General information

LLC "MAK"
Limited Liability Company "Mak"

Legal address
454080, CHelyabinskaya Oblast, G CHelyabinsk, ul Volodarskogo, d. 17, kv. 22

INN and KPP (TIN and RRC)
7453258120, 745301001

OGRN (Primary State Register Number)
1137453007482

Authorized capital
10 000 rub.

Registration date
31.07.2013

Age of organization
12 years 10 months 10 days

City
CHelyabinsk

Special tax treatment
УСН (2026 г.)

Model charter
—

OKOPF
12300

Date of update of information in the EGRUL
13.04.2026

Organization status

Current status:
active

Head of Organization

General director
Portnyagin YUrii Vladimirovich
from 13.04.2026
INN 744911870071

Founders (1)

Portnyagin YUrii Vladimirovich
Share size: 10 000 rub. (100%)
INN 744911870071

Types of activities (OKVED / RCEA)

• Main type of activity:

  56.10

  Restaurant activities and food delivery services find companies with this code...

• Additional types of activity (344):

  10.31	Potato processing and canning
  10.32	Production of juice products from fruits and vegetables
  10.39	Other types of processing and canning of fruits and vegetables
  10.39.1	Processing and preservation of vegetables (except potatoes) and mushrooms
  10.39.2	Processing and preservation of fruits and nuts
  10.39.9	Provision of services for heat treatment and other methods of preparing vegetables and fruits for canning
  10.41	Production of oils and fats
  10.41.1	Production of unrefined animal oils and fats, their fractions
  10.41.2	Production of unrefined vegetable oils and their fractions
  10.42	Production of margarine products
  10.51	Production of milk (except raw) and dairy products
  10.61	Production of products of the flour and cereal industry
  10.71	Production of bread and pastry products, cakes and pastries of short-term storage
  10.72	Production of crackers, biscuits and other breadcrumbs, production of flour confectionery, cakes, pastries, pies and biscuits intended for long-term storage
  10.73.1	Pasta production
  10.81	Sugar production
  10.82	Production of cocoa, chocolate and sugary confectionery products
  10.82.1	Production of cocoa, cocoa butter, cocoa fat, cocoa vegetable oil, cocoa powder
  10.82.2	Production of chocolate and sugary confectionery products
  10.83	Tea and coffee production
  10.84	Production of seasonings and spices
  10.85	Production of ready-made food products and dishes
  10.86	Production of baby food and dietary food products
  10.89	Production of other food products not included in other groupings
  10.89.1	Production of soups and broths
  10.89.3	Production of vegetable juices and extracts, peptic substances, vegetable adhesives and thickeners
  10.89.4	Production of food enzymes
  10.89.5	Production of artificial honey and caramel
  10.89.6	Honey processing (tempering, filtration, decrystallization and mixing of honey)
  10.89.7	Production of food rations and rations
  10.89.8	Production of biologically active food additives
  10.89.9	Production of other food products not included in other groupings
  10.91	Production of ready-made animal feed kept on farms
  11.01.1	Production of distilled alcoholic beverages: vodka, whiskey, brandy, gin, liqueurs, etc.
  11.01.4	Production of food alcohol
  11.02	Wine production from grapes
  11.03	Production of cider and other fruit wines
  11.04	Production of other non-distilled beverages from fermented materials
  11.05	Beer production
  11.06	Malt production
  11.07	Production of soft drinks; production of packaged drinking waters, including mineral waters.
  11.07.1	Production of packaged drinking waters, including mineral waters
  11.07.2	Production of flavored and/or sugar-added soft drinks, except mineral waters
  12.00	Manufacture of tobacco products
  13.10.1	Spinning of cotton fibers
  14.11	Manufacture of leather clothing
  14.12	Production of workwear
  14.13	Manufacture of other outerwear
  14.13.2	Manufacture of outerwear made of textile materials, except knitted or crocheted
  14.13.21	Manufacture of outerwear made of textile materials, other than knitted or crocheted, for men or boys
  14.13.22	Manufacture of outerwear made of textile materials, other than knitted or crocheted, for women or girls
  14.14	Manufacture of underwear
  14.14.1	Manufacture of knitted and crocheted underwear
  14.14.2	Manufacture of underwear from fabrics
  14.19	Manufacture of other clothing and clothing accessories
  14.20	Production of fur products
  15.11	Tanning and dressing of leather, dressing and dyeing of fur
  15.11.1	Fur dressing and dyeing
  15.20	Shoe manufacturing
  16.10	Sawing and planing of wood
  16.10.1	Production of sawn timber, except profiled, with a thickness of more than 6 mm; production of unpowered railway and tram sleepers made of wood
  16.10.2	Production of sawn timber profiled along the edge; production of wood cloth, wood flour; production of technological chips or shavings
  16.10.3	Production of wood impregnated or treated with protective or other substances
  16.10.9	Provision of wood impregnation services
  16.21.1	Manufacture of plywood, wood veneered panels and similar laminated materials, wood slabs and other lignified materials
  16.21.2	Production of sheets for cladding, veneer for plywood, production of pressed wood
  16.21.21	Production of sheets for cladding, veneer for plywood
  16.23	Manufacture of other wooden building structures and joinery
  16.23.1	Production of wooden building structures and joinery
  16.23.2	Production of prefabricated wooden buildings
  16.24	Production of wooden containers
  16.29.1	Manufacture of other wooden products
  18.20	Copying recorded media
  22.23	Production of plastic products used in construction
  31.01	Manufacture of furniture for offices and trade enterprises
  31.02	Manufacture of kitchen furniture
  31.03	Manufacture of mattresses
  31.09	Manufacture of other furniture
  32.20	Production of musical instruments
  32.30	Manufacture of sporting goods
  32.40	Production of games and toys
  32.91	Production of brooms and brushes
  32.99	Production of other finished products not included in other groupings
  32.99.2	Production of writing supplies
  32.99.3	Manufacture of umbrellas, canes, buttons, buttons, zippers
  32.99.4	Manufacture of products made of human or animal hair; manufacture of similar products made of textile materials
  32.99.5	Manufacture of lighters and other smoking accessories
  32.99.9	Manufacture of other products not included in other groupings
  37.00	Wastewater collection and treatment
  38.32.2	Processing (recycling) of scrap and waste of precious metals
  38.32.3	Procurement, storage, processing and sale of scrap and waste of ferrous metals
  38.32.4	Procurement, storage, processing and sale of scrap and non-ferrous metal waste
  38.32.5	Recycling of secondary non-metallic resources into secondary raw materials
  38.32.51	Recycling of waste and glass scrap into secondary raw materials
  38.32.52	Recycling of waste paper and cardboard into secondary raw materials
  38.32.53	Recycling of waste and scrap plastics into secondary raw materials
  38.32.54	Recycling of rubber waste into secondary raw materials
  38.32.55	Recycling of waste textile materials into secondary raw materials
  38.32.59	Utilization of other secondary non-metallic resources into secondary raw materials
  41.20	Construction of residential and non-residential buildings
  42.11	Construction of highways and motorways
  42.12	Construction of railways and subways
  42.13	Construction of bridges and tunnels
  42.21	Construction of engineering communications for water supply and sanitation, gas supply
  42.22.1	Construction of intercity power and communication lines
  42.22.2	Construction of local power and communication lines
  42.99	Construction of other engineering structures not included in other groupings
  43.11	Dismantling and demolition of buildings
  43.12.1	Clearing the territory of the construction site
  43.12.3	Production of earthworks
  43.12.4	Preparation of the site for the development and extraction of minerals, with the exception of oil and gas sites
  43.13	Exploratory drilling
  43.21	Electrical installation works
  43.22	Production of sanitary and technical works, installation of heating and air conditioning systems
  43.29	Production of other construction and installation works
  43.31	Production of plastering works
  43.32	Carpentry and carpentry works
  43.33	Work on the installation of floor coverings and wall cladding
  43.34	Production of painting and glass works
  43.39	Production of other finishing and finishing works
  43.91	Production of roofing works
  43.99	Other specialized construction works not included in other groupings
  43.99.1	Waterproofing works
  43.99.2	Installation of scaffolding and scaffolding
  43.99.3	Piling and foundation construction works
  43.99.4	Concrete and reinforced concrete works
  43.99.5	Installation of steel building structures
  43.99.6	Stone and brick works
  43.99.7	Assembly and installation of prefabricated structures
  43.99.9	Specialized construction works not included in other groupings
  45.1	Trade in motor vehicles
  45.11.1	Wholesale of passenger cars and light vehicles
  45.11.2	Retail sale of passenger cars and light vehicles in specialized stores
  45.11.3	Retail trade in passenger cars and other light vehicles
  45.11.4	Wholesale trade in passenger cars and light motor vehicles for remuneration or on a contractual basis
  45.19.1	Wholesale trade of other motor vehicles
  45.19.2	Retail sale of other motor vehicles in specialized stores
  45.19.3	Retail sale of other motor vehicles other
  45.19.4	Wholesale of other motor vehicles for remuneration or on a contractual basis
  45.20	Maintenance and repair of motor vehicles
  45.20.1	Maintenance and repair of passenger cars and light commercial vehicles
  45.20.2	Maintenance and repair of other motor vehicles
  45.3	Trade in automotive parts, components and accessories
  45.31.1	Wholesale of automotive parts, components and accessories, except for the activities of agents
  45.31.2	The activities of agents in the wholesale trade of automotive parts, components and accessories
  45.32	Retail sale of automotive parts, components and accessories
  45.40	Trade in motorcycles, their parts, assemblies and accessories; maintenance and repair of motorcycles
  45.40.1	Wholesale of motorcycles, their parts, assemblies and accessories
  45.40.2	Retail sale of motorcycles, their parts, components and accessories in specialized stores
  45.40.3	Retail sale of motorcycles, their parts, assemblies and other accessories
  45.40.4	The activities of agents in the wholesale trade of motorcycles, their parts, assemblies and accessories
  45.40.5	Maintenance and repair of motorcycles and motor vehicles
  46.11	The activity of agents in the wholesale trade of agricultural raw materials, live animals, textile raw materials and semi-finished products
  46.11.1	The activities of agents in the wholesale trade of live animals
  46.11.3	The activities of agents in the wholesale trade of other agricultural raw materials, textile raw materials and semi-finished products
  46.11.31	Activities of grain wholesale agents
  46.11.32	Activities of agents in the wholesale trade of seeds, except for oilseeds
  46.11.33	Activities of agents in the wholesale trade of oilseeds
  46.11.34	The activities of agents in the wholesale trade of animal feed
  46.11.35	The activities of agents in the wholesale trade of textile raw materials and semi-finished products
  46.12	Activities of agents in the wholesale trade of fuels, ores, metals and chemicals
  46.12.1	The activities of agents in the wholesale trade of solid, liquid and gaseous fuels and related products
  46.12.2	The activities of agents in the wholesale trade of ores and metals in primary forms
  46.12.21	Activities of agents in the wholesale trade of ores
  46.12.22	The activities of agents in the wholesale trade of metals in primary forms
  46.12.3	The activities of agents in the wholesale trade of industrial and technical chemicals, fertilizers and agrochemicals
  46.13	Activities of agents in the wholesale trade of timber and construction materials
  46.14	The activities of agents in the wholesale trade of machinery, industrial equipment, ships and aircraft
  46.14.1	The activities of agents in the wholesale trade of computer equipment, telecommunications equipment and other office equipment
  46.14.9	The activities of agents in the wholesale trade of other types of machinery and industrial equipment
  46.15	The activities of agents in the wholesale trade of furniture, household goods, hardware, knives and other metal products
  46.16	The activities of agents in the wholesale trade of textiles, clothing, footwear, leather and fur products
  46.17	The activities of agents in the wholesale trade of food, beverages and tobacco products
  46.17.1	Activities of food wholesale agents
  46.17.2	Activities of agents in the wholesale trade of beverages
  46.17.21	Activities of agents in the wholesale trade of soft drinks
  46.17.22	The activities of agents in the wholesale trade of alcoholic beverages, except beer
  46.17.23	Activities of beer wholesale agents
  46.17.3	Activities of agents in the wholesale trade of tobacco products
  46.18	The activities of agents specializing in the wholesale trade of other individual types of goods
  46.19	The activity of agents in the wholesale trade of a universal range of goods
  46.21	Wholesale of grain, unprocessed tobacco, seeds and animal feed
  46.31	Wholesale of fruits and vegetables
  46.31.11	Wholesale of fresh potatoes
  46.32	Wholesale of meat and meat products
  46.32.3	Wholesale of canned meat and poultry meat
  46.33	Wholesale of dairy products, eggs and edible oils and fats
  46.34	Wholesale of beverages
  46.34.1	Wholesale of juices, mineral water and other soft drinks
  46.34.2	Wholesale of alcoholic beverages, including beer and food ethyl alcohol
  46.35	Wholesale trade in tobacco products
  46.36	Wholesale of sugar, chocolate and sugary confectionery
  46.37	Wholesale of coffee, tea, cocoa and spices
  46.38	Wholesale of other food products, including fish, crustaceans and shellfish
  46.39	Non-specialized wholesale trade in food, beverages and tobacco products
  46.41	Wholesale of textiles
  46.41.2	Wholesale of haberdashery products
  46.42	Wholesale of clothing and footwear
  46.43	Wholesale of household electrical goods
  46.44	Wholesale of ceramic and glass products and cleaning products
  46.45	Wholesale of perfumes and cosmetics
  46.46	Wholesale of pharmaceutical products
  46.49	Wholesale of other household goods
  46.61	Wholesale of machinery, equipment and tools for agriculture
  46.62	Wholesale of machine tools
  46.63	Wholesale of machinery and equipment for mining and construction
  46.64	Wholesale of machinery and equipment for textile, sewing and knitting industries
  46.66	Wholesale of other office equipment and equipment
  46.69	Wholesale of other machinery and equipment
  46.71	Wholesale of solid, liquid and gaseous fuels and similar products
  46.72	Wholesale of metals and metal ores
  46.73	Wholesale trade in timber, construction materials and sanitary equipment
  46.74	Wholesale of hardware, plumbing and heating equipment and accessories
  46.75	Wholesale of chemical products
  46.76	Wholesale of other intermediate products
  46.77	Wholesale of waste and scrap
  46.90	Non-specialized wholesale trade
  47.11	Retail trade mainly in food products, including beverages, and tobacco products in non-specialized stores
  47.21	Retail sale of fruits and vegetables in specialty stores
  47.21.2	Retail sale of canned fruits, vegetables and nuts in specialty stores
  47.22	Retail sale of meat and meat products in specialty stores
  47.22.1	Retail sale of meat and poultry meat, including offal in specialty stores
  47.22.2	Retail sale of meat and poultry products in specialty stores
  47.22.3	Retail sale of canned meat and poultry meat in specialty stores
  47.23	Retail sale of fish, crustaceans and shellfish in specialty stores
  47.23.1	Retail sale of fish and seafood in specialty stores
  47.23.2	Retail sale of canned fish and seafood in specialty stores
  47.24	Retail sale of bread and bakery products and confectionery in specialty stores
  47.25	Retail sale of beverages in specialty stores
  47.25.1	Retail sale of alcoholic beverages, including beer, in specialty stores
  47.25.2	Retail sale of soft drinks in specialty stores
  47.26	Retail sale of tobacco products in specialty stores
  47.29	Retail sale of other food products in specialty stores
  47.29.1	Retail sale of dairy products and eggs in specialty stores
  47.29.11	Retail sale of dairy products in specialty stores
  47.29.12	Retail sale of eggs in specialty stores
  47.29.2	Retail sale of edible oils and fats in specialty stores
  47.29.21	Retail sale of animal oils and fats in specialty stores
  47.29.22	Retail sale of vegetable oils in specialty stores
  47.29.3	Retail sale of other food products in specialty stores
  47.29.31	Retail sale of flour and pasta in specialty stores
  47.29.32	Retail sale of cereals in specialty stores
  47.29.33	Retail sale of sugar in specialty stores
  47.29.34	Retail sale of salt in specialty stores
  47.29.35	Retail sale of tea, coffee, cocoa in specialty stores
  47.30	Retail sale of motor fuel in specialized stores
  47.43	Retail sale of audio and video equipment in specialized stores
  47.51	Retail sale of textiles in specialty stores
  47.52	Retail sale of hardware, paints and varnishes and glass in specialty stores
  47.54	Retail sale of household electrical goods in specialized stores
  47.59	Retail sale of furniture, lighting fixtures and other household products in specialized stores
  47.61	Retail sale of books in specialty stores
  47.7	Retail sale of other goods in specialized stores
  47.71	Retail clothing in specialty stores
  47.72	Retail sale of footwear and leather goods in specialized stores
  47.73	Retail sale of medicines in specialty stores (pharmacies)
  47.74	Retail sale of products used for medical purposes, orthopedic products in specialized stores
  47.75	Retail sale of cosmetics and personal care products in specialty stores
  47.79	Retail sale of used goods in stores
  47.8	Retail trade in non-stationary retail facilities and markets
  47.9	Retail trade outside shops, tents, markets
  47.91.2	Retail trade carried out directly using the Internet information and communication network
  47.91.3	Retail trade through online auctions
  47.91.4	Retail trade carried out directly with the help of television, radio, telephone
  47.99	Other retail trade outside shops, tents, markets
  49.3	Activities of other land passenger transport
  49.4	Activities of road freight transport and transportation services
  55.10	Activities of hotels and other places for temporary residence
  55.30	Activities for the provision of temporary accommodation in campsites, camper vans and tourist trailers
  56.10.1	Activities of full-service restaurants and cafes, cafeterias, fast food and self-service restaurants
  56.10.3	The activities of restaurants and bars to provide meals in railway dining cars and on ships
  56.29	The activities of public catering enterprises in other types of catering
  56.30	Serving drinks
  58.11.1	Publication of books, brochures, advertising booklets and similar publications, including the publication of dictionaries and encyclopedias, including for the blind, in printed form
  59.11	Production of films, videos and television programs
  59.13	Distribution of films, videos and television programs
  59.14	Activities in the field of film demonstration
  60.10	Radio broadcasting activities
  60.20	Activities in the field of television broadcasting
  62.01	Computer software development
  62.02	Consulting and work in the field of computer technology
  62.09	Activities related to the use of computer technology and information technology, other
  63.11	Data processing activities, provision of information placement services and related activities
  63.11.1	Activities related to the creation and use of databases and information resources
  63.91	Activities of news agencies
  64.19	Monetary mediation other
  64.92	Provision of loans and other types of credit
  66.29.2	Activities of rescue managers
  68.10	Purchase and sale of own real estate
  68.10.1	Preparation for the sale of your own real estate
  68.10.11	Preparation for the sale of your own residential real estate
  68.10.12	Preparation for the sale of your own non-residential real estate
  68.10.21	Purchase and sale of own residential real estate
  68.10.22	Purchase and sale of own non-residential buildings and premises
  68.10.23	Purchase and sale of land plots
  68.20	Lease and management of own or leased real estate
  68.20.1	Renting and managing your own or rented residential real estate
  68.20.2	Lease and management of own or leased non-residential real estate
  68.31	The activities of real estate agencies for remuneration or on a contractual basis
  68.31.1	Provision of intermediary services in the purchase and sale of real estate for remuneration or on a contractual basis
  68.31.11	Provision of intermediary services in the purchase and sale of residential real estate for remuneration or on a contractual basis
  68.31.12	Provision of intermediary services in the purchase and sale of non-residential real estate for remuneration or on a contractual basis
  68.31.2	Provision of intermediary services for the rental of real estate for a fee or on a contractual basis
  68.31.21	Provision of intermediary services for the rental of residential real estate for remuneration or on a contractual basis
  68.31.22	Provision of intermediary services for the rental of non-residential real estate for remuneration or on a contractual basis
  68.31.3	Provision of consulting services in the purchase and sale of real estate for remuneration or on a contractual basis
  68.31.31	Provision of consulting services in the purchase and sale of residential real estate for remuneration or on a contractual basis
  68.31.32	Provision of consulting services in the purchase and sale of non-residential real estate for remuneration or on a contractual basis
  68.31.4	Provision of consulting services for the rental of real estate for a fee or on a contractual basis
  68.31.41	Provision of consulting services for the rental of residential real estate for remuneration or on a contractual basis
  68.31.42	Provision of consulting services for the rental of non-residential real estate for remuneration or on a contractual basis
  68.31.5	Provision of intermediary services in the valuation of real estate for remuneration or on a contractual basis
  68.31.51	Provision of intermediary services in the assessment of residential real estate for remuneration or on a contractual basis
  68.31.52	Provision of intermediary services in the assessment of non-residential real estate for remuneration or on a contractual basis
  68.32	Management of real estate for remuneration or on a contractual basis
  68.32.1	Management of the operation of the housing stock for remuneration or on a contractual basis
  68.32.2	Managing the operation of a non-residential fund for remuneration or on a contractual basis
  73.11	Activities of advertising agencies
  77.11	Rental and leasing of passenger cars and light vehicles
  77.29	Rental and rental of other personal and household items
  77.31	Rental and leasing of agricultural machinery and equipment
  77.32	Rental and leasing of construction machinery and equipment
  77.39.1	Rental and leasing of other land vehicles and equipment
  77.39.11	Rental and leasing of other motor vehicles and equipment
  77.39.12	Rental and leasing of railway transport and equipment
  77.39.2	Rental and leasing of other machinery and equipment not included in other groupings
  78.10	The activities of recruitment agencies
  90.0	Creative activities, activities in the field of art and entertainment
  90.04	Activities of cultural and art institutions
  92.1	Activities related to the organization and conduct of gambling and betting
  93.11	Activities of sports facilities
  93.19	Other sports activities
  93.29	Other leisure and entertainment activities
  93.29.9	Other entertainment and entertainment activities not included in other groupings
  95.11	Repair of computers and peripheral computer equipment
  95.22.1	Repair of household appliances
  95.23	Repair of shoes and other leather goods
  95.25	Repair of watches and jewelry
  95.29	Repair of other personal items and household goods
  96.01	Washing and dry cleaning of textile and fur products
  96.02	Provision of services by hairdressers and beauty salons
  96.03	Funeral arrangements and related services
  96.04	Physical education and wellness activities
  96.09	Provision of other personal services not included in other groupings

Federal Tax Service, Pension Fund, Social Insurance Fund

Registration authority:
Mezhraionnaya inspekciya Federalnoi nalogovoi sluzhby № 17 po CHelyabinskoi oblasti

Federal Tax Service code: 7456
Address: 455038, CHelyabinskaya obl, Magnitogorsk g, Karla Marksa pr-kt, d 158, korp 1

Accounting with the Federal Tax Service:
Mezhraionnaya inspekciya Federalnoi nalogovoi sluzhby № 28 po CHelyabinskoi oblasti
Federal Tax Service code: 7453

Accounting with the Pension Fund:
—
Pension Fund code: —
Pension Fund registration number: —
Registration date: —

Accounting in the Social Insurance Fund:
—
Social Insurance Fund code: —
Social Insurance Fund registration number: —
Registration date: —

Entries in the EGRUL (14)

Contacts

Phones:
show

E-mails:
show

Web-sites:
—

Employees

Number of employees in 2025:
2

Number of employees in 2024:
2

Number of employees in 2023:
2

Number of employees in 2022:
2

Number of employees in 2021:
1

Number of employees in 2020:
1

Number of employees in 2019:
1

Average salary

In 2024: —

In 2023: —

In 2022: —

In 2021: —

In 2020: —

In 2019: —

Financial indicators

Revenues for 2025:
17 888 000 rub.

Revenues for 2024:
48 525 000 rub.

Revenues for 2023:
14 747 000 rub.

Revenues for 2022:
14 140 000 rub.

Revenues for 2021:
14 341 000 rub.

Revenues for 2020:
16 144 000 rub.

Revenues for 2019:
11 788 000 rub.

Revenues for 2018:
4 560 000 rub.

Expenses for 2025:
29 775 000 rub.

Expenses for 2024:
22 632 000 rub.

Expenses for 2023:
13 918 000 rub.

Expenses for 2022:
11 861 000 rub.

Expenses for 2021:
9 307 000 rub.

Expenses for 2020:
16 521 000 rub.

Expenses for 2019:
5 529 000 rub.

Expenses for 2018:
5 907 000 rub.

Information about taxes and fees for 2025

The tax levied in connection with the application of the simplified taxation system:
284 315 rub.

Insurance and other contributions for compulsory pension insurance credited to the Pension Fund of the Russian Federation:
103 500 rub.

Information about arrears and debts in 2020

Insurance premiums for compulsory medical insurance of the working population credited to the budget of the Federal Compulsory Medical Insurance Fund:
penalty: 220.47 rub.

Insurance and other contributions for compulsory pension insurance credited to the Pension Fund of the Russian Federation:
penalty: 951.27 rub.

Register of small and medium-sized businesses

micro enterprise from 01.08.2016

Trademarks

no information

Inspections

No inspections found.

Enforcement proceedings of the FSSP

No active or completed enforcement proceedings were found.

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