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        CISA is an audit professional certification sponsored by the Information Systems Audit and Control Association (ISACA). Candidates for the certification must meet requirements set by ISACA。The CISA certification was established in 1978[1] for several reasons:Develop and maintain a tool that could be used to evaluate an individuals' competency in conducting information system audits. Provide a motivational tool for information systems auditors to maintain their skills, and monitor the success of the maintenance programs. Provide criteria to help aid management in the selection of personnel and development. The first CISA examination was administered in 1981, and registration numbers have grown each year. Over 60,000[1] candidates have earned the CISA CISA certification has been recognised with ANSI accreditation, along with the CISM certification- both of these certifications are managed by ISACA. It is one of the few certifications formally approved by the US Department of Defense in their Information Assurance Technical category (DoD ).RequirementsCandidates for a CISA certification must pass the examination, agree to adhere to ISACA's Code of Professional Ethics, submit evidence of a minimum of five years of professional IS auditing, control, or security work, and abide by a program of continuing professional and waivers of such experience may be obtained as follows:[2]A maximum of one year of information systems experience OR one year of financial or operational auditing experience can be substituted for one year of information systems auditing, control, or security experience. 60 to 120 completed college semester credit hours (the equivalent of an Associate or Bachelor degree) can be substituted for one or two years, respectively, of information systems auditing, control or security experience. Two years as a full-time university instructor in a related field (., computer science, accounting, information systems auditing) can be substituted for one year of information systems auditing, control or security experience. [edit] ExaminationThe exam consists of 200 multiple-choice questions that must be answered within 4 hours. The exam is split between 6 Content Areas as of 2006:IS Audit Process - 10% of Exam IT Governance - 15% of Exam Systems and Infrastructure Lifecycle Management - 16% of Exam IT Service Delivery and Support - 14% of Exam Protection of Information Assets - 31% of Exam Business Continuity and Disaster Recovery - 14% of Exam The exam is now offered in 11 languages at more than 200 locations worldwide in June and Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. It is one of the world's largest and fastest-growing accountancy bodies with 122,426 members and 325,606 affiliates and students in 170 countries. The Institute's headquarters are in London with the principal administrative office being based in Glasgow. In addition the ACCA has a network of nearly 80 staffed offices and other centres around the ACCA is a founding member body of the Consultative Committee of Accountancy Bodies (CCAB) and the International Federation of Accountants (IFAC).The term 'Chartered' in ACCA qualification refers to the Royal Charter granted in 1974 by Her Majesty the Queen in the United Chartered Certified Accountant is a legally protected term, individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and, if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, being insured against any possible liability claims and submitting to Association of Authorised Public Accountants (AAPA), one of the British professional bodies for public accountants, has been a subsidiary of ACCA since is an independent non-governmental body, quasi-judicial body and a company limited by guarantee that regulates the financial services industry in the United Financial Services and Markets Act imposed four statutory objectives upon the FSA:market confidence: maintaining confidence in the financial system public awareness: promoting public understanding of the financial system; consumer protection: securing the appropriate degree of protection for consumers; and reduction of financial crime: reducing the extent to which it is possible for a business carried on by a regulated person to be used for a purpose connected with financial crime [edit] Regulatory principlesThe statutory objectives are supported by a set of principles of good regulation which the FSA must have regard to when discharging its functions. These are:efficiency and economy: the need to use its resources in the most efficient and economic way. role of management: a firm’s senior management is responsible for its activities and for ensuring that its business complies with regulatory requirements. This principle is designed to guard against unnecessary intrusion by the FSA into firms’ business and requires it to hold senior management responsible for risk management and controls within firms. Accordingly, firms must take reasonable care to make it clear who has what responsibility and to ensure that the affairs of the firm can be adequately monitored and controlled. proportionality: The restrictions the FSA imposes on the industry must be proportionate to the benefits that are expected to result from those restrictions. In making judgements in this area, the FSA takes into account the costs to firms and consumers. One of the main techniques they use is cost benefit analysis of proposed regulatory requirements. This approach is shown, in particular, in the different regulatory requirements applied to wholesale and retail markets. innovation: The desirability of facilitating innovation in connection with regulated activities. For example, allowing scope for different means of compliance so as not to unduly restrict market participants from launching new financial products and services. international character: Including the desirability of maintaining the competitive position of the UK. The FSA takes into account the international aspects of much financial business and the competitive position of the UK. This involves co-operating with overseas regulators, both to agree international standards and to monitor global firms and markets effectively. competition: The need to minimise the adverse effects on competition that may arise from the FSA's activities and the desirability of facilitating competition between the firms it regulates. This covers avoiding unnecessary regulatory barriers to entry or business expansion. Competition and innovation considerations play a key role in the FSA's cost-benefit analysis work. Under the Financial Services and Markets Act, the Treasury, the Office of Fair Trading and the Competition Commission all have a role to play in reviewing the impact of the FSA's rules and practices on competition. [edit] Accountability and managementThe FSA is accountable to Treasury Ministers, and through them to Parliament. It is operationally independent of Government and is funded entirely by the firms it regulates through fines, fees and compulsory levies. Its Board consists of a Chairman, a Chief Executive Officer, a Chief Operating Officer, two Managing Directors, and 11 non-executive directors (including a lead non-executive member, the Deputy Chairman) selected by, and subject to removal by, HM Treasury. Among these, the Deputy Governor for Financial Stability of the Bank of England is an ex officio Board member. This Board decides on overall policy with day-to-day decisions and management of the staff being the responsibility of the Executive. This is divided into three sections each headed by a Managing director and having responsibility for one of the following sectors: retail markets, wholesale and institutional markets, and regulatory regulatory decisions can be appealed to the Financial Services and Markets Treasury decides upon the scope of activities that should be regulated, but it is for the FSA to decide what shape the regulatory regime should take in relation to any particular FSA is also provided with advice on the interests and concerns of consumers by the Financial Services Consumer Panel [2]. This panel describes itself as "An Independent Voice for Consumers of Financial Services". Members of the panel are appointed and can be dismissed by the FSA and emails to them are directed to FSA staff. The Financial Services Consumer Panel will not address individual consumer Financial Analyst (CFA) is an international professional designation offered by the CFA Institute of USA (formerly known as AIMR) to financial analysts who complete a series of three examinations. Candidates must have a bachelor's degree (or equivalent), be in the final year of their bachelor's degree program, or have at least four years of qualified, professional work experience in order to take the exams. In order to become a "CFA Charterholder" candidates must pass all three exams, agree to comply with the code of ethics, pay member dues, and have four years of work experience deemed acceptable by the CFA Institute. CFA charterholders are also obligated to adhere to a strict Code of Ethics and Standards governing their professional conductThe Certified Financial Planner (CFP) designation is a certification mark for financial planners conferred by the Certified Financial Planner Board of Standards in the United States, Financial Planners Standards Council in Canada and 18 other organizations affiliated with Financial Planning Standards Board (FPSB), the international owner of the CFP mark outside of the United States. To receive authorization to use the designation, the candidate must meet education, examination, experience and ethics requirements, and pay an ongoing certification fee.[1]. The information contained herein relates specifically to CFP certification in the United States. For information on CFP certification outside of the United States, please see the FPSB website at for a list of affiliate member organizations and their respective CFP Certification Examination is a 10-hour multiple choice exam, divided into one four-hour session (Friday afternoon) and two three-hour sessions (Saturday). The exam includes three major case problems and is designed to assess the student's ability to apply his or her knowledge of the aforementioned areas to financial planning situations. The exam was set as a requirement in 1993 and at that time CFPs were grandfathered without having to pass this exam. [5]Individuals holding professional designations pre-approved by the CFP Board (like PhDs in business and economics, attorneys, Certified Public Accountants (CPA), Chartered Certified Accountants (ACCA), Chartered Accountants (CA), Chartered Wealth Managers (AAFM) ), and Chartered Financial Analysts (CFA) are entitled to register for and take the exam without having to complete the education requirements by using the CFP-board's challenge Management Professional is properly expressed as the credential PMP. The credentialing agency is the Project Management Institute ([1] PMI). This credential is obtained by gaining a certification in project management through the completion of PMI certified training and examination. PMP training and examination material comes from the Guide to the Project Management Body of Knowledge PMBOK published most recently in 2007. Most exam questions reference PMI's project quality standards documented in the PMBOK. The PMP credential undergoes rigorous validation by ISO, and the PMBOK methodology is widely regarded as the industry standard for Project Management and has been adopted as the single standard for project management by agencies such as (Project Management Professional) is one of four concentrations offered by PMI in the study of Project Management:1. CAPM Certified Associate in Project Management: This certification is obtained after passing the CAPM Exam2. PMP Project Management Professional: This certification is obtained after passing the PMP Exam3. PgMP Program Management Professional: This certification is obtained after passing the PgMP Exam4. PMI RMP PMI Risk Management Professional: This certification is obtained after passing the PMI-RMP Exam

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        一點流殤

        張鍇雍,湖南人,性格頗為強勢。2008年,張鍇雍在“胡潤金融富豪榜”上名列第14位,財富總額為22億元。自2005年開始,先后有四家外資股東——亞洲開發(fā)銀行、花旗亞洲企業(yè)投資公司、美國凱雷集團和美國通用商務融資集團——入股中科智,總投資額達億美元,持股比例達。2006年11月26日,中科智在新加坡證券交易所掛牌發(fā)行1億美元債券,年利率為,為期五年。包括比利時、英國、美國、新加坡、香港等地以基金管理公司為主的11家機構(gòu)認購。2005年5月,中科智引入了真正的外資股東亞洲開發(fā)銀行,獲得1000萬美元投資。此時,也正是全球流動性泛濫、資金頻頻尋找投資機會的時候。中科智以其“中國擔保業(yè)老大”的背景和亞洲開發(fā)銀行投資的背書,一時頗受青睞。同年10月,花旗亞洲企業(yè)投資公司(CVCI)入股2500萬美元;次年3月,美國私募股權投資機構(gòu)凱雷集團緊步其后塵,亦投資2500萬美元;2007年10月,美國通用商務融資集團(GE Capital,下稱GE)投資入股中科智5000萬美元。外資進入的目的,是將中科智打造成一個全國性的擔保業(yè)品牌,完成海外上市。有投行認為,上市后的中科智估值可達40億美元。按照中科智商業(yè)計劃書上的規(guī)劃,在此后五年至十年內(nèi),中科智將在全國主要省市都成立子公司,擔保規(guī)模將達到1000億元。獲得資本金的中科智隨即在全國展開鋪點,在原有的深圳、北京、上海、福建和長沙等公司的基礎上,又在廣東、河北、浙江、重慶、江蘇、福建、湖南等地,成立了多家中科智系列公司,2007年底,號稱整個集團累計凈資產(chǎn)達到32億元。規(guī)模的急速擴張,對中科智原本粗放式的管理提出嚴峻挑戰(zhàn)。各地子公司均為獨立法人,可謂打著中科智旗號占山為王、獨立開展業(yè)務的諸侯,發(fā)展境況各不相同,收入和利潤也沒有隨著規(guī)模而增加。由于先天不足,集團需要通過抽逃子公司資本金、抽調(diào)客戶保證金等手法,來粉飾規(guī)模和業(yè)績,這也受到各地“諸侯”的抵觸。內(nèi)部總動員2007年5月10日,張鍇雍召集各地高管出席一次“秘密會議”。據(jù)參加會議的人稱,時任中科智集團財務總監(jiān)王瓊披露了一組令人吃驚的數(shù)據(jù):中科智2006年的真實利潤為3740萬元,收入為億元。此前,2003年到2005年三年中,中科智實際業(yè)績均為虧損,委托外部審計公布的利潤卻分別為8071萬元、7289萬元、億元。這意味著,截至2006年底,中科智累計包裝利潤億元,虛增資產(chǎn)11億元,實際發(fā)生代償超過4億元(并非此前對外宣傳的5000萬元)。據(jù)前述內(nèi)部人博客文章描述,在這次會議上,張鍇雍承認:“公司長期以來,其實都沒有賺錢。為了引進戰(zhàn)略投資者,為了上市,不得不包裝利潤和收入,這個窟窿越來越大。七個鍋兩個蓋,怎么捂蓋子,一直是我的心病?,F(xiàn)在,我扛不動了。”會上,張鍇雍稱,高管們可以選擇離開,或者和他“同舟共濟,共闖未來”。所謂同舟共濟,在很大程度上,就是掩蓋真實業(yè)績、如何應付德勤會計師事務所的審計。2007年5月17日,中科智在“統(tǒng)一”了高管思想后,召開集團業(yè)務專題會議,核心是如何“完善”虛假委托貸款業(yè)務(中科智內(nèi)部稱“集團業(yè)務”)以通過審計。委托貸款業(yè)務,是指中科智向急需資金的企業(yè)發(fā)放高息短期貸款。這塊資產(chǎn)和相應的收入,占到中科智公開數(shù)據(jù)近五成左右,2008年中,這一數(shù)字超過17億元,給客戶的利率高達,但事后則爆出9億元以上的虧損。一位中科智高管發(fā)給《財經(jīng)》記者的一份會議記錄顯示,德勤曾對委托貸款業(yè)務起疑,主要是金額巨大,但業(yè)務檔案和流程過于簡單,資料缺漏太多,客戶注冊地址有異。事實上,相當大一部分的委托貸款只是在中科智內(nèi)部資金空轉(zhuǎn),即“左手貸給右手”,反復操作,用以制造出虛假業(yè)務規(guī)模和資本金規(guī)模。但問題在于,貸款方往往只是一些資本金很少、缺乏資質(zhì)的殼公司,很容易被人識破。在2007年5月的會議上,時任中科智風險控制中心總監(jiān)曾昭勇提出了虛假委托貸款的“A、B公司模式”,借以回應會計師的質(zhì)疑;即把承接貸款的殼公司稱為B公司,承認其是受中科智實際控制的殼公司,多為中科智員工或家屬注冊,但貸款的真實使用方是另外一家公司(被稱為A公司),后者一般實力雄厚,卻不方便出面貸款,因而由A為B擔保,B出面貸款。2007年10月29日,中科智再次就所謂集團業(yè)務召開會議,針對的是年底的審計業(yè)務?!敦斀?jīng)》記者獲得一份資料,實錄了這次會議的全過程。會上,曾昭勇布置了六種集團業(yè)務的類型,借鑒的是過去存在的真實委托貸款案例,其中有房地產(chǎn)開發(fā)貸款、企業(yè)收購貸款、贖樓按揭貸款、AB模式貸款等。各地中科智對這些“任務”怨聲載道,作假本身容易出現(xiàn)漏洞,也帶來沉重的財務負擔。一位高管表示,注冊1億元的公司,一年做“集團業(yè)務”要付出的成本包括稅收在內(nèi),最少在四五百萬元,因此,實際的資金“黑洞”如滾雪球般越來越大。對此,張鍇雍表示,這個做法是為了一次性解決歷史遺留問題,此后可通過一系列業(yè)務擴張和資產(chǎn)變現(xiàn)彌補虧空。中科智虛浮的擴張和引資模式,終因內(nèi)部利益失衡而倒塌。2007年10月,GE以5000萬美元入股,持有中科智8%的股份。與以往引資不同的是,GE購買的是張鍇雍手中的舊股。為了不稀釋自己的控股權,張鍇雍先從高管手中回購了部分職工股,但定價僅為成本加利息。此舉最終成為激化張鍇雍和高管、員工之間矛盾的導火索。張鍇雍在去年12月接受《財經(jīng)》記者采訪時承認了這一點。2008年7月間,中科智前高管關于中科智造假的詳細舉報信,放到了幾位外資股東的桌上?!坝仓憽?008年7月21日,中科智再次緊急召開高層會議,公布了前高管的這封舉報信。舉報信稱,中科智歷年累計虧損七、八億元,業(yè)績一貫造假,利用殼公司作虛假委托貸款業(yè)務,高峰時候年度虛假委托貸款業(yè)績十多億元。為了此項造假業(yè)務,中科智每年的成本就上億元;另外,中科智發(fā)生的代償實際高達數(shù)億元。舉報信還稱,發(fā)債募集來的資金,轉(zhuǎn)手就被大股東利用委托貸款的形式,變成大股東的自有資金,參與深圳平安的配售,然后將股票抵押給銀行套現(xiàn)?!敦斀?jīng)》記者獲得的一張此次視頻會議的資料顯示,在這次會議上,張鍇雍承認,舉報信內(nèi)容大部分屬實。不過,此時張鍇雍仿佛如釋重負,將其看做一次“硬著陸”的機會?!耙郧拔腋杏X自己抱著一個秘密、包袱在艱難前行,以為別人什么都不知道,實際上,他們(外資股東)不傻?!痹谶@次會議上,張鍇雍自嘲道。隨后,中科智公布2008年中報,果然采取“硬著陸”的方式,稱因委托貸款業(yè)務巨虧,計提撥備14億元。其中,為約億元委托貸款計提了高達億元的撥備,另出現(xiàn)了億元的貸款擔保損失。對這一戲劇化的業(yè)績“跳水”,張鍇雍公開的解釋是,經(jīng)濟形勢突變下中小企業(yè)蒙受沖擊。審計師德勤以“無法判斷”為由,未對該中報出具審計意見。除了虛構(gòu)業(yè)績,中科智與張鍇雍的私人公司中科智控股之間,賬目混淆且不透明,也令外資股東和員工們疑竇重重。多年來,依賴中科智擔保這一融資平臺,中科智控股獲得了源源不斷的資金。張鍇雍曾向《財經(jīng)》記者表示,中科智控股注冊資本2億多元,負債約7億元,并稱相對擔保業(yè)務而言,“利潤貢獻最多的,其實是金融投資和地產(chǎn)。”公開資料顯示,截至2007年末,中科智控股營業(yè)收入達20億元,凈資產(chǎn)為35億元,總資產(chǎn)大概是40億元。中科智前高管人員透露,中科智控股大概有七八筆金融股權投資,其中包括廈門商業(yè)銀行和國泰君安的部分股權、1400萬股平安股權等。另外,旗下還有深圳市中科智工貿(mào)發(fā)展公司、深圳市中科智資產(chǎn)管理公司、張家界山水天下置業(yè)有限公司、張家界亙立國際酒店等產(chǎn)業(yè)。“硬著陸”的結(jié)果,是張鍇雍、外資股東和債權人選擇了“同舟共濟”。2008年12月24日,除亞洲開發(fā)銀行的三家外資股東,最終和中科智達成了和解協(xié)議。亞洲開發(fā)銀行由于自身并非商業(yè)機構(gòu),一旦發(fā)現(xiàn)被投資企業(yè)有不誠實行為,就必須退出,不能為了商業(yè)利益茍且和解。在回應《財經(jīng)》記者采訪申請時,該行總部發(fā)言人謹慎表示,“有關法律程序還在進行當中?!?009年3月27日,中科智在深圳召開“最新情況通報會”,稱與持有1億美元債券的債權人達成“債轉(zhuǎn)股”協(xié)議。這一協(xié)議倘若實施,債券持有人轉(zhuǎn)為持有中科智40%股份的第一大股東,張鍇雍的股權被稀釋到,四家外資股東的持股則稀釋為。這意味著中科智公司控制權的讓渡。未來的中科智董事會,將由債券持有人委派五名董事,張本人只能委派三名董事。債券持有人還有權任命集團總部的財務總監(jiān)、風險管理總監(jiān),還有權委派首席重組官。至于如何彌補資金“黑洞”,張鍇雍曾提出將中科智控股的資產(chǎn)裝入擔保公司,但外資股東一直沒有同意,畢竟沒有人了解中科智控股的真實情況。最終的解決方案是,中科智聲稱對深圳中蘭德房地產(chǎn)經(jīng)紀評估公司有應收款億元。后者為張鍇雍私人控股集團的名下公司。另外,張鍇雍對國泰君安的股權投資億元,原為其私人公司名下資產(chǎn),目前已被注入到中科智。另外,還有億元的商譽為并購差價。這一系列安排,意味著張鍇雍承擔了中科智虛構(gòu)業(yè)績、挪用資金造成的虧空,亦以變賣資產(chǎn)、承認負債、注入股權等實際行動填補了部分資金“黑洞”——雖然不確定性仍然存在:張鍇雍是否有能力歸還億元的應收款?國泰君安股權是否質(zhì)押給銀行?億元的商譽是否意味著還未填平的窟窿?中科智內(nèi)部人士透露,張鍇雍能有此救贖行動,不僅是因?qū)ψ约阂皇执蛟斓闹锌浦堑纳詈窀星?,也是因為和外資股東達成了私下交易,即外資股東放棄了追究其個人責任的權利。在去年8月的“逼宮”行動中,外資股東曾表示,要在香港以欺詐罪將張告上法庭。但截至《財經(jīng)》發(fā)稿前,《財經(jīng)》記者未獲當事雙方的確認。“他畢竟沒有一走了之?!?008年11月,一位外資股東代表人曾對《財經(jīng)》記者如此表示。最后的救贖真相被層層披露后,受創(chuàng)最深的是中科智的信譽。中科智的最大合作方北京銀行,已于今年5月凍結(jié)了北京中科智在該行約1億元的存款。2008年底,北京銀行通過中科智的貸款高達31億元,而原先正常年份,北京銀行對北京中科智的擔保貸款往往收取零保證金。隨之而來的是資金鏈的緊繃。北京中科智內(nèi)部人士告訴《財經(jīng)》記者,北京第一生物化學藥業(yè)有限公司通過北京中科智在北京銀行的2500萬元擔保貸款已經(jīng)連續(xù)兩次展期,尚無明晰的還款計劃,銀行可能要強行從被凍結(jié)的中科智賬戶中劃取資金。此外,現(xiàn)在還無從判斷這是否屬于中科智借企業(yè)之名套取的貸款。在中科智危機出現(xiàn)后,這些被借用名義貸款的客戶急于向中科智追討資金。目前,這種性質(zhì)的資金規(guī)模不詳。一位知情人士表示:“銀行凍結(jié)資金為自保,量也不多,但中科智內(nèi)部資金缺口太大,缺了這點錢很難運轉(zhuǎn),不少投??蛻舯:狡诹藚s退不出保證金。再這樣下去,會引發(fā)訴訟乃至‘擠兌’?!薄?00多萬元的擔保保證金,四五月份就到期了,但錢到現(xiàn)在也沒有全部退給我們。每次討債都在中科智遇到和我一樣去要保證金的人。下周要是還不把錢打到賬上,我們就要起訴?!币晃坏奖本┲锌浦怯憘闹行∑髽I(yè)負責人對《財經(jīng)》記者表示。據(jù)追債人士介紹,中科智做擔保業(yè)務時,一般要求企業(yè)先交納10%的保證金和2%-3%的擔保費,才出保函做擔保貸款,利率一般上浮20%。由于銀行對中科智的擔保貸款往往實施零保證金制度,企業(yè)交納的保證金就很容易被中科智挪用。按照慣例,企業(yè)還完貸款后,中科智應在三日內(nèi)退還保證金,但現(xiàn)在無法兌現(xiàn)。目前,北京中科智已經(jīng)收到十多份律師函,要求在一定時間前退還到期的保證金。6月下旬,有部分中科智的客戶表示,獲得了中科智退回的一半保證金,并得到保證,剩余部分將在半個月后退還。有員工表示,中科智整個集團都面臨退還保證金的壓力,集團財務部門要求各地分公司退還保證金必須提前一個月申請。在此緊急關頭,6月,張鍇雍高調(diào)宣布將中科智控股名下的張家界山水天下大酒店項目出售,價格不詳。中科智員工相信,中科智擔保近期退還的保證金多來自于此。中科智還一直在謀求深圳市政府對深圳公司進行注資,盡職報告已經(jīng)完成,等待政府批復。但因近期深圳政府正在經(jīng)歷市長許宗衡被“雙規(guī)”的人事地震,這一“救命之水”短期尚難落實。繼3月27日中科智在深圳召開通報會之后,張鍇雍于五六月份開始在北京、上海、深圳等地進行系列路演,希望贏得銀行的支持,啟動日益緊縮的業(yè)務規(guī)模。在路演中,張鍇雍稱,2008年底,中科智虧損億元,公司總資產(chǎn)億元,所有者權益26億元。他同時將中科智的自救和重組計劃展示給銀行,以期挽回市場的信心。(摘自2009年6月12日出版的《財經(jīng)》雜志署名文章《中科智:原罪與救贖》,記者張冰、張曼)

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