Unit twenty eight Balance sheets
Text
In the course course of the lecture on Accounting the lecturer distributed material with diagrams, tables and other information.
Here is a balance sheet sample distributed:
ABICO INTERNATIONAL AND SUBSIDIARY COMPANIES CONSOLIDATED BALANCE SHEET as at December 31,1997
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1997
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1996
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15,000
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11,800
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Cash
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9,000
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6,920
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Marketable Securities
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1,200
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1,080
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Receivables
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2,800
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2,600
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Inventories
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2,000
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1,200
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5,443
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3,200
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Property, Plant and Equipment
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1,056
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0,950
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Investments
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0,200
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0,100
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Receivables
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0,207
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0,100
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Goodwill
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2,400
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2,000
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Deferred Expenditure
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0,580
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0,500
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20,443
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15,000
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3,000
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2,600
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Loans
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2,000
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1,800
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Payables
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1,000
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0,800
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4,300
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3,200
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Loans
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4,000
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3,000
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Other liabilities and provisions
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0,300
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0,200
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7,300
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5,800
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NET ASSETS EMPLOYED
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13,143
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9,200
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5,000
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3,000
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Share Capital
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3,000
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1,700
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Reserves
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2,143
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2,000
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Retained Earnings
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2,000
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2,000
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1,000
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0,500
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Total Shareholder's Interest
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6,000
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3,500
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Words and expressions
table
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таблица
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balance sheet
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баланс,(документ)
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sample
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образец
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balance sheet sample
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образец баланса
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subsidiary
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[sb'sdjr]
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дочерняя компания
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consolidated
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консолидированный
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consolidated balance
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консолидированный ба
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sheet
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ланс (главной компании
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и ее дочерних компаний
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и филиалов)
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as at
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по состоянию на
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syn as of
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current
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текущий
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assets
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['sets]
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активы: собственность в
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самой различной форме
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(недвижимость, машины
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и оборудование, кредич-
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ные требования, ценные
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бумаги и т д )
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market
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рынок
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marketable
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рыночный
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securities
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[s'kjurtz]
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ценные бумаги
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receivables
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[r'svblz]
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причитающиеся суммы
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inventories
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запасы товаров
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term
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срок
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long-term
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долгосрочный
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short-term
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краткосрочный
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property
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собственность
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plant
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завод, промышленное
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предприятие
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equipment
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['kwpmnt]
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оборудование
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to invest
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делать инвестиции
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investor
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инвестор
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investment
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инвестиция
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goodwill
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добрая воля; престиж; деловая репутация (контакты, клиенты и кадры компании, которые смогут быть оценены и занесены на специальный счет; эта оценка играет роль главным образом при поглощении и слиянии фирм.
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to defer
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[d'f]
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отсрочить (платеж)
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expenditure
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[k'spend]
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расходы
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deferred expenditure
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отсроченные платежи по расходам
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total
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итог, итого
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liabilities
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[,la'bltiz]
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пассив: обязательства,
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задолженности
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provisions
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резервы
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net
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чистый, нетто
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to employ
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использовать
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net assets employed
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стоимость чистых активов компании в расчете на одну акцию
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share
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акция
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share capital
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акционерный капитал
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shareholder
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акционер
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shareholders' meeting
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собрание акционеров
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interest
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процент
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to retain
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удерживать
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to earn
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получать, зарабатывать
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earnings
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поступления, прибыль
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retained earnings
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оставшаяся прибыль (после удержания налогов)
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minority
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меньшинство
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minority interest
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процент по акциям, выплачиваемый мелким акционерам
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Exercises
1. Translate into Russian:
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• balance sheet
consolidated balance sheet balance sheet sample
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• current assets current liabilities
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• receivables
payables
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• shares
share capital shareholder
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• interest
shareholder's interest
minority interest
total shareholder's interest
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• earnings
retained earnings
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• cash
loans
inventories
marketable securities
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• current assets
long-term assets
total assets
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2. Read all the numerals in the text as in the examples:
• Example
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1997
nineteen ninety seven
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• Example
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15,000
fifteen thousand
(1,500,000
one million five hundred thousand)
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• Example
• Example
• Example
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11,800
eleven thousand eight hundred (11,800,000
eleven million eight hundred thousand)
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6,920
six thousand nine hundred and twenty (6,9200,000
six million nine hundred and twenty thousand)
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0,950
nine hundred and fifty
(950,000
nine hundred and fifty thousand)
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3. Read all the items of the balance sheet making the assets of the company.
4. Translate this balance sheet sample into Russian.
5. Make sentences:
• The lecturer distributed
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many materials
a few diagrams
a few balance sheets
a few balance sheet samples
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• It was a lecture on
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accounting
balance sheet making securuties
share capital
reserves
loans
investments
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• The balance sheet says that
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the assets
the liabilities
the net assets
the total share holder's interest
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of the Company in 1997 are/is ..
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6. Complete the sentences:
Current assets consist of cash, marketable securities ...
Long-term assets consist of property, plant and equipment, investments ...
Total assets consist of current assets and ...
Current liabilities consist of loans and ...
Long-term liabilities consist of loans and ...
Total liabilities consist of current liabilities and ...
Total assets minus total liabilities make net assets ...
Shareholder's interests plus minority interests make total ...
7. Answer the following questions:
On what subject was the lecture mentioned in this Unit read?
What sample did this Unit capture?
What terms were lather difficult to remember?
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