TT: 2008-present (19" ET45)

Gloss Anthracite with Machined Face and Lip

The Hartmann HR8-GA:M replica wheel is a split 5 spoke wheel finished in a Gloss Anthracite paint, the face of the spokes and lip of the wheel are machined to a bright aluminum finish with a protective clearcoat finish. The HR8-GA:M can be fitted with an OEM centercap part #4B0 601 170 A 7ZJ. The Hartmann HR8-GA:M replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Anthracite / Machined finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi B5 A4: 1996-2001 (18" ET32, 19" ET35) Audi B6 A4: 2002-2005.5 (18" ET32, 19" ET35) Audi B7 A4: 2005.5-2008 (18" ET32, 19" ET35) Audi B8 A4: 2009-present (18" ET32, 19" ET35) Audi B8 A5: 2008-present (18" ET32, 19" ET35) Audi C5 A6 2.7T: 1998-2004 (18" ET32, 19" ET35) Audi C5 A6 2.8L and 3.0L: 1998-2004 (18" ET32, 19" ET35) Audi C5 A6 4.2L: 1998-2004 (18" ET32, 19" ET35) Audi C6 A6: 2005-2011 (18" ET32, 19" ET35) Audi C7 A6 2.0T and TDI. 2012-present (18" ET32, 19" ET35) Audi C7 A6 3.0T: 2012-present (18" ET32, 19" ET35) Audi C7 A7: 2012-present (18" ET32, 19" ET35) Audi D2 A8: 1997-2002 (18" ET32, 19" ET35) Audi D3 A8 V8: 2003-2011 (18" ET32, 19" ET35) Audi D3 A8 W12: 2003-2011 (19" ET35) Audi D4 A8 4.2L: 2012-present (19" ET35) Audi C5 allroad: 2001-2005 (18" ET32 +15mm spacers, 19" ET35 +15mm spacers) Audi B8 allroad: 2013-present (18" ET32 +15mm spacers, 19" ET35 +15mm spacers) Audi B8 Q5: 2009-present (18" ET32, 19" ET35, 19" ET35) *New lugbolts required Audi B7 RS4: 2006-2008 (18" ET32 +12mm spacers, 19" ET35) Audi B8 RS5: 2013-present (19" ET35) Audi C5 RS6: 2003 (19" ET35) Audi B5 S4: 1999-2002 (18" ET32, 19" ET35) Audi B6 S4: 2004-2005.5 (18" ET32, 19" ET35) Audi B7 S4: 2005.5-2008 (18" ET32, 19" ET35) Audi B8 S4: 2010-present (18" ET32, 19" ET35) Audi B8 S5: 2008-present (18" ET32, 19" ET35) Audi C5 S6: 2002-2003 (18" ET32, 19" ET35) Audi C6 S6: 2007-2011 (18" ET32, 19" ET35) Audi D2 S8: 2002-2003 (18" ET32, 19" ET35) Audi D3 S8: 2007-2012 (19" ET35) Audi SQ5: 2013-present (18" ET32 +15mm spacers, 19" ET35) *New lugbolts required

Gloss Silver with Machined Face and Lip

The Hartmann HR8-GS:M replica wheel is a split 5 spoke wheel finished in a Gloss Silver paint, the face of the spokes and lip of the wheel are machined to a bright aluminum finish with a protective clearcoat finish. The HR8-GS:M accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann HR8-GS:M replica wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Silver / Machined finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (19" ET47) Audi 8V A3: 2015-present (19" ET47) Audi B5 A4: 1996-2001 (18" ET32, 19" ET38) Audi B6 A4: 2001-2005.5 (18" ET32, 19" ET38) Audi B7 A4: 2005.5-2008 (18" ET32, 19" ET38) Audi B8 A4: 2008-present (18" ET32, 19" ET38) Audi B8 A5: 2008-present (18" ET32, 19" ET25) Audi C5 A6 4.2L: 1998-2004 (18" ET32, 19" ET25) Audi C5 A6 2.8L, 3.0L: 1998-2004 (18" ET32, 19" ET38) Audi C5 A6 2.7T: 1998-2004 (18" ET32, 19" ET38) Audi C6 A6: 2005-2011 (18" ET32, 19" ET38) Audi C7 A6: 2012-present (18" ET32, 19" ET38) Audi C7 A7: 2012-present (18" ET32, 19" ET25, 19" ET38) Audi D2 A8: 1997-2002 (18" ET32, 19" ET38) Audi D3 A8 V8: 2003-2011 (18" ET32, 19" ET38, 19" ET25) Audi D3 A8 W12: 2003-2011 (19" ET38, 19" ET25) Audi D4 A8 4.2L: 2012-present (19" ET25, 19" ET38) Audi C5 allroad: 2001-2005 (18" ET32 +15mm spacers, 19" ET25) Audi B8 allroad: 2013-present (18" ET32 +15mm spacers, 19" ET25) Audi B8 Q5: 2009-present (18" ET32, 19" ET38, 19" ET25) *New lugbolts required Audi B7 RS4: 2006-2008 (18" ET32 +12mm spacers, 19" ET25) Audi B8 RS5: 2013-present (19" ET25) Audi C5 RS6: 2003 (19" ET25) Audi 8V S3: 2015-present (19" ET47) Audi B5 S4: 1999-2002 (18" ET32, 19" ET38) Audi B6 S4: 2004-2005.5 (18" ET32, 19" ET38) Audi B7 S4: 2005.5-2009 (18" ET32, 19" ET38) Audi B8 S4: 2010-present (18" ET32, 19" ET38) Audi B8 S5: 2008-present (18" ET32, 19" ET25) Audi C5 S6: 2002-2003 (18" ET32, 19" ET25) Audi C6 S6: 2007-2011 (18" ET32, 19" ET38) Audi D2 S8: 2002-2003 (18" ET32, 19" ET38) Audi D3 S8: 2007-2012 (19" ET38, 19" ET25) Audi B8 SQ5: 2013-present (18" ET32 +15mm spacers, 19" ET25, 19" ET38) *New lugbolts required Audi MkII TT: 2008-present (19" ET47) Audi TT-RS: 2012-2013 (19" ET47)

High Gloss Silver with Machined Lip

Hartmann Euromesh 3-GS:ML wheels are a 10 spoke mesh style 2-piece look wheel finished in a Gloss Silver color with Machined Lip and clearcoat. The Euromesh 3-GS:ML accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann Euromesh 3-GS:ML wheel has a 5×112 bolt pattern ( PCD ) and uses the OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Silver finish with Machined Lip

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (18" ET47, 19" ET47) Audi 8V A3: 2015-present (18" ET47, 19" ET47) Audi B5 A4: 1996-2001 (18" ET32, 19" ET38) Audi B6 A4: 2002-2005.5 (18" ET32, 19" ET38) Audi B7 A4: 2005.5-2008 (18" ET32, 19" ET38) Audi B8 A4: 2009-present (18" ET32, 18" ET47, 19" ET38) Audi B8 A5: 2008-present (18" ET32, 19" ET25) Audi C5 A6 2.8L and 3.0L: 1998-2004 (18" ET32, 19" ET38) Audi C5 A6 4.2L: 1998-2004 (18" ET32, 19" ET25) Audi C6 A6: 2005-2011 (18" ET32, 19" ET38) Audi C7 A6 2.0T and TDI. 2012-present (18" ET32, 19" ET38) Audi C7 A6 3.0T: 2012-present (18" ET32 + 3mm spacers. 19" ET38 +3mm spacers) Audi C7 A7: 2012-present (19" ET25) Audi D2 A8: 1997-2002 (18" ET32, 19" ET38) Audi D3 A8 V8: 2003-2011 (18" ET32, 19" ET38, 19" ET25) Audi D3 A8 W12: 2003-2011 (19" ET38, 19" ET25) Audi D4 A8 4.2L: 2012-present (19" ET25, 19" ET38) Audi C5 allroad: 2001-2005 (18" ET32 +15mm spacers, 19" ET25) Audi B8 allroad: 2013-present (18" ET32 +15mm spacers, 19" ET25) Audi B8 Q5: 2009-present (18" ET32, 19" ET38, 19" ET25) *New lugbolts required Audi B7 RS4: 2006-2008 (18" ET32 +15mm spacers, 19" ET25) Audi B8 RS5: 2013-present (19" ET25) Audi C5 RS6: 2003 (19" ET25) Audi 8V S3: 2015-present (18" ET47, 19" ET47) Audi B6 S4: 2004-2005.5 (18" ET32, 19" ET38) Audi B7 S4: 2005.5-2009 (18" ET32, 19" ET38) Audi B8 S4: 2010-present (18" ET32, 18" ET47, 19" ET38) Audi B8 S5: 2008-present (18" ET32, 19" ET25) Audi C5 S6: 2002-2003 (18" ET32, 19" ET25) Audi C6 S6: 2007-2011 (19" ET38) Audi D2 S8: 2002-2003 (18" ET32, 19" ET38) Audi D3 S8: 2007-2012 (19" ET38, 19" ET25) Audi B8 SQ5: 2013-present (18" ET32 +15mm spacers, 19" ET25, 19" ET38) *New lugbolts required Audi MkII TT: 2008-present (18" ET47, 19" ET47)

The Hartmann Euromesh 4-GA wheels are a 10 spoke Mesh style wheel finished in a Gloss Anthracite color with a clearcoat. The Euromesh 4-GA accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann Euromesh 4-GA wheel has a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Anthracite finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (18" ET45) Audi 8V A3: 2015-present (18" ET45) Audi B5 A4: 1996-2001 (18" ET32) Audi B6 A4: 2002-2005.5 (18" ET32) Audi B7 A4: 2005.5-2008 (18" ET32) Audi B8 A4: 2009-present (18" ET32, 18" ET45) Audi B8 A5: 2008-present (18" ET32) Audi C5 A6 2.8L and 3.0L: 1998-2004 (18" ET32) Audi C5 A6 4.2L: 1998-2004 (18" ET32) Audi C6 A6: 2005-2011 (18" ET32) Audi C7 A6 2.0T and TDI. 2012-present (18" ET32) Audi C7 A6 3.0T: 2012-present (18" ET32) Audi C7 A7: 2012-present (18" ET32) Audi D2 A8: 1997-2002 (18" ET32) Audi D3 A8 V8: 2003-2011 (18" ET32) Audi D4 A8 4.2L: 2012-present (18" ET32) Audi C5 allroad: 2001-2005 (18" ET32 +15mm spacers) Audi B8 allroad: 2013-present (18" ET32 +15mm spacers) Audi B8 Q5: 2009-present (18" ET32) *New lugbolts required Audi B7 RS4: 2006-2008 (18" ET32 +3mm spacers) Audi 8V S3: 2015-present (18" ET45) Audi B6 S4: 2004-2005.5 (18" ET32) Audi B7 S4: 2005.5-2009 (18" ET32) Audi B8 S4: 2010-present (18" ET32, 18" ET45) Audi B8 S5: 2008-present (18" ET32) Audi C5 S6: 2002-2003 (18" ET32) Audi D2 S8: 2002-2003 (18" ET32) Audi B8 SQ5: 2013-present (18" ET32 +15mm spacers) *New lugbolts required Audi MkII TT: 2008-present (18" ET45)

High Gloss Silver

The Hartmann Euromesh 4-GS wheels are a 10 spoke Mesh style wheel finished in a Gloss Silver color with a clearcoat. The Euromesh 4-GS accepts an OEM Audi centercap, part #4B0 601 170 A 7ZJ. The Hartmann Euromesh 4-GS wheel is made in a 5×112 bolt pattern ( PCD ) and uses OEM Audi 14×1.5mm ball seat lug bolts.

Gloss Silver finish

Guaranteed fitment

OE quality and strength

Uses OEM ball seat lug bolts

Accepts OEM centercaps

TPMS compatible

12 month finish warranty

Low pressure cast aluminum alloy (same as OEM manufacturing)

Heat treated for high strength

Tested to JWL. VIA. and TUV standards

Available to fit the following vehicles:

Audi 8P A3: 2006-2014 (18" ET45) Audi 8V A3: 2015-present (18" ET45) Audi B5 A4: 1996-2001 (18" ET32) Audi B6 A4: 2002-2005.5 (18" ET32) Audi B7 A4: 2005.5-2008 (18" ET32) Audi B8 A4: 2009-present (18" ET32, 18" ET45) Audi B8 A5: 2008-present (18" ET32) Audi C5 A6 2.8L and 3.0L: 1998-2004 (18" ET32) Audi C5 A6 4.2L: 1998-2004 (18" ET32) Audi C6 A6: 2005-2011 (18" ET32) Audi C7 A6 2.0T and TDI. 2012-present (18" ET32) Audi C7 A6 3.0T: 2012-present (18" ET32) Audi C7 A7: 2012-present (18" ET32) Audi D2 A8: 1997-2002 (18" ET32) Audi D3 A8 V8: 2003-2011 (18" ET32) Audi D4 A8 4.2L: 2012-present (18" ET32) Audi C5 allroad: 2001-2005 (18" ET32 +15mm spacers) Audi B8 allroad: 2013-present (18" ET32 +15mm spacers) Audi B8 Q5: 2009-present (18" ET32) *New lugbolts required Audi B7 RS4: 2006-2008 (18" ET32 +3mm spacers) Audi 8V S3: 2015-present (18" ET45) Audi B6 S4: 2004-2005.5 (18" ET32) Audi B7 S4: 2005.5-2009 (18" ET32) Audi B8 S4: 2010-present (18" ET32, 18" ET45) Audi B8 S5: 2008-present (18" ET32) Audi C5 S6: 2002-2003 (18" ET32) Audi D2 S8: 2002-2003 (18" ET32) Audi B8 SQ5: 2013-present (18" ET32 +15mm spacers) *New lugbolts required Audi MkII TT: 2008-present (18" ET45)

Welcome to WWOOF

WWOOF organisations connect people who want to live and learn on organic farms and smallholdings with people who are looking for volunteer help.

WWOOF hosts offer food, accommodation and opportunities to learn about organic lifestyles. Volunteers give hands on help in return.

WWOOF is a network of national organizations. To become involved in the WWOOF community explore the drop down menu or list below and connect with the local WWOOF organization. For hosts in countries with no WWOOF organization yet check out WWOOF in Other Countries

Make a difference! Get involved! Join WWOOF! Think global – act local!

WWOOF Around the World

If you have questions about hosting or volunteering (WWOOFing) please directly contact the local organization below where you are interested in hosting or volunteering. If you have questions regarding this website please email contact@wwoofinternational. org

África

AuPair. com – Your easy and fast way to be successful

You now have the chance to find your ideal Au Pair or Host Family without any additional agency fee.

Complete your searching criteria and find your match instantly! After having registered you will have the opportunity to send Au Pairs and Host Families a free request to get to know if they are interested.

Whether you keep communicating through AuPair. com or not once you get to send personalized messages will be entirely up to you!

Our experienced team will be pleased to provide you with the best service (75% have been Au Pairs or Host Families themselves).

Why AuPair. com?

We have been placing Au Pairs since 1996 and providing our users with an online matching service since 1999, which makes AuPair. com one of the first matching agencies in the world. Our extensive experience and personalized service has helped us to develop a trustworthy and professional platform.

AuPair. com has become one of the biggest Au Pair platforms all over the world due to both its international and practical service. More than 500.000 satisfied users prove that the combination of our expert advice and your individual searching plays a very important role to be successful.

How does AuPair. com work?

Au Pairs and Host Families can register and create a profile for free on AuPair. com. Once you have added all the important information on the Au Pair stay, you will get to send our users a free request or add them to your hotlist in order to let them know you are interested.

Through the free request, the receiver will get an automatic email from AuPair. com which he or she will be able to accept or deny. If you would like to get the communication further, make sure you will make the next move!

Get the communication further!

In order to communicate through personalized messages, either the Au Pair or the Host Family must be a Premium Member. We recommend you to become a Premium Member so that you won’t have to wait and will get to contact your favorite users as soon as possible!

By a one-off payment of 39 euro for Au Pairs and 39.90 euro for Host Families you will get your Premium account activated in order to start contacting Au Pairs and Host Families and visualize their phone number if allowed by the user.

Become a Premium Member!

No need to cancel your Premium Membership! The Premium account will automatically expire so there is no need for you to cancel it.

Find your Au Pair or your Host Family today!

You can’t go wrong with a classic. We’ve rounded up a large selection of apparel and accessories that proudly display our various logos and marked them down 20%! Check out the sale section now to find everything from hats and shirts to onesies and bibs so you can outfit the whole family with Metallica pride. Sale ends Monday, March 28th at 9:00 AM PST.

The deluxe box set of Kill 'Em All includes original source material from the band’s personal collection with many never before heard or seen recordings on any sort of official release along with a book including rare photos and essays from those who were there.

The numbered box set includes four vinyl records, five CDs, one DVD, a hardcover book and a patch. Orders will begin shipping the week of April 11.

The deluxe box set of Ride the Lightning includes original source material from the band’s personal collection with many never before heard or seen recordings on any sort of official release along with a book including rare photos and essays from those who were there.

The numbered box set includes four vinyl records, six CDs, one DVD, a hardcover book, a mini-book of handwritten lyrics and a set of three posters. Orders will begin shipping the week of April 11.

Consultar su correo electrónico

Join the Met Club

Metallica Mailing List

What Is Cloud Computing and How Does It Work? & # 8211; Definition & Overview

From floppy disks to CDs to USB flash drives, file saving and sharing has undergone a significant evolution over the past decades. The devices to share files are becoming smaller and have higher capacities, increasingly destined to serve an on-the-go lifestyle.

Today you no longer need to save all your documents on one particular device. Instead, you can access your files from any terminal at any time, thanks to “cloud computing.”

What Is Cloud Computing?

The “cloud” has always been a metaphor for the Internet; in fact, cloud symbols are often used to portray the Internet on diagrams. As a virtual space that connects users from all over the globe, the Internet is like a cloud, sharing information by way of satellite networks.

Sharing and Storing Data

Cloud computing, in turn, refers to sharing resources, software, and information via a network, in this case the Internet. The information is stored on physical servers maintained and controlled by a cloud computing provider, such as Apple in regards to iCloud. As a user, you access your stored information on the cloud via the Internet.

By using cloud storage, you don’t have to store the information on your own hard drive. Instead, you can access it from any location and download it onto any device of your choice, including laptops. tablets. or smartphones. Moreover, you can also edit files, such as Word documents or PowerPoint presentations, simultaneously with other users, making it easier to work away from the office.

There are different types of cloud computing services available to suit different needs. While some cater to individual users who want to store photos, documents, and videos, others are destined for companies that need extensive platforms to develop IT applications, for example.

Depending on your needs, the prices will vary. As an individual user, you can get an initial amount of storage for free, such as 5GB with iCloud. If you need additional storage, you will have to pay a fee. Fees are usually set at monthly or yearly rates, depending on the services you are using.

Ventajas

Worldwide Access . Cloud computing increases mobility, as you can access your documents from any device in any part of the world. For businesses, this means that employees can work from home or on business trips, without having to carry around documents. This increases productivity and allows faster exchange of information. Employees can also work on the same document without having to be in the same place.

More Storage . In the past, memory was limited by the particular device in question. If you ran out of memory, you would need a USB drive to backup your current device. Cloud computing provides increased storage, so you won’t have to worry about running out of space on your hard drive.

Easy Set-Up . You can set up a cloud computing service in a matter of minutes. Adjusting your individual settings, such as choosing a password or selecting which devices you want to connect to the network, is similarly simple. After that, you can immediately start using the resources, software, or information in question.

Automatic Updates . The cloud computing provider is responsible for making sure that updates are available – you just have to download them. This saves you time, and furthermore, you don’t need to be an expert to update your device; the cloud computing provider will automatically notify you and provide you with instructions.

Reduced Cost . Cloud computing is often inexpensive. The software is already installed online, so you won’t need to install it yourself. There are numerous cloud computing applications available for free, such as Dropbox. and increasing storage size and memory is affordable. If you need to pay for a cloud computing service, it is paid for incrementally on a monthly or yearly basis. By choosing a plan that has no contract, you can terminate your use of the services at any time; therefore, you only pay for the services when you need them.

desventajas

Security . When using a cloud computing service, you are essentially handing over your data to a third party. The fact that the entity, as well as users from all over the world, are accessing the same server can cause a security issue. Companies handling confidential information might be particularly concerned about using cloud computing, as data could possibly be harmed by viruses and other malware. That said, some servers like Google Cloud Connect come with customizable spam filtering, email encryption, and SSL enforcement for secure HTTPS access, among other security measures.

Privacy . Cloud computing comes with the risk that unauthorized users might access your information. To protect against this happening, cloud computing services offer password protection and operate on secure servers with data encryption technology.

Loss of Control . Cloud computing entities control the users. This includes not only how much you have to pay to use the service, but also what information you can store, where you can access it from, and many other factors. You depend on the provider for updates and backups. If for some reason, their server ceases to operate, you run the risk of losing all your information.

Internet Reliance . While Internet access is increasingly widespread, it is not available everywhere just yet. If the area that you are in doesn’t have Internet access, you won’t be able to open any of the documents you have stored in the cloud.

Popular Cloud Computing Services

iCloud . Apple’s iCloud allows you to store music, documents, photos, and other files via Wi-Fi. You can then access them from all of your devices. When you sign up for iCloud, you automatically get 5GB of free storage. Should you need additional storage, fees are as follows: $20 per year for 10GB, $40 per year for 20GB, and $100 per year for 50GB. All the other Apple apps (calendar, mail, and more) are integrated to work seamlessly with iCloud.

Google Cloud Connect for Microsoft Office . Google Cloud Connect allows various users to interact using Microsoft Office. This includes simultaneous sharing and editing of Microsoft Word, PowerPoint, and Excel documents. You can also save secure copies of each document. The flexible plan, which you can terminate at any time, is priced at $5 per user account per month, while the annual plan is priced at $50 per user account per year.

IBM SmartCloud . IBM SmartCloud provides numerous services for IT companies, such as developing applications in the cloud or using the cloud as a backup for your company files. Use the price estimator to estimate the cost for your particular needs – you need to select the software, size, and times that you want to use, plus any additional requirements your company might have. A 12-month commitment, for example, is priced at $1,300 per month for each unit.

Choosing the Best Option

Whether you use your devices as an individual or as a company, you can take advantage of cloud computing. Individuals will find Apple’s iCloud particularly useful if you are using Apple devices. Small businesses, in turn, can opt to share documents via Google Cloud Connect, Google Docs, or Dropbox. IT and application development teams should opt for more complex services, such as those provided by IBM SmartCloud.

palabra final

Cloud computing is a relatively new technology that will only become more widespread. It offers many advantages that could immediately benefit you and your business – be aware, however, that initial developments come with frequent drawbacks. If you wait a while, the service will likely develop more fully as problems are ironed out. Plus, cost will go down as more people adopt the technology, which is great news for any frugal-minded businessperson.

Have you started using cloud computing? What are you favorite solutions?

Welcome to Gilbarco Veeder-Root

Gilbarco

You've Come to the Right Place

Gilbarco Veeder-Root is the global leader in fuel dispenser technology and integrated fueling solutions, from the forecourt to the c-store. At Gilbarco, we're the industry leader because we truly understand the fueling industry, our customers and what today's business needs demand. Gain an edge over your competition by choosing Gilbarco’s range of cutting edge and future-proof service station equipment and convenience store technology. No other company delivers our level of expertise and gives customers a competitive advantage in gas station and convenience store equipment. From high-tech fuel dispensers to a range of smartly integrated c-store equipment and merchandising solutions, we have everything you need to provide a state-of-the-art fueling experience for your customers.

Recent Press Release

GREENSBORO, N. C. – December 8, 2015 - Gilbarco Veeder-Root has been certified by First Data (NYSE.

Tuesday, December 8, 2015

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