Generally Accepted Accounting Principles (“GAAP”) requires certain disclosures regarding the fair value of financial instruments. The fair value of financial instruments is made as of a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values.

As required by the Fair Value Measurements and Disclosures Topic 820 of the Financial Accounting Standards Board  Accounting Standards Codification (“FASB ASC”),GAAP defines fair value is measured based onas the price that would be received from selling an asset or paid to transfer a three-tierliability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal, or most advantageous market in which it would transact, and it considers assumptions that market participants would use when pricing the asset or liability.

GAAP establishes a fair value hierarchy which prioritizesthat requires an entity to maximize the use of observable inputs used inand minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value as follows: (Level 1) observablehierarchy is based upon the degree of subjectivity that is necessary to estimate the fair value of a financial instrument. GAAP establishes three levels of inputs such as quoted prices in active markets; (Level 2) inputs, other than thethat may be used to measure fair value:

Level 1 – Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2 – Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable either directlyfor the asset or indirectly; and (Level 3)liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3 – Level 3 applies to assets or liabilities for which there are unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

The carrying amounts for the Company’s accounts payable and accrued liabilities approximate fair value due to the short-term maturity of these instruments.

The three levelsvaluation methodology that are significant to the measurement of the fair value hierarchy are described below:

The Company does not have any assets or liabilities required to be measured at fair value on a recurring basis.liabilities.

Revenue Recognition

The Company recognizes revenue under Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606,Revenue from Contracts with Customers (“ASC 606”). The core principle of this standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services.

ASC 606 prescribes a five step process to achieve its core principle. The Company recognizes revenue from product sales as follows:

I. Identify the contract with the customer.

II. Identify the contractual performance obligations.

III. Determine the amount of consideration/price for the transaction.

IV. Allocate the determined amount of consideration/price to the contractual obligations.

V. Recognize revenue when or as the performing party satisfies performance obligations.

The consideration/price for the transaction (performance obligation(s)) is determined as per the invoice for the products.

The Company derives its revenue from sale of gaming products and from fees earned for the use of its online lottery number selecting application. The Company recognizes revenue from product sales only when there is persuasive evidence of an arrangement, delivery has occurred, the sale price is determinable and collectability is reasonably assured and from fees as paid for in an online transaction.

Inventory

Inventory consists of finished gaming products that were contributed by a shareholder of the The Company had no revenue in 2019 and are valued at lower of market or acquisition cost. During the year ended December 31, 2014, the Company wrote down its inventory by $19,067.

Property and equipment

Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided for on a straight-line basis over the useful lives of the assets. Expenditures for additions and improvements are capitalized; repairs and maintenance are expensed as incurred.2018.

EMPIRE GLOBAL GAMING, INC.

NOTES TO FINANCIAL STATEMENTS

NOTE 1.  BASIS OF PRESENTATION AND ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Impairment of long lived assets

Long-livedThe Company evaluates the carrying value and recoverability of its long-lived assets arewhen circumstances warrant such evaluation by applying the provisions of FASB ASC 360-35,Property, Plant and Equipment, Subsequent Measurement (“ASC 360-35”). ASC 360-35 requires that long-lived assets be reviewed for impairment whenwhenever events or changes in circumstances indicate that the carrying valueamount of an asset may not be recoverable. For assets that are to be held and used, impairment is recognized whenrecoverable through the estimated undiscounted cash flows associated withexpected to result from the asset or groupuse and eventual disposition of assets is less than their carrying value. Ifthe assets. Whenever any such impairment exists, an adjustment is made to writeimpairment loss will be recognized for the asset down to its fair value, and a loss is recorded as the difference betweenamount by which the carrying value andexceeds the fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value.

Income Taxes

The Company utilizes the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 740. “Income Tax”FASB ASC 740,Income Tax (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for the expected future tax consequence of events that have been include in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statement carrying amounts and the tax bases of assets and liabilities using enacting tax rates in effect in the years in which the differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

The Company has adopted the provision of FASB ASC 740-10-05, “AccountingAccounting for Uncertainties in Income Taxes.”Taxes. The ASC clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. The ASC prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The ASC provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.

Financial and Concentrations Risk

The Company does not have any concentration or related financial credit risk as of December 31, 20152019 and 2014.

We maintain cash balances at highly-rated financial institutions in various states. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At December 31, 2015 and 2014, we had no account balances over federally insured limits.2018.

Stock Based Compensation

Stock based compensation is accounted for using the Equity-Based Payments to Non-Employee Topic of theThe Company follows FASB ASC 718, Compensation – Stock Compensation, which establishesprescribes accounting and reporting standards for the accounting forall share-based payment transactions in which an entity exchanges itsemployee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments for goods or services. It also addresses transactionssuch as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the unaudited condensed financial statements based on their fair values. That expense is recognized over the period during which an entity incurs liabilitiesemployee is required to provide services in exchange for goods or services that arethe award, known as the requisite service period (usually the vesting period).

The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50, Equity–based Payments to Non-Employees. Measurement of share-based payment transactions with non-employees is based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. We determine the value of stock issued at the date of grant. We also determine at the date of grant the value of stock at fair market value or the value of services rendered (based on contract or otherwise) whichever is more readily determinable.

Stock based compensation for employees is accounted for usingreliably measurable: (a) the Stock Based Compensation Topic ofgoods or services received; or (b) the FASB ASC.  We use the fair value method for equity instruments granted to employees and will use the Black Scholes model for measuring theissued. The fair value of options, if issued. Thethe share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.

For the years ended December 31, 2019 and 2018, the Company had $0 and $200,000 in stock based fair value compensation, is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.

respectively.

EMPIRE GLOBAL GAMING, INC.

NOTES TO FINANCIAL STATEMENTS

NOTE 1.  BASIS OF PRESENTATION AND ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Net Loss Per Common Share

The Company utilizes the guidance per ASC 260,Earnings Per Share. Basic earnings per share areis calculated in accordance withon the Earnings per Share Topicweighted effect of all common shares issued and outstanding, and is calculated by dividing net income available to common stockholders by the FASB ASC. The weighted-average number of commonweighted average shares outstanding during each period is used to compute basic earnings (loss) per share.the period. Diluted earnings per share, which is computed usingcalculated by dividing net income available to common stockholders by the weighted average number of shares plus dilutive potential common shares outstanding. Potentially dilutive common shares consist of employee stock options, warrants, and other convertible securities, and are excluded fromused in the dilutedbasic earnings per share computation in periods wherecalculation, plus the Company has incurred net loss.number of common shares that would be issued assuming conversion of all potentially dilutive securities outstanding, is not presented separately as of December 31, 2019 as it is anti-dilutive. There were no potentially dilutive common shares for the yearyears ended December 31, 20152019 and 2014.2018.

Recent Accounting Pronouncements

From time to time new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

In August 2014, the FASB issued Accounting Standard Update No. 2014-15,Presentation of Financial Statements – Going Concern(Subtopic 205-40), (ASU No. 2014-15), which requires management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, ASU 2014-15 provides a definition of the term substantial doubt and requires an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). It also requires certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans and requires an express statement and other disclosures when substantial doubt is not alleviated. ASU No. 2014-15 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is permitted.EMPIRE GLOBAL GAMING, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE 2. GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. To date, theThe Company has generated minimal revenues since inception, has experienced recurring net operating losses and had an accumulated deficit of $835,231 as of December 31, 2015since inception and had negative working capital of $24,011$238,056 and stockholders’ deficit of $238,056 at December 31, 2015.  These factors, among others, raise substantial doubt about2019. Cash on hand will not be sufficient to cover debt repayments, and operating expenses for at least twelve months from the Company’s ability to continue as a going concern.  These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. The Company will need to raise funds or implement its business plan to continue operations.

unaudited condensed balance sheet date. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seekingseek equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placements, public offerings and/or bank financing necessary to support the Company’s working capital requirements. To the extent that funds generated from operations, any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

EMPIRE GLOBAL GAMING, INC.

NOTES TO FINANCIAL STATEMENTS

NOTE 3. INCOME TAXES

The components of the Company’s deferred tax asset are as follows:

The Company had a net operating loss carryforward of approximately $835,000$1,159,456 and $804,000$1,116,586 for the years ended December 31, 20152019 and 2014,2018, of which expires between 2031$269,575 carryforward indefinitely and 2035. $889,881 carryforward 20 years. The net operating losses may be subject to limitations under Internal Revenue Code Section 382 should there be a 50% ownership change as determined under regulations.

The reconciliation of income tax expenserate at the U.S. statutory rate of 35% for21% to the years ended December 31, 2015 and 2014Company’s effective tax rate is as follows:

The Company had no gross unrecognized tax benefits that, if recognized, would affect the effective income tax rate in future periods. At December 31, 2015, the amount of gross unrecognized tax benefits before valuation allowances and the amount that would favorably affect the effective income tax rate in future periods after valuation allowances were $0. The Company has not accrued any additional interest or penalties.  

The Company files income tax returns in the United States. The Company will filehas filed its U.S. federal return for the year ended December 31, 20152019 in 2016. Once filed,2020, and as a result the 2015 U.S. federal returnreturns for 2019, 2018 and those for 2014 and 20132017 will be considered as open tax years.years subject to examination. No tax returns are currently under examination by any tax authorities. The Company has not accrued any additional interest or penalties for the delinquency of outstanding tax returns as the Company has incurred net losses in those periods still outstanding.

EMPIRE GLOBAL GAMING, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE 3. INCOME TAXES (CONTINUED)

In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against the entire deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

NOTE 4. NOTES PAYABLE - RELATED PARTY TRANSACTIONS

The Company had notes payable to stockholders who are our chief executive officerpresident and former chief financial officer. The notes bear interest at 4% per annum and arewere due on December 31, 2018. One of these notes was paid in full in June 2019 (see below), and the other note was extended to December 31, 2020. The notes payable had an unpaid balance of $90,620$167,393 and $64,720$159,020 as of December 31, 20152019 and 2014,2018, respectively.

The Company borrowed $25,900$4,200 and $25,500$5,100 from stockholders during the yearyears ended December 31, 20152019 and 2014.2018, respectively.

On June 6, 2019, the president of the Company assumed the debt of the former chief financial officer’s note totaling $29,273, of which $25,100 was principal and $4,173 was accrued interest. The former chief financial officer’s note was paid in full by the president and was added to his note balance.

The Company recorded interest expense of $3,201$6,583 and $2,028$6,275 for the years ended December 31, 2019 and 2018, respectively, for these notes payable. Accrued interest related to these notes payable for the year ended December 31, 2015were $24,972 and 2014, respectively and the balances of accrued interest were $5,602 and $2,401$22,561 as of December 31, 20152019 and 2014,2018, respectively.

NOTE 5. NOTES PAYABLE - OTHER

On December 1, 2018 the Company issued a grid note payable to a third party for $13,500 which was used for audit and legal fees. The note bears interest at 10% per annum and is due on December 31, 2019. This note has been extended to December 31, 2020. On April 23, 2019 the Company received additional proceeds of $1,956 which the Company used for filing fees. On August 5, 2019 the Company received additional proceeds of $8,799 which the Company used for filing fees. On September 10, 2019 the Company received additional proceeds of $2,000 which the Company used for working capital. On November 15, 2019 the Company received additional proceeds of $7,500 which the Company used for filing fees and working capital. The note payable had an unpaid principal balance of $33,755 and $13,500, and accrued interest of $2,115 and $115 as of December 31, 2019 and 2018, respectively.

On June 1, 2019, the Company issued a grid note payable to a third party for $10,118 which was used for audit and filing fees. The note bears interest at 10% per annum and is due on December 31, 2019. This note has been extended to December 31, 2020. On December 4, 2019 the Company received additional proceeds of $100 which the Company used to open a new bank account. The note payable had an unpaid principal balance of $10,218 and accrued interest of $586 as of December 31, 2019.

NOTE 6. EQUITY

EMPIRE GLOBAL GAMING, INC.Common Stock

NOTES TO FINANCIAL STATEMENTS

On December 6, 2018, the Company approved the issuance of 200,000,000 shares of its common stock, par value $0.001, for the appointment of the Company’s Chief Executive Officer. The Company has recorded this transaction as Stock Compensation Expense at a value of $200,000, or $0.001 per share.

As of December 31, 2019 and 2018, the Company has 980,000,000 authorized shares of common stock, par value $0.001, of which 257,301,000 and 257,301,000 shares are issued and outstanding, respectively.

NOTE 7. SUBSEQUENT EVENTS

NOTE 5.  SUBSEQUENT EVENTS

The CompanyManagement has evaluated all activity oftransactions and events after the Company after December 31, 2015balance sheet date through the issue date ofon which these financials were available to be issued, and except as already included in the notes to these unaudited condensed financial statement andstatements, has determined that there was no subsequent events that would require disclosure in the financial statements.

additional disclosures are required.

Item 9: Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

There have been no changes in or disagreements with our certified public accountants on accounting matters or financial disclosure.

Item 9A: Controls and Procedures

Evaluation of Disclosure Controls and Procedures

(a) We maintain disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934) that are designed to provide reasonable assurance that information required to be disclosed in our filings and submissions under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the periods specified in the rules and forms of the SEC and that such information is accumulated and communicated to our management, including our principal executive officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

We completed an evaluation under the supervision and with participation of our management, including our principal executive officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered by this report. Based on this evaluation, our principal executive officer and Chief Financial Officer have concluded that as of December 31, 2015,2019, such disclosure controls and procedures were not effective to provide the reasonable assurance described above.

(b) There have not been any changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f)15d- 15(f) of the Securities Exchange Act of 1934) during the period covered by this report that have materially affected or are reasonably likely to materially affect our internal control over financial reporting.

Management'sManagement’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting. Internal control over financial reporting, as defined in Exchange Act Rule 13a-15(f), is a process designed by, or under the supervision of, our principal executive and principal financial officers and effected by our Board of Directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures that:

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. The scope of management's assessment of the effectiveness of internal control over financial reporting includes all of our Company's consolidated subsidiaries.

Our management has conducted, with the participation of our CEO and CFO, an assessment, including testing of the effectiveness, of our internal control over financial reporting as of December 31, 2015.2019. Management’s assessment of internal control over financial reporting was conducted using the criteria set forth in Internal Control over Financial Reporting - Guidance for Smaller Public Companies issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on such evaluation, management identified deficiencies that were determined to be a material weakness.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Because of the material weakness described below, management concluded that our internal control over financial reporting was not effective as of December 31, 2015.2019.

The specific material weakness identified by the Company’s management as of December 31, 20152019 is described as follows:

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the most recent fiscal quarter ended December 31, 20152019 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Item 9B. Other Information.

None.

PART III

Item 10: Directors, Executive Officers Andand Corporate Governance

Identification of Officers and Directors

The current executive officers, key employees and directors of Empire Global Gaming, Inc. are as follows:

A. Stone Douglass has over 40 years’ experience as a CEO, Chairman and CFO of many private and public companies, including most recently Sealand Natural Resources, Inc., a producer of birch water and other alternative beverages, and P5 Systems, Inc., an on-line advertising and data company focusing on the cannabis space. Through his significant experience working with small and large companies, Mr. Douglass has an extensive understanding of executive management and project financing. Mr. Douglass has also been involved in numerous business merger and acquisition transactions. Mr. Douglass has held executive upper management and Director positions with companies such as Spy Optics, RedEnvelope, Vison America, and Piper Aircraft. Mr. Douglass graduated with a degree in Business from Fairleigh Dickinson University in 1970.

Nicholas Sorge, Sr. is the founder and current President and a Director of Empire Global Gaming, Inc. and has been since his appointment to the Board of Directors on May 11, 2010. He personally created a revolutionary new system for roulette which led him to obtain U.S. Patents pertaining to roulette and other games. He has licensed Empire Global Gaming, Inc. as the exclusive licensee for four of his patents covering fourteen roulette games. For the past 28 years Mr. Sorge has served Pallets R Us, Inc. of Bellport, New York, as its President. Pallets R Us, Inc. is an industrial pallet manufacturer servicing the tri-state area of New York, New Jersey, Connecticut and Pennsylvania since 1984.

Dolores Marsh is the current Secretary, Chief Financial Officer and Director of Empire Global Gaming, Inc. since May 11, 2010.  Ms. Marsh is a native of New York and lives in Manhattan.  She graduated from NYU with a BA in Business.  She founded The Media Department of New York in 1980 and has served as its President and CEO for the past thirty years.  The Media Department of New York is a successful independent media planning and buying company with offices in midtown and downtown New York City.  The company works with national advertising agencies and clients offering them complete media capabilities.  Ms. Marsh is the aunt of Mr. Sorge.

No Involvement in Certain Legal Proceedings

During the past ten years, none of our executive officers/directors have been involved in any of the following:

Section 16(A) Beneficial Ownership Reporting Compliance

Section 16(a) of the Exchange Act requires our executive officers, directors and beneficial owner of more than 10% of a registered class of our equity securities to file with the SEC statements of ownership and changes in ownership. The same persons are required to furnish us with copies of all Section 16(a) forms they file. We believe that all of our executive officers, directors and beneficial owner of more than 10% of a registered class of our equity securities complied with the applicable filing requirements during fiscal year 2013.2019.

Code of Ethics

We have not adopted a formal code of ethics statement. The Board of Directors evaluated the business of the Company and the number of employees and determined that since the business is operated by a small number of persons who are also the officers and directors and many of the persons employed by the Company are independent contractors, general rules of fiduciary duty and federal and state criminal, business conduct and securities laws are adequate ethical guidelines.

Committees

Since we do not have an audit or nominating committee comprised of independent directors, the functions that would have been performed by such committees are performed by our directors. The Board of Directors has not established an audit committee and does not have an audit committee financial expert, nor has the Board established a nominating committee. The Board is of the opinion that such committees are not necessary since the Company has only two directors, and to date, such directors have been performing the functions of such committees. Thus, there is a potential conflict of interest in that our directors and officers have the authority to determine issues concerning management compensation, nominations, and audit issues that may affect management decisions. We are not aware of any other conflicts of interest with any of our executive officers or directors.