2. P45 forms are in four parts, part 1 is retained with the issuing employer and the employee retains part 1 A and may hand parts 2 and 3 for the new employer. The new employer cannot make use of the P45 tax details unless both parts are given over. If either part 2 or 3 with the P45 form is missing then this employee must be asked to complete the Inland Revenue P46 form. The value was originally derived from the special material system, the preordering movement of dissipative structure, and the "ordering energy" was the original "value". With the continuous evolution of human beings, "ordering energy" further developed into "generalized and orderly energy", which gradually became the real human value. In a word, the value is derived from the nature, and with the evolution of the human evolution, the development of the society, the development trend of value of ultimate principle is only the movement of the material world and labor of human society. The current two-year and three-year accounts are 2.05 PCS and 2.25 PCS, and the market's leading accounts for the early years of the year are 1.6 PCS and 1.67 PCS. Cretelli denied that foreclosures are imminent but he admitted that many of the units were being returned for the lenders via 'negotiated resolutions and settlements'. Speaking to The Des Moines Register he explained, 'It's a continuous type process, but I think the reality is that we have started to resolution voluntarily with everybody, and, it's going to be better for all parties concerned, 's what it amounts to'. An offshore bank could be registered like a shareholder or an individual corporation. The typical objectives of offshore banks are to optimize payments, to further improve tax planning activities, and avoid excessive regulations of banking activities. They also try and provide 100% fund safety, increase the performance with the investment, and supply asset protection.