No. 8788, dated May 7, 2001
ON NON-PROFIT ORGANIZATIONS
In reliance on articles 78 and 83 point 1 of the Constitution, on the proposal of
Council of the Ministers,
OF THE REPUBLIC OF ALBANIA
Object of the Law
This law sets out rules for the esta blishment, registration, functioning,
organization and activity of non-profit organizations, which follow purposes in
the good and interest of the public..
Within the meaning of th is law, the following phras es have these meanings:
1. “Public collection of funds” means the collection of funds by means
of broad-scale public awareness campaigns.
2. “Competent state or gan” means the state organ whose field of
competency is the same as or similar to the field of activity of a non-
profit organization or the st ate organ specified by law.
3. “Non-profit organization” mean s associations, foundations and
centers whose activity is conducted in an independ ent manner and
without being influenc ed by the state.
4. “Non-profit activity” means any economic or non-economic activity
on the condition that the income or properties of the non-profit
organizations, if there are any, are used only for the fulfillment of the
purposes specified in the c harter of the organization.
5. “Temporary activity” means activity exercised by a foreign non-profit
organization in Albanian territory for t he fulfillment of specific concrete
purposes during a calendar year for a period of no less than 30
consecutive days and no more than six months.
6. “Activity in the good and interest of the publi c” means any activity
that supports and develops spiritual and other humanitarian values for
the individual and society, protec ts human life or health, secures and
realizes public and social servic es, help and support in cases of
disasters, protects the environmen t and develops culture and education
about it, supports and develops cultur al and historical values and
traditions, science, education, physica l and spiritual education, helps in
the development of good habits and democratic values as well as any
other aspect in the good and interest of the public.
Subjects of the Law
The subjects of this law are the associations, foundations and centers
contemplated in article 2 point 1 of this law.
Trade unions, political par ties and other non-profit organizations whose
activity, organization and functioning is regulated by separate law are not
subjects of this law.
Everyone has the right to collective or ganization without needing to register
this as a non-profit organization.
The Right to Estab lish and Participate
Every natural or juridical, local or fo reign person has the right to establish a
non-profit organization, to be a member of it or to take part in its management
organs or in the administrative pers onnel of the non-profit organization.
The Principle of Protection and Respect for Human Rights
Non-profit organizations base their acti vity on the principle of respecting,
protecting and implementing the fundamental human rights and freedoms
provided in the Constitution, laws and international agreements ratified by law.
The Principle of Independence from the State
Non-profit organizations exercise their activity in a man ner independent from
state organs and interests.
Relationships of Non-profit Or ganizations with State Organs
The state supports and encour ages the activity of non-profit organizations.
The realization by the state of conditions and facilities for non-profit
organizations to achieve the purpose and object of their activity is done by
State organs do not interfere in the ac tivity of non-profit organizations.
A prohibition or limitation of the activity of non- profit organizations is done only
in the cases and the manner specified by law.
Civil Rights and Duties
Non-profit organizations have rights and carry out duties in conformity with the
provisions of the Civil Code, except when it is provided otherwise in this law or
other legal provisions.
Forms of Non-Profit Organizations
The establishment, forms, organization, func tioning and field of activity of non-
profit organizations is done in conformity with the Civil Code and with this law.
Division of Non-Profit Organizat ions according to Organization
Depending on the manner of organization, non-profit organizations are divided
1. non-profit organizat ion with membership:
Non-profit organizations with me mbership are established by the
free will of natural or juridical persons. The minimum number of
founding members is five natural per sons or at least two juridical
Every member has the right to leave the non-profit organization
for any reason. The charter may provide rules on the
responsibility of the member who leaves in connection with the
duties and responsibilities of the organization against third
parties up to the moment the me mber leaves. The responsibility
of the member who leav es is the same as that of other members
of the non-profit organization fo r activity performed up to the
moment of leaving.
The highest steering organ of a non-profit membership
organization is the ge neral meeting or asse mbly of all of its
members. Other steeri ng organs are elected and are responsible
to this highest organ.
2. non-profit organizati ons without membership:
Non-profit organizations withou t membership are foundations
Non-profit organizations without members are created by one or
more persons or by testament.
The highest steering organ of non-p rofit organizations without
membership is the board of directors.
1. A center is a juridical person, without membership, th at has the object of its
activity the performance of services and the realization of projects for
purposes in the good and in terest of the public, with funds and income
secured according to law. It is not permitted for a center to perform profit-
2. A center is created by one or more natural or juridical persons, by notarial
3. The act for creation of a center is re gistered in court on the request of its
4. The respective legal provisions for a foundation are applied to the
establishment, organization and functioni ng of a center, except when it is
expressly provided otherwise in this law and other legal provisions.
Division of Non-Profit Organiz ations according to the Law
Depending on the place of their regist ration, non-profit organizations are
1. local non-profit organizations:
Local non-profit organizations ar e those which are established,
recognized and registered as such according to Albanian law.
Local non-profit organizations may establish their branches in
the center or in any other territorial-administrative unit of
Albania. These branches are not separate legal persons, but
part of the organization.
Local non-profit organizations ha ve the right establish their
branches, affiliates and so forth outside the territory of Albania.
2. foreign non-profit organizations:
Foreign non-profit organizati ons are those organizations
established, recognized and registered as such according to the
law of another country.
Foreign non-profit organizations ar e permitted to exercise one or
more specific activities in the te rritory of Albania, provided that
they do not conflict with the Constitution and Albanian
Foreign non-profit organizations are also permitted to exercise
their activity in the territory of Albania by establishing and
registering, according to Alb anian law, a branch or a new non-
ESTABLISHMENT AND REGISTRATION OF NON-PROFIT ORGANIZATIONS
Article 12  Founding Subjects
Non-profit organizations ar e founded by natural or juridical persons, local or
Registration of Non-Profit Organizations
Non-profit organizations that are subjects of this law acquire juridical ability
after they are established and register ed in court, in conformity with the
conditions and procedures provided for in the law. Branches of foreign non-
profit organizations are also subject to the same registration procedures.
The founders of a non-prof it organization meet and approve its establishment
act and its charter, and may also author ize one or more persons to perform
the acts of registration.
The conditions contemplat ed in the second paragraph of this article are not
applicable to foundations that are established based on the basis of a
testament. If they meet the legal criter ia, these foundations shall be registered
by respecting the general juridical-civ il rules of execution of a testament.
The procedures for the registration of non-profit organizations in court and the
deposit of their documents into the respective Register are regulated by
A non-profit organization is recognized as a juridical person on the day the
decision of the court for its registration becomes final.
After it has gained juridica l personality, a non-profit organization is responsible
to the third parties for the obligations and damages caused during its activity.
The juridical personality of a non-profi t organizations terminates on the day
the decision of the court for its de-registration becomes final.
Duration of non-profit organizations
Non-profit organizations are est ablished with or without a term.
The duration of the activity of a non-profit organization and the rules for
changing it are set in its charter.
The establishment act is the docum ent through which its founders express
their will to establishment the non-profit organization.
A foundation may also be established thr ough a testament. In that case, the
testament constitutes the estab lishment act of the foundation.
The establishment act is drafted in writing and contains, in a summary
manner: the type, name, headquarters, iden tity of the founders, purposes and
field of activity, duration, the name of the person authorized to follow the
necessary procedures for the registration of the non-profit or ganization and for
its legal representation relation with third parties.
In the case of a foundation, the esta blishment act shall show the nature,
source and value of the property necessary to fulfill the aim and field of activity
of the foundation.
In the case of establishment of a foundation through a will, its content does
not have to provide a ll the items indicated in the th ird and fourth paragraphs of
Decisions for changes in the act of esta blishment with respect to the name,
symbol, object, purposes, field of activity of non-profit organizations, as well
decisions to transform it into another form of non-profit organization, shall be
submitted to the court within 30 days from the date the dec ision is taken.
Changes in the establishment act are subject to the same procedure used in
the case of initial regist ration of the organization.
The detailed regulation of the issues of organization, functioning and activity
of the non-profit organization is provided in its charter.
The charter of a non-profit organiza tion is drafted by the founders and
approved in the founding m eeting of the organization. If the case of the
establishment of a foundation through a testament, the charter may be drafted
and approved by the executor of the te stament, except when the testament
The charter of a non-profit organization shall contain:
a) the form of organization;
b) the name, seal and special symbol of the organization;
c) the founders;
ç) the purpose and field of acti vity of the organization;
d) a prohibition of the distribution of profits;
dh) the duration;
e) the steering organs and their competencies;
ë) the composition of the first steeri ng organs provided in the charter;
h) procedures and methods for el ecting or changing the steering
i) rules for holding a meeting, the participation, the manner and
procedure of voting to take decisions;
j) criteria for adminis tration of property;
k) the manner of approving an am endment of the charter, the
establishment act and the internal rules;
l) rules for the merging and dissoluti on of the non-profit organization;
ll) the method of legal representation;
m) rules for liquidation and the dest ination of property after the
termination of the organization.
In addition to what is mentioned in the third paragr aph of this article, the
charter of an association shall also indicate:
a) rules for acceptance and of expulsion of members;
b) the rights and duties of members;
c) rules related to membership dues.
In addition to what is mentioned in the third paragraph of this article, for a
foundation and centers the charter sha ll also indicate the financial and
material sources provided by the f ounder and the manner of their use.
Amendment of the Charter
The amendment of the charter of an association is done by a general
assembly of its members. If the charter does not provide for a higher voting
majority, amendments to the charter ar e done by a simple majority of the
members of the association.
In the case of a foundat ion and centers, their highest decision-making organ,
in conformity with the procedures provi ded in the charter, has the competency
to amend the charter. If the foundation was established by a testament, an
amendment of the testator ’s will cannot be done when it is specifically
prohibited in the testament.
The decision of the general assembly or the highest decision-making organ of
a non-profit organization to amend the charter is deposited in the Registry of
Non-Profit Organizations, according to the procedures set by law.
ORGANIZATION AND FUNCTIONING
The highest decision-making organ of a non-profit organization without
membership is the board of director s, which can also have different
designations, while for those with membersh ip, it is the general assembly of its
In conformity with the procedures specifi ed by law or in its official documents,
the highest decision-making organ of a non-profit organiz ation holds no less
than the number of the meet ings provided in the charter, and also within the
time provided in the charter for holdi ng them, but in any case, no less than
once a year.
Competencies of the Hig hest Decision-making Organ
The highest decision-making organ of a non- profit organization, in addition to
other issues that it deems should be examined by it, decides on amendment
of the charter, specifies the fields and programs of activity, oversees and
audits regularly their a ccomplishment, examines economic, financial and
administrative questions, approves the mo st important acts in connection with
the budget of the non-prof it organization and the expenses for the coming
year, issues norms for the regulation of the activity, organization and the
structure of the organization, elects or appoints members of the highest
executive organ, creates special co mmittees, and also decides on other
questions expressly provided in law or in the charter.
Remuneration of the members of the highest decision-making organ
Members of the highest decision-making organ, as a rule, exercise their
function without compensation.
Non-profit organizations, respecting the principle of the best interest of the
organization, dependi ng on its conditions, the num ber and duration of its
meetings, may reimburse the expenses and compensate members of the
highest steering body for par ticipation in its meetings.
They are also compensated in cases when they perform specified duties.
A non–profit organization has a high indivi dual or collective executive organ,
which, as appropriate, may be called ex ecutive director, president, executive
council, and so forth.
The daily activity and execution of t he programs decided on by the highest
steering organ of the non-prof it organization is done by its highest executive
The rules of activity of the highest executive organ are set by the charter and
acts of the highest steering or decision-making organ.
Remuneration of Persons Who Participate in the Highest Executive Organ
and of Employees of the Non-Profit Organization
A member or members of the highest executive organ and the employees of
the non-profit organizatio n earn wages, compensation and reimbursement for
expenses incurred during the exercise of their duties and competencies.
The Number of Members of the Highest Decision-making Organ
The highest decision-making organ of a non-profit organization without
membership may not have less than three members, except when the charter
provides otherwise. The highest decis ion-making organ meets with the
participation of more than half of its me mbers and decides by a majority of the
The highest decision-making organ of a non-profit organization with
membership may not have fewer than five members, except when the charter
provides otherwise. The highest decis ion-making organ meets with the
participation of more than half of its me mbers and decides by a majority of the
The highest decision-making organ may create other decision-making,
executive or advisory bodie s, when the charter permits it or when the charter
does not expressly prohibit it.
Responsibility of the Members of the Steering Organs and Employees
Members of the decision-making and exec utive organs, as well as employees
of the non-profit organizati on, are not responsible for its obligations towards
third parties, except for cases when, in the exercise of duty, willfully or by
serious negligence, they have caused damage to third parties.
Conflict of Interests and Prohibited Agreements
A conflict of interests between a non-prof it organization and a member of the
decision-making or executive organ or its employees is not permitted. The
cases of conflicts and the procedures for resolving them are provided in the
charter and in other legal acts.
Agreements between a non-prof it organization and a member of the steering
and executive organ or one of its employees may be permitted only if they are
entered into to fulfill a purpos e or object of the activity of the non-profit
organization, only if they are fair and in conformi ty with real market value.
These agreements may be permitted only if they are examined beforehand by
the steering organs. Interested pers ons shall be excluded from the
discussions and the voting on the agreement.
In a case of conflict of interest either a prohibited agreement or a
consummated one, and if the above procedures are not followed, the non-
profit organization may in validate the agreement and br ing a lawsuit in court
Resolution of a C onflict of Interests
Each member of the highest decision-ma king or executive organ of a non-
profit organization shall withdraw fr om the examination and decision-making
on any question where he or his family members have direct or indirect
economic or personal interests.
Each financial transaction for the account of a non-profit organization, with a
member of the steering or executive organ or an em ployee of the non-profit
organization, or anot her juridical or natural pers on, when the member of the
decision-making organ, the executive or gan or the employee of the non-profit
organization has a financial interest, may be concluded only if the highest
decision-making organ permits it and if the transaction contains the most
favorable conditions for t he non-profit organization.
Paid employees may not be members of the decision-making organ of a non-
profit organization. They may participate in their meetings without the right to
Resolution of Disagreements
Disagreements among the members, bet ween them and the decision-making
and executive organs or bet ween them and the employees are solved in good
faith and in conformity with the charter and rules of the non-profit organization,
otherwise the question is resolved by the court.
FOREIGN NON-PROFIT ORGANIZATIONS
The Activity of Foreign Non-profit Organizations
Foreign non-profit organizations have the right to exercise temporary or
permanent activities in the Republic of Albania, respecting Albanian legislation
and good customs and under the same condi tions with those of local non-
For the exercise of their activity in t he Republic of Albania, foreign non-profit
organizations may establish and register the non-profit organizations, or their
branches, according to Albanian law.
Permission for Temporary Activity
Except when it is provi ded otherwise in bilateral or multilateral agreements,
foreign non-profit organizations, in order to exercise temporary activity, on
their application receive only prelimina ry permission of the state organ that
conducts activity in the same field or in fields similar to the foreign non-profit
The decision of the respective state organ to issue a temporary license for
activity is given no later than one month from the date of submission of the
request. Otherwise the approval is considered as given. Refusal of any
request can be appealed in court within 30 days of receipt of notice.
Temporary activities that last no lo nger than 30 consecutive days do not need
A Request and Associated Acts for Obtaining Permission for Temporary
Foreign non-profit organizations that intend to exercise temporary activity,
besides meeting the other requirement s of this law, and receipt of the
permission of the respective state organ that exercises activity in the same
field or in fields close to that of the foreign non-profit organization, together
with the request shall also pr esent the following documents
a) A document that shows they are a juridical person in their country of
b) A declaration from the foreign non-pr ofit organization itself, that the
activity it intends to realize in Alba nia is in conformity with the purpose
for which it was created and with t he legislation of that country.
The accompanying acts issued in other c ountries shall be authentic or certified
regularly by the competent organ of the country where the act was issued,
translated and notarized in the Albanian language.
Documents Necessary for the Registration of a Branch of a Foreign Non-Profit
Foreign non-profit organizati ons that intend to establish a branch in Albania, in
addition to meeting the other requirements of la w, also accompany the
request for registration with the establishment act and the charter, together
with the decision of its competent organ for the opening of a branch in
Accompanying documents issued in ot her countries shall be authentic or
certified regularly by the competent organ of the country where the act was
issued, translated and notariz ed in the Albanian language.
Rights and Duties
In the conduct of their activity, foreign non-profit organizations have all the
rights, facilities and legal obligations as if they were local, except when it is
otherwise provided by law or international agreement.
LICENSING, INCOME AND ECONOMIC ACTIVITY
For the realization or support of the purpose and object of activity
contemplated in the charter, non-profit organizations have the right to exercise
any kind of lawful activity.
When the exercise of an activity is su bject to the need to obtain a license or
permission, the non-profit organizati on submits a request to the competent
organ, which, after determining that it fu lfils all the criteria and the relevant
legal procedures, gives it the re spective license or permission.
In the registration decision, the judge shall also give an expression about the
fulfillment of the obligation to reques t and obtain the respective license or
permission as a condition for the exercise by the non-profit organization of the
activity that is subject to licensing or permission. A copy of the permission or
license obtained by the non-profit organizat ion, certified according to law, is
deposited in the respective register of the court.
Sources and Use of Income
The sources of income of a non-profit organization are income from dues,
when there are such, grants and donations offered by private or public
subjects, local or foreign, as well as income from economic activity and the
assets owned by the n on-profit organization.
Non-profit organizations ac quire income from the sources recognized by this
law and incur expenses only to realize t he purpose and object of the activity
for which they were created, as well as to manage and maintain their property.
No form of distribution of profit or financial and material advantage benefit
from the income and profits of the non-profit organization is permitted to the
persons to are subjects of the char ter or establishment act, except for
obligations in the form of salary , wages, payments, emoluments and
compensation that derives from an empl oyment contract or another contracts
similar to it or to cover expenses pe rformed on the order and for the account
of the non-profit organization.
In special cases, associations may give financial aid to their members, outside
persons or other subjects. Associations may give such assistance also from
donated funds or those put at their disposition, when the donors have
expressly granted such a right.
A non-profit organization has the right to exercise economic activity for the
realization of the purpose and object of its activity.
A non-profit organization may exercise economic activity without having to
create a separate subject for this reason, provided that the activity is in
conformity with the purposes of the non- profit organization, has been declared
as one of the sources of income, and pr ovided that the activity is not the
primary purpose of the activi ty of the organization.
If a non-profit organization realizes pr ofits through the exercise of economic
activity, it shall be used to accomplish the purposes specified in the charter
and the establishment act.
Collection of funds
Non-profit organizations have the right to perform activities for the collection of
funds and to use them for meeting the pur poses and object of their activity, or
to support the purposes and activities of other non-profit organizations.
The rules for the public collection of funds are determined by separate law.
Relations with donors
Financial relations and mutual rights and obligations with donors are realized
in conformity with the respective agreements, but respecting the requirement
of the charter of the non-profit organization and of this law.
Financial or material assistance given fo r illegal purposes or which is obtained
through illegal sources is not allowed.
Donations and Contracting with State Organs
Non-profit organizations have the right to take par t, like all other juridical
persons, in the filed of undertaking pr ojects, tendering and procuring grants,
contracting and purchases and sales by st ate organs of public services, public
properties and goods, as we ll as the transferring of public services and the
respective properties from the public sector to the non-profit organizations.
Relief and Exemption fr om Fiscal Obligations
Relief and exemptions of non-profit organizations from tax and customs
obligations are set by law.
Regardless of the form of organizati on, the purpose they follow and the
activity they exercise, non-profit or ganizations are exempt from tax on
revenues realized from donations and membership dues.
Natural and juridical persons who give assistance by donations to non-profit
organizations are entitled to obtain relief from income tax according to law.
Supervision of Non- Profit Organizations
The competent state organs have t he right to supervise non-profit
organizations regarding t he implementation of tax and customs legislation,
social insurance legislation, the licensin g of the exercise of economic activity,
contracting of the exercise of public and social services, and for the fulfillment
of their activities with funds from the State Budget.
TRANSFORMATION, MERGER, INTE RRUPTION OF ACTIVITY AND
Transformation and merger
Non-profit organizations have the right to be transformed or merged by a
decision of the competent organ according to the basic act and are considered
dissolved upon the registration of the new subject.
The transformation of an organization without membership, merger with
another non-profit organization or thei r division can be done only when it is
contemplated in the charter.
Transformation and merger of foundations and centers into associations or of
associations into a foundation is not permitted.
A non-profit organization is di ssolved on its own initiative.
Dissolution by Court Decision
A court may decide the dissolution of a non-profit organization on the request
of its members, its decision-making or gans, or the competent state organ in
a) the activity of the non-profit orga nization comes into conflict with the
b) the non-profit organization performs illegal activity;
c) the non-profit organization was not established according to the
requirements of law;
ç) the non-profit organiz ation has gone bankrupt a ccording to the law of
Except when the activity of the organization constitute s a serious threat to the
public, the court shall inform the organization in writing about the violation of
law and give it 30 days to correct its activity.
Manner of Examining the Request
The examination of a request to dissolve a non-profit organization is done in
the presence of represent atives of the non-profit organization, of the
supervising organ and, as the case may be, the members who presented the
When, on the request of t he interested parties cont emplated in the first
paragraph of article 44, the court assesses t hat it is the case, it preliminarily
recommends to the non-profit organization to take action to conform its
program or activity with the Constituti on and this law, in a set time period,
suspending the examination of the case.
When the recommendations ar e applied properly, the court decides to end the
adjudication. Otherwise, it examines the case after the set time period has
When dissolution has been decided by the non-profit organization itself, the
liquidation is realized by one or more liq uidators, designated according to the
charter and always before de-registration by the court.
When the court decides on the dissolutio n, it also designates a liquidator,
vesting in him the competencies necessa ry for the conduct of the liquidation
In all cases, the liquidators have author ity and responsibility over the assets,
the property and the represent ation of the non-profit organization and of [word
missing], from the date of their appo intment until the conclusion of the
The Activity of the Liquidators
The liquidators evaluate the financial c ondition of the non-profit organization
and its property at the mom ent of the taking of the decision for its dissolution,
and they identify a ll the possible creditors and debtors.
After the payment of the ob ligations that the organization has to the state and
to other creditors and the rece ipt of obligations from third parties, the liquidator
values the property that remains and sees that this property goes to the
destination specified by the charter, its competent organ, the court or the law.
In no case is distribution or disposit ion in favor of the members or other
persons who are subjects of the char ter or the establishment act of the
organization or their relatives permitted.
In cases when the non-profit organization has obtained tax exemptions or
fiscal relief, donations from t he public or state grants, all property that remains
after the payments of obligations is distributed to other non-profit
organizations that follow t he same goals as or goals similar to the liquidated
organization. In cases when a non-profit organization dissolves voluntarily, the
organizations profiting from the property that remains are specified in the
charter or in a decision of the hig hest decision making organ. When this
specification is not done, the organizations that profit are determined by the
When the dissolution has been decided by the non-profit organization itself,
the competent organ accordi ng to the charter approves the final report of the
liquidator and asks the court to de-regi ster the non-profit organization.
In cases when the compet ent organ of the non-profit organization does not
approve the final report of the liquidator or the dissolution, and the court has
decided in the liquidation in a judici al session in the presence of the
representatives of the non- profit organization and the liquidator, it examines
the final report of the liq uidator and takes a decisi on on its de-registration.
TRANSITIONAL AND FINAL PROVISIONS
Supplemental Actions of Non-profit Organizations
Foreign non-profit organizations with temp orary activity in Albania shall submit
a request for approval by the competent st ate organ that exercises activity in
the same field or in a field close to t hat of the foreign non-profit organization
within six months from the entry of this law into force. Otherwise, the foreign
non-profit organizations with temporary activity in Albania interrupt their
Foreign non-profit organizations that have permanent activity with
independent branches or affiliated offices in Albania and who have not
registered according to Albanian law cont inue their activity. Within one year
from the entry of this law into force, they sh all submit a request and be
registered in court, otherwise they lose the status of a juridical subject and
their activity is considered unlawful.
Regulation of the Requ ired Form for Existing Non-profit Organizations
In cases when the activity of existing non-profit organizations is not in
conformity with the provisions of this law, within one year from the entry of this
law into force they shall go to cour t to make the necessary regulation.
The court expresses itself only in the cases when the amendments deposited
are not in compliance with the provisions of this law.
The regulation made in impl ementation of the first paragraph of this article are
considered amendments and not as re-registration.
Law no. 7695 dated April 7, 1993 “On Foundations” is repealed.
Entry into Force
This law is effective 15 days after publication in the Official Journal.
 Translator’s note: in this unofficial copy from Parliament, there are two
article 12’s, since the paragraphs were not renumbered after the last-minute
insertion of the article on centers. This may be corrected by the time of
 Translator’s note: letters f, g and gj are missing from the copy furnished by
Parliament; again, this may be corre cted (that is, the paragraphs may be
relettered) in the published version.