Shopper's Stop Limited - Securities and Exchange Board of India

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SHOPPERS’ STOP SERVICES (INDIA) LIMITED ANNEXURE - III(d): SIGNIFICANT ACCOUNTING POLICIES AND NOTES TO THE SUMMARY STATEMENTS SIGNIFICANT ACCOUNTING POLICIES a) Basis of Accounting The company follows accrual system of accounts & the historical cost convention in accordance with generally accepted accounting practices. Revenues are recognised and expenses are accounted on accrual basis with necessary provision for all known liabilities. b) Fixed Assets and Depreciation: Fixed assets include Cost of acquisition and installation. Depreciation on straight line basis has been charged based on the useful life of the fixed assets which is taken as 5 years for all assets. NOTES TO SUMMARY STATEMENTS a) Brief Background about the Company: 185 Rupees in ‘000) The Company was incorporated on 15 th March 2000 as a Private Company with intention of providing services and undertake consultation in the area of accounting, operations, business and other fields. Presently Company is performing certain accounting outsourcing activities for its holding company Shoppers’ Stop Limited. b) Summary of other income: 31 March, For the year ended 31 Nature of 2004 2003 March 2002 2001 Income Leave Encashment 15 Nil Nil Nil Nonprovision Write back Recurring Profit on sale of Nil 32 Nil Nil Non- Assets Recurring Miscellaneous Nil Nil Nil 2 Nonincome and credits Recurring Total 15 32 Nil 2 c) Till 31 March 2002 the Company accounted for current income tax only and did not account for deferred tax. Consequent to the mandatory adoption of Accounting Standard 22 on “Taxes on Income”, the Company now also accounts for deferred taxes. No adjustments for deferred tax credits relating to unabsorbed depreciation and carried forward losses have been made on considerations of prudence, in accordance with the requirements of the Standard. d) The Company being a 100% subsidiary of SSL the entire Assets and Liabilities and Profit/Losses reported in Annexures-I (d) and II (d) relate to the holding company, No adjustments in respect of these have been made in the books of the holding company.
SHOPPERS' STOP. COM (INDIA) LIMITED ANNEXURE I(e) : SUMMARY OF ASSETS AND LIABILITIES, AS RESTATED (Rupees in '000) As at 31 March 2004 2003 2002 2001 A Current Assets, Loans and Advances : Cash and Bank Balances Loans and Advances B Liabilities and Provisions : Current Liabilities and Provisions C Networth : (A-B) Represented by : Shareholders' Funds : Share Capital Less Profit & Loss Account Debit Balance 186 505 7 512 55 55 457 500 (43) 457 Significant Accounting Policies and Notes to the Summary Statement [See Annexure - III(e)] 493 7 500 4,036 4,036 (3,536) 500 (4,036) (3,536) 131 7 138 4,167 4,167 (4,029) - (4,029) (4,029) 660 278 939 4,607 4,607 (3,669) - (3,669) (3,669)
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draft Red Herring Prospectus Dated
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DEFINITIONS AND ABBREVIATIONS Term
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EPS Earnings per Share Equity Share
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Limited, K Raheja IT Park (Hyderaba
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SCRR Securities Contracts (Regulati
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SECTION I: RISK FACTORS CERTAIN CON
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RISK FACTORS Any investment in Equi
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we may require. Should we not execu
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unable to state with certainty abou
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in management, reduction in Promote
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We face competition for customers f
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27. Some of our Subsidiaries / Prom
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same in future. Currently none of t
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13. After this issue, the price of
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are mere irritants, others signific
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Our Success Factors We believe the
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Corporate Information Shopper’s S
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(Rupees in Millions except per shar
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GENERAL INFORMATION Shopper’s Sto
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2. ON THE BASIS OF SUCH EXAMINATION
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Filing A copy of the Red Herring Pr
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Co-Book Running Manager IL&FS INVES
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9 Running the Book, Deciding pricin
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Bankers to the Company UTI Bank Lim
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Enam Securities Pvt Limited 84B, Kh
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(a) At an Extra Ordinary General Me
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11. Our Promoters, Promoters Group,
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Top ten shareholders two years prio
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Particulars ESOP - I (01-02) At fac
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OBJECTS OF THE ISSUE The Objects of
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As at the date of this draft Red He
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All India - Distribution of househo
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Exposure to international trends
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The Indian apparel market The brand
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Growth in Organised Retail Share of
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Global Retail Business …changing
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The Indian Mall Scene in 2005 30 25
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Modern Retailing Formats Format Def
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Shopper’s Stop business has grown
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Experienced professional management
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4. Introducing new brands and devel
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DISTRIBUTION & LOGISTICS Our operat
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Gurgaon Mumbai (6) Jaipur Bangalore
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Visual Merchandising We use our Vis
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Our arrangements with our vendors W
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4. Reduce operational risks by perm
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Human Resources RAMCO HRMS 2001 Our
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Communication to Employees We also
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Milestones of Our Business Year Eve
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24, November, 2003 March 31, 2004 J
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Carlton Trading Private Limited K.
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Mr. Basavanhalli S Nagesh CCA, Mana
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D/o Mr. Veeragnanta Venkata Ramana
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The provisions of the Listing Agree
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Change in Board of Directors in the
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Changes in our Key Managerial Perso
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Mr. Ravi C. Raheja, 33, B.Com and M
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CASA MARIA PROPERTIES PRIVATE LIMIT
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Cape Trading Pvt. Ltd. 17.49 Anbee
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Raghukool Estate Development Pvt. L
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Financial Performance The financial
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Shareholding Pattern The shareholdi
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channels of business either directl
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Shareholding Pattern As on July 31,
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BEACH HAVEN PROPERTIES PRIVATE LIMI
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Shareholding Pattern: The sharehold
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K. RAHEJA SERVICES PRIVATE LIMITED.
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This company is a part of the K. Ra
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apartment structures or residential
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However, since these entities were
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Casa Maria Properties Pvt. Ltd. 4.5
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K. RAHEJA DEVELOPMENT & CONSTRUCTIO
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Names of Shareholder Percentage Sha
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Mumbai Undivided Properties and Ent
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Matsyagandha Investments & Finance
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NANDJYOT PROPERTIES & HOTELS PVT. L
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Shri C.L. Raheja HUF 4.19 Shri C.L.
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Sheilla Mittal 6 Badal Mittal (HUF)
Page 165 and 166: Nitin D.Advani 15 Gavotte Traders P
Page 167 and 168: RELATED PARTY TRANSACTION Related p
Page 169 and 170: SECTION IV: FINANCIAL INFORMATION M
Page 171 and 172: Customer Entry Period ending March
Page 173 and 174: Vendor Arrangements As a retailer,
Page 175 and 176: We also receive sponsorship income,
Page 177 and 178: Administration expenses include exp
Page 179 and 180: Current Liabilities Our current lia
Page 181 and 182: Earnings before Interest, Depreciat
Page 183 and 184: Earnings before Interest Depreciati
Page 185 and 186: Our capital expenditure plan as per
Page 187 and 188: 7. Seasonality of business Our busi
Page 189 and 190: Company Year ended Audited by SSL 3
Page 191 and 192: A . B SHOPPERS' STOP LIMITED ANNEXU
Page 193 and 194: Net Profit/(Loss) after Tax as per
Page 195 and 196: an item from the concession store.
Page 197 and 198: NOTES TO THE SUMMARY STATEMENTS (Ru
Page 199 and 200: 9. On 31 March 2004 the Company eff
Page 201 and 202: 170 31st March, 2001 Purchase of Me
Page 203 and 204: INCOME SALES : UPASNA TRADING LIMIT
Page 205 and 206: Liability for leave encashment, a d
Page 207 and 208: 176 Depreciation (%) Asset Previous
Page 209 and 210: INCOME SALES : Of Products Traded i
Page 211 and 212: effective ownership control is reta
Page 213 and 214: 6. The Company acquired its present
Page 215: INCOME SALES : Service Charges Othe
Page 219 and 220: SHOPPERS’ STOP. COM INDIA LIMITED
Page 221 and 222: SHOPPERS' STOP LIMITED ANNEXURE V A
Page 223 and 224: SHOPPERS' STOP LIMITED ANNEXURE VII
Page 225 and 226: SHOPPERS' STOP LIMITED ANNEXURE - I
Page 227 and 228: Investment in Upasna Trading Pvt. L
Page 229 and 230: 7. Under section 54ED of the Income
Page 231 and 232: SHOPPERS' STOP LIMITED ANNEXURE XII
Page 233 and 234: SHOPPERS' STOP LIMITED ANNEXURE XII
Page 235 and 236: 4. The future minimum rental paymen
Page 237 and 238: Since trading of our Equity Shares
Page 239 and 240: Who can Apply ** Terms of Payment M
Page 241 and 242: Note: The BRLMs, Co-BRM ,Syndicate
Page 243 and 244: evision in the Price Band, the Issu
Page 245 and 246: Investor Category such as Individua
Page 247 and 248: Advertisement regarding Issue Price
Page 249 and 250: 3. Only Employees on the rolls of t
Page 251 and 252: (vii) On or after the Designated Da
Page 253 and 254: ) an agreement dated ---------- wit
Page 255 and 256: Interest on Refund of excess Bid Am
Page 257 and 258: occupy a prime location in the mall
Page 259 and 260: SECTION VI: LEGAL AND REGULATORY IN
Page 261 and 262: OUTSTANDING LITIGATIONS Except as d
Page 263 and 264: M. Pending Litigations of companies
Page 265 and 266: E) Litigation pending -Customs and
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Rahej a (Resp- 4) 236 Group in thes
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sources'. The company filed an appe
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ASSESSMENT YEAR -1997-98 K. Raheja
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ASSESSMENT YEAR -1999-00 K. Raheja
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espect of the adjacent plot No 96.
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Suit No. 542 of 2000 Court of Civil
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The Resort ,a division of K. Raheja
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1993. Aggrieved by the order of the
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D) Litigation Pending - Sales Tax /
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High Court of Mumbai HC-WP(PIL)NO 9
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Small Causes Court, Bandra Rent Arr
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into arrangement and settlement at
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Undivided Entities or the Residual
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Small Cause Court, Bandra Rent Arre
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L) Arrears on cumulative preference
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The order of Commissioner of Income
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Writ Petition No. 39258 & 59/1999 M
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City Civil Court, Bangalore MA 170
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S.M. Ramachandra, S.M. Krishnappa s
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Case No. DUS/45-A/DVL/827/98-99 Sub
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Case No. DUS/45-A/DVL/2/94-95 Sub-R
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Case No. 45-A/DVL/SM/71/94-95 Sub-R
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Case No. 45-A/DVL/SM/81/94-95 Sub-R
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Case No. 45-A/DVL/63/96-97 (PO) Sub
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Case No. 45-A/DVL/7/98-99 (PO) Sub-
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Case No. 45-A/DVL/52/96-97(PO) Sub-
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Case No. 45-A/DVL/66/96-97(PO) Sub-
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Writ Petition No.3480/2001 Raj Trus
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H) Litigation Pending - Labour, Emp
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Complaint. No.875/2002 City Civil C
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eminder letters dated 2 nd November
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D) Litigation pending - Sales Tax /
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Metropolitan Magistrate,Mumbai CC N
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G) Economic / criminal / civil offe
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Assessment Year 2000-01(local) K.R
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M) Pending Litigations of companies
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Brief details of the above material
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( i) Maharashtra-Mumbai - Andheri -
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4. Rajasthan - Jaipur 1420 / 05116
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OUR SUBSIDIARIES We have not receiv
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case a Bid is rejected in part, the
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Method of Proportionate Basis of Al
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Purchase/ of Property NEW STORES Sr
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Remuneration of Managing Director M
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FORFEITURE OF SHARES 41. If a Membe
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shall be conclusive evidence of the
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63. If the Person aforesaid shall e
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Notice of Proposed Transfer 70. Bef
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(l) Any one of two or more joint ho
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90. The chairman, if any, of the Bo
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106. The instrument appointing a pr
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the validity of the said representa
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166. Any General Meeting may, subje
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MATERIAL CONTRACTS AND DOCUMENTS FO
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DECLARATION All the relevant provis
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Shopper's Stop Limited - Securities and Exchange Board of India

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