WRAP FEE BROCHURE

Part 2A Appendix 1 of Form ADV: Wrap Fee Program Brochure Item 1 Cover Page KNOX AVENUE FINANCIAL CORP. 380 St. Peter Street, Ste. 742 St. Paul, MN 55102 Tel: (952) 426-4352 July 28, 2026 FORM ADV PART 2A APPENDIX 1 WRAP FEE PROGRAM BROCHURE This brochure provides information about the qualifications and business practices of Knox Avenue Financial Corp. If you have any questions about the contents of this brochure, please contact us at (952) 426-4352. The information in this brochure has not been approved or verified by the United States Securities and Exchange Commission or by any state securities authority. Additional information about Knox Avenue Financial Corp. is also available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for Knox Avenue Financial Corp. is 289094. Knox Avenue Financial Corp. is a Registered Investment Adviser. Registration with the United States Securities and Exchange Commission or any state securities authority does not imply a certain level of skill or training. 1  Item 2 Material Changes Annual Update The Material Changes section of this brochure will be updated annually or when material changes occur since the previous release of the Firm Brochure. Each year, we will ensure that you receive a summary of any material changes to this and subsequent brochures by April 30th. We will further provide you with our most recent brochure at any time at your request, without charge. You may request a brochure by contacting us at (612) 378-7600. Material Changes Since the Last Update Knox Avenue Financial Corp. was established as a new Registered Investment Advisor in August 2017 under the State of Minnesota rules and regulations. The firm filed as an advisor with the Securities and Exchange Commission in April 2025. Since the initial SEC filing on February 25, 2026, Knox Avenue Financial Corp. has had the following material changes: • None. 2  Item 3 Table of Contents Item 1 Cover Page.................................................................................... .1 Item 2 Material Changes .......................................................................... .2 Item 3 Table of Contents ......................................................................... .3 Item 4 Services, Fees and Compensation… ........................................... 4 Item 5 Account Requirements and Types of Clients ............................. 9 Item 6 Portfolio Manager Selection and Evaluation… ........................... 9 Item 7 Client Information Provided to Portfolio Managers .................. 13 Item 8 Client Contact with Portfolio Managers ..................................... 13 Item 9 Additional Information. ............................................................... 13 Item 10 Requirements for State Registered Advisors………………….15 3  Item 4 Services, Fees and Compensation Knox Avenue Financial Corp. is an SEC Registered Investment Adviser based in St. Paul, Minnesota, and incorporated under the laws of the State of Minnesota. Knox Avenue Financial Corp. is owned by Joseph Brill. Knox Avenue Financial Corp. is registered with the Securities and Exchange Commission (SEC) and is subject to its rules and regulations. Founded in May 2017, Knox Avenue Financial Corp. provides investment advisory services, which may include, but are not limited to, the review of client investment objectives and goals, recommending asset allocation strategies of managed assets among investment products such as Cash, Stocks, Mutual Funds and Bonds, Exchange-Traded Funds, and/or preparing written investment strategies. Our investment advice is tailored to meet our clients’ needs and investment objectives. Clients may impose restrictions on investing in certain securities or types of securities (such as a product type, specific companies, specific sectors, etc.) by providing a signed and dated written notification, of which an e-mail is also an acceptable form of notification. Knox Avenue Financial Corp. also provides financial planning consulting services including, but not limited to, risk assessment/management, investment planning, estate planning, financial organization, or financial decision making/negotiation. A “wrap fee program” for purposes of the SEC is a program under which investment advisory and brokerage execution services are provided for a single “wrapped” fee that is not based on the transactions in a client account. Knox Avenue Financial Corp. provides discretionary investment advisory services to some of its clients through a managed account program (“the Wrap Fee Program”). Knox Avenue Financial Corp. will assist clients in determining the suitability of the Wrap Fee Program for the client. Knox Avenue Financial Corp. offers a clearing platform to execute securities business for investment advisory services, including Wrap Fee Program services, through Charles Schwab & Co., Inc. Member FINRA/SIPC (“Schwab”). WRAP FEE PROGRAM Knox Avenue Financial Corp.’s Wrap Fee Program is offered as a part of the Asset Management Services described below. Knox Avenue Financial Corp. provides portfolio management services for this program based on the Client’s investment goals and objectives. Managed Accounts are available to primarily individuals. Fees and Compensation The following types of fees will be assessed: Asset Management – Fees are charged in advance and are based primarily on asset size and the level of complexity of the services provided. For example, if the client’s situation warrants additional monitoring or frequent meeting updates, the fee may be higher than other client situations that do not require as much attention. There will never be an instance when the fees are greater than stated below. In individual cases, Knox Avenue Financial Corp. has the sole discretion to negotiate fees that are lower than the standard fee shown or to waive fees. The fees below for asset management are not based on the share of capital gains or capital appreciation 4  of the funds or any portion of the funds. Comparable services for lower fees may be available from other sources. Fees for the initial quarter will be prorated based upon the number of calendar days in the calendar quarter that the advisory agreement is in effect. Fees are based on the market value of the assets on the last business day of the previous quarter. Annual fees range from 1.50% - .50% depending on the amount of assets under management (“AUM”) – See chart below. Fees for asset management services of certain accounts include broker-dealer transaction costs, and because of this are considered Wrap accounts. The cost of these programs to you, if provided separately with the equivalent trading activity in the client account(s), may cost more or less than purchasing such services separately. Assets deposited into, or withdrawn from, your account between billing cycles may result in additional or less management fees being billed to you. Therefore, a pro-rata fee based upon the number of days remaining in the current quarterly period may be assessed to you or deducted. Consulting services are included in these fees for asset management services with the exception of unique circumstances that may require a separate agreement for financial planning services (description and fees are discussed below). If the situation warrants separate financial planning fees, it will be discussed upfront and a separate agreement will be negotiated. Blended Fee Schedule for Asset Management: · 0 - $250,000: 1.50% · $250,000 – $500,000: 1.25% · $500,000 - $1,000,000: 1.00% · $1,000,000 - $3,000,000: 0.75% · $3,000,000 and above: 0.50% * There may be an annual account fee charged by us in the amount of $25.00. As authorized in the client agreement, the account custodian withdraws Knox Avenue Financial Corp.’s advisory fees directly from the clients’ accounts according to the custodian’s policies, practices, and procedures. The custodial statement includes the amount of any fees paid to Knox Avenue Financial Corp. for advisory services. The fees paid to the custodian are assessed on your account(s) held with the custodian. We have a conflict of interest because we have a financial incentive to maximize our compensation by seeking to reduce or minimize the total costs incurred in your account(s) subject to a wrap fee. You should carefully review the statement from your custodian/broker-dealer’s statement and verify the calculation of fees. Your custodian/broker- dealer does not verify the accuracy of fees calculations. Fees are charged quarterly in advance. Clients may terminate investment advisory services obtained from Knox Avenue Financial Corp., without penalty, upon written notice within five (5) business days after entering into the advisory agreement with Knox Avenue Financial Corp. Thereafter, the client may terminate advisory services upon written notice delivered to and received by Knox Avenue Financial Corp. Clients who terminate investment advisory services during a quarter are charged a prorated advisory fee based on the date of Knox Avenue Financial Corp.’s receipt of client’s written notice to terminate. Any earned but unpaid fees are 5  immediately due and payable. For hourly financial planning, clients will be invoiced monthly for all time spent by Knox Avenue Financial Corp. as agreed upon by the client or upon delivery of the services if less than a month. Clients who wish to terminate the planning process prior to completion may do so with written notice. The client may obtain a refund of a pre-paid fee if the advisory contract is terminated before the end of the project by contacting us at (952) 426-4352. Upon receipt of written notification, any earned fee will immediately become due and payable. A client may terminate an advisory agreement without being assessed any fees or expenses within five (5) days of its signing. Additional Fees and Expenses In addition to advisory fees paid to Knox Avenue Financial Corp. as explained above, clients are charged custodial service, account maintenance, transaction, and other fees associated with maintaining the account, however Knox Avenue Financial Corp. pays some or all of these fees for designated Wrap Accounts. Therefore, these fees are included in the fee schedule above. These fees vary by broker dealer and/or custodian. Additionally, for any mutual funds purchased, the client may pay their proportionate share of the funds’ distribution, internal management, investment advisory and administrative fees. Such fees are not shared with Knox Avenue Financial Corp. and are compensation to the fund manager. Clients are urged to read the mutual fund prospectus prior to investing. Mutual fund companies impose internal fees and expenses on clients. These fees are in addition to the costs associated with the investment advisory services as described above. Complete details of such internal expenses are specified and disclosed in each mutual fund company’s prospectus. Clients are strongly advised to review the prospectus(es) prior to investing in such securities. Clients may purchase shares of mutual funds directly from the mutual fund issuer, its principal underwriter, or a distributor without purchasing the services of Knox Avenue Financial Corp. or paying the advisory fee on such shares (but subject to any applicable sales charges). Certain mutual funds are offered to the public without a sales charge. In the case of mutual funds offered with a sales charge, the prevailing sales charge (as described in the mutual fund prospectus) may be more or less than the applicable advisory fee. However, clients would not receive Knox Avenue Financial Corp.’s assistance in developing an investment strategy, selecting securities, monitoring performance of the account, and making changes as necessary. Item 5 Account Requirements and Types of Clients Knox Avenue Financial Corp. provides investment advisory services primarily to individuals. There is no account minimum required to open and maintain an advisory account. Item 6 Portfolio Manager Selection and Evaluation Knox Avenue Financial Corp. is the sponsor and acts as the portfolio manager for its Wrap Fee Program accounts. There are no conflicts of interest with this arrangement. 6  Advisory Business Knox Avenue Financial Corp. is a Registered Investment Adviser based in St. Paul, Minnesota, and incorporated under the laws of the State of Minnesota. Knox Avenue Financial Corp. is owned by Joseph Brill. Knox Avenue Financial Corp. is registered with the State of Minnesota and is subject to its rules and regulations. Founded in 2017, Knox Avenue Financial Corp. provides investment advisory services, which may include, but are not limited to, the review of client investment objectives and goals, recommending asset allocation strategies of managed assets among investment products such as Cash, Stocks, Mutual Funds and Bonds, Exchange- Traded Funds, American Depository Receipts and/or preparing written investment strategies. Our investment advice is tailored to meet our clients’ needs and investment objectives. Clients may impose restrictions on investing in certain securities or types of securities (such as a product type, specific companies, specific sectors, etc.) by providing a signed and dated written notification, of which an e-mail is also an acceptable form of notification. Knox Avenue Financial Corp. also provides financial planning consulting services including, but not limited to, risk assessment/management, investment planning, estate planning, financial organization, or financial decision making/negotiation. Knox Avenue Financial Corp. provides investment advisory and other financial services through its Investment Advisory Representatives ("IAR") to accounts opened with Knox Avenue Financial Corp. Managed Accounts are available to both retail clients (for example, smaller accounts of individuals, IRAs, trusts and employee benefit plans) and institutional clients (for example, corporate pension plans, corporations and foundations). Asset Management Knox Avenue Financial Corp. provides discretionary investment advisory services to its clients through various managed account programs. Knox Avenue Financial Corp. will assist clients in determining the suitability of the Managed Account Programs for the client. The IAR is compensated through a comprehensive single fee and the account may be assessed other charges associated with conducting a brokerage business. Knox Avenue Financial Corp. and its IAR, as appropriate, will be responsible for the following: • Performing due diligence • Recommending strategic asset and style allocations • Providing research on investment product options, as needed • Providing client risk profile questionnaire • Obtaining investment advisory contract from client with required financial, risk tolerance, suitability and investment vehicle selection information for each new account • Performing client suitability check on account documentation, review the investment objectives and evaluate the investment vehicle selections • Providing Firm Brochure (this document) Knox Avenue Financial Corp. may recommend a Wrap Fee Program for the client’s account(s). Wrap Fee Program accounts recommended by Knox Avenue Financial Corp. are not managed differently from non-Wrap Fee Program accounts, and the fee schedule above applies to Wrap Fee Program accounts. Because brokerage execution costs are included in the client’s overall advisory fee, the client’s fee may be greater than those that have accounts in non-Wrap Fee 7  Program accounts, however fees will not exceed the fee schedule above. Clients with Wrap Fee Program accounts will be provided with this document, Knox Avenue Financial Corp.’s Wrap Fee Brochure. Financial Planning Knox Avenue Financial Corp. may provide its Clients with a broad range of comprehensive financial planning, risk management, pension, estate and trust consulting services (which may include tax-related and other non-investment related matters.) These services are customized according to the specific request by the Client. The financial planning consulting services may include, but are not limited to, risk assessment/management, investment planning, estate planning, financial organization, or financial decision making/negotiation. These services are usually not provided on a continual, ongoing basis, and the advice offered by Knox Avenue Financial Corp. may be limited and may not be comprehensive but limited in scope based on the Client’s request for services. Once your financial parameters have been identified, we may prepare a recommended allocation plan that outlines what asset mix is most suitable for your unique investment expectations and risk tolerance. The firm has the following assets under management as of December 31, 2025: Discretionary: $127,942,082 Non-Discretionary: $16,783,072 Performance-Based Fees and Side by Side Management Knox Avenue Financial Corp. does not charge performance-based fees or participate in side-by- side management. Side-by-side management refers to the practice of managing accounts that are charged performance-based fees while at the same time managing accounts that are not charged performance-based fees. Performance-based fees are fees that are based on a share of capital gains or appreciation of the assets of a client. Our fees are calculated as described in Fees and Compensation section above and are not charged on the basis of performance of your advisory account. Methods of Analysis, Investment Strategies, and Risk of Loss Knox Avenue Financial Corp.’s methods of analysis and investment strategies incorporate the client’s needs and investment objectives, time horizon, and risk tolerance. Knox Avenue Financial Corp. is not bound to a specific investment strategy for the management of investment portfolios, but rather consider the risk tolerance range of each portfolio and the risk level of each level when the account is opened. Examples of methodologies that our investment strategies may incorporate include: Asset Allocation – Asset Allocation is a broad term used to define the process of selecting a mix of asset classes and the efficient allocation of capital to those assets by matching rates of return to a specified and quantifiable tolerance for risk. Asset Allocation has the potential of all the risks listed below. Dollar-Cost Averaging – Dollar-cost averaging is the technique of buying a fixed dollar amount of securities at regularly scheduled intervals, regardless of the price per share. This will gradually, over time, decrease the average share price of the security. Dollar-cost averaging lessens the risk 8  of investing a large amount in a single investment at the wrong time. Dollar-Cost Averaging has the potential of all the risks listed below. Technical Analysis – involves studying past price charts, patterns and trends in the financial markets to predict the direction of both the overall market and specific stocks. Technical Analysis has the potential of all the risks listed below. Long-Term Purchases – securities purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Long- Term Purchases have the potential of all the risks listed below. Short-Term Purchases – securities purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term Purchases primarily have the potential of Market Risk, Business Risk, and Liquidity Risk as listed below. Our strategies and investments may have unique and significant tax implications. Regardless of your account size or other factors, we strongly recommend that you continuously consult with a tax professional prior to and throughout the investing of your assets. Investing in securities involves risk of loss that clients should be prepared to bear. Although we manage your portfolio with strategies and in a manner consistent with your risk tolerances, there can be no guarantee that our efforts will be successful. You should be prepared to bear the risk of loss. All investments involve the risk of loss, including (among other things) loss of principal, a reduction in earnings (including interest, dividends, and other distributions), and the loss of future earnings. Regardless of the methods of analysis or strategies suggested for your particular investment goals, you should carefully consider these risks, as they all bear risks. Knox Avenue Financial Corp.’s primary goal for investing is to help the client maintain purchasing power over the long term. This may result in short term variability and loss of principal. Time horizon and risk tolerance are key determinates of the proper asset allocation. Knox Avenue Financial Corp.’s approach focuses on taking appropriate risks for which clients are compensated (i.e. market risk) and seeking to limit or eliminate risks that do not provide compensation over the long term (i.e. individual stock risk or lack of portfolio risk). Below are some more specific risks of investing: Market Risk. The prices of securities in which clients invest may decline in response to certain events taking place around the world, including those directly involving the companies whose securities are owned by the client or an underlying fund; conditions affecting the general economy; overall market changes; local, regional or global political, social or economic instability; and currency, interest rate and commodity price fluctuations. Investors should have a long-term perspective and be able to tolerate potentially sharp declines in market value. Management Risk. Knox Avenue Financial Corp.’s investment approach may fail to produce the intended results. If our perception of the performance of a specific asset class or underlying fund is not realized in the expected time frame, the overall performance of client’s portfolio may suffer. 9  Equity Risk. Equity securities tend to be more volatile than other investment choices. The value of an individual mutual fund or ETF can be more volatile than the market as a whole. This volatility affects the value of the client’s overall portfolio. Small- and mid-cap companies are subject to additional risks. Smaller companies may experience greater volatility, higher failure rates, more limited markets, product lines, financial resources, and less management experience than larger companies. Smaller companies may also have a lower trading volume, which may disproportionately affect their market price, tending to make them fall more in response to selling pressure than is the case with larger companies. Fixed Income Risk. The issuer of a fixed income security may not be able to make interest and principal payments when due. Generally, the lower the credit rating of a security, the greater the risk that the issuer will default on its obligation. If a rating agency gives a debt security a lower rating, the value of the debt security will decline because investors will demand a higher rate of return. As nominal interest rates rise, the value of fixed income securities is likely to decrease. A nominal interest rate is the sum of a real interest rate and an expected inflation rate. Municipal Securities Risk. The value of municipal obligations can fluctuate over time, and may be affected by adverse political, legislative and tax changes, as well as by financial developments that affect the municipal issuers. Because many municipal obligations are issued to finance similar projects by municipalities (e.g., housing, healthcare, water and sewer projects, etc.), conditions in the sector related to the project can affect the overall municipal market. Payment of municipal obligations may depend on an issuer’s general unrestricted revenues, revenue generated by a specific project, the operator of the project, or government appropriation or aid. There is a greater risk if investors can look only to the revenue generated by the project. In addition, municipal bonds generally are traded in the “over-the-counter” market among dealers and other large institutional investors. From time to time, liquidity in the municipal bond market (the ability to buy and sell bonds readily) may be reduced in response to overall economic conditions and credit tightening. Investment Companies Risk. When a client invests in open end mutual funds or ETFs, the client indirectly bears its proportionate share of any fees and expenses payable directly by those funds. Therefore, the client will incur higher expenses, many of which may be duplicative. In addition, the client’s overall portfolio may be affected by losses of an underlying fund and the level of risk arising from the investment practices of an underlying fund (such as the use of derivatives). ETFs are also subject to the following risks: (i) an ETF’s shares may trade at a market price that is above or below their net asset value; (ii) the ETF may employ an investment strategy that utilizes high leverage ratios; or (iii) trading of an ETF’s shares may be halted if the listing exchange’s officials deem such action appropriate, the shares are de-listed from the exchange, or the activation of market-wide “circuit breakers” (which are tied to large decreases in stock prices) halts stock trading generally. Knox Avenue Financial Corp. has no control over the risks taken by the underlying funds. Artificial Intelligence and Machine Learning Risk - Certain service providers utilized by the Firm to service client accounts have artificial intelligence components. The use of artificial intelligence and machine learning includes increased risk of data inaccuracies and security vulnerabilities. Due to the rapid advancement of machine learning technologies, future risks related to artificial intelligence are unpredictable. As a measure to mitigate these risks to our clients, the Firm performs periodic due diligence of our service providers for assurance that the 10  service providers have appropriate controls in place to protect our clients’ information and to limit data inaccuracies when artificial intelligence is used by the service provider. Voting Client Securities Knox Avenue Financial Corp. does not vote proxies on behalf of Client advisory accounts. At the Client’s request, Knox Avenue Financial Corp. may offer the Client advice regarding corporate actions and the exercise of proxy voting rights. If the Client owns shares of common stock or mutual funds, the Client is responsible for exercising the right to vote as a shareholder. In most cases, the Client will receive proxy materials directly from the account custodian. However, in the event Knox Avenue Financial Corp. receives any written or electronic proxy materials, we would forward them directly to the Client by mail, unless the Client has authorized our firm to contact you by electronic mail, in which case, Knox Avenue Financial Corp. would forward any electronic solicitation to vote proxies. Item 7 Client Information Provided to Portfolio Managers Knox Avenue Financial Corp. will directly provide the portfolio management services for the Wrap Fee Program accounts. As such, Knox Avenue Financial Corp. receives all information provided by the Client through a formal Needs Analysis and consultation with the Client. Advice is provided through consultation with the client and may include determination of financial objectives, identification of financial problems, cash flow management, tax planning, insurance review, investment management, education funding, retirement planning, and estate planning. Item 8 Client Contact with Portfolio Managers There are no restrictions placed on Knox Avenue Financial Corp.’s clients’ ability to contact and consult with their portfolio managers. Item 9 Additional Information Disciplinary Information Knox Avenue Financial Corp. or its Principal Executive Officers have not had any reportable disclosable events in the past ten years. Other Financial Industry Activities and Affiliations Joseph Brill, owner of Knox Avenue Financial Corp., is not currently registered with any broker dealer. Neither Knox Avenue Financial Corp. nor its representatives are registered as a Futures Commission Merchant, Commodity Pool Operator, or a Commodity Trading Advisor. Neither Knox Avenue Financial Corp. nor its representatives have any other outside business activities. 11  Code of Ethics, Participation or Interest in Client Transactions and Personal Trading Knox Avenue Financial Corp.’s Code of Ethics includes guidelines for professional standards of conduct for our Associated Persons. Our goal is to protect client interests at all times and to demonstrate our commitment to fiduciary duties of honesty, good faith, and fair dealing. All of Knox Avenue Financial Corp.’s Associated Persons are expected to strictly adhere to these guidelines. Persons associated with Knox Avenue Financial Corp. are also required to report any violations to the Code of Ethics. Additionally, the firm maintains and enforces written policies reasonably designed to prevent the misuse or dissemination of material, non-public information about our clients or client accounts by persons associated with our firm. Knox Avenue Financial Corp. may buy or sell securities for itself that we also recommend to clients. In addition, the individual IARs may buy or sell the same securities for their personal and family accounts that are bought and sold for your account(s). Knox Avenue Financial Corp. or its IARs may have an interest or position in a certain security, which may also be recommended to the client. As these situations may present a conflict of interest, Knox Avenue Financial Corp. has established the following restrictions in order to ensure its fiduciary responsibilities: A director, officer or employee of the advisor shall not buy or sell a security for their The advisor requires that all employees must act in accordance with all applicable The advisor will monitor any blocking of personal trades with those of clients to ensure 1. personal portfolio(s) where their decision is substantially derived, in whole or part, by reason of his or her employment, unless the information is also available to the investing public. No owner/employee of Knox Avenue Financial Corp. shall prefer their own interest to that of the client. 2. The advisor maintains a list of all securities held by the company and all directors, officers, and employees. These holdings are reviewed on a quarterly basis by the principal of the firm. 3. Federal and State regulations governing registered investment advisors. 4. that clients are not at a disadvantage. Knox Avenue Financial Corp.’s Code of Ethics is available to you upon request. You may obtain a copy of our Code of Ethics by contacting Joseph Brill at (952) 426-4352. Knox Avenue Financial Corp. does not recommend or select other investment advisors to our clients for which we receive compensation, directly or indirectly, from those advisors, nor do we have business relationships with any other investment advisors. Review of Accounts Client accounts are reviewed at least quarterly by Joseph Brill, Principal Executive Officer of the firm. Client accounts are reviewed with regard to their investment policies and risk tolerance levels. All accounts at Knox Avenue Financial Corp. are reviewed by Joseph Brill. All financial planning accounts are reviewed upon financial plan creation and plan delivery by Joseph Brill, Principal Executive Officer of the firm. There is only one level of review and that is 12  the total review conducted to create the financial plan. Reviews may also be triggered by material market, economic or political events, or by changes in client's financial situations (such as retirement, termination of employment, physical move, or inheritance). Each client will receive at least quarterly a written report that details the clients’ account which may come from the custodian. Clients are provided a one-time financial plan concerning their financial situation. After the presentation of the plan, there are no further reports. Clients may request additional plans or reports for a fee. Client Referrals and Other Compensation Knox Avenue Financial Corp. does not compensate any individual or firm for client referrals, nor does Knox Avenue Financial Corp. receive compensation for referrals made to other professional service providers. Financial Information Knox Avenue Financial Corp. is not required to provide financial information to our clients because we do not require or solicit the prepayment of more than $500 six or more months in advance. Item 10 Requirements for State-Registered Advisers Knox Avenue Financial Corp. is SEC registered, therefore there is nothing to be disclosed in this section. 13