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a signifies Leading Article ; c Correspondence ; 1 Lectures ; n Weekly Notes; s Scottish Notes.

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Consols and the Post Office Savings Bank 572n 626c 666c District Auditors' Surcharges

3471
The Fall in
124a Dixon, J.-Income-tax

766c
Transfer of

223s Double-Account System and Depreciation, The 79112
Co-operative Societies and Income-tax..

407n

Loan Redemption and the 380c
Corporate Executors and Trustees
630n Doughty v."Wells and others

119s
Corporation Bills

991 Dorey, C. E.-Municipal Audits and Officialism:: 538c
Cost Book, Mining Companies

65n Dublin Corporation and its Professional Auditor 8n 36n 761n
Costing Statements, Mine

213n Durham and Yorkshire Fire Insurance Co., Lim. 459n
Cotton, Speculation in

461n
Craig v. Craig

5633
Crampton, R.-Income Tax

736c

East Ham Borough Treasurer and Local Govern.
Crawford, E. W., A.C.A.-Check Figure System.. 410c

ment Board Audit

597
Credit, The suggested Abolition of

361 455a
Secret Trust Fund, The

60912
Currency Question in the States, The :: 405n 4981 6921 Eckersley, F. S.-Form of Accounts of Local
Current Law-

Authorities

2630

6980
Bates, in re, Hodgson v. Bates

575

Municipal Accounts

Poor Rate Assessment 360c 380c 4640
Bennett, re; ex parte Official Receiver

662
Blake v. Smither

Economic Bank Failure

57412
68
Buhlmann Incandescent Syndicate, Lim., in re

Edinburgh Chartered Accountant's Volunteering

153
Chalinder & Herington, in re

Record

5625

Chartered Accountants Students' Society 23:
Davis v. Petrie

153
De Beers Consolidated Mines, Lim. v. Howe,

Society of Accountants

1183 367

Edwards, Allen, F.C.A.-The Birmingham Uni-
Surveyor of Taxes

132
Furriers' Alliance, Lim., in re

273
764

versity and Higher Commercial Education
General Council of the Bar v. The Commis-

Elective Auditors and their Remuneration

2330
sioners of Inland Revenue

233c 2880
764
Auditors' Duties

269
Goldfields of Matabeleland, in re The

764

Auditor's Qualifications
Educational and Commercial Publishing Co.,

Electric Light Companies and Depreciation

2091
Lim., in re

6257
101

Power Companies, Bookkeeping for
Hermann Bros., Lim., in re
131

6011

Electrical Undertakings, Audit of Accounts of
Jackson & Bassford, Lim., in re

Estate Duty

110 39
69
Interest on

269c 3261
Moses, David (dec.), re the Estate of; Valentine
v. Moses

Estates, Fictitious Claims against Testators'
68

2317
Ponsford, Baker & Co. v. Union of London 1 Etiquette, Professional

664c 730n 765

2921
and Smith's Bank, Lim.

Exchequer and Death Duties, The

179
Reubens & Ladenburg v. Great Fingall Con-

Executors and Trustees, Corporate

6907
solidated, Lim.

101
Executorship Accounts

6980 730
Shrewsbury, Countess of, v. Earl of Shrewsbury 693
Van Laun; ex parte Chatterton

662
Factory Accounting as applied to Machine Shops 605 64

675 744

613
Davies, D. P.-

Faculty of Actuaries in Scotland
Debenture-holders and Apprentices

Failures and Bills of Sale in England and Wales 22 54 9
602c

118 143 167 199 223 251 283 311 340 362 39
Deeds of Assignment and Execution Creditors 156c 2130
Points in Insolvency Law

451 487 511 562 588 612 652 683 718 782 80
69c

32
The Salary of a Bankrupt

Filey, C. 0.-Check-Figure System
603c
Fire Insurance

28
Davis v. Petrie discussed

177n 326c
Policies, Claims under..

261
Dawson, S. S.-

Losses in San Francisco

407
Compensation under the Licensing Act, 1904 5780 637c France, Foreign Companies in

176
Debenture-holders and Apprentices

579c
Frings, F. A., F.S.S.-Check Figures..

102
Deeds of Assignment and Execution Creditors 102c 179c | Fry, T. Hallett Relative Value of B.Sc. and
Points in Insolvency Law

70c
B.Com. Degrees

180
Death Duties, The

4751
Exchequer and

292n
De Beers case, The

176n

Gauntlett, Paul E.--Company Law Amendment.. 295
Defalcations, Local Authorities and

377n
Germany, Limited Liability in

66
Prevention and Detection of 2151 3041 606c Gibson & Ashford.—Directors v. Auditors ..633c 660
701c 7530 Gibson, James-Poor Rate Assessment

..410c 461
Degrees, Relative Value of B.Sc. and B.Com. 156c 180c Glasgow Chartered Accountants Students' Society 3631 511
214c 268c 314a

809
Departmental Accounts

6980
Syllabus

487
Depreciation and an Auditor's responsibility

in
Institute of Accountants and Actuaries in

200
connection therewith ..
3341 Gol Production, The World's

629
Electric Light Companies and

209n
Reserve, The

67n 537n 572
Holding Companies and
537n 579c The Earmarking of ::

500
Motor Buses and
324n 535n Goodwill in Accounts

6340 6640 6940 7330 768
Municipal Reserve Funds and

394
Value of Accountancy

293
of Plant and Machinery, The

285a
Great Fingall case discussed

234c 262
Sinking Funds and
658n Green, Stewart-Prize Essay

667
The Double-Account System and

791n Grierson, Alex., A.C.A.-Audit of the Accounts of
Dingwall, W. F.-Goodwill in Accounts
7680 & Joint Stock Company

387

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a signifies Leading Article; c Correspondence; 1 Lectures; n Weekly Notes; s Scottish Notes.

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7711
761

PAGE
Institute of Chartered Accountants in England and
Wales-continued.
Newly-Admitted Members

104 181 639
Prizes and Certificates of Merit Awarded 39 383
Recent Additions to the Library 40 383 581 703
Robert Fletcher Prize ..

100n
Institute of Chartered Accountants in Ireland -

And Accountants Advertising .. 790n
Council Meetings

168 616
Directors

1291
Municipal Treasurers and Accountants 3a 171
Insurance Amalgamations ..

68n
Risks, New

128n
Investment, The Art of

211n
Ireland, The Profession in

168 367 501n 616
Irish Language, The

177n

Haddow (Hastie, Trustee) and Dobie and others-

R.N.
Halsall, F., A.C.A.—Railway Wagons under Hire-

Purchase Agreements
Hardcastle, J., C.P.A.-Single Entry
Harrington, W, C.-Defalcations, Their Prevention

and Detection..
Harringtons, Lim., re
Heathcote, Eric L.-Graduated Income-tax
Hewatt, Archibald— The Actuary in Scotland
Hill, Daniel-Licensing Act, 1904, and Income-tax
Hinde-Palmer's Act
Hinds v. Buenos Ayres Grand National Tramways

Co., Lim.
Hire Purchase Agreements, Railway Wagons under
Hollins, G.F.-Capital Accounts
Hospitals, The Accounts of..
Humfrys, W. J.-The Collection of the Estate and

other duties, commonly called the Death Duties

..

3040
6030

72c
6131
702c
600n

571n
7711
2981
760n

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Kent County Gas Light & Cuke Co., Re, discussed 690n
Income Tax
2950 296 325 662c 699c736c 766c

Kerr, E. T.-Superannuated Government Officials
Abatement Claim by Trustees
5410 and Competition

101c
American Insurance Companies and

280 322n Kingston-upon-Hull Chartered Accountants Stu-
Bankers' Books and

98n
dents' Society-Report and Accounts

41
Capital r. Revenue
2950 Kinley, D., Ph.D.-The Field of Accountancy

243
Claims
631c 662c Kynochs, Lim., and the Metric System

534n
Committee

659n
Co-operative Societies and

407n
Deductions from Profits assessable for

231n Land Transfer Registrations, The Extension of 460n
Easter Offerings and
762n Law Society

376n
Evasion of ..

36n

and Solicitors' Bookkeeping. The 5731
Foreign Earnings and

792c
Undischarged Bankrupts

348n
Foreigners and

10n
Provincial Meeting

470 492a
Graduated

71c 131n 630n Lectures, Addresses, Debates, &c. 17 76 215 236 269 298
Report of Select Committee 687a 710 724a

304 334 363 387 413 416 422 430 470 511 552 581
726 733n

613 667 705 771 793 803
In France
35n | Ledgers, Bound v. Loose-Leaf

760n
Interest on Bank Overdrafts

5750 625n Leeds and District Chartered Accountants Students'
Licensing Act, 1904, and

632c 662c 7020 7370 Association-
Life Insurance Deductions
730n Report and Accounts

104
Municipal Profits assessable for ::
376n Syllabus

558
On Tithe Rent Charge ..

127a Legal Business, The State of

5350 571n 574n 6891
Payment of Back Duty by Executors—Liability

Decisions, The Interpretation of..

528a
to Residuary Legatees

1540 293n
Studies and Universities

610
Publicans and

464c Legislation for Accountants in New Zealand 173a 187
Repayment, Time for application for

6040
the Profession

4161
Report of Select Committee 687a 710 724a 726 733n Leicester Chartered Accountants Students' Society-
Returns, Bad Debts and

5410
Syllabus

356
Schedule E, Assessments under
628n Leigh, Chas.Goodwill in Accounts

736c
Secrecy of the Board of Inland Revenue
729n | Licensed Houses, The Value of

128n
Some Notes on
5811 | Licensing Act, 1904, and Income Tax

632c
Surveyors and Balance Sheets -409c 462n 504c 538n

Compensation under the 5521 571n
Incorporated Accountants' Conference 345a 412 461n

578C 6040 637c
489a 525a
Life Assurance and Discrimination

291n
Society of Law Agents in Scotland 452s

Companies and Lapsed Policies 597n
Icdia, Stockbroking in
279 297 337 353c 381c

Foreign

66n 68n
Industrial and Provident Societies Act, Audits under 760n

Insurance Companies, Report of Select Com-
Ventures on Local Loans

731n

mittee

212n
* Institute of Accountants," The

661n

The American System of

Official Inspection of 149a
Institute of Chartered Accountants in England and

Tenants and Hazardous Investments

590a
Wales-

Litigation, Sixpence a Share

759n
Appointment of Examiners

383 | Liverpool

Chartered Accountants Students'
Certificates of Practice Issued

134 580
Association

559 5811
Council Meetings
39 134 383 411 580 703

Syllabus

412
Examinations and Publication of Results

576c

Society of Chartered Accountants-
List of Successful Candidates

57
Annual Dinner

..639 721a

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144

4

Local Authorities and Defalcations
376n Municipal Reserve Funds and Depreciation

394
their Work

2691 454a
Trading

101c 4221 4619 73232
The Liabilities of

348n
and Depreciation

6854
Authorities' Accounts 10c 2010 228a 263c 327c

Tramways Association

350)
Audit of

..755a 779
The Criticism of

592a
Sinking Funds

598n

Nagle, R. H.-Defalcations, Their Prevention and
Authority, Sale of Undertaking to

72c
Detection

215
Government Board Audit, A Borough
Nevill, C. H.- Annuities and Sinking Funds

578
Treasurer and the ..

3472
Government Board Auditor and the Metro-

5741 Newcastle-upon-Tyne Accounts

Newton v. Birmingham Small Arms Co., Lim.
politan Borough of Holborn

133c 294n
discussed

9n 29a 63a 96a 121
Taxation

764n
London and Globe Liquidation

New York Corporation Accounts

632c 659)
600n

New Zealand, Legislation for Accountants in ..173a 187
Chamber of Commerce Examinations

629n
Norman, A.R., A.C.A.-Check-Figure System

465
Chartered Accountant Students Society 2691 5521 Norman, H.-Goodwill in Accounts

695C 735
626n 7051

Northcott, W. C.-Compensation under the Licens-
Annual Dinner

739
ing Act, 1904 .

..5521 604
Hon. Members' Subscription to

11c
Notes, One Pound

36
Syllabus

557 587

Nottingham Chartered Accountants Students'
Corporation Financial Statement

292n

Society-
County Council Control, The Extension of 502n

Report and Accounts
Tramways

660n
Long Vacation, The

1521 729n
Oaths, The Taking of

51
Macdonald v. National Mutual Life Association of

Obituary-
Blair, Hugh, C.A.

20
Australasia, Lim.

545
Manchester

200
Chartered Accountants Students'

Bowie, J. T., C.A.

Callum, J. P., C.A.
Society

451 7711
Goodman, Albert, F.C.A.

3.5
Syllabus
385

70
Manchester Society of Chartered Accountants.

Gunn, J. E., F.C.A...
Hadfield, T., F.C.A.

38
Annual Dinner

680

Haldane, James, C.A.
::

61:
Martin, James-Legislation for Accountants

4161
Hamilton, A. F., C.A.

14
McDonald, A. A.–Stock Exchange Reform ..381c 738c

Hamilton, Wilson, A.C.A.
Mercantile Marine, Losses in the World's
321n

31:
Metric System, The

Milne, William, C.A.
..534n 716

3
Metropolitan Water Rates

Murray, Adam, F.C.A...
405n
Richardson, J. H., A.C.A.

39
Meux's Brewery, Lim., in re, discussed
1781

2
Mine Costing Statements

2131

Rogers, Chas., A.C.A.

Sharp, E. M., F.C.A.
Mining Companies, Cost Book

6511
Smith, John, F.C.A.

34
Mitchell, Matthew, C.A.-Special Points arising in

Smith, John Hudson, F.C.A.
the Audit of the first Balance Sheet of a Limited

Walker, John Burnett, C.A.

2
Company formed to acquire a Going Business 8031

Watson, Richard, F.C.A.

1:
Mitcheson, G. W., A.C.A.-Check Figure System 3510 3790
Mole, Albert, C., F.S.A.A.-Company Law in

Official Audits

171
Arizona

5030
Receivers and Secured Creditors

25
Money Lenders' Act, 1900,

of the
scope
115

6

Retired, and Professional Practice
Market, The
627n

10

3
Moore, Chas. W.-Holding Companies and Depre-

Old Bailey, The New
ciation

5790
Orientals and Audits

57
Motor Omnibuses and Depreciation

324n 535n
Municipal Accountancy, Lectures on

498n
Some Points in
356 Parcel Post Finance

23
Accounts

. 543 698C Parliamentary Companies and their Capital
and Finance

408c
Accounts

157c 29
Audit of 100n 129n 132c 195 600n 629n

Procedure, Expensive

49
Form of
5770 596n 624n Partners' Capital Accounts..

5770 594a 63
Organisation of
624n Partnership Articles, The Treatment of

65
and National Training

692n Partnerships and Promissory Notes
Audits and Officialism
538c 567a Patrick, James—Annuities and Sinking Funds

57
Banking Accounts

407n 49811 Pearce, A. James, A.C.A.-Poor Rate Assessment
Banks

599n 691n Peel and others v. London and North Western Rail-
Capital Expenditure

348n 380C 458a
way Co. discussed

65
Corporations and Bank Overdrafts
358 Percentage of Profit on Trading ::

2
Electric Lighting Accounts..
62512 659n Percentages, The Use of

3
Extravagance

1751 Personal 22 23 54 91 118 143 158 168 199 223 250
Finance and Control

259a

283 311 356 367 384 451 487 524 559 587 5
Indebtedness
2621 499n

652 683 718 738 771 782 €
Insurance
40512 Perth Electric Tramways, Lim., re, discussed

60
Profits and Municipal Prices

Pixley, Francis W., F.C.A.-How to read a Balance
Assessable
3761 Sheet of a Commercial Concern

5111 5

The

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$ 599n

a signifies Leading Article; c Correspondence; 1 Lectures; n Weekly Notes; s Scottish Notes.

PAGE

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Politicians and Judgos

38n Reviews-continued.
Ponsford, Baker & Co. v. Union of London &

Archer's Tables for the Repayment of Loans ..751 791n
Smith's Bank discussed

230n 626n
Poor Rate Assessment

327c 350c 379c 410c 4630
Port Elizabeth and District Accountants' Society.. 7931 Baines, H. V.—Guide to the Formation, &c.,
Portraits

of Limited Companies

158
Blair, Hugh, C.A., The late

269 Bookkeeping and Modern Methods applied to
Haldane, James, C.A.

612s

Lawyers' Transactions, Notes on
van de Linde, Gérard, F.C.A.

313a

the, by T. J. Millar, M.A.,
Post Cards, Revised Regulations for

572n
LL.B., C.A.

611
Postal Improvements

In

Elementary, by J.' 's. Webster
Service, Alterations in the

376n
and H. Hughes

215
Postmaster-General's Report

178n

Chartered Accountants of Scotland Official
Post Office Savings Bank

..99n 689n
Directory ..

751
and Consols.. 572n 626n 666c
Prévention of Corruption Act, 1906, The

479 763n Decimal Coinage, Weights and Measures, by
and agency Fees 787a
E. Antony, M.A., J.P., rrister-at-Law

249
Price, H. L-Bankruptcy Reform

430 Foreign Trader's Dictionary, The, by J. Graham
Privy Councillor, A New

626n
and G. A. S. Oliver

329
Profits and Income Insurance Co., Lim.
347n

559
Certificates as to
589a 633c 659n 700c 758a

Gas, Arrears for, &c., by A. Canning Williams

Goodwill and its Treatment in Accounts, by
Prosecution, Payment to Avoid

37n

L. R. Dicksee, M.Com., F.C.A. and F.
Tillyard, M.A., Barrister-at-Law

46)

Guide to the Formation, &c., of Limited Com-
Queensland Institute of Accountants-Report and

panies, by H. V. Baines

158
Accounts

467

Handy Book on the Law and Practice of Joint
Stock Companies, by A. Pulbrook

384
Railway Commissioner, A New

657n Institute of Accountants and Actuaries
Rates

233n
Glasgow, Library Catalogue

328
Shareholders and their Rights

405n
Bankers' Library Catalogue

199
Statistics

350n
London University Code

384
Wagons under Hire Purchase Agreements 7711
Railways and Owners' Risk..

499n Partnership Accounts, by Percy Child, A.C.A. 355
Rating of
599n 627n Some Legal Terms

355
Rate Collectors, A Scheme for the Abolition of 21112

Tables and Problems, by T. Fatkin

469
Ratepayers, The Bitter Cry of the

543 636c
Rates, Some Points in the Laying of ::

Terminal Cost Accounts, by A. G. Nisbet

328
171
The Rising

3761 Vocations for our Sons, by J. W. Hicks,
Rating of Closed Theatres ::

2921 34912
F.R.A.S...

384
Unification
461n " Wake up John Bull," by E. J. Howell

199
Rawlings & Wilkinson.-Licensing Act, 1904, and

Rock Life Assurance Co.

8n
Income Tax
662c 7370

3510
Rayner, W. G.–The Position and Progress of the

Rogers, J. H.-Poor Rate Assessment

4888

Rutherford v. Thyne
Accountancy Profession

4131
Receipts, The Law as to

262n
Receiverships

329 382c
Reddall, L. A.-Goodwill in Accounts.

Savings Bank Deposits

2081
696c
Scotland, Accountants' Examinations in

17612
Reid, J. W.-Joint Stock Companies

4701

The Profession in 23 54 91 118 144 168 200 223
Reports and Accounts

251 283 312 363 452 487 511 562 588 612 683
Bristol Chartered Accountants Students' Society 43

752 782 803
Kingston-upon-Hull Chartered Accountants

Scottish Chartered Accountants in London

1301
Students' Society

41

Societies General Examining Board 312s 343a 562s
Leeds and District Chartered Accountants

752s
Students' Association

104
List of Successful Candidates

23s
Nottingham Chartered Accountants Students'

Secret Commissions

572n 699c7291 7640 787a
Society

13

and Bribery Prevention League 5721
Queensland Institute of Accountants
467

801
Victoria Incorporated Institute of Accountants 72

Reserves 29a 63a 96a 121a 153c 338 401a 4650
Seed Crushers' Accounts

213c
Reserve Fund, Charges against

664c 730n
Funds and Depreciation, Municipal

394
Service Agreements

762n
Reserves and Reserve Funds

2461 542c 568a

Sheffield Chartered Accountants Students' Society-
Gold

67n 537n
Syllabus

466
Secret 29a 63a 96a 121a 153c 338 4010 4659
Shoreditch Borough Accounts

49712
Reuben & Ladenburg v. Great Fingall Consolidated,

Sinclair, D. W.-Goodwill in Accounts 6340 697C 734c 769c
Lim., discussed
234c 262n Single-Entry

761

Ship Companies and Auditors' Certificates.. 660n
Reviews-

Sinking Funds and Depreciation

6581
Accountant, How to become a Qualified, by

Annuities and

578c
R. A. Witty, A.S.A.A.

328
of Local Authorities, The

598n
Accountants' Manual, Vol. X.

355
Reserves and Reserve Funds

2461

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Society of Accountants and Auditors
564s Transvaal, Accountancy in the

206a
Conference 345a 412 | Trust Accounts, Treatment of Coal Royalties in 180c 324n
4611 489a 525a Moneys, Solicitors and

373а
Incorporated Accountants and Auditors
Trusts

406n
in Ireland

367
Mr. Bryan and the

323n
Solicitors' Accounts
722a 785a Tweedie v. Ross & Co., Lim., and another

913
Solicitors and Encroachment on other Professions 232n

Tyler, re; ex parte The Official Receiver, discussed 658n
the Half Commission Question

597n Tyssen, A. D., Barrister-at-Law-
Interests of their Clients 702c 731n Estate Duty

39c
Trust Moneys
373a 407n Income Tax on Tithe Rent Charge

127 a
Debt Collecting

534n
Stafford, W. H.-Check-Figures

71c
Stamp Act, A New

2621 Union of Accountant Student Societies in New
State Banks

486
Zealand

15112
Statistics

Chartered Accountant Student Societies
Bankruptcy..

540c 574n
-Prize Essay..

6671
Commercial
623a Universities, Legal Studies and

610
Company Registration
2100 Urban District Councils' Association

130n
Railway

350n
Statute of Limitations, The

627n 791n
Statutory Declarations and the Stamp Act
129n | Van de Linde, Gérard, F.C.A.

313a
Steele, F. E.-Bankers and Borrowers

542c Van de Linde, G.-l'he Chartered Accountants'
Stevenson v. Bexhill Corporation discussed 233c 288a Benevolent Association

381c
Stockbroking in India

279 297 337 3530 381c Victoria Incorporated Institute of Accountants-
Stock Exchange Abuses

738c
Report and Accounts

72
Defaulters..
7331 Vouchers, The Importance of

5021 537n
Reform
296c 319a 381c 406n Vouching in the Conduct of Audits

33a
Requirements for Quotations 2150 2941
Stockdale, R. H. H.-The Administration of the
Estates of Deceased Persons

7931
War Office Reform

653a
Swainson, G., H.S.A.A.-

Stores Commission, The Accountants' Reports
Forms of Accounts for Local Authorities

327c
to the

290a
Some Points in Municipal Accountancy

356
Water Companies — Loan Redemption and the
Double-Account System

3800
Rate Problem, A

1747
Telephone Agreements

76312 Whitmore, John-Factory Accounting as applied to
Tenant, Liability of

666c Machine Shops

605 646 675 746
Testators' Estates, Fictitious Claim against

231n Williams, J. R.-Shareholders and their Auditors
Textile Manufacturing Costs
.. 209n 262 -Professional Etiquette ..

661c
Third Third ..
558 Wilson, Chas. H.–Municipal Trading::

4221
Time in Bombay, The Question of
460n Wine Merchants' Accounts..

408c
Touche, G.A., C.A.-Receiverships

..329 382c Workmen's Compensation, Domestic Servants and 760n
Touting Accountants

262n 661n 700c 7380
Trade Terms

404n
Union Bili

322n 382c Young, F. C.-
Trades Disputes Bill
178n Consols and the P.O. Savings Bank

6660
Tramway Accounts and Street Improvements

5021
Income Tax Claims

663c

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