The Foreign Contribution Regulation Act, 2010 – CA Final Law Study Material

The Foreign Contribution Regulation Act, 2010 – CA Final Law Study Material is designed strictly as per the latest syllabus and exam pattern.

The Foreign Contribution Regulation Act, 2010 – CA Final Law Study Material

Question 1.
State the persons who are prohibited from accepting foreign contribution under the FCRA, 2010.
Answer:
Persons prohibited from accepting foreign contribution:
As per Sec. 3 of FCRA, 2010, no foreign contribution shall be accepted by any:

(a) candidate for election;
(b) correspondent, columnist, cartoonist, editor, owner, printer or publisher of a registered newspaper;
(c) Public servant, Judge, Government servant or employee of any corporation or any other body controlled or owned by the Government;
Corporation means a corporation owned or controlled by the Govt, and includes a Govt, company;

(d) member of any Legislature;
(e) political party or office-bearer thereof;
(f) organisation of a political nature as may be specified u/s 5 by the C.G.;
(g) association or company engaged in the production or broadcast of audio news or audio-visual news or current affairs programmers’ through any electronic mode, or any other electronic form as defined in the IT Act, 2000 or any other mode of mass communication;
(h) correspondent or columnist, cartoonist, editor, owner of the association or company referred to in clause (g).

Question 2.
Whether foreign remittances received from a relative are to be treated as foreign contribution as per FCRA, 2010? [RTP-May 18]
Answer:
Foreign remittances received from a relative:

As per Sec. 4(e) of the Foreign Contribution Regulation Act, 2010 and Rule 6 of Foreign Contribution Regulation Rules, 2011, even the persons prohibited u/s 3, i.e., persons not permitted to accept foreign contribution, are allowed to accept foreign contribution from their relatives.

However, in terms of Rule 6 of Foreign Contribution Regulation Rules, 2011, any person receiving foreign contribution in excess of ₹ 1 lakh or equivalent thereto in a financial year from any of his relatives shall inform the C.G. in prescribed Form within 30 days from the date of receipt of such contribution.
Conclusion: Foreign remittances received from a relative is not treated as foreign contribution.

The Foreign Contribution Regulation Act, 2010 – CA Final Law Study Material

Question 3.
Mr. Indian received foreign contribution of amount 1.10 lakh from his relative residing abroad. Examine whether Mr. Indian can accept foreign remittances as per provisions of the FCRA, 2010.
[MTP-March 18, Oct. 19]
Answer:
Foreign contribution from relative :

As per Sec. 4(e) of FCRA, 2010 read with Rule 6 of FCRR, 2011, even the persons prohibited under section 3, i.e., persons not permitted to accept foreign contribution, are allowed to accept foreign contribution from their relatives.

However, in terms of Rule 6 of FCRR, 2011, any person receiving foreign contribution in excess of ₹ 1 lakh or equivalent thereto in a financial year from any of his relatives shall inform the C.G. in prescribed Form within 30 days from the date of receipt of such contribution.
Conclusion: Mr. Indian can accept the foreign remittance from relative but he shall inform the C.G. of his receiving the foreign contribution of amount 1.10 lakh as foreign contribution is in excess of 1 lakh rupees.

Question 4.
X, is an association having certificate of registration transfers the Foreign Contribution received by it to another organization? Whether X can validly transfer the foreign contribution. If yes, then what is the process to do so? Is there any restriction on transfer of funds to other organisations? [RTP-May 19]
Answer:
Transfer of Foreign Contribution:

As per Sec. 7 of FCRA, 2010 (as amended by FCR (Amendment) Act, 2020 w.e.f. 29.09.2020), no person who is registered and granted a certificate or has obtained prior permission under this Act; and receives any foreign contribution, shall transfer such foreign contribution to any other person.
Conclusion: X cannot transfer the Foreign Contribution received by it to another organization.

Question 5.
Mr. Satish, General Secretary of a political party received an invitation from the American Labour Party. He wants to avail foreign hospitality. Define the term “foreign hospitality”. In the light of the provisions of the Foreign Contribution (Regulation) Act, 2010, decide whether he can avail it. Discuss also the exception, if any, under which the provisions of the said Act may be relaxed. [May 18 – New Syllabus (6 Marks)]
Answer:
Meaning of Foreign Hospitality:
Section 2(i) of Foreign Contribution Regulation Act, 2010 defines the term “foreign hospitality” as any offer, not being a purely casual one, made in cash or kind by a foreign source for providing a person with the costs of travel to any foreign country or territory or with free boarding, lodging, transport or medical treatment.

Restriction on acceptance of foreign hospitality:

As per Section 6, no member of a Legislature or office-bearer of a political party or Judge or Government servant or employee of any corporation or any other body owned or controlled by the Government shall, while visiting any country or territory outside India, accept, except with the prior permission of the Central Government, any foreign hospitality.

Conclusion: Mr. Satish is not allowed to avail foreign hospitality without the prior permission of Central Government (Ministry of Home Affairs).

Exceptions:

Section 6 provides that it shall not be necessary to obtain any such permission for an emergent medical aid needed on account of sudden illness contracted during a visit outside India.

But, where such foreign hospitality has been received, the person receiving such hospitality shall give an intimation to the C.G. as to the receipt of such hospitality within one month from the date of receipt of such hospitality, and the source from which, and the manner in which, such hospitality was received.

The Foreign Contribution Regulation Act, 2010 – CA Final Law Study Material

Question 6.
Mr. Peter, a Member of the Legislature in India, visited Sydney, Australia to attend World Trade Con-ference as a representative of Government of India after obtaining due permission of the Central Government as per the provisions of Foreign Contribution (Regulation) Act, 2010. His expenditure on foreign travel was borne by Bret Lee Limited, a foreign company. While attending the conference, Mr. Peter suddenly encountered chest pain and he was immediately admitted in the nearby hospital for medical care and treatment.

The medical expenses of ₹ 2,00,000 was borne by Bret Lee Limited. Mr. Peter seeks your advice about the procedure to be followed in the above situation under the provisions of Foreign Contribution (Regulation) Act, 2010. Please advise suitably.
[MTP-Oct. 18, RTP-Nov. 18]
Answer:
Restrictions on Acceptance of foreign hospitality:

As per Sec. 6 of the Foreign Contribution (Regulation) Act, 2010, no member of a Legislature or office-bearer of a political party or Judge or Government servant or employee of any corporation or any other body owned or controlled by the Government shall, while visiting any country or territory outside India, accept, except with the prior permission of the Central Government, any foreign hospitality.

It is also provided that it shall not be necessary to obtain any such permission for an emergent medical aid needed on account of sudden illness contracted during a visit outside India, but, where such foreign hospitality has been received, the person receiving such hospitality shall give an intimation to the C.G. as to the receipt of such hospitality within 1 month from the date of receipt of such hospitality, and the source from which, and the manner in which, such hospitality was received by him.

As per Rule 7 of Foreign Contribution (Regulation) Rules, 2011, in case of emergent medical aid needed on account of sudden illness during a visit abroad, the acceptance of foreign hospitality shall be required to be intimated to the Central Government within 60 days of such receipt giving full details including the source, approximate value in Indian Rupees, and the purpose for which and the manner in which it was utilized.
Conclusion: Mr. Peter need to comply with the requirements as stated in Sec. 6 and Rule 7.

Question 7.
An Association registered under the Foreign Contribution (Regulation) Act, 2010 (the act) received donation from a club registered in Singapore. The Association proposes:
(i) To transfer 10% of the donation to “Home for Aged Society”, an unregistered person and 15% to “Welfare Club” a registered person under the Act,
(ii) To invest portion of the donation in Chits promising high returns.
In the light of provisions of the Foreign Contribution (Regulation) Act, 2010 decide whether the association can carryout the above proposals and if so, state the procedures to be followed under the said Act?’ [Nov. 18-New Syllabus (6 Marks))
Answer:
Transfer of Foreign Contribution to Others:

As per Sec. 7 of FCRA, 2010 (as amended by FCR (Amendment) Act, 2020 w.e.f. 29.09.2020), no person who is registered and granted a certificate or has obtained prior permission under this Act; and receives any foreign contribution, shall transfer such foreign contribution to any other person.

As per Sec. 8 of FCRA, 2010, any foreign contribution or any income arising out of it shall not be used for speculative business. As per Rule 4 of Foreign Contribution (Regulations) Rules, 2011, participation in any scheme that promises high returns like investment in chits or land or similar assets not directly linked to the declared aims and objectives of the organization or association is considered as speculative activity.

Conclusion:

  1. Transfer of 10% of the donation to “Home for Aged Society”, an unregistered person cannot be made after obtaining approval of Central Government as per Rule 24.
  2. Transfer of 15% to “Welfare Club” a registered person under the Act, cannot be made.
  3. Investment of the donation in Chits promising high returns is not allowed.

Question 8.
A foreign co., Srikripa Ltd. established by few Indians in Singapore. Being a strong believer of Sai, the management of the company used to donate a huge amount to the sai trust, in Mumbai, India. Enumerate in the given situation whether the donation so made by Srikripa Ltd. is a foreign contribution. Is the acceptance of such donation by the Sai trust is valid. [MTP-March 19]
Answer:
Acceptance of Foreign contribution from foreign source:

As per Sec. 2(1 )(h) of FCRA, 2010, “Foreign contribution” means the donation, delivery or transfer made by any foreign source:

  1. of any article, (except given as a gift for personal use), if the market value, in India, of such article, on the date of such gift, is not more than such sum as may be specified from time to time, by the Central Government by the rules made by it in this behalf;
  2. of any currency, whether Indian or foreign;
  3. security and includes any foreign security under the Foreign Exchange Management Act, 1999.

As per explanation to the section, a donation, delivery or transfer of any article, currency or foreign security referred to in this clause by any person who has received it from any foreign source, either directly or through one or more persons, shall also be deemed to be foreign contribution within the meaning of this clause.

  • As per Sec. 2(1)(j), foreign source includes a foreign company.
  • In the given case, management of a foreign co., Srikripa Ltd. established by few Indians in Singapore, used to donate a huge amount to the sai trust, in Mumbai, India. Since the Srikripa Ltd. is a foreign company, so donation made by the Srikripa Ltd. is a foreign contribution for the religious and charitable purpose.

Conclusion: Sai Trust can accept foreign contribution with prior permission of C.G., if it is not registered under the FCRA. If the Sai trust is registered under the FCRA, it may accept the foreign contribution within the limit without seeking prior permission.

The Foreign Contribution Regulation Act, 2010 – CA Final Law Study Material

Question 9.
In the light of the provisions of the Foreign Contribution (Regulation) Act, 2010 examine and decide whether the following persons in India are permitted to receive the amount/articles in the following situations:
(i) M/s KG & Co., a partnership firm obtained loan from a club registered in London for its business purpose.
(ii) Hello FM, a registered association, received funds from a foreign company for establishing Frequency Model Radio Station to broadcast audio news.
(iii) Mr. Happy received a wrist watch as marriage anniversary gift from his uncle, a citizen of USA. The market value of the wrist watch is ₹ 25,000. [Nov. 19 (6 Marks)]
Answer:
Acceptance of Foreign contribution:
(i) M/s KG & Co., a partnership firm obtained loan from a club registered in London for its business purpose. Sec. 3 of FCRA, 2010 imposes restrictions on certain persons to accept foreign contribution from foreign source. As per Sec. 2(1)(j), a club registered outside India is a foreign source. As per Sec. 2(1)(h), donation, delivery or transfer made by any foreign source of any currency, whether Indian or foreign is a foreign contribution. However, partnership firm is not covered under the provisions of Sec. 3. Hence, M/s KG & Co., a partnership firm is permitted to obtained loan from a club registered in London for its business purpose.

(ii) As per Sec. 3 of FCRA, 2010, an association or company engaged in the production or broadcast of audio news or audio-visual news or current affairs programmers’ through any electronic mode, or any other electronic form as defined in the IT Act, 2000 or any other mode of mass communication is not allowed to accept foreign contribution. Hello FM, a registered association, is not permitted to receive funds from a foreign company for establishing Frequency Model Radio Station to broadcast audio news.

(iii) As per Sec. 2(1)(h), donation, delivery or transfer made by any foreign source of any article is a foreign contribution. However, if the article is given to a person as a gift for his personal use, if the market value, in India, of such article, on the date of such gift, is not more than such sum as may be specified from time to time, by the C.G. by the rules made by it in this behalf (Amount specified is ₹ 1,00,000), it will not amount to foreign contribution. As the value of wrist watch is ₹ 25,000 only, it will not be treated as a foreign contribution. Mr. Happy is permitted to receive wrist watch as marriage anniversary gift from his uncle, a citizen of USA.

Question 10.
XYZ Foundation, a society registered under the Societies Registration Act, 1860, has received foreign contribution from a Mala Company LLC, a company incorporated in Singapore. XYZ Foundation deposited the amount of foreign contribution in a bank and earned interest on it. XYZ Foundation desires to invest maturity proceeds from deposits in mutual funds. You arc required to advise : whether XYZ Foundation is allowed to make such investment considering the provisions of the Foreign Contribution (Regulation) Act, 2010 (Note: XYZ Foundation has obtained certificate of registration under section 11 of the Act). [RTP-Nov. 20]
Answer:
Investment of Foreign contribution for speculative purposes:

As per Sec. 8 of FCRA, 2010, every person, who is registered and granted a certificate or given prior permission under this Act and receives any foreign contribution, shall utilise such contribution for the purpose for which the contribution has been received. Any foreign contribution or any income arising out of it shall not be used for speculative business. As per Rule 4 of Foreign Contribution (Regulations) Rules, 2011, investment in mutual funds or in shares is considered as speculative activity.

As per the explanation to the definition of the Foreign Contribution under the Act, the interest accrued on the foreign contribution deposited in any bank referred to in Sec. 17(1) or any other income derived from the foreign contribution or interest thereon shall also be deemed to be foreign contribution.
Conclusion: XYZ Foundation cannot use the contribution as well as the interest component for the Investment in Mutual Fund.

Question 11.
Mr. Soumak is an editor of a daily business news on BNN TV. He received a salary of US $ 1,80,000 from Mr. Bob. Mr. Bob is a US citizen resident’in India and operates BNN TV business operations in India. Mr. Bob received such payment i.e. salary given to Mr. Soumak from his parent Company BNN Inc. of USA. Examine under the provisions of the Foreign Contribution (Regulation) Act, 2010. Whether receipt of salary by Mr. Soumak is prohibited? [Nov. 20 (3 Marks)]
Answer:
Acceptance of Foreign contribution:

As per Sec. 3 (1) of FCRA, 2 010, no foreign contribution shall be accepted by any correspondent, columnist, cartoonist, editor, owner, printer or publisher of a registered newspaper.

However, Sec. 4 of FRCA, 2010 provides that nothing contained in Sec. 3 shall apply to the acceptance, by any person specified in that section, of any foreign contribution where such contribution is accepted by him, by way of salary, wages or other remuneration due to him or to any group of persons working under him, from any foreign source or by way of payment in the ordinary course of business transacted in India by such foreign source.

In the given case, Mr. Soumak is an editor of a daily business news on BNN TV. He received a salary of US $ 1,80,000 from Mr. Bob. Mr. Bob is a US citizen resident in India and operates BNN TV business operations in India. Mr. Bob received such payment i.e. salary given to Mr. Soumak from his parent Company BNN Inc. of USA.
Conclusion: As the amount received by Mr. Soumak is in nature of salary, hence the receipt of salary by Mr. Soumak is not prohibited.
Note: Alternate answer possible with different assumption.

Question 12.
Answer the following:
(a) Can a private limited company or a partnership firm get registration or prior permission under FCRA, 2010?
(b) Whether an individual or a Hindu Undivided Family (HUF) can be given registration or prior permission to accept foreign contribution in terms of section 11 of FCRA, 2010?
(c) Whether organisations under Central/State Governments are required to obtain registration or prior permission under FCRA, 2010 for accepting foreign contribution?
Answer:
Registration of certain persons with the Central Government:
Section 11 of the FCRA, 2010 provides the provisions in relation to requirement of registration for the purpose of accepting foreign contribution. In accordance with the provisions of Sec. 11, following conclusions may be drawn:
(a) Yes, a private limited company too may seek prior permission/registration for receiving foreign funds in case they wish to do some charitable work at some point of time.
(b) Yes, definition of the ‘person’ in the FCRA includes any individual and HUF among others. As such an Individual or an HUF is also eligible to apply for prior permission to accept foreign contribution.
(c) Yes, however, all bodies constituted or established by or under a Central Act or a State Act requiring to have their accounts compulsorily audited by CAG of India are exempted from the operations of all the provisions of FCRA, 2010.

The Foreign Contribution Regulation Act, 2010 – CA Final Law Study Material

Question 13.
List the restrictions marked for the grant of the registration and grant of prior permission for acceptance of foreign contribution according to FCRA, 2010. [MTP-Aug. 18]
Answer:
Restrictions marked for the grant of the registration and grant of prior permission for acceptance of foreign contribution:
In terms of Sec. 12(4) ofFCRA, 2010, the following restrictions/conditions have been marked for the grant of registration and prior permission for acceptance of foreign contribution:

(a) The ‘person’ making an application for registration or grant of prior permission

  1. is not fictitious or benami;
  2. has not been prosecuted or convicted for indulging in activities aimed at conversion through inducement or force, either directly or indirectly, from one religious faith to another;
  3. has not been prosecuted or convicted for creating communal tension or disharmony in any specified district or any other part of the country;
  4. has not been found guilty of diversion or mis-utilisation of its funds;
  5. is not engaged or likely to engage in propagation of sedition or advocate violent methods to achieve its ends;
  6. is not likely to use the foreign contribution for personal gains or divert it for undesirable purposes;
  7. has not contravened any of the provisions of this Act;
  8. has not been prohibited from accepting foreign contribution.

(b) The person making an application for registration has undertaken reasonable activity in its chosen field for the benefit of the society for which the foreign contribution is proposed to be utilized.

(c) The person making an application for giving prior permission has prepared a reasonable project for the benefit of the society for which the foreign contribution is proposed to be utilised.

(d) In case, the applicant is an individual, he has neither been convicted under any law for the time being in force nor any prosecution for any offence is pending against him.

(e) In case the applicant is a person other than an individual, any of its directors or office bearers has neither been convicted under any law for the time being in force nor any prosecution for any offence is pending against him.

(f) The acceptance of foreign contribution by the association/ person is not likely to affect prejudicially –

  1. the sovereignty and integrity of India;
  2. the security, strategic, scientific or economic interest of the State;
  3. the public interest;
  4. freedom or fairness of election to any Legislature;
  5. friendly relation with any foreign State;
  6. harmony between religious, racial, social, linguistic, regional groups, castes or communities.

(g) The acceptance of foreign contribution

  1. shall not lead to incitement of an offence;
  2. shall not endanger the life or physical safety of any person.

Question 14.
State under what circumstances Government can cancel the certificate of registration granted to a person under FCRA?
Answer:
Cancellation of Certificate of registration granted under FCRA:
Sec. 14 of Foreign Contribution (Regulation) Act, 2010 deals with the situations under which certificate of registration may be cancelled. Accordingly, the C.G. may, by an order, cancel the certificate if —

(a) the holder of the certificate has made a statement in, or in relation to, the application for the grant of registration or renewal thereof, which is incorrect or false; or
(b) the holder of the certificate has violated any of the terms and conditions of the certificate or renewal thereof; or
(c) in the opinion of the Central Government, it is necessary in the public interest to cancel the certificate; or
(d) the holder of certificate has violated any of the provisions of this Act or rules or order made thereunder; or
(e) if the holder of the certificate has not been engaged in any reasonable activity in its chosen field for the benefit of the society for two consecutive years or has become defunct.

Question 15.
After giving a reasonable opportunity of being heard, Central Government cancelled the certification of registration of Toastea Ltd., a company registered under FCRA on the ground of public interest. 2.5 years have passed since such cancellation.

Company has submitted its written declaration not to involve in such activity again and request to restore the registration. Advise Toastea Ltd. on its eligibility for re-registration or grant of prior permission. Also state the circumstance under which Government can cancel the certificate of registration granted to a person under the Foreign Contribution (Regulations) Act, 2010. [May 19 (6 Marks)]
Answer:
Eligibility of re- registration or grant of prior permission under FCRA:
Sec. 14 of Foreign Contribution (Regulations) Act, 2010 deals with the situations under which certificate of registration may be cancelled and re-registration. Accordingly, any person whose certificate has been cancelled under this section shall not be eligible for registration or grant of prior permission for a period of 3 years from the date of cancellation of such certificate.

Hence Toastea Ltd. will be eligible to apply only after expiry of three years from the date of cancellation of such certificate.
Circumstance under which Government can cancel the certificate of registration:

Cancellation of Certificate of registration granted under FCRA:
Sec. 14 of Foreign Contribution (Regulation) Act, 2010 deals with the situations under which certificate of registration may be cancelled. Accordingly, the C.G. may, by an order, cancel the certificate if —
(a) the holder of the certificate has made a statement in, or in relation to, the application for the grant of registration or renewal thereof, which is incorrect or false; or
(b) the holder of the certificate has violated any of the terms and conditions of the certificate or renewal thereof; or
(c) in the opinion of the Central Government, it is necessary in the public interest to cancel the certificate; or
(d) the holder of certificate has violated any of the provisions of this Act or rules or order made thereunder; or
(e) if the holder of the certificate has not been engaged in any reasonable activity in its chosen field for the benefit of the society for two consecutive years or has become defunct.

Question 16.
Can foreign contribution be received in and utilised from multiple Bank Accounts? [MTP-AprH 18, RTP-May 18]
Answer:
Foreign contribution through scheduled bank:
Sec. 17 of FCRA, 2010 (as amended by FCR (Amendment) Act, 2020 w.e.f. 29.09.2020), deals with the provisions relating to receipt of foreign contribution. Accordingly:

Every person who has been granted certificate or prior permission u/s 12 shall receive foreign contribution only in an account designated as “FCRA Account” by the bank, which shall be opened by him for the purpose of remittances of foreign contribution in such branch of the State Bank of India at New Delhi, as the C.G. may, by notification, specify in this behalf:

Provided that such person may also open another “FCRA Account” in any of the scheduled bank of his choice for the purpose of keeping or utilising the foreign contribution which has been received from his “FCRA Account” in the specified branch of State Bank of India at New Delhi:

Provided further that such person may also open one or more accounts in one or more scheduled banks of his choice to which he may«transfer for utilising any foreign contribution received by him in his “FCRA Account” in the specified branch of the State Bank of India at New Delhi or kept by him in another “FCRA Account” in a scheduled bank of his choice:

Provided also that no funds other than foreign contribution shall be received or deposited in any such account.
Conclusion: The foreign contribution should be received only in an account designated as “FCRA Account” which shall be opened in specified branch of SBI. However, for utilisation purpose, more than one bank account may be opened.

The Foreign Contribution Regulation Act, 2010 – CA Final Law Study Material

Question 17.
Bharat Ltd. is a subsidiary of Global Ltd., which is a MNC registered in Hongkong. The Bharat Ltd. had obtained the permission to receive foreign contribution in a designated account in the SBI. Later it was discovered that the obtained foreign contribution were deposited in other account for its functioning. Advise on the given situation as to depositing of the amount of foreign contribution from designated account to any other account. And state the duty of the bankon the said transactions made? [RTP-May 20]
Answer:
Foreign contribution through scheduled bank:
Sec. 17 of FCRA, 2010 (as amended by FCR (Amendment) Act, 2020 w.e.f. 29.09.2020), deals with the provisions relating to receipt of foreign contribution. Accordingly:

Every person who has been granted certificate or prior permission u/s 12 shall receive foreign contribution only in an account designated as “FCRA Account” by the bank, which shall be opened by him for the purpose of remittances of foreign contribution in such branch of the State Bank of India at New Delhi, as the C.G. may, by notification, specify in this behalf:

Provided that such person may also open another “FCRA Account” in any of the scheduled bank of his choice for the purpose of keeping or utilising the foreign contribution which has been received from his “FCRA Account” in the specified branch of State Bank of India at New Delhi:

Provided further that such person may also open one or more accounts in one or more scheduled banks of his choice to which he may transfer for utilising any foreign contribution received by him in his “FCRA Account” in the specified branch of the State Bank of India at New Delhi or kept by him in another “FCRA Account” in a scheduled bank of his choice:

Provided also that no funds other than foreign contribution shall be received or deposited in any such account.

Conclusion:The foreign contribution should be received only in an account designated as “FCRA Account” which shall be opened in specified branch of SBI. However, for utilisation purpose, more than one bank account may be opened.

Obligations of the Bank receiving foreign contribution of its customers:
As per Rule 16 of Foreign Contribution (Regulation) Rules, 2011, the bank shall report to the C.G. within 48 hours any transaction in respect of receipt or utilisation of any foreign contribution by any person whether or not such person is registered or granted prior permission under the Act.

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