Archived - Department of Finance Canada Quarterly Financial Report for the Quarter Ended December 31, 2013 (unaudited)

1. Introduction

1.1 Authority, Mandate and Program Activities

1.2 Basis of Presentation

1.3 Department of Finance – Financial Structure

2. Highlights of fiscal quarter and fiscal year-to-date (YTD) results

2.1 Authorities Analysis

2.2 Expenditure Analysis

3. Risks and Uncertainties

4. Significant changes in relation to operations, personnel and programs

5. Budget 2012 Implementation

This quarterly financial report has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board Accounting Standard 1.3. This quarterly financial report should be read in conjunction with the Main Estimates, Supplementary Estimates as well as Canada’s Economic Action Plan 2012 (Budget 2012). The quarterly financial report has not been subject to an external audit or review.

The Department helps the Government of Canada develop and implement strong and sustainable economic, fiscal, tax, social, security, international and financial sector policies and programs. It plays an important central agency role, working with other departments to ensure that the government's agenda is carried out and that ministers are supported with high-quality analysis and advice.

The Department's responsibilities include the following:

The Minister of Finance is accountable for ensuring that his responsibilities are fulfilled both within his portfolio and with respect to the authorities assigned through legislation. The Minister has direct responsibility for a number of acts and is assigned specific responsibilities in other acts that are under the responsibility of other ministers.

The description of the program activities for the Department of Finance Canada (the ‘Department’) can be found in Part II of the Main Estimates and the Report on Plans and Priorities.

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Department’s spending authorities granted by Parliament and those used by the Department, consistent with the Main Estimates and Supplementary Estimates for both fiscal years as well as transfers from Treasury Board central votes that are approved by the end of the quarter. This quarterly financial report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before monies can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, after the tabling of the Main Estimates on February 28, 2012. As a result the measures announced in Budget 2012 could not be reflected in the 2012-13 Main Estimates. Similarly, measures announced in Budget 2013 (March 21, 2013) could not be reflected in the 2013-14 Main Estimates.

In fiscal year 2012-2013, frozen allotments were established by Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In 2013-2014, frozen allotments were not required as the changes to departmental authorities were reflected in the 2013-2014 Main Estimates tabled in Parliament.

The Department uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

The Department has three major categories of expenditure authority. These categories are:

This Departmental Quarterly Financial Report (QFR) reflects the results of the current fiscal period in relation to the Main Estimates and Supplementary Estimates A and B of 2012-13.

Sections 2.1 and 2.2 below highlight the significant items that contributed to the increase in the resources available for use from 2012-13 to 2013-14 and the increase in actual expenditures as at December 31, 2012 and December 31, 2013.

The following graph provides a comparison of budgetary authorities available for spending for the full fiscal year and budgetary expenditures for the first nine months of 2012-13 and 2013-14.

Comparison of Budgetary Authorities and Year to Date Budgetary Expenditures for the Quarter ended December 31 of Fiscal Years 2012–13 and 2013–14

In 2013-14, Q3 Authorities were $87,071 million, Q3 Expenditures were $20,797 million, Q2 Expenditures were $21,153 million, and Q1 Expenditures were $22,210 million. In 2012-13, Q3 Authorities were $85,643 million, Q3 Expenditures were $20,517 million, Q2 Expenditures were $20,886 million, and Q1 Expenditures were $21,592 million.

Non-budgetary authorities related to the value of loans disbursed to Crown Corporations participating in the Crown Borrowing Framework are not reflected in the Estimates.

Total authorities

The following table provides a comparison of cumulative authorities by vote for the current and previous fiscal years.

Comparison of Authorities Available for Spending for the Year as at December 31 of Fiscal Years 2012–13 and 2013–14

Variance

Authorities Available (in millions) 2013–14 2012–13 $ %
Budgetary
Voted:
Vote 1 - Operating Expenditures 117.6 119.3 (1.7) -1.4%
Vote 5 - Grants and Contributions 11.4 225.0 (213.6) -94.9%
Statutory:
Federal-Provincial Fiscal Arrangements Act payments 60,427.3 57,570.2 2,857.1 5.0%
Interest on Unmatured Debt and Interest on Other Liabilities 26,522.0 27,668.0 (1,146.0) -4.1%
Other (7.7) 61.0 (68.8) -112.7%
Total statutory 86,941.5 85,299.2 1,642.3 1.9%
Total Budgetary authorities 87,070.6 85,643.5 1,427.1 1.7%
Non-Budgetary - 20.6 (20.6) -100.0%
Total authorities 87,070.6 85,664.1 1,406.5 1.6%

Authorities available for spending in fiscal year 2013-14 are $87,070.6 million at the end of the third quarter as compared to $85,664.1 million at the end of the third quarter of 2012-13, representing an increase of $1,406.5 million, or 1.6%.

Voted budgetary authorities

Total 2013-14 Vote 1 operating authorities available for use as at December 31, 2013 are $117.6 million as compared to $119.3 million at the same period in 2012-13, representing a decrease of $1.7 million which is mainly attributable to the net effect of the following factors:

At the end of the third quarter in 2013-14, Vote 5 authorities available are $11.4 million compared to $225.0 million at the end of the third quarter of 2012-13, representing a decrease of $213.6 million which is due to the net effect of the following factors:

Statutory budgetary authorities

Statutory Authorities available for spending in fiscal year 2013-14 are $86,941.5 million at the end of the third quarter as compared to $85,299.2 million at the end of the same quarter of 2012-13, representing an increase of $1,642.3 million, or 1.9 %.

This increase of $1,642.3 million relates to 3 broad categories; increases of $2,857.1 million in payments pursuant to the Federal-Provincial Fiscal Arrangements Act, offset by decreases in Interest on Unmatured Debt and Interest on Other Liabilities ($692.0 million and $454.0 million respectively) and a decrease of $68.8 million in other statutory payments. Additional details are provided below.

Authorities for payments pursuant to the Federal Provincial Fiscal Arrangements Act payments as at December 31, 2013 are $60,427.3 million compared to $57,570.2 million for the same period in 2012-13. The increase of $2,857.1 million is mainly due to the net effect of the following factors:

Authorities for the Interest on Unmatured Debt and Interest on Other Liabilities as at December 31, 2013 are $26,522.0 million compared to $27,668.0 million at the same period in 2012-13. The decrease of $1,146.0 million is mainly due to the following factors:

Other Statutory Authorities at the end of the third quarter of fiscal year 2013-14 are ($7.7 million) as compared to $61.0 million at the same period in 2012-13, representing a decrease of $68.8 million. This decrease is primarily due to the net effect of the following factors:

Non-Budgetary Authorities

Non-budgetary authorities related to the value of loans disbursed to Crown Corporations participating in the Crown Borrowing Framework are not reflected in the Estimates. The gross borrowing requirements for Crown Corporations are driven by the need to match the term and structure of the borrowing requirements of corporations’ clients. These activities are influenced by current, and expectations of future, economic conditions and can vary greatly over a short period of time. For example, if clients of the Crown Corporation are seeking short-term, floating rate loans, the Crown Corporation will seek to match that with short-term borrowings from the government. This will result in the loan being refinanced several times through the year, with higher gross borrowings associated with a smaller net borrowing amount. This can change very quickly should market conditions suggest interest rates are going to rise and their clients seek to lock in their borrowing costs through longer term borrowings. As such, there can be very large and significant variances both inter-year and intra-year. Given the risk of forecast inaccuracy and that the gross advances to Crown Corporations are a non-budgetary item and do not impact on the net-debt of the government, the Department only reports on actual borrowings by the Crown Corporations.

There is a decrease of $20.6M in the authorities for the statutory vote Payments to International Bank for Reconstruction and Development from 2012-13 to 2013-14. No further payments are planned as the full amount was paid over the two year period of 2011-12 and 2012-13.

Total Expenditures

The following table provides a comparison of cumulative spending by vote for the current and previous fiscal years.

Comparison of Year to Date Expenditures for the Quarter Ended December 31 of Fiscal Years 2012–13 and 2013–14

Variance

Year to date expenditures (in millions) 2013–14 2012–13 $ %
Budgetary
Voted:
Vote 1 - Operating Expenditures 74.1 74.2 (0.1) -0.1%
Vote 5 - Grants and Contributions 7.2 3.2 4.0 126.9%
Statutory:
Federal-Provincial Fiscal Arrangements Act payments 44,175.6 42,787.5 1,388.1 3.2%
Interest on Unmatured Debt and
Interest on Other Liabilities
19,544.0 19,920.5 (376.6) -1.9%
Other 358.7 209.7 149.1 71.1%
Sub Total Statutory 64,078.3 62,917.7 1,160.6 1.8%
Total Budgetary expenditures 64,159.6 62,995.0 1,164.6 1.8%
Non-Budgetary 53,680.6 49,454.5 4,226.2 8.5%
Total year to date expenditures 117,840.2 112,449.5 5,390.7 4.8%
Note: Figures may not add due to rounding

At the end of the third quarter of the 2013-14 fiscal year, total expenditures were $117,840.2 million compared to $112,449.5 million reported in the same period of 2012-13, representing an increase of $5,390.7 million or 4.8%.

Voted budgetary expenditures

Total 2013-14 Vote 1 operating expenditures at the end of the third quarter were $74.1 million as compared to $74.2 million at the same period of fiscal year 2012-13, representing a decrease of $0.1 million or 0.1%.

Total 2013-14 Vote 5 grants and contribution expenditures at the end of the third quarter were $7.2 million as compared to $3.2 million at the same period of fiscal year 2012-13, representing an increase of $4.0 million. This increase is mainly attributable to interim funding of $4.2 million to the Canadian Securities Regulation Regime Transition Office (CSTO) and a decrease in payments to the Toronto Waterfront Revitalization Initiative of $0.2 million.

Statutory budgetary expenditures

Total statutory expenditures at the end of the third quarter of 2013-14 are $64,078.3 million as compared to $62,917.7 million at the end of the third quarter of 2012-13 representing an increase of $1,160.6 million, or 1.8%.

This increase is primarily attributable to an increase of $1,388.1 million in transfer payments pursuant to the Federal-Provincial Fiscal Arrangements Act, an increase of $149.1 million in other statutory payments and a decrease of $376.6 million in Interest on Unmatured Debt and Interest on Other Liabilities (decrease of $26.9 million and decrease of $349.7 million respectively).

Expenditures for payments pursuant to the Federal Provincial Fiscal Arrangements Act as at December 31, 2013 are $44,175.6 million compared to $42,787.5 million at the same period in 2012-13 representing an increase of $1,388.1 million. This increase is mainly due to the net effect of the following factors:

Explanations for all but one of the items listed above are consistent with the explanations found under the statutory budgetary authorities in Section 2.1. The decrease of $36.8 million in payment to Ontario related to the Canada Health Transfer is due to updated personal income tax data.

Expenditures for the Interest on Unmatured Debt and Interest on Other Liabilities as at December 31, 2013 are $19,544.0 million compared to $19,920.5 million at the same period in 2012-13 representing a decrease of $376.6 million. The decrease is mainly due to the following factors:

Other Statutory payments at the end of the third quarter of fiscal year 2013-14 are $358.74 million as compared to $209.68 million at the same period in 2012-13, representing an increase of $149.06 million. This increase is primarily due to the net effect of the following factors:

Non-budgetary expenditures

Non-budgetary expenditures at the end of the third quarter of 2013-14 are $53,680.6 million compared to $49,454.5 million at the end of the same quarter in the prior year representing an increase of $4,226.2 million. This increase is in part due to an increase of $4,088.4 million related to the value of loans disbursed to Crown Corporations participating in the Crown Borrowing Framework. Gross borrowings by Crown Corporations are based on demand and the business requirements of the participating entities, and also depend on the terms of the Crown Corporation borrowings. As such, amounts can vary significantly from year to year. The increase is also explained by an increase of $136.8 million in payments to the International Monetary Fund New Arrangement to Borrow and an increase of $1.0 million in advances pursuant to section 13(1) of the Financial Consumer Agency of Canada Act.

Significant Changes on the Departmental budgetary expenditures by Standard Object table

Table 2, located at the end of this report, presents Budgetary Expenditures by Standard Object (SO). The main variance in expenditures between 2013-14 and 2012-13 by standard object are as follows:

The year over year variances are explained in detail in the preceding Section 2.2.

Quarterly Spending

Expenditures in the third quarter of fiscal 2013-14 were $38,039.0 million compared with $37,250.1 million for the third quarter of 2012-13, representing an increase of $788.9 million or 2.1% in quarterly spending.

Comparison of Quarterly Expenditures for the Third Quarter Ended December 31 of Fiscal Years 2012–13 and 2013–14
(in millions)

Variance

Expenditures for the Second Quarter 2013–14 2012–13 $ %
Budgetary
Voted:
Vote 1 - Operating Expenditures 28.1 28.4 (0.3) -0.9%
Vote 5 - Grants and Contributions 0.5 0.7 (0.2) -25.6%
Statutory:
Federal-Provincial Fiscal Arrangements Act payments 14,496.9 13,899.0 597.9 4.3%
Interest on Unmatured Debt and
Interest on Other Liabilities
6,170.4 6,664.0 (493.6) -7.4%
Other 101.3 (74.7) 176.0 -235.5%
Sub Total Statutory 20,768.6 20,488.2 280.4 1.4%
Total Budgetary expenditures 20,797.2 20,517.3 279.9 1.4%
Non-Budgetary 17,241.7 16,732.8 509.0 3.0%
Total year to date expenditures 38,039.0 37,250.1 788.9 2.1%
Note: Figures may not add due to rounding.

Variance explanations of the quarterly spending are in line with the year to date variance explanations provided in Section 2.2.

Private sector economists expect moderate growth in the Canadian economy, as growth in domestic demand is expected to be moderated by a fragile global recovery and the related near- to medium-term risks. In particular, uncertainty stems from ongoing concerns about the U.S. federal government's fiscal position, although the U.S. economy is showing signs of improvement, as well as the ongoing banking and sovereign debt sustainability issues in Europe. In addition, any potential slowdown in the major emerging market economies could affect the Canadian economy owing to weaker commodity prices and exports and slower global growth. Domestically, the key risk continues to be elevated household debt.

The Department of Finance Canada remains committed to ensuring a strong economy and sound public finances for Canadians. In meeting this commitment, the Department is exposed to a broad range of risks. Effective risk management is therefore critical to its ability to deliver results for Canadians, and the Department has put in place mechanisms to systematically identify and manage its corporate risks, notably policy, people and relationships, infrastructure and process risks.

In particular, the Department will continue to manage the economic volatility risks by ensuring it has in place the infrastructure, resources and authorities needed to respond to an evolving economic and financial sector environment. The Department will also manage the increased requirement for coordinated international decision making, to deal with uncertain world economic conditions and to support the soundness of the global financial system. At the same time, the Department will continue to ensure that responsible financial sector agencies take effective coordinated action to support the soundness, integrity and reputation of the Canadian financial system.

While implementing the 2012 expenditure review measures, the Department also recognizes that as a knowledge-based organization, its continued success depends on attracting, developing and retaining a highly skilled and adaptable workforce. The Department will continue to focus on strategic recruitment, cost-effective training and development initiatives, performance management and staff retention as a successful way of achieving desired outcomes.

The Department continues to work closely with Shared Services Canada to standardize and consolidate workplace technology device hardware and software.

This section provides an overview of the savings measures announced in Budget 2012 that will be implemented in order to refocus government and programs; make it easier for Canadians and business to deal with their government; and, modernize and reduce the back office.

The Department of Finance will achieve Budget 2012 savings of $32.4 million by fiscal year 2014-15 by reconfiguring and modernizing the Department’s internal services and policy analysis functions. It is also taking further significant steps to reduce coinage costs including, for example, measures such as changing the metal composition of $1 and $2 coins from metal alloys to plated steel cores and eliminating the penny.

All savings measures are on track to meet their planned savings. Staff reductions were fully completed in 2012-13.

The statutory forecast for the Purchase of Domestic Coinage includes the savings identified as part of the Budget 2012 Spending Review.

Approved by:

Michael Horgan,
Deputy Minister

Sherry Harrison,
Chief Financial Officer

Ottawa, Canada
February 14, 2014

Department of Finance Canada Quarterly Financial Report
For the quarter ended December 31, 2013
Table 1 - Statement of Authorities (unaudited)
(in thousands of dollars)

Fiscal year 2013-2014 Fiscal year 2012-2013


Total available
for use for the
year ending
March 31, 2014*
Used during
the quarter
ended
December 31, 2013
Year to date used at
quarter-end
Total
available
for use
for the
year ending
March 31, 2013* **
Used during
the quarter
ended
December 31, 2012
Year
to date
used at
quarter-end
Budgetary Authorities
Voted authorities
Operating expenditures 117,630 28,127 74,064 119,283 28,393 74,152
Grants and contributions 11,435 500 7,210 224,987 672 3,177


Total voted authorities 129,065 28,627 81,274 344,270 29,065 77,329


Statutory authorities
Federal-Provincial Fiscal
Arrangements Act payments
Fiscal Equalization
(Part I Federal-Provincial
Fiscal Arrangements Act
)
16,105,194 4,026,299 12,078,896 15,422,503 3,855,626 11,566,877
Canada Health Transfer
(Part V.1 Federal-Provincial
Fiscal Arrangements Act
)
30,283,114 7,570,779 22,712,336 28,568,975 7,142,244 21,426,731
Canada Social Transfer
(Part V.1 Federal-Provincial
Fiscal Arrangements Act
)
12,215,271 3,053,818 9,161,453 11,859,486 2,964,872 8,894,615
Territorial Financing
(Part I.1 Federal-Provincial
Fiscal Arrangement Act
)
3,288,282 670,809 2,617,472 3,110,680 634,578 2,476,101
Wait Times Reduction Transfer
(Part V.1 Federal-Provincial
Fiscal Arrangements Act
)
250,000 62,500 187,500 250,000 62,500 187,500
Alternative Payments for Standing
Programs (Part VI — Federal-Provincial
Fiscal Arrangements Act
)
(3,531,960) (897,351) (2,663,331) (3,366,415) (832,691) (2,515,898)
Payments to Provinces Regarding
Sales Tax Harmonization
(Part III.1 — Federal-Provincial
Fiscal Arrangements Act
)
1,481,000 - 14,000 733,000 25,000 25,000
Incentive for Provinces to Eliminate
Taxes on Capital (Part IV
Federal-Provincial
Fiscal Arrangements Act
)
34,780 - 1,405 - 15
Additional Fiscal Equalization Payment -
Total Transfer Protection
(Part 1 — Federal-Provincial
Fiscal Arrangements Act
)
55,806 - 55,806 679,660 - 679,660
Additional Fiscal Equalization
to Nova Scotia (Part I Federal-
Provincial Fiscal Arrangements Act
)
245,785 - - 312,308 - -
Payments to Ontario related to the
Canada Health Transfer (Part V.1 -
Federal-Provincial Fiscal
Arrangements Act
)
- 10,052 10,052 - 46,855 46,855


Total Federal-Provincial Fiscal
Arrangements Act
payments
60,427,272 14,496,905 44,175,589 57,570,197 13,898,984 42,787,456
Interest on Unmatured Debt and
Interest on Other Liabilities
Interest on Unmatured Debt and
Other Public Debt Costs
17,845,000 4,034,158 13,088,917 18,537,000 4,408,461 13,115,775
Interest on Other Liabilities 8,677,000 2,136,262 6,455,048 9,131,000 2,255,512 6,804,765


Total Interest on Unmatured Debt
and Interest on Other Liabilities
26,522,000 6,170,420 19,543,965 27,668,000 6,663,973 19,920,540
Other
Addtional Fiscal Equalization Offset
Payment to Nova Scotia (Nova Scotia
and Newfoundland and Labrador
Additional Fiscal Equalization
Offset Payments Act
)
89,461 - - 146,059 - -
Youth Allowances Recovery
(Federal-Provincial Fiscal
Revision Act
, 1964)
(776,742) - (388,371) (743,232) - (371,616)
Canadian Millenium Scholarship
Foundation (Budget Implementation
Act
, 1998)
- - (11) - - -
Payments to International
Development Association
441,610 - 441,610 441,620 - 441,620
Debt payments on behalf of poor
countries to International
Organizations pursuant
to section 18(1) of the Economic
Recovery Act
51,200 - - 51,200 - -
Canadian Securities Regulation Regime
Transition Office (Canadian Securities
Regulation Regime Transition
Office Act
)
5,800 - - - -
Purchase of Domestic Coinage 126,500 25,330 84,611 120,000 28,997 85,262
Statutory Subsidies
(Constitution Acts, 1867-1982,
and Other Statutory Authorities)
32,149 1,237 17,312 32,149 1,100 17,312
Contributions to Employee Benefit Plans 12,203 3,051 9,153 13,143 3,286 9,857
Minister of Finance -
Salary and motor car allowance
79 20 58 78 19 58
Minister of State – Motor car allowance 2 - 2 - 1 2
Payment to the International Bank
for Reconstruction and Development
for the Agriculture Advance Market
Commitment (Bretton Woods and
Related Agreements Act
, section 8)
10,000 - - - - -
Losses on Foreign Exchange - 71,013 190,225 - (108,827) 25,618
Payment of Liabilities Previously
Recorded as Revenue
- 623 4,150 - 700 1,571


Total Other (7,738) 101,274 358,739 61,017 (74,724) 209,684


Total statutory authorities 86,941,534 20,768,599 64,078,293 85,299,214 20,488,233 62,917,680


Total budgetary authorities 87,070,599 20,797,226 64,159,567 85,643,484 20,517,298 62,995,009


Non-budgetary authorities
Advances to Crown corporations
(Gross)
- 17,200,349 53,535,853 - 16,730,755 49,447,468
Advances pursuant to section 13(1)
of the Financial Consumer
Agency of Canada Act
(Gross)
- 2,000 8,000 - 2,000 7,000
Payments to the International Monetary
Fund New Arrangements to Borrow
- 39,381 136,768 - - -
Payment to International Bank for
Reconstruction and Development
- - - 20,611 - -


Total non-budgetary authorities - 17,241,730 53,680,621 20,611 16,732,755 49,454,468


Total authorities 87,070,599 38,038,956 117,840,188 85,664,095 37,250,053 112,449,477
* Includes only Authorities available for use and granted by Parliament at quarter-end.
** Total available for use does not reflect measures announced in Budget 2012.

Department of Finance Canada
Quarterly Financial Report
For the quarter ended December 31, 2013
Table 2 - Departmental budgetary expenditures by Standard Object (unaudited)
(in thousands of dollars)

Fiscal year 2013-2014 Fiscal year 2012-2013


Planned expenditures
for the year ending
March 31, 2014
Expended during
the quarter ended
December 31, 2013
Year to date used at quarter-end Planned expenditures
for the year ending
March 31, 2013 *
Expended during
the quarter ended
December 31, 2012
Year to date
used at
quarter-end
Expenditures:
Personnel 82,432 21,553 64,310 88,337 21,653 64,509
Transportation and communications 3,890 607 1,813 4,992 850 1,743
Information 11,300 3,196 5,319 17,851 4,982 7,466
Professional and special services 18,053 4,911 9,194 17,129 3,596 8,432
Rentals 400 225 876 587 66 778
Repair and maintenance 5,431 434 1,101 587 8 19
Utilities, materials and supplies 127,500 25,422 84,883 121,057 29,153 85,752
Acquisition of machinery and equipment 7,808 126 227 2,364 367 511
Transfer payments 60,292,185 14,549,826 44,324,359 57,722,980 13,903,681 42,880,874
Public debt charges 26,522,000 6,170,420 19,543,965 27,668,000 6,663,973 19,920,540
Other subsidies and payments - 20,547 123,581 - (110,997) 24,473


Total gross budgetary expenditures 87,070,999 20,797,267 64,159,628 85,643,884 20,517,332 62,995,097
Less Revenues netted against expenditures 400 41 61 400 34 88


Total net budgetary expenditures 87,070,599 20,797,226 64,159,567 85,643,484 20,517,298 62,995,009
* Planned expenditures do not reflect measures announced in Budget 2012
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