Accounting And Finance Jobs in Germany

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Praktikant:in Finance (m/w/d) at Scalable GmbH
Munich, Bavaria, Germany - Full Time
Skills Needed
Financial Reporting, Cost Controlling, Invoicing, Receivables Management, Budgeting, Capital Planning, Data Analysis, Process Optimization, Communication, Organization, German, English
Specialization
Candidates should be currently enrolled in an economics or related degree program with strong organizational skills and attention to detail. Fluency in both German and English is required, along with a proactive and motivated attitude.
Working Student Accounting (m/f/d) at ABOUT YOU GmbH
Hamburg, , Germany - Full Time
Skills Needed
Accounting, Accounts Payable, General Ledger Accounting, Invoice Processing, Communication, Ms Office, Sap, Coupa, Process Optimization, Team Collaboration, Proactive Working Style, English Proficiency
Specialization
Candidates should be enrolled students in Business Administration, Economics, Finance, or a comparable field. A confident use of MS Office, good communication skills, and initial experience in accounting are preferred.
Service Manager - SaaS Finance at AVALOQ ASIA PTE LTD
Berlin, , Germany - Full Time
Skills Needed
Incident Management, Problem Management, Change Management, Conflict Moderation, Sla Management, Risk Assessment, Prioritization, Quality Assurance, Reporting, Kpi Analysis, Communication
Specialization
Candidates must have experience in IT operations or service-oriented IT organizations, including basic knowledge of Incident, Problem, and Change Management. A strong professional demeanor, excellent communication skills in German and English, high flexibility, and decisiveness are required to manage client expectations and service delivery effectively.
Experience Required
Minimum 5 year(s)
Trainee of Finance/ Purchasing at SINGAPORE MARRIOTT TANG PLAZA HOTEL
Berlin, , Germany - Full Time
Skills Needed
Finance, Purchasing, Hotel Operations, Business Acumen, Hotel Management
Specialization
To be considered for this internship, the applicant must currently be a college or university student. The program is designed for those seeking to explore and kickstart a career in the travel industry.
Service Manager - SaaS Finance at AVALOQ ASIA PTE LTD
Düsseldorf, North Rhine-Westphalia, Germany - Full Time
Skills Needed
Service Management, Communication, Sla Management, Monitoring, Documentation, Coordination, Escalation Management, Risk Assessment, Conflict Moderation, It Operations, Incident Management, Problem Management, Change Management, Financial Processes, Decision Making
Specialization
Candidates must have experience in IT operations or service-oriented IT organizations, including knowledge of Incident, Problem, and Change Management processes. A professional demeanor, strong communication skills in German and English, flexibility, and decisiveness are required to manage client expectations and service delivery effectively.
Experience Required
Minimum 5 year(s)
Team Lead Accounting | Scaling Phase at Matera GmbH
Berlin, , Germany - Full Time
Skills Needed
Team Leadership, People Management, Accounting Processes, Customer Pipeline Management, Performance Optimization, Motivation, Meeting Facilitation, Coaching, Culture Building, Problem Solving, Customer Communication, Project Management, Cross Functional Collaboration, German Language (C2), English Communication
Specialization
Candidates must possess initial leadership experience, such as a Team Lead or Manager role, and understand the requirements of other teams to foster cross-departmental cooperation. Proficiency in German at C2 level and confident communication in English are mandatory.
Experience Required
Minimum 2 year(s)
Team Lead Accounting | Scaling Phase at Matera GmbH
Berlin, , Germany - Full Time
Skills Needed
Leadership, Team Management, Project Management, Customer Communication, Cross Department Collaboration, Process Optimization, Performance Management, Problem Solving, Motivation, Meeting Facilitation, German Language Proficiency, English Language Proficiency
Specialization
Candidates should have initial leadership experience, such as in a managerial or team lead role, and understand the requirements of other teams. Experience in project management and fluency in German (C2 level) and English is also required.
Experience Required
Minimum 2 year(s)
Accounting & F&B Coordinator (w/m/d) at Accor
Berlin, , Germany - Full Time
Skills Needed
F&B Scheduling, Reporting, Guest Feedback Management, Cash Management, Reconciliation, Change Management, Hotel Industry Background, Administrative Experience, F&B Experience, Attention To Detail, Organization, Structure
Specialization
Candidates should ideally have vocational training in the hotel industry, with preferred experience in administration and Food & Beverage operations. A strong passion for numbers, concentration, organization, and structure are essential qualities for this position.
Experience Required
Minimum 2 year(s)
Director of Group Accounting (m/f/d) at Isar Aerospace Technologies GmbH
Ottobrunn, Bavaria, Germany - Full Time
Skills Needed
Group Accounting, Financial Reporting, Consolidation, Hgb, Ifrs, Sap S/4hana, Internal Control System, Audit Management, Regulatory Compliance, Leadership, Analytical Capability, Problem Solving, Stakeholder Management, Accounting Governance, Process Optimization
Specialization
Candidates must have 10–15+ years of experience in group accounting or audit with deep expertise in HGB and IFRS standards. Extensive experience in SAP S/4HANA and professional certification as a CPA, tax advisor, or auditor are highly preferred.
Experience Required
Minimum 10 year(s)
Accounting & F&B Coordinator (f/m/d) at Accor
Berlin, , Germany - Full Time
Skills Needed
F&B Duty Roster Checking, Report Maintenance, Guest Feedback Response, Cash Register Management, Cash Receipt Settlement, Change Availability Management, Accounting, F&B Operations Organization, Administrative Organization, Teamwork, Professionalism, Mutual Respect, Concentration, Organization, Structure
Specialization
Candidates should ideally have an education in the hotel industry along with experience in administration and the Food & Beverage area. A strong passion for numbers, concentration, organization, and structure are essential qualities for this role.
Werkstudent*in Accounting | Start Up at Matera GmbH
Berlin, , Germany - Full Time
Skills Needed
Accounting, Attention To Detail, Communication, Team Collaboration, Problem Solving
Specialization
You should enjoy working with numbers and be detail-oriented. Previous experience or knowledge in accounting is advantageous, and proficiency in German and English is required.
Werkstudent*in Accounting | Start Up at Matera GmbH
Berlin, , Germany - Full Time
Skills Needed
Accounting, Attention To Detail, Communication, Team Collaboration, Product Development, Curiosity
Specialization
You should enjoy working with numbers and be detail-oriented. Previous experience or knowledge in accounting is advantageous, and proficiency in German at C1 level or better, along with good English communication skills, is required.
Team Lead Finance Photovoltaik (m/w/d) Umzug nach Rheinland-Pfalz at ANGEHEUERT Recruiting
, , Germany - Full Time
Skills Needed
Team Leadership, Financial Accounting, Hgb Accounting, Process Development, Digitalization, Financial Closing, Tax Consultant Liaison, Auditor Liaison, Bank Liaison, Consolidation, Intercompany Reconciliation, Tax Compliance, Erp Systems, Sap, Analytical Thinking, Ifrs
Specialization
Candidates must have a completed commercial education or a degree in finance, along with a completed certified accountant examination. Required experience includes approximately 10 years in accounting with expertise in HGB closings, consolidation, intercompany processes, and ERP systems like SAP.
Experience Required
Minimum 10 year(s)
Finance Business Partner [26020] at Sopra Steria
Manching, Bavaria, Germany - Full Time
Skills Needed
Finance, Financial Planning, Forecasting, Financial Reporting, Cost Analysis, Sap, Ms Office, Teamwork, Risk Management, Compliance, Business Cases, Data Quality, Communication, Problem Solving, Analytical Skills, Attention To Detail
Specialization
Candidates should have a bachelor's degree in a relevant field and at least three years of experience in finance. Proficiency in MS Office, particularly Excel, and fluency in English and German are required.
Experience Required
Minimum 2 year(s)
Assurance Analyst w/m/d - Finance at Computacenter
Dortmund, Nordrhein-Westfalen, Germany - Full Time
Skills Needed
N/A
Qualification
Graduate
Finance Business Partner [26020] at Sopra Steria
Manching, Bavaria, Germany - Full Time
Skills Needed
Financial Planning, Forecasting, Financial Modeling, Scenario Analysis, Business Cases, Risk Anticipation, Financial Reporting, Performance Analysis, Cost Analysis, Compliance, Cost Accounting Structure, Financial Processes, Ms Office, Excel, Sap, Teamwork
Specialization
Candidates must possess a Bachelor's degree in fields like Business Informatics, Business Administration, or Economics, coupled with at least three years of finance experience. Fluency in both English and German is mandatory, along with strong IT affinity and detailed proficiency in MS Excel, with SAP knowledge being desirable.
Experience Required
Minimum 2 year(s)
Working Student (m/f/d) - Finance at EIT RawMaterials
Berlin, , Germany - Full Time
Skills Needed
Finance, Excel, Cost Reporting, Accounts Reconciliation, Travel Cost Reconciliation, Invoicing, Data Entry, Attention To Detail, Internal Customer Service, Process Improvement, Compliance, Research
Specialization
Candidates should be currently enrolled in a Bachelor's or Master's program in Economics, Finance, Mathematics, or a related field with at least 1-2 years remaining. Proficiency in Excel and strong English communication skills are essential for this position.
Senior Analyst - Project Finance at Gridlines
, , Germany - Full Time
Skills Needed
Financial Modelling, Excel, Analytical Skills, Accounting Concepts, Project Finance Concepts, Sensitivity Analysis, Stress Testing, Documentation, Project Planning, Communication
Specialization
Candidates must have 1-2 years of relevant experience in a financial analysis role within an advisory practice or large corporate setting, demonstrating strong analytical skills and a foundation in building financial models using Excel. A degree in a numerate discipline is required, with knowledge of accounting concepts and Project Finance concepts being necessary.
(Senior) Finance Manager (m/w/d) at Comgy GmbH
Berlin, Berlin, Germany - Full Time
Skills Needed
N/A
Qualification
Graduate
Finance Business Partner [26020] at Sopra Steria
Manching, Bavaria, Germany - Full Time
Skills Needed
Financial Planning, Forecasting, Financial Reporting, Cost Analysis, Sap, Ms Office, Teamwork, Risk Management, Business Cases, Data Quality, Compliance, Communication, Problem Solving, Analytical Skills, Attention To Detail, Self Management
Specialization
Candidates should have a bachelor's degree in a relevant field and at least three years of experience in finance. Proficiency in MS Office, especially Excel, and fluency in English and German are required.
Experience Required
Minimum 2 year(s)
Praktikant:in Finance (m/w/d) at Scalable GmbH
Munich, Bavaria, Germany -
Full Time


Start Date

Immediate

Expiry Date

14 Jul, 26

Salary

0.0

Posted On

15 Apr, 26

Experience

0 year(s) or above

Remote Job

Yes

Telecommute

Yes

Sponsor Visa

No

Skills

Financial reporting, Cost controlling, Invoicing, Receivables management, Budgeting, Capital planning, Data analysis, Process optimization, Communication, Organization, German, English

Industry

Financial Services

Description
Unternehmensbeschreibung Scalable Capital ist eine führende digitale Investment- und Banking-Plattform mit Vollbanklizenz und ermöglicht Menschen in Europa ihre Finanzen selbst zu gestalten. Mit dem Scalable Broker können Kundinnen und Kunden günstig, einfach und professionell in Aktien, ETFs, Kryptowährungen und Derivate investieren und Sparpläne anlegen. Die digitale Vermögensverwaltung Scalable Wealth bietet eine professionelle Geldanlage in ETF-Portfolios, die auch von Banken und weiteren B2B-Partnern als White-Label-Lösung eingesetzt wird. Attraktive Zinsen, Kredite sowie Private Equity runden das Angebot ab. Mit der European Investor Exchange bietet Scalable Capital eine Börse speziell für Privatanleger an. Bereits über eine Million Kunden haben zusammen mehr als 30 Milliarden Euro auf der Plattform. Scalable Capital wurde im Jahr 2014 gegründet und beschäftigt heute in München, Berlin, Wien, Mailand und London mehr als 700 Mitarbeitende. Gemeinsam mit dem Gründer- und Führungsteam um Erik Podzuweit und Florian Prucker arbeiten sie an einer neuen Generation von Finanzservices. Besuche unseren Finanzblog oder sieh Dir unsere Social Media Channels an, um zu erfahren, was unsere Expertenteams zu sagen haben. Unsere Unternehmenswerte leiten uns jeden Tag bei unserer Arbeit und Kollaboration. Um mehr über sie zu erfahren, finde unsere Werte hier (Englisch). Für die Unterstützung unseres Finance Teams suchen wir ab 01.06.2026 eine/n Praktikant/in (m/w/d). Stellenbeschreibung Unterstützung bei der Erstellung des Monatsabschlusses Erstellung und Weiterentwicklung des monatlichen Cost Controllings Unterstützung bei der Rechnungsstellung und des Forderungsmanagement sowie eigenständige Optimierung bestehender Prozesse Einblicke in die strategische Steuerung der Unternehmensfinanzen im Rahmen der Budget- und Kapitalplanung Ad-hoc-Analysen sowie eigenverantwortliches Vorantreiben von abteilungsübergreifenden Projekten, die zur Effizienzsteigerung und Weiterentwicklung unserer Finanzprozesse beitragen Qualifikationen Studium der Wirtschaftswissenschaften oder eines ähnlichen Studiengangs Hohes Verantwortungsbewusstsein vor allem im Umgang mit sensiblen Daten Eine sehr genaue Arbeitsweise gepaart mit Organisationstalent und einer schnellen Auffassungsgabe Motivierte sowie proaktive Einstellung und Freude an der Arbeit mit Menschen wie auch mit Zahlen Fließende Deutsch- und Englischkenntnisse Erste praktische Erfahrung ist von Vorteil, aber nicht zwingend erforderlich Praktikumsdauer mindestens 3 Monate, 6 Monate bevorzugt Zusätzliche Informationen Werde Teil eines der am schnellsten wachsenden und sichtbarsten Fintech-Startups in Europa und schaffe einen innovativen Service, der einen wesentlichen Einfluss auf das Leben unserer Kunden hat Zusammenarbeit mit einem internationalen, vielfältigen, integrativen und wachsenden Team, das es liebt, die besten Produkte für unsere Kunden zu entwickeln Bei uns sind alle Praktika gleich viel wert: Wir vergüten auch Pflichtpraktika Arbeite flexibel von zuhause oder in unserem zentralen Office mitten in München oder Berlin Interne Knowledge Sharing Sessions über die Grenzen Deines Teams hinaus Produktives Arbeiten mit modernster Hardware und Tools Kostenloses Abo für den Prime+ Broker
Responsibilities
The intern will support the finance team with monthly closing processes, cost controlling, and invoicing tasks. Additionally, they will assist in strategic financial planning and drive cross-departmental projects to improve process efficiency.
Praktikant:in Finance (m/w/d) at Scalable GmbH
Munich, Bavaria, Germany - Full Time
Skills Needed
Financial Reporting, Cost Controlling, Invoicing, Receivables Management, Budgeting, Capital Planning, Data Analysis, Process Optimization, Communication, Organization, German, English
Specialization
Candidates should be currently enrolled in an economics or related degree program with strong organizational skills and attention to detail. Fluency in both German and English is required, along with a proactive and motivated attitude.
Working Student Accounting (m/f/d) at ABOUT YOU GmbH
Hamburg, , Germany - Full Time
Skills Needed
Accounting, Accounts Payable, General Ledger Accounting, Invoice Processing, Communication, Ms Office, Sap, Coupa, Process Optimization, Team Collaboration, Proactive Working Style, English Proficiency
Specialization
Candidates should be enrolled students in Business Administration, Economics, Finance, or a comparable field. A confident use of MS Office, good communication skills, and initial experience in accounting are preferred.
Service Manager - SaaS Finance at AVALOQ ASIA PTE LTD
Berlin, , Germany - Full Time
Skills Needed
Incident Management, Problem Management, Change Management, Conflict Moderation, Sla Management, Risk Assessment, Prioritization, Quality Assurance, Reporting, Kpi Analysis, Communication
Specialization
Candidates must have experience in IT operations or service-oriented IT organizations, including basic knowledge of Incident, Problem, and Change Management. A strong professional demeanor, excellent communication skills in German and English, high flexibility, and decisiveness are required to manage client expectations and service delivery effectively.
Experience Required
Minimum 5 year(s)
Trainee of Finance/ Purchasing at SINGAPORE MARRIOTT TANG PLAZA HOTEL
Berlin, , Germany - Full Time
Skills Needed
Finance, Purchasing, Hotel Operations, Business Acumen, Hotel Management
Specialization
To be considered for this internship, the applicant must currently be a college or university student. The program is designed for those seeking to explore and kickstart a career in the travel industry.
Service Manager - SaaS Finance at AVALOQ ASIA PTE LTD
Düsseldorf, North Rhine-Westphalia, Germany - Full Time
Skills Needed
Service Management, Communication, Sla Management, Monitoring, Documentation, Coordination, Escalation Management, Risk Assessment, Conflict Moderation, It Operations, Incident Management, Problem Management, Change Management, Financial Processes, Decision Making
Specialization
Candidates must have experience in IT operations or service-oriented IT organizations, including knowledge of Incident, Problem, and Change Management processes. A professional demeanor, strong communication skills in German and English, flexibility, and decisiveness are required to manage client expectations and service delivery effectively.
Experience Required
Minimum 5 year(s)
Team Lead Accounting | Scaling Phase at Matera GmbH
Berlin, , Germany - Full Time
Skills Needed
Team Leadership, People Management, Accounting Processes, Customer Pipeline Management, Performance Optimization, Motivation, Meeting Facilitation, Coaching, Culture Building, Problem Solving, Customer Communication, Project Management, Cross Functional Collaboration, German Language (C2), English Communication
Specialization
Candidates must possess initial leadership experience, such as a Team Lead or Manager role, and understand the requirements of other teams to foster cross-departmental cooperation. Proficiency in German at C2 level and confident communication in English are mandatory.
Experience Required
Minimum 2 year(s)
Team Lead Accounting | Scaling Phase at Matera GmbH
Berlin, , Germany - Full Time
Skills Needed
Leadership, Team Management, Project Management, Customer Communication, Cross Department Collaboration, Process Optimization, Performance Management, Problem Solving, Motivation, Meeting Facilitation, German Language Proficiency, English Language Proficiency
Specialization
Candidates should have initial leadership experience, such as in a managerial or team lead role, and understand the requirements of other teams. Experience in project management and fluency in German (C2 level) and English is also required.
Experience Required
Minimum 2 year(s)
Accounting & F&B Coordinator (w/m/d) at Accor
Berlin, , Germany - Full Time
Skills Needed
F&B Scheduling, Reporting, Guest Feedback Management, Cash Management, Reconciliation, Change Management, Hotel Industry Background, Administrative Experience, F&B Experience, Attention To Detail, Organization, Structure
Specialization
Candidates should ideally have vocational training in the hotel industry, with preferred experience in administration and Food & Beverage operations. A strong passion for numbers, concentration, organization, and structure are essential qualities for this position.
Experience Required
Minimum 2 year(s)
Director of Group Accounting (m/f/d) at Isar Aerospace Technologies GmbH
Ottobrunn, Bavaria, Germany - Full Time
Skills Needed
Group Accounting, Financial Reporting, Consolidation, Hgb, Ifrs, Sap S/4hana, Internal Control System, Audit Management, Regulatory Compliance, Leadership, Analytical Capability, Problem Solving, Stakeholder Management, Accounting Governance, Process Optimization
Specialization
Candidates must have 10–15+ years of experience in group accounting or audit with deep expertise in HGB and IFRS standards. Extensive experience in SAP S/4HANA and professional certification as a CPA, tax advisor, or auditor are highly preferred.
Experience Required
Minimum 10 year(s)
Accounting & F&B Coordinator (f/m/d) at Accor
Berlin, , Germany - Full Time
Skills Needed
F&B Duty Roster Checking, Report Maintenance, Guest Feedback Response, Cash Register Management, Cash Receipt Settlement, Change Availability Management, Accounting, F&B Operations Organization, Administrative Organization, Teamwork, Professionalism, Mutual Respect, Concentration, Organization, Structure
Specialization
Candidates should ideally have an education in the hotel industry along with experience in administration and the Food & Beverage area. A strong passion for numbers, concentration, organization, and structure are essential qualities for this role.
Werkstudent*in Accounting | Start Up at Matera GmbH
Berlin, , Germany - Full Time
Skills Needed
Accounting, Attention To Detail, Communication, Team Collaboration, Problem Solving
Specialization
You should enjoy working with numbers and be detail-oriented. Previous experience or knowledge in accounting is advantageous, and proficiency in German and English is required.
Werkstudent*in Accounting | Start Up at Matera GmbH
Berlin, , Germany - Full Time
Skills Needed
Accounting, Attention To Detail, Communication, Team Collaboration, Product Development, Curiosity
Specialization
You should enjoy working with numbers and be detail-oriented. Previous experience or knowledge in accounting is advantageous, and proficiency in German at C1 level or better, along with good English communication skills, is required.
Team Lead Finance Photovoltaik (m/w/d) Umzug nach Rheinland-Pfalz at ANGEHEUERT Recruiting
, , Germany - Full Time
Skills Needed
Team Leadership, Financial Accounting, Hgb Accounting, Process Development, Digitalization, Financial Closing, Tax Consultant Liaison, Auditor Liaison, Bank Liaison, Consolidation, Intercompany Reconciliation, Tax Compliance, Erp Systems, Sap, Analytical Thinking, Ifrs
Specialization
Candidates must have a completed commercial education or a degree in finance, along with a completed certified accountant examination. Required experience includes approximately 10 years in accounting with expertise in HGB closings, consolidation, intercompany processes, and ERP systems like SAP.
Experience Required
Minimum 10 year(s)
Finance Business Partner [26020] at Sopra Steria
Manching, Bavaria, Germany - Full Time
Skills Needed
Finance, Financial Planning, Forecasting, Financial Reporting, Cost Analysis, Sap, Ms Office, Teamwork, Risk Management, Compliance, Business Cases, Data Quality, Communication, Problem Solving, Analytical Skills, Attention To Detail
Specialization
Candidates should have a bachelor's degree in a relevant field and at least three years of experience in finance. Proficiency in MS Office, particularly Excel, and fluency in English and German are required.
Experience Required
Minimum 2 year(s)
Assurance Analyst w/m/d - Finance at Computacenter
Dortmund, Nordrhein-Westfalen, Germany - Full Time
Skills Needed
N/A
Qualification
Graduate
Finance Business Partner [26020] at Sopra Steria
Manching, Bavaria, Germany - Full Time
Skills Needed
Financial Planning, Forecasting, Financial Modeling, Scenario Analysis, Business Cases, Risk Anticipation, Financial Reporting, Performance Analysis, Cost Analysis, Compliance, Cost Accounting Structure, Financial Processes, Ms Office, Excel, Sap, Teamwork
Specialization
Candidates must possess a Bachelor's degree in fields like Business Informatics, Business Administration, or Economics, coupled with at least three years of finance experience. Fluency in both English and German is mandatory, along with strong IT affinity and detailed proficiency in MS Excel, with SAP knowledge being desirable.
Experience Required
Minimum 2 year(s)
Working Student (m/f/d) - Finance at EIT RawMaterials
Berlin, , Germany - Full Time
Skills Needed
Finance, Excel, Cost Reporting, Accounts Reconciliation, Travel Cost Reconciliation, Invoicing, Data Entry, Attention To Detail, Internal Customer Service, Process Improvement, Compliance, Research
Specialization
Candidates should be currently enrolled in a Bachelor's or Master's program in Economics, Finance, Mathematics, or a related field with at least 1-2 years remaining. Proficiency in Excel and strong English communication skills are essential for this position.
Senior Analyst - Project Finance at Gridlines
, , Germany - Full Time
Skills Needed
Financial Modelling, Excel, Analytical Skills, Accounting Concepts, Project Finance Concepts, Sensitivity Analysis, Stress Testing, Documentation, Project Planning, Communication
Specialization
Candidates must have 1-2 years of relevant experience in a financial analysis role within an advisory practice or large corporate setting, demonstrating strong analytical skills and a foundation in building financial models using Excel. A degree in a numerate discipline is required, with knowledge of accounting concepts and Project Finance concepts being necessary.
(Senior) Finance Manager (m/w/d) at Comgy GmbH
Berlin, Berlin, Germany - Full Time
Skills Needed
N/A
Qualification
Graduate
Finance Business Partner [26020] at Sopra Steria
Manching, Bavaria, Germany - Full Time
Skills Needed
Financial Planning, Forecasting, Financial Reporting, Cost Analysis, Sap, Ms Office, Teamwork, Risk Management, Business Cases, Data Quality, Compliance, Communication, Problem Solving, Analytical Skills, Attention To Detail, Self Management
Specialization
Candidates should have a bachelor's degree in a relevant field and at least three years of experience in finance. Proficiency in MS Office, especially Excel, and fluency in English and German are required.
Experience Required
Minimum 2 year(s)
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