Subledger Accounting(SLA):
--------------------------------------------------------------------------------------------------------------------------------------
Oracle Subledger Accounting is a rule based engine for Generating accountingentries based on subledger transactions from all oracle applications.
Subledger acounting is a set of services for R12 that significantly enhance accounting support across the E-Business suite.
R12 introduces some of the changes that will be fully developed in Fusion, so close attention
to the impact of these changes is worthwhile. Sub-ledger accounting may be one of these key
changes.
When Release 12 was first released, there was a lot of publicity about the move from the Set
of Books concept to Ledgers being so fundamental, however experience suggests that the
introduction of sub-ledger accounting (SLA) probably has even more impact.
For those not familiar with SLA, it is a new product in Release 12 and a major change, (although it may be almost transparent to many end-users). It is both the rules and the engine that generates the accounting representation of your transactions, and it offers some
wonderful opportunities to meet very specific accounting requirements in supportable ways. Participating subledgers include Payables, Receivables, Projects, Assets, Cash Management ,
Purchasing, Cost Management and Process Manufacturing.
In terms of its mechanics, SLA is a new schema into which all accounting entries are processed before being interfaced to the General Ledger - and so it alters the way reconciliation and month-end processes run. This simple statement is both fundamental and important - because many of the skills we have learnt over years to address accounting issues at period end may have to be modified.
Do not underestimate this change and do invest the time to simulate month-end processes
during Testing (CRP and UAT) . Companies should move from utilising Account Generators in Release 12 to representing their accounting rules in the Sub-ledger Accounting Engine. SLA rules that are in place in Release 12 will be protected in an upgrade to Fusion.
Subledger Accounting Methods (SLAM):
===================================
The Subledger accounting method is required if using Oracle Subledger accounting.
A subledger level secondary ledger requires a subledger accounting method for both the primary ledger and the secondary ledgers.
The accounting method can be changed at any time, it will only affect new journals,additional accounting methods may be defined. This is done in subledger Accounting.
There are 5 Subledger Accounting Methods:
1. Accrual with Encumbrance Accounting
2. Cash with Encumburance Accounting
3. Standard Accrual (Default)
4. Standard Cash
5. US Federal Accounting.
All upgraded ledgers in Release 12 will have a subledger accounting method assigned during the upgrade. Any reporting currencies assigned to the ledger inherit the subledger accounting method from the source ledger. The subledger accounting method enables Oracle General Ledger to integrate with Oracle subledgers using Subledger Accounting.
1.
All upgraded, non-publicsector ledgers will have a subledger accounting method assigned called Standard Accrual or Standard Cash.
2.
All upgraded public sector ledgers will have a subledger accounting method assigned called Encumbrance Accrual or Encumbrance Cash.
3.
For US Federal customers, all upgraded ledgers will have the US Federal Accounting subledger accounting method assigned to them.
What is a subledger:
Subledger are applications to manager operational transactions with financials impact.Subledger stores accounting at transaction level of details. Subledger post summarized activity information to a GL Periodically to maintain centralized account balance for the
company.
What is Accounting Setup Manager (ASM):
===================================
It is one of the main feature of the Ledger Architecutre introduced
in R12, which replaces teh Set of books from using a web based
interface.
Accounting Setup Steps:
==================
Accounting Setup Manager(ASM) is the central place where all the
accounting setup is defined and maintained for:
- Legal Enties.
- Operating Units
- Ledgers.
- Reporting Currencies
- Subledger Accouting.
-Inter and Intra Balancing Segments.
- Sequencing (Accounting and Reporting)
- Other Accounting options like retained earning account, suspense
account, currency conversion types etc.
Accounting Setup Manager Benefits:
*
Centralized Accounting Setup for Financials
–Define all of your accounting-related setup in a central location
–Reduce setup errors
–Have clear view of implementation
*
Increased Efficiency
–Access accounting setup information more quickly now that it appears centrally in one location.
*
Simplified Processes
*
Improved Efficiency
*
Strengthens business’s corporate legal structure
*
Streamlined on-going maintenance
*
User friendly interface
* Facilitates internal control management.
What is a ledger:
The Ledger represents an accounting representation for an organizationthat is accountable in a self- contained way. The ledger represent the core of a company's Financial records where every transaction flow thrugh. " A Legal Entity accounts for itself in a ledger"
Primary Ledger :
===========
-Main , Record keeping ledger
- Defined by 4C's.
- Chart of Accounts
- Accounting Calendar
- Primary Currency
- Subledger Accounting Method - New 4th C (Also Called Convension)
There are 3 types of ledgers: Primary , secondary and reporting currency ledgers.
1. Primary Ledger (PL): it is the main ledger and has the most details of information. It can have more than one secondary ledger assigned.
2. Secondary Ledger(SL): it is optional and differs in one or more of the 4C's from the PL.It provides an additional accounting representation of the PL to comply with legal requirements.
The SL can only be assigned to one PL.
3. Reporting Currency(RC): Used when the only element that differ from the PL is the Currency. it is stored in the tables as a ledger but does not need to be setup as a ledger via ASM.
Primary and secondary ledgers can have RC's assigned. if a RC has not been assigned to a PL or SL, when a transaltion is run in a ledger the reporting currency is automatically added
to the ledger setup.
The Secondary and reporting currency ledgers stores additional accounting representations of the information present in the primary ledger. There are different level of detail in which this information is stored, which are called Conversion levels.
Ledger Sets:
Ledger Sets enables you to group multiple ledgers that share the same COA and Calendar Combination. Essentially, Ledger Sets allow you to treat multiple ledger as one. for example you can open and close periods for multiple ledgers in a ledger set in a single submission by submitting the new Open and Close Perdios Program from the Submit Request Form.
Data Access Sets:
Data Access Sets enable you to specify read only or read and write access for a legal entity, ledger, Balancing Segment Value or Management segment Value.
===========================
R12 Legal Entity Configurator
R12 Legal Entity Configurator
The Legal Entity Configurator allows you to define legal entities and establishments in the Oracle system to achieve legal compliance for business activities handled by the Oracle E-Business Suite.
In Oracle Ebusiness Suite 11i, the Legal Entity is tied closely to a set of books and operating Unit, so your Legal Structure has to be defined in the way you set up your apps partitions (OU, Set of Books etc.).
In R12 financials breaks away from that with the introduction of the Legal Entity Configurator allowing you to model your Legal Structure separately from the partitions in your ERP system. Then you mark certain items with an owning LE, rather than use the OU or set of books to derive the LE.
A Legal Entity is an entity identified through the registration with the legal authority. A Legal entity represents a legal company for which you prepare fiscal or tax reports. You assign tax identifiers and other Legal entity information to these types of organizations.
Legal Entities have the right to:
•Own property (assets, inventory, receivable, other LEs)
•Trade (borrow, sell, buy, incur expenses, employ)
Responsibility to:
•Repay debt (liabilities, equity)
•Pay Taxes
•Account for themselves (legal reports, audits) .
What we map Legal Entities to
1. Accounting Structures - Balancing Segment Values and Ledgers
2. Tax Rules in eTax - Who I am and where I am registered/located determines what tax I need to pay
3. Bank Account - Who owns that bank account and the cash in it
4. Payables and Receivalbes Invoicing - the owner of that transaction, sometimes referred to as LE stamping
5. Intercompany Accounts and Intercompany Processing Rules
The Features for Legal Entity are:
1.Legal Entity Setup
2.Establishments Setup
3.Legal Entity Search
4.Legal Authorities and Jurisdictions and
5.Legal Associations
Legal Entity setup : Is the main component within Oracle’s Legal Entity Solution to meet the enterprises’ global Legal requirements. To be able to operate, a Legal Entity may be required to register with different Legislative Authorities depending on the Legal Entity’s activity and locations in order to comply with the law in the territory of operation. Users will use the Registration User Interface pages to create registrations for a Legal Entity in the Oracle System. The Registration User Interface will enable users to enter required registration related information that is needed for legal compliance in a given Oracle Applications instance.
Establishments are made up of a Main Establishment and additional Establishments. Conceptually, the Legal Entity and Main Establishment are tightly coupled. Therefore, every Legal Entity must have a Main Establishment. Whenever a Legal Entity is created, a Main Establishment will automatically be created. A main Establishment is always located in the same Legal Entity’s country. Legal Entities may or may not have additional Establishments.
Additional Establishments are required only in countries where other Legal Entity location needs to register with legal authorities (e.g. India, Brazil, Germany). Some Establishment attributes are required to provide information for current functionality (e.g. Registration Number- SIRET for DAS2 in France). Additional Establishments may or may not be located in the Legal Entity’s country. Main Establishments as well as additional Establishments may follow different set of rules if they do business in different activities or are located in different areas.
Legal Entity Search page : The purpose of the Search Page is to manage Legal Entities, Establishments, and Parties. In order to avoid duplication, users can identify existing Parties of type Organization and update them to be Legal Entities or Establishments.
Users will be able to:
•Update existing Legal Entities or Establishments
•Update an existing Organization Party to be a Legal Entity or a Establishment
•Configure a Trading Community Architecture Party type of Organization as a Legal Entity or Establishment.
The Legal Entity Search Page only displays Trading Community Architecture (TCA) parties of type “Organization.”
All Legal Entities must be registered against a Jurisdiction that is governed by a Legal Authority. The Jurisdiction is a formulation of a legislative category and territory to which legal rules are grounded. The Legal Authority is an executive power that operates within the jurisdiction to enforce legal rules, collect fees/taxes, and make financial appropriations within the territory. In order to support the legal world on which the legal entity is founded, both the legal authority and jurisdiction is clearly defined as part of the Legal Entity Solution.
Legal Associations is part of the Legal Entity Solution which consolidates and provides a centralized solution for Legal Entity related data in Oracle Applications. Various processes like Tax calculation and intercompany transaction processing are dependent on the knowledge of the owning Legal Entity or Establishment. Given that the legal context is not directly stated in Applications transactions today, Legal Associations provides a method to derive the Legal Context by building associations between business and accounting information that are available on transactions and Legal context. Legal Associations will also provide the ability to build associations between Legal Contexts.
A legal entity is the organization unit level at which you report taxes and maintain the corporate banking relationships. The LEGAL_ENTITY_ID column is added to the transaction tables in 12, allowing the ability to track transactions at a Legal Entity level. In R12, you assign a Legal Entity to a Ledger instead of to a Set of Books. It is recommended that you assign one (or more) balancing segment values in your chart of accounts to a legal entity.
Territory:
The territory where the legal entity is registered. This list displays territories at the country level and shows only territories for which the identifying jurisdiction has been defined. Therefore, the territory determines the identifying jurisdiction to which the legal entity needs to register. The territory also determines the context for the information that needs to be displayed in the General Information region. For Canada the BIN number is one such field.
Organization Number:
The organization number is a number used to identify organizations. This field is displayed only when the HZ: Generate Party Number profile option is set to No. In this case, the main establishment organization number is built as a concatenation of the legal entity organization number and ETB (establishment). Otherwise it is not displayed and is generated automatically. For example, if the legal entity organization number entered is 12536, the establishment's organization number will be 12536ETB.
Legal Entity Identifier:
The identification number used to uniquely identify the legal entity. It is displayed only when the LE: Generate Legal Entity Identifier profile option set to No and you must enter it manually. If this option is set to Yes, the legal entity identifier is generated automatically based on the International Organization for Standardization (ISO) code of the country of registration, plus the registration number of the identifying jurisdiction, which qualifies an entity to be a legal entity in that particular territory.
Example:
Territory: Singapore
ISO Country Code: SG
Registration number of the identifying jurisdiction (RCN number) = 23231 (this is a user enterable field)
If the profile option is set to Yes, the legal entity identifier will be SG23231, otherwise you are required to enter the legal entity identifier manually. If you enter an identifier that is not unique, an error message will be displayed.
Registration Number:
The identifying jurisdiction determines the prompt for the registration number (in the U.S., the EIN/TIN). The Establishment registration prompt is displayed if it is defined for the identifying jurisdiction. In this case the main establishment is created with this registration number. The registration number must be unique within a jurisdiction.
Legal Address:
A Legal Address is the address a legal entity uses to register with a legal authority. A legal entity may use different addresses for different authorities and hence, may have more than one registered address. This legal address must be located within the territory governed by the legal authority.
Oracle Legal Entity Configurator has adopted the use of the HR Address formatting and validation Model
Place Of Registration: Optionally enter the place of the legal entity registration.
Inception Date Optionally enter the date of legal entity registration (creation). It can be on or before the system date and on or after legal entity's inception date but must not be a future date.
==============
--------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------
Oracle Subledger Accounting is a rule based engine for Generating accountingentries based on subledger transactions from all oracle applications.
Subledger acounting is a set of services for R12 that significantly enhance accounting support across the E-Business suite.
R12 introduces some of the changes that will be fully developed in Fusion, so close attention
to the impact of these changes is worthwhile. Sub-ledger accounting may be one of these key
changes.
When Release 12 was first released, there was a lot of publicity about the move from the Set
of Books concept to Ledgers being so fundamental, however experience suggests that the
introduction of sub-ledger accounting (SLA) probably has even more impact.
For those not familiar with SLA, it is a new product in Release 12 and a major change, (although it may be almost transparent to many end-users). It is both the rules and the engine that generates the accounting representation of your transactions, and it offers some
wonderful opportunities to meet very specific accounting requirements in supportable ways. Participating subledgers include Payables, Receivables, Projects, Assets, Cash Management ,
Purchasing, Cost Management and Process Manufacturing.
In terms of its mechanics, SLA is a new schema into which all accounting entries are processed before being interfaced to the General Ledger - and so it alters the way reconciliation and month-end processes run. This simple statement is both fundamental and important - because many of the skills we have learnt over years to address accounting issues at period end may have to be modified.
Do not underestimate this change and do invest the time to simulate month-end processes
during Testing (CRP and UAT) . Companies should move from utilising Account Generators in Release 12 to representing their accounting rules in the Sub-ledger Accounting Engine. SLA rules that are in place in Release 12 will be protected in an upgrade to Fusion.
Subledger Accounting Methods (SLAM):
===================================
The Subledger accounting method is required if using Oracle Subledger accounting.
A subledger level secondary ledger requires a subledger accounting method for both the primary ledger and the secondary ledgers.
The accounting method can be changed at any time, it will only affect new journals,additional accounting methods may be defined. This is done in subledger Accounting.
There are 5 Subledger Accounting Methods:
1. Accrual with Encumbrance Accounting
2. Cash with Encumburance Accounting
3. Standard Accrual (Default)
4. Standard Cash
5. US Federal Accounting.
All upgraded ledgers in Release 12 will have a subledger accounting method assigned during the upgrade. Any reporting currencies assigned to the ledger inherit the subledger accounting method from the source ledger. The subledger accounting method enables Oracle General Ledger to integrate with Oracle subledgers using Subledger Accounting.
1.
All upgraded, non-publicsector ledgers will have a subledger accounting method assigned called Standard Accrual or Standard Cash.
2.
All upgraded public sector ledgers will have a subledger accounting method assigned called Encumbrance Accrual or Encumbrance Cash.
3.
For US Federal customers, all upgraded ledgers will have the US Federal Accounting subledger accounting method assigned to them.
What is a subledger:
Subledger are applications to manager operational transactions with financials impact.Subledger stores accounting at transaction level of details. Subledger post summarized activity information to a GL Periodically to maintain centralized account balance for the
company.
What is Accounting Setup Manager (ASM):
===================================
It is one of the main feature of the Ledger Architecutre introduced
in R12, which replaces teh Set of books from using a web based
interface.
Accounting Setup Steps:
==================
Accounting Setup Manager(ASM) is the central place where all the
accounting setup is defined and maintained for:
- Legal Enties.
- Operating Units
- Ledgers.
- Reporting Currencies
- Subledger Accouting.
-Inter and Intra Balancing Segments.
- Sequencing (Accounting and Reporting)
- Other Accounting options like retained earning account, suspense
account, currency conversion types etc.
Accounting Setup Manager Benefits:
*
Centralized Accounting Setup for Financials
–Define all of your accounting-related setup in a central location
–Reduce setup errors
–Have clear view of implementation
*
Increased Efficiency
–Access accounting setup information more quickly now that it appears centrally in one location.
*
Simplified Processes
*
Improved Efficiency
*
Strengthens business’s corporate legal structure
*
Streamlined on-going maintenance
*
User friendly interface
* Facilitates internal control management.
What is a ledger:
The Ledger represents an accounting representation for an organizationthat is accountable in a self- contained way. The ledger represent the core of a company's Financial records where every transaction flow thrugh. " A Legal Entity accounts for itself in a ledger"
Primary Ledger :
===========
-Main , Record keeping ledger
- Defined by 4C's.
- Chart of Accounts
- Accounting Calendar
- Primary Currency
- Subledger Accounting Method - New 4th C (Also Called Convension)
There are 3 types of ledgers: Primary , secondary and reporting currency ledgers.
1. Primary Ledger (PL): it is the main ledger and has the most details of information. It can have more than one secondary ledger assigned.
2. Secondary Ledger(SL): it is optional and differs in one or more of the 4C's from the PL.It provides an additional accounting representation of the PL to comply with legal requirements.
The SL can only be assigned to one PL.
3. Reporting Currency(RC): Used when the only element that differ from the PL is the Currency. it is stored in the tables as a ledger but does not need to be setup as a ledger via ASM.
Primary and secondary ledgers can have RC's assigned. if a RC has not been assigned to a PL or SL, when a transaltion is run in a ledger the reporting currency is automatically added
to the ledger setup.
The Secondary and reporting currency ledgers stores additional accounting representations of the information present in the primary ledger. There are different level of detail in which this information is stored, which are called Conversion levels.
Ledger Sets:
Ledger Sets enables you to group multiple ledgers that share the same COA and Calendar Combination. Essentially, Ledger Sets allow you to treat multiple ledger as one. for example you can open and close periods for multiple ledgers in a ledger set in a single submission by submitting the new Open and Close Perdios Program from the Submit Request Form.
Data Access Sets:
Data Access Sets enable you to specify read only or read and write access for a legal entity, ledger, Balancing Segment Value or Management segment Value.
===========================
R12 Legal Entity Configurator
R12 Legal Entity Configurator
The Legal Entity Configurator allows you to define legal entities and establishments in the Oracle system to achieve legal compliance for business activities handled by the Oracle E-Business Suite.
In Oracle Ebusiness Suite 11i, the Legal Entity is tied closely to a set of books and operating Unit, so your Legal Structure has to be defined in the way you set up your apps partitions (OU, Set of Books etc.).
In R12 financials breaks away from that with the introduction of the Legal Entity Configurator allowing you to model your Legal Structure separately from the partitions in your ERP system. Then you mark certain items with an owning LE, rather than use the OU or set of books to derive the LE.
A Legal Entity is an entity identified through the registration with the legal authority. A Legal entity represents a legal company for which you prepare fiscal or tax reports. You assign tax identifiers and other Legal entity information to these types of organizations.
Legal Entities have the right to:
•Own property (assets, inventory, receivable, other LEs)
•Trade (borrow, sell, buy, incur expenses, employ)
Responsibility to:
•Repay debt (liabilities, equity)
•Pay Taxes
•Account for themselves (legal reports, audits) .
What we map Legal Entities to
1. Accounting Structures - Balancing Segment Values and Ledgers
2. Tax Rules in eTax - Who I am and where I am registered/located determines what tax I need to pay
3. Bank Account - Who owns that bank account and the cash in it
4. Payables and Receivalbes Invoicing - the owner of that transaction, sometimes referred to as LE stamping
5. Intercompany Accounts and Intercompany Processing Rules
The Features for Legal Entity are:
1.Legal Entity Setup
2.Establishments Setup
3.Legal Entity Search
4.Legal Authorities and Jurisdictions and
5.Legal Associations
Legal Entity setup : Is the main component within Oracle’s Legal Entity Solution to meet the enterprises’ global Legal requirements. To be able to operate, a Legal Entity may be required to register with different Legislative Authorities depending on the Legal Entity’s activity and locations in order to comply with the law in the territory of operation. Users will use the Registration User Interface pages to create registrations for a Legal Entity in the Oracle System. The Registration User Interface will enable users to enter required registration related information that is needed for legal compliance in a given Oracle Applications instance.
Establishments are made up of a Main Establishment and additional Establishments. Conceptually, the Legal Entity and Main Establishment are tightly coupled. Therefore, every Legal Entity must have a Main Establishment. Whenever a Legal Entity is created, a Main Establishment will automatically be created. A main Establishment is always located in the same Legal Entity’s country. Legal Entities may or may not have additional Establishments.
Additional Establishments are required only in countries where other Legal Entity location needs to register with legal authorities (e.g. India, Brazil, Germany). Some Establishment attributes are required to provide information for current functionality (e.g. Registration Number- SIRET for DAS2 in France). Additional Establishments may or may not be located in the Legal Entity’s country. Main Establishments as well as additional Establishments may follow different set of rules if they do business in different activities or are located in different areas.
Legal Entity Search page : The purpose of the Search Page is to manage Legal Entities, Establishments, and Parties. In order to avoid duplication, users can identify existing Parties of type Organization and update them to be Legal Entities or Establishments.
Users will be able to:
•Update existing Legal Entities or Establishments
•Update an existing Organization Party to be a Legal Entity or a Establishment
•Configure a Trading Community Architecture Party type of Organization as a Legal Entity or Establishment.
The Legal Entity Search Page only displays Trading Community Architecture (TCA) parties of type “Organization.”
All Legal Entities must be registered against a Jurisdiction that is governed by a Legal Authority. The Jurisdiction is a formulation of a legislative category and territory to which legal rules are grounded. The Legal Authority is an executive power that operates within the jurisdiction to enforce legal rules, collect fees/taxes, and make financial appropriations within the territory. In order to support the legal world on which the legal entity is founded, both the legal authority and jurisdiction is clearly defined as part of the Legal Entity Solution.
Legal Associations is part of the Legal Entity Solution which consolidates and provides a centralized solution for Legal Entity related data in Oracle Applications. Various processes like Tax calculation and intercompany transaction processing are dependent on the knowledge of the owning Legal Entity or Establishment. Given that the legal context is not directly stated in Applications transactions today, Legal Associations provides a method to derive the Legal Context by building associations between business and accounting information that are available on transactions and Legal context. Legal Associations will also provide the ability to build associations between Legal Contexts.
A legal entity is the organization unit level at which you report taxes and maintain the corporate banking relationships. The LEGAL_ENTITY_ID column is added to the transaction tables in 12, allowing the ability to track transactions at a Legal Entity level. In R12, you assign a Legal Entity to a Ledger instead of to a Set of Books. It is recommended that you assign one (or more) balancing segment values in your chart of accounts to a legal entity.
Territory:
The territory where the legal entity is registered. This list displays territories at the country level and shows only territories for which the identifying jurisdiction has been defined. Therefore, the territory determines the identifying jurisdiction to which the legal entity needs to register. The territory also determines the context for the information that needs to be displayed in the General Information region. For Canada the BIN number is one such field.
Organization Number:
The organization number is a number used to identify organizations. This field is displayed only when the HZ: Generate Party Number profile option is set to No. In this case, the main establishment organization number is built as a concatenation of the legal entity organization number and ETB (establishment). Otherwise it is not displayed and is generated automatically. For example, if the legal entity organization number entered is 12536, the establishment's organization number will be 12536ETB.
Legal Entity Identifier:
The identification number used to uniquely identify the legal entity. It is displayed only when the LE: Generate Legal Entity Identifier profile option set to No and you must enter it manually. If this option is set to Yes, the legal entity identifier is generated automatically based on the International Organization for Standardization (ISO) code of the country of registration, plus the registration number of the identifying jurisdiction, which qualifies an entity to be a legal entity in that particular territory.
Example:
Territory: Singapore
ISO Country Code: SG
Registration number of the identifying jurisdiction (RCN number) = 23231 (this is a user enterable field)
If the profile option is set to Yes, the legal entity identifier will be SG23231, otherwise you are required to enter the legal entity identifier manually. If you enter an identifier that is not unique, an error message will be displayed.
Registration Number:
The identifying jurisdiction determines the prompt for the registration number (in the U.S., the EIN/TIN). The Establishment registration prompt is displayed if it is defined for the identifying jurisdiction. In this case the main establishment is created with this registration number. The registration number must be unique within a jurisdiction.
Legal Address:
A Legal Address is the address a legal entity uses to register with a legal authority. A legal entity may use different addresses for different authorities and hence, may have more than one registered address. This legal address must be located within the territory governed by the legal authority.
Oracle Legal Entity Configurator has adopted the use of the HR Address formatting and validation Model
Place Of Registration: Optionally enter the place of the legal entity registration.
Inception Date Optionally enter the date of legal entity registration (creation). It can be on or before the system date and on or after legal entity's inception date but must not be a future date.
==============
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