Best of luck on the final UFE

Maybe it’s come too quickly or taken forever to get here for you, but here we are – the final UFE begins on June 2nd. No doubt, you’re very nervous about it but I hope you’ve taken the last weekend off and that you are keeping rested on Monday (only a half-day of light studying/writing allowed!)

Thank you to all those that have come by UFE Blog and found it useful or helpful in some way and I want to wish each and every one of you GOOD LUCK writing the UFE over the next three days. I’ll give you my last pieces of advice that I repeat every year.

1. Don’t talk about the UFE with anyone after Day 1 or Day 2. No good can come of it.

2. You will probably feel like you didn’t do so well after one, two or all three days. Don’t let up one bit if you feel that way. Give it 110% each and every day. No single day will guarantee you a pass nor a failure, this is a marathon.

With that – Good luck!


  1. All the best to ALL UFE writers for this week!
    You’ve worked hard! One of the keys to the exam is to know you have the confidence and abilities to pass the exam – stay focussed, calm and collective.. the next thing you know it will be done!

    Best of luck!


  2. Could we have a UFE send off? Maybe an article on the history of the UFE?

  3. The exam proctor thought I was talking during the UFE and came and wrote down my candidate number is anything going to happen… a lot of other people were getting there numbers taken down

  4. just to clarify it was after the exam was over

  5. Did you guys think that tax wages and gst thing on day 3 case 3 about the circus was a primary indicator? Or was it secondary?

    • I do not think that was a primary indicator, it was so small. I went through this only because I new how it works. They tested taxes on the first day + day 3 case 1.

  6. Woho! I still attempted the GST and T4 bit on the last case. Tax had been tested on the first day and on Paper 3 case 1. I screwed up on the death of a tax payer and the will stuff so I felt the need to hit that indicator

  7. Ooops to answer your question No! I dont think there were any secondary indicators throughout the three days. Also, Day 2 was super hard. I thought the Comp was doable although I ran out of time and couldnt make an overall conclusion.Doomed.

  8. For all of you who feel like you failed that’s normal; I was convinced I failed because of the comp and ended up passing the 2014 UFE. Try and keep busy until marks day.

    • I agree with Jason. I felt I failed as well but managed to pull through. I beat myself up for one error I did last year, but you’ll be surprised you don’t need to be perfect to pass πŸ™‚

      Good luck to everyone!

  9. I thought the T4/HST for the circus case was a secondary. I touched on in for 2 min, hope that was the right thing to do.

  10. What made u think it was secondary? It was an explicit required, and given that the GST/HST filing deadline was coming up soon, missing it would incur significant late penalties and interest. Therefore, it felt mission critical. I thought comp had a secondary to discuss tax implications from the transactions but not really sure since there was no explicit required by client’s objective was to minimize taxes.

  11. the tax on multi 3 wasn’t secondary…the reason being there were only 2 other tax indicators (on the comp and the will…though there may have been 2 tax indicators multi 1)..atleast 3/4 tax primary indicators for a ufe

    • Welp… there goes my gold medal πŸ˜‰

      I didn’t see a secondary anywhere else in the exam. And for tax indicators, thought there was 2 in D3Q1 + 1 in the Comp.

      Had a (hopefully) solid PQ though to offset that NC I guess.

      Best of luck all in a couple months!

      • I think calculating after tax proceeds from estate and recommended tax min strategies for will was one…i think the second part on suggested ammendments to the will was GSRM

  12. tax on multi 3 was secondary, as PQ was more important/mission critical

  13. It was secondary — it wasn’t directly asked although there was plenty of time to do it

  14. lol, i just blamed all the shit on Dave ( his brother). Yup , Day3Q1 had two tax indicators. The death of a tax payer was prolly one and all those different type of dispositions was second.Good thing I went over the 2013 tax case which has a similar tax issue to the one on the 2015 comp.

  15. Just to clarify – was the GST Filing/”What components go into an employees T4″ on Day 3’s Case 3 (Circus) a secondary (tax) indicator?

    The wording in the case suggested that it would be a secondary indicator as there was “plenty” of time..

    The PQ indicator seemed more mission critical, as such, I discussed this OVER the “secondary”

    • I don’t think the case actually said there was “plenty” of time, but I think u are right because filing deadline is June 15th, which is a long time from the current date. I think the case was dated around October. Fml

  16. Well people are saying it was secondary since it was not a direct required /request from Ryan ( the bookkeeper). Who knows!

    The funding available to Jeremy and Joanne had to be calculated net of tax( comp). the sale of the house ( principle residence), the investments, the rrsp, the resp, mums condo etc.

    • That tax indicator on the comp felt too easy/more like a finance indicator. Just seemed like u needed to apply the personal tax rate against the proceeds of disposition on each asset and then deduct purchases Joann was making, to get the after-tax funds available to her. I thought talking about th taxation of each asset to be irrelevant because Joann is only concerned about after tax proceeds, and whether there are capital gains or losses make no difference because they have no impact on cash flow. That is kind of why I thought the taxation of the actual assets was secondary.

  17. what were the finance indicators? I feel like it was no where. I felt like all 3 days were really heavy on pmr and assurance.

    Was day 2 case 3 review procedures? It just came to me now i think it said bank required review procedures… so nervous :S

    • No, day 2 case 2 was a review engagement but there was no required to give procedures. Like u, I have a tendency to misread and give audit procedures when it is a review, so don’t fret; I’m sure u did great.

      • Oh thank God, because it just hit me and I started stressing thinking I gave audit for review and I was feeling happy about that case because I gave lot of procedures but missed out on PQ because had not ime :(. I just needed 3 more min to put pq but ran out of time, I fully knew what to write too

  18. Were we supposed to recalculate the cost per runner for D3 Q2? Was this a breakeven price point calculation? The required was not really explicit, so I wonder if it was PQ or MDM.

  19. Ugh, I think it was a similar calculation as the MMB case, but I didn’t have time to plan it properly (figure out which costs would translate to per runner since some costs were per bottle, per station, etc — I suppose we had to figure out or assume how many bottles per runner, how many stations allocated to each runner, etc. to come up with meaningful comparison). NC for me…

  20. It was MDM. ( relevant costing). I got something like $40-45/ 5km race. I think we had to allocate the costs appropriately ( 5km race was only 1 hour while the marathon was 6 hours)

    • Yep exactly , and the 5km used 1 water station whereas the 42k used 8 of the water stations. They also told you the increase in participants they expected ie the 42km would double and the 5km would increase by 10 percent for the current year. I ended up with different numbers though for what to charge for each.

      • I ended up with their costs being higher than what they were charging, so I then gave some recommendations on how to increase revenues further and decrease costs on a per runner basis. I wonder if that could have been PQ or maybe just the qualitative discussion around the calculation.

    • I got around $48, so almost the same. But this thing took time. I saved couple minutes on the will case, since I did lots of deceased tax payers and new how it works.

  21. I thought there had to be 3 tax indicators throughout the 3 days, I only talked about tax on the comp and on day 3-1

  22. How did people feel about the comp?

    • Terrible. Tax indicator was subtle. Calculation of occupancy rate wasn’t straightforward because people could have interpreted it different ways. I had no idea what the maximum number of occupants could have been. NC again…

  23. Ha! I found day 2 to be super time constrained. I felt Day 3 had a few non directed indicators and time wasnt too big of an issue. As for the comp, I did the cash flow right at the end. The family rooms and the suites had a higher occupancy rate compared to the standard rooms ( 48%) so I suggested that the 5 extra rooms be family rooms. I also recommended that they convert the upstairs ( private residence) into family rooms and suites. I also felt cash flow wasnt a problem because the government was financing the expansion.

  24. Day 3-III, they asked for ways to automate the controls, did anyone give recommendations to the manual control weaknesses too?

  25. I know I have 5 NCs for sure, do you think there is still a chance that I may still pass? What would be the likelihood realistically?

  26. Does anyone know how many NCs on avg passing candidates have over the three days of the UFE?

  27. does anyone know what happens if we are unsuccessful in the 2015 ufe? do we transition to the 2016 3 day CFE? or do we have to do the capstone 1 and 2 modules?

  28. If unsuccessful at the ufe, we would have to do the capstone 1- 8 weeks of group work and assignments then a presentation to the board on the case, capstone 2- 8 more weeks of group work and another presentation, then the final CFE, 3 day exam with your chosen competencies- I think pmr, assurance and tax are mandatory and we choose one more. If we fail the CFE, you have one more go at it, then would have to go back to capstone 1 again and do it from there. I’m pretty sure that’s how it works and it makes me sick thinking about it. Let’s hope we all pass ;(

  29. Mate Capstone 1 starts in August and CFE is in September so how can each module be 8 weeks long?You can attempt the CFE three times. Where do you get your info from? Stop making up stuff.

    • Hi anon, seems like u don’t know – so why would u tell me that I’m making stuff up – did u look it up ? Below is a link from the CPA website on how it works.

      • And the way it works for transitioning is you again get 4 tries at Cfe- from what I read – it’s a perk we might get if unsuccesful- not just 3, but if fail the CFE u have to do the capstone- which is a case that u need to incorporate in the final CFE. I rather it be your way- way easier, but that is not the case. But I read all of my stuff – and talk to people out west – sent u the link above – as well I talk to people writing it now. It’s a lot more work and it sucks

        • cpa/ca candidate

          hey so are you saying that if we fail the ufe, we can transition straight to the cfe (without doing capstones)…. and then only if we fail cfe then we do the capstones?


  30. Also, you are supposed to work fulltime during the capstone modules. Much like how the system is in the western provinces. about 20 hours need to be devoted to cases etc during this time. Then you get 3-4 weeks off for the CFE.

  31. The UFE 2015 was weird. The first day had us preparing so many exhibits, The second day i felt required so much writing and third day was filled with non directed indicators. ughh.

  32. cpa exp requirement

    if u pass UFE and merge into cpa exp requirement then would you just get CPA or both CA, CPA letters?

    • CPA Ontario told me that as long as the Staff Training program is complete, I passed the UFE and my experience is done by 2019, I should get both CPA, CA.

  33. How many NC’s does everyone feel they have over the 3 days of the ufe?

  34. Lol, i can think of 5 atleast.

  35. That’s how I feel as well, atleast five for sure.

  36. 5-6 I’m thinking.

  37. What you might think is a NC might actually not be, it’s all relative to how everyone else does. If everyone writes the same amount for what you considered to be an “NC” then you might do better than what you thought, no need to stress !

  38. 4 for sure for sure – 1 in assurance but there was plenty of that. I’m terrified about mdm just hoping I hit enough mdm in the exam. My fear ;( wahhhh. I’m honestly not sure what’s worse – studying or waiting lol I’m starting to get grey hair.

  39. How is everyone keeping “sane”/non-stressed during this waiting period??
    Being back at work isn’t helping?

  40. For the variance analysis, I didn’t realize until after the exam that they asked for analysis on items with vriance over 10%…did everyone catch this? The three itens I analyzed had less then 10% variance. Did everyone pick items with over 10% variance?

  41. Didn’t he ask to help out the bookkeeper about what the auditors will need or something like that?

  42. Yes,that was an assurance indicator but a variance analysis was also asked apart from that. Did u do analyze variances over 10%?

    • They asked for a variance analysis for any items with a variance greater than 10% and there was a list of other documents where they wanted you to explain what other documents in relation to those would be needed and the purpose for them.

  43. So did u only pick items with 10% variance?

    • Yes exactly , I think there was only around 4 or so I can’t remember exactly.

    • I selected 4 variances, wrote a sentence each, I think one changed as a result of accounting changes then selected 3 documents, stated why the auditors will need them and how to get them.

  44. Ic, thats good. On day two multi 1, for acctg issues do u guys remember if acctg issues was an indicator? They asked things like eps, disclosure requirements etc…which acctg issues did u address if there was a pmr indicator?

  45. That’s good, I only addressed one issue because of time which is an nc.

    • I don’t know if I discussed the issues in sufficient depth though. The multis are so time-crunched. How many C’s do we need to pass level 2 for PMR? 3?

    • From the past UFE guides, if you identify accounting issues, it’s at least a RC.

      Sigh…I know I screwed up on a few areas of the exam and it’s hard not to think about it.

  46. Yup I definitely failed PMR.

  47. I viewed that EPS and going public stuff as a secondary as we were the auditors and going public was to take place on the future. Maybe I’m wrong

    Does anyone remember what day 1 exam 3 was about again?

    • Sorry, I think EPS is PMR, thus, cannot be secondary.

    • For day 2 exam 3 it was that Float company where they asked you to talk about accounting issues for finishing up the audit and procedures, and how the new mgmt team was manipulating the numbers by choosing accounting policies to increase revenues for the current year (you had to analyze the warranty and then the promotion where they could return the products whereas before they never allowed returns).

      • I do not think there was any talk about management. There was no talk of a bonus or incentive for management to increase sales in the case.

        • Yes, the consignment sales on the model boats, but I did not see the that to inflating sales, or any other big picture issue.

      • Unless there is a case fact like “bonus to the managers” in the small text then its just an accounting error, which is what we were addressing.

  48. One of the people who worked there talked about how the new CEO was doing such an amazing job for the company and making good changes, and they gave you their financials so they had the extended returns policy which basically increased sales but their a/r turnover ratio of days collected went up so potential collectibility issues. For the warranty they said it would also increase sales since they wouldn’t have to pay a warranty until customers requested but they never accrued for the warranty expenses so it decreased expenses and increased sales

  49. On the day 2 multi with eps and revaluation and segment disclosures. Did everyone do pmr acctg issues? If so which acctg issues did u do?

    • EPS, Revaluation method, new revenue where they would buy jewellery and sell it as opposed to on consignment, and note disclosure based on country operations

  50. Thats good, I only did revaluation due to lack of time. Did you guys miss any indicators other than PQs?

  51. What PMR did you guys talk about on the comp.

    • No idea…could not find many issues πŸ™

    • Bombed the comp for sure….just buckled under pressure…info was all over the place

      • It’s ok !! If u felt that way many people did !! I didn’t do so well either- my time management was way off.

    • They had the fryer lease, then the promotion if they prepaid they would get free passes to the aquarium and they recognized the prepayment upfront, and the loan they made to the website developer-they expensed but it might have been a financial asset or something else and not marketing expense?…

  52. Did anyone talk about rev rec around the rooms and passes to the aquarium?

  53. Did anyone see the rev rec issue on Case 3 Day 4. I thought it was secondary so i skipped it.

  54. Oh you meant on day 2,

    I saw that issue too, it seemed somewhat important but I skipped it as well – no big deal

  55. How did everyone do on the comp?

  56. What about the non-comps?

  57. You have to “download CA UFE 2015 Guide” and on page-08 of the guide links are provided for UFE 2015 papers as sample Uniform Evaluation.

  58. I believe I did worst on the non-comps on the second day. Day 2 multi 3, did not realize we had use IFRS even though it was a private company for PMR acctg issues. Also, missed PQ on Day 2 multi 2.

  59. yoyo honey singh

    I am getting the chills just about now!!! Its my third time writing the UFE and i have the same feeling when i wrote the 1st one….just dont get it….lol

  60. I’m getting nervous too … It’s my first time – but I do not want to do the new process ;( so I pray it all went good- very scared

  61. Fingers crossed……..

  62. I passed on my third attempt but come back to the site every now and then. Best of luck everyone ; was convinced I failed on my third attempt and ended up passing

    • OMG!!! i am in your boat man, i dont know even after writing it for the 3rd time i feel like i failed. I seriously dont get it. Theres never the right feeling!!!

    • What made u feel u failed the third time you wrote? How many indicators did you think u missed in total? Total nc/na?

      • Uhmm…totally butchered comp…just was all over the place and became rattled…so at least a few NC/NA’s there and then day 2 and 3…sure another few….so lets say 7 NC/NA’s over the 3 days

      • On the comp on the 2014 UFE I didn’t address the PQ and really botched two or three other indicators. Still ended up passing. The first two attempts I actully thought I passed and was convinced I failed this time so you really have no idea until marks day

  63. Can someone let me know all the PQ thru the three days?

    • 1 on the comp……2 indicators on day 2….none in day 3

      • Day three, last case with the brother (I think) of the owner that was doing all this offside stuff to reduce costs to max his bonus..maybe? I was running out of time at the end and wrote junk, really sloppy.

  64. I don’t remember the ufe anymore to be able to help you with the PQs.

  65. Yeah, can’t recall any parts anymore neither

  66. when do the honor roll comes out !!!!! I think i am gonna make the honour roll ……LMFAO

  67. I think that still do….
    But I just wanna pass – forget the honor roll lol

    • We all should hope for the best. Whatever be the result it would be blessing for us.

      • ontario’s website says that there will be an honour roll / medalist; i wonder if they have already started contacting people; well it’s definitely not me, just hope they pass just a high % this time around

      • ontario’s website says that there will be an honour roll / medalist but it says november 28. is it just a typo or are they trolling? i wonder if they have already started contacting people; well it’s definitely not me, just hope they pass just a high % this time around.

  68. Yikes getting close and getting worried πŸ™

  69. Does anyone know when the honor roll and gold medalists will be informed? I have heard 5 days in advance but that was just hearsay.

    • Did anyone talk about the subsequent event on day three last case? the trailer that burnt

      • Was it a trialer that burnt down or a machine that could no longer be used cause something happened to it? Or were those two seprate things?

        • It was the trailer that burned down; but there was no value associated with it. So not a PMR question, but more of an input into that the fact that David the circus manager was focused on costs and his bonus instead of managing the circus

          • I think there were a bunch of issues that fed into that fact but I recalculated the expenses with all the changes (based on pmr discussions, such as a write down of a trailer (I think)) to show how he is manipulating the expenses to get his bonus at any cost.

  70. One of the exam evaluators just confirmed to me that there was a 69% pass rate. This would be the lowest pass rate in years. The board evaluators were very displeased with this year’s candidates.

    Best of luck!

    • Someone said same thing last year….at this point just gotta wait for the results and hope for the best…if not life will go on

  71. well afterall, this final exam is for the repeating writers.

    • Out of ~550 writers that’s 170 who failed. Yikes! πŸ™

      • whaaatt…where did you hear that ? lol …. i think they will start calling honour roll this week, so today or monday the latest, i think they call a week before….its my 3rd time writing and i am shitting my pants !!!

        • UFE2015 – I am pretty sure UFE markers have no idea what the pass rates are and what the board of evaluators is thinking prior to releasing the official UFE Report. Therefore curious as to why someone like you would come on here and try to discourage/demean people. You don’t sound like you are a writer waiting on results, so what exactly are you doing on this site? Pretty sad….

        • Honestly, I do not believe, that there will an honor list this time around. We all failed some of the exams and ended up in the last UFE. I think for honor list it should be from the first attempt all exams?

      • They cut out lot of people. In November final SOA they did not many people though. No surprise there.

  72. I am sure everyone tried their best. No sense worrying now as the evaluators are immune to your telepathic anxiety waves. One year is not the end of the world. Many great people had multiple setbacks.

  73. I’m pretty certain that even the UFE markers aren’t privy to the pass rate as they no longer publish it. Having said that, keep your chin up and try not to think about it for the next week. Good luck to all!

  74. With one week left to go, I want to wish best of luck to all 2015 UFE writers. There is lots of anxiety in anticipation of the results. Remember it’s been out of your hands since the first week of June.

    Here’s a post I had written back in 2013 in anticipation of results week (still applies): 3 DOs and 3 DON’Ts for results week:

    • Dammit!!! didnt make the honor roll…….Did you guys get it or know someone who got it ……..I guess i just want to pass now.

      I think i will come to this website every single day until the UFE results are released…..because as of this point i cant do anything productive and UFE is all over my mind !!!! lol

  75. I think honour roll gets emails Wednesday so Yoyo, you might have a chance still. Unless I have the wrong information? Nways, hoping to just at least pass!

  76. I know it is too late to think about this, but I have been wondering if anyone recommended that the couple in Comp 1 should have asked for a market based valuation approach instead of EBITDA multiple for acquisition of the hotel?

    • LMFAO…..seriously?

    • No but you are right. ….I dont remember exactly but i think the there was some issue with the EBITDA ….. i remember adressing the issue but i dont think i suggested market approach, i just suggested some next level approach bro…..Like crazy adjustments and then just gave up cause time was up and then just concluded ……lol

      • Did anyone talk about that fact that the statements were not audited, I’m going based on memory so I could be

        • I think they had asked us to provide some due dilligence procedures so I talked about the non audited statements in there I believe.

          • yea they were unaudited…..but i kinda ran out of time when writing due diligence procedures…. i still got 3 – 4 down but i should have wrote more πŸ™

    • I think the comp was really weird becasue in the past years they asked us to balance our response with writing and quants but this years comp had approx 7 – 9 quants which i think is excessive and i think thats what threw off alot of people because alot of ppl were thinking “if they should attempt the quant or not because of the time constraint” the trick was that you had to attempt all the quants?? Now the problem was how do you balance your appraoch, you cant just make a quant and move on, so then the question was how much do i write….it was not very well balanced…well atleast for me. But i guess that was the trick right?

      • No worries, didnt intend to screw up anyone’s sleep; just a thought I had going on for a while, but never got to it.
        I think the Comp was way weirder coz of the spread of issues… I think it was safe to say that the recommendation from my side was that couple was rushing into the decision; it didnt make financial or operating sense and could be revisited once the doctor retired and the son was taken care of…

        …come to think of it, this will be over on Friday..but, if you end up on the other side…not sure, if anyone knows, the role luck played in their success or failure..

    • Yes Thru, I believe it was correct to suggest an alternative valuation other than the 5 x EBITDA which wasn’t good for the client in this case because there was some significant one-time revenue that would not be recurring ($300K or $500K or something like that for the commercial shoot to bring tourism to the province). If you didn’t normalize this (along with a couple of other things) the client would be overpaying for the B&B. Either way, no need to worry about the details at this point, we all can think of things we could have done better….just hopefully we did enough! Best of luck everybody!

      • Yea, thats what i did…its funny i think i got approx the same numbers as you did!! lol …..yessss….atleast 2 ppl are in agreement …

  77. Dear thinking about exam day and your performance will only add stress and anxiety for no reason. Result is finalized and only has to be released, thats it. So dont waste your energy Just plan how to celebrate your success….

  78. Whatever be the result but remember that β€œLife is like riding a bicycle. To keep your balance you must keep moving.” Albert Einstein.

  79. Quebec UFE writers will (as always) get their results first. Honor roll seems to be published on the 28th only

    2015 UFE RESULTS

    Secure site reserved for 2015 UFE candidates: online at 7:00 p.m. on Thursday, August 27, 2015

    Honour Roll: available on Friday, August 28, 2015

    List of successful UFE candidates: available on Friday, August 28, 2015

  80. goodluck everybody! the long wait is over soon

  81. The last hours waiting is making today so long. but at least no more hanging around. In either way, we can move on soon.

  82. I agree Sam. I plan to go on a 3 hour run tomorrow morning before results are released.

  83. Yeahhhh my partner told me i pass they’ve known the results for a week now.

    • Congratulations!, do they have the entire list?

    • Okay, I’ver never heard of this before, but Congrats. As far as I knew the partners find out the result the morning of the 28th.

      • Yea i dont think they tell u a week before. i think its 2 hours before the actual result. May be week before if you are honour roll….but i am sure honour roll ppl dont use this site ……..this site is only used as a sense of desperation and belonging….lol

        • I know for a fact that partners are allowed to disclose this information only 30 minutes before the results are being released. Unless things have changed for this Ufe, the partners find out results on the same day as writers, just few hours earlier. Before they can access the results, the have to agree to the terms and conditions, which includes non disclosure until a certain period. So in any case, good luck everyone tomorrow! Remember that this is just an exam, life will go on regardless of the outcome! A lot of successful people failed numerous times, but they always chose to get up and fight. Passing or failing doesn’t make you better or worse than anybody else. Life is a journey, enjoy the ride!

  84. Ok i can officially not work now….tomorrow is taking over me lol

  85. well Quebec candidates will know their results by tonight.

  86. What about the note that we can see the results tonight at 7:00 pm or it is only for Quebec?

  87. Yikes! Can’t stop checking this page and settling down.

  88. pased!!! This site really kept me going

  89. Western canada released their results already.

  90. Did not pass.. at a loss for what to do now. What the heck is modules and CFE??

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  1. 1. Use a name or alias. I understand wanting to keep your name personal, so make something clever up and stick to it. We can't tell each other apart if everybody is "Anon".
  2. 2. Remember the point. This is a community to discuss, debate and assist each other to pass the CFE or discuss other CPA things. Let's act like we're all the intelligent professionals that we are supposed to be.
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  4. 4. Don't be obnoxious. You should be proud if you are the next honour roll writer or work for a prestigious firm but don't be obnoxious by using it to feel better than others.


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