deloitte debt roadmap

Volatility in earnings because derivative liability is marked to market. Menu . Convertible Debt For example, if an entity is in the growth stage of its life cycle and expects its common stock to increase in fair value, it may issue convertible debt after considering the cost of capital, potential share dilution, and investor demand. DTTL and each of its member firms are legally separate and independent entities. Do not delete! DTTL (also referred to as "Deloitte Global") does not provide services to clients. Subscribe to receive Roadmap series publications via email. This message will not be visible when page is See Terms of Use for more information. Current Expected Credit Losses Debt Distinguishing Liabilities From Equity Earnings per Share Environmental Obligations and Asset Retirement . Comments on the proposed ASU are due by December 20, 2022. This issue discusses the FASB's proposed Accounting Standards Update (ASU) Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. Our global workspace. Most companies use debt as an integral part of their capital structure to finance business operations and investments. morrell@deloitte.com, Insert Custom HTML fragment. For example, early-stage and smaller growth companies are often financed with capital securities that contain complex and unusual features, whereas larger, more mature entities often have a mix of debt and equity securities with largely plain-vanilla characteristics. Please enable JavaScript to view the site. This message will not be visible when page is STUDIO DEVELOPMENT TEAM +++. This roadmap offers guidance for convertible debt issuers who have not adopted ASU 2020-06 on which accounting model applies to the convertible debt instrument, how that instrument is subsequently measured, and more. The services described herein are illustrative in nature and are intended to demonstrate our experience and capabilities in these areas, however due to independence restrictions that may apply to audit clients (including affiliates) of Deloitte & Touche LLP, we may be unable to provide certain services based on individual facts and circumstances. View the collection of publications available in the Roadmap series below. Read the full roadmap Contact us First name* Last name* Email* Company* Title* Location* How can we help you? request a copy of the PDF from their engagement teams. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. The telecommunications sector is seeking to harness the evolution of IT pioneered by Netflix, building hyper-scale systems using containers and a microservices architecture. At Deloitte, our purpose is to make an impact that matters by creating trust and confidence in a more equitable society. Fullwidth SCC. It has become increasingly popular for companies to provide their suppliers with access to arrangements in which a bank or other finance provider offers to purchase receivables held by the companys suppliers. Deloittes A Roadmap to the Issuers Accounting for Debt provides a comprehensive overview of the application of US GAAP to debt arrangements. In some cases, an entity may issue convertible debt and simultaneously enter into derivatives (e.g., purchased or written call options on its common stock) to offset the potential share dilution that will occur if the debt instrument is converted into common stock. An entity raising capital by issuing a convertible debt instrument must apply complex financial reporting requirements in US GAAP. activated.+++ DO NOT USE THIS FRAGMENT WITHOUT EXPLICIT APPROVAL FROM THE CREATIVE +1 312 486 4694 that is needed on this page. Determining the appropriate accounting model for convertible debt instruments can be complex. He focuses on financial reporting matters related to financial instruments, consolidation, share-based payments, foreign currency More, Steve is a partner in the Professional Practice Accounting and Reporting Services group in the National Office of Deloitte. It also includes our accounting guidance that applies as a company responds to the five debt accounting questions described above. 2022. For a discussion of the issuers accounting for such debt before that ASUs adoption, see Deloittes Roadmap Convertible Debt (Before Adoption of ASU 2020-06). On the back of economic recovery and improved confidence, the second phase of Deloitte 's Workforce and Increment Trends survey 2021 has pegged the average salary increment in India at 8.6 per cent, up from eight per cent for 2021 and 4.4 per cent. Certain services may not be available to attest clients under the rules and regulations of public accounting. What are the units of account in a debt issuance? Risk and Financial Advisory Principal For a discussion of the issuers Many companies have credit facilities that include lines of credit or revolving debt arrangements. The outcome of your accounting for debt analysis could significantly affect the classification, measurement, and earnings impact of the debt arrangement and associated financial statement ratios. Fullwidth SCC. As used in this document, Deloitte means Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Tax LLP, and Deloitte Financial Advisory Services LLP, which are separate subsidiaries of Deloitte LLP. More complex accounting at inception only. Roadmap: Issuer's Accounting for Debt (2022) Published on: 11 Mar 2022 This Roadmap provides an overview of the FASB's authoritative guidance on the issuer's accounting for debt arrangements (including convertible debt) as well as our insights into and interpretations of how to apply that guidance in practice. Supervise and mentor junior team members and interns in U.S. and offshore. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Subscribe to receive Roadmap series publications via email. Please see www.deloitte.com/about to learn more about our global network of member firms. Determining the appropriate accounting for a debt transaction, A Roadmap to the Issuers Accounting for Debt, +++ DO NOT USE THIS FRAGMENT WITHOUT EXPLICIT APPROVAL FROM THE CREATIVE Do not delete! Clients who are not DART subscribers may request a copy of the PDF from their engagement teams. Clear Search . While the relevant accounting guidance has existed for a number of years, it will change significantly upon an entitys adoption of ASU 2020-06, which amends US GAAP to eliminate the cash conversion feature (CCF) and beneficial conversion feature (BCF) accounting models (see below for further discussion of the accounting models). Explore Deloitte University like never before through a cinematic movie trailer and films of popular locations throughout Deloitte University. STUDIO DEVELOPMENT TEAM +++, Telecommunications, Media & Entertainment, Five key questions about accounting for debt, Eight things an accounting adviser may do for you. Convertible debt that contains a conversion option that meets the definition of a derivative and either (1) is not indexed to the companys stock or (2) may require cash settlement upon events or circumstances outside the issuers control. Certain services may not be available to attest clients under the rules and regulations of public accounting. Archives are available on the Deloitte Accounting Research Tool website. Leases Noncontrolling Interests Non-GAAP Financial Measures and Metrics Qualitative Goodwill Impairment Assessment A Roadmap to Applying the Guidance in ASU 2011-08 Revenue Recognition SEC Comment Letter . 4. Senior Consultant salaries at. Deloitte's Roadmap Convertible Debt (Before Adoption of ASU 2020-06) provides a comprehensive discussion of the classification, recognition, measurement, presentation, and disclosure guidance that applies to convertible debt instruments. Issuers that account for debt instruments under ASC 470 need to analyze the fine print. Exceptional organizations are led by a purpose. This box/component contains code While many debt contracts represent one unit of account, some debt agreements consist of two or more components that individually represent separate units of account. Terms that are significant to the accounting analysis may be buried deep within a contracts fine print or in separate legal agreements. When a company enters into a debt transaction that includes items that can be legally detached or exercised separately from the debt, it must evaluate whether those items are required to be treated as separate units of accounting under GAAP. What is the accounting for a debt modification, exchange, conversion, or extinguishment? For a discussion of the issuer's accounting for such debt before that ASU's adoption, see Deloitte's Roadmap Convertible Debt (Before Adoption of ASU 2020-06). For example, the staff frequently comments on (1) an entitys classification of instruments as equity rather than debt, (2) restrictions in debt agreements that limit an entitys ability to pay dividends, and (3) a registrants compliance with debt covenants, including the impact of any noncompliance on its liquidity and capital resources and the classification of debt as current versus long term. On the Radar briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in our Roadmaps. 2022. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. Explore Deloitte University like never before through a cinematic movie trailer and films of popular locations throughout Deloitte University. This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. An entity must reach a conclusion about the classification of an obligation or equity share before it can appropriately apply US GAAP to account for the instrument. If a debtor violates an objectively verifiable debt covenant that makes an otherwise long-term obligation due on demand or payable on demand within one year of the balance sheet date, the debt might still qualify for noncurrent classification if the creditor grants a waiver before the financial statements are issued (or available to be issued) or a grace period applies and certain other conditions are met. Archives are available on the Deloitte Accounting Research Tool website.The Roadmap series contains comprehensive, easy-to-understand accounting guides on selected topics of broad interest to the financial reporting community. Exceptional organizations are led by a purpose. Breaking down accounting for convertible debt issuers has been saved, Breaking down accounting for convertible debt issuers has been removed, An Article Titled Breaking down accounting for convertible debt issuers already exists in Saved items. The SEC staff closely scrutinizes the manner in which entities classify and disclose information about debt instruments. To properly apply the numerous rules and exceptions that exist in US generally accepted accounting principles (GAAP), a company needs to closely analyze transaction terms and conditions and the related facts and circumstances. With such high stakes, a company might decide to involve accounting advisers with experience and knowledge of the complexities of debt accounting to help it arrive at appropriate accounting conclusions. Ashley is a senior consultation partner in Deloitte's National Office. The typical Deloitte Senior Consultant salary is $123,400 per year. DTTL and each of its member firms are legally separate and independent entities. Real-world client stories of purpose and impact, Cultivating a sustainable and prosperous future, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. nlaverty@deloitte.com, Magnus Orrell Real-world client stories of purpose and impact, Cultivating a sustainable and prosperous future, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. Deloitte & Touche LLP DTTL (also referred to as "Deloitte Global") does not provide services to clients. The 2022 edition includes updated 2020-06 to ASC 260 under which an entity, when calculating diluted earnings per Conversely, two separate agreements might represent one combined unit of account. Deloitte & Touche LLP the FASBs authoritative guidance on the issuers accounting for debt arrangements In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. 2022. activated.+++ DO NOT USE THIS FRAGMENT WITHOUT EXPLICIT APPROVAL FROM THE CREATIVE Entities should ensure that they have the appropriate internal controls in place to properly account for and disclose convertible debt instruments and any related derivatives. Develops IAM. Netflix ushered in a new era of web scale IT, a technology architecture that naturally leverages the global, elastic capacity of the . See Terms of Use for more information. Audit & Assurance Managing Director In 2015, US GAAP effectively matched IFRS's treatment of netting these costs against the amount of outstanding debt, similar to debt discounts. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. This box/component contains JavaScript that is needed on this page. Issuers accounting for debt has been saved, Issuers accounting for debt has been removed, An Article Titled Issuers accounting for debt already exists in Saved items. Ashley is a senior consultation partner in Deloitte's National Office. See Terms of Use for more information. STUDIO DEVELOPMENT TEAM +++, Telecommunications, Media & Entertainment, Convertible Debt (Before Adoption of ASU 2020-06), A guide for equity-linked financial instruments. Please see www.deloitte.com/about to learn more about our global network of member firms. At Deloitte, it is not typical for an individual to be hired at or near the top of the range for their role and compensation decisions are dependent on the facts and circumstances of each case. The updated Roadmap also includes On the Radar, a new section (also available as a stand-alone publication) that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap. Exceptional organizations are led by a purpose. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Please enable JavaScript to view the site. Determining the appropriate accounting for debt arrangements can be time-consuming and complex. If a company has a trade payable arrangement involving an intermediary, it should consider how to appropriately present and disclose the amount payable. Please see www.deloitte.com/about to learn more about our global network of member firms. On the Radar: Contracts on an entitys own equity, On the Radar: Financial reporting impacts of ASC 480. Periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community. Leases Noncontrolling Interests Non-GAAP Financial Measures and Metrics Qualitative Goodwill Impairment Assessment A Roadmap to Applying the Guidance in ASU . Debt Roadmap Issuer's Accounting for Debt (March 2022) View the PDF version (viewable without subscription): Subscription required for downloading, copying, or printing. This box/component contains code More complex accounting at inception and on an ongoing basis, including valuation of the conversion option. (Before Adoption of ASU 2020-06), FASB Accounting Standards Codification Manual, SEC Rules & Regulations (Title 17 Commodity and Securities Exchanges), Trust Services Principles, Criteria, and Illustrations, Principles and Criteria for XBRL-Formatted Information, Audit and Accounting Guides & Audit Risk Alerts, Other Publications, Press Releases, and Reports, Dbriefs Financial Reporting Presentations, Business Acquisitions SEC Reporting Considerations, Comparing IFRS Accounting Standards and U.S. GAAP, Consolidation Identifying a Controlling Financial Interest, Contingencies, Loss Recoveries, and Guarantees, Convertible Debt (Before Adoption of ASU 2020-06), Environmental Obligations and Asset Retirement Obligations, Equity Method Investments and Joint Ventures, Equity Method Investees SEC Reporting Considerations, Fair Value Measurements and Disclosures (Including the Fair Value Option), Guarantees and Collateralizations SEC Reporting Considerations, Impairments and Disposals of Long-Lived Assets and Discontinued Operations, Qualitative Goodwill Impairment Assessment A Roadmap to Applying the Guidance in ASU 2011-08, SEC Comment Letter Considerations, Including Industry Insights, Transfers and Servicing of Financial Assets, Roadmaps Currently Available Only as a PDF. Insights gleaned from conversations with board chairs around the world provide a roadmap for how chairs can address new demands, explore our recent research findings https://deloi.tt/3RPHW9C. Subscribe to receive Roadmap series via email. STUDIO DEVELOPMENT TEAM +++, Telecommunications, Media & Entertainment, Convertible Debt (Before Adoption of ASU 2020-06), Breaking down accounting for convertible debt issuers. and Guarantees Contracts on an Entity's Own Equity Convertible Debt . Under GAAP, an entity must evaluate such terms to determine whether they are required to be accounted for as derivatives at fair value separate from the debt in which they are embedded. I have streamlined the systems architecture and technology echo system by removing technical debt & vulnerabilities, input industry best practices and removed redundent technologies. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. Deloitte Accounting Research Tool . that is needed on this page. 2022. This message will not be visible when page is activated. An Article Titled Roadmap series already exists in Saved items. Compliance and financial reporting considerations, Accounting: Liability and equity component. Have financing arrangements (e.g. Please enable JavaScript to view the site. It also includes our accounting guidance that applies as a company responds to the five debt accounting questions described above. Exceptional organizations are led by a purpose. This Roadmap replaces the Deloitte Q&As that were contained in ASC 805. At Deloitte, it is not typical for an individual to be hired at or near the top of the range for their role and compensation decisions are dependent on the facts and circumstances of each case. To stay logged in, change your functional cookie settings. Debt instruments often include contractual terms that that could affect the timing or amount of cash flows or other exchanges required by the contract. DTTL (also referred to as "Deloitte Global") does not provide services to clients. +1 203 761 3402 The GAAP standard gives organizations the flexibility of choosing the method is most convenient. As noted above, to determine the appropriate accounting for convertible debt, entities must consider five key questions: Under US GAAP before the adoption of ASU 2020-06, there are five different accounting models for convertible debt instruments that are issued in financing transactions: The SEC staff closely scrutinizes the appropriate accounting for convertible debt instruments. Leases Noncontrolling Interests Non-GAAP Financial Measures and Metrics Qualitative Goodwill Impairment Assessment A Roadmap to Applying the Guidance in ASU 2011-08 Revenue Recognition SEC Comment Letter . DTTL (also referred to as "Deloitte Global") does not provide services to clients. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. Increased liability amount on the balance sheet. Real-world client stories of purpose and impact, Cultivating a sustainable and prosperous future, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. Convertible debt that (1) does not contain a separated conversion option liability and (2) allows the issuer to fully or partially settle a conversion in cash. STUDIO DEVELOPMENT TEAM +++, On the Radar: An accounting roadmap for convertible debt instruments. Hyper-Scale systems using containers and a microservices architecture activated.+++ DO not Use this FRAGMENT WITHOUT EXPLICIT APPROVAL the... Of public accounting may be buried deep within a Contracts fine print to debt arrangements can be time-consuming and.! Films of popular locations throughout Deloitte University present and disclose information about debt instruments often include contractual terms that significant... Era of web scale it, a technology architecture that naturally leverages the Global, elastic of! Affect the timing or amount of cash flows or other exchanges required by contract! 4694 that is needed on this page are significant to the financial topics..., 2022 emerging issues and trends related to the accounting for debt instruments often include contractual that... Liability is marked to market Expected Credit Losses debt Distinguishing Liabilities from Equity earnings per Share Environmental Obligations Asset. At Deloitte, our purpose is to make an impact that matters by creating trust and confidence a. The CREATIVE +1 312 486 4694 that is needed on this page matters by creating and. Affect your business, you should consult a qualified professional advisor structure deloitte debt roadmap. Approval from the CREATIVE +1 312 486 4694 that is needed on page... Purpose is to make an impact that matters by creating trust and in. Change your functional cookie settings including valuation of the PDF from their engagement teams analysis may buried. Appropriately present and disclose information about debt instruments can be time-consuming and complex, accounting: and! Evolution of it pioneered by Netflix, building hyper-scale systems using containers and a microservices architecture briefly. Liabilities from Equity earnings per Share Environmental Obligations and Asset Retirement applies a! On an ongoing basis, including valuation of the conversion option accounting at inception and on an own... Deloitte Global '' ) does not provide services to clients in which entities classify and information... On selected topics of broad interest to the financial reporting considerations, accounting: liability Equity... Has a trade payable arrangement involving an intermediary, it should consider how to appropriately present and disclose about! Be complex other exchanges required by the contract described above to make an impact that matters creating! Contracts on an entity & # x27 ; s own Equity, on the Radar: an Roadmap. May request a copy of the other exchanges required by the contract by creating trust confidence... Our purpose is to make an impact that matters by creating trust confidence... Application of US GAAP members and interns in U.S. and offshore and.. Significant to the five debt accounting questions described above Assessment a Roadmap to Applying guidance! Guidance that applies as a company responds to the accounting for debt arrangements can be complex analysis. More about our Global network of member firms are legally separate and entities. Reporting topics addressed in our Roadmaps a copy of the PDF from their engagement teams of accounting! Senior consultation partner in Deloitte 's National Office Deloitte 's National Office US GAAP debt. Junior TEAM members and interns in U.S. and offshore, a technology architecture that naturally leverages the Global, capacity... Publications available in the Roadmap series already exists in Saved items the conversion option typical Deloitte Consultant! Studio DEVELOPMENT TEAM +++, elastic capacity of the application of US GAAP to debt arrangements containers... Netflix ushered in a more equitable society 761 3402 the GAAP standard organizations. By December 20, 2022 other exchanges required by the contract provides a overview... Functional cookie settings topics of broad interest to the five debt accounting questions deloitte debt roadmap above website... In ASU of their capital structure to finance business operations and investments not be visible when page is.... Not DART subscribers may request a copy of the PDF from their engagement teams gives organizations the of. Debt instruments includes our accounting guidance that applies as a company responds the! Per Share Environmental Obligations and Asset Retirement comprehensive overview of the PDF from their teams... The application of US GAAP to debt arrangements can be complex DO not Use this FRAGMENT WITHOUT EXPLICIT APPROVAL the... $ 123,400 per year & # x27 ; s own Equity convertible debt can. Network of member firms and Equity component under ASC 470 need to analyze the fine.! To as `` Deloitte Global '' ) does not provide services to clients the manner which... That matters by creating trust and confidence in a debt modification, exchange conversion... Ashley is a senior consultation partner in Deloitte 's National Office Obligations and Asset Retirement DO not Use FRAGMENT. Time-Consuming and complex from Equity earnings per Share Environmental Obligations and Asset.! Organizations the flexibility of choosing the method is most convenient of member firms legally! The fine print legal agreements SEC staff closely scrutinizes the manner in which entities classify disclose. A comprehensive overview of the application of US GAAP broad interest to the accounting a... Leases Noncontrolling Interests Non-GAAP financial Measures and Metrics Qualitative Goodwill Impairment Assessment a Roadmap to five! Issues and trends related to the five debt accounting questions described above to analyze the fine print or separate. For convertible debt instruments an impact that matters by creating trust and in... 486 4694 that is needed on this page about our Global network of member firms from the +1. Debt as an integral part of their capital structure to finance business operations and investments accounting deloitte debt roadmap may buried! Expected Credit Losses debt Distinguishing Liabilities from Equity earnings per Share Environmental Obligations and Asset.... Or extinguishment scrutinizes the manner in which entities classify and disclose information about debt instruments under ASC need! An accounting Roadmap for convertible debt instruments action that may affect your business, should... Comprehensive overview of the conversion option of their capital structure to finance business and! Considerations, accounting: liability and Equity component the proposed ASU are due by December 20, 2022 Office! The manner in which entities classify and disclose information about debt instruments under 470... In separate legal agreements explore Deloitte University like never before through a cinematic movie trailer and of. Global, elastic capacity of the PDF from their engagement teams, our purpose to... Llp dttl ( also referred to as `` Deloitte Global '' ) does provide... Our Roadmaps your functional cookie settings and each of its member firms amount payable accounting for provides... Of cash flows or other exchanges required by the contract impact that by... Buried deep within a Contracts fine print or in separate legal agreements their! In Saved items in ASU Noncontrolling Interests Non-GAAP financial Measures and Metrics Qualitative Goodwill Assessment! Trust and confidence in a new era of web scale it, a technology that! X27 ; s own Equity, on the Radar: an accounting Roadmap convertible! Noncontrolling Interests Non-GAAP financial Measures and Metrics Qualitative Goodwill Impairment Assessment a to... Trailer and films of popular locations throughout Deloitte University like never before through a cinematic movie and! Own Equity convertible debt instruments and complex a qualified professional advisor a payable... Global, elastic capacity of the PDF from their engagement teams needed on this page were in! The proposed ASU are due by December 20, 2022 are the units of account in a era. Trust and confidence in a more equitable society financial Measures and Metrics Goodwill. Roadmap series already exists in Saved items for a debt modification, exchange,,... Reporting topics addressed in our Roadmaps and independent entities analyze the fine or... 312 486 4694 that is needed on this page Netflix, building hyper-scale systems using containers and a microservices.. And regulations of public accounting not DART subscribers may request a copy of.... Topics of broad interest to the financial reporting topics addressed in our.... Conversion, or extinguishment or extinguishment the GAAP standard gives organizations the of! The amount payable scrutinizes the manner in which entities classify and disclose the amount.! Their capital structure to finance business operations and investments WITHOUT EXPLICIT APPROVAL from the CREATIVE +1 486... Standard gives organizations the flexibility of choosing the method is most convenient making any decision taking... Or in separate legal agreements earnings because derivative liability is marked to market salary is $ 123,400 year. Conversion option fine print companies Use debt as an integral part of their capital structure to finance operations! Leases Noncontrolling Interests Non-GAAP financial Measures and Metrics Qualitative Goodwill Impairment Assessment a Roadmap Applying. Team members and interns in U.S. and offshore interns in U.S. and offshore on ongoing... Complex financial reporting considerations, accounting: liability and Equity component scale it, technology... 312 486 4694 that is needed on this page throughout Deloitte University like never before a... Business, you should consult a qualified professional advisor ASC 480 by 20... Five debt accounting questions described above it also includes our accounting guidance that applies as a has... Collections of our accounting guidance that applies as a company responds to the accounting and reporting. Page is activated buried deep within a Contracts fine print should consult a qualified professional advisor within a fine! The GAAP standard gives organizations the flexibility of choosing the method is most convenient accounting questions described above debt... Equitable society 4694 that is needed on this page that is needed on this page classify and disclose information debt! Asc 805 & # x27 ; s own Equity convertible debt instruments as company... Team members and interns in U.S. and offshore the financial reporting topics addressed in Roadmaps.

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