General Government Fiscal Plan 2026–2029
Orpo Government: Decisions in mid-term policy review session will strengthen Finland’s competitiveness and security

Prime Minister Petteri Orpo’s Government has agreed on the General Government Fiscal Plan for 2026–2029. The decisions focus on reinforcing the conditions for economic growth and enhancing the security of Finland and the Finnish people. At the same time, the Government will ensure that public finances are sustainable. The growth package will be financed responsibly through measures to increase general government revenue and reduce expenditure.

The decisions made in the session on spending limits will

• lower the taxation of work by around EUR 1 billion;

• boost entrepreneurship by lowering the corporate tax rate to 18 per cent;

• increase defence spending by EUR 3.6 billion by 2029; and

• significantly improve resources for internal security.

Global uncertainties are stifling Finland’s budding economic growth. Russia has continued its war of aggression in Ukraine and poses a long-term security threat to both Finland and Europe as a whole. The risk of a trade war is clouding the economic outlook. A sustainable economy is the key to safeguarding the Finnish welfare society and its services. With this in mind, the Government decided in its mid-term policy review on a significant growth package that will have far-reaching impacts on the future. The Government wants Finland to fare better than before in the fierce competition for new investments. Investments bring work and prosperity to Finland.

These are not the Government’s first decisions aiming to make Finland a more attractive investment environment. Earlier labour market reforms and substantial investments in research and development and in reliable and clean energy are now being supplemented with a package of growth measures that will especially improve the conditions for work, entrepreneurship and investment. In putting together the growth package, the Government has drawn on the report of the Room for Growth working group led by Risto Murto, among other sources.

The Government will improve incentives to work and boost the purchasing power of people in Finland by lowering earned income taxation by around EUR 1.1 billion. The reductions will be implemented fairly so that a significant portion of the tax cuts will focus on low-income and middle-income wage earners. In addition, the Government will increase the child increment in the earned income deduction and reduce the supplementary tax on pension income. The Government will also reduce the highest marginal tax rates for earned income to 52 per cent. This will improve incentives to work and boost purchasing power. 
The Government will improve the operating conditions for businesses by lowering the corporate tax rate by two percentage points to 18 per cent.

“The only way to safeguard Finland’s prosperity is through work and entrepreneurship. We are now making decisions that will significantly improve incentives to work and strengthen the purchasing power of people in Finland while boosting economic growth. These growth measures, together with those implemented earlier, will put Finland in a better position to compete for investments,” says Prime Minister Petteri Orpo.

Economic growth and competitiveness also require stronger competence.  With this in mind, the Government will increase the share of young adults with university degrees towards 50 per cent of the age group as set out in the Government Programme. The intake of institutions of higher education will be increased, and new starting places will be allocated to degrees that support economic growth.

In its mid-term policy review session, the Government also decided on investments in both internal and external security. In line with the endorsement of the Ministerial Committee on Economic Policy, the Government will increase Finland’s national defence spending to at least three per cent of GDP by 2029. This will mean strengthening defence funding by around EUR 3.6 billion during the current spending limits period. At the same time, the Government will improve Finland’s internal security by increasing funding for the police, the Finnish Security Intelligence Service and the Border Guard.

Maintaining economic vitality in all regions of Finland is important for national security. With this in mind, the Government also agreed on investments to foster economic vitality in Eastern and Northern Finland.

Improving incentives to work and boosting purchasing power

The measures outlined in the mid-term policy review session will support strong and stable economic growth. Stronger economic growth will curb general government indebtedness and increase debt sustainability. Over the long term, it will make it easier to fund the expenditure pressures caused by Finland's ageing population and to cover the increased defence spending essential for security.

Lowering the taxation of work for low-income and middle-income earners (EUR 525 million in 2026 and EUR 650 million from 2027 onward) will improve incentives to work and boost purchasing power. In addition, the highest marginal tax rates on earned income will be lowered to 52 per cent. At the same time, the index adjustment to earned income taxation will not be made to the income levels that will be subject to the reduction of the highest marginal tax rates (the aggregate effect will lower taxes by EUR 335 million from 2026 onward). The highest marginal taxes will be reduced by eliminating the reduction caused by the earned income deduction and by adjusting the central government income tax scale. In this context, the tax-increasing effect of the changes to the scale on pension income will be mitigated by reducing the supplementary tax on pension income (EUR 80 million from 2026 onwards). Value added tax will be reduced by lowering the tax rate for goods subject to the 14 per cent rate to 13.5 per cent from 2026 onward (EUR 145 million). Items subject to the reduce rate include food and medicines.

In addition, the child increment to the earned income deduction will be increased (EUR 100 million from 2026 onwards). The withholding tax on key personnel at companies will be lowered to 25 per cent and a tax incentive will be introduced for citizens moving back to Finland (a total of EUR 12 million in 2026 and EUR 14 million from 2027 onward).

The corporate tax rate will be lowered by 2 percentage points to 18 per cent at the beginning of 2027, which will support growth in investments and entrepreneurship (the effect will be to lower corporate tax by EUR 830 million at the 2027 level). The right to deduct losses will be extended to 25 years. Following the completion of Rapporteur Jukka Rantala’s report, amendments will be prepared to the system maintained under the Self-Employed Persons Pensions Act so that the pension contributions of self-employed persons will be determined more directly based on the actual income of entrepreneurs.

In addition, the lower limit for inheritance tax will be increased from EUR 20,000 to EUR 30,000, and the lower limit for gift tax will be increased from EUR 5,000 to EUR 7,500 in 2026 (total effect EUR 67 million). The interest on the payment period for inheritance tax will also be lowered from 2026 onward (annual effect EUR 20 million). Support for large-scale investments in the clean transition will be continued through a tax credit, the annual effect of which will be EUR 60 million from 2029 onwards.

Financing growth measures through expenditure savings and tax increases

The Government will keep to its goal of stabilising the growth of the general government debt ratio during the government term. The Government is also committed to abiding by the spending limits procedure for central government expenditure and the spending limits decision made in accordance with the Government Programme. Responsible financial management requires compensating for the lost tax revenue from measures to support growth with other measures that increase general government revenue and reduce expenditure. Expenditure savings will also ensure compliance with central government spending limits.

The productivity of central government administration will be increased, for example through digitalisation and artificial intelligence, by streamlining norms and processes, by eliminating tasks and by making the procurement of services more efficient (savings of EUR 130 million). The Government will decide on concrete measures and the allocation of savings by branch of government in June 2025 on the basis of the proposals of a working group led by the Ministry of Finance and consisting of sectoral ministries.

A savings of around 2 per cent, or EUR 75 million, will be implemented in central government transfers to local government for basic public services. This will be achieved by reducing central government transfers to local government for basic public services on a percentage basis in 2026 so that the change will not increase the relative differences between municipalities with regard to central government transfers to local government. The permanent savings will be implemented from 2027 onwards, and it will be taken into account in connection with the reform of the system of central government transfers to local government. The reduction will be implemented in a way that ensures that statutory services can be provided.

The risk-taking capacity of the National Pensions Fund will be increased in a similar fashion to statutory pension insurance funds, and the Fund’s annual transfer to the Budget to cover pension expenditure will be increased by EUR 66 million.

Funding for development cooperation will be reduced by EUR 50 million per year without allocating savings to domestic non-governmental organisations. Humanitarian assistance to Ukraine will be increased by EUR 10 million annually during the spending limits period. An increase of EUR 10 million will also be allocated to humanitarian disaster relief from 2026 onwards.

Core funding for higher education institutions will be decreased by EUR 30 million in 2026, by EUR 20 million in 2027 and by EUR 15 million from 2028 onwards. Tuition fees for non-EU/EEA students will be introduced for vocational and general upper secondary education.

A one-off reduction to central government funding of EUR 10 million per year for the Evangelical-Lutheran Church and Orthodox Church will be implemented in 2026 and 2027 because prior tax decisions have increased church tax revenues.

A EUR 12 million reduction will be made to business support from 2026 onwards in a way that does not affect support for R&D and the audiovisual sector.

In addition, the funding of the Funding Centre for Social Welfare and Health Organisations STEA will be cut by EUR 10 million. The Social Insurance Institution of Finland's right of access to information will be expanded in order to prevent misuse of social security. The savings are estimated to be EUR 5 million a year.

The remuneration of members of the Government will be reduced by 5 per cent starting in the beginning of 2026.
The guiding principle for tax increases to fund growth measures is that they must have as little negative impact on economic growth as possible. Many measures will be targeted at indirect taxes; alcohol tax will be indexed, and increases will be made to the excise duty on nicotine pouches and electronic cigarettes, as well as the excise duty on soft drinks and the mined mineral tax. These measures will lead to an increase in annual tax revenue of EUR 220 million at the 2029 level. The tax base for the tax on waste will be expanded from 2027 onward. The estimated positive impact on tax revenue is EUR 10 million.

The tax base will be reinforced by abolishing the right to deduct labour market organisation membership fees from 2026 onwards. This will apply symmetrically to the membership fees of both employer and employee organisations. This will increase tax revenues by EUR 190 million. Additionally, taxation will be simplified by abolishing the predefined home office deduction and tax-free benefit for employer-subsidised bicycles will be abolished. This will increase tax revenues by EUR 70 million at the 2026 level.

The inappropriate use of share swap arrangements aimed at minimising dividend taxation will be prevented. This reform is estimated to increase tax revenues by EUR 30 million. The legislation on referential tax audits carried out by the Finnish Tax Administration will be developed by refining the data protection requirements for referential tax audits and enacting provisions on the implementation of measures to protect personal data held by the Finnish Tax Administration. It is estimated that these changes will improve the efficiency of referential tax audits and lead to an increase in tax revenue of EUR 100 million.

In its mid-term policy review session, the Government also revised its earlier decision to implement EUR 75 million in savings in the administrative branch of the Ministry of Education and Culture. The savings target was lowered to EUR 65 million. The savings will be divided in a way that secures the operating conditions of all sectors in the administrative branch. The adjustments will be targeted at higher education (EUR 52.7 million), investment support for construction (EUR 4 million) and increases in fees for children’s before and after-school activities (EUR 7 million). These fees have not been increased since 2016. In addition, savings will be allocated to a separate grant for continuous learning (EUR 1.3 million).  The lower-than-planned savings achieved in the wellbeing services counties related to the issuing of certificates and statements were adjusted by EUR 10 million to make the target more reasonable.

Changes in the operating environment call for increased investments in defence and security

On 1 April 2025, the Government decided that Finland would increase its defence appropriations to at least three per cent of GDP by 2029. The level of defence expenditure will be determined on a threat-informed and needs-driven basis, taking into account the security situation in Europe and the military threat posed by Russia. The decision means that, compared to the level decided earlier, defence expenditure will increase by EUR 0.6 billion at the 2028 level and by EUR 3.0 billion at the 2029 level. For 2026–2027, the level of appropriations is already secured thanks to significant earlier decisions to increase defence expenditure and the resulting appropriations available for procurement. As part of the Government’s investment programme for 2027, a one-off increase of EUR 50 million will be allocated to defence materiel procurement.

The increases in appropriations will make it possible to develop the Army and advance the critical Capability Targets defined in the NATO Defence Planning Process (NDPP). The Army will procure new systems and upgrade its existing equipment. In connection with Finland’s NATO membership, the force structure of the Defence Forces is being developed, and an additional appropriation of EUR 18.5 million will be allocated in 2028 and EUR 37 million in 2029 to cover the costs of additional personnel. Additional appropriations totalling EUR 72.5 million, to be divided over the 2026–2029 period, will be allocated to strengthening NATO’s presence in Finland.

Defence trade is largely based on cooperation between governments and the promotion of opportunities for domestic expertise in fostering international top expertise. In this context, the Government will launch cross-administrative preparations for a Government-to-Government (G2G) sales model.

Changes in the security environment, identified risks and capability requirements also require measures to safeguard the resources of the security authorities. The Government will ensure internal security and preparedness by allocating additional resources to improve the capabilities of the police, the Border Guard and the Finnish Security Intelligence Service and to secure their strategic capabilities. The new decisions will increase the resources of the above-mentioned internal security authorities by an average of around EUR 43 million per year between 2026 and 2029. In addition to these investments, approximately EUR 14.1 million will be allocated to the development of civil defence in 2028–2029.

Increased funding for research and development

In accordance with the Act on State Financing of Research and Development (R&D financing), the total amount of budget authorities and appropriations intended for research and development in the Budget will be increased to 1.2 per cent of GDP by 2030. In the General Government Fiscal Plan, investments in R&D will total nearly EUR 3.2 billion in 2026 and more than EUR 3.4 billion in 2027.

The financial increases that have been decided amount to EUR 63 million in 2026, EUR 159 million in 2027, EUR 104 million in 2028 and 97 million in 2029.

The Government has already previously decided on significant allocations of R&D funding in the coming years. The most substantial increases in funding will be targeted at measures accelerating the R&D activities of companies. The budget authority for the R&D activities of Business Finland will increase by more than EUR 100 million in 2026 to a total of approximately EUR 735 million and increase further to approximately EUR 890 million in 2027. The budget authority of the Research Council of Finland for research projects will rise to EUR 527 million in 2026 and further to EUR 587 million in 2027. The Government has also reserved a total of EUR 250 million for the LUMI-AI supercomputer for 2025–2028.

Each year, EUR 10 million of Business Finland’s budget authority for R&D will be allocated to develop new value chains in food production in 2026–2029. A total of EUR 40 million will be allocated from Business Finland’s budget authority for R&D and the budget authority of the Research Council of Finland to accelerate R&D activities related to energy transition in 2026–2029.

More central government funding will be made available for R&D activities at universities and universities of applied sciences. EUR 20 million will be allocated to strengthen research activities at universities in 2026 and EUR 39 million from 2027 onwards. Meanwhile, EUR 10 million will be allocated in 2026 and EUR 15 million from 2027 onwards to bolster the research and development activities of universities of applied sciences.

Additional funding will be allocated to the R&D activities of CSC, the Finnish IT Centre for Science. The additional funding will help ensure that an operating environment for secure and efficient high-performance computing and data management will be available even in exceptional situations. It will also ensure that data sets and artificial intelligence models remain in Finland if the situation so requires.

With the Economic Development Centres commencing their operations, a funding mechanism will be introduced to promote goal-oriented R&D activities of SMEs. A budget authority totalling EUR 30 million is proposed for the Economic Development Centres for a three-year experiment to boost research and development activities of small and medium-sized enterprises in 2026–2028.

EUR 7 million in 2026 and EUR 20 million from 2027 onwards will be allocated to voluntary programmes of the European Space Agency (ESA). Funding will be channelled back to Finnish companies and research organisations, enabling them to access international value chains. Moreover, a budget authority of EUR 37 million is proposed to complete the mineral processing pilot plant of GTK Mintec in 2027.

In addition to the EUR 60 million already decided earlier, a further EUR 5 million will be allocated to higher education institutions and government research institutes for the national co-financing of EU-funded R&D projects beginning in 2027.

Boosting the economic vitality of eastern and northern Finland

The implementation of the programmes for northern and eastern Finland will begin. The programmes will support the growth and economic vitality of the regions. The Government will invest in the regions’ transport connections. As part of the funding for the investment programme, a budget authority of EUR 42 million and corresponding appropriations for 2026–2029 will be allocated to increase capacity and shorten travel times on the Savo railway service. The Government will ensure the continuation of regional air services until early 2028.

A cross-sectoral centre of expertise on toxicology will be established in Kuopio. The centre will study chemicals that have harmful effects on humans, develop and maintain toxicological risk assessments, and participate in the education of new toxicologists together with universities.

Regional investment teams for eastern and northern Finland will be established in the new Economic Development Centres with the aim of creating a clear approach for identifying and promoting investments in the region.

In its supplementary budgets of 2025, the Government is also prepared to fund the action plan for nature tourism of Metsähallitus as well as measures to boost expertise in and commercialisation of 6G.

A statutory tourist fee will be introduced on a regional trial basis once the conditions for its implementation have been established. The report must take into account the legal conditions and other legislative issues and repercussions on municipal finances.

Expanded investment programme

The Government has decided to expand the EUR 4 billion investment programme outlined in the Government Programme by EUR 300 million. Of this additional amount, EUR 100 million will be financed with state property income and allocated to cover the increased cost estimates of projects already decided. The remaining EUR 200 million will be funded within the scope of the spending limits. The resources will be allocated, among other things, to the following infrastructure investments:

• Overpass bridge for the main road 27 in southern Ylivieska, EUR 14 million
• Track gauge study, EUR 20 million 
• Main road 67 and main road 19 between Kivisaari and Atria, EUR 11.0 million
• Main road 13 between Savitaipale and Lemi, EUR 14.5 million
• Strengthening the conditions for investments in the Inkoo region by improving the Satamatie junction (EUR 2.8 million) and the Tähtelä junction (EUR 3.2 million).
• Strengthening the conditions for investments in the Kotka battery cluster by allocating EUR 4.8 million to road transport investments on highway 357 Hurukselantie
• Vuohimäki interchange, EUR 10 million
• Kela junction on main road 51, EUR 3.0 million
• Lieksajoki bridge, EUR 20 million
• Famifarmi junction of highway 455 and connecting road 15323 in Joroinen, EUR 2.2. million
• Junction arrangement on highway 9 in the centre of Suonenjoki, EUR 3.3 million
• Raw wood terminal in Luikonlahti, Kaavi, EUR 0.5 million
• Main road 25 between Meltola and Mustio, EUR 16.7 million
• Highway 152 Hämeenlinnanväylä–Tuusulanväylä (ring road IV), EUR 9.7 million

In addition, EUR 35 million will be allocated conditionally to the Helsinki-Garden project, EUR 2.5 million to support investment in the Tampere Theatre, EUR 5.0 million to the prevention of oil and chemical spills, and EUR 1.0 million to national defence training.

Selected items

• Train services: An appropriation of EUR 2.5 million will be allocated from 2027 to start passenger rail services between Tampere and Rauma.
• Informal care and family care: The lowest remuneration level for informal care will be raised and the position of family carers will be boosted from 2026 onwards (EUR 16 million).
• End-of-life care: The wording in legislation will be made more precise without delay so that everyone has a statutory right to end-of-life care.
• Tax credit for household expenses: The possibility of broadening the tax credit for household expenses to cover repairs of movable assets will be examined.  
• Education and young people: The Government will allocate EUR 8 million to provide opportunities for education providers to make instruction more effective in the syllabus for Finnish and Swedish as a second language and to ensure that the instruction reaches those students who will benefit from it.
  Altogether EUR 13.8 million will be allocated from 2026 onwards to voluntary additional instruction provided within the scope of instruction that prepares learners for comprehensive school education. The resources will make it possible to continue attending instruction preparing for comprehensive school education for two academic years in situations where it is deemed necessary to make sure the student possesses adequate language skills.
  The Ministry of Education and Culture will conduct a study on the effects of restrictions on the use of mobile devices in schools in Finland and abroad by the end of 2026 and, if necessary, take further action on the basis of the study.
• A permanent general increase of EUR 5 million will be made to the Finnish model for leisure activities, in addition to which the role of youth work as part of the work for wellbeing carried out in schools and educational institutions will be reinforced, and action will be taken to create more youth inclusion measures in all sectors and ministries.
• Ways to make it easier to employ young people under the age of 29 will be explored. The proposed scheme will be brought for decision in the spring 2026 government discussion on spending limits.  
• Sports and physical activity: The Government will enable organisations that promote physical activity to seek multi-annual support.  The Government will examine the potential for creating more education and training and job opportunities for athletes, such as in the Defence Forces, the Police, rescue operations or the Border Guard.
  A permanent general increase to the appropriation for athletes' pensions (EUR 100,000) will enable eligibility for an athlete’s pension for all those who meet the criteria.
• EU careers: As a tribute to Finland's 30th anniversary of EU membership, a programme will be launched to promote Finnish careers in the EU.
• Passports: The maximum validity for Finnish passports will be extended to 10 years, taking into account any exemptions due to security aspects.
• Climate: Altogether EUR 14.9 million will be invested in climate measures in agriculture and the land-use sector (prevention of forest damage, promotion of forest fertilisation and increase of forest area) over the course of 2026 and 2027.
• Agriculture and forestry: The Government will promote investments in biogas production. Solutions for more efficient nutrient recycling will be developed, especially in the Archipelago Sea, for example by continuing the implementation of nutrient recycling subsidies and expanding them so they are technology neutral.  The Government will launch a voluntary trial on a nutrient data repository for arable land to improve the recycling of nutrients in the drainage basin of the Archipelago Sea. 
• Corporate restraining order: The implementation of the corporate restraining order will be ensured. This would allow companies to apply for a restraining order against an individual who continuously behaves disruptively, for example.

Financing of wellbeing services counties 

The level of universal central government funding allocated to the wellbeing services counties will be approximately EUR 27.1 billion in 2026. Compared with the previous General Government Fiscal Plan, the level of funding will increase by about EUR 1.2 billion in 2026. The increase is explained by the index adjustment of approximately EUR 900 million to funding and by the ex-post control of funding becoming more accurate within the spending limits provision made for it. The anticipated increase in the need for services and changes in duties will also be taken into account.

At the end of the spending limits period in 2029, funding is estimated to be approximately EUR 26.9 billion at 2026 prices, i.e. without the projected index increases to funding. The ex-post control to be carried out after two years will reduce the funding of the wellbeing services counties in 2026–2029 as the finances of the counties gain strength. The level of funding will also be reduced by the changes in duties that are to be made as part of adjustment measures for general government finances. However, the anticipated increase in the service needs, among other things, will increase the amount of funding.

Municipal finances

With the new Government decisions having been taken into account in the General Government Fiscal Plan, finances in the municipalities will deteriorate to some extent. This is particularly due to the EUR 75 million cut in central government transfers for basic public services and due to a decision made in connection with the 2025 Budget that increases the municipalities' share of basic social assistance for refugees and beneficiaries of temporary protection. Overall, the decisions made during the government term will strengthen municipal finances over the period of 2026 to 2029.

Approximately EUR 5.8 billion will be allocated in discretionary government grants to municipalities in 2026 and around EUR 6.0 billion at the end of the spending limits period in 2029. In relation to last year’s General Government Fiscal Plan, discretionary government grants to municipalities will increase on a net basis due to a review of existing legislation in force. In addition, provision will be made to allocate altogether EUR 150 million in central government compensation to municipalities between 2027 and 2029 to cover the costs arising from the asset arrangements under the health and social services reform.

The Finnish economy and general government finances

The Finnish economy saw an upturn in the course of 2024 from the prevailing economic recession. Household purchasing power has improved both in Finland and in the export markets owing to a clear slowdown in inflation and a fall in interest rates. However, economic uncertainty is still hampering growth in consumption.

The recovery in the construction industry, the energy transition and defence-related procurement are boosting investments, although economic growth is overshadowed by tariffs imposed by the United States, counter-tariffs and uncertainties arising from trade and geopolitics in general. Regardless, the economy is expected to grow faster over the spending limits period than in recent years, because the recession has reduced Finland's output well below its level of potential production and the economy will recover from the recession during the spending limits period.

The deficit in general government finances has become significant in the wake of the cyclical trough. However, with the impact of rapid inflation on mounting expenditure waning and the fiscal adjustment measures taken by the Government and local government, general government spending will begin to slow down as of 2025. With the economy recovering from the recession, tax revenue is expected to grow faster over the spending limits period than in recent years. However, interest expenditure and defence spending will grow substantially. This means that the deficit will scale back slowly and remain substantial over the entire spending limits period.

On-budget revenue, expenditure and balance

The central government on-budget deficit is estimated to be EUR 7 billion in 2026, which is EUR 5.3 billion less than budgeted for 2025 (including the first supplementary budget proposal). The 2026 budget deficit will diminish on a one-off basis by approximately EUR 2.4 billion once the remaining cash assets of the Housing Finance and Development Centre are entered into the central government budget in connection with the dissolution of the Centre. This will not curb indebtedness in central government and general government finances, though. Over the 2026–2029 period, the deficit will average EUR 11.3 billion a year. 
Central government debt is expected to amount to roughly EUR 191 billion at the end of 2026, which is about 64 per cent of GDP. The amount of central government debt is expected to grow by about EUR 43 billion between 2026 and 2029. At the end of 2029, central government debt is projected to amount to approximately EUR 225 billion, which is 68 per cent of GDP.The General Government Fiscal Plan will be approved in a government plenary session on 30 April 2025, when it will also be published online.

Inquiries: Mikko Martikkala, Special Adviser to the Prime Minister in Economic Affairs, tel. +358 295 161171, Jussi Lindgren, Special Adviser to the Minister of Finance in Economic Affairs, tel. +358 50 576 4611, Laura Ollila, Special Adviser to the Minister of Education in Economic Affairs, tel. +358 50 310 4990, Marjo Loponen, Special Adviser to the Minister of Agriculture and Forestry, tel. +358 50 308 5411

The email addresses of the Finnish Government are in the format firstname.lastname@gov.fi.