<PAGE>


                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                            ------------------------
 
                                    FORM S-8
                             REGISTRATION STATEMENT
                                     UNDER
                           THE SECURITIES ACT OF 1933
                            ------------------------
 
                        METRO INFORMATION SERVICES, INC.
             (Exact name of Registrant as specified in its charter)
 
<TABLE>
<S>                                                             <C>
     VIRGINIA                                        54-111230
     (STATE OR OTHER JURISDICTION OF                 (I.R.S. EMPLOYER
     INCORPORATION OR ORGANIZATION)                  IDENTIFICATION NUMBER)

</TABLE>
 
                         REFLECTIONS II OFFICE BUILDING
                              200 GOLDEN OAK COURT
                         VIRGINIA BEACH, VIRGINIA 23452
                    (Address of principle executive offices)
                             
                     1997 OUTSIDE DIRECTOR STOCK OPTION PLAN
                             (Full title of the plan)
 
<TABLE>
<S>                                                 <C>
     Robert J. Eveleigh                              With copies to:
     Reflections II Office Building                  Stephen W. Burke, Esq.
     200 Golden Oak Court                            Clark & Stant, P.C.
     Virginia Beach, Virginia 23452                  900 One Columbus Center
     (757) 486-1900                                  Virginia Beach, Virginia 23462
                                                                      (757) 499-8800
</TABLE>
 
     (Name, address and telephone number,
            including area code, of agent for service)
     
                            ------------------------
 
                         CALCULATION OF REGISTRATION FEE
<TABLE>
<CAPTION>
_____________________________________________________________________________________
_____________________________________________________________________________________
TITLE OF SECURITIES   Amount     Proposed Maximum   Proposed Maximum     Amount of
      TO BE           to be     Offering Price per      Aggregate      Registration
    REGISTERED     Registered(1)     Share(2)       Offering Price(2)      Fee
____________________________________________________________________________________
<S>                   <C>        <C>               <C>                <C>

Common Stock $.01  50,000 shares     $18.3125         $915,625.00         $277.46
  par value 
_____________________________________________________________________________________
_____________________________________________________________________________________

</TABLE>
 
     (1) An undetermined number of additional shares may be issued if the
         anti-dilution provisions of the plan become operative.
 
     (2) Estimated solely for the purpose of calculating the registration 
         fee in accordance with Rules 457(c) and (h) under the Securities 
         Act of 1933 (the "Securities Act") on the basis of the average of 
         the high and low prices of the Common Stock as quoted on the Nasdaq 
         National Market on February 26, 1997.

 <PAGE>                        
                                     PART I
 
ITEM 1. PLAN INFORMATION.
 
     Not applicable.
 
ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.
 
     Not applicable.
 
                                    PART II
 
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
 
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
 
     Metro Information Services, Inc., a Virginia corporation (the "Company"),
hereby states that the following documents filed with the Securities and
Exchange Commission (the "Commission") are hereby incorporated or deemed to be
incorporated into this registration statement by reference as of their date of
filing with the Commission:
 
     (a)    The Company's latest prospectus filed with the Commission on 
January 29, 1997 pursuant to Rule 424(b) under the Securities Act that 
contains audited financial statements for the Company's latest fiscal year 
for which such statements have been filed;
 
     (b)    All other reports filed pursuant to Section 13(a) or 15(d) of the 
Securities and Exchange Act of 1934 (the "Exchange Act") since the end of the 
fiscal year covered by the prospectus referred to in (a) above; and
 
     (c)    The description of the Company's Common Stock contained in the 
Company's Registration Statement on Form 8-A filed with the Commission 
pursuant to the Exchange Act on January 22, 1997.
 
     All documents subsequently filed by the Company pursuant to Sections 
13(a), 13(c), 14 and 15(d) of the Exchange Act before the filing of a 
post-effective amendment to this registration statement indicating that all 
securities offered under this registration statement have been sold or 
deregistering all securities then remaining unsold also shall be deemed to be 
incorporated by reference in this registration statement and to be a part 
hereof from the date of filing of such documents.
 
     Any statement contained in a document incorporated or deemed to be 
incorporated by reference herein shall be deemed to be modified or superseded 
for purposes of this registration statement to the extent that a statement 
contained herein or in any other subsequently filed document which also is or 
is deemed to be incorporated by reference herein modifies or replaces such 
statement. Any statement so modified or superseded shall not be deemed, 
except as so modified or superseded, to constitute a part of this 
registration statement.

ITEM 4. DESCRIPTION OF SECURITIES.
 
     Not applicable.
 
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.
 
     Not applicable.
 
                                           2

<PAGE>

ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
 
     The Company's Articles of Incorporation (the "Articles") contain 
provisions that govern indemnification of the Company's directors, officers, 
agents and employees. These provisions enable the Company to indemnify these 
individuals to the fullest extent permitted by Virginia law. By law, Virginia 
corporations may indemnify any person who was or is a party to any proceeding 
by reason of the fact that the person is or was a director, officer, employee 
or agent of the corporation or is or was serving at the request of the 
corporation in any such capacity of another corporation or other entity, 
against liability incurred in connection with such proceeding, including any 
appeal thereof, if the individual acted in good faith and believed (i) in the 
case of conduct in the individual's official capacity with the Company, that 
the individual's conduct was in the best interests of the Company or (ii) in 
all other cases, that the individual's conduct was at least not opposed to 
the best interests of the Company. In addition, in the case of any criminal 
proceeding, the individual must not have had reasonable cause to believe his 
conduct was unlawful. Virginia law requires the Company to indemnify its 
directors and officers (and allows the Company to indemnify employees or 
agents) who entirely prevail in the defense of any proceeding to which they 
were a party because they are or were directors or officers (or employees or 
agents) of the Company. The indemnification authorized under Virginia law is 
not exclusive and is in addition to any other rights granted to officers and 
directors under the Articles or Bylaws of the Company. The Articles also 
provide for the advancement of expenses incurred by its directors, officers, 
agents and employees in connection with the defense of any action, suit or 
proceeding to which such a person is or was a party because such a person is 
or was a director, officer, agent or employee of the Company, on the receipt 
of an undertaking to repay such amount, if it is ultimately determined that 
such person is not entitled to indemnification. Virginia law permits the 
Company to purchase and maintain insurance or furnish similar protection on 
behalf of any officer or director against any liability asserted against the 
officer or director and incurred by the officer or director in such capacity, 
or arising out of the status, as an officer or director. This insurance 
protection is available under Virginia law whether the Company would have the 
power to indemnify the director or officer against such liability under 
Virginia law.
 
     Virginia law prohibits the Company from indemnifying directors and 
officers in connection with a proceeding by or in the right of the Company in 
which the director or officer was adjudged liable to the Company, although 
the court in which such action was brought may order indemnification of the 
director or officer to the extent of his reasonable expenses if it determines 
that the director or officer is entitled such indemnification. Virginia law 
also prohibits the Company from indemnifying directors or officers in 
connection with any other proceeding charging improper personal benefit to 
the director or officer (whether or not involving action in his official 
capacity) in which the director or officer was adjudged liable on the basis 
that personal benefit was improperly received by him.
 
     Under Virginia law and the Articles, directors and officers are not 
personally liable for monetary damages to the Company or any other person for 
acts or omissions in their capacity as a director or officer, except in 
certain limited circumstances such as certain violations of criminal law and 
transactions in which the director or officer derived an improper personal 
benefit. As a result, shareholders may be unable to recover monetary damages 
against directors and officers for actions taken by directors or officers 
that constitute negligence or gross negligence or that violate their 
fiduciary duties. Injunctive or other equitable relief may be available.
 
     The Company maintains liability insurance for its directors and officers.
 
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
 
     Not applicable.
 
ITEM 8. EXHIBITS.
 
  4.1    Amended and Restated Certificate of Incorporation of the Company.(1)

  4.2    Bylaws of the Company.(2)

  4.3    Form of Common Stock Certificate.(3)

  4.4    1997 Outside Director Stock Option Plan.(4)

                                       3

<PAGE>

  5.1    Opinion (including Consent) of Clark & Stant, P.C.

  23.1   Consent of Clark & Stant, P.C. (see Exhibit 5.1 hereto).

  23.2   Consent of KPMG Peat Marwick LLP.

---------------------

   (1)   Incorporated by reference to Exhibit 3.1 to Registrant's Registration
         Statement on Form S-1, as amended (Registration No. 333-16585).

   (2)   Incorporated by reference to Exhibit 3.2 to Registrant's Registration
         Statement on Form S-1, as amended (Registration No. 333-16585).

   (3)   Incorporated by reference to Exhibit 4.2 to Registrant's Registration
         Statement on Form S-1, as amended (Registration No. 333-16585).

   (4)   Incorporated by reference to Exhibit 10.3 to Registrant's Registration
         Statement on Form S-1, as amended (Registration No. 333-16585).

ITEM 9. UNDERTAKINGS.
 
     The Registrant hereby undertakes:

     (1) to file, during any period in which offers or sales are being made, 
a post-effective amendment to this registration statement to include any 
material information with respect to the plan of distribution not previously 
disclosed in this registration statement or any material change to such 
information in this registration statement;

     (2) that, for the purpose of determining any liability under the 
Securities Act, each such post-effective amendment shall be deemed to be a 
new registration statement relating to the securities offered therein, and 
the offering of such securities at that time shall be deemed to be the 
initial bona fide offering thereof;

     (3) to remove from registration by means of a post-effective amendment 
any of the securities being registered which remain unsold at the termination 
of the offering; and

     (4) that, for purposes of determining any liability under the Securities 
Act, each filing of the Registrant's annual report pursuant to Section 13(a) 
or Section 15(d) of the Exchange Act (and, where applicable, each filing of 
an employee benefit plan's annual report pursuant to Section 15(d) of the 
Exchange Act) that is incorporated by reference in this registration 
statement shall be deemed to be a new registration statement relating to the 
securities offered therein, and the offering of such securities at that time 
shall be deemed to be the initial bona fide offering thereof.
 
      
     Insofar as indemnification for liabilities arising under the Securities 
Act may be permitted to directors, officers and controlling persons of the 
Registrant pursuant to the provisions described in Item 6 or otherwise, the 
Registrant has been advised that in the opinion of the Commission such 
indemnification is against public policy as expressed in the Securities Act 
and is, therefore, unenforceable. In the event that a claim for 
indemnification against such liabilities (other than the payment by the 
Registrant of expenses incurred or paid by a director, officer or controlling 
person of the Registrant in the successful defense of any action, suit or 
proceeding) is asserted by such director, officer or controlling person in 
connection with the securities being registered, the Registrant will, unless 
in the opinion of its counsel the matter has been settled by controlling 
precedent, submit to a court of appropriate jurisdiction the question whether 
such indemnification by it is against public policy as expressed in the 
Securities Act and will be governed by the final adjudication of such issue.

                                       4

<PAGE>

                                   SIGNATURES
 
     Pursuant to the requirements of the Securities Act, the Company 
certifies that it has reasonable grounds to believe that it meets all of the 
requirements for filing on Form S-8 and has duly caused this registration 
statement to be signed on its behalf by the undersigned, thereunto duly 
authorized, in the City of Virginia Beach, Commonwealth of Virginia on the 
24th day of February, 1997.
 
                                METRO INFORMATION SERVICES, INC.

Date: 2/24/97                   BY: /s/ JOHN H. FAIN
                                    ________________________________________
                                    John H. Fain, Director, President
                                    and Chief Executive Officer

Date: 2/24/97                   BY: /s/ ANDREW J. DOWNING
                                    _________________________________________
                                    Andrew J. Downing, Director,
                                    Executive Vice President and Chief
                                    Operating Officer

Date: February 24, 1997         BY: /s/ ROBERT J. EVELEIGH
                                    _________________________________________
                                    Robert J. Eveleigh, Director,
                                    Treasurer, Chief Financial Officer
                                    and Vice President of Finance
 
                                       5
[{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 15610}]
{"company-data": {"conformed-name": "METRO INFORMATION SERVICES INC", "cik": "0001026965", "assigned-sic": "7370", "irs-number": "541112301", "state-of-incorporation": "VA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-22751", "film-number": "97550430"}, "business-address": {"street1": "200 GOLDEN OAK COURT", "city": "VIRGINIA BEACH", "state": "VA", "zip": "23452", "phone": "7574861900"}}
SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                            ------------------------
 
                                    FORM S-8
                             REGISTRATION STATEMENT
                                     UNDER
                           THE SECURITIES ACT OF 1933
                            ------------------------
 
                        METRO INFORMATION SERVICES, INC.
             (Exact name of Registrant as specified in its charter)
VIRGINIA                                        54-111230
     (STATE OR OTHER JURISDICTION OF                 (I.R.S. EMPLOYER
     INCORPORATION OR ORGANIZATION)                  IDENTIFICATION NUMBER)
REFLECTIONS II OFFICE BUILDING
                              200 GOLDEN OAK COURT
                         VIRGINIA BEACH, VIRGINIA 23452
                    (Address of principle executive offices)
                             
                     1997 OUTSIDE DIRECTOR STOCK OPTION PLAN
                             (Full title of the plan)
Robert J. Eveleigh                              With copies to:
     Reflections II Office Building                  Stephen W. Burke, Esq.
     200 Golden Oak Court                            Clark & Stant, P.C.
     Virginia Beach, Virginia 23452                  900 One Columbus Center
     (757) 486-1900                                  Virginia Beach, Virginia 23462
                                                                      (757) 499-8800
(Name, address and telephone number,
            including area code, of agent for service)
     
                            ------------------------
 
                         CALCULATION OF REGISTRATION FEE
_____________________________________________________________________________________
_____________________________________________________________________________________
TITLE OF SECURITIES   Amount     Proposed Maximum   Proposed Maximum     Amount of
      TO BE           to be     Offering Price per      Aggregate      Registration
    REGISTERED     Registered(1)     Share(2)       Offering Price(2)      Fee
____________________________________________________________________________________
Common Stock $.01  50,000 shares     $18.3125         $915,625.00         $277.46
  par value 
_____________________________________________________________________________________
_____________________________________________________________________________________
(1) An undetermined number of additional shares may be issued if the
         anti-dilution provisions of the plan become operative.
 
     (2) Estimated solely for the purpose of calculating the registration 
         fee in accordance with Rules 457(c) and (h) under the Securities 
         Act of 1933 (the "Securities Act") on the basis of the average of 
         the high and low prices of the Common Stock as quoted on the Nasdaq 
         National Market on February 26, 1997.
PART I
 
ITEM 1. PLAN INFORMATION.
 
     Not applicable.
 
ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.
 
     Not applicable.
 
                                    PART II
 
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
 
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
 
     Metro Information Services, Inc., a Virginia corporation (the "Company"),
hereby states that the following documents filed with the Securities and
Exchange Commission (the "Commission") are hereby incorporated or deemed to be
incorporated into this registration statement by reference as of their date of
filing with the Commission:
 
     (a)    The Company's latest prospectus filed with the Commission on 
January 29, 1997 pursuant to Rule 424(b) under the Securities Act that 
contains audited financial statements for the Company's latest fiscal year 
for which such statements have been filed;
 
     (b)    All other reports filed pursuant to Section 13(a) or 15(d) of the 
Securities and Exchange Act of 1934 (the "Exchange Act") since the end of the 
fiscal year covered by the prospectus referred to in (a) above; and
 
     (c)    The description of the Company's Common Stock contained in the 
Company's Registration Statement on Form 8-A filed with the Commission 
pursuant to the Exchange Act on January 22, 1997.
 
     All documents subsequently filed by the Company pursuant to Sections 
13(a), 13(c), 14 and 15(d) of the Exchange Act before the filing of a 
post-effective amendment to this registration statement indicating that all 
securities offered under this registration statement have been sold or 
deregistering all securities then remaining unsold also shall be deemed to be 
incorporated by reference in this registration statement and to be a part 
hereof from the date of filing of such documents.
 
     Any statement contained in a document incorporated or deemed to be 
incorporated by reference herein shall be deemed to be modified or superseded 
for purposes of this registration statement to the extent that a statement 
contained herein or in any other subsequently filed document which also is or 
is deemed to be incorporated by reference herein modifies or replaces such 
statement. Any statement so modified or superseded shall not be deemed, 
except as so modified or superseded, to constitute a part of this 
registration statement.

ITEM 4. DESCRIPTION OF SECURITIES.
 
     Not applicable.
 
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.
 
     Not applicable.
 
                                           2
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
 
     The Company's Articles of Incorporation (the "Articles") contain 
provisions that govern indemnification of the Company's directors, officers, 
agents and employees. These provisions enable the Company to indemnify these 
individuals to the fullest extent permitted by Virginia law. By law, Virginia 
corporations may indemnify any person who was or is a party to any proceeding 
by reason of the fact that the person is or was a director, officer, employee 
or agent of the corporation or is or was serving at the request of the 
corporation in any such capacity of another corporation or other entity, 
against liability incurred in connection with such proceeding, including any 
appeal thereof, if the individual acted in good faith and believed (i) in the 
case of conduct in the individual's official capacity with the Company, that 
the individual's conduct was in the best interests of the Company or (ii) in 
all other cases, that the individual's conduct was at least not opposed to 
the best interests of the Company. In addition, in the case of any criminal 
proceeding, the individual must not have had reasonable cause to believe his 
conduct was unlawful. Virginia law requires the Company to indemnify its 
directors and officers (and allows the Company to indemnify employees or 
agents) who entirely prevail in the defense of any proceeding to which they 
were a party because they are or were directors or officers (or employees or 
agents) of the Company. The indemnification authorized under Virginia law is 
not exclusive and is in addition to any other rights granted to officers and 
directors under the Articles or Bylaws of the Company. The Articles also 
provide for the advancement of expenses incurred by its directors, officers, 
agents and employees in connection with the defense of any action, suit or 
proceeding to which such a person is or was a party because such a person is 
or was a director, officer, agent or employee of the Company, on the receipt 
of an undertaking to repay such amount, if it is ultimately determined that 
such person is not entitled to indemnification. Virginia law permits the 
Company to purchase and maintain insurance or furnish similar protection on 
behalf of any officer or director against any liability asserted against the 
officer or director and incurred by the officer or director in such capacity, 
or arising out of the status, as an officer or director. This insurance 
protection is available under Virginia law whether the Company would have the 
power to indemnify the director or officer against such liability under 
Virginia law.
 
     Virginia law prohibits the Company from indemnifying directors and 
officers in connection with a proceeding by or in the right of the Company in 
which the director or officer was adjudged liable to the Company, although 
the court in which such action was brought may order indemnification of the 
director or officer to the extent of his reasonable expenses if it determines 
that the director or officer is entitled such indemnification. Virginia law 
also prohibits the Company from indemnifying directors or officers in 
connection with any other proceeding charging improper personal benefit to 
the director or officer (whether or not involving action in his official 
capacity) in which the director or officer was adjudged liable on the basis 
that personal benefit was improperly received by him.
 
     Under Virginia law and the Articles, directors and officers are not 
personally liable for monetary damages to the Company or any other person for 
acts or omissions in their capacity as a director or officer, except in 
certain limited circumstances such as certain violations of criminal law and 
transactions in which the director or officer derived an improper personal 
benefit. As a result, shareholders may be unable to recover monetary damages 
against directors and officers for actions taken by directors or officers 
that constitute negligence or gross negligence or that violate their 
fiduciary duties. Injunctive or other equitable relief may be available.
 
     The Company maintains liability insurance for its directors and officers.
 
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
 
     Not applicable.
 
ITEM 8. EXHIBITS.
 
  4.1    Amended and Restated Certificate of Incorporation of the Company.(1)

  4.2    Bylaws of the Company.(2)

  4.3    Form of Common Stock Certificate.(3)

  4.4    1997 Outside Director Stock Option Plan.(4)

                                       3
5.1    Opinion (including Consent) of Clark & Stant, P.C.

  23.1   Consent of Clark & Stant, P.C. (see Exhibit 5.1 hereto).

  23.2   Consent of KPMG Peat Marwick LLP.

---------------------

   (1)   Incorporated by reference to Exhibit 3.1 to Registrant's Registration
         Statement on Form S-1, as amended (Registration No. 333-16585).

   (2)   Incorporated by reference to Exhibit 3.2 to Registrant's Registration
         Statement on Form S-1, as amended (Registration No. 333-16585).

   (3)   Incorporated by reference to Exhibit 4.2 to Registrant's Registration
         Statement on Form S-1, as amended (Registration No. 333-16585).

   (4)   Incorporated by reference to Exhibit 10.3 to Registrant's Registration
         Statement on Form S-1, as amended (Registration No. 333-16585).

ITEM 9. UNDERTAKINGS.
 
     The Registrant hereby undertakes:

     (1) to file, during any period in which offers or sales are being made, 
a post-effective amendment to this registration statement to include any 
material information with respect to the plan of distribution not previously 
disclosed in this registration statement or any material change to such 
information in this registration statement;

     (2) that, for the purpose of determining any liability under the 
Securities Act, each such post-effective amendment shall be deemed to be a 
new registration statement relating to the securities offered therein, and 
the offering of such securities at that time shall be deemed to be the 
initial bona fide offering thereof;

     (3) to remove from registration by means of a post-effective amendment 
any of the securities being registered which remain unsold at the termination 
of the offering; and

     (4) that, for purposes of determining any liability under the Securities 
Act, each filing of the Registrant's annual report pursuant to Section 13(a) 
or Section 15(d) of the Exchange Act (and, where applicable, each filing of 
an employee benefit plan's annual report pursuant to Section 15(d) of the 
Exchange Act) that is incorporated by reference in this registration 
statement shall be deemed to be a new registration statement relating to the 
securities offered therein, and the offering of such securities at that time 
shall be deemed to be the initial bona fide offering thereof.
 
      
     Insofar as indemnification for liabilities arising under the Securities 
Act may be permitted to directors, officers and controlling persons of the 
Registrant pursuant to the provisions described in Item 6 or otherwise, the 
Registrant has been advised that in the opinion of the Commission such 
indemnification is against public policy as expressed in the Securities Act 
and is, therefore, unenforceable. In the event that a claim for 
indemnification against such liabilities (other than the payment by the 
Registrant of expenses incurred or paid by a director, officer or controlling 
person of the Registrant in the successful defense of any action, suit or 
proceeding) is asserted by such director, officer or controlling person in 
connection with the securities being registered, the Registrant will, unless 
in the opinion of its counsel the matter has been settled by controlling 
precedent, submit to a court of appropriate jurisdiction the question whether 
such indemnification by it is against public policy as expressed in the 
Securities Act and will be governed by the final adjudication of such issue.

                                       4
SIGNATURES
 
     Pursuant to the requirements of the Securities Act, the Company 
certifies that it has reasonable grounds to believe that it meets all of the 
requirements for filing on Form S-8 and has duly caused this registration 
statement to be signed on its behalf by the undersigned, thereunto duly 
authorized, in the City of Virginia Beach, Commonwealth of Virginia on the 
24th day of February, 1997.
 
                                METRO INFORMATION SERVICES, INC.

Date: 2/24/97                   BY: /s/ JOHN H. FAIN
                                    ________________________________________
                                    John H. Fain, Director, President
                                    and Chief Executive Officer

Date: 2/24/97                   BY: /s/ ANDREW J. DOWNING
                                    _________________________________________
                                    Andrew J. Downing, Director,
                                    Executive Vice President and Chief
                                    Operating Officer

Date: February 24, 1997         BY: /s/ ROBERT J. EVELEIGH
                                    _________________________________________
                                    Robert J. Eveleigh, Director,
                                    Treasurer, Chief Financial Officer
                                    and Vice President of Finance
 
                                       5