Broadcasting of sporting competition commentary programs on television, pay television, the Internet, and via digital, cable and mobile services, not being educational programs; communication, telecommunication, transmission and datacasting services, including mobile services in relation to sporting competition commentary programs, not being educational programs; sporting competition commentary broadcasts by means of television, radio, satellite, cable and electronic diffusion, not being educational broadcasts; broadcast of television and radio sporting competition commentary programs, not being educational broadcasts; chat room and electronic bulletin board services; electronic messaging services; providing access to computer databases in relation to a social network; providing access to computer databases allowing users to Interact via websites; communication by and between computers, including via global computer networks including the Internet; electronic transmission of streamed and downloadable files, including audio and video files, via computer and other communications networks, all being files relating to sporting competition commentary and not related to education; providing on-line chat rooms, bulletin boards and community forums for the transmission of messages among computer users; music, video, audio, television and data streaming services relating to sporting competition commentary and not related to education; providing multiple user access to proprietary collections of information and content by means of global computer information networks; communication services by electronic means; communication services by television, radio and satellite relating to sporting competition commentary and not related to education; communication services for the transmission of data, images, voices and information relating to sporting competition commentary and not related to education; communication services over computer networks; communications between electronic devices, including over mobile networks; transmissions between electronic devices, including over mobile networks relating to sporting competition commentary and not related to education; electronic file transfer; electronic mail and message services; Internet portal services; Internet services provider services; providing access time to web sites; operation of television communications networks and systems for the broadcasting of sporting competition commentary and not related to education; providing access to computer networks and online computer databases; providing user access to search engines; information, support, assistance, consultancy and advisory services in relation to the foregoing; all of the foregoing services provided on-line, on the internet, via computer, via telephony or by any other means and via all forms of electronic transmission, including broadcast, narrowcast, multi-point, point-to point, free-to-air, pay and subscription television, satellite, datacasting and digital means, on-line communication, electronic transmission, broadcast, narrowcast, multi-point, point-to-point, satellite, free-to-air, pay and subscription television, datacasting and digital means and by email, digital and online messaging, and via social media

Production of sports podcasts, not being educational podcasts; publication of sports podcasts, not being educational podcasts; production of sports television and radio shows and video and audio material, including DVDs, not being educational shows or material; production of sports television programs and television content, including interactive television sports programs and sports television content, not being educational programs or content; production of online sports content, not being educational content; publication of online sports content, not being educational content; advisory services in relation to publishing, not being educational in nature; arranging, organising and conducting competitions, contests and tournaments for publishing purposes; competitions and contests provided by telephone, SMS, MMS and other communications technologies; conducting of competitions and contests by SMS, MMS and other communications technologies; conducting of phone-in competitions and contests; distribution of sports related audio recordings, films, radio programmes, sound recordings, television programs, television program content, videos and motion pictures, not being educational in nature, other than by transportation; editing of sports related audio recordings, films, radio programmes, sound recordings, television programs, television program content, videos and motion pictures and written text , not being educational in nature; electronic publishing; hire and rental of video recording apparatus, motion pictures, videos and DVDs; magazine publishing; motion picture and television studio services; news and current affairs programs; online publication of sports related journals, diaries and opinions, not being educational in nature; producing of sports shows and radio and television sports programs, not being educational in nature; publication and electronic publication of sports information, not being educational in nature, on global computer networks including the internet; publication of information on a wide range of sports topics, including electronic publication, publication online and on mobile devices not being educational information; publication of sports information, including on global computer networks including the internet, not being educational information; publication of multimedia material online relating to sports, not being educational material; publication of product reviews; publication of reviews and information about products and services; publishing, other than educational publishing; syndication of radio and television sports programs; television entertainment program distribution (other than transportation); television studio services; television viewing guide services; sports weblog (blog) services, other than for education; information, support, assistance, consultancy and advisory services in relation to the foregoing; all of the foregoing services provided on-line, on the internet, via computer, via telephony and in person or by any other means including publications and via all forms of electronic transmission, including broadcast, narrowcast, multi-point, point-to point, free-to-air, pay and subscription television, satellite, datacasting and digital means, and via all forms of hardcopy publishing, on-line communication, electronic transmission, broadcast, narrowcast, multi-point, point-to-point, satellite, free-to-air, pay and subscription television, datacasting and digital means and by email, digital and online messaging, and via social media

Sunglasses; goggles for sports; motorcycle goggles; motorcycle helmet visors; cases for eyeglasses and sunglasses; bags specially adapted for protective helmets; bicycle helmets; motor cycle helmets; crash helmets; removable lenses made of plastic films adapted for use with sports goggles and motorcycle helmet; lens protector films made of plastic adapted for use with sports goggles and motorcycle helmet visors

Beanies; gloves; hats; jackets; shirts; sweatshirts; t-shirts

Providing temporary accommodation [hotels, boarding houses]; cafe services; restaurants; self-service restaurant services; bar services; providing temporary accommodation; teahouse services; providing campground facilities; rental of meeting rooms; rental of chairs, tables, table linen, glassware

Metal working machines; welding machines; industrial robots; soldering machines; chip mounting machines; semiconductor manufacturing apparatus and machines; plasma washing machines and apparatus; electric arc welding machines and apparatus; metal cutting machines and apparatus by use of arc, gas or plasma; carbon rods for electric welding machines; electronic component placement machines and apparatus; electronic component insertion machines and apparatus; soldering paste printing machines and apparatus; micro soldering machines and apparatus; adhesive dispensing machines and apparatus for electronic component placement; electronic component feeding machines and apparatus; die bonding machines and apparatus; flip chip bonding machines and apparatus; dry etching machine's and apparatus for manufacturing semiconductors; laser metal processing machines and apparatus; laser metal processing machines utilizing carbon dioxide laser oscillators for soldering, jointing and processing; laser metal engraving machines; ultraviolet curing machines for use in the manufacture of semiconductors; electric power tools for metal working; electrically operated tools for crimping metal cables; fittings and attachments to the head of electric power tools for metal working; tool bits, drill sockets and drill tips for electric power tools for metal working; chucks for electric screwdrivers; blades for electric metal cutters; grinding machines; saws for metalworking machines; blades for electric power tools for metalworking; electrically-operated circular saws for metalworking; electrically operated reciprocating saws for metalworking; blades for electrically operated cutting machines, tools and apparatus for metalworking; adjusters for adjusting head attachments of electric power tools for metal working; carrying cases for electric power tools for metal working; tool belts for holding electric power tools for metal working; centrifugal blowers [machines] not for specific purposes; axial flow blowers [machines] not for specific purposes; elevators [lifts]; machines for lifting wall cabinets; lifting apparatus for lightings; car lifting installations; washing machines for household purposes; tubs as structural parts of washing machines for household purposes; dish washing machines for household purposes; compressors [machines] not for specific purposes; pumps; electric pumps; well pumps; electric water pumps for washing machines; electric mixing machines, for food, for household purposes; electric hand mixers for household purposes; electric mixing machines for household use, namely, electric food processors, electric coffee mills, electric juice extractors, electric juicers, electric meat grinders, electric tea leaf grinders, electric rice milling machines and electric ice crushers; electric blenders for household purposes; electric vacuum cleaners; electric floor polishers; dust collecting machines for industrial use; blowing machines; air suction machines; dust filters and bags for vacuum cleaners; electric vacuum cleaners for loose hair of pets; electric dust collecting machines for industrial use; loading-unloading machines and apparatus; pneumatic or hydraulic machines and instruments; vending machines; food peeling machines for commercial use; food cutting, chopping and slicing machines for commercial use; dynamo brushes; electric centrifugal fans; electric axial flow fans

Cameras; cases for cameras; electric flash lights for cameras; digital still cameras; mount adapter for digital cameras; MC (multi-coating) protector for digital cameras; filter for digital cameras; lens cap for digital cameras; body cap for digital cameras; viewfinder for digital cameras; microphones for use with digital cameras; shutter remote control for digital cameras; tripod adapter for digital cameras; zoom lever assist for digital cameras; camera bag for digital cameras; camera case for digital cameras; silicon jacket for digital cameras; body case for digital cameras; strap for digital camera; waterproof case for using digital cameras in water; coupler for digital cameras; AC adapter for digital camera; digital photo frame; batteries and cells; dry cells; rechargeable batteries; storage batteries; storage batteries for electric motorcycles; storage batteries for electric cars; cellular phone batteries; battery chargers; nickel cadmium batteries; nickel hydrogen batteries; lithium batteries; lithium, ion batteries; fuel cells; solar batteries; solar power generating apparatus; solar cell modules for electricity generation; converter of solar electricity; solar panels for electricity generation; apparatus for charging electric vehicles and plug-in hybrid electric vehicles; carbon rods for dry batteries; electric wiring apparatus; electric wiring devices with sensors; electrical connectors; switches; electric sockets; dimmer switches; time switches; automatic electric switching apparatus with sensors; magnetic switches; photo-electric switches; electrical switches; detection switches; operating switches; dimmer control (dimmer function switches); card operated switches; parts for electrical switches; switchboards; switch boxes; electrical conduits of metal; electricity conduits; flexible electrical conduits; floor ducts for housing electric cables; cable racks (electrical wires and cable laying materials); factory automation ducts (factory use power distribution ducts); ballasts for lighting; circuit breakers; magnetic contactors and starters; circuit protectors; thermal protectors, being electric components for use in overheat protection of electric circuit; earth leakage circuit breakers; power distributing boxes [electricity]; electric outlets; fixing frames for electric outlets; extension cords with multiple electric outlets; popup type electric floor outlets; electric floor outlets; electric floor wiring devices; electric undercarpet wiring installations; plugs (electrical); current converters; socket plates for covering socket outlet, antennas; aerials; distribution board cabinets capable of storing IT equipment; power control panels; electronic panels indicating attendance/non-attendance of office workers; terminals for television; fixtures for telephone wires; plug-in phone jacks; trolley ducts for electrical wires and cable; electrical adaptors; earth terminals; electric extension cords; modular jacks (connection for in-house LAN); protective covers for exposed wirings; monitoring televisions for use in video intercom systems; intercoms; gas leakage alarms; anti-theft warning apparatus; glass break detectors (anti-theft warning apparatus); thermic, ray detectors (human body warmth detectors alarms/burglar alarms); infrared detectors (infrared transparence block detectors/burglar alarms); electric radio door chimes; radio receiving/transmitting devices for fire alarms; fire alarms; fire control panels; fire detectors; fire alarm bells (sound equipment); electronic control units for fire and smoke prevention equipment; emergency fire alarm equipment; automated emergency notification equipment (notification equipment for fire alarms and intrusion); video monitoring systems (access control equipment/intrusion detection equipment); imaging sensors (person identification alarm equipment); face recognition equipment for access controls (access control equipment); iris recognition access control systems consisting of cameras and management servers; cameras with an iris recognition function; surveillance cameras; closed circuit video equipment systems comprised of security camera and lens, analog or digital recorders, monitors, video servers, matrix switches and control systems, housing and mount brackets, fiber optics; electric and electronic video surveillance installations; communication systems and surveillance systems using video cameras for apartments and condominium buildings: apparatus and instruments for remote monitoring, remote communication and/or remote controlling; communication and monitoring appliance for buildings; acoustic machines, apparatus and instruments; radios; cassette tape players/recorders; radio cassette recorders/players; portable cassette tape players/recorders; portable radio cassette players/recorders; IC (integrated circuit) memory and/or hard disc players/recorders; radio/compact disc players; portable audio players; MP3 (MPEG-1 Audio Layer-3) players; cases for portable audio players; speakers (audio equipment); stereo tuners; amplifiers; power amplifiers; power amplifiers for automotive audio system; microphones; slip mats for turntable for record players; IC (integrated circuit) recorders (voice recorders); digital sound processors; headphones; cordless headphones; earphones; stereo components; audio mixers; optical fiber cables; audio cables/video cables; wireless microphone system consisting of wireless microphones, wireless transmitters, wireless powered speaker, wireless receivers, wireless amplifiers, diversity tuners; digital multi equalizers; digital multi processors; car audio apparatus; audio-visual equipment for automotive audio-visual systems including radios, DVD players, CD players, televisions, displays, monitors for rearview camera systems; speakers for automotive audio systems; subwoofers for automotive audio-visual systems; cassette adaptors for use with portable audio players; audio cables for use with DVD/CD changer; audio visual machines, apparatus and instruments; television receivers; plasma television receivers; plasma displays; plasma display panels; stands for plasma display panels or plasma television receivers; wall mount bracket for plasma display panels or plasma television receivers; LCD television receivers; liquid crystal displays; liquid crystal displays for use with beauty care apparatus; liquid crystal display panels; LCD video monitors; wireless displays; organic light emitting displays; 3D (three dimensional) television apparatus; combined television receivers incorporating video disc/video tape players/recorders; video tuners; LCD (liquid crystal display) projectors; lenses for LCD (liquid crystal display) projectors; ceiling mount brackets for LCD (liquid crystal display) projectors; lamps for LCD (liquid crystal display) projectors; digital light processing video projectors; lenses for video projectors; video cassette recorders; video cassette players; camcorders; cables for camcorders; cases for camcorders; electric viewfinders for camcorders; waterproof covers for camcorders; AC (alternating current) adapters for camcorders; batteries for camcorders; shoulder straps for camcorders; filter for video cameras; shoe adapter for video cameras; DC light for video cameras; shoulder belt for video cameras; soft bag for video cameras; microphones for use with video cameras; cassette adapter for video cameras; tripod for cameras, digital HD (high definition) video cassette tape recorders; digital HD (high definition) video cassette tape players; DVD video recorders; DVD video players; digital video cassette recorders; digital video cassette players; digital video cassette camera recorders; all-in one DVD video cassette recorders; all-in one DVD video cassette players; video display terminals; color image large-scale display apparatus; cable television systems comprising set-top boxes; CATV digital set top boxes; audiovisual teaching apparatus, namely, computer hardware and software for displaying educational materials; electric optical display boards; multipurpose electric information display systems comprised of displays, projectors, media players, site controllers; camcorders for professional use, video recorders for professional use; computer hardware and software for DVD authoring systems; light emitting diode displays; in-vehicle camera apparatus; wireless security cameras (electric); wireless video camera monitoring apparatus (electric); video signal converters for network cameras; network camera controllers; servers for network cameras; outdoor wireless video camera monitoring apparatus with motion sensors and lights; switching device for live image production for use in broadcasting; real time graphic processors; digital audiovisual mixers; carrying handles for projectors; electronic publication [downloadable]; table racks for televisions; digital photograph players to be connected with television apparatus; video monitors; video switcher; video mixer; home theater systems; antennas for television receivers; video splitter; computer hardware and software for use in image recognition; three-dimensional eyeglasses; satellite receivers; optical disc drives; optical disc recorders; optical disc players; optical disc changers; optical disc cartridges (blank); optical disc players/recorders/drives and parts thereof; lens cleaning discs for optical disc players; optical pickups; communication machines and apparatus; telecommunication machines and apparatus; facsimile transceivers; telephones; cellular phones; smart phones; accessories for cellular phones; hands free kits for mobile-phones; IP (Internet protocol) telephones; cordless telephones; conference speakerphones; wireless speakerphones; telephone answering machines; private automatic branch switching systems; global positioning system receivers; radio telephones; multi-channel access radio systems; electric, traffic information displays; telecommunication apparatus for video teleconferencing; telecommunication apparatus for local area network; encoding and decoding apparatus; car navigation equipment; hand held navigation apparatus for assistance of travels; protection films for use on screens of navigation apparatus; remote controllers for navigation apparatus; stands for navigation apparatus; cables for navigation apparatus; visual/information distribution systems comprising management servers, operating terminals, controllers; digital broadcasting systems which consists of video cameras for digital broadcast, switchers, outside broadcast vans; multimedia learning systems consisting personal computers, audio-video recorders, and computer software; emergency call remote controllers; ON/OFF remote controllers; remote controllers for audio/visual machines; remote controllers for air conditioners; remote lighting control systems; receivers for wireless shutter open/close remote controllers (electrical automatic door open/close systems); transmitters for wireless shutter open/close remote controllers (electrical automatic door/close systems); remote controller transmitters/receivers; power supply adapters for use with portable electronic devices; road and traffic information receivers; radio receivers for receiving alert from the governmental crisis management systems; radio transmitters and receivers for use in search of lost pets; power distribution or control machines and apparatus; remote controls for lighting appliances; liquid level controllers [electric or electronic]; circuit controllers; power controllers; frequency controllers; remote control panels for lighting appliances; operation control panels for lifting device; lighting control panels; emergency broadcasting apparatus; sequencers (programmable logic controllers); computers; computer peripheral devices; tablet computers; mobile computers; hard disc drives; USB cables; MPU (micro processor unit) cooling fans; gateway apparatus for computer broadband network; image scanners; printers for computers; toner cartridges [empty] for computer printers; toner cartridges [empty] for multi-function printers for use with computers; digital photo printers; video printers for computers; video printers for digital cameras; video printers for camcorders; digital color photocopiers; automatic document feeders for multi-function printers for use with computers; multi- function printers for use with computers, namely, those which can be used as a printer, a scanner and a facsimile machine in one unit having network connectability; multi-function printers for use with computers; finishers for multi-function printers for use with computers; paper feeding stands for multi-function printers for use with computers; paper transporting units for multi-function printers for use with computers; hard disk drive units for multi- function printers for use with computers; memory boards for multi-function printers for use with computers; printed page counting software for multi-function printers for use with computers; digitized document distribution (to PC/mobiles) software for multi-function printers for use with computers; waste containers for toners for multi-function printers for use with computers; hardware and software for verifying stamps for multi-function printers for use with computers; accessibility kit for multi-function printers for use with computers; G3 communication units for multi-function printers for use with computers; Internet facsimile units for multi-function printers for use with computers; paper cassette units for multi-function printers for use with computers; catch trays for multi-function printers for use with computers; voice mail apparatus for multi-function printers for use with computers; RFID (radio frequency identification) reader/writer for multifunction printers for use with computers; LAN (local area network) boards for multi-function printers for use with computers; extension cassette for multi-function printers for use with computers; handset units for multi-function printers for use with computers; electronic blackboards; electronic whiteboards; PC cards; computer keyboards; floppy disk drives; card readers; card leaders/writers; bar code readers; bar code scanners; portable data processing computer terminals; terminal for POS (point of sales) systems; electronic calculators; network cameras; computer network routers; monitors [computer hardware]; wireless LAN (local area network) adaptors; power supply adaptors; SD (secure digital) memory data copy apparatus; network disk recorders; memory card camera recorders; memory card recorders; memory card drives; video encoder cards; port replicators; optical disc cartridges; electronic map [downloadable]; downloadable electronic data files for computer programs; computer software; computer programs for electronic map; computer programs (downloadable software]; computer software for programmable controllers for use in production lines; computer software for processing images and graphics; OCR (optical character recognition) computer software; OCR development computer software; computer software for use with medical and/or beauty care apparatus; computer systems for accepting, guiding and paging outpatients in hospital facilities; electronic devices for assisting communication of persons with disabilities; apparatus for remote monitoring of patients; computers for use in hospitals and clinics for management of medical affairs; electronic health record systems; computer systems for management and review of a patient medicinal records; intelligent security and surveillance systems; factory surveillance systems; computer hardware and software for use in long storage and backup of surveillance images; computer hardware and software for use in enterprise contents management system; computer hardware and software for use in web contents management system; computer hardware and software for use in documents management system; computer hardware and software for use in office administration systems; computer hardware and software for use in security systems for management of identification data; computer hardware and software to accelerate data processing for databases; full-text search engine computer software; remote access controlling systems relating to corporate computer network; disaster prevention wireless communication systems; computer hardware and software for use in newspaper distribution systems; computer hardware and software for use in data broadcast and electric program guide systems; digital audio broadcast system for in-building; OFDM (orthogonal frequency division multiplexing) modulators for in-building; computer hardware and software for use in electronic toll collection systems; computer hardware and software for use in traffic control systems; computer hardware and software for use in dam management systems; multimedia tablet computers; computer hardware and software for electronic medical charts; computer hardware and software for use in health insurance pharmacy; computer network hubs, switches and adapters; computer networking hardware; computer servers; blank external data storage media; blank video cassette tapes; head cleaning tapes for tape drives of audio and video tape recorders and players; blank D-VHS video cassette tapes; blank digital video cassette tapes; blank audio cassette tapes; blank floppy discs; blank optical discs; IC memory cards; SD (secure digital) memory cards; thermoluminescence dosimetry devices; dosimeters equipped with alarms; counters; thermometer, not for medical purposes; distortion meters; electric weighing scales that also measure body fat; weighing machines/scales; pedometers; apparatus for measuring calories burned during exercise; apparatus for measuring exercise intensity; operation hour meters; gas meters; ultrasonic gas meters; water meters; apparatus for measuring the numbers of bacteria in oral cavity; distant measuring apparatus; sensors (electronic parts); automatic sensing devices comprising lights; light emitting diodes; light emitting diode chips; light emitting diode packages; light emitting diode modules; LSI (large scale integration circuits); hybrid ICs (integrated circuits); microcomputers; halftone image data processors; semi-conductors; semiconductor memory devices; integrated circuits; semiconductor lasers; connectors [electricity]; electric/electronic display instruments; CCD (charge couple device) image sensors; MOS (metal-oxide semiconductor) image sensors; film capacitors; electric tuner units; high frequency apparatus; radio communication apparatus, namely, radio frequency front-end modules; RF (radio frequency) modulators; speaker components; power modules; DC/DC converters; inductors [coils]; condensers [capacitors]; power capacitors; diode; transistor, filter of electric signals being electrical/electronic components; noise filters (electronic parts); light modulators; optical transmission components; photo detectors; optical connectors; optical semiconductor elements; optical lenses, aspherical lenses; transformers; thermistors; varistors (surge absorbers); acousto-optic devices; electric resistors; potentiometers; trimmer potentiometers; thermal cutoffs; electric apparatus consisting of resistor array for interface circuits (resistance networks); electric apparatus consisting of capacitor array interface circuits (capacitance networks); electric apparatus consisting of resistor array and capacitor array for interface circuits (resistance/capacitance networks); encoders; magnetic resistive (magnetic resistant) elements; chip coils (electronic parts) for use in circuit boards; choke coils; touch panels; remote controls; duplexers; SAW (surface acoustic wave) devices; baluns (balanced to unbalanced transformer); electric power dividers; wireless communication modules/units; RF (radio frequency) modules; PLL (phase locked loop) synthesizer modules; bi-directional low-power wireless modules; bead cores for EMI (electromagnetic interference) filtering (electronic components); bead arrays for EMI (electromagnetic interference) filtering (electronic components); micro chip fuses; relays, electric; solenoids (electromagnetic coils); inverters for power supply; power supply units; inverters; inverters for power units; automatic time switches; high density wiring boards; printed wiring boards; circuit protectors; hinges for flip-type cellular phones; ion generators; ionization apparatus, not for the treatment of air; electric cooling fans for electronic machines and apparatus; electric cooling fans for telecommunication machine and apparatus; electric laser marking apparatus; electric laser markers; devices for alert of animal approaching using ultrasonic; portable power sources; direct current power supply units; uninterruptible electrical power supplies; PLC (power line communication) adapters; portable digital image magnification devices; temperature indicators for refrigerators; apparatus for measuring moisture content of the skin; microscopes; self-propelled electronic devices for guiding and directing people to different places, and software therefor, sold as a unit; self-propelled electronic devices for assisting users to make purchases in facilities, and software therefor, sold as a unit; self-propelled electronic devices for assisting delivering and retrieving of items; self-propelled electronic devices for assisting remote communication between users; switch units integrated with nurse call button, outlets, lights, to be installed at the hospital room bedheads; 3-D (three-dimensional) profilometers; C02 laser oscillators for soldering, jointing and processing; timers for use in factories; temperature regulators for use with industrial equipment; interface terminals [electricity]; image processing apparatus; appearance testers [not for medical use]; measuring or testing machines and instruments; rotary converters; phase modifiers; electric wires and cables; electronic machines, apparatus and their parts; thermometers, not for medical purposes; encoders; automatic switching appliances; switching devices for live image production; lamps for LCD (liquid crystal display) projectors

Alcoholic mixed drinks containing more than 1.15% of alcohol by volume; Cocktails (alcohol content of more than 1.15% (by volume)); Pre-mixed alcoholic beverages, other than beer-based; Drinks containing wine (wine predominating)

Beanies; gloves; hats; shirts; sweatshirts; t-shirts

Goggles for sports; motorcycle goggles

Chemicals used in industry; unprocessed artificial resins, unprocessed plastics; adhesives used in industry

Adhesives for stationery or household purposes

Medicines for human purposes; pharmaceutical preparations; biological preparations for medical purposes; dietetic substances adapted for medical use

Wholesale and retail services relating to consumer electronics, electrical goods and home appliances; advertising and business management and administration services; the provision of information and technical advisory services relating to the marketing, wholesale and retail of the above goods