1 of 40

SCFOA OFFICIATING EDUCATION SERIES

Rule 10: Enforcement of Penalties

Part 2 of 2 — Basic Spots; Special Enforcement Rules

SCFOA © 2026

1

2 of 40

RULE 10 — PART 2 OF 2

What's in This Deck

4

Basic Spots

5

Special Enforcement Rules

SCFOA © 2026

2

3 of 40

4

SECTION

Basic Spots

SCFOA © 2026

3

4 of 40

SECTION 4 · ART. 1–2

How Basic Spots Work

  • If a foul occurs during a down, the basic spot for penalty enforcement is determined by the action that happened during that down.
  • The basic spot is the PREVIOUS spot, unless a more specific rule applies — including fouls that happen:
    • Simultaneously with the snap or free kick.
    • During a loose-ball play.
    • During a down with a legal kick that ends on an inadvertent whistle, before either team gains possession.
    • By A or B, when the related run ends behind the line of scrimmage with no change of possession.
    • By A behind the line, when the run ends beyond it — or by A beyond the line, when the run ends behind it.

EXCEPTION

  • For fouls by K during a legal kick down (other than kick-catching interference), before the kick ends and when K won't be next to put the ball in play, the offended team may choose the succeeding spot instead

SCFOA © 2026

4

5 of 40

SECTION 4 · ART. 3

Post-Scrimmage Kick Fouls

  • The basic spot is the spot where the kick ends, when R commits a post-scrimmage kick foul.
    • R fouls that happen BEHIND the post-scrimmage kick spot are spot fouls instead — enforced right where they occurred, not at the kick-ending spot.

SCFOA © 2026

5

6 of 40

SECTION 4 · ART. 4

When the Basic Spot Is the Spot of the Foul

  • The basic spot is the spot of the foul for:
    • Illegal batting or kicking by A, when it happens behind the basic spot.
    • An illegal forward pass, or intentional grounding.
    • A foul by the team in possession, happening behind the end of the run, following a change of possession.
    • Any foul by A in its own end zone, when the penalty is accepted.
    • A foul by A beyond the line of scrimmage during a running play, when the run ends beyond the line AND the foul happens behind the end of that run.

SCFOA © 2026

6

7 of 40

SECTION 4 · ART. 5

When the Basic Spot Is the Succeeding Spot

  • The basic spot is the succeeding spot for:
    • An unsportsmanlike foul.
    • A dead-ball foul.
    • A nonplayer foul.
    • Following a change of possession, when the final result is a touchback.

NOTE

  • The offended team may instead choose the subsequent kickoff as the succeeding spot, for the touchdown-related situations covered in Rule 8

SCFOA © 2026

7

8 of 40

SECTION 4 · ART. 6

When the Basic Spot Is the End of the Run

  • The basic spot is the end of the run or related run for:
    • A foul by B, when the run ends beyond the line of scrimmage.
    • A foul that happens beyond the end of the run, following a change of possession.
    • A foul by A beyond the line of scrimmage during a running play, when the run ends beyond the line AND the foul happens IN ADVANCE of the end of that run.

SCFOA © 2026

8

9 of 40

SECTION 4 · ART. 7–8

Special Cases — the 20-Yard Line and the Goal Line

  • The basic spot is the 20-yard line for fouls following a change of possession, committed by either team, when the OPPONENT of the team now in possession is responsible for forcing the ball across that team's goal line — with the related run ending in the end zone, followed by a loose ball (regardless of where that loose ball ends up dead).
  • The basic spot is the GOAL LINE for fouls following a change of possession, committed during running plays by the opponent of the team in possession, when the team IN POSSESSION is responsible for forcing the ball across its own goal line, and the related run ends in the end zone.

The Distinction

  • 20-yard line: the opponent forced the ball in, and it stayed loose after
  • Goal line: the team in possession forced the ball into its own end zone itself

SCFOA © 2026

9

10 of 40

SECTION 4 · ART. 9

The General Rule for Running-Play Fouls

  • The basic spot is the spot where the related run ends, for a foul during a running play — UNLESS one of the more specific provisions in Articles 2 through 8, or Section 5, applies instead.
    • This is the default that everything else in this section is an exception to.

SCFOA © 2026

10

11 of 40

TABLE 10-4

Running-Play Fouls — Quick Reference

Foul By

Spot of Foul

End of Play

Basic Spot

A

Behind line of scrimmage

Behind line of scrimmage

Previous spot

A

Behind line of scrimmage

Beyond line of scrimmage

Previous spot

A

Beyond line of scrimmage

Beyond line of scrimmage

Spot of foul (if behind end of run) or end of run (if beyond end of run)

B

Behind line of scrimmage

Behind line of scrimmage

Previous spot

B

Behind line of scrimmage

Beyond line of scrimmage

End of run or related run

B

Beyond line of scrimmage

Beyond line of scrimmage

End of run or related run

SCFOA © 2026

11

12 of 40

CASE PLAY — 10.4.2 SITUATION A

The Previous Spot During a Loose-Ball Play

THE PLAY

During a scrimmage down, quarterback A1 throws a backward pass to A2, who runs about 30 yards behind the neutral zone toward the sideline before throwing a forward pass downfield. There's holding by A3: (a) during the backward pass; (b) during the run before the forward pass; or (c) during the forward pass at the line of scrimmage.

THE RULING

It's a loose-ball play in all three — (a), (b), and (c). The basic spot in every case is the PREVIOUS spot. The entire sequence, from the backward pass through the eventual forward pass, is treated as one continuous loose-ball play for enforcement purposes.

SCFOA © 2026

12

13 of 40

CASE PLAY — 10.4.2 SITUATION B

Declining Because the Play Already Gained More

THE PLAY

Third and 20 from his own 35. A1 throws a forward pass to A2. Before the catch, B1 is caught holding. A2 advances to B's 45 after the catch.

THE RULING

B1's foul happened during a loose-ball play, so if accepted, it's enforced from the previous spot. But A will obviously decline — the completed pass already gained 10 more yards than the holding penalty would, and earned a first down besides. The holding penalty can't simply be tacked onto the end of the run instead; it's previous-spot or nothing.

SCFOA © 2026

13

14 of 40

CASE PLAY — 10.4.2 — C, D

A Batted Ball Is Treated Like a Fumble

THE PLAY

(C) A1, behind the neutral zone, has the ball batted away by B1. While it's loose: (a) A2 holds B1, or (b) B2 grasps A2's face mask.

(D) K1 uses an illegal kicking tee that isn't detected until after the ball is kicked.

THE RULING

(C) Since A1 lost possession, the ball's status is the same as if A1 had fumbled it — so fouls during this interval are loose-ball-play fouls. In both (a) and (b), the basic spot is the previous spot (unless one of the more specific Article 4 exceptions applies).

(D) This is an unfair act. If R accepts the penalty, it's enforced from the previous spot.

SCFOA © 2026

14

15 of 40

CASE PLAY — 10.4.3 — A, B

Post-Scrimmage Kick Enforcement — The Basics

THE PLAY

(A) Fourth and 8 for K from its own 45. Before R2 catches the kick, R7 clips K5 at the 50. R2 then catches the kick at his 20 and is immediately tackled.

(B) Fourth and 9 for K from its own 40. R10 holds K11 at K's 42. R11 catches the kick at R's 25 and is tackled at R's 29.

THE RULING

(A) The ball belongs to R, first and 10, at its own 10. The basic spot is the 20-yard line, since post-scrimmage kick enforcement applies to R's clip.

(B) If K accepts the penalty for R10's holding, it's K's ball, first and 10, from the 50. Post-scrimmage kick enforcement only applies to R fouls committed BEYOND the expanded neutral zone — R10's foul at K's 42 doesn't qualify, so ordinary enforcement applies instead.

SCFOA © 2026

15

16 of 40

CASE PLAY — 10.4.3 SITUATION C

When the Kick Ends in R's End Zone

THE PLAY

Fourth and 11 from K's 36. While the ball is in flight beyond the expanded neutral zone, R6 holds K3 at R's 32. The kick goes into the end zone.

THE RULING

Since the kick ended in R's end zone, the post-scrimmage kick enforcement spot is the 20-yard line. After applying the half-the-distance rule, it's R's ball, first and 10, from R's 10.

SCFOA © 2026

16

17 of 40

CASE PLAY — 10.4.3 SITUATION D

A Foul Before the Kick, Enforced From the Basic Spot

THE PLAY

K is in punt formation from the 50. After the snap, but before the kick, R6 holds K4 at R's 46. The punt crosses the neutral zone, bounces at R's 25, and rolls to R's 18, where R4 recovers.

THE RULING

This foul satisfies all the conditions for post-scrimmage kick enforcement — it happened during the down, on R's side of the expanded neutral zone. So the basic spot is R's 18 (where the kick ended). Since R6's foul happened BEYOND that basic spot, the penalty is enforced from the basic spot itself: half the distance to the goal, making it R's ball, first and 10, at R's 9.

SCFOA © 2026

17

18 of 40

CASE PLAY — 10.4.3 SITUATION E

A Foul Behind the Basic Spot Is a Spot Foul

THE PLAY

K2 punts from the 50. The punt crosses the neutral zone, bounces at R's 45, then rebounds back to K's 48, where R4 recovers. Before the kick ends, R6 clips K11 at R's 40.

THE RULING

This also satisfies post-scrimmage kick enforcement, so the basic spot is K's 48 (where the kick ended). But since R6's foul happened BEHIND that basic spot (at R's 40), the penalty is enforced from the SPOT OF THE FOUL instead — a 15-yard penalty, making it R's ball, first and 10, at R's 25.

SCFOA © 2026

18

19 of 40

CASE PLAY — 10.4.4 — A, B

Post-Possession Fouls Aren't Post-Scrimmage-Kick Fouls

THE PLAY

(A) Fourth and 5 for K from R's 49. R9 catches the kick at the 15 and returns it to R's 40, where he's downed. During the return, R3 holds K7 at R's 30.

(B) A1 throws a pass from B's 22. B1 intercepts it in his own end zone and is tackled before leaving the end zone. During the run, B2 holds A2 at B's 10.

THE RULING

(A) After enforcing R's holding penalty, it's R's ball, first and 10, from R's 20. This is NOT post-scrimmage kick enforcement — R3's foul happened during the RETURN, after R already had full possession, making it an ordinary post-possession foul instead.

(B) The basic spot is the 20-yard line. If accepted, enforced from the spot of the foul: B's first and 10 from its own 5. If declined: B's first and 10 from its own 20 instead.

SCFOA © 2026

19

20 of 40

CASE PLAY — 10.4.4 SITUATION C

The Run Ends Where Possession Was Lost

THE PLAY

Third and 7 from A's 25. A1 advances to A's 35, where he fumbles. Before the fumble, A2 held B3 at A's 40. A3 recovers the fumble at A's 30. If B accepts the penalty for the holding, where's the basic spot?

THE RULING

The basic spot is where the run actually ended — A's 35, the fumble spot — not A's 40 (where the hold happened) or A's 30 (where the fumble was recovered). A would still have third and 7 from its own 25, unchanged, since the penalty spot doesn't move the line of scrimmage here.

SCFOA © 2026

20

21 of 40

CASE PLAY — 10.4.4 SITUATION D

Does a Handoff or Pitch End the Run?

THE PLAY

Third and 6 from B's 40. A1 advances to B's 30, where B1 grabs his face mask attempting the tackle. (a) A1 fumbles, and B1 recovers and advances to B's 40; (b) A1 hands off to A2, who's tackled at the 20; or (c) A1 pitches back to A2, who advances to B's 18. Where's the basic spot if A accepts the penalty for B1's foul?

THE RULING

(a) and (c): the basic spot is where A1 LOST possession — his fumble or backward pass — which is the end of A1's run. In both, the penalty is enforced from B's 30, putting the ball on the 15. In (a), A retains possession since it had the ball when the foul happened.

(b) A HANDOFF does NOT end the run by itself — A1's run only ends when he loses possession by fumbling or passing. Here, the run continues through A2, ending where A2 was tackled (the 20). The penalty enforcement puts the ball on B's 10 instead.

SCFOA © 2026

21

22 of 40

CASE PLAY — 10.4.4 SITUATION E

The Momentum Exception and Fouls in the End Zone

THE PLAY

R1 catches a punt on his 4-yard line, and his momentum carries him behind his own goal line, where he's downed in the end zone. After the kick ends, but before the ball becomes dead: (a) K1 holds in R's end zone; (b) K1 holds at R's 5; or (c) R2 holds in the end zone.

THE RULING

If R accepts the penalty in (a) or (b), it's R's ball, first and 10, from its own 14 — R puts the ball in play by snap. If R declines either, the ball goes in at the 4 (where the kick was actually caught). In (c), it's a SAFETY, since R's own foul happened in the end zone.

When the momentum exception applies and the ball dies behind the goal line, the "end of the run" for enforcement purposes is the spot where the catch or recovery happened — not the goal line — as long as momentum is actually involved.

SCFOA © 2026

22

23 of 40

CASE PLAY — 10.4.5 SITUATION A

Sequential Enforcement — Live-Ball Then Unsportsmanlike

THE PLAY

Third and goal from B's 2. A1's pass is intercepted by B1 in the end zone and returned for an apparent touchdown. During B1's run, B2 clips at the 50. Afterward, B's coach comes onto the field at A's 40 to criticize the officiating.

THE RULING

First and 10 for B on its own 20. Since the coach's foul is unsportsmanlike, it's enforced from the succeeding spot, AFTER B2's live-ball clipping penalty is enforced first. The line-to-gain equipment isn't set until every penalty has been fully administered. This is not a multiple-foul situation — it's two separate fouls, enforced in sequence.

SCFOA © 2026

23

24 of 40

CASE PLAY — 10.4.5 — C, G

Nonplayer Fouls, and Unsportsmanlike Timing

THE PLAY

(C) Fourth and 40 from A's 10. A1 runs to A's 44, where he's downed. During the down, substitute B1 enters the field but never participates.

(G) A2 commits an unsportsmanlike dead-ball foul (a) following a touchdown by A1, or (b) following a successful try.

THE RULING

(C) B1's entry is a nonplayer foul, penalized from the succeeding spot — B's ball, first and 10, from A's 49.

(G) In (a), B chooses whether to enforce on the try or the subsequent kick. In (b), the succeeding spot is simply the kickoff. If a foul like this happens on what would have been the last play of a tied game, the succeeding spot shifts to the start of whatever overtime procedure applies — and if overtime isn't authorized at all, the foul can't be penalized, because there's no succeeding spot left to attach it to.

SCFOA © 2026

24

25 of 40

CASE PLAY — 10.4.5 SITUATION D

A Score at the Buzzer, Plus Two Fouls

THE PLAY

Trailing 14–8, A1 completes a pass to A2 in the end zone on the down in which time expires for the fourth period. During the down, there's holding by B1; after the down, B2 is charged with unsportsmanlike conduct.

THE RULING

A will certainly accept the result of the play (the touchdown) and enforce the holding penalty from the 3-yard line, then also enforce the unsportsmanlike penalty. The try would then be snapped from the ¾-yard line — both penalties get applied, in sequence, before the try begins.

SCFOA © 2026

25

26 of 40

CASE PLAY — 10.4.5 SITUATION E

Enforcement Across a Period or Game Boundary

THE PLAY

A scores on the last play of (a) the second period, or (b) the fourth period, making it 21–19 for B. During A's successful two-point try, B1 commits an unsportsmanlike foul.

THE RULING

(a) The penalty is enforced from the succeeding spot on the kickoff to start the third period.

(b) The penalty is enforced from the succeeding spot when overtime begins, if overtime is played. Whichever team wins the overtime procedure gets to choose ends, offense, or defense first — and if the penalty is accepted, it can move the ball to a spot like the opponent's 5-yard line (half the distance from the usual enforcement spot).

SCFOA © 2026

26

27 of 40

CASE PLAY — 10.4.5 SITUATION F

Dead-Ball Fouls Cancel, Fighting Doesn't

THE PLAY

After A1 scores a touchdown, he's struck by B1. A's coach then insults a game official before the penalty for B1's personal foul is even administered.

THE RULING

The penalties for B1's dead-ball personal foul and the coach's unsportsmanlike foul cancel each other out. But if B1's act is judged to be fighting, he must still be ejected — disqualification isn't something that offsets along with the yardage.

SCFOA © 2026

27

28 of 40

CASE PLAY — 10.4.5 SITUATION H

A Change-of-Possession Foul in the End Zone

THE PLAY

B1 intercepts a pass in his own end zone and is tackled there while trying to advance. During his run, B2 clips A1 at B's 4.

THE RULING

The basic spot is the 20-yard line. If accepted, it's enforced from the spot of the foul: B's ball, first and 10, from B's 2. If declined: B's ball, first and 10, from B's 20 instead.

SCFOA © 2026

28

29 of 40

CASE PLAY — 10.4.5 SITUATION I

Whose End Zone Foul Matters

THE PLAY

K1's scrimmage kick is blocked on K's 5 and is rolling away from K's goal line when R1 muffs it into K's end zone — a new force on an already-grounded kick. K2 recovers and tries to advance but is downed in the end zone. During K2's run: (a) R1 holds K3 in the end zone, or (b) K3 holds R1 in the end zone.

THE RULING

(a) It's a touchback, and the basic spot is the 20-yard line — R's foul doesn't change the fundamental result.

(b) Since K's OWN foul happened in the end zone, it's a SAFETY instead. The same physical location produces completely different results depending on which team committed the foul there.

SCFOA © 2026

29

30 of 40

CASE PLAY — 10.4.6 — A, B

A Face Mask, Then a Fumble in the End Zone

THE PLAY

(A) B1 intercepts A1's pass in B's end zone, where B1 is grabbed and twisted by the face mask by A2. B1 then fumbles in the end zone, and: (a) the ball rolls into the field of play and out of bounds at B's 2; or (b) it rolls into the field of play, where B7 recovers at B's 5.

(B) B1 intercepts in B's end zone. B2 clips A9 at B's 10 AFTER the change of possession. B1 then fumbles in the end zone, and the ball rolls out of the end zone and out of bounds at B's 2.

THE RULING

(A) In both (a) and (b), the basic spot is the 20-yard line (the 15-yard line in 6, 8, or 9-player football), and the accepted penalty results in a first down for B at its own 35.

(B) Same basic spot — the 20-yard line. After the half-the-distance rule applies, it's first and 10 for B on the 5-yard line.

SCFOA © 2026

30

31 of 40

CASE PLAY — 10.4.7

When the Interception Spot Itself Sets the Basic Spot

THE PLAY

B1 intercepts A1's pass at B's 6 and retreats into his own end zone, where he's grabbed and twisted by the face mask by A2. B1 then fumbles in the end zone, and: (a) the ball rolls into the field of play and out of bounds at B's 2; or (b) it rolls into the field of play, where B7 recovers at B's 5.

THE RULING

In both (a) and (b), the basic spot here is the GOAL LINE — not the 20-yard line like the similar-looking 10.4.6 situations. The accepted penalty results in a first down for B at its own 15. The difference: here B1 intercepted close enough (at the 6) that his own retreat into the end zone, rather than a force from beyond, is what put him there — changing which basic-spot rule applies.

SCFOA © 2026

31

32 of 40

5

SECTION

Special Enforcement

Rules

SCFOA © 2026

32

33 of 40

SECTION 5 · ART. 1

Fouls With Special Enforcement Options

  • These fouls carry special enforcement provisions and options for the offended team:
    • Free kick out of bounds, untouched by R.
    • Kick-catching interference.
    • Unfair acts.
    • A foul by the opponent of the scoring team on a successful try, or a successful field goal.
    • Fouls that occur during or after a touchdown scoring play.
    • Roughing the passer, kicker/holder, or snapper.
    • Fouls by K during a free or scrimmage kick down, before the kick ends.

SCFOA © 2026

33

34 of 40

SECTION 5 · ART. 2–3

When a Score Is Nullified, and When It's a Safety

  • The score is nullified if the penalty is accepted for a foul by A (other than nonplayer or unsportsmanlike) that occurs during a down resulting in a successful try, field goal, or touchdown.
  • If the offense throws an illegal forward pass from its own end zone, or commits any other foul in its own end zone for which the penalty is accepted, the result is a SAFETY.

SCFOA © 2026

34

35 of 40

CASE PLAY — 10.5.2, 10.5.4 SITUATION A

Accepting a Penalty to Avoid a Self-Inflicted Safety

THE PLAY

(10.5.2) A's ball, second and 5 from its own 9. A2 muffs the handoff, and the ball rolls into A's end zone. A1 picks it up and is immediately tackled there by B3, who grasps A1's face mask making the tackle.

(10.5.4-A) A's ball, second and 5 from its own 9. A2 fumbles on his own 5, and the ball rolls into the end zone. A1 recovers it in the end zone and is downed there — but B3 held A3 while the ball was loose.

THE RULING

(10.5.2) If A declines the penalty, the play is a SAFETY. If accepted, it's enforced from the basic spot (the previous spot here): first and 10 for A from its own 24. Accepting the penalty is clearly the better choice.

(10.5.4-A) A will undoubtedly accept this penalty too, since declining would also result in a safety. Because the foul happened during a loose-ball play, the previous spot is the enforcement spot: first and 10 for A from its own 19.

SCFOA © 2026

35

36 of 40

CASE PLAY — 10.5.3 SITUATION A

A Touchdown Return, Plus a Fight

THE PLAY

Third and 6 from B's 35. A1's pass is intercepted at B's 25 by B1, who advances for an apparent touchdown. During the return, A1 kicks B2.

THE RULING

B may (a) accept the touchdown and enforce the penalty on the try or the subsequent kickoff, or (b) decline the penalty. Either way, A1 is disqualified for fighting — the disqualification isn't something B can choose away by picking one enforcement option over the other.

SCFOA © 2026

36

37 of 40

CASE PLAY — 10.5.3 SITUATION B

A Foul That Nullifies the Score, and One That Doesn't

THE PLAY

Third and 15 on A's 40. A1 drops back and completes a pass to A2, who scores on the run. During the down: (a) A3 holds B1 on A's 37; or (b) A's coach is observed standing inbounds on B's 20.

THE RULING

(a) If B accepts the penalty for A3's holding, the SCORE IS NULLIFIED. After enforcement, it's A's ball, third and 25, from A's 30.

(b) The score STANDS — a coach's foul doesn't nullify a score the way a live-ball foul by A does. After enforcement, the try comes from A's 18, or the foul may instead be enforced on the subsequent kickoff.

SCFOA © 2026

37

38 of 40

CASE PLAY — 10.5.3 SITUATION C

Choosing Between a Safety and a Touchdown Return

THE PLAY

Late in the game, R trails by 9 as K prepares to punt from its own 4. During the kick, K2 holds R4 in the end zone. R5 returns the punt for a touchdown.

THE RULING

R gets a real strategic choice here: (a) accept the penalty, take the safety instead, and have K free-kick from its own 20 — or accept the penalty with the distance enforced on the subsequent try; or (b) decline the penalty and simply take the touchdown that already happened. Depending on the score and situation, either path could be the smarter call for R.

SCFOA © 2026

38

39 of 40

CASE PLAY — 10.5.4 SITUATION B

The Same Foul, Different Team, Different Result

THE PLAY

During the last timed down of the first half, A1 retreats into his own end zone to attempt a pass but is downed there. During the down, there's holding in the end zone by: (a) A2, or (b) B1.

THE RULING

(a) It's a SAFETY, and B scores 2 points regardless of whether the penalty is accepted or declined — the run ended in the end zone, and the foul was also in the end zone. If B accepts the penalty, the period is NOT extended with an untimed down.

(b) If accepted, the penalty is enforced from the previous spot instead, and the period IS extended — a defensive foul in the same location produces a completely different outcome than an offensive one.

SCFOA © 2026

39

40 of 40

KEY TAKEAWAYS

Rule 10, Part 2 — Recap

The basic spot has a default (the previous spot) and roughly a dozen specific exceptions — when in doubt, work through whether the foul happened simultaneously with the snap, during a loose-ball play, or relative to where the line of scrimmage and the end of the run actually were.

Post-scrimmage kick enforcement only applies to fouls by R, beyond the expanded neutral zone, before the kick ends — miss any one of those three conditions and it reverts to ordinary enforcement instead.

A handoff does NOT end a runner's run — only losing possession (by fumble or pass) actually ends it, which matters enormously for where a foul during that sequence gets enforced.

The exact same foul, in the exact same end zone location, can mean a touchback, a safety, or ordinary enforcement depending entirely on WHICH TEAM committed it and whether that team was already responsible for the ball being there.

A live-ball foul by A during a scoring down can nullify the score entirely if the penalty is accepted — but a nonplayer or unsportsmanlike foul (like one committed by a coach) never nullifies a score, no matter how the penalty is enforced.

When accepting a penalty is the only way to avoid conceding a safety, teams will almost always accept it — declining is only really live when the alternative outcome (like an already-completed touchdown) is clearly better than the penalty.

SCFOA © 2026

40