000			00306nam a2200145Ia 4500
008			220615s9999 xx 000 0 und d
082			_bP K
100			_aP K GUPTA
245		0	_aINSURANCE AND RISK MANAGEMENT
250			_a2
260			_bHimalaya
260			_c2018
300			_a849
942			_cREF
999			_c69038 _d69038