1) |
Professional |
Management Accountant |
ACA / ACCA / CIMA / CMA |
ACA / CIMA / AMA |
G.C.E (A/L) Expected Level / AAT |
ICASL / CIMA (UK)/ ICMASL / ACCA / AAT |
2) |
Professional |
Accountant |
Relevant Recognized Degree in the Field of Accountancy / NDA / HNDA / NVQ Level (6 ? 5) with Experience / ACA / ACCA / ACMA / CIMA (UK)/ Pass in Government Accountancy Service Examination |
Relevant Recognized Degree in the Field of Accountancy / NDA / HNDA / CIMA / ACA / ACCA / ACMA(SL) / ACMA (UK) |
G.C.E (A/L) Expected Level / AAT / NVQ Level 4 |
Government Recognized Universities /SLIATE / ICMASL / ICASL / ACCA / ICMA(UK) / DTET |
3) |
Para Professional |
Accountant |
Relevant Recognized Degree in the Field of Accountancy / NDA / HNDA / NVQ Level (6 ? 5) with Experience / ACA / ACCA / ACMA / CIMA (UK)/ Pass in Government Accountancy Service Examination |
Relevant Recognized Degree in the Field of Accountancy / NDA / HNDA / CIMA / ACA / ACCA / ACMA(SL) / ACMA (UK) |
G.C.E (A/L) Expected Level / AAT / NVQ Level 4 |
Government Recognized Universities /SLIATE / ICMASL / ICASL / ACCA / ICMA(UK) / DTET |
4) |
Para Professional |
Bank Manager |
Degree / Banking Examinations with Experience |
Degree / Banking Examinations |
G.C.E (A/L) Expected Level |
Government Recognized Universities / IBSL |
5) |
Para Professional |
Assistant Bank Manager |
Degree / Banking Examinations with Experience |
Degree / Banking Examinations |
G.C.E (A/L) Expected Level |
Government Recognized Universities / IBSL |
6) |
Professional |
Commissioner - Tax |
Experience in the Post of Senior Deputy Commissioner |
A Degree with Honors /ACA |
G.C.E (A/L) Expected Level |
Government Recognized Universities / ICASL |
7) |
Professional |
Senior Deputy Commissioner - Tax |
Experience in the Post of Deputy Commissioner (Tax) |
A Degree with Honors /ACA |
G.C.E (A/L) Expected Level |
Government Recognized Universities / ICASL |
8) |
Para Professional |
Senior Deputy Commissioner - Tax |
Experience in the Post of Deputy Commissioner (Tax) |
A Degree with Honors /ACA |
G.C.E (A/L) Expected Level |
Government Recognized Universities / ICASL |
9) |
Professional |
Deputy Commissioner - Tax |
Experience in the Post of Assistant Commissioner - Tax |
A Degree with Honors /ACA |
G.C.E (A/L) Expected Level |
Government Recognized Universities / ICASL |
10) |
Para Professional |
Deputy Commissioner - Tax |
Experience in the Post of Assistant Commissioner - Tax |
A Degree with Honors /ACA |
G.C.E (A/L) Expected Level |
Government Recognized Universities / ICASL |
11) |
Professional |
Assistant Commissioner - Tax |
A Degree with Honors /ACA and Pass a Competitive Examination |
A Degree with Honors /ACA |
G.C.E (A/L) Expected Level |
Government Recognized Universities / ICASL |
12) |
Para Professional |
Assistant Commissioner - Tax |
A Degree with Honors /ACA and Pass a Competitive Examination |
A Degree with Honors /ACA |
G.C.E (A/L) Expected Level |
Government Recognized Universities / ICASL |
13) |
Professional |
Marketing Manager |
Degree / SLIM / CIM / G.C.E (A/L) Expected Level with Experience |
Relevant Degree in the Field of Marketing / SLIM / CIM |
G.C.E (A/L) Expected Level |
Government Recognized Universities / SLIM / CIM (UK) |
14) |
Para Professional |
Marketing Manager |
Degree / SLIM / CIM / G.C.E (A/L) Expected Level with Experience |
Relevant Degree in the Field of Marketing / SLIM / CIM |
G.C.E (A/L) Expected Level |
Government Recognized Universities / SLIM / CIM (UK) |
15) |
Professional |
Consultant Accountant |
Accountancy / Relevant Degrees in Other Fields / HNDA / NDA / ACA / CIMA / ACMA with Experience |
Accountancy / Relevant Degrees in Other Fields / HNDA / NDA / ACA / CIMA / ACMA (SL) |
G.C.E (A/L) Expected Level / NVQ Level 4 |
Government Recognized Universities / SLIATE / ICASL / ICMASL / DTET |
16) |
Para Professional |
Consultant Accountant |
Accountancy / Relevant Degrees in Other Fields / HNDA / NDA / ACA / CIMA / ACMA with Experience |
Accountancy / Relevant Degrees in Other Fields / HNDA / NDA / ACA / CIMA / ACMA (SL) |
G.C.E (A/L) Expected Level / NVQ Level 4 |
Government Recognized Universities / SLIATE / ICASL / ICMASL / DTET |
17) |
Professional |
Consultant ? Income Tax |
Accountancy / Relevant Degrees in Other Fields / ACA with Experience |
Accountancy / Relevant Degrees in Other Fields / ACA |
G.C.E (A/L) Expected Level |
Government Recognized Universities /ACA / ICASL |
18) |
Para Professional |
Consultant ? Income Tax |
Accountancy / Relevant Degrees in Other Fields / ACA with Experience |
Accountancy / Relevant Degrees in Other Fields / ACA |
G.C.E (A/L) Expected Level |
Government Recognized Universities /ACA / ICASL |
19) |
Professional |
Finance Manager |
ACA / ACMA / CIMA with Experience |
ACA / CIMA (UK)/ ACMA / Degree Courses in Accountancy Field |
G.C.E (A/L) Expected Level / AAT |
Government Recognized Universities / ICASL / ICMA (UK) / ICMASL / AAT |
20) |
Para Professional |
Finance Manager |
ACA / ACMA / CIMA with Experience |
ACA / CIMA (UK)/ ACMA / Degree Courses in Accountancy Field |
G.C.E (A/L) Expected Level / AAT |
Government Recognized Universities / ICASL / ICMA (UK) / ICMASL / AAT |
21) |
Para Professional |
Assistant Management Accountant |
Degree Courses in Accountancy Field / Level ? 2 CIMA / ACA / ACCA / CMA / HNDA / NDA |
Degree Courses in Accountancy Field / HNDA / NDA / CMA / CIMA / ACA / ACCA |
G.C.E (A/L) Expected Level / AAT |
Government Recognized Universities / SLIATE / DTET / ICMA (UK) / ICMASL / ICASL / ACCA / AAT |
22) |
Para Professional |
Insurance Valuer |
NVQ Level 5 |
Automotive Technology Courses |
G.C.E (A/L) Expected Level / NVQ Level 4 |
DTET / CGTTI / NAITA / University Colleges |
23) |
Para Professional |
Management Trainee |
Degree / HNDA / ACA / ACMA / CIMA / ACCA / NDA |
Degree / HNDA / ACA / ACMA / CIMA / ACCA / NDA |
G.C.E (A/L) Expected Level / NVQ Level 4 |
Government Recognized Universities / ICASL / CIMA (UK) / ICMASL / ACCA / DTET / SLIATE |
24) |
Para Professional |
Brand Manager |
Degree / SLIM / CIM / G.C.E (A/L) Expected Level with Experience |
Degrees in The Field of Marketing / SLIM / CIM |
G.C.E (A/L) Expected Level |
Government Recognized Universities / SLIM / CIM (UK) |
25) |
Para Professional |
Chief Internal Auditor |
Experience in the Posts of Accountant / Internal Auditor Charted Accountant |
NDA / HNDA / CIMA / ACA / ACCA / ACMA (SL) / ACMA (UK) / Relevant Recognized Degree in the Field of Accountancy |
G.C.E (A/L) Expected Level / AAT / NVQ Level 4 |
Government Recognized Universities / SLIATE / ICMA (S/L) / ICASL / ACCA (S/L) / ICMA (UK) / AAT / DTET |
26) |
Skilled |
Sales Representatives |
Basic Courses in Marketing / G.C.E (O/L) Expected Level with Experience |
Basic Courses in Marketing |
G.C.E (O/L) Expected Level |
SLIM / CIM |
27) |
Skilled |
Accounts Executive |
NVQ Level 5 / NDA |
NDA HNDA / CIMA / ACA / ACCA / ACMA (SL) / ACMA (UK) / Degree |
G.C.E (A/L) Expected Level / AAT / NVQ Level 4 |
Government Recognized Universities / SLIATE / ICMASL / ICASL / ACCA / ICMA (UK) / AAT / DTET / Other Institutes Recognized by TVEC |
28) |
Skilled |
Assistant Accountant |
HNDA / ACA Level 2 |
NDA HNDA / CIMA / ACA / ACCA / ACMA (SL) / ACMA (UK) / Degree |
G.C.E (A/L) Expected Level / AAT / NVQ Level 4 |
Government Recognized Universities / SLIATE / ICMASL / ICASL / ACCA / ICMA (UK) / AAT / DTET / Other Institutes Recognized by TVEC |
29) |
Skilled |
Internal Auditor |
CMA Level 2 |
NDA HNDA / CIMA / ACA / ACCA / ACMA (SL) / ACMA (UK) / Degree |
G.C.E (A/L) Expected Level / AAT / NVQ Level 4 |
Government Recognized Universities / SLIATE / ICMASL / ICASL / ACCA / ICMA (UK) / AAT / DTET / Other Institutes Recognized by TVEC |
30) |
Skilled |
Audit Officer |
ACCA Level 2 |
NDA HNDA / CIMA / ACA / ACCA / ACMA (SL) / ACMA (UK) / Degree |
G.C.E (A/L) Expected Level / AAT / NVQ Level 4 |
Government Recognized Universities / SLIATE / ICMASL / ICASL / ACCA / ICMA (UK) / AAT / DTET / Other Institutes Recognized by TVEC |
31) |
Skilled |
Audit Supervisor |
Relevant Recognized Degree in the Field of Accountancy |
NDA HNDA / CIMA / ACA / ACCA / ACMA (SL) / ACMA (UK) / Degree |
G.C.E (A/L) Expected Level / AAT / NVQ Level 4 |
Government Recognized Universities / SLIATE / ICMASL / ICASL / ACCA / ICMA (UK) / AAT / DTET / Other Institutes Recognized by TVEC |
32) |
Skilled |
Accounts (Clerk / Assistant) Audit (Clerk / Assistant) / Budget) Clerk / Assistant) / Cost (Clerk / Assistant) |
NVQ Level 4 / CIMA (UK) First Part / AAT / ACMA (SL) Level 1 / ACA Level 1 / HNDA Part 1 / ACCA Part 1 / G.C.E (A/L) |
NCAT / AAT / HNDA / CIMA (UK) / ACA / ACCA / ACMA (SL) |
G.C.E (A/L) / G.C.E (O/L) Expected Level |
DTET / AAT / SLIATE / ICMASL / ICASL / ACCA / ICMA (UK) |
33) |
Skilled |
Bank Clerk / Bank Assistant / Staff Assistant |
NVQ Level 4 / CIMA (UK) First Part / AAT / ACMA (SL) Level 1 / ACA Level 1 / HNDA Part 1 / ACCA Part 1 / G.C.E (A/L) |
NCAT / AAT / HNDA / CIMA (UK) / ACA / ACCA / ACMA (SL) |
G.C.E (A/L) / G.C.E (O/L) Expected Level |
DTET / AAT / SLIATE / ICMASL / ICASL / ACCA / ICMA (UK) |
34) |
Skilled |
Insurance Manager |
Membership of The Sri Lanka Insurance Institute / G.C.E (A/L) with Experience |
On the Job Training |
G.C.E (A/L) Expected Level |
Lanka Insurance Institute and Related Institutions |
35) |
Skilled |
Insurance Team Leader / Insurance Clerk |
G.C.E (A/L) / G.C.E (O/L) with Experience |
On the Job Training |
G.C.E (O/L) Expected Level |
Related Institutions |
36) |
Skilled |
Cashier |
G.C.E (A/L) / NVQ Level 3 |
Cashier Courses |
G.C.E (O/L) Expected Level |
DTET / Other Institutes Recognized by TVEC |
37) |
Skilled |
Loan Recovery Officer |
G.C.E (A/L) with Experience / Diploma |
Diploma in Credit Management |
G.C.E (A/L) Expected Level |
IBSL |
38) |
Skilled |
Sales Assistant |
Up to G.C.E (O/L) |
Following Courses are not Compulsory |
Base on Short Term Trainings and Skill |
By the Employer |
39) |
Professional |
Managing Director (Usually, This Is the Highest Position in The Organization and Can Be Attained by Professionals from Any Field Other Than Marketing Management) |
Degree from a Recognized University or Post Graduation with Professional Membership of a Recognized Professional Body with Senior Management Experience |
Degree / CIM or Other Recognized Professional Qualifications (Ex ? CA / ACCA / ACMA / CIMA (UK) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / ICMASL / ICASL / ACCA / ICMA (UK) / CIPM / CIM / Other Recognized Professional Institutions |
40) |
Professional |
Director (Marketing) / Chief Officer (Marketing) |
Degree from a Recognized University or Post Graduation with Professional Membership of a Recognized Professional Body with Senior Management Experience |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
41) |
Professional |
General Manager (Marketing) |
Degree from a Recognized University or Post Graduation with Professional Membership of a Recognized Professional Body with Senior Management Experience (Duration of the Experience to be Determined by the Institution |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
42) |
Professional |
Deputy General Manager (Marketing / Branding / Sales)) |
Degree from a Recognized University or Professional Membership of a Recognized Professional Body with Experience (Duration of the Experience to be Determined by the Institution |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
43) |
Para Professional |
Managing Director (Usually, This Is the Highest Position in The Organization and Can Be Attained by Professionals from Any Field Other Than Marketing Management) |
Degree from a Recognized University or Post Graduation with Professional Membership of a Recognized Professional Body with Senior Management Experience |
Degree / CIM or Other Recognized Professional Qualifications (Ex ? CA / ACCA / ACMA / CIMA (UK) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / ICMASL / ICASL / ACCA / ICMA (UK) / CIPM / CIM / Other Recognized Professional Institutions |
44) |
Para Professional |
Director (Marketing) / Chief Officer (Marketing) |
Degree from a Recognized University or Post Graduation with Professional Membership of a Recognized Professional Body with Senior Management Experience |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
45) |
Para Professional |
General Manager (Marketing) |
Degree from a Recognized University or Post Graduation with Professional Membership of a Recognized Professional Body with Senior Management Experience (Duration of the Experience to be Determined by the Institution |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
46) |
Para Professional |
Deputy General Manager (Marketing / Branding / Sales)) |
Degree from a Recognized University or Professional Membership of a Recognized Professional Body with Experience (Duration of the Experience to be Determined by the Institution |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
47) |
Para Professional |
Manager (Marketing / Branding / Sales / Business Development / Product Development / Research) |
Degree from a Recognized University or Professional Membership of a Recognized Professional Body with Experience (Duration of the Experience to be Determined by the Institution |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
48) |
Professional |
Regional Marketing Manager |
Degree from a Recognized University or Professional Membership of a Recognized Professional Body with Experience in the field of Marketing (Duration of the Experience to be Determined by the Institution |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
49) |
Para Professional |
Regional Marketing Manager |
Degree from a Recognized University or Professional Membership of a Recognized Professional Body with Experience in the field of Marketing (Duration of the Experience to be Determined by the Institution |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
50) |
Para Professional |
Area Marketing Manager |
Degree from a Recognized University or Professional Membership of a Recognized Professional Body with Experience in the field of Marketing (Duration of the Experience to be Determined by the Institution |
Degree in (sales / Business Management) / Recognized Professional Qualifications on Sales and Business Management (CIM / SLIM) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities and University Grants Commission Recognized Degree Awarding Other Institutes / CIM / SLIM / NIBM / NSBM / Other Recognized Professional Institutions |
51) |
Para Professional |
Assistant Manager ? Marketing / Branding / Sales / Business Development / Product Development / Research |
Experience in the Field of Marketing with Recognized Marketing Management Diploma (Duration of Experience to be Decided by the Institute) |
Recognized Marketing Management Diploma |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities / Open University / IPM / NSBM / NIBM / Other Recognized Professional Institutions / Other Institutes Recognized by TVEC |
52) |
Para Professional |
Marketing Officer / Distribution Officer / Sales Officer |
Experience in the Field of Marketing with Recognized Marketing Management Diploma / Certificate (Duration of Experience to be Decided by the Institute) |
Recognized Marketing Management Diploma / Certificate or Special Certificate Courses in Sub Activities in Marketing Management (Sales Promotion, New Products Sales Promotion and Marketing Researches) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities / Open University / IPM / NSBM / NIBM / Other Recognized Professional Institutions / Other Institutes Recognized by TVEC |
53) |
Skilled |
Assistant Manager ? Marketing / Branding / Sales / Business Development / Product Development / Research |
Experience in the Field of Marketing with Recognized Marketing Management Diploma (Duration of Experience to be Decided by the Institute) |
Recognized Marketing Management Diploma |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities / Open University / IPM / NSBM / NIBM / Other Recognized Professional Institutions / Other Institutes Recognized by TVEC |
54) |
Skilled |
Marketing Officer / Distribution Officer / Sales Officer |
Experience in the Field of Marketing with Recognized Marketing Management Diploma / Certificate (Duration of Experience to be Decided by the Institute) |
Recognized Marketing Management Diploma / Certificate or Special Certificate Courses in Sub Activities in Marketing Management (Sales Promotion, New Products Sales Promotion and Marketing Researches) |
G.C.E (A/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities / Open University / IPM / NSBM / NIBM / Other Recognized Professional Institutions / Other Institutes Recognized by TVEC |
55) |
Skilled |
Marketing / Sales Executive |
Experience in the Field of Marketing with Recognized Marketing Management Diploma / Certificate (Duration of Experience to be Decided by the Institute) |
Recognized Marketing Management Diploma / Certificate or Special Certificate Courses in Sub Activities in Marketing Management (Sales Promotion, New Products Sales Promotion and Marketing Researches) |
G.C.E (A/L) / G.C.E (O/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities / Open University / IPM / NSBM / NIBM / Other Recognized Professional Institutions / Other Institutes Recognized by TVEC |
56) |
Skilled |
Marketing / Sales Assistant |
Accredited Marketing Management Certificate Course / Foundation Course |
Recognized Marketing Management Certificate /Foundation Course or Special Certificate Courses in Sub Activities in Marketing Management (Sales Promotion, New Products Sales Promotion and Marketing Researches) |
G.C.E (O/L) Expected Level / Other Accepted Educational and Professional Qualifications. (Ex ? Foundation, Certificate and Diploma Courses Conducted by the Open University and Professional Institutes |
Government Recognized Universities / Open University / IPM / NSBM / NIBM / Other Recognized Professional Institutions / Other Institutes Recognized by TVEC |