→ What we donate to the pension fund. What reports are submitted to the pension fund?

What we donate to the pension fund. What reports are submitted to the pension fund?

Employers are required to pay monthly contributions for insurance oncheck Pension Fund. They must also provide reporting to the Pension Fund on such contributions, as well as information about personalized accounting for each subordinate. What form should the report take? What is the procedure for its provision provided by law? More on this later.

Who needs to report to?

All employers who pay employees wages or other types of remuneration are required to report.

Reporting to the Pension Fund is required to be submitted to:

  1. Individual entrepreneurs.
  2. Organizations.

In this case, the number of subordinates does not matter. Even in the case when there is only one employee on staff, with whom an employment contract or a civil law agreement has been signed, which contains clauses on insurance.

To report, the policyholder must register with. There is no need to provide this data for entrepreneurs who do not have employees.

Important! The government has eliminated the need to submit reports for the self-employed category of the population. We are talking about lawyers, notaries, individual entrepreneurs who have no subordinates, etc.

What is the procedure for submitting reports?

The government has developed several forms of documents that are used to transmit information about their subordinates to the Pension Fund of Russia. The legislator requires that data be provided within a certain time frame.

The following forms are provided for this purpose:

  1. Form RSV-1, which is used for quarterly reports on insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation;
  2. Form RSV-2, according to which heads of farms and peasant households are required to produce reports;
  3. Form SZV-M, which is intended for monthly reporting for each hired citizen.
Advice! Employers have the opportunity to upload all forms from the official website of the Pension Fund. Documents are provided to users free of charge.

The completed forms must be submitted within the time limits specified by law. Otherwise, the policyholder will be subject to penalties.

Which reporting form to use

Since 2014, employers are required to submit reports for each of their employees using a single reporting form. If we compare the old and new reporting forms, the second has the following advantages:

  • the amount of information provided has been reduced;
  • Inconsistencies between information on insurance contributions provided by the employer, as well as information on personalized accounting, are not allowed.

The new form contains all the data on the transfer of contributions, but the savings and insurance parts are not highlighted.

The second section of the document contains a new subsection No. 4. It requires you to enter data on the transfer of contributions at additional tariffs, which depend on the results of the assessment of working conditions.

Attention! The assessment of working conditions, starting from 2014, is carried out once a year. Until this time, it is necessary to take into account the certification results of jobs.

The document does not need to include the amount of paid contributions in individual information.

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Monthly reporting form for 2019


A new reporting form came into effect in April last year.

According to this document, the policyholder must submit reports about his hired person with whom he entered into an employment agreement. Citizens also need to be noted:

  • who were on probation;
  • who worked part-time;
  • who were on maternity leave;
  • who were fired but worked for a certain time during the reporting month.

The new reporting form includes the following information about the insured citizen:

  1. Full name of the person.
  2. TIN (if available).
Important! Policyholders are required not only to be aware of the need to submit such a document, but also to strictly adhere to the procedure for submitting it.

When should reports be submitted?


Employers are required to submit completed report forms to the territorial bodies of the Pension Fund every quarter, that is, 4 times a year.

The report must be submitted to the authority by the 15th day of the second calendar month following the reporting period. This period is provided for those employers who send reports in paper form.

Attention! Policyholders also have the opportunity to draw up an electronic form of the document. Its transfer to the Pension Fund is carried out before the 20th day of the second month following the reporting period.

In addition, if the employer has more than 25 employees, then the electronic form must be certified with an electronic signature.

When submitting reports, you should take into account holidays and weekends, which are provided for by domestic legislation. If the last day of delivery falls on such a holiday and day off, then the last date of delivery is the next working day.

In 2018, the last day to submit a paper form was:

  1. 15.02.2018;
  2. 15.05.2018;
  3. 15.08.2018;
  4. 15.11.2018.

The transfer of the electronic version of the reporting should have been carried out before:

  1. 20.02.2018;
  2. 20.05.2018;
  3. 22.08.2018;
  4. 21.11.2018.
Important! Information on the new form must be submitted every month, before the 10th day of the next calendar month.

In 2019, the deadlines for submitting reports in the SZV-M form are:

  • for December 2018 January 15, 2019;
  • January - February 15, 2019;
  • February - March 15, 2019;
  • March - April 15, 2019;
  • April - May 15, 2019;
  • May - June 17, 2019;
  • June - July 15, 2019;
  • July - August 15, 2019;
  • August - September 16, 2019;
  • September - October 15, 2019;
  • October - November 15, 2019;
  • November - December 16, 2019;
  • for December 2019 - January 15, 2020

Employers provide information about the insurance experience of insured persons once a year, based on the results of the reporting period (year). Reporting is transferred to the Pension Fund of Russia no later than March 1 of the year following the reporting year.

When deregistering, the organization must submit information about the insurance experience of the insured persons to the Pension Fund of Russia no later than the day of submission of documents for state registration in the Unified State Register of Individual Entrepreneurs/Unified State Register of Legal Entities.

ATTENTION! If the number of employees is 25 people or more, reporting must be submitted in electronic format with an enhanced qualified electronic signature.

IMPORTANT! Programs for preparing and checking reports are freely available on the PFR website, which significantly facilitate the process of preparing and submitting reports.

Penalties


Art. 19 and 20 of Law No. 212 of July 24, 2009 state that funds can be recovered from payers’ accounts in case of complete or partial non-payment within the period specified by law.

Attention! Finances must be withdrawn from the account in domestic currency. However, in cases where there are insufficient funds in a ruble account, it is allowed to withdraw money from foreign currency accounts. In this case, an amount is collected that is equivalent to the amount of debt in rubles.

If information about the hired person is transmitted after the 10th or such data is false or incomplete, then the employer will face penalties. The fine is 500 rubles for each hired person.

A fine is issued to the policyholder in the following cases:

  1. information about employees was provided late;
  2. reports were not submitted to the territorial body of the Pension Fund within the time limits established by law;
  3. a typo or error was found in the information provided;
  4. the employer provided incomplete information about hired employees;
  5. provided the information is unreliable.
Important! The employer receives a decision that he needs to pay a fine within 6 days after it is issued. Download for viewing and printing:

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Since 2017, the procedure for submitting reports to the Pension Fund has been changed and optimized. We will consider below what reports employers must submit to the Pension Fund in 2018.

What changed?

Let us recall that Federal Law No. 212-FZ dated July 24, 2009 was repealed on January 1, 2017, and the main regulatory act regulating the payment of insurance premiums and reporting on them is now the Tax Code of the Russian Federation, in particular, Chapter 34 of this law . With the redistribution of the area of ​​responsibility, the rights to administer insurance payments have been transferred to the Federal Tax Service since January 2017.

In connection with the transfer of powers, employers are exempt from the need to provide the RSV-1 report to the Pension Fund. Instead, a quarterly calculation of insurance premiums for the reporting period is submitted to the Federal Tax Service (approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551).

Reports to the Pension Fund: types, procedure and deadlines for filing, fines

Reporting to the Pension Fund in 2018 is divided into four types - these are reports provided:

  • monthly;
  • quarterly;
  • once a year;
  • at the request of the Pension Fund or in connection with a specific need.

For each type of reporting, deadlines for submission are regulated. Violation of deadlines, as well as submission of false or incomplete information, entails the imposition of fines on responsible persons and officials. Pension Fund fines have their own peculiarity - they are calculated depending on the number of insured persons. The penalty amount is calculated based on 500 rubles for each insured employee (Article 17 of the law on persuance accounting dated April 1, 1996 No. 27-FZ).

Monthly reporting

The monthly type of reporting to the Pension Fund includes information in the SZV-M form, including data on the insured persons: their full name, SNILS numbers and TIN (approved by Resolution of the Pension Fund Board dated February 1, 2016 No. 83p).

There have been no changes in the form and content of this report form, but the deadline for its submission was adjusted in 2017. The generated report must be submitted no later than the 15th day of each month following the reporting month. This requirement is established by paragraph 2.2 of Art. 11 of the Law on personalized accounting No. 27-FZ.

Quarterly reporting

The reporting that the employer submits to the Pension Fund on a quarterly basis is form DSV-3 (approved by Resolution of the Pension Fund Board of June 9, 2016 No. 482p).

This is a register of insured persons for whom additional insurance contributions are transferred to the funded part of the pension. His employer is obliged to hand over only if in the reporting period the contributions provided for by the provisions of Law No. 56-FZ of April 30, 2008 were paid. The deadline for its submission is no later than the 20th day of the month following the reporting quarter. That is, this reporting is not for everyone.

Annual reporting

The updated legislation obliges the employee to submit a new type of reporting - in the form SZV-STAZH. In 2018, this report was presented by policyholders for the first time. Previously, the employer reflected the data indicated in this form as part of the RSV-1 report, but now they are displayed in a separate type of report, for which the Pension Fund, by Resolution No. 3p of January 11, 2017, approved a separate form of the form.

The new report reflects the basic information on the insurance experience of the enterprise’s employees, and must be submitted by the policyholder no later than March 1 of the year following the reporting year.

However, in two cases this information must be submitted before the end of the reporting period:

  • when assigning a pension to the insured person, it is provided to the Pension Fund within 3 calendar days from the moment the employee contacts the employer;
  • in case of reorganization or complete liquidation of an enterprise - within a month after the separation or liquidation balance sheet is approved, but no later than the date indicated in the act of transferring the relevant documents to the Federal Tax Service inspectorate.

The policyholder is obliged to hand over the completed SZV-STAZH to the employee (clause 4 of Article 11 of Law No. 27-FZ):

  • on the day of expiration of the employment contract (dismissal),
  • upon personal written request - at the request of an employee who continues to work at the enterprise, a completed and stamped report is issued no later than 5 working days from the date of application.

One-time submitted documents

The one-time group includes a number of documents submitted to the Pension Fund when a specific need arises. These include, in particular:

  • form ADV-1 (questionnaire of the insured person) - drawn up if an employee is hired with an incomplete package of documents required for employment (without SNILS);
  • form ADV-2 (application for replacement of SNILS) - drawn up when the personal data of the insured person changes (change of full name, etc.);
  • form ADV-3 (application for issuance of a duplicate SNILS) - drawn up in case of loss or damage by an employee of an insurance certificate;
  • form SZV-K (information about the employee’s insurance experience as of January 2002) - compiled at the individual request of the Pension Fund of Russia.

Reporting procedure

According to the current procedure, the employer must provide reporting to the Pension Fund in 2018:

  • for up to 24 people inclusive - on paper, choosing a convenient delivery method:
  • by sending a letter through a postal operator (it is recommended to send with a list of attachments and notification of receipt),
  • by personally handing it over to the Pension Fund specialist;
  • with a staff of 25 people or more - by sending an electronic report form through the policyholder’s personal account on the official website of the Pension Fund of Russia.

Violation of the established form for submitting “pension” reports faces a fine of 1,000 rubles (Article 17 of Law No. 27-FZ).

All persons engaged in business activities should know when to submit reports to the Pension Fund. There are a number of forms that remain relevant in 2019.

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Let’s find out what features of their formation need to be taken into account, as well as what regulatory documents regulate this issue.

Reporting is an integral part of the company's activities. And it must be provided in a timely manner to all authorized authorities, one of which is the Russian Pension Fund.

At the same time, each enterprise should know what forms are required by representatives of the regulatory authority. Let’s also consider what new reporting is being submitted to the Pension Fund since 2019, and what the names of the forms used are.

General information

All companies periodically face the need to submit reports, and it can be presented not only by internal documents, but also by external ones.

What is a report to the Pension Fund of Russia? Let's turn to legislative documents for answers.

Basic terms

A report is a document that reflects systematic information. Reporting is a system of indicators that are interconnected.

It characterizes the result of the activity of a company or a component element for specific periods.

Reporting is the final stage of the accounting process, and therefore its components are summary totals.

Reflects data that can be obtained based on the results of reporting periods when processing (grouping, summarizing) accounting information.

Reporting may reflect quantitative and qualitative indicators. The expression of such indicators can be in value or in kind.

The Pension Fund of Russia is the largest enterprise in the Russian Federation that provides socially significant government services to the population.

Why is this necessary?

The Pension Fund submits reports on accrued and paid insurance premiums for the purpose of compulsory pension insurance for employees.

Such documents allow you to keep track of accruals so that pension payments can be calculated in the future.

This also monitors whether insurance premiums are paid on time and correctly.

Normative base

When considering this issue, it is worth taking into account the provisions that are discussed in the following regulatory documents:

  1. In the Federal Law adopted by the Russian Government, which approved a new reporting form.
  2. In Federal Law of April 1, 1996 No. 27-FZ.
  3. B, which approved the budget code.
  4. In (as amended on October 11, 2013).

Features of documents submitted to the Pension Fund

Conducting business activities is not limited solely to the production process, circulation of goods and provision of services.

Entrepreneurs and legal entities are also required to pay taxes, prepare reports and submit them to several authorized bodies, including the Pension Fund.

There are several ways to submit reports to the Pension Fund. Most often they are sent by email or other communication.

If the reporting will be submitted in electronic format, then it is worth obtaining an electronic digital signature.

Always make sure that the documentation has been registered, and then keep records of the receipt of reports. In this case, you will avoid being assessed a fine if a system error occurs. After 4 days the representative

The Pension Fund will inform you that the documents have been accepted. If admission is denied, a revised form will be sent.

Before submitting electronic reports, you should contact the regional office of the Pension Fund of the Russian Federation at the place where the enterprise is registered.

The policyholder needs to sign an agreement with the fund. There are other options for presenting reports. For example, you can go to the Pension Fund with 2 copies of documents.

The forms must bear the stamp and signature of the person who carried out the registration. And another way is to send registered letters by mail.

In such cases, the day of reporting is the day on which the documents are sent. And it doesn’t matter how long the letter took to reach the addressee.

No fines will be imposed. 2 weeks are allotted for correcting reporting after receiving a protocol indicating the presence of errors.

Users of the 1C program will learn about all updates immediately, as it is automatically updated.

When preparing reports, you should adhere to the established rules that are prescribed in the administrative regulations for receiving reports.

The most common reason for refusal to accept reports is the lack of powers of attorney from management for the persons signing the documentation.

When reports are sent via telecommunications channel, the operator checks whether the programs are compatible.

Who submits the reports?

Reporting to the Pension Fund is submitted by all companies, as well as individual entrepreneurs that have at least one employee. If an entrepreneur works independently, he does not need to prepare reports.

If an individual entrepreneur has employees, the entrepreneur is the policyholder, which means he must submit reports according to the general rules.

It is mandatory to maintain personalized records and comply with deadlines for submitting reports to the fund.

The amount can be impressive. If the company employs at least 50 people, the fine will be 25 thousand rubles. The same amount is paid for submitting incomplete or unreliable information.

Fines are collected according to the rules that are prescribed in.

List of provided forms

Reports to the Pension Fund of the Russian Federation can be annual, quarterly and monthly.

Reporting on insurance premiums for a compulsory type of pension (social, medical) insurance consists of the following documents:

Personalized accounting data is presented in the form:

Filling example

When filling out reporting forms, you can rely on such examples. Sample of new reporting to the Pension Fund from 2019 SZV-M:

An example of filling out the RSV-1 form:

Here are also examples of filling out other documents:

Forms can be obtained from the regional branch of the Pension Fund of Russia, although there are many sites where they can be downloaded.

When filling out the form, you should enter data on the personalized account of the insured person and data on accruals and paid insurance premiums.

The form can be divided into 2 parts:

The new forms do not reflect the amounts of transferred contributions. Thanks to this innovation, an accountant can quickly generate reports, since there is no need to distribute and control payments to all insured persons separately.

Section 6 of the form reflects information about the insured person. They enter information about the employee, hours of work, the amount that was paid, as well as the calculation of contributions.

This section is compiled for each employee. In order to correctly reflect all personnel data, it is worth having up-to-date information about each employee.

Need to know:

  • Full name, date of birth of the person, place where the employee is registered;
  • TIN, SNILS;
  • the date the employee was hired;
  • on accruals and funds issued.

It is also worth knowing the details of the company or individual entrepreneur, the amount of the accrued pension contribution.

Even before reporting, they double-check the forms that were submitted for previous periods. If an error is detected, corrective data is provided.

Nuances of submitting reports to the Pension Fund for LLCs in 2019

As mentioned above, an LLC, unlike an individual entrepreneur, is not exempt from the obligation to provide reports to the Pension Fund, regardless of whether the company has employees or not.

But what else should legal entities pay attention to?

At the end of the quarter, all enterprises must submit 2 types of reports on time - on accruals and paid contributions, as well as on personalized accounting.

The Pension Fund branch has several departments, each of which accepts a separate type of reporting.

But, nevertheless, if you do not submit data on the RSV-1 forms, personalized accounting forms may not be accepted from you. This means that first make sure that all reports of the RSV-1 form are submitted.

In the event that no activity was carried out for a certain period, and the DAM-1 reporting is zero, then the zero form for personalized accounting will not have to be submitted.

The reporting provided to the pension fund changes periodically. Additional sections may be added or removed from existing forms.

This means it’s worth keeping an eye on legislative news all the time. At the moment, the above forms are in effect, which must be filled out in accordance with the established rules.

But most importantly, do not miss the deadlines for submitting forms. After all, if you make a mistake, you will not be charged a fine, but if you are late with reporting, you will definitely be punished.

Attention!

  • Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
  • All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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According to the Law of the Russian Federation No. 212-F dated July 24, 2009 of the Russian Federation, all organizations and individual entrepreneurs must submit quarterly financial statements to the Pension Fund of Russia at the place of registration.

Based on the report to the Pension Fund, the correctness of calculation and timely payment of contributions by enterprises and individual entrepreneurs of the Russian Federation is monitored.

The above-mentioned Federal Law of the Russian Federation No. 212-F dated July 24, 2009 also establishes the deadline for submitting quarterly reports, namely until the 15th day of the second month following the reporting month inclusive.

Such a report, generated on the basis of accounting data, can be provided to the Pension Fund either on paper (in person to a representative or by mail) or electronically.

Monthly reporting to the Pension Fund: features

  • For enterprises with 25 or more employees, reporting is provided only in electronic form and in one file (without splitting information), transmitting information via communication channels; Electronic document management uses an electronic digital signature.
  • After transferring the data, you need to clarify whether the report has been received and whether it has been registered with the Pension Fund employees.
  • If the number of employees at the enterprise is 24 people or less, the policyholder prepares reports to the Pension Fund of the Russian Federation at its discretion: either on paper or electronically. If an individual entrepreneur does not hire employees, he does not have to submit reports to the Pension Fund.
  • The convenience of electronically providing information lies in reducing the time for processing data and transmitting reports to the Pension Fund at the place of registration of the enterprise.
  • However, the main advantage of electronic provision of information, in addition to the convenience of filling out forms, is the timing: for example, due to the speed of receiving and processing data, reports to the Pension Fund are provided electronically 5 days later, in contrast to a similar report on paper.
  • Thus, for electronic document management, other deadlines for submitting quarterly reports will be relevant: until the 20th day of the second month following the reporting month, inclusive.

What is the deadline for submitting reports to the Pension Fund?

Since 2014, enterprises have been submitting consolidated quarterly reports to the Pension Fund of the Russian Federation in the form RSV-1 of the Pension Fund of the Russian Federation.

The report requires entering data on the average number of employees of the enterprise and insurance premiums - accrued and paid amounts. Contributions must be calculated based on employee salaries.

Legislatively, on April 1, 2016, a report was introduced to the Pension Fund, which organizations must submit monthly. To fill out the data, use the SZV-M form.

The form requires you to indicate the details of the policyholder, the reporting period and information about the insured employees of the enterprise: insurance number of an individual personal account, full name, taxpayer identification number.

Information is submitted to the Pension Fund by the 10th day of the month following the reporting month. By analogy with quarterly reporting, the method of data transfer (“on paper” or an electronic document) will depend on the number of employees of the enterprise or individual entrepreneur.

Failure to provide and untimely provision of both monthly and quarterly information, unreliable and incorrect provision of information by the policyholder entails penalties.

Submitting annual reports to the Pension Fund of Russia - this will soon be done by thousands of accountants. Have the deadlines changed? Or maybe the forms have been updated? Don't guess - read our article and find out everything.

What reports are submitted directly to the Pension Fund?

Currently there are two sets of reports relating to pension insurance:

  • reporting on contributions submitted to the Federal Tax Service as part of a summary report containing data on accruals to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund (in terms of disability and maternity insurance);
  • reporting on length of service submitted to the Pension Fund.

For the first report, a quarterly filing frequency has been adopted. The report on experience must be submitted only once a year - at the end of the year for which the information is being compiled. The obligation to send a report to the Pension Fund of Russia in the SZV-M form at monthly intervals also remains.

NOTE! Since October 1, 2018, there have been some changes regarding the imposition of fines for reporting to the Pension Fund.

What is reporting on experience and what reports should be submitted to the Pension Fund for the year in connection with it? The report itself, containing information about the length of service, is a completed form of a certain form, which provides for the inclusion of data on the length of service of all individuals who worked for the reporting employer in the reporting year. This report is accompanied by another (also in a prescribed form), reflecting information about the employer submitting the above information and containing an inventory of documents on work experience sent to the Pension Fund. Accordingly, the deadlines for submitting both reports for the year to the Pension Fund coincide.

Reporting on length of service is mandatory if there are employees on staff, even if there is only one employee. That is, it cannot turn out to be zero.

Read about whether the contribution report submitted to the Federal Tax Service can be zero in this material.

The annual report forms are approved by one document - Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p.

ATTENTION! The forms may change in the near future! And starting from 2020, we will submit an additional report to the Pension Fund.

Each of the reports approved by this resolution has its own short name:

  • SZV-STAZH - with information on length of service;
  • EDV-1 - with information about the employer providing information about the length of service.

Forms of both forms are available for download in the publication “What are the differences between the SZV-STAZH and EDV-1 forms?” .

The deadline for submitting annual reports to the Pension Fund of Russia is set at March 1 of the year following the reporting year (Clause 2, Article 11 of the Law “On Individual (Personalized) Accounting...” dated 04/01/1996 No. 27-FZ). It is valid for both annual reports, since they form a single set and are therefore submitted at the same time. Law No. 27-FZ does not provide for postponing the deadline if it coincides with a weekend.

Employers submitting information about the length of service for more than 24 persons must send reports to the fund electronically (Clause 2, Article 8 of Law No. 27-FZ dated April 1, 1996). With a smaller number, it is possible to provide information on paper.

What data is included in the mandatory reports on experience?

For reporting on length of service, there is a legally established list of mandatory information in relation to the persons in respect of whom this information is submitted (Clause 2 of Article 11 of Law No. 27-FZ):

  • FULL NAME.;
  • number assigned to the individual account;
  • period of work in the reporting year;
  • the presence of conditions ensuring a special procedure for calculating length of service or assigning a pension.

This information is reflected in the SZV-STAZH form. In addition, the form implies an indication in it:

  • name, registration number, TIN and KPP of the employer;
  • data on the fact of accrual of contributions for additional tariffs;
  • information about the fact of payment of accrued contributions.

Form EFA-1 supplements the above information with the following data:

  • about the total number of persons in respect of whom information about the length of service is submitted;
  • accrual/payment of contributions for the period in total amounts (with a breakdown of these amounts by type of contributions) and debts for them;
  • existing working conditions that allow early granting of a pension to an employee working in them, and the number of such employees.

How to fill out reporting to the Pension Fund for the year? The rules that must be followed when preparing reports to the Pension Fund for the year are given in Resolution No. 3p, which approved the forms to be filled out.

Results

Since the Pension Fund of Russia has now removed the function of monitoring the calculation and payment of insurance premiums, the corresponding reports are no longer submitted to the fund. However, the need to submit information about experience there remains. Annual information is submitted on a specific form (SZV-STAZH), accompanied by another report (on the EDV-1 form), which supplements the data on the employer submitting the experience report and contains an inventory of documents sent to the fund. The deadline for submitting reports for the year to the Pension Fund of the Russian Federation corresponds to the date of March 1 of the year that occurred after the end of the reporting year.

 

 
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