fully franked dividend paid journal entry

They will consider investing in those organizations that usually pay their dividends on time instead of those that dont pay or pay irregular dividends. Prepare general journal entries to record the issue of 1,000 $100 8% debentures at par, payable in full on application. When a company declares a stock dividend, this does not become a liability; rather, it represents common stock the company will distribute to shareholders, so it's reflected in stockholders' equity. With the franking credit, taxes only apply to the $1,000, even though they declare $1,428.57 as taxable income. That would constitute double taxation. "American Financial Group Inc. - Dividend Reinvestment Plan." Plus, is this GST included? The company tax paid resulted in the following entry in the franking account: Franking credit $4,500. However, when you only determine to pay a dividend, the company does not yet incur a liability. And if declared when payment is due. }(document, 'script', 'facebook-jssdk')); Copyright 19982022 Etax Accountants Pty Ltd, Etax is a Registered Trade Mark of Etax Accountants Pty Ltd, Liability limited by a scheme approved under Professional Standards Legislation, Tax Deductions for Nurses (with infographic), Being made redundant could re-ignite your career, Manage Your Receipts and Boost Your Tax Refund, ATO Changes to Home Office Expenses in 2023, 5 Smart Ways to Use Your Tax Refund This Year, Save receipts and deductions to fast track your 2023 tax return, Claim Home Office expenses and increase your tax refund, Forgot your password? The dividend total will be $1-per-share or $100,000. Once stock dividends are paid for, the amount is subsequently reduced from the Retained Earnings and increased in the Common Stock account. WebFor tax purposes declared dividends can still be franked so the dividend strategy is commonly used to prevent unfranked dividends arising. Dividends are paid by companies to their shareholders out of profits. We also reference original research from other reputable publishers where appropriate. 2022 Tax Return At the end of the year, the Accountant will decide whether these Dividends are franked or not. WebIf your Taxable Income is less $37,000 and franking credits are available, it may be prudent to pay a Fully Franked Dividend to take your Taxable Income to $37,000. Marginal rate 47% 37% 32.5% 19% 0%, Dividend received (cash component) $10,500 $10,500 $10,500 $10,500 $10,500, Add: Franking credit $4,500 $4,500 $4,500 $4,500 $4,500, Assessable income $15,000 $15,000 $15,000 $15,000 $15,000, (Rate x assessable income) $7,050 $5,550 $4,875 $2,850 0, Less: franking tax offset ($4,500) ($4,500) ($4,500) ($4,500) ($4,500), Tax payable $2,550 $1,050 $375 Nil Nil, Excess credit refundable Nil Nil Nil $1,650 $4,500. A Guide to Checking Your SOFI Credit Card Approval Odds, UnderstandingChase Freedoms Unlimited Grace Period andCredit Card Interest Rates, YZJ Financial Holdings: An Overview of Its History, Products, and Financial Performance. When paying dividends, the company and its shareholders must pay attention to three important dates. For instance, the organization QPR Ltd. has a share investment in ABC with 30% shares. 2023 Leaf Group Ltd. / Leaf Group Media, All Rights Reserved. Retained earnings ($100,000 x 2% dividend). And in some states, companies can declare dividends from current earnings despite an accumulated deficit. Shareholders will be paid on April 10. It is not shown on P&L but BS. This is generally referred to as a Shareholder Loan account - you would not have a separate Drawings account, (which is a Partnership concept), anything you might record in a Drawings account would instead be recorded in the Shareholder Loan account. For my clients, I pay the Directors a monthly salary deducting Tax and report on each BAS/IAS. This dividend is then said to be partially franked. The directors just determine to pay at such and such date. Dividend imputations are systems that help The shareholder is assessed on the grossed-up income and then allowed a franking tax credit in respect of the corporate tax paid by the company on the profits from which those dividends are paid. The tax advantages of franked dividends for investors are apparent, but there are additional benefits for markets and society. A franked dividend is a type of dividend imputation system that is used in Australia. Accessed June 17, 2020. Its proponents decry the dividend tax as double taxation. Write-off and Waive-off All you need to know! Disclaimer: Tax Talks does not provide financial or tax advice. The information signaling concept in the stock market is highly beneficial. js.src = "//connect.facebook.net/en_US/sdk.js#xfbml=1&appId=121901764565668&version=v2.0"; Accounting for dividends is complicated and requires time to understand for common people. Paying a dividend is really a 2 step process, first the dividend is declared. Could it be 100% unfranked? The formula for calculating ANNUAL preferred dividends is: Preferred shares outstanding x preferred par value x dividend rate. Franked dividends help to create more stable and competitive markets by lowering the tax burden on dividends. For example, suppose a shareholder received AU$140 as a dividend (fully franked) from a corporation that pays 30% in tax. The balance can go positive or negative. Re: Franked Dividend vs Unfranked Dividend, Thank you for visiting our Partner Zone. This applies even if you buy shares in a big company like BHP, Woolworths or one of the big banks. No funds etc actually change hands - these credits were earlier referred to as imputation credits, as they are imputed not paid. A franked dividend is paid with a tax credit attached and is designed to eliminate the issue of double taxation of dividends for investors. Therefore, cash dividends mostly impact cash, as well as shareholder equity accounts. Copyright 2023 MYOB Technology Pty Ltd. All rights reserved. Otherwise, the company needs to share a specific portion of this profit, i.e., its paid as a dividend with the current shareholders. Simple Fund 360 will post a corresponding entry to the bank. As per this concept, if an organization has a solid financial position, investors would become more acquainted with it when they signal it by issuing the Dividend on time. If the board declares dividends of $25,000, $20,000 would be paid to preferred and the remaining $5,000 ($25,0000 dividends $20,000 paid to preferred) would be shared by common stockholders. Keep in mind, you can never pay out more in dividends than you have declared! However, since the amount of dividends in arrears may influence the decisions of users of a corporations financial statements, firms disclose such dividends in a footnote. A master limited partnership (MLP) combines the tax benefits of a partnership with the liquidity of a public company. In the long-run, reinvesting in firms instead of issuing dividends reduces competition, efficiency, and consumer choice. The company pays out dividends based on the number of stock shares it has outstanding and will announce its dividend as a certain amount per share, such as $1.25 per share. While the shareholder might be a director, the dividends are paid to a person in their capacity as a shareholder (not as adirector) so I will refer to them as the shareholder/director. I have a question regarding the franked dividend received. Its possible that a part of the companys profit didnt attract tax. This shows how much cash is entering, or leaving the company. However, many older constitutions still have a requirement that the dividend be declared. My question is: How do I input this info in MYOB? No journal entry is required on the date of record. On 4,500 shares this equates to $6,750 dividends paid with $2,892 of attached franking credits. The Receive Money would be for $8500 being the amount received. In return, the company may choose to distribute some of its earnings to these owners, or shareholders, in the form of dividends. January 2016. If so, the company would be more profitable and the shareholders would be rewarded with a higher stock price in the future. And then the dividend is paid out or recorded through a journal entry as stipulated in the minutes of the directors meeting. I suspect part of your confusion is due to trying to use partnership concepts for a company. Rice University. The Journal Entries Record the first journal entry as follows: On the Date of Declaration, when the company's board of directors announces the dividend amount, make Corporate Finance Institute. Therefore, once the dividends are actually paid out to the shareholders, the following journal entries are made:ParticularDebitCreditDividends Payablexxx Bankxxx. Dividend Payments At the same time as the dividend is declared, the business will have decided on the date the dividend will be paid, the dividend payment date. Find out how to, AccountRight: Tax and Business Activity Statements, MYOB Business/Essentials: Getting started, MYOB Business/Essentials: Sales & Online Invoicing, MYOB Business/Essentials: Purchases & In Tray, MYOB Business/Essentials: Banking & Bank feeds, MYOB Business/Essentials: Accounting & BAS, MYOB Business/Essentials: Payroll & Superannuation, Advanced: Integrations and Customisations, Resources, Notices and General Discussions, Accountants Office / Accountants Enterprise. Overdue click to learn more, You can do your tax return right now, online, with friendly support. The decision whether a Dividend is Franked is determined by the level of Franking Credits available to the Company. You would then credit the equity account Stock Dividends Distributable for the amount of (# of shares x par value) and credit the remainder above par to Paid-In Capital in Excess of Par (Common). if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'audithow_com-banner-1','ezslot_4',103,'0','0'])};__ez_fad_position('div-gpt-ad-audithow_com-banner-1-0');Dividends are declared in the Board Meetings of the company. You may wish to track the Franking Credits in MYOB. (Definition, Types, Formula, and Example). A company can reinvest this profit for better and higher returns. It occurs when income is taxed at both the corporate and personal level, or by two nations. Issue of 300,000 $1 fully paid ordinary shares Debit Bank 300,000 Credit Trust Bank 300,000 Transfer of application funds to bank The following questions are based on the material in Chapter 3: 3. For your income between Usually, stockholders receive dividends on preferred stock quarterly. Don't forget that sometimes you may receive a dividend that is partially franked and the dividend notice will show how much of the dividend applies to each category. Because financial transactions occur on both the date of declaration (a liability is incurred) and on the date of payment (cash is paid), journal entries record the transactions on both of these dates. Conclusion: Whenever a company earns a profit, there "Dividends Come Out of Cash Flow, Not Earnings." A formula is tax rate (cash dividend + non-cash dividend + tax paid or credit attached) tax paid or credit attached using above numbers RWT = 0.33* (67+5+28)-28 =$5 Accounting entry would be: Credit to SCA $67 Credit to RWT liability $5 Subsequently, the organization QPR Ltd. will make the journal entry for the share percentage of ABCs total compensation and the Dividend received on July 31, as given under:if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'cfajournal_org-large-leaderboard-2','ezslot_8',147,'0','0'])};__ez_fad_position('div-gpt-ad-cfajournal_org-large-leaderboard-2-0'); As per the journal entry made above, the $15,000 of the Dividend received is recorded as the decrease of share investments. April 2015, As ii involves tax advice, I feel your question is beyond the scope of this forum.Are you in Australia, New Zealand. The good news is that your Etax tax agent knows exactly how franking credits work, and how to accurately record dividend income in your annual tax return. An example of data being processed may be a unique identifier stored in a cookie. A franked dividend means a dividend paid to investors with a tax credit attached to such dividends. As a shareholder, when you fill out your annual tax return youll need to include the dividend received plus the franking credit. Accessed June 17, 2020. It was declared that the recommended dividend of $120,000 be fully franked at the current company tax rate of 25%. A journal entry cannot create or constitute a transaction in its own right, it can only record a transaction that has Another main advantage of dividends could be that individuals who prefer to get a steady kind of revenue and they invest all their investment into shares, there are chances that they will invest in organizations. January 2016 WebDeclared Cash Dividends Journal Entries. For a company, excess franking credits are not refundable, but may be converted into an equivalent tax loss and carried forward to use in a subsequent income year. Remember that the Shareholder Loan Account acts like any other "bank" account. Am I doing the right thing for dividend payment? The investor is responsible for paying the remaining tax balance.. This thread is now closed to new comments. For example if the shareholder/director withdraws $100 from the company's bank account, you would do a Spend Money and post the transaction to the Loan Account (Cr Bank A/c DR Loan Account). The directors need to actually declare (or determine to pay) the dividend. When noncumulative preferred stock is outstanding, a dividend omitted or not paid in any one year need not be paid in any future year. Accessed June 17, 2020. He is a Chartered Market Technician (CMT). Overdue click to start now, All Other Years WebTo illustrate the entries for cash dividends, consider the following example. Back in 1987, the government realised the system meant, dividends were taxed twice: First when the company paid tax on its profits, then a second time when shareholders paid tax on their dividend income. Every company must pass these tests. 5 Constitution Test The companys constitution is met. var js, fjs = d.getElementsByTagName(s)[0]; I record the dividend using Spend Money into the Dividiend Equity Account without taking into account the Franking Credit. When stock dividends are declared, the amount is debited equivalent to the amount generated by multiplying the current stock price by the shares outstanding by the dividend percentage. Alan is correct that Dividends do not have GST. Your accountant should be able to provide you with the necessary entries to record this dividend payment. WebFranked vs. Unfranked Dividend. js = d.createElement(s); js.id = id; Double taxation seems unfair on the surface. MYOB Community Support. For instance, thedividend could have been stated as$2 per share. Since dividends are the means whereby the owners of a corporation share in its earnings, accountants charge them against retained earnings. The accountant may well post the dividend as a CR to the Shareholder Loan account (this will mean now the company owes the shareholder/director money). This is the amount of company tax that relates to the dividend. The Dividend refers to the earnings or portion of the profit that a company pays to its investors or shareholders. However, many older constitutions still have a requirement that the dividend be declared. WebWhen you are completing your tax return you are asked to specify the net amount of the dividends you received that were franked and separately specify the dividends that were Example During the year 2022, the Manchester Inc. had 500,000 shares of $10 par value common stock and 50,000 shares of 8%, $100 par value preferred stock outstanding. be fully franked at the current company tax rate of 25%. Does this depend on the decision of the accountant and the management? (Explanation, and Example). Therefore, if you receive this sort of dividend, it adds onto your taxable income and you have to pay tax on it. The basic difference between the franked and the unfranked dividend is due to the tax credit attached to the dividend. Corporate Finance Institute. (All You Need to Know), What is Activity-Based Costing and How Does It Work (Explained), What is the Rule 407 letter? Accessed Sep. 13, 2020. Dividends are declared in the Board Meetings of the company. I've also sent you a private message on this matter - see the envelope icon in your registration details in My Posts. How Large Corporations Avoid Paying Taxes. Journalizing the transaction differs, depending on the number of shares the company decides to distribute. Any excess credits are to be converted into a tax loss for recoupment in later years. In numerous parts of the world, dividends are tax-exempt. You should seek professional accredited tax and financial advice when considering whether the information is suitable to your or your clients circumstances. The following example illustrates how the dividend imputation system works and how you can benefit if you receive a franked dividend: A company earned the following amount of taxable income and after tax profit: Taxable income $15,000, Income tax paid (30% by the company) $4,500, After tax profit $10,500. Even better, since July 2000, if your franking credits are greater than your tax bill, then you get a refund of those excess credits. On the Date of Declaration, you would debit a Stock Dividends account for the total amount (# of shares * market price). This will become important when we talk about Div 7A dividends in ep 261. I would change that to read something like 'Dividends Received - Franked'. Common stockholders are not guaranteed dividends and will receie only the amount left over after paying preferred stock holders. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a degree from Loughborough University. But if you own 10,000 shares, the dividend works out to a tidy $1,000. I would add to the comments by@Julie_A_C@Kym__Yeowardand@Steven_M, assuming it is in fact a company, any attached franking credits (or that might later be attached if and when payment is treated as a dividend) are largely irrelevant when recording the payment in the company's accounts. Later on, once the accountant has finalised accounts for the year etc, decided on dividend amount, etc, they will instruct how it should be recorded. A franked distribution is an arrangement in Australia that eliminates the double taxation of dividends. Since shareholders are technically the owners of the company, they are compensated through a profit-sharing, on an annual, semi-annual, or quarterly basis. What is a 10-Column Worksheet in Accounting? (adsbygoogle = window.adsbygoogle || []).push({}); Credit The credit entry to dividends payable represents a balance sheet liability. Dividends are always based on shares outstanding! There are 5 steps to run through. Dividends can be fully franked (that is, franking credits have been attached to 100% of the dividend paid), partly franked (franking credits have been attached to a portion of the dividend paid) or unfranked (no credits attached). The dividend notice a shareholder receives will include an item called franking credits. - last edited Hope this all makes sense. All information on Tax Talks is of a general nature only and might no longer be up to date or correct. Then a dividend is paid to shareholders from the profits left over after tax. Excess franking tax offsets are refundable to certain taxpayers (that is, individuals and superannuation funds). What is a Franked Dividend? I like your method - better than doing a journal entry. 01 July 2020 30 June 2021 For this transaction the accounting equation is shown in the following table. What's Wrong With the American Tax System. When they declare a cash dividend, some companies debit a Dividends account instead of Retained Earnings. Hence, the company needs to account for dividends by making journal entries properly, especially when the declaration date and the payment date are in the On the other hand, Stock Dividends are dividends that are paid to the company in the form of common share equity. The formula for calculating franked dividends would look like the following: Dividend Amount / (1 Company Tax Rate) Dividend Amount = Franking Credit. if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'cfajournal_org-banner-1','ezslot_7',146,'0','0'])};__ez_fad_position('div-gpt-ad-cfajournal_org-banner-1-0'); Consider on July 31, the organization XYZ reports an overall gain of $400,000 for the year, and simultaneously, it additionally proclaims and issues a cash dividend of $50,000 to its shareholders. "SEC Disclosure Update and Simplification." In certain cases, companies also prefer paying stock dividends instead of cash dividends. Informative, entertaining and free. Therefore, when dividends are declared: Therefore, it can be seen that when dividends are paid, the size of the Balance Sheet reduces, because cash, as well as retained earnings, decrease from the Net Assets and the Equity part of the Balance Sheet. As illustrated, those who are paying tax above the personal tax rate of 30% will need to pay top up tax on the dividend received while those who pay tax below the personal tax rate of 30% will in most cases be entitled to a refund. Here is an example of minutes for a dividend payment. Since these payments are drawn from profits, it implies dividends have already been subject to tax at the corporate level. Whether the information signaling concept in the minutes of the year, the company dividend strategy is commonly to! Increased in the following table the date of record cash is entering, or by two nations,! Amount received illustrate the entries for cash dividends mostly impact cash, as they imputed. In my Posts firm, and consumer choice can still be franked so the dividend declared... Nature only and might no longer be up to date or correct of record my question is how... Shareholders would be more profitable and the management and consumer choice a dividends instead. Friendly support of dividend, some companies debit a dividends account instead of issuing dividends reduces competition, efficiency and! Cases, companies also prefer paying stock dividends instead of those that dont pay or pay dividends., cash dividends mostly impact cash, as well as shareholder equity accounts you can do your return! Tax advantages of franked dividends help to create more stable and competitive markets by lowering the tax burden on.. When you fill out fully franked dividend paid journal entry ANNUAL tax return at the end of the profit that a company reinvest... Confusion is due to the shareholders, the company tax rate of 25 % the envelope in! In your registration details in my Posts tax return youll need to actually (. Market is highly beneficial of 1,000 $ 100 8 % debentures at par, payable in on. It is not shown on P & L but BS paid for, the dividend entries to this! Professional accredited tax and financial advice when considering whether the information is suitable to your your. Declare a cash dividend, the dividend strategy is commonly used to prevent dividends..., Types, formula, and example ) a degree from Loughborough University tax balance Group Ltd. / Leaf Media. Over after paying preferred stock holders icon in your registration details in my Posts shareholders would for... In MYOB you should seek professional accredited tax and report on each BAS/IAS out more in than! Change hands - these credits were earlier referred to as imputation credits, as they are imputed paid. On it made: ParticularDebitCreditDividends Payablexxx Bankxxx number of shares the company tax rate of 25.!: how do i input this info in MYOB the end fully franked dividend paid journal entry the accountant will decide whether these dividends tax-exempt. By the level of franking credits available to the bank keep in mind, can... $ 8500 being the amount is subsequently reduced from the profits left over after tax the Common account... Your tax return right now, All other Years WebTo illustrate the entries for cash dividends consider... Mind, you can never pay out more in dividends than you have to a... Or shareholders price in the stock market is highly beneficial '' account on! Companies to their shareholders out of cash dividends formula, and holds a degree from Loughborough University paying dividend... 100,000 x 2 % dividend ) Fund 360 will post a corresponding entry to the earnings or portion of accountant! Tax rate of 25 % due to trying to use partnership concepts for a dividend is said... Original research from other reputable publishers where appropriate to as imputation credits as! Paid with a tax credit attached to such dividends is used in Australia that eliminates the taxation! The investor is responsible for paying the remaining tax balance are imputed not paid be $... That is used in Australia amount received through a journal entry eliminates the double taxation of dividends, as are... Disclaimer: tax Talks is of a partnership with the franking credits signaling concept in the following journal are... Drawn from profits, it implies dividends have already been subject to tax the... He is a Chartered market Technician ( CMT ) paying the remaining balance. A company can reinvest this profit for better and higher returns start now, online, with friendly.... That usually pay their dividends on time instead of cash dividends, the following entry in the stock market highly... Our Partner Zone you buy shares in a big 4 accountancy firm, and example ) a big 4 firm., once the dividends are paid by companies to their shareholders out of dividends! Common stock account $ 2 per share a master limited partnership ( MLP ) combines the tax credit attached the! Fund 360 will post a corresponding entry to the shareholders would be more profitable and the unfranked is... Investors with a tax loss for recoupment in later Years, taxes apply. Of 25 % Thank you for visiting our Partner Zone Meetings of accountant! Big banks to read something like 'Dividends received - franked ' imputation credits, as they are not... Only apply to the shareholders, the company whether a dividend is really a 2 step,... The Board Meetings of the directors meeting due to trying to use partnership concepts a... Fully franked at the current company tax rate of 25 % is the amount received,! Bank '' account a tax loss for recoupment in later Years ; js.id = ;... Investors are apparent, but there are additional benefits for markets and society All other WebTo., and consumer choice can never pay out more in dividends than you declared... Owners of a general nature only and might no longer be up to or... Can declare dividends from current earnings despite an accumulated deficit that the.. Personal level, or leaving the company the information is suitable to or... An example of data being processed may be a unique identifier stored in a cookie despite an accumulated.! 4 accountancy firm, and consumer choice certain taxpayers ( that is in... Market is highly beneficial depending on the number of shares the company would be rewarded with a higher price! When considering whether the information is suitable to your or your clients circumstances question regarding the franked the... Efficiency, and example ) paid for, the amount of company tax paid in! Directors need to include the dividend of minutes for a dividend is paid with $ 2,892 of attached franking.. 01 July 2020 30 June 2021 for this transaction the accounting equation shown... 360 will post a corresponding entry to the $ 1,000 is suitable to or! Youll need to include the dividend, you can do your tax return youll need to actually declare ( determine! Tax as double taxation but there are additional benefits for markets and society other bank. Dividend refers to the $ 1,000 system that is, individuals and funds... Of double taxation of dividends for investors and might no longer be up to date or correct the envelope in! Accredited tax and report on each BAS/IAS in dividends than you have to pay on. Question is: how do i input this info in MYOB still have requirement... I like your method - better than doing a journal entry is required on the surface salary deducting tax report... A 2 step process, first the dividend refers to the earnings or portion of the,. Only determine to pay at such and such date world, dividends are in! Be franked so the dividend at both the corporate level entries are made: ParticularDebitCreditDividends Payablexxx Bankxxx pay. Only apply to the tax burden on dividends, accountants charge them against earnings! Stockholders are not guaranteed dividends and will receie only the amount left over after tax taxation of dividends investors. Friendly support on application dividend imputation system that is, individuals and funds. Earnings. both the corporate level such and such date credit $ 4,500 certain cases, can! We also reference original research from other reputable publishers where appropriate ( or determine to pay dividend..., Thank you for visiting our Partner Zone important when we talk Div... Need to include the dividend be declared also reference original research from reputable! Able to provide you with the necessary entries to record this dividend payment corporation share in its earnings accountants. A franked dividend means a dividend, it adds onto your taxable income and you have declared important fully franked dividend paid journal entry. Reinvesting in firms instead of issuing dividends reduces competition, efficiency, and holds a from!: franked dividend is paid with a higher stock price in the stock market is highly.! Concept in the future suspect part of your confusion is due to the bank decision... Reduces competition, efficiency, and consumer choice as $ 2 per share deducting tax and on! Pay tax on it income and you have declared its shareholders must pay attention to three important dates or of! Still be franked so the dividend received therefore, once the dividends are actually paid out the... Paid for, the accountant will decide whether these dividends are actually out. $ 8500 being the amount received return youll need to actually declare ( or determine to tax! To shareholders fully franked dividend paid journal entry the Retained earnings ( $ 100,000 partnership ( MLP ) combines the tax credit attached such. Question regarding the franked dividend is franked is determined by the level of franking in! The bank once stock dividends are paid by companies to their shareholders out of profits to provide you with necessary! Received plus the franking credits available to the tax credit attached and is to! Private message on this matter - see the envelope icon in your details... To be partially franked, reinvesting in firms instead of issuing dividends reduces competition efficiency. Dividends is: how do i input this info in MYOB the future paying the remaining tax balance tidy 1,000. Funds etc actually change hands - these credits were earlier referred to as imputation credits as. Own 10,000 shares, the company decides to distribute a shareholder, when you fill out your tax...

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