Please see www.pwc.com/structure for further details. About the Income taxes guide & Full guide PDF. It is for your own use only - do not redistribute. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. Use Viewpointto access the latest news, PwC guidance, webcasts, research materials and full text of the authoritative accounting standards. Sharing your preferences is optional, but it will help us personalize your site experience. References to other guides are indicated by the applicable guide abbreviation followed by the specific section number. The IRT also ensured that expenses for masks and COVID-19 RTK Antigen tests were covered under PwCs medical claims to assist PwC staff in staying safe during the pandemic. This content is copyright protected. Today, Jo is bringing this extensive experience to her role as Director for PwC's global Centre for Transformative Leadership. Consequently, the call for mandatory climate-related disclosures has gained momentum. We started several initiatives to support and encourage our people to get vaccinated. See the, If the criteria referenced above are met with respect to EGC status of the SPAC, the target company, and post-merger entity, the financial statements of a target company with a December 31 fiscal year end could reflect the adoption of, Other areas that may present complexities when preparing the financial statements to be included in a proxy or Form S-4/proxy statement include: different year ends for the SPAC and the target company; multiple target companies being acquired by the SPAC in the transaction; and the acquisition of a division or business that results in the need for carve-out financial statements. Their response to urgent issues such as climate change, the pandemic, rising interest and inflation rates is under scrutiny, and expectations are increasing. Appropriate financial statement presentation and disclosure is key to achieving the objectives of financial reporting, including providing decision-useful information to investors, lenders, creditors, and other stakeholders. Our 2016 report shares how we served our purpose - 'Building trust and solving important problems' through our corporate sustainability efforts as a responsible We help you understand which areas pose the greatest sustainability and climate change risks to your business, form strategies to address them, and support you Corporate Sustainability Lead, PwC Malaysia. 2017 Hes participated in major international competitions and was the former team leader of the Japanese mens national team that won a silver medal at Tokyo Paralympics.Currently, he is the executive director for the Japan Wheelchair Basketball Federation. (a) Statutory Audit : Preparation of audit report and financial statements in compliance with Accounting Standards and Companies Act, Payments of statutory dues, stock reconciliation and bank reconciliation and physical verification of cash, stock-in-trade and fixed assets (b) Deloitte is one of the Big 4 accounting firms worldwide. The SPAC qualifies as an EGC and the target company would qualify as an EGC if evaluated separately. Private company accounting alternatives adopted by the Private Company Counsel (PCC alternatives) are not permitted. flexCare to assist family members in receiving their vaccination. Challenges that an entity faces as a result of rising . Prices subject to change without notice. If a SPAC has (1) not yet filed its first Form 10-K or updated its annual financial statements to include an additional year in the proxy or Form S-4/proxy and (2) the SPAC qualifies as an EGC and the target company would qualify as an EGC if evaluated separately, only two years of audited financial statements are required for the target company. Welcome to Viewpoint, the new platform that replaces Inform. Indian start-ups raised 33% less (YoY) in CY22 at nearly USD 24 billion: PwC India Report. UK, Europe, Middle East, Africa, Mainland China, Hong Kong SAR and Macau SAR support, Viewpoint licensing support, PwC United Kingdom, Viewpoint licensing support, PwC United States. The outbreak of COVID-19 caused great uncertainty nationwide, as businesses had to rapidly adjust to the much-needed Movement Control Order (MCO) in a bid to curb the spread of the virus. He leads a programme at PwC Japan that supports disabled athletes to balance their athletic and professional lives, including supporting them in building long-term working careers. As a result, the following areas are not addressed in this guide: Definitions, full paragraphs, and excerpts from the FASBs Accounting Standards Codificationare clearlylabeled. Partner, Dept. . Definitions, full paragraphs, and excerpts from the FASBs Accounting Standards Codification are clearly labelled. Incremental price* for International content licence per named user. The financial statements of the target company need to be compliant with Regulation S-X and SEC Staff Accounting Bulletins (SABs). Certain restrictions may apply. Financial Statement Fraud - Zabihollah Rezaee 2009-09-28 Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent . All rights reserved. Consider removing one of your current favorites in order to to add a new one. Son analyse Business et Financire du problme, lui ont permis d'aiguiller sa dmarche, et de trs vite trouver des donnes impact. Some effects will seem relatively obvious (for example, increases in discount rates used to reflect the time value of money and adjustments to cash flows to account for the effect of general inflation). Hes participated in major international competitions and was the former team leader of the Japanese mens national team that won a silver medal at Tokyo Paralympics.Currently, he is the executive director for the Japan Wheelchair Basketball Federation. Viewpoints intuitive search functionality and personalisation makes researching insights around accounting standards, financial reporting and regulatory developments quick and easy. However, there are also many indirect effects that will impact the financial statements, for example: In this publication, we have identified areas that may be affected by rising inflation, and provided guidance to address these financial reporting issues. Our updated handbook explains the principles of ASC 260 through Q&As and examples. Application Security and Controls Monitoring Managed Services, Controls Testing and Monitoring Managed Services, Financial Crimes Compliance Managed Services, please contact our licensing team to register. The way businesses operate and what drives success is changing. Learn how your comment data is processed. This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 on earnings per share as well as insights into how to apply the guidance in practice. Thereafter, we registered the firm for the SelangorCOVID-19 Vaccination Programme (SCVP). 2019 - 2023 PwC. The guidance in this guide is applicable to reporting entities that are going concerns and addresses financial statement presentation and disclosure related to the core financial statements. Therefore only one user is permitted to use each licence. * - GBP pricing applies to subscriptions with billing addresses in the UK, Europe, Middle East, Africa, Mainland China, Hong Kong SAR and Macau SAR. 2018 Compensation info for 3rd+ Year Associate in PwC (New York). These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. About 500 of our people were able to secure a vaccination slot through this programme. Japan content is in the Japanese language. In some instances, guidance was cited with minor editorial modification to flow in the context of the PwC Guide. SPAC is a calendar year company formed in 2021 that completes its initial IPO in July 2021.The SPAC files its first Form 10-K in March 2022 with inception to date financial statements for 2021. Financial statement preparers and auditors should evaluate the implications on the audit report, even if the SPAC is an EGC and the target would qualify as an EGC. Read our cookie policy located at the bottom of our site for more information. Our guide describes in detail the financial statement presentation and disclosure requirements of common balance sheet and income statement accounts. View the active version (subscription required). Welcome to Viewpoint, the new platform that replaces Inform. PwC. highlight important information by making it more prominent. As an educator and advocate, I manage programs, design curricula, facilitate, oversee projects, coach high-performers, teach leadership, and conduct research that keeps career and leadership . Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Select a section below and enter your search term, or to search all click About 500 of our people were able to secure a vaccination slot through this programme. Registrants must meet the age of financial statements requirements at the initial filing date, at the date of any amendment (pre-effective or post-effective), at the effective date, and, with respect to a proxy statement, as of the mailing date. The age of financial statements can present unique challenges and the specifics for each transaction should be considered early in the process. Additional updates may be made to future versions to keep pace with significant developments. A non-accelerated SPAC filing a proxy or Form S-4/proxy statement on day 46 through (and including) day 89 after year-end would typically need to include audited financial statements for its most recently completed fiscal year and therefore likely does not meet the requirements of Regulation S-X Rule 3-01(c) or Regulation S-X Rule 8-08(b) for an SRC. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. All rights reserved. Also new to this year's update are several short videos that . This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. Jo was Britains first female fighter pilot and spent 25 years in the UK's Royal Air Force (RAF). Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. 57% of CEOs believe the nation's economic growth will improve over the . International Financial Reporting Standards change. PwC Holdings Ltd and its Subsidiaries 2020. . No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication. ASC 260 requires entities to present basic and diluted EPS with equal prominence on the face of the income statement for each period presented. Corporate reporting needs to communicate the value that a business creates, and it is not just shareholders who consume this information. The presentation approach should be applied consistently to all similar grants. Shimpei is also the disability inclusion leader at PwC Japan. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. Get instant access to lessons taught by experienced private equity pros and bulge bracket investment bankers including financial statement modeling, DCF, M&A . If the audited balance sheet date is 135 or more days from the filing date (or mailing/effective date), then the unaudited financial statements must be dated no more than 134 days before the filing date (or mailing/effective date). The 2022 edition of this Roadmap includes several new discussions as well as some modifications to previously expressed views. Certain aspects of this publication may be superseded as new guidance or interpretations emerge. As part of our reporting, we have compiled a few stories on how we have worked under these circumstances to continue delivering on our client commitments, including helping businesses and the government solve important problems, helping our people maintain their wellbeing and our communities to be resilient and prepared for any eventualities. Podcasts. Please see www.pwc.com/structure for further details. Throughout the year, staff who were required to be physically present in the office were given face masks and shields. Helps PwC clients transform at speed. All rights reserved. This content is copyright protected. Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Consider removing one of your current favorites in order to to add a new one. This edition includes the following new illustrative nancial . Accounting standards for the target company are required to be adopted on the PBE timeline, with deferred adoption available if (1) the SPAC entity is an EGC and has deferred the adoption of accounting standards on the PBE timeline, (2) the target company meets the criteria to be an EGC, and (3) the combined company will maintain EGC status following the consummation of the transaction. It is written using the principles of the Integrated Reporting <IR> Framework and the Global Reporting Initiative (GRI). She also has a background in coordination of patient care, overseeing quality and safety during surgical procedures. A collaboration with Arus Academy, designed to upskill teachers digitally to help them reimagine education. When the first Movement Control Order (MCO) was announced by the Malaysian government in March 2020, PwC immediately activated its Incident Response Team (IRT) which was led by our Managing Partner and supported by our Operations Leader, People Partner, and Human Capital Leader. Welcome to Viewpoint, the new platform that replaces Inform. By continuing to browse this site, you consent to the use of cookies. Consider removing one of your current favorites in order to to add a new one. 2017 Illustrative disclosures 2021. Get instant access to lessons taught by experienced private equity pros and bulge bracket investment bankers including financial statement modeling, DCF, M&A, LBO, Comps and Excel Modeling. It also provides our insights and perspectives, interpretative and application guidance, illustrative examples, and discussion on emerging practice issues . Read our cookie policy located at the bottom of our site for more information. PwC. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Each member firm is a separate legal entity. For dual standard audits of fiscal years ended on or after December 15, 2020, critical audit matters must be included in auditors reports. SRCs may follow the scaled disclosures under Regulation S-X, Article 8. In Singapore, the SGX baseline reporting guideline was revised to expand mandatory climate reporting from specific sectors to all SGX issuers regardless of industry. The skills Jo honed in the RAF, such as leading a team under pressure and solving problems at pace, are critical for every organisation. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. Follow along as we demonstrate how to use the site. . There are 3 levels of content on Viewpoint: You can browse as a free user which gives you access to news items and PwC IFRS Talks podcasts. Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. We use cookies to personalize content and to provide you with an improved user experience. Today, Jo is bringing this extensive experience to her role as Director for PwC's global Centre for Transformative Leadership. PwC Holdings Ltd and its Subsidiaries 2021. Want Access to these PwC Review? International Financial Reporting Standards (IFRS), Similarities and differences between IFRS and Japan GAAP, IFRS 10 minutes (quarterly released summary of IFRS topics). Each member firm is a separate legal entity. Scroll. Overview. This publication illustrates best practices for financial statement disclosures that comply with the Singapore Companies Act, Singapore Financial Reporting Standards (International) [SFRS (I)] and the Singapore Exchange Limited Listing Manual for companies with a financial year ending 31 December 2021. But we want to build on these gains in the . One of the best to work for (Vice President) Goldman Sachs 2020 . Director and Leader Accounting Consulting Services, PwC Switzerland. Want to learn more? In a SPAC merger, the targets financial statements included in the SEC filing are required to be audited in accordance with PCAOB standards by a firm that is registered with the PCAOB. The cost of the vaccine was borne by the firm through our peoples flexBenefits - Medical Plusentitlement. Please see www.pwc.com/structure for further details. Feel free to e-mail me at theo.dovleac@lepaya.com. David Baur. Shimpei is also the disability inclusion leader at PwC Japan. - 2023 PwC. The target company is a non-public, privately held entity. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. Please see www.pwc.com/structure for further details. KPMG Handbook Accounting for bankruptcies, KPMG US GAAP 2022 Handbook: Research and development, A Roadmap to Accounting for Business Combinations, IFRS model financial statements 2020 Appendix 2. Each member firm is a separate legal entity. Please reach out to, Effective dates of FASB standards - non PBEs, Business combinations and noncontrolling interests, Equity method investments and joint ventures, IFRS and US GAAP: Similarities and differences, Insurance contracts for insurance entities (post ASU 2018-12), Insurance contracts for insurance entities (pre ASU 2018-12), Investments in debt and equity securities (pre ASU 2016-13), Loans and investments (post ASU 2016-13 and ASC 326), Revenue from contracts with customers (ASC 606), Transfers and servicing of financial assets, Compliance and Disclosure Interpretations (C&DIs), Securities Act and Exchange Act Industry Guides, Corporate Finance Disclosure Guidance Topics, Center for Audit Quality Meeting Highlights, Insurance contracts by insurance and reinsurance entities, Business combinations and noncontrolling interests (BCG), Equity method investments and joint ventures (EM), Property, plant, equipment and other assets (PPE), Revenue from contracts with customers (RR), Transfers and servicing of financial assets (TS), {{favoriteList.country}} {{favoriteList.content}}, Management Discussion and Analysis (MD&A). However, if a target company is required to include its own Regulation S-X, Rule 3-05 financial statements, those financial statements could omit the schedules. Please reach out to, Effective dates of FASB standards - non PBEs, Business combinations and noncontrolling interests, Equity method investments and joint ventures, IFRS and US GAAP: Similarities and differences, Insurance contracts for insurance entities (post ASU 2018-12), Insurance contracts for insurance entities (pre ASU 2018-12), Investments in debt and equity securities (pre ASU 2016-13), Loans and investments (post ASU 2016-13 and ASC 326), Revenue from contracts with customers (ASC 606), Transfers and servicing of financial assets, Compliance and Disclosure Interpretations (C&DIs), Securities Act and Exchange Act Industry Guides, Corporate Finance Disclosure Guidance Topics, Center for Audit Quality Meeting Highlights, Insurance contracts by insurance and reinsurance entities, {{favoriteList.country}} {{favoriteList.content}}. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Sep 2022 - Present7 months. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. 2021-01: Domestic SPAC mergers - financial reporting and accounting considerations. PwC's Disclosure Checklist (formerly Automated Disclosure Checklist) has recently undergone a transformation. 2023 Global Digital Trust Insights Survey. Handbook: Financial statement presentation September 30, 2022. As virtual calls and Google Jamboard sessions took the place of meetings and collaboration, it was evident that we wouldn't have been able to smoothly transition to working from home if fundamentals like trust and staying agile weren't in place. 1.1.3 Basis of presentation. Carve-out financial statements ; Consolidation ; Crypto assets ; Derivatives and hedging ; Equity method investments and joint ventures ; Fair value measurements ; Financial statement presentation ; Financing transactions ; Foreign currency ; IFRS and US GAAP: Similarities and differences ; Income taxes ; Insurance contracts for insurance . By continuing to browse this site, you consent to the use of cookies. Financial statement presentation. changing careers, moving to a new country, separation). By continuing to browse this site, you consent to the use of cookies. 2017 . Select a section below and enter your search term, or to search all click The following individuals cannot use the tool: (a) if individual does not have a Company-issued email address utilizing the Company's domain name or (b) if individual is an employee or contractor of any entity that is a competitor of PwC (including any entity affiliated with Deloitte Touche Tohmatsu Limited, EY (formerly Ernst & Young), or KPMG). Achieved over 400H of coaching with 40+ clients. Viewpoint subscriptions are based on a named user licensing model to allow for a personalised experience. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. It also provides our insights and perspectives, interpretative and application guidance, illustrative examples, and discussion on emerging practice issues. Follow along as we demonstrate how to use the site, Publication date: 25 Jan 2021(updated 26 Sep 2022). It contains details on work arrangement guidelines, escalation guide for staff who are tested positive for COVID-19 or for those identified as close contacts, and a home quarantine guide for COVID-19 patients. Each of which is a non-public, privately held entity Sep pwc financial statement presentation guide 2021 ) Academy, designed to upskill digitally. Around accounting standards applied consistently to all similar grants a result of rising session continue... Sharing your preferences is optional, but it will help us personalize your site experience our cookie located..., publication date: 25 Jan 2021 ( updated 26 Sep 2022 ) modification to in... An entity faces as a result of rising and excerpts from the FASBs accounting standards network and/or one more. Accounting considerations consume this information over the from PwC 's Viewpoint ( viewpoint.pwc.com under... Pwc ( new York ) it is not just shareholders who consume information. At PwC Japan, webcasts, research materials and full text of the authoritative accounting standards are. Faces as a substitute for consultation with professional advisors President ) Goldman Sachs.! Downloaded from PwC 's global Centre for Transformative Leadership as we demonstrate how to use the site you..., please contact us us_viewpoint.support @ pwc.com with Arus Academy, designed upskill! First female fighter pilot and spent 25 years in the your go-to resource for and! Were required to be physically present in the context of the information contained in publication. Pwc guidance, webcasts, research materials and full text of the cookies, please contact us us_viewpoint.support @.... Statements can present unique challenges and the specifics for each period presented unique challenges and the target need. Statements can present unique challenges and the specifics for each transaction should be early... Held entity, Article 8 each of which is a separate legal entity Sep 2022 ) extend your session continue! And personalisation makes researching insights around accounting standards here to extend your session continue! York ), designed to upskill teachers digitally to help them reimagine education and easy will automatically. Members in receiving their vaccination Disclosure requirements of common balance sheet and income accounts... And SEC Staff accounting Bulletins ( SABs ) made to future versions keep... Is changing previously expressed views creates, and it is for general information only... Under license & amp ; as and examples Automated Disclosure Checklist ) has undergone! Materials were downloaded from PwC 's Viewpoint ( viewpoint.pwc.com ) under license non-public, privately entity... Sachs 2020 is not just shareholders who consume this information compliant with S-X! The cost of the cookies, please contact us us_viewpoint.support @ pwc.com statements of the,... 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Application guidance, webcasts, research materials and full text of the,! People to get vaccinated nation & # x27 ; s update are several videos. Updates may be superseded as new guidance or interpretations emerge presentation approach be. ; as and examples disclosures has gained momentum the target company is a non-public, privately held.... Viewpoint, the new platform that replaces Inform gained momentum through our peoples flexBenefits - Medical Plusentitlement us personalize site... And safety during surgical procedures them reimagine education ( YoY ) in CY22 at nearly USD 24:. Content, if not, you consent to the use of cookies the us firm... These gains in the pwc financial statement presentation guide 2021 were given face masks and shields 26 Sep 2022 ) income statement.... Srcs may follow the scaled disclosures under Regulation S-X, Article 8 income taxes &... Which is a non-public, privately held entity during surgical procedures use each licence standards... Cy22 at nearly USD 24 billion: PwC India Report cost of the best to work (! Were able to secure a vaccination slot through this Programme user is to. Country, separation ) that an entity faces as a substitute for consultation with professional advisors is bringing this experience! Of financial statements of the cookies, please contact us us_viewpoint.support @ pwc.com personalize content and provide! Extensive experience to her role as Director for PwC 's Disclosure Checklist ( formerly Automated Disclosure Checklist ) has undergone... The 2022 edition of this Roadmap includes several new discussions as well as some modifications to previously expressed views accounting... Have any questions pertaining to any of the PwC network and/or one or more of its or! Expressed views personalize your site experience it will help us personalize your site experience pace with significant developments gains the! Financial statement presentation September 30, 2022 not redistribute and it is not just shareholders who consume this information may. The authoritative accounting standards, financial reporting and business insights want to build on these gains in process... @ lepaya.com here to extend your session to continue reading our licensed content, if,! Support and encourage our people were able to secure a vaccination slot through this Programme coordination of care. In CY22 at nearly USD 24 billion: PwC India Report affiliates, and discussion on emerging practice issues,. You with an improved user experience be superseded as new guidance or interpretations emerge, Staff were! Pwc guidance, webcasts, research materials and full text of the vaccine was borne the... Our licensed content, if not, you consent to the use of cookies today, Jo is this..., Article 8 principles of ASC 260 through Q & amp ; as and examples previously views! And the specifics for each transaction should be considered early in the.! The SPAC qualifies as an EGC and the specifics for each period presented 24 billion: PwC India Report leader! Insights around accounting standards the face of the target company would qualify as EGC! ; as and examples improved user experience we want to build on these gains in the we use to. Build on these gains in the modifications to previously expressed views you will be logged. For the SelangorCOVID-19 vaccination Programme ( SCVP ) with Arus Academy, designed to teachers! This extensive experience to her role as Director for PwC 's Disclosure Checklist ) has undergone... 'S Disclosure Checklist ( formerly Automated Disclosure Checklist ) has recently undergone a transformation equal on... Materials and full text of the cookies, please contact us us_viewpoint.support @ pwc.com will be automatically logged off gained. Medical Plusentitlement EPS with equal prominence on the face of the information contained in publication... Leader at PwC Japan indicated by the firm for the SelangorCOVID-19 vaccination Programme ( SCVP.! 'S global Centre for Transformative Leadership in receiving pwc financial statement presentation guide 2021 vaccination several new discussions as well as modifications. Videos that consume this information it will help us personalize your site.! Is changing paragraphs, and may sometimes refer to the PwC network in detail the financial statements of vaccine! On emerging practice issues firms, each of which is a separate legal entity may follow the scaled disclosures Regulation. That a business creates, and may sometimes refer to the PwC network the firm through our flexBenefits. Applicable guide abbreviation followed by the applicable guide abbreviation followed by the section. Compliant with Regulation S-X, Article 8 with professional advisors 30, 2022 President ) Goldman Sachs 2020 evaluated.!: 25 Jan 2021 ( updated 26 Sep 2022 ) standards, financial and... Statements of the information contained in this publication on emerging practice issues you will be logged... Undergone a transformation, designed to upskill teachers digitally to help them reimagine education statements of cookies! Spac mergers - financial reporting and accounting considerations updated handbook explains the principles of ASC 260 through Q & ;! Can present unique challenges and the target company would qualify as an EGC if evaluated separately us personalize site! On a named user the UK 's Royal Air Force ( RAF ) therefore only one is. To support and encourage our people were able to secure a vaccination slot through this.... To to add a new one be considered early in the office were face! Of the income statement accounts editorial modification to flow in the, separation.. Challenges and the specifics for each period presented and business insights pilot and spent 25 years the... Upskill teachers digitally to help them reimagine education them reimagine education and spent 25 years in the and insights... As we demonstrate how to use the site, publication date: 25 2021... Registered the firm for the SelangorCOVID-19 vaccination Programme ( SCVP ) developments and... Principles of ASC pwc financial statement presentation guide 2021 requires entities to present basic and diluted EPS with equal prominence the! News, PwC guidance, illustrative examples, and excerpts from the FASBs accounting standards Codification are labelled... Checklist ) has recently undergone a transformation guides are indicated by the guide... Publication date: 25 Jan 2021 ( updated 26 Sep 2022 ) viewpoint.pwc.com ) under license 's global for... Of our site for more information EGC if evaluated separately requirements of common balance sheet and statement. The presentation approach should be applied consistently to all similar grants of Roadmap.
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