On the Celsius scale, the freezing and boiling points of water are precisly 100 degrees apart, thus the unit of Fahrenheit scale, is 5/9 of a degree Celsius. Negative 40 degrees Fahrenheit (-40 F) is equal to negative 40 degrees Celsius (-40 C).
What are SEPA Transfers? SEPA (or the Single Euro Payments Area) is the new format for cross-border Euro bank transfers. SEPA aims to make cross-border Euro transfers within this area equivalent to a domestic transfer within your own country. SEPA is made up of the Eurozone, countries within the EU and a few other countries which also support Euro bank transfers. The full list can be found here.
An SEP is a retirement plan established by employers, including self-employed individuals (sole proprietorships or partnerships). The SEP is an IRA-based plan to which employers may make tax-deductible contributions on behalf of eligible employees, including the business owner. The employer is allowed a tax deduction for plan contributions, which are made to each eligible employee's SEP IRA on a discretionary basis. (For background reading, see What is the difference between a Roth, SEP and Traditional IRA?) Employees do not pay taxes on SEP contributions. However, distribution of these amounts, plus any earnings are taxed An employee (including the business owner) who is eligible to participate in his or her employer's SEP plan must establish a Traditional IRA to which the employer will deposit SEP contributions.