Transcript shkarko.. - Agim Binaj

KONTABILITETI I AVANCUAR
Prof.ass.Agim BINAJ
Hyrje ne pasqyrat financiare te
konsoliduara
Leksion 3
Prof.ass.Agim BINAJ
Tirane,me 15.05.2010
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3-1
Objektivi i te mesuarit 1
Njohja e perfitimeve dhe kufizimeve
te pasqyrave financiare te
konsoliduara.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3-2
Kombinimet e biznesit te konsumuara
permes blerjes se aksioneve
Kombinim biznesi
Nje ose me shume njesi
behen njesi bija te nje
Njesie ekonomoke meme.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3-3
Njesia raportuese
Pasqyrat
Financiare
Meme
_____ _____
_____ _____
_____ _____
Pasqyrat
Financiare
Bije
_____ _____
_____ _____
_____ _____
_____ _____
Pasqyrat
Financiare
Te konsoliduara
_____ _____
_____ _____
_____ _____
_____ _____
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3-4
Njesia raportuese
Nje njesi ekonomike meme mund te bleje nje
bije ne nje industri shume te ndryshme
nga e saja per te diversifikuar riskun
e saj te pergjithshem te biznesit.
Ka gjithashtu arsye ligjore per mbajtjen
e identiteteve te vecanta.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3-5
Marredhenia Meme-Bije
Njesia meme
Zoteron me shume se 50%
te nje Njesia tjeter
Filial
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3-6
Marredhenia Meme-Bije
Njesi meme
90%
pronesi
Bije A
80%
pronesi
Bije B
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3-7
Objektivi i te mesuarit 2
Kuptimi i kerkesave per
perfshirjen e nje Njesie bije ne
pasqyrat financiare te konsoliduara.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3-8
Politika e konsolidimit
Pasqyrat finanicare te konsoliduara sigurojne
informacion qe nuk eshte perfshire ne pasqyrat e
vecanta te Njesise meme.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3-9
Politika e konsolidimit
Nje Njesi bije mund te perjashtohet nga
konsolidimi vetem ne dy situata:
1
Kontrolli ka shume mundesi te
jete i perkohshem.
2
Kontrolli nuk eshte
i aksionerit kryesor.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 10
Politika e konsolidimit
Politika e konsolidimit zakonisht prezantohet
nen pikat e meposhtme:
Principet e
konsolidimit
Bazat e
konsolidimit
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 11
Kompanite meme dhe bije me
periudha te ndryshme kontabile
Pasqyrat financiare te konsoliduara pregatiten per
dhe ne fund te periudhes fiskale te Njesise meme.
Nese diferenca nuk tejkalon 3 muaj…
eshte e pranueshme perdorimi i
pasqyrave te Njesise bije per pasqyrim.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 12
Objektivi i te mesuarit 3
Aplikimi i koncepteve te konsolidimit
Tek Njesia meme duke regjistruar
investimin ne nje njesie bije
ne daten e blerjes.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 13
Bilanci Kontabel I Konsoliduar ne Daten
e Blerjes (100% me Vlere Kontabile)
Aktivet
Njesia X
Aktivet afatshkurtra
Arka
$ 20,000
aktive te tjera
45,000
Total aktive afatshk $ 65,000
Aktive afatgjata
$ 75,000
Minus: amort.akumul . 15,000
Total aktive afatgjata $ 60,000
Investimi ne Njesine Y 40,000
Total aktive
$165,000
Njesia Y Konsolidimi
$10,000
$ 30,000
15,000
60,000
$25,000 $ 90,000
$45,000
$120,000
5,000
20,000
$40,000
$100,000
0
0
$65,000
$190,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 14
Bilanci Kontabel I Konsoliduar ne Daten
e Blerjes (100% me Vlere Kontabile)
Detyrimet
Njesia X
Detyrimet afatshkurtra
Llogari te pagueshme $ 20,000
Detyrime te tjera afatshk 25,000
Total detyrime afatshkur $ 45,000
Kapitali aksioner
Aksione kapitali
$100,000
Fitime te mbartura
20,000
Total kapitali aksionet
$120,000
Total detyrime dhe
kapitali aksioner
$165,000
Njesia Y Konsolidimi
$15,000
10,000
$25,000
$ 35,000
35,000
$ 70,000
$30,000
10,000
$40,000
$100,000
20,000
$120,000
$65,000
$190,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 15
Objektivi I te mesuarit 4
Alokimi i teprices se
kostos se investimit mbi
vleren kontabile te bijes
ne daten e blerjes.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 16
Njesia meme blen 100% te
Njesia bije me emer te mire
Nesia X bleu te gjitha aksionet e Nesise Y per $50,000.
Kapitali aksioner I Njesise Y eshte $40,000.
Cfare eshte veprimi I konsolidimit (eliminimi) ?
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 17
Njesia meme blen 100% te
Njesia bije me emer te mire
Aksione kapitali
30,000
Fitime te mbartura
10,000
Emri I mire
10,000
Investimi ne Njesine Y
50,000
Eleminimi i investimeve reciproke dhe llogarive
te kapitalit dhe ngarkimi i teprices se kostos se
investimit mbi vleren kontabile me te cilen eshte
blere emri i mire.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 18
Objektivi i te mesuarit 5
Pregatitja e nje bilanci kontabel te
konsoliduar ne daten e blerjes,
duke perfshire pregatitjen e
veprimeve kontabile eleminuese.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 19
Bilanci Kontabel I Konsoliduar ne Daten
e Blerjes (100% me Vlere Kontabile)
Aktivet
Njesia X
Aktivet afatshkurtra
Arka
$ 10,000
Aktive te tjera neto
45,000
Total aktive afatshku $ 55,000
Aktive afatgjata
$ 75,000
Minus: Amor.akum
15,000
Total aktive afatgjata $ 60,000
Investimi ne Njesin Y 50,000
Emri I mire
Total aktive
$165,000
Njesia Y Konsolidimi
$10,000
15,000
$25,000
$45,000
5,000
$40,000
$ 20,000
60,000
$ 80,000
$120,000
20,000
$100,000
$65,000
10,000
$190,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 20
Bilanci Kontabel I Konsoliduar ne Daten
e Blerjes (100% me Vlere Kontabile)
Detyrimet
Njesia X Njesia Y
Detyrime afatshkurtra
Llogari te pagueshme $ 20,000
$15,000
Detyrime te tjera
25,000
10,000
Total detyrime afatshkurtr $ 45,000$25,000
$
Kapitali aksioner
Aksione kapitali
$100,000
Fitime te mbartura
20,000
Total kapitali aksioner
$120,000
Total detyrime dhe
kapitali aksioner
$165,000
$ 25,000
Konsolidim
$ 35,000
35,000
70,000
$100,000
20,000
$120,000
$190,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 21
Objektivi i mesuarit 6
Kuptimi i konceptit te interesit
te pakices kur Njesia meme
blen me pak sesa 100% te aksioneve
te zakonshme gjendje te Njesia
ekonomike bije.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 22
Bilanci Kontabel I Konsoliduar ne Daten
e Blerjes (100% me Vlere Kontabile)
Aktivet
Njesia X
Aktivet afatshkurtra
Arka
$ 10,000
Aktive te tjera
45,000
Total aktive afatshkur $ 55,000
Aktive afatgjata
$ 75,000
Minus: Amort. akum. 15,000
Total aktive afatgjata $ 60,000
Investimi ne Njesia Y 50,000
Emri I mire
Total aktive
$ 115,000
Njesa Y Konsolidimi
$10,000
15,000
$25,000
$45,000
5,000
$40,000
$ 20,000
60,000
$ 80,000
$120,000
20,000
$100,000
$65,000
14,000
$194,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 23
Bilanci Kontabel I Konsoliduar ne Daten
e Blerjes (100% me Vlere Kontabile)
Detyrime
Detyrime afatshkurtra
Llogari te pagueshme
Detyrime te tjera
Total detyrime afatshku
Interesi i pakices
Kapitali aksioner
Aksione kapitali
Fitime te mbartura
Total kapitali aksioner
Total detyrime dhe
kapitali aksioner
Penn
Skelly
$ 20,000
25,000
$ 45,000
$15,000
10,000
$25,000
$100,000
20,000
$120,000
$165,000
Konsolidimi
$ 35,000
35,000
$ 70,000
$ 4,000
$100,000
20,000
$120,000
$25,000
$194,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 24
Interesi Minoritar
Interesi minoritar ne kompanite bije pasqyrohet
pergjithesisht ne nje vlere te vetme ne seksionin e
detyrimeve te bilancit kontabel te konsoliduar.
Alternativat jane perfshirja e interesit minoritar
ne kapitalin aksioner te konsoliduar ose vendosja e tij
ne nje seksion te vecante per interesin minoritar.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 25
Interesi Minoritar
Interesi i aksionereve te
pakices perfaqeson
investime kapitale ne
aktivet neto te konsoliduara nga
aksioneret e Njesise filial
Me Njesine meme.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 26
Objektivi i te mesuarit 7
Pregatitja e bilancit kontabel te
konsoliduar pas dates se blerjes,
duke perfshire pregatitjen e
veprimeve kontabile eleminuese.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 27
Bilanci Kontabel I Konsoliduar
Pas Blerjes
1. Njesia X blen 90% interes tek Njesia Y ne
1 Janar per $50,000 kur kapitali aksioner i
Njesise Y ishte $40,000.
2. Llogarite e pagueshme te Y perfshijne
$5,000 detyrim ndaj X.
3. Gjate vitit, Y nga te ardhura prej
$20,000 dhe deklaroi $10,000 dividente.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 28
Bilanci Kontabel I Konsoliduar
Pas Blerjes
Cila eshte balanca e investimit ne
llogarine e Njesise Y ne 31 Dhjetor 2009?
Investimi origjinal ne 1 Janar 2009 $50,000
+ 90% fitim neto i Y (20.000x90%) 18,000
– 90% dividente Y(10.000x90%) – 9,000
Balanca e llogarise investime $59,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 29
Bilanci Kontabel I Konsoliduar
Pas Blerjes
Aksione kapitali
30,000
Fitime te mbartura
20,000
Emri I mire
14,000
Investimi ne Y
59,000
Interesi Minoritar
5,000
Eleminimi i investimit reciprok dhe
balancat e kapitalit, regjistro emrin e mire,
dhe perfshirja e interesit minoritar.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 30
Bilanci Kontabel I Konsoliduar
Pas Blerjes
Dividente te pagueshem 9,000
Dividente te arketueshem
9,000
Eleminimi i dividendeve reciproke
te arketueshem dhe te pagueshem.
Llogari te pagueshme 5,000
Llogari te arketueshme
5,000
Eleminimi i llogarive te pagueshme dhe
te arketueshme mes Njesive.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 31
Efekti i Alokimit mbi Bilancin Kontabel
te Konsoliduar ne Blerje
Librat e vecante te Njesive filial
nuk regjistrojne diferencat ne koston/vleren
kontabile te blerjeve
qe krijojne marredheniet bije-meme.
Procedurat e fleteve te punes perdoren
per te rregulluar vlerat kontabile te
Njesise bije per te reflektuar diferencat
kosto/vlere kontabile.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 32
Efekti i Alokimit mbi Bilancin Kontabel
te Konsoliduar ne Blerje
Vlera e rregulluar shfaqet ne bilancin
kontabel te konsoliduar.
Vlera e rregullimit per aktivet dhe
detyrimet individuale eshte
percaktuar duke perdorur nje skedul
investimi alokim kostoje.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 33
Efekti i Alokimit mbi Bilancin Kontabel
te Konsoliduar ne Blerje
Ne 3 Dhjetor 2009,X blen 90% te aksioneve te
zakonshme gjendje te Njesia Y per
$5,000,000 me arke plus 100,000 aksione me
VN $10 me nje vlere tregu $5,000,000.
Kostot shtese jane $300,000.
$200,000 eshte regjistruar si kosto investimi.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 34
Efekti i Alokimit mbi Bilancin Kontabel
te Konsoliduar ne Blerje
NJesia Y (000)
Vlera Kontabile Vlera e drejte
Aktivet
Arka
Llog.te arketueshme
Inventare
Aktive te tjera
Toka
Ndertesa, neto
Pajisje, neto
Total aktive
$ 200
300
500
400
600
4,000
2,000
$8,000
$ 200
300
600
400
800
5,000
1,700
$9,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 35
Efekti i Alokimit mbi Bilancin Kontabel
te Konsoliduar ne Blerje
Njesia Y (000)
Vlera Kontabile Vlera e drejte
Detyrime
Llog.te pagueshme
Deftesa te pagueshme
Aksione te zakonshme
Kapitali I paguar
Fitime te mbartura
Total detyrime dhe
kapitali aksioner
$ 700
1,400
4,000
1,000
900
$ 700
1,300
$8,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 36
Ngarkimi I kostove te teperta
mbi kapitalin e nenshkruar
Investimi ne Y
10,000
Aksione te zakonshme
Kapital shtese I paguar
Arka
Regjistrimi I blerjes 90% te Njesia Y.
1,000
4,000
5,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 37
Ngarkimi I kostove te teperta
mbi kapitalin e nenshkruar
Investimi ne Y
200
Kapitali shtese I paguar
100
Arka
300
Regjistrimi I kostove shtese per kombinimin
me Y.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 38
Ngarkimi I kostove te teperta
mbi kapitalin e nenshkruar
Investimi ne Y
$10,200,000
Vlera kontabile e interesit te blere
$5,900,000 × 90% =
(5,310,000)
Kostot e teperta mbi VK
$ 4,890,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 39
Ngarkimi I kostove te teperta
mbi kapitalin e nenshkruar
Vlera
Vlera
Teprica e
× 90% =
–
E drejte Kontabile
alokuar
Inventare
600
500
Toka
800
600
Ndertesa neto
5,000 4,000
Pajisje, neto
1,700 2,000
Deftesa te paguesh 1,300 1,400
Totali alokuar
Pjesa e mbetur tek emri I mire
Totali
90
180
900
(270)
90
990
3,900
4,890
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 40
Fletet e Punes te Konsoliduara
31 Dhjetor 2009
Llogaria
X
1,300
Arka
700
Llog.te arketueshme
900
Inventare
600
Aktive te tjera
1,200
Toka
8,000
Ndertesa, neto
7,000
Pajisje, neto
10,200
Investimi ne Y
Emri I mire
Teprice e pamortizuar
Total aktive1
29,900
Rregullime dhe
Eliminime
Db.
Kr.
Y
200
300
500 b
400
600 b
4,000 b
2,000
90
180
900
b 3,900
a 4,890
8,000 9960
Bilanci
Kontabel i
Konsoliduar
1,500
1,000
1,490
1,000
1,980
12,900
b
270
8,730
a 10,200
3,900
b 4,890
32,500
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 41
Fletet e Punes te Konsoliduara
31 Dhjetor 2009
Llogaria
Llogari te pagueshme
Deftesa te pagueshme
Aksione te zakonshme
Kapital I paguar
Fitime te mbartura
X
2,000
3,700
11,000
8,900
4,300
Y
700
1,400
4,000
1,000
900
Interesi I pakices
Total detyrime dhe
Kapitali aksioner
Rregullime dhe
Eliminime
Db.
Kr.
b
90
a 4,000
a 1,000
a 900
a
29,900
8,000
590
Bilanci
Kontabel i
Konsoliduar
2,700
5,010
11,000
8,900
4,300
590
32,500
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 42
Objektivi I te mesuarit 8
Aplikimi i koncepteve per
pregatitjen e pasqyres se te
ardhurave te Konsoliduar.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 43
Pasqyra e te ardhurave e konsoliduar
Diferenca midis nje pasqyre te ardhurash te
konsoliduar dhe te pakonsoliduar te nje Njesie
meme qendron ne detajet e dhena me shume sesa ne
vleren e fitimit neto.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 44
Objektivi I te mesuarit 9
Amortizimi I teprices se kostos se
investimit mbi vleren kontabile
ne periudhat ne vijim pas blerjes.
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 45
Efekti I amortizimit mbi Bilancin Kontabel
te Konsoliduar pas blerjes
E ardhura per 2009:
Fitimi neto I X
$ 800,000
E ardhura e Y
(perjashtimi I te ardhures nga Y) $2,523,500
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 46
Efekti I amortizimit mbi Bilancin Kontabel
te Konsoliduar pas blerjes
Dividentet e paguar:
Y
X
$ 300,000
$1,500,000
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 47
Efekti I amortizimit mbi Bilancin Kontabel
te Konsoliduar pas blerjes
Amortizimi I teprices:
Inventaret e nenvleresuar te shitur ne 2009
Toka e nenvleresuar deri sa eshte mbajtur
Ndertesa e nenvleresuar (45 vjet jete perdorimi)
Pajisje te mbivleresuara( 5 vjet jete perdorimi)
Deftesa te pagueshme te mbivleresuara te terhequra ne 2009
Emri I mire (pa amortizim)
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 48
Fletet e Punes te Konsoliduara
31 Dhjetor 2009
Rregullime dhe
Eliminime
Db.
Kr.
Llogaria
Arka
Llog.te arketueshme
Inventare
Aktive te tjera
Toka
Ndertesa, neto
Pajisje, neto
Investimi ne Sand
Emri I mire
Teprice e pamortizuar
X
Y
253.5 100
540
200
1,300
600
800
500
1,200
600 b 180
9,500 3,800 b 880
8,000 1,800
10,504
b 3,900
a 4,744
Total aktive
32,097.5 7,600
Bilanci
Kontabel i
Konsoliduar
353.5
740
1,900
1,300
1,980
12,900
b
216
8,730
a 10,504
3,900
b 4,744
33,937.5
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
3 - 49
Fletet e Punes te Konsoliduara
31 Dhjetor 2009
Llogaria
Llogari te pagueshme
Deftesa te pagueshme
Aksione te zakonshme
Kapital I paguar
Fitime te mbartura
X
2,300
4,000
11,000
8,900
5,897.5
Y
1,200
4,000 a 4,000
1,000 a 1,000
1,400 a 1,400
Interesi I pakices
Total detyrime dhe
Kapitali aksioner
Rregullime dhe
Eliminime
Db.
Kr.
a
32,097.5 7,600
640
Bilanci
Kontabel i
Konsoliduar
3,500
4,000
11,000
8,900
5,897.5
640
33,937.5
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
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Fundi I Leksionit 3
Pytje ?
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
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