TimeTrex/classes/GovernmentForms/country/ca/schema/t5013.xsd

396 lines
23 KiB
XML
Raw Normal View History

2022-12-13 07:10:06 +01:00
<?xml version="1.0" encoding="ISO-8859-1"?>
<!--
Description T5013 Return Complex and Element Types
Version#: 1.17 (version #.yy)
-->
<xsd:schema xmlns:sdt="http://www.cra-arc.gc.ca/xmlns/sdt/2-2-0"
xmlns:ccms="http://www.cra-arc.gc.ca/xmlns/ccms/1-0-0"
xmlns:xsd="http://www.w3.org/2001/XMLSchema">
<xsd:import namespace="http://www.cra-arc.gc.ca/xmlns/sdt/2-2-0" schemaLocation="standarddatatypes.xsd"/>
<xsd:import namespace="http://www.cra-arc.gc.ca/xmlns/ccms/1-0-0" schemaLocation="cracommonstructures.xsd"/>
<xsd:include schemaLocation="lemmcommontypes.xsd"/>
<xsd:element name="T5013SlipAndSummary" type="T5013SlipSummaryType"/>
<xsd:complexType name="T5013SlipSummaryType" >
<xsd:sequence>
<xsd:element ref="T5013SlipInformation" minOccurs="0" maxOccurs="unbounded"/>
<xsd:element ref="T5013SummaryInformation" minOccurs="1"/>
</xsd:sequence>
</xsd:complexType>
<!-- ************* SLIP SECTION ************* -->
<xsd:element name="T5013SlipInformation" type="T5013SlipInformationType"/>
<xsd:complexType name="T5013SlipInformationType" >
<xsd:sequence>
<xsd:element ref="RecipientName" minOccurs="0"/>
<xsd:element ref="RecipientSIN" />
<xsd:element ref="BusinessName" minOccurs="0"/>
<xsd:element ref="RecipientBusinessNumber" />
<xsd:element ref="RecipientTrustAccountNumber" minOccurs="0"/>
<xsd:element ref="RecipientAddress" minOccurs="0"/>
<xsd:element ref="SlipFilerAccountNumber" />
<xsd:element ref="SlipReportTypeCode"/>
<xsd:element ref="PartnershipPartnerCode"/>
<xsd:element ref="PartnerResidenceCountryCode"/>
<xsd:element ref="RecipientTypeCode" />
<xsd:element ref="PartnerOwnershipPercent"/>
<xsd:element ref="T5013Amounts" minOccurs="0"/>
<xsd:element ref="T5013SlipFinancialDetails" minOccurs="0" maxOccurs="24"/>
<xsd:element ref="T5013SlipOtherInformation" minOccurs="0" maxOccurs="10"/>
</xsd:sequence>
</xsd:complexType>
<!-- SLIP INFORMATION -->
<xsd:element name="RecipientName" type="IndividualNameType"/>
<xsd:element name="RecipientSIN" type="ccms:SINType"/>
<xsd:element name="BusinessName" type="BusinessNameType"/>
<xsd:complexType name="BusinessNameType">
<xsd:sequence>
<xsd:element ref="BusinessNameLine1Text" />
<xsd:element ref="BusinessNameLine2Text" minOccurs="0"/>
</xsd:sequence>
</xsd:complexType>
<xsd:element name="BusinessNameLine1Text" type="ccms:Name30CharacterType" />
<xsd:element name="BusinessNameLine2Text" type="ccms:Name30CharacterType" />
<xsd:element name="RecipientBusinessNumber" type="BNType"/>
<xsd:element name="RecipientTrustAccountNumber" type="ccms:TrustNumberType"/>
<xsd:element name="RecipientAddress" type="AddressType"/>
<xsd:element name="SlipFilerAccountNumber" type="BNType"/>
<xsd:element name="PartnershipPartnerCode" >
<xsd:simpleType>
<xsd:restriction base="sdt:CodeType">
<xsd:enumeration value="0"/>
<xsd:enumeration value="1"/>
<xsd:enumeration value="2"/>
<xsd:enumeration value="3"/>
<xsd:enumeration value="4"/>
<xsd:enumeration value="5"/>
<xsd:enumeration value="6"/>
</xsd:restriction>
</xsd:simpleType>
</xsd:element>
<xsd:element name="PartnerResidenceCountryCode" type="ccms:CountryCodeType"/>
<xsd:element name="RecipientTypeCode" >
<xsd:simpleType>
<xsd:restriction base="sdt:CodeType">
<xsd:enumeration value="1"/>
<xsd:enumeration value="2"/>
<xsd:enumeration value="3"/>
<xsd:enumeration value="4"/>
<xsd:enumeration value="5"/>
</xsd:restriction>
</xsd:simpleType>
</xsd:element>
<xsd:element name="PartnerOwnershipPercent" type="Precision6PercentType"/>
<xsd:element name="T5013Amounts" type="T5013AmountType"/>
<xsd:complexType name="T5013AmountType">
<xsd:sequence>
<xsd:element ref="LimitedPartnerBusinessIncomeAmount" minOccurs="0" />
<xsd:element ref="NetBusinessIncomeAmount" minOccurs="0" />
<xsd:element ref="CapitalGainLossAmount" minOccurs="0" />
<xsd:element ref="CapitalCostAllowanceAmount" minOccurs="0" />
</xsd:sequence>
</xsd:complexType>
<xsd:element name="LimitedPartnerBusinessIncomeAmount" type="SignedDecimal11AmountType"/>
<xsd:element name="NetBusinessIncomeAmount" type="SignedDecimal11AmountType"/>
<xsd:element name="CapitalGainLossAmount" type="SignedDecimal11AmountType"/>
<xsd:element name="CapitalCostAllowanceAmount" type="SignedDecimal11AmountType"/>
<!-- SLIP FINANCIAL DETAILS -->
<xsd:element name="T5013SlipFinancialDetails" type="T5013SlipFinancialDetailsType"/>
<xsd:complexType name="T5013SlipFinancialDetailsType" >
<xsd:annotation>
<xsd:documentation>
101 Net Limited Partner Farming Income Amount - Multi-jurisdictional field
102 Agricultural Income Stabilization Income Amount - not a multi-jurisdictional field
103 Net Limited Partner Fishing Income Amount - Multi-jurisdictional field
104 Net Limited Partner Business Income Amount - Multi-jurisdictional field
105 Limited Partner At-Risk Amount - not a multi-jurisdictional field
106 Limited Partner Adjusted At-Risk Amount - not a multi-jurisdictional field
107 Net Limited Partner Rental Income Amount - not a multi-jurisdictional field
108 Limited Partnership Loss Carryforward Amount - not a multi-jurisdictional field
109 Previous Limited Partnership Loss Current Eligible Amount - not a multi-jurisdictional field
110 Net Rental Income Amount - Multi-jurisdictional field
111 Foreign Net Rental Income Amount - Multi-jurisdictional field
112 Tax Exempt Foreign Rental Income Amount - Multi-jurisdictional field
113 Partner Return Of Capital Amount - not a multi-jurisdictional field
114 Other Income Amount - not a multi-jurisdictional field
116 Net Business Income Amount - Multi-jurisdictional field
117 Gross Rental Income Amount - not a multi-jurisdictional field
118 Gross Business Income Amount - Multi-jurisdictional field
119 Tax Exempt Foreign Business Income Amount - Multi-jurisdictional field
120 Net Professional Income Amount - Multi-jurisdictional field
121 Gross Professional Income Amount - Multi-jurisdictional field
122 Net Commission Income Amount - Multi-jurisdictional field
123 Gross Commission Income Amount - Multi-jurisdictional field
124 Net Farming Income Amount - Multi-jurisdictional field
125 Gross Farming Income Amount - Multi-jurisdictional field
126 Net Fishing Income Amount - Multi-jurisdictional field
127 Gross Fishing Income Amount - Multi-jurisdictional field
128 Canadian Interest Amount - not a multi-jurisdictional field
129 Actual Non-Eligible Dividend Amount - not a multi-jurisdictional field
130 Taxable Non-Eligible Dividend Amount - not a multi-jurisdictional field
131 Non-Eligible Dividend Tax Credit Amount - not a multi-jurisdictional field
132 Actual Eligible Dividend Amount - not a multi-jurisdictional field
133 Taxable Eligible Dividend Amount - not a multi-jurisdictional field
134 Eligible Dividend Tax Credit Amount - not a multi-jurisdictional field
135 Foreign Dividend Interest Income Amount - Multi-jurisdictional field
136 Tax Exempt Foreign Investment Income Amount - Multi-jurisdictional field
137 Gross Business Investment Loss Amount - not a multi-jurisdictional field
142 Allowable Business Investment Loss Disposition Amount - Multi-jurisdictional field
143 Allowable Business Investment Loss Adjusted Cost Base Amount - Multi-jurisdictional field
144 Allowable Business Investment Loss Disposition Expense Amount - Multi-jurisdictional field
145 Dividend Rental Arrangement Compensation Payment Amount - not a multi-jurisdictional field
146 Other Investment Income Amount - not a multi-jurisdictional field
148 Investment Carrying Charge Amount - not a multi-jurisdictional field
149 Active Business Income Amount - not a multi-jurisdictional field
150 Canadian Manufacturing and Processing Profits Amount - not a multi-jurisdictional field
151 Capital Gain/Loss Amount - Multi-jurisdictional field
152 Capital Gains Reserve Current Amount - not a multi-jurisdictional field
153 Qualified Small Business Corporation Shares Eligible Capital Gain Amount - not a multi-jurisdictional field
154 Qualified Farm Property Qualified Fishing Property Eligible Capital Gain Amount - not a multi-jurisdictional field
155 Qualified Farm Property Qualified Fishing Property Foreclosure Eligible
Capital Gain Amount - not a multi-jurisdictional field
156 Foreign Capital Gain/Loss Amount - Multi-jurisdictional field
157 Tax Exempt Foreign Capital Gain Amount - Multi-jurisdictional field
159 Capital Gain Reserve Amount - not a multi-jurisdictional field
160 Child Qualified Farm Property Qualified Fishing Property Capital Gain
Reserve Amount - not a multi-jurisdictional field
161 Child Qualified Small Business Corporation Shares Capital Gain Reserve Amount - not a multi-jurisdictional field
162 Child Other Capital Property Capital Gain Reserve Amount - not a multi-jurisdictional field
163 Other Capital Gain Reserve Amount - not a multi-jurisdictional field
164 Before November 13 1981 Capital Gain Reserve Amount - not a multi-jurisdictional field
165 Non-Qualifying Security Donation Capital Gain Reserve Amount - not a multi-jurisdictional field
166 Capital Gain Reserve Gift Non-Qualifying Security Eligible Amount - not a multi-jurisdictional field
167 Capital Gain Reserve Gift Non-Qualifying Security Advantage Amount - not a multi-jurisdictional field
168 Income Tax Deducted Amount - not a multi-jurisdictional field
169 Specified Investment Flow Through Partnership Tax Amount - not a multi-jurisdictional field
170 Specified Investment Flow Through Partnership Taxable Non-Portfolio
Earnings Amount - not a multi-jurisdictional field
171 Foreign Non-Business Income Tax Paid Amount - Multi-jurisdictional field
172 Foreign Business Income Tax Paid Amount - Multi-jurisdictional field
173 Non-Canadian Renewable and Conservation Expense Canadian Exploration
Expense Amount - not a multi-jurisdictional field
174 Canadian Development Expense Amount - not a multi-jurisdictional field
175 Canadian Oil And Gas Property Expense Amount - not a multi-jurisdictional field
176 Foreign Exploration and Development Expense Amount - Multi-jurisdictional field
179 Canadian Exploration Expense Assistance Amount - not a multi-jurisdictional field
180 Canadian Development Expense Assistance Amount - not a multi-jurisdictional field
181 Canadian Oil And Gas Property Expense Assistance Amount - not a multi-jurisdictional field
182 Charitable Donation Gift Eligible Amount - not a multi-jurisdictional field
183 Certified Property Gift Eligible Amount - not a multi-jurisdictional field
184 Federal Political Contribution Eligible Amount - not a multi-jurisdictional field
185 Provincial Political Contribution Eligible Amount - Multi-jurisdictional field
186 Investment Tax Credit Cost Amount - Multi-jurisdictional field
187 Partner Transferred Investment Tax Credit Amount - not a multi-jurisdictional field
188 Investment Tax Credit Recapture Amount - not a multi-jurisdictional field
190 Renounced Canadian Exploration Expense Amount - not a multi-jurisdictional field
191 Renounced Canadian Development Expense Amount - not a multi-jurisdictional field
192 Renounced Canadian Exploration Expense Assistance Amount - not a multi-jurisdictional field
193 Renounced Canadian Development Expense Assistance Amount - not a multi-jurisdictional field
194 Investment Tax Credit Renounced Canadian Exploration Expense Amount - not a multi-jurisdictional field
195 Investment Tax Credit Renounced Canadian Exploration Expense Interest Free
Period Amount - not a multi-jurisdictional field
196 Renounced Canadian Exploration Expense Interest Free Period Amount - not a multi-jurisdictional field
197 British Columbia Tax Credit Renounced Resource Expense Amount - not a multi-jurisdictional field
198 Saskatchewan Tax Credit Renounced Resource Expense Amount - not a multi-jurisdictional field
199 Manitoba Tax Credit Renounced Resource Expense Amount - not a multi-jurisdictional field
200 Ontario Tax Credit Renounced Resource Expense Amount - not a multi-jurisdictional field
202 Tax Shelter Acquisition Unit Cost Amount - not a multi-jurisdictional field
203 Tax Shelter Acquisition Total Cost Amount - not a multi-jurisdictional field
204 Tax Shelter Acquisition Other Deduction Amount - not a multi-jurisdictional field
206 Canadian Renewable and Conservation Expense Amount - not a multi-jurisdictional field
207 Municipal Political Contribution Eligible Amount - Multi-jurisdictional field
208 Medical Gift Eligible Amount - not a multi-jurisdictional field
209 Part XII 2 Trust Tax Credit Amount - not a multi-jurisdictional field
210 Investment Carrying Charge Total Amount - Multi-jurisdictional field
211 Investment Income Carrying Charge Amount - Multi-jurisdictional field
212 Rental Income Carrying Charge Amount - Multi-jurisdictional field
213 Film Property Carrying Charge Amount - Multi-jurisdictional field
214 Resource Property Flow Through Share Carrying Charge Amount - Multi-jurisdictional field
215 Partnership Interes tAcquisition Carrying Charge Amount - Multi-jurisdictional field
216 Other Source Carrying Charge Amount - Multi-jurisdictional field
220 Rental Property Capital Cost Allowance Amount - not a multi-jurisdictional field
221 Film Property Capital Cost Allowance Amount - not a multi-jurisdictional field
222 Prior year reserves from qualified farm property (QFP) and qualified fishing - not a multi-jurisdictional field
property (QXP)
223 Current year reserves from qualified farm property (QFP) and qualified fishing - not a multi-jurisdictional field
property (QXP)
224 Prior year reserves from qualified small business corporation shares (QSBCS) - not a multi-jurisdictional field
225 Current year reserves from qualified small business corporation shares (QSBCS) - not a multi-jurisdictional field
226 Repaid assistance (for Canadian exploration expenses) - not a multi-jurisdictional field
227 Repaid assistance (for Canadian development expenses) - not a multi-jurisdictional field
228 Repaid assistance (for Canadian oil and gas property expenses) - not a multi-jurisdictional field
229 Amount receivable for CEE property or unitized oil and gas field CEE - not a multi-jurisdictional field
230 Amount receivable for CDE property or unitized oil and gas field CDE - not a multi-jurisdictional field
231 Amount receivable for unitized oil and gas field CCOGPE - not a multi-jurisdictional field
232 Proceeds of disposition (for Canadian development expenses) - not a multi-jurisdictional field
233 Proceeds of disposition (for Canadian oil and gas property expenses) - not a multi-jurisdictional field
234 Accelerated Canadian development expenses - not a multi-jurisdictional field
235 Accelerated Canadian oil and gas property expenses - not a multi-jurisdictional field
236 Canadian journalism labour tax credit - not a multi-jurisdictional field
</xsd:documentation>
</xsd:annotation>
<xsd:sequence>
<xsd:element ref="FinancialDetailsFieldCode"/>
<xsd:element ref="FinancialDetailsJurisdictionCode" minOccurs="0" />
<xsd:element ref="FinancialDetailsFieldAmount"/>
</xsd:sequence>
</xsd:complexType>
<xsd:element name="FinancialDetailsFieldCode">
<xsd:simpleType>
<xsd:restriction base="sdt:CodeType">
<xsd:pattern value="\d{3}"/>
</xsd:restriction>
</xsd:simpleType>
</xsd:element>
<xsd:element name="FinancialDetailsJurisdictionCode" type="ProvinceStateCountryCodeType"/>
<xsd:element name="FinancialDetailsFieldAmount" type="SignedDecimal11AmountType"/>
<!-- SLIP OTHER INFORMATION -->
<xsd:element name="T5013SlipOtherInformation" type="T5013SlipOtherInformationType"/>
<xsd:complexType name="T5013SlipOtherInformationType" >
<xsd:annotation>
<xsd:documentation>
115 Other Income (Loss) Description - not a multi-jurisdictional field
138 Allowable Business Investment Loss Corporation Name - not a multi-jurisdictional field
139 Allowable Business Investment Loss Disposition Description - not a multi-jurisdictional field
140 Allowable Business Investment Loss Insolvency Date - not a multi-jurisdictional field
141 Allowable Business Investment Loss Acquisition Date - not a multi-jurisdictional field
147 Other Investment Income Description - not a multi-jurisdictional field
189 Investment Tax Credit Type Code - Multi-jurisdictional field
201 Tax Shelter Acquisition Unit Count - not a multi-jurisdictional field
205 Currency Type Code - not a multi-jurisdictional field
</xsd:documentation>
</xsd:annotation>
<xsd:sequence>
<xsd:element ref="OtherInformationFieldCode"/>
<xsd:element ref="OtherInformationJurisdictionCode" minOccurs="0" />
<xsd:element ref="OtherInformationFieldText"/>
</xsd:sequence>
</xsd:complexType>
<xsd:element name="OtherInformationFieldCode">
<xsd:simpleType>
<xsd:restriction base="sdt:CodeType">
<xsd:pattern value="\d{3}"/>
</xsd:restriction>
</xsd:simpleType>
</xsd:element>
<xsd:element name="OtherInformationJurisdictionCode" type="ProvinceStateCountryCodeType"/>
<xsd:element name="OtherInformationFieldText" type="Length1to25TextType"/>
<!--************* SUMMARY SECTION ************* -->
<xsd:element name="T5013SummaryInformation" type="T5013SummaryInformationType"/>
<xsd:complexType name="T5013SummaryInformationType">
<xsd:sequence>
<xsd:element ref="SummaryFilerAccountNumber"/>
<xsd:element ref="SummaryFilerName" minOccurs="0"/>
<xsd:element ref="SummaryFilerAddress" minOccurs="0"/>
<xsd:element ref="PartnershipReturnNomineeIndicationCode" minOccurs="0"/>
<xsd:element ref="NomineeAgentAccountNumber" minOccurs="0"/>
<xsd:element ref="NomineeAgentName" minOccurs="0"/>
<xsd:element ref="TaxShelterIdentificationNumber" minOccurs="0"/>
<xsd:element ref="SummaryFilerContact" minOccurs="0"/>
<xsd:element ref="FiscalPeriodStartDate" minOccurs="0"/>
<xsd:element ref="FiscalPeriodEndDate" minOccurs="0"/>
<xsd:element ref="TotalSlipCount"/>
<xsd:element ref="SummaryReportTypeCode"/>
<xsd:element name="fileramendmentnote" type="Length1to1309TextType" minOccurs="0"/>
<xsd:element ref="T5013TotalsAmount" minOccurs="0"/>
</xsd:sequence>
</xsd:complexType>
<xsd:element name="SummaryFilerAccountNumber" type="BNType"/>
<xsd:element name="SummaryFilerName" type="T5013FilerNameType"/>
<xsd:complexType name="T5013FilerNameType">
<xsd:sequence>
<xsd:element ref="FilerNameLine1Text"/>
<xsd:element ref="FilerNameLine2Text" minOccurs="0"/>
<xsd:element ref="FilerNameLine3Text" minOccurs="0"/>
</xsd:sequence>
</xsd:complexType>
<xsd:element name="FilerNameLine1Text" type="ccms:Name35CharacterType"/>
<xsd:element name="FilerNameLine2Text" type="ccms:Name35CharacterType"/>
<xsd:element name="FilerNameLine3Text" type="ccms:Name35CharacterType"/>
<xsd:element name="SummaryFilerAddress" type="RequiredPostalCodeAddressType"/>
<xsd:element name="PartnershipReturnNomineeIndicationCode" type="ccms:YesNoCodeType"/>
<xsd:element name="NomineeAgentAccountNumber" type="BNType"/>
<xsd:element name="NomineeAgentName" type="ccms:Name30CharacterType"/>
<xsd:element name="TaxShelterIdentificationNumber">
<xsd:simpleType>
<xsd:restriction base="sdt:NumberType">
<xsd:length value="6"/>
</xsd:restriction>
</xsd:simpleType>
</xsd:element>
<xsd:element name="SummaryFilerContact" type="ContactType3"/>
<xsd:element name="FiscalPeriodStartDate" type="FiscalPeriodStartDateType"/>
<xsd:complexType name="FiscalPeriodStartDateType">
<xsd:sequence>
<xsd:element ref="FiscalPeriodStartYear"/>
<xsd:element ref="FiscalPeriodStartMonth"/>
<xsd:element ref="FiscalPeriodStartDay"/>
</xsd:sequence>
</xsd:complexType>
<xsd:element name="FiscalPeriodStartYear" type="sdt:YearType"/>
<xsd:element name="FiscalPeriodStartMonth" type="sdt:MonthType"/>
<xsd:element name="FiscalPeriodStartDay" type="sdt:DayType"/>
<xsd:element name="FiscalPeriodEndDate" type="FiscalPeriodEndDateType"/>
<xsd:complexType name="FiscalPeriodEndDateType">
<xsd:sequence>
<xsd:element ref="FiscalPeriodEndYear"/>
<xsd:element ref="FiscalPeriodEndMonth"/>
<xsd:element ref="FiscalPeriodEndDay"/>
</xsd:sequence>
</xsd:complexType>
<xsd:element name="FiscalPeriodEndYear" type="sdt:YearType"/>
<xsd:element name="FiscalPeriodEndMonth" type="sdt:MonthType"/>
<xsd:element name="FiscalPeriodEndDay" type="sdt:DayType"/>
<xsd:element name="T5013TotalsAmount" type="T5013TotalsType"/>
<xsd:complexType name="T5013TotalsType">
<xsd:sequence>
<xsd:element ref="TotalLimitedPartnerBusinessIncomeAmount" minOccurs="0"/>
<xsd:element ref="TotalNetBusinessIncomeAmount" minOccurs="0"/>
<xsd:element ref="TotalCapitalGainLossAmount" minOccurs="0"/>
<xsd:element ref="TotalCapitalCostAllowanceAmount" minOccurs="0"/>
<xsd:element ref="TotalCanadianForeignNetRentalIncomeLossAmount" minOccurs="0"/>
<xsd:element ref="TotalNetProfessionalIncomeLossAmount" minOccurs="0"/>
<xsd:element ref="TotalRenouncedCanadianExplorationExpenseAmount" minOccurs="0"/>
<xsd:element ref="TotalRenouncedCanadianDevelopmentExpenseAmount" minOccurs="0"/>
<xsd:element ref="TotalITCQualifyingExpensesAmount" minOccurs="0"/>
<xsd:element ref="TotalCarryingChargesAmount" minOccurs="0"/>
</xsd:sequence>
</xsd:complexType>
<xsd:element name="TotalLimitedPartnerBusinessIncomeAmount" type="SignedDecimal15AmountType"/>
<xsd:element name="TotalNetBusinessIncomeAmount" type="SignedDecimal15AmountType"/>
<xsd:element name="TotalCapitalGainLossAmount" type="SignedDecimal15AmountType"/>
<xsd:element name="TotalCapitalCostAllowanceAmount" type="SignedDecimal15AmountType"/>
<xsd:element name="TotalCanadianForeignNetRentalIncomeLossAmount" type="SignedDecimal15AmountType"/>
<xsd:element name="TotalNetProfessionalIncomeLossAmount" type="SignedDecimal15AmountType"/>
<xsd:element name="TotalRenouncedCanadianExplorationExpenseAmount" type="SignedDecimal15AmountType"/>
<xsd:element name="TotalRenouncedCanadianDevelopmentExpenseAmount" type="SignedDecimal15AmountType"/>
<xsd:element name="TotalITCQualifyingExpensesAmount" type="SignedDecimal15AmountType"/>
<xsd:element name="TotalCarryingChargesAmount" type="SignedDecimal15AmountType"/>
</xsd:schema>