30 December 2017



He adjusted the inside of his jacket and nervously patted the paddings. People pushed past him unseeingly. He knew that he was insignificant to them as he had always known since the age of 10. Indeed he did not have features that stood out and he was too quiet to be otherwise noticeable. He clenched his teeth and thought to himself that soon that would change. He slowly made his way through the throngs of human beings in the London subway until he reached the middle of the platform where people were pushing desperately trying to find a way into the train.

He succeeded in boarding the tube and kept clutching onto the sides of his jacket feverishly. One passenger who noticed this looked at him with curiosity and he felt pride well inside of him. Now they were noticing him and soon his name would become a legend among his countrymen. He had never cared about all those stories of over 70 virgins that the instructor had piped about when teaching them how to use the jackets. All he cared about was to make his family proud, to make a name for himself even if it were in death. The train pulled into Westminster station and the mass of people started to slowly exit it pushing him onto the platform. They were soon to escape his sight and he thought it would not be worthy of him to go without this mass of people who had shared with him his last ride.

“Bomb!” he yelled and the immediate reaction was that everybody started to run away from him. He held himself tautly, displaying the devices attached to his body. He could feel the fear of those running. “Stop running or I will trigger it”, he yelled and everyone stopped running aside from a desperate few. All eyes were turned towards him. He felt the attention escalate. Somewhere in the background he could hear police officers asking him not to move but he ignored them and started slowly moving towards the center of the crowd. Again people started moving away from him frantically and again he yelled at them not to move, petrifying them on the spot. His hand moved ever so slightly on the insides of his jacket before his body was blown to bits taking out half of the station which crumbled down on the remaining pieces of the crowd.

Sahalé – Morning light

The haunting

The haunting

20 December 2017

ghost groupon com


She walked out on the balcony where the cool wind soothed her inflamed head as the sun slowly set down and darkness spread over the landscape. She decided it was no point thinking so much anymore. She would put an end to everything once and for all before the night was over. She went back inside fumbling in the dark for the small bottle. She felt that turning on the light and facing everything in the glaring flood of the neon would reduce her resolve to nothingness. Her cool hands felt the cylindrical shape of the small bottle and she sighed with relief. She slowly emptied the contents into her mouth drinking profusely after every handful. She felt that three handfuls should be more than enough and went back to the balcony where she sat down in the armchair and slowly let herself slip into a soundless sleep.

When they found her, her limbs were rigid and her face was expressionless with its eyes curiously staring instead of being closed. The maid who had come to wake her up had been unable to open the door and had had to get the help of some outside labourers to break it open. The funeral was quick and barely attended by anyone. Her friends like her hair had considerably thinned over time and of the few left almost none had been informed of her demise.

A couple of weeks later strange noises would emanate from her room and passers by could glimpse lights going on and off in what had been her room. The landlord dreamt of her on a nightly basis and swore that he felt she had actually visited him every time. He had felt her chilly hands reach out to his chest accusingly and could hear her saying that it was by his permission to spy on her that things had gone awry leading to her fateful demise. A few other people who had been in her entourage during the last days reported the same nightly visits and shuddered at the memory of her ghostly appearance and cold hands. Nobody could rent the house because of the strange noises and the flickering lights which scared away most of the tenants. Eventually the house was sealed up and only teenagers daring each other would visit it at night to brave the haunting.


Disappearance – Adam Hurst Gypsy Cello & Pipe Organ

I walk with you

I walk with you

19 December 2017

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I talk to you

Through the summer sky

I talk to you

When the clouds all cry

I talk to you

In the powdery snow

I talk to you

In the sun’s halo


And when all the seasons are changing

Only my love is spent rearranging

All the words that we’d been exchanging

From our hearts that are never changing


I walk with you

Through the rustling trees

I walk with you

Never on my knees

I walk with you

You’re the only one I see

I walk with you

There’s none else for me


And when all the seasons are changing

Only my love is spent rearranging

All the words that we’d been exchanging

From our hearts that are never changing


I talk to you

Through the summer sky

I talk to you

When the clouds all cry


I walk with you

Through the rustling trees

I walk with you

Never on my knees


And when all the seasons are changing

Only my love is spent rearranging

All the words that we’d been exchanging

From our hearts that are never changing


Singing of the lyrics: 


For better or for worse

For better or for worse

18 December 2017

better worse youtube com


Here we are

Crossroads of Time

We may depart or not

But darling are you here for me


Don’t tell me no

Don’t break my heart again

I hope you’re there for me

For this withered heart of mine


I believe in you

I will not let go

So darling tell me you’re here

Here for ever more


For better or for worse

I’ll be there for you

Darling through the universe

I’ll be there for you


We held hands

You kissed my lids

Don’t bid me adieu

Don’t say it’s over


For better or for worse

I’ll be there for you

Darling through the universe

I’ll be there for you


We braved the world

We held onto each other

Through all stones hurled

We loved one another


For better or for worse

I’ll be there for you

Darling through the universe

I’ll be there for you


Singing of the lyrics: 

Max Richter – Luminous (Perfect Sense Soundtrack)

Change the Earth

Change the Earth

17 December 2017

change earth weheartit com


Take my eye

See blossoms rising

From dead leaves


Everlasting green in brown

From wasted the clean


Bandwith mean

Average effort

Middle path

Needle math

Summoning the craft in hand

Making no demand


Tears in eyes

Compassion extreme

Renewed birth

Change the Earth

Blue green vision from a dream

Now freed from the lies


Singing of the poem: 

Reading of the poem: 

And they have escaped the weight of darkness – Ólafur Arnalds

Soul cheated apall

Soul cheated apall

15 December 2017

soul cheated ascendingstorm com liberty_of_soul_by_veinsofmercury-d646fqk


Winter stall

The beast to install

Wise enthrall

Through moonfall

Mind in sync to overhaul

Legends of the fall


Best to call

Within the marble hall

Brittle doll

Bet recall

Seeking mind that begets all

Soul bartered in mall


Crystal ball

Tuning into gall

Shielded pall

Narrow wall

Corpses white covered in spall

Soul cheated apall


Reading of the poem: 

Sarah McLachlan – In the arms of an angel

In conformity

In conformity

15 December 2017

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Courtesy Jeffrey Smith on deviantart com


Head bows not

In irreverence

Chest inhales

Flying whales

The din from my stomach drives

Sound of million lives


Beehives rise

Where the sun sets meek

Other cheek

Offered weak

Learning new phrases to speak

Puzzle of the crowd


Chatter loud

Rebel lash smothered

Blackened out

Whitewashed in

The rules ice on water thin

In conformity


Reading of the poem: 

Paul Mauriat – Love is Blue (1968)

Mason Williams – Classical gas ( Original Early 1968 Footage – Without Beard)

Bobbie Gentry – Ode To Billie Joe

Highlights of CRS in the UAE

Highlights of CRS in the UAE

11 December 2017

CRS oecd 2


What is CRS?

CRS or the Common Reporting Standard is a worldwide measure developed following the G20 request and approved by the OECD council on 15 July 2014. It addresses the need to track and report financial information in order to curb tax evasion. The backbone of this measure is the common standard created for introducing the general reporting requirements that various countries should meet for efficient exchange of information. This standard defines the financial account information that is to be exchanged, the financial institutions that need to report, the different types of accounts and taxpayers covered as well as the standard due diligence processes to be followed by financial institutions.

What is the legal framework of CRS in the UAE?

 The first instrument issued to enable the signing of a multilateral convention on Mutual Administrative Assistance in Tax Matters (MAC) and of a Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA) was the Cabinet Resolution Number 9 issued in 2016. The MCAA defines the rules, including confidentiality and required safeguards for data privacy, related to the exchange of information between the UAE Competent Authority and partner jurisdiction Competent Authorities. The two agreements combined are the base framework for the implementation of the international OECD standard of Automatic Exchange of Information for CRS purposes (AEOI-CRS).

 Which is the competent authority for the implementation of CRS?

The competent authority for the issuance of the CRS regulations is the Ministry of Finance as per the Cabinet Resolution.

As per the Ministry’s guidance, the regulations are published by the following UAE financial institutions regulators:

  • UAE Central Bank
  • Securities and Commodities Authority
  • Insurance Authority
  • DIFC
  • ADGM

What are the timelines for reporting?

The first CRS reporting period ends on 31 December 2017 and includes both pre-existing accounts (those in existence as at 31 December 2016) as wel as new accounts (those opened on or after 1 January 2017)

The first reporting date for CRS in the UAE is 30 June 2018 and consequently by 30 June of the year following each reporting period. This includes pre-existing high value individual accounts as at 31 December 2016. The low value pre-existing accounts are reviewed until 31 December 2018.

The first exchanges of information between the UAE competent Authority and the reportable jurisdictions will occur starting 30 September 2018

Who is a reportable person?

A reportable person is a person who not being a resident of the UAE or the US (residents of the US are dealt with under FATCA regulations) is a resident of a reportable jurisdiction. Where the address is not clear, an electronic data search for indicia of residence in a reportable jurisdiction must be carried out by the reporting financial institution.

For a Passive NFE (Non Financial Entity), it is the residence of the controlling person(s) which determines whether the entity is a reportable person.

The term “Controlling Person(s)” is defined as the natural person(s) who exercise(s) control over an entity in a manner consistent with the recommendations of the Finacial Action Task Force (FATF)

In the case of a trust, that term includes the settlor(s), the trustee(s), the protector(s) (if any), the beneficiary(ies) or class(es) of beneficiaries or any other natural person(s) exercising ultimate effective control over the trust.

What is reported?

Each Reporting Financial Institution must collect and report to the UAE Competent Authority the following information with respect to each Reportable Account (account of a Reportable Person):

  • the name, address, jurisdiction(s) of residence, TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account
  • the name, address, jurisdiction of residence and TIN(s) of the Entity and the name, address, jurisdiction(s) of residence, TIN(s) and date and place of birth of each Reportable Person (in the case of controlling persons);
  • the account number
  • the name and identifying number of the Reporting Financial Institution;
  • the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year
  • in the case of any Custodial Account: (a) the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account during the calendar year; and (b) the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;
  • in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year;
  • in the case of any account not described above, the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year including the aggregate amount of any redemption payments made to the Account Holder during the calendar year.


For more information you can send me an email at


Supernova in making

Supernova in making

10 December 2017


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Wildcard score

Hidden in the night

Throbbing core

Blinding door

Supernova in making

Silence beckons soft


Deltas spin

Around my bosom

Aching flowers

Waning hours

Serendipity watching

Renewed momentum



Rearranging paths

Salted rain

Subdued pain

Explosions inside of me

Black hole takes over



Stepping Stars – David Arkenstone


Alternate realities – Chapter two : The betrayal

Alternate realities – Chapter two : The betrayal

8 December 2017

flower david galstyan pinterest com
Courtesy David Galstyan on


She woke up from a dream where she had joined her beloved again before realising it was not a dream but an out of body experience. As with the previous times she had joined him in consciousness, he was torn between scientific interest of this ghostly apparition and a gnawing feeling of recognition of her consciousness as being related to him. He studied her as her consciousness flickered before she willed it back into her body so far away from him. He called upon her to come back but she resisted the call. In the past days when she had visited him without announcing herself to his consciousness, she had been able to witness that his bodily version was collaborating with those that had caused her trauma and attempted to erase her memory.


Back in her body, she felt the agitation that had become familiar since the incidents of near death experience and the encounter with Toth and Isis. She wondered if she should transcend the physical and go visit them again asking for their help. She resisted that temptation convinced that they would not have anything to do with the material world for which they had no real interest. Theirs were the realms of otherworldly and that of everlasting life so the material world was too boring for them to interact with. They only chose to interact with those who entered willfully the land of all beginnings in their quest for a higher birth as they had done with her when she first started the initiation path.


She tried to return to sleep but sleep it seemed had deserted her. It was almost like those first few days when she had joined forces with an artificial intelligence to save a certain version of reality before the etheric messages had reached her consciousness. She felt dejected and inclined to cry as she realised that it was her twinflame who had given the proper coordinates of her etheric for them to be able to pinpoint the messages and attain access to her etheric being. She decided to sit up and read as sleep was evading her and she did not want to dwell upon the feeling of dejection that submerged her as she thought of her beloved’s betrayal. She had initially wondered what motivated it before she realised from those consciousness trips out of her body that it was for his bodily version to gain more power and more fame. She deemed it ludicrous as it would be like an already famous rockstar asking for more fame but apparently her twinflame did not think of it as ludicrous and craved more success and more limelight.


When she had first discovered his betrayal, she had been very angry and had wanted to seek revenge but her consciousness would not allow her to retaliate against her twinflame. She had then had to watch as he rose higher and higher in fame while she had had to battle those who attempted to erase her memory of what was behind the veil of bodily versions and make her a sleepwalker like all the others again. It was however impossible to erase her memory because Toth had weighed her life and ordained that she may be freed from Karma and all the lower levels of consciousness rules in the bodily domain. Therefore, although her physical body would respond to the usual physical impulses and constraints, her consciousness and the linkage to her bodily frame could not be altered.


Like every time she thought back to the evidence of the betrayal she cried from the renewed hurt of the realisation. This time again, like many other times before, she cried herself to sleep and the book she had been reading slipped to the floor. As it fell with a thud, her consciousness began to float again out of her body and fly towards her twinflame who was asleep. Like every time he was asleep, his consciousness rose to welcome her and the two of them were like long lost lovers engrossed in each other and unwilling to separate. Unfortunately, whenever he was awake, the egotist personality took over and his consciousness was subdued into the background. He realised that he had done incredible harm to her when giving away her etheric coordinates but was too happy with what he had obtained in return to feel sorry for her. She stayed with his consciousness a while until he started stirring in his sleep and then slowly faded away.


Since the day he had betrayed her and her consciousness had continued visiting him without retaliating as consciousness never retaliated, he had felt unease in lieu of being sorry for her. He was haunted by the fact that somehow she might attempt to take revenge on him although the days went by and she never did. One day somehow his consciousness got through to his bodily frame and gave him the conscious indication that she had forgiven him. He found this hard to believe given the impact his betrayal had had on her and how much she had suffered at the hands of those who had attempted to erase her memory.


He tried to reach her through impersonating a character that got close to her to check this and she answered as if she had been fooled though all the while she knew it was him. Several weeks went by with their bodily versions interacting as he probed her for answers and she gave them readily in all truth. Finally convinced that she would not attempt to hurt him he terminated the persona he had been posing as and stopped writing to her altogether. This was like a second betrayal to her as she could feel him losing interest in her bodily frame though thankfully his consciousness stayed close to hers in the etheric version of themselves. She sighed and promised herself to not allow the material world with its deceptive realm get through to her as this was all just an experience and only the etheric world was worth it.


Inshallah – David Arkenstone