13 - Legal & Regulation Updates - India

RBI- Section 24 and Section 56 of the Banking Regulation Act, 1949 - Maintenance of Statutory        Liquidity Ratio (SLR)
	Reserve Bank of India (RBI) vide notification dated October 13, 2016 has decided that the Statutory Liquidity Ratio (SLR) securities acquired from RBI under Liquidity Adjustment Facility (LAF) shall be considered as eligible assets for SLR maintenance from October 3, 2016.
	Draft- Food Safety and Standards (Approval for Non-Specified Food and Food Ingredients) Regulations, 2016
	The Food Safety and Standards Authority of India through a Notice dated October, 4 2016 has invited objections or suggestions on the draft Food Safety and Standards (Approval for Non-Specified Food and Food Ingredients) Regulations, 2016.
	Draft- Food Safety and Standards (Fortification of Foods) Regulations, 2016
	The Food Safety and Standards Authority of India through a Notice dated October, 4 2016 has invited objections or suggestions on the draft Food Safety and Standards (Fortification of Foods) Regulations, 2016.  The objections or suggestions can be sent within a period of 60 days on the draft.
	Central Drugs Standard Control Organization- Implementation of Online portal SUGAM
	The Central Drugs Standard Control Organization Directorate General of Health Services, has issued a Notice dated October 5, 2016 relating to the Implementation of Online portal SUGAM. The development of software for filing online applications for Global Clinical Trials (GCT) has been completed and its robustness was tested by the industry users in several iterations. The module has already been live and applications can be filed online henceforth. However, those applicants desiring to file applications for obtaining permissions to conduct GCT are requested to register on the portal as per the prescribed procedure, if they have not already registered.
	Central Drugs Standard Control Organization- Streamlining activities under the Drugs & Cosmetics Act, 1940 and Rules 1945
	The Central Drugs Standard Control Organization Directorate General of Health Services, has issued a Notice dated October 6, 2016 for Streamlining the activities under the Drugs & Cosmetics Act, 1940 and Rules 1945.
	Central Motor Vehicles (18th Amendment) Rules, 2016
	The Ministry of Road Transport and Highways, via notification dated October 4, 2016, has issued the Central Motor Vehicles (16th Amendment) Rules, 2016 to amend the Central Motor Vehicles Rules, 1989.  After Rule 115E, the following rule shall be inserted
	Food Safety and Standards (Food Products Standards and Food Additives) Amendment Regulations, 2016
	The Food Safety and Standards Authority of India through a Notice dated October, 10 2016 has invited objections or suggestions on the draft Food Safety and Standards (Food Products Standards and Food Additives) Amendment Regulations, 2016.
	Food Safety and Standards (Food Products Standards and Food Additives) Ninth Amendment Regulations, 2016
	The Ministry of Health and Family Welfare via notification dated October 10, 2016 has issued Food Safety and Standards (Food Products Standards and Food Additives) Ninth Amendment Regulations, 2016 amending the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011.
	RBI- Master Direction - Non Banking Financial Company- Systemically Important Non-Deposit taking Company and Deposit taking Company (Reserve Bank) Directions, 2016
	Reserve Bank of India (RBI) vide updated notification dated October 17, 2016 has issued amendments in the Master Direction - Non Banking Financial Company- Systemically Important Non-Deposit taking Company and Deposit taking Company (Reserve Bank) Directions, 2016.
	SEBI - Facilitating transaction in Mutual fund schemes through the stock exchange infrastructure
	The Securities and Exchange Board of India (“SEBI”) has issued a Circular dated October 19, 2016 in furtherance of a previous Circular dated October 04, 2013. The October 04, 2013 Circular allowed only Mutual fund distributors to avail infrastructure of the Stock Exchanges (“SE”), for the purpose of purchasing and redeeming the Mutual funds units directly from the Mutual Fund (“MF”) or Asset Management Companies (“AMC”).
	CBDT - Income Tax (28th Amendment) Rules, 2016
	The Central Board of Direct Taxes (CBDT) has issued a notification amending the Income Tax rules. Vide this amendment, Part VII-BA is inserted. Part VII- BA refers to Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares.  The notification shall come into force from the June 1, 2016
	National Pharmaceutical Pricing Authority (NPAA) - draft version of 2 Proposed Price Calculation Sheets
	Via Office Memorandum dated October 18, 2016 NPPA has released the draft version of proposed price calculation sheets for 2 proposed revised/notified ceiling price/retail price on the website of NPPA. Draft of 2 calculation sheets based on Pharma Trac data are uploaded on the website.
	Draft-The Environment (Protection) Amendment Rules, 2016.
	The Ministry of Environment, Forest and Climate Change has issued a draft notification dated October 10, 2016 of The Environment (Protection) Amendment Rules, 2016. The objections or suggestions can be sent within a period of 30 days on the draft to the Member Secretary, CPCB and Mr. Dinesh Runiwal, JD (CP) at adaba.cpcb@nic.in and d.runiwal@gov.in The draft rules proposes to amend the Schedule I related to Ambient Air quality standards w.r.t noise in airport noise zone.

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12 - Legal & Regulation Updates - India

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RBI- Direct Investment by Residents in Joint Venture (JV) / Wholly Owned Subsidiary (WOS) Abroad
	Reserve Bank of India (RBI) vide notification dated October 6, 2016- Direct investments by residents in Joint Venture (JV) and Wholly Owned Subsidiary (WOS) abroad are being allowed, in terms of clause (a) of sub-section (3) of section 6 of the Foreign Exchange Management Act, 1999, read with the Foreign Exchange Management (Transfer or Issue of Any Foreign Security) Regulations, 2004. The Reserve Bank of India has issued directions to Authorized Persons under FEMA which lay down the modalities as to how the foreign exchange business has to be conducted by the Authorized Persons with their customers/ constituents with a view to implementing the regulations framed.
	RBI- Operating Guidelines for Small Finance Banks
	Reserve Bank of India (RBI) vide notification dated October 6, 2016 has set out Operating Guidelines for Small Finance Banks, supplementing the Licensing Guidelines and will take effect immediately.
	RBI- Priority Sector Lending - Revised Reporting System
	Reserve Bank of India (RBI) vide notification dated October 6, 2016 has decided to modify the quarterly and annual reporting formats for reporting priority sector lending.
	RBI- Operating Guidelines for Payments Banks
	Reserve Bank of India (RBI) vide notification dated October 6, 2016 has set out Operating Guidelines for Payment Banks (PBs), supplementing the Licensing Guidelines and will take effect immediately.
	RBI- Import Data Processing and Monitoring System (IDPMS)
	Reserve Bank of India (RBI) vide notification dated October 6, 2016 has in consultation with the Custom Authorities and other stakeholders, developed an Import Data Processing and Monitoring System (IDPMS), to enhance ease of doing business and facilitate efficient data processing for payment of import transactions and effective monitoring. The AD Category- I banks are directed to use IDPMS for reporting and monitoring of the import transactions.
	MCA - Public Comments on Draft Rules/Regulations under Insolvency and Bankruptcy Code, 2016.
	The Ministry of Corporate Affairs (“MCA”) in order to implement the Insolvency and Bankruptcy Code 2016 (“Code”) had formed a working group consisting of practitioners and experts for their recommendations to drafting the regulations for registration and regulation of insolvency professionals and insolvency professional agencies envisaged under the Code. Accordingly, the following regulations have been drafted: Insolvency and Bankruptcy (Registration of Insolvency Professionals) Regulations, 2016. Insolvency and Bankruptcy (Registration of Insolvency Professional Agencies) Regulations, 2016. Insolvency and Bankruptcy (Model Bye-laws of Insolvency Professional Agencies) Regulations, 2016.
	SEBI - Consultation Paper on Amendments/Clarifications to the SEBI (Investment Advisers) Regulations, 2013.
	The Securities Exchange Board of India (“SEBI”) has issued a Consultation Paper dated October 7, 2016 proposing amendments/clarifications to the existing SEBI (Investment Advisers) Regulations, 2013, with an objective to specify uniform standards across all the intermediaries/persons engaged in providing investment advisory services and to address the gaps or overlaps in legal or regulatory standards.
	Industrial Employment (Standing Orders) Central (Amendment) Rules, 2016
	The Ministry of Labour and Employment, through a notification dated October 7, 2016 has issued - Industrial Employment (Standing Orders) Central (Amendment) Rules, 2016 amending Industrial Employment (Standing Orders) Act, 1946 (20 of 1946).
	Public Utility Service –Transport Service
	The Ministry of Labour and Employment, Central Government, through a notification dated October 7, 2016, has declared the service in transport to be a Public Utility Service. The Services in transport (other than Railways) for the carriage of passengers or goods (by land or water) which is covered by item 1 of the First Schedule to the Industrial Disputes Act, 1947 to be a public utility service as was notified for a period of six months with effect from April 22, 2016.
	Drugs (Prices Control) Order, 2013
	The Ministry of Chemicals and fertilizers, National Pharmaceutical Pricing Authority, through a Order dated October 7, 2016, has issued the Order to fix the ceiling price exclusive of local tax applicable, if any of the scheduled formulations of drugs.
	Aircraft (Fourth Amendment) Rules, 2016
	The Ministry of Civil Aviation, through a notification dated October 5, 2016 has made amendments to Aircraft Rules, 1937. The notification has made amendments to Rule 3 by adding the definition of defence Aerodrome and Rule 78 by excluding defence aerodrome from the requirement of obtaining license and providing for the use of defence aerodrome.
	CBDT -Income Tax (24th Amendment) Rules, 2016
	The Central Board of Direct Taxes (CBDT) has issued a notification amending the Income Tax rules. Vide this amendment, new rule 6A is inserted- 6A. Expenditure for obtaining right to use spectrum for telecommunication services.
	CBDT - Income Tax (25th Amendment) Rules, 2016
	The Central Board of Direct Taxes (CBDT) has issued a notification amending the Income Tax rules.  Vide this amendment; new rule 129 is inserted- “129. Form of application under section 270AA.- An application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of proceedings under section 276C or section 276CC shall be made in Form No.68.” They shall come into force on the 1st day of April, 2017.
	CBDT - Income Tax (26th Amendment) Rules, 2016
	The Central Board of Direct Taxes (CBDT) has issued a notification amending the Income Tax rules.  Vide this amendment, In rule 114D, new sub clause (4) is inserted- “The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the procedures, data structures, and standards for ensuring secure capture and transmission of data, evolving and implementing appropriate security, archival and retrieval policies in relation to the statement referred to in sub-clause (i) of sub-rule (1).”
	SEBI - Exclusively listed companies of De-recognized/ Non-operational/ Exited Stock Exchanges placed in the Dissemination Board
	The Securities and Exchange Board of India (“SEBI”) vide its Circular dated October 10, 2016 has clarified on the previous circulars issued with respect to the raising of further capital and the process of exit of exclusively listed companies (“ELCs”) from the Dissemination Board (“DB”) of the stock exchanges. This Circular is applicable to the ELCs of all de-recognized/non-operational stock exchanges which are exited/in the process of exit in terms of exit Circular dated May 30, 2012. Hence, SEBI through the Circular dated October 10, 2016 has provided the clarifications  https://innovatorsrace50.com/team/compliance-watcher.html#.WJxAx8FH6A4.gmail

11 - Legal & Regulation Updates - India

The Fertilizer (Control) Amendment Order, 2016
	The Ministry of Agriculture and Farmers Welfare, via notification dated September 23, 2016, has issued The Fertilizer (Control) Amendment Order, 2016 to amend the Fertilizer (Control) Order, 1985.
	RBI- Master Direction - Monitoring of Frauds in NBFCs (Reserve Bank) Directions, 2016
	Reserve Bank of India (RBI) vide notification dated September 29, 2016 has issued Master Directions on Monitoring of Frauds in NBFCs (Reserve Bank) Directions, 2016. These Directions shall apply to all deposit taking non-banking financial companies and ‘systemically important non-deposit taking non-banking financial companies'. Vide these directions- The NBFCs shall put in place a reporting system for recording frauds without any delay. The NBFCs shall strictly adhere to the timeframe fixed in this Direction for reporting frau. The NBFCs shall disclose the amount related to fraud, reported in the company for the year in their balance sheets.   These directions shall come into force with immediate effect.
	RBI- Publishing of photographs of Willful defaulters
	Reserve Bank of India (RBI) vide notification dated September 29, 2016 has decided that- Through the mechanism set out in the RBI, lending institutions can publish the photographs of only those borrowers, including proprietors/ partners /directors / guarantors of borrower firms/ companies, who have been declared as willful defaulters. This shall not apply to the non-whole time directors who are exempted from being considered as willful defaulters unless the special conditions. The lending institutions shall formulate a policy with the approval of their Board of Directors which clearly sets out the criteria based on the decision taken by them of publishing the photographs of a person so that the approach is neither discriminatory nor inconsistent. The lending institutions shall not publish photographs of any other defaulting borrowers.
	RBI- Master Direction - Non-Banking Financial Company Returns (Reserve Bank) Directions, 2016
	Reserve Bank of India (RBI) vide notification dated September 29, 2016 has issued Master Directions on Non-Banking Financial Company Returns (Reserve Bank) Directions, 2016. Vide these directions- The NBFCs shall put in place a reporting system for filing various returns within the prescribed timeframe. The compilation of the Return should be on the basis of the figures available in the books of account of the company. The returns shall be filed on-line by an authorized official of the NBFC, who will be specifically authorized in this regard by the Board of Directors. The NBFCs shall strictly adhere to the timeframe fixed in this direction for submitting returns to the Bank. These directions shall come into force with immediate effect.
	Guidelines regarding discontinuation of scheduled formulations under Para 21(2) of DPCO, 2013
	The National Pharmaceutical Pricing Authority, through a notice dated September 29, 2016 has issued Guidelines regarding discontinuation of scheduled formulations under Para 21(2) of DPCO, 2013.
	CBEC- Service Tax (Third Amendment) Rules, 2016
	Central Board of Excise and Customs (‘CBEC’) vide notification dated September 28, 2016 has further amended the Service Tax Rules, 1994. Vide this amendment; Form ST-3 is amended. The amendment shall come into force on the date of their publication in the Official Gazette.
	CBDT - Income-tax (23rd Amendment) Rules, 2016
	The Central Board of Direct Taxes vide notification dated September 29, 2016 has further amended the Income Tax rules 1962. Vide this amendment; clause 13 of form 3CD is amended. Clause 13 of Form 3CD is related to ‘income computation and disclosure standards’ This amendment shall come into force from April 1, 2017
	RBI- Investment by Foreign Portfolio Investors (FPI) in Government Securities
	Reserve Bank of India (RBI) vide notification dated September 30, 2016 has announced in the Medium Trade Framework (MTF), to increase the limit for investment by Foreign Portfolio Investors (FPI) in Central Government Securities for the next half year in two tranches each of Rs. 100 billion from October 3, 2016 and January 2, 2017 respectively. As in the previous half-year, the limits for State Development Loans (SDLs) are proposed to be increased in two tranches, each of Rs.35 billion, from October 3, 2016 and January 2, 2017 respectively.
	Maharashtra VAT- Extension in due date for filing of refund application for the year 2014-15 under Maharashtra Vat Act, 2002
	Maharashtra Sales Tax Department vide circular dated October 1, 2016 has extended the due date of filing of refund application for the year 2014-15 under section 51 of Maharashtra Value Added Tax Act, 2002 in Form e-501 upto October 8, 2016.
	MCA: Companies (Incorporation) Fourth Amendment Rules, 2016
	The Ministry of Corporate Affairs (“MCA”) through its Notification dated October 01, 2016 has amended the Companies (Incorporation) Rules, 2014. (‘Rules’). By virtue of this amendment the following changes have been introduced: Order of Tribunal for conversion of Public Company into Private Company. Introduction of Simplified Proforma for Incorporating Company Electronically (“SPICe”). Conversion of a Company limited by guarantee into a company limited by shares:
	IRDAI- Extension of timelines for the submission of comments on draft Insurance Regulatory and Development Authority of India (Insurance Surveyors and Loss Assessors) (First Amendment) Regulations, 2016
	The Insurance Regulatory and Development Authority of India (IRDAI) vide circular dated October 3, 2016 has extended the date of seeking comments from all the stakeholders on draft Insurance Regulatory and Development Authority of India (Insurance Surveyors and Loss Assessors) (First Amendment) Regulations, 2016 till October 9, 2016.
	SEBI - Investments by Foreign Portfolio Investors in Government securities.
	The Securities and Exchange Board of India (“SEBI”) vide its Circular dated October 03, 2016 has decided to  partially modify Para 2 of its Circular IMD/FPIC/CIR/P/2016/45 dated March 29, 2016 to enhance the limit for investment by Foreign Portfolio Investors (“FPIs”) in Government Securities, for the next six months. This circular has come into effect immediately.
	SEBI - Corporate Governance Issues in Compensation Agreements
	The Securities Exchange Board of India (“SEBI”) has issued a consultative paper, proposing the amendments to the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015. The Consultative paper proposes to add new Sub-regulation 6 to Regulation 26, which provides for prior approval of Board of Directors and the shareholders by way of ordinary resolution, with regard to compensation or profit sharing agreement between the Employees, Key Managerial Personnel, Director or Promoter of a listed entity and any individual shareholder(s) or any other third party. Further, agreements entered into, prior to the date of proposed amendment i.e. October 04,2016 and which may continue beyond such date, shall be informed to the stock exchanges for public dissemination along with the approval obtained from shareholders by way of an ordinary resolution. In case where the approval from shareholders is not received, all such agreements shall be discontinued.
	MCA- Government Notifies The Insolvency and Bankruptcy Board of India
	Ministry of Corporate Affairs vide Notification dated October 1, 2016 has declared October 1, 2016 as the date of establishment of Insolvency and Bankruptcy Board of India. The head office of the Insolvency and Bankruptcy Board of India shall be at New Delhi.
	Public Utility Service – Banking Industry
	The Ministry of Labour and Employment, Central Government, through a notification dated September 28, 2016, has declared the Baking Industry to be a Public Utility Service. As per the notification dated March 29, 2016 it had declared that the service in Banking Industry under First Schedule, Item 2, Industrial Disputes Act, 1947, is industries to be considered as Public Utility Service for a period of six months with effect from April 21, 2016. The Central Government further extends the said period and declares the Banking Industry to be a Public Utility Service for a period of six months with effect from 21st October 2016.
	The Bihar Factories (Amendment) Rules, 2016
	The Governor of Bihar has issued a notification amending the Bihar Factories Rules, 1950. The Highlights of the amendment are as follows Rule 100 of the said Bihar Factories Rules, 1950 is substituted. https://innovatorsrace50.com/team/compliance-watcher.html#.WJxAx8FH6A4.gmail

10 - Legal & Regulation Updates - India

SEBI Board Meeting

The Securities and Exchange Board of India (“SEBI”) has taken the  following decisions in its meeting held on September 23, 2016

• Amendment to SEBI Regulations to permit Foreign Portfolio Investors (“FPIs”) to trade directly in Corporate Bonds without a broker
• Amendments proposed to the SEBI (Infrastructure Investment Trusts)(“InvIT”) Regulations, 2014 and SEBI (Real Estate Investment Trusts) (“REIT”) Regulations, 2014

MCA - Companies (Management and Administration) Amendment Rules, 2016

The Ministry of Corporate Affairs (“MCA”) through its Notification dated September 23, 2016 has amended the Companies (Management and Administration) Rules, 2014 (‘Rules’).  By virtue of this amendment the following changes have been introduced:

• Transfer of particulars of Register of Members maintained under the Companies Act, 1956 to new register of members maintained under the Companies Act, 2013.
• Omission of the words “Duplicate” for filing Form No. MGT- 4 and MGT-5
• Filing of particulars of change in shareholding pattern of promoters and top ten shareholders
• Conveying of Extra Ordinary Meeting by requisitionists on any day except national holiday

Central Motor Vehicles (14th Amendment) Rules, 2016

The Ministry of Road Transport and Highways, via notification dated September 23, 2016, has issued the Central Motor Vehicles (14th Amendment) Rules, 2016 to amend the Central Motor Vehicles Rules, 1989.

• In Rule 125C, after sub-rule (3) the following is sub-rule is inserted:

“(4) On and after expiry of six months from the date of commencement of the Central Motor Vehicles (14th Amendment) Rules, 2016, the testing and approval for body building of sleeper coaches shall be in accordance with AIS-119 (Rev.1):2016, as amended from time to time, for vehicles mentioned therein, till the corresponding Bureau of Indian Standards specifications are notified under the Bureau of Indian Standards Act, 1986 (63 of 1986)”

Employees Provident Fund- Introduction of Declaration Form (New form No. 11)

The Employees Provident Fund organization has issued order dated September 23, 2016 introducing declaration Form (New Form no. 11) to replace existing Form no. 11.

The Declaration Form (New Form No 11) will also replace Form no 13 in all such cases where existing member to the Provident Fund makes a request for transfer of his fund availing the facility of UAN.

The members who have been allotted UAN and where KYC details have been digitally verified by the previous employer, are not required to fill separate Form No. 13. Rest of the employees will continue to fill Form No. 13 along with New Form No. 11.

The Employees/Employers can access fillable declaration form (New form No. 11) on the member portal which will be pre-filled with all the relevant information.

SEBI-Enhanced Supervision of Stock Brokers/Depository Participants

The Securities Exchange Board of India (“SEBI”), had constituted a committee on “Enhanced Supervision of Stock Brokers”. With a view to implement the recommendations of the committee SEBI vide Circular dated September 26, 2016 has issued the following guidelines: 

• Uniform nomenclature for Naming/Tagging of Bank and Demat Accounts by Stock Broker
• Reporting of Bank and Demat accounts maintained by Stock Broker
• Monitoring of Client’s Funds lying with the Stock Broker by the Stock Exchanges.
• Principles for monitoring of client’s funds lying with the stock brokers

Draft - The Payment of Bonus (Amendment) Rules, 2016

The Ministry of Labour and Employment , through a notification dated September 26th 2016 has invited Objections or suggestions for the draft - The Payment of Bonus (Amendment) Rules, 2016.

The objections or suggestions can be sent before 30 days from the date of notification to the Secretary, Ministry of Labour and Employment, Shram Shakti Bhawan, Rafi Marg, New Delhi- 110 001.

The Aircraft (Third Amendment) Rules, 2016

The Ministry of Civil Aviation, via notification dated September 16, 2016, has issued the Aircraft (Third Amendment) Rules, 2016 to amend the Aircraft Rules, 1937.

Central Motor Vehicles (15th Amendment) Rules, 2016

The Ministry of Road Transport and Highways, via notification dated September 23, 2016, has issued the Central Motor Vehicles (15th Amendment) Rules, 2016 to amend the Central Motor Vehicles Rules, 1989.

IRDAI- Insurance Regulatory and Development Authority of India (Registration of Insurance Marketing Firm) (First Amendment) Regulations, 2016

The Insurance Regulatory and Development Authority of India (IRDAI) vide circular dated September 21, 2016 has issued draft on IRDAI (Registration of Insurance Marketing Firm) (First Amendment) Regulations, 2016.

All the stakeholders are requested to review the draft and forward their views / comments in the format provided as Exhibit-II by October 3, 2016 to the following address:

General Manager (IMF),Insurance Regulatory Development Authority, 3rd Floor, Parishram Bhavan, Basheerbagh, Hyderabad – 500 004.

IRDAI- Draft Insurance Regulatory and Development Authority of India (Insurance Surveyors and Loss Assessors) (First Amendment) Regulations, 2016

The Insurance Regulatory and Development Authority of India (IRDAI) vide circular dated September 21, 2016 has issued draft on IRDAI (Insurance Surveyors and Loss Assessors) (First Amendment) Regulations, 2016.

Through this circular All stakeholders have been requested to review the draft and forward their views / comments in the format provided in Exhibit 2 to the address listed below before October 3, 2016.

General Manager (Surveyors), Insurance Regulatory and Development Authority, 03rd Floor, Parishram Bhavan, Basheerbagh, Hyderabad – 500004

National Pharmaceutical Pricing Authority (NPAA) - draft version of 6 Proposed Price Calculation Sheets

Via Office Memorandum dated September 22, 2016 NPPA has released the draft version of proposed price calculation sheets for 6 proposed revised/notified ceiling price/retail price on the website of NPPA. Draft of 6 calculation sheets based on Pharma Trac data are uploaded on the website.
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