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Jobs list of Accounting & Finance & Financial Accounting

49 jobs
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  • NEW
    Job number: Job-00271164 Posted: 2024-07-25

    【本社】予算編成・事業分析担当(グループ全体の予算策定・管理会計など)

    ビジネスレベルの英語力を身に着けられる環境/退職金有
    6 - 12 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    Our client a leading Japanese internet services and e-commerce company, engaging in a wide range of business areas including online shopping malls. We deploy advanced technology and customer-centric services, utilized by users in Japan and abroad. We operate diverse businesses such as e-commerce, finance, and digital content, offering various services including online shopping platforms, cloud services, and internet banking. We also provide point programs and media content to enhance customer engagement. Additionally, we actively expand our business both domestically and internationally, strengthening our competitiveness in the global market.
    Responsibilities
    配属先はグループの管理会計の主管部署として、全社の予算編成業務及び予実管理業務を担当しています。具体的には、グループ全体予算のとりまとめ、予実差異をはじめとする各種財務分析、及び経営陣へのレポーティング等の業務を部員一丸となって推進しております。
    各事業責任者や事業内の経営管理チームとも頻繁にコミュニケーションをとり、常に最新の情報を正確に把握できるよう日々努めています。 
    IRチームや連結決算チームなどと密に連携しながらCFOをサポートし、経営陣の意思決定に少しでも役立つ計数情報を的確に提供できるよう、全社経営管理における様々な課題に対し日々正面から取り組んでいます。

    ■業務内容:◇予算編成 
    予算編成事務局の一員として、各事業部や他部署とコミュニケーションをとりながら、グループ全体の予算策定に携わります。
    予算編成方針やガイドラインの策定及びスケジューリング等の事前準備から、実際の予算数値収集、確認/集計/分析業務、資料作成、予算見直しに至るまで、予算編成に関する業務全般を行います。

    ◇予実管理 
    決算業務における管理会計部分を担当し、全事業部の着地見込数値をとりまとめて管理連結P/Lを作成し、予実分析の結果を経営陣に報告します。
    なかでも四半期で作成するセグメント情報については、開示書類に直結する極めて重要な資料になります。

     
    Hanako Arai
    Hanako Arai
    Accounting & Finance
  • NEW
    Job number: Job-00271665 Posted: 2024-07-25

    経理

    経理の実務経験をお持ちの方必見です。
    5 - 9 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    Our client is a trading company specializing in food products.
    Responsibilities
    資金管理業務
    為替管理業務
    与信管理業務
    Maria Nakata
    Maria Nakata
    Accounting & Finance
  • NEW
    Job number: Job-00270366 Posted: 2024-07-25

    Accountant

    大手外資系広告代理店グループ
    5 - 7 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    Top tier international advertising firm.
    Responsibilities
    We are looking for an experienced Accountant to oversee general accounting operations by controlling and verifying our financial transactions. Accountant responsibilities include reconciling account balances and bank statements, maintaining general ledger and preparing month-end close procedures. A successful Accountant combines excellent analytical skills with a thorough knowledge of accounting principles to analyze financial reports and forecasts. The ideal candidate has also experience collaborating other members such as FP&A, accountants and traffic controllers.Accountant duties also include ensuring accuracy and effectiveness in our accounting tasks.
    Main responsibilities:
    Manage all accounting transactions
    Publish financial statements with handling monthly, quarterly and annual closings in time
    Manage balance sheets and profit/loss statements
    Verify, allocate, post and reconcile accounts payable and receivable
    Ensure timely bank payments
    Analyze financial information and summarize financial status to provide support and advice on Management
    Report on the company’s financial health and liquidity
    Produce error-free accounting reports and present their results
    Spot errors and suggest ways to improve efficiency and spending
    Apply WPP financial standards in a timely manner
    Supporting input into goal setting process of company level and department level
    Prepare tax returns base documents to liaise with our TAX advisor for TAX return filing
    Comply with financial policies and regulations to ensure compliance with IFRS principles
    Maintain and strengthen internal controls with following valid business processes and accounting policies
    Manage internal audits to ensure compliance

    Emi Iida
    Emi Iida
    Accounting & Finance
  • NEW
    Job number: Job-00273242 Posted: 2024-07-25

    シニア会計スペシャリスト

    英語または中国語でのコミュニケーションが可能な方をお求めです
    6 - 8 million yen Other Accounting & Finance Financial Accounting

    Company overview
    We are a leading semiconductor manufacturing company in Japan, utilizing state-of-the-art technology and advanced manufacturing processes. We primarily produce semiconductor products and supply them to the global market. As an industry leader, we focus on innovative product development and quality control, and provide a wide variety of services to meet our customers\' needs. We are also committed to sustainable growth and promote environmentally friendly practices.
    Responsibilities
    ファイナンスディレクター/マネージャーのもとで下記のような業務を担当頂きます。
    業務内容:
    支払/入金などのキャッシュフロー管理
    キャッシュマネジメントの実施と取引記録の管理
    銀行口座管理(日次・月次の銀行間調整、融資管理)
    決算業務(月次、四半期、年次)の実施と管理報告書の作成
    キャッシュマネジメントプロセスに関する会社方針の遵守
    オペレーションシステムの改善、改善サポート
    Emi Iida
    Emi Iida
    Accounting & Finance
  • NEW
    Job number: Job-00273498 Posted: 2024-07-25

    【福岡市/転勤無】財務マネージャー

    マネジメント経験のある方歓迎
    5 - 8 million yen Other Accounting & Finance Financial Accounting

    Company overview
    -
    Responsibilities
    ●業務内容:投資家・金融機関からの資金調達プロジェクト推進
    優先株式やベンチャーデット等のストラクチャリング
    投資家・金融機関に対する交渉
    投資家・金融機関のデューデリジェンス対応
    IPO準備
    事業計画の策定・管理
    メンバーマネジメント
    【変更の範囲:会社の定める業務】
    Emi Iida
    Emi Iida
    Accounting & Finance
  • NEW
    Job number: Job-00271863 Posted: 2024-07-23

    開発プロジェクトにおけるファイナンスビジネスパートナー

    データを整理、分析し問題抽出、課題設定、対策の提案経験がある方必見です。
    6 - 9 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    We specialize in the development, manufacturing, and distribution of medical and scientific equipment. We are particularly renowned for our expertise in fields such as endoscopy and digital camera technology. We prioritize quality and innovation in our products, playing a crucial role in the medical and research sectors. Furthermore, we tailor solutions to meet the needs of our customers, providing support to medical and research institutions worldwide.
    Responsibilities
    新製品開発プロジェクトのビジネスモデル、開発計画、バリュエーション結果を精査し、ファイナンス担当者としての考察結果を持って開発プロジェクトチーム、事業部と対話し、プロジェクトの計画精度を向上、意思決定を支援。
    新製品開発プロジェクトの開発費の月次での予実管理、分析。
    NPV等、新製品開発プロジェクトの評価指標、算出条件のメンテナンス。
    Emi Iida
    Emi Iida
    Accounting & Finance
  • Job number: Job-00271373 Posted: 2024-07-19

    【品川/在宅可】財務スペシャリスト

    事業会社において経理、財務、事業管理の実務経験が活かせます。
    6.5 - 11.6 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    We are a global provider of home video game consoles and related entertainment services. We are particularly focused on developing innovative hardware and high-quality software, and have deployed numerous award-winning products. We also offer online services and digital content to provide a superior entertainment experience for users around the world. Combining the latest technology with creativity, we create engaging experiences that stimulate users\' imaginations.
    Responsibilities
    下記いずれかの業務をお任せいたします。また、これ以外にも中長期的な財務戦略立案やその遂行、グローバルチームとの定例会議や金融機関の対応、特殊案件やグローバル横断PJをアサインする可能性があります。財務運営
    連結キャッシュフロー実務:
    SIE連結のキャッシュフロー予測策定から実績分析までの一連実務を行う。予測データの回収、集計、グループ間取引の消去から実績データの取得、予測との差異分析を行う。
    為替ヘッジ実務:
    為替エクスポージャー把握、ヘッジまでの一連の業務を実施。ヘッジスキーム等の見直し・検討を行い、最適なオペレーションを構築する。
    マネジメントレポートの発信:
    キャッシュフローやキャッシュ等のグローバルレポート作成及び発信業務を担う。
    与信管理
    与信のグローバル管理:
    与信の連結管理、年次での与信更改取りまとめ、その他グローバルから寄せられる問い合わせの相談窓口として案件の解決へと導く。
    リスクマネジメント:
    主要取引先の財務状況分析、債権保全方法の検討、取引信用保険のグローバルポリシー検討・交渉・契約サポートを行う。
    マネジメントレポートの発信
    本社向けやSIE内のマネジメントレポートの作成から発信までの実務を担当。
    Emi Iida
    Emi Iida
    Accounting & Finance
  • Job number: Job-00271666 Posted: 2024-07-19

    財務

    財務の実務経験をお持ちの方必見です。
    5 - 9 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    Our client is a trading company specializing in food products.
    Responsibilities
    資金管理業務
    為替管理業務
    与信管理業務
    Maria Nakata
    Maria Nakata
    Accounting & Finance
  • Job number: Job-00272845 Posted: 2024-07-19

    財務担当(グループ全体の資金管理)

    経理関連業務(管理会計、決算、原価計算等)の経験を5年以上お持ちの方必見です。
    5 - 9 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    Our client is a well-established Japanese chemical company with a rich history. It has achieved global expansion and currently operates across three key pillars: material technology, application technology, and simulation technology. Their primary product portfolio include semiconductor and electronic materials, automotive parts and lithium-ion battery materials, functional materials, and chemical products. Their commitment to sustainability drives their efforts to contribute to a more eco-friendly society.
    Responsibilities
    資金管理グループの一員として、海外を含むグループ全体の資金管理業務をご担当いただきます。グループ全体の資金管理
    グループ会社の資金予測収集
    実測予測との差異分析
    グループファイナンスに関わる金融機関との折衝
    リスク管理(為替リスク管理)
    Hanako Arai
    Hanako Arai
    Accounting & Finance
  • Job number: Job-00270894 Posted: 2024-07-18

    ファイナンス担当(FP&A)

    リモート可/フルフレックス/大手医療機器メーカー/英語力を活かす
    7 - 10 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    We focus on strategies that prioritize improving efficiency and quality in healthcare, while also emphasizing cost reduction. In today\'s challenging healthcare reform environment, we provide a portfolio of advanced imaging diagnostics, clinical testing, treatment systems, and IT solutions to support providers in achieving long-term success. We are dedicated to delivering personalized healthcare at affordable prices, adapting to the dynamics of healthcare to enhance both quality and efficiency. We strive to build sustainable infrastructure and work towards providing better care to more people at lower costs.
    Responsibilities
    ■業務内容: ビジネスラインと連携し、医療診断事業の中長期的な利益ある成長への戦略設定をリードし、カスケードされた年間目標の達成と財務的なグリップによるギャップフィリングを推進する。
    会社の会計方針とガイドラインを遵守し、公正な帳簿を維持すること。分析、自動化、デジタルツールの活用により、意思決定の基礎となる経営課題およびKPIに関する透明性を向上させる。
    社内のステークホルダーとの調整、見積もり提出のための価格や採算性に関する商談管理・決裁プロセスのリードする。

    ■ミッション:新規受注、売上、利益、キャッシュなど、ビジネスKPI達成のために、目標とその達成度を継続的に比較し、一貫したステアリングアクションを導く。
    財務の健全性に責任を持つ。フォーキャスト、予算、コントローリング(P&L、生産性、プロジェクト管理、インセンティブシステム)、レポーティング、会計(発生、収益認識)、原価(直接材、間接材)、OPEXなど。
    HQ/APCと密にコミュニケーションをとり、財務状況を説明し、ギャップを可視化し、必要なサポートを得て、ギャップを埋めるためのアクションを推進する。
    契約構成や承認ガイドラインの策定、パッケージやプラン・オプションの構築、キャンペーン価格設定などを行うためのコスト計算、財務シミュレーションおよび収益性管理。
    社内ステークホルダーとの調整、見積もり提出のための価格や採算性に関する商談管理・決済プロセスのリード。
    FP&AマネージャーのサポートとFPアナリストの監督


     
    Hanako Arai
    Hanako Arai
    Accounting & Finance
  • Job number: Job-00268287 Posted: 2024-07-17

    【東京】財務税務責任者(管理職)

    フルフレックス勤務可
    11.72 - 13 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    Our client operates energy related businesses across the world and has a long history of conducting business in Japan, serving the local needs of the community. The core business activities of the firm consist of Exploration & Production, Gas & Power, Chemicals, and Other industry segments such as Renewables and Hydrogen.
    Responsibilities
    ■業務内容:【変更の範囲:会社の定める業務】入社後、税務および会計全般業務(仕入先請求書の管理業務含む)をお任せします。
    ※会計はIFRSおよびJ-GAAP
    日本国内のみならず海外の同社グループと協働で、様々な局面でビジネスをサポートしていただきます。
    ■組織体制:部長の下で財務税務と資金与信に分かれており、今回は財務税務の責任者の募集です。(後任募集)
    財務メンバーは、派遣社員を含め3名。

    ■求める人物像変化の多い環境で財務会計・税務会計および会計全般など経験してきた方
    常に主体的に仕事に取り組める方
    新たな仕事にも前向きに向き合える方
    当事者意識をもって課題設定・実行計画を具体化し、自律的に問題解決できる方
    関係者と共有・合意を得ながら協働し成果をあげられる方

    ■就業環境:フルフレックス勤務可
    在宅勤務可(必要に応じて出社できる方)
    中抜け勤務可(申請により通院/育児/介護等を勤務途中で行えます)
    Clement Ng
    Clement Ng
    Accounting & Finance
  • Job number: Job-00272989 Posted: 2024-07-17

    事業計画(シニアアソシエイト~シニアマネージャー)

    財務モデルの作成及びレビューの経験をお持ちの方必見です。
    5.34 - 17.91 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    It is a Japanese telecommunications and Internet corporation, with operations in broadband, fixed-line telecommunications, e-commerce, Internet, broadmedia, technology services, finance, media and marketing, and other businesses.
    Responsibilities
    同社の戦略策定・遂行の意思決定を支える財務モデル構築及び分析等を推進頂きます。新規プロジェクトにおける財務モデル構築及び分析
    NAV及びLTV見通し・実績に関するレポート作成及び報告
    投資/資金計画の策定及び報告
    その他アドホックな分析等
    Emi Iida
    Emi Iida
    Accounting & Finance
  • Job number: Job-00268754 Posted: 2024-07-16

    Accounting Staff

    Accounting at a World-renown Dealership Operator
    5 - 9 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    The company is the Japanese subsidiary of Europe\'s largest automotive sales company.
    Responsibilities
    Maintain accurate financial records for various accounts, ensuring proper reconciliation of balance sheets and profit and loss statements.
    Manage fixed asset records, including recording and depreciating these assets according to established accounting principles.
    Process and record payments for various expenses, including taxes, insurance premiums, loans, leases, and vendor purchases.
    Manage accounts payable and receivable functions, including processing incoming invoices, posting payments, and managing customer accounts.
    Establish and maintain supplier records within the accounting system.
    Oversee rental and lease payments, including security deposits and guarantees.
    Handle various financial transactions such as referral fees, property taxes, and credit card receivables.
    Manage store-level accounts receivable, including posting and reversing allowances as needed.
    Provide accounting support and manage processes for multiple sales offices.
    Ensure timely and accurate invoice processing and payment finalization for assigned sales offices.
    Respond effectively to inquiries from external auditors during financial audits.
    Communicate with headquarters regarding reports, questions, and other accounting matters.
    Provide guidance and support to other departments on accounting procedures and address their inquiries.
    Reconcile deposits and cash balances for assigned sales offices.
    Manage suspense accounts, including suspense payments and intercompany accounts.
    Follow established procedures for monthly, quarterly, and annual closing of financial records.
    Prepare and submit payment records for various transactions.
    Respond appropriately to inquiries from tax authorities during investigations.
    Frederick Gustafsson
    Frederick Gustafsson
    Accounting & Finance
  • Job number: Job-00272841 Posted: 2024-07-16

    【本社】財務担当(与信債権管理/出納)

    事業会社での財務経験者必見です!
    5 - 9 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    Our client is a well-established Japanese chemical company with a rich history. It has achieved global expansion and currently operates across three key pillars: material technology, application technology, and simulation technology. Their primary product portfolio include semiconductor and electronic materials, automotive parts and lithium-ion battery materials, functional materials, and chemical products. Their commitment to sustainability drives their efforts to contribute to a more eco-friendly society.
    Responsibilities
    与信債権管理:
    与信管理、売掛金・未収入金管理、滞留債権回収促進、債権流動化 等
    出納・債務管理:
    電子記録債務の発行・引受、受取手形・電子記録債権の割引・取立、現金出納、支払伝票承認、振込、買掛金残高・滞留管理、海外入送金に伴う外為法関連の国等への届出・報告 等
    ※希望・経験・適性を踏まえ、上記の中から担当業務をアサイン予定です。
    ※組織内の業務ローテーションに応じて、業務範囲や業務内容は変更となる可能性がございます。
    【変更の範囲:会社ならびに出向先の定める全ての業務(配置転換を含む人事異動を命じることがある)】
    Emi Iida
    Emi Iida
    Accounting & Finance
  • Job number: Job-00272373 Posted: 2024-07-11

    経理財務

    税務申告業務に関する実務経験をお持ちの方必見です。
    5 - 6 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    We are a leading insurance company operating in Japan. We offer a wide range of insurance products and provide non-life insurance services to individual and corporate clients. We offer a diverse range of insurance products, including automobile, fire, and personal accident insurance, and provide plans tailored to meet the insurance needs of our customers. We emphasize high quality customer service and efficient responses, earning the trust of our clients. In addition, we are committed to stable operations and growth, leveraging our years of experience and expertise. With our leadership in the insurance industry, customer protection and satisfaction are our top priorities.
    Responsibilities
    決算スケジュール及び決算資料依頼リストの更新、各部への確認作業(J/USGAAP決算、年8回)
    財務報告書類(取締役会報告用資料含む)作成業務(JGAAP決算、年4回)
    USGAAP決算レポーティングパッケージ作成業務、Offshore担当者からの照会対応(年4回)
    財務報告に係る振替伝票等計上業務、Offshore担当者からの照会対応(月次)
    源泉税申告、納付業務(月次)
    支払調書作成業務(年次)
    地方税申告書作成業務(年次)
    各種社内外からの問い合わせ対応(税務申請書類等の入手/提出含む)
    社内郵便物管理、その他庶務
    Emi Iida
    Emi Iida
    Accounting & Finance
  • Job number: Job-00272698 Posted: 2024-07-11

    財務経理

    資金管理、資金調達等の実務経験・財務諸表の分析能力をお持ちの方必見です。
    6.5 - 9 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    We are a comprehensive heavy machinery manufacturer in Japan, providing machinery and equipment for a wide range of industries. Operating in the petrochemical, steel, energy, transportation, and construction industries, we provide high-quality products and innovative technologies. We provide customized solutions to meet our customers\' needs, helping them improve production efficiency and reduce costs. We also provide maintenance, inspection, and after-sales services to ensure customer peace of mind and satisfaction. With our long history and rich experience, we contribute to industrial development. We continue to focus on quality, reliability, and innovation to support our customers\' success.
    Responsibilities
    同社グループ本体の資金管理、資金計画の策定・実施
    グループ資金効率化業務
    資金の調達・運用の実施(金融機関との折衝。社債、コマーシャル・ペーパーの発行他)
    有価証券の管理
    Emi Iida
    Emi Iida
    Accounting & Finance
  • Job number: Job-00269125 Posted: 2024-07-10

    Senior Accountant

    Senior Accountant Role at Global Medical Technology Company
    6 - 8 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    We are a foreign-affiliated manufacturer handling medical equipment and related devices. With operations in over 190 countries and development and production facilities across five continents, we are an international company. Our products are designed to meet the needs of our customers, and we invest time in understanding their requirements before product development. To ensure safety, we allocate funds to our in-house testing center and quality management, providing reliable and optimal products and solutions from automated production to custom projects.
    Responsibilities
    General Ledger: Journal entry ex) Salary, Provision, Prepaid expense etc.
    Account Payable: Invoice check and bank related part (Fund transfer, payments by Web Banking)
    Cash Management: Check all cash transactions and create cash plan.
    Travel & Expense: Proceed T&E process with team (Accountant / Temp staffs)
    Closing: Monthly / Quarterly / Yearly P/L & B/S preparation
    Support KPI preparation
    Tax: Communicate with Tax consultant and support tax return. + Other taxes.
    Support accountant/temporary staff
    Support and Assist:
    Accounts Receivable: Back-up
    Fixed Assets operation: Back-up
    Frederick Gustafsson
    Frederick Gustafsson
    Accounting & Finance
  • Job number: Job-00272597 Posted: 2024-07-10

    Assistant Accounting Manager

    Work with global EV battery manufacturer
    8.1 - 11.48 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    We manufacture and develop lithium-ion batteries primarily for electric vehicles. Our highly safe and reliable products are manufactured in Japan, China, the U.S., Europe, and other countries, and are used in many electric vehicles. we are also focusing on developing next-generation batteries that utilize AIoT technology and are part of the renewable energy ecosystem. We provide environmentally friendly energy solutions for a sustainable future.
    Responsibilities
    Assistant manager position, reporting to the accounting manager. Depending on your experience, you will be entrusted with the main duties of either general accounting or taxation. Depending on the busy and slow seasons, you may be asked to support tasks other than your main tasks.
    Main responsibilities:
    General accounting (financial accounting, management accounting)Closing management and monthly report creation (financial summary, accounting adjustment journal entry, IFRS)
    Daily tasks (bookkeeping, accounts payable management, document check)
    Collaboration with affiliated companies in the US, UK, and China, email and review session exchanges with responsible persons in each country
    Business automation, process improvement, etc.

    Tax accountingTax return related tasks (corporate tax, local tax)
    Tax effect accounting tasks
    Audits, tax investigations
    Internal flow development including internal control, etc.

    Clement Ng
    Clement Ng
    Accounting & Finance
  • Job number: Job-00269364 Posted: 2024-07-08

    【新宿】IR・IPO責任者(マネージャー候補)

    海外IRの経験者必見です!
    12 - 20 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    Our client is a data technology company.
    Responsibilities
    【IR業務】戦略的IRの戦略立案および実行
    IR資料、サイトの更新
    海外投資家対応
    決算説明会や個人、海外投資家説明会の運営全般
    個人や海外投資家へのIR活動の戦略立案および実行
    四半期ごとに国内や海外IR 各種カンファレンスへの参加もいただきます。
    経験により、カンファレンス開催も担っていただきます。
    【IPO業務】IPOに向けた各種準備
    証券会社対応
    販売戦略の立案
    Emi Iida
    Emi Iida
    Accounting & Finance
  • Job number: Job-00271996 Posted: 2024-07-08

    CFO/最高財務責任者

    スタートアップ/IPO準備企業でのCFO、またはそれに準じる実務経験をお持ちの方必見です。
    12 - 20 million yen Tokyo Accounting & Finance Financial Accounting

    Company overview
    We provide live streaming services and operate a platform where distributors and viewers can interact with each other in real time. Users can support their favorite distributors through live streaming and send comments and gifts. We also create interactive experiences with our viewers by offering a variety of content from our distributors. We aim to incorporate technological advancements to enhance the user experience.
    Responsibilities
    資本政策の策定、国内外からの資金調達の企画立案、実行
    エクイティストーリー、コーポレートストーリーの作成
    国内/海外投資家との密なコミュニケーションの確立と維持
    財務戦略の立案、財務分析、経営陣へのレポート
    Hanako Arai
    Hanako Arai
    Accounting & Finance
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