impairment of investment in subsidiary

In my country, the accounting rule requires that investment in subsidiary and associate if it is accounted in cost of purchase then should be subject to provision of possible reduction in value. On the one hand, IFRS 9 eliminates impairment assessment requirements for investments in equity instruments As such, the remaining available cash of $200k in the subsidiary was returned to the parent company. Hence, impairment losses is although without any cash movement, it can decrease the … Advice and questions welcome. On I disposal of a subsidiary, the difference between net disposal proceeds and carrying amount of the investment is taken to profit or ‘Impairment of assets’, these assets are required to be tested annually for impairment irrespective of indictors of impairment (IAS 36 para 10). So don’t worry about it On the one hand, IFRS 9 eliminates impairment assessment requirements for investments in equity instruments because, as indicated above, they now can only be measured at FVPL or but is a capital gains tax loss recognised for a permanent diminution in value of a subsidiary which hasn't been sold or liquidated? Why not write it down? The standard states that it is acceptable to perform impairment tests at any time in the financial year, provided they are prepared at the same time each year. Available-for-sale financial asset is remeasured to FV, with gain/loss recognised in P&L. Currently, the investment in a subsidiary, either domestic or foreign, must be tested for impairment every tax period. Applicable Standards IFRS 3: Business Combinations IAS 27: Consolidated and Separate Financial Statements IAS 28: Investments in Associates GROUP ACCOUNTING Note that the following applies to international accounting standards (IFRS and IAS). The equity method is accounting for investment when the parent company holds significant influence over the investee but not fully control. how to do this as per IFRS? I could prepare a 5 year discounted cashflow forecast for Entity Y, but if I do I suspect the result will still suggest an impairment. What arguments can be used to challenge the auditors on this? Press question mark to learn the rest of the keyboard shortcuts. x��[_o�8/��G��I(�����n�k�w�>8�kז����~����h��EK�Ù��!sy����a��{wy��/������]���������/���^쫦��J��I�߽}s��%�ey�ܭ޾aI�X�y��"�Fey��m߾ɓ'��o��������o~����x��3UШ�6��כ�2"��f�o�Ӣ��@�B�,WI�g�����"]̊�i��t b�F¸p4��ʜ����ʼ8�mfs���#��D8@�H�ȊW�Tnt�dŠ��c#�RV�����8�� ė�����$���n/��/�����~H��_�S�.��o�f����ms��� If the tax basis of the subsidiary for the parent company exceeds the net asset value of the former, a tax deductible loss can be claimed by the latter. 2. Requirements for PPE Ind AS 36, Impairment of Assets is applied to the individual assets. The formula is: accumulative provision = (total value of share capital – … Recoverable amount of investment in subsidiaries can be applied by a variety of valuation methods. 4 0 obj Dr Revaluation surplus (B/S account) We do make adjustments for impairment in the consolidated financial statements but I’ve never seen an exam question where the value of the investments in subsidiary or associate was asked for. ‘Impairment of assets’, these assets are required to be tested annually for impairment irrespective of indictors of impairment (IAS 36 para 10). This contrasts with old GAAP where mandatory annual testing for goodwill and intangible assets with an estimated useful life of more than 20 years, tangible fixed assets of more than 50 years and on which no depreciation is charged on the grounds of immateriality. At year-end the auditors look at the net assets of Entity Y and see they are only EUR 0.5M, and request that the investment that Entity X has in Entity Y is impaired by EUR 0.5M down to EUR 0.5M (its net asset value). Available-for-sale Financial Asset to Subsidiary. (ii) Impairment of investment in subsidiary companies and recoverability of amount owing by subsidiary companies The Company tests investment in subsidiary companies and amount owing by subsidiary companies for impairment annually in accordance with its accounting policy. (f)ssociated Companies A The investment is an investment in an equity instrument as per IAS 32. Sentence examples similar to impairment of investments in subsidiaries from inspiring English sources. There is a goodwill balance held in relation to Company A acquiring Company B but Company B has a number of other subsidiaries whose net assets/profitability more than support the carrying value of the goodwill balance. stream At 31st December, the subsidiary was in a liquidation process. Investment property is a property held to earn rentals or for capital appreciation or both. Where an impairment loss arises, this brings the debt within scope and the impairment loss or reversal is taxed as if it were a loan relationships matter - S479(2)(c), S481(3)(d) - see CFM41000+. The IFRIC con­sid­ered the comment letters received to the proposed amend­ments to IAS 27 Separate Financial State­ments. The entity subsequently disposes off a part of its investment … In the fact pattern described in the request, the entity preparing separate financial statements: • elects to account for its investments in subsidiaries at cost applying paragraph 10 of IAS 27. The company also announced a non-cash impairment charge of £700m, against the value of investments in subsidiary companies. The goodwill and other net assets in the consolidated financial For 2009’s first quarter and, most likely, for several succeeding quarters, many banks are facing important decisions on the accounting treatment of impaired investments. endobj i) Sales (at this point if you don't already have contracts in place to specify exact amounts of revenue for the next 5 years it's probably not going to fly). %PDF-1.5 investments in subsidiaries, associates, and joint ventures carried at cost; assets carried at revalued amounts under IAS 16 and IAS 38; Key definitions [IAS 36.6] Impairment loss: the amount by which the carrying amount of an asset or cash-generating unit exceeds its recoverable amount 19. Dr Revaluation surplus (B/S account) Terminology FV = Fair value NCI = Non-controlling interest URP = Unrealized profit COGS = Cost of Goods Sold / Cost of Sales… Other procedures are the same as Associate to Subsidiary. The Company has developed certain criteria based on IFRS 140 in making judgements whether a property qualifies as an investment property. Impairment of financial assets. • holds an initial investment in another entity (investee). Impairment describes a permanent reduction in the value of a company's asset, such as a fixed asset or intangible, to below its carrying value. <>>> Those banks must determine if any of their investments in equities, bonds, other debt instruments and in securitizations of those instruments are impaired, and if that impairment is an Other-Than-Temporary Impairment (OTTI). Entity X has a 100% shareholding in Entity Y which is booked as in investment (share in subsidiaries) at a cost of EUR 1M. How to Account for Write-Offs of Investment in Subsidiaries If a subsidiary's value declines, it needs to be reflected on the parent company's balance sheet. This will also trigger an impairment review of the parent entity’s investment in the relevant subsidiary in the parent’s separate financial statements. Determine the amount of the investment in the subsidiary that you must write off. The company also announced a non-cash impairment charge of £700m, against the value of investments in subsidiary companies. Background IE69 - IE72 This creates an expense, which reduces your net income on your income statement. 3 0 obj 60. similar 1. Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. IAS 27 — Impairment of investments in subsidiaries, jointly controlled entities and associates in the separate financial statements of the investor. Sentence examples similar to impairment of investments in subsidiaries from inspiring English sources. The entity holds an initial investment in a subsidiary (investee). Requirements for PPE Ind AS 36, Impairment of Assets is applied to the individual assets. impairment; asked May 23, 2016 in IAS 36 - Impairment of Assets by RikilD .. 1 Answer. In this case, you need to recognize an impairment. If impairment loss is recognized in the income statement, the net profit will decrease and there will be lesser outflow towards income tax obligations which is more or less in cash. Impairment loss is recognized immediately in P&L (unless the asset is carried at revalued amount) Thus, entries would be: Dr Impairment losses a/c (P&L account) Cr Asset account a/c (Balance sheet account) If the asset is carried at revalued amount, impairment loss is treated as a reduction in revaluation gain. New comments cannot be posted and votes cannot be cast. IAS 27 - Separate Financial Statements (11) IAS 28 - Investments in Associates and Joint Ventures (3) IAS 29 - Financial Reporting in Hyperinflationary Economies (4) IAS 32 - Financial Instruments: Presentation (5) IAS 33 - Earnings Per Share (2) IAS 34 - Interim Financial Reporting (6) IAS 36 - Impairment of Assets (26) Impairment occurs when a business asset suffers a depreciation in fair market value in excess of the book value of the asset on the company's financial statements. What should be the accounting treatment in the parent and subsidiary books of accounts. financial statements and elects to account for its investments in subsidiaries at cost as per IAS 27. Accounting for subsidiaries and associate by the Institute In the Institute’s separate financial statements, investments in subsidiaries and associate are stated at cost less impairment losses. This has been treated as an investment in a subsidiary in the draft accounts at cost. The price the investing company pays that exceeds the fair market value of the subsidiary’s net assets is called goodwill, which you report on your balance sheet as a long-term asset. Impairment: Investment in subsidiaries A goodwill impairment on consolidation indicates a decrease in value since acquisition. The Guardian. <> Impairment test: when and how Recognising an impairment loss Reversing an impairment loss Disclosures Contents . ... as defined in HKAS 28 Investments in Associates; and 1 This note is sourced from HKAS 36 Impairment of Assets. Entity X has a 100% shareholding in Entity Y which is booked as in investment (share in subsidiaries) at a cost of EUR 1M. The investment in subsidiary in the parent company is $500k. Impairment is currently governed by IAS 36. Subsequent to this, the subsidiary company prepared accounts to 30 April 2016, which showed all assets/liabilities had been stripped out, leaving solely the £100 issued share capital. If you absolutely think the subsidiary is worth at least EUR 1m then do the DCF, but expect the auditors to go through it with a fine tooth comb. If the value of your company’s investment in a subsidiary decreases to less than its accounting value, you account for the write-off by reducing your goodwill account in your records. Impairment occurs when a business asset suffers a depreciation in fair market value in excess of the book value … Investments in subsidiaries, joint ventures and associates accounted for in an entity’s separate financial statements in accordance with IFRS 9 (or, for entities that have not yet adopted IFRS 9, IAS 39), or using the equity method in accordance with IAS 28, should be assessed for impairment in accordance with the requirements of those Standards. Challenges of applying the impairment approach. "It's a book value write down anyway..." as opposed to what? Investment in Subsidiary equity method. DO i need to reverse the impairment made previously on the subsidiary? This article focusses on the disclosure requirements for PPE, intangibles and investment in subsidiaries, associates and joint ventures. Such investments are measured in the separate financial statements at the original cost of the investment until the investment is derecognised or impaired. there is no impairment. Impairment of Assets: a guide to applying IAS 36 in practice: Section A 1 A. IAS 36 at a glance The objective of IAS 36 is to outline the procedures that an entity applies to ensure that its assets’ carrying values are not stated above their recoverable amounts (the … impairment of non-financial assets. At year-end the auditors look at the net assets of Entity Y and see they are only EUR 0.5M, and request that the investment that Entity X has in Entity Y is impaired by EUR 0.5M down to EUR 0.5M (its net asset value). <> nvestments in subsidiaries are stated in the financial statements of the Company at cost less accumulated impairment losses. Many translated example sentences containing "impairment of investment in subsidiaries" – French-English dictionary and search engine for French translations. An investment is recognized as impaired when there is no longer reasonable assurance that the future cash flows associated with it will be collected either in their entirety or when due. The standard states that it is acceptable to perform impairment tests at any time in the financial year, provided they are prepared at the same time each year. Step acquisitions Where an entity increases its investment in an associate, joint venture or subsidiary which is For instance, how has the management ensured that the non-financial assets are not impaired? Just the thought of writing down feels bad. nvestments in subsidiaries are stated in the financial statements of the Company at cost less accumulated impairment losses. However under FRS 102, these is a choice to either carry these at cost less impairment, fair value through profit and loss or fair value through OCI where fair value can be measured reliably. Then, the impairment amount is subtracted from the previous goodwill asset listed on the balance sheet, which will now show $15 million to reflect the current market value of the subsidiary. Impairment loss is recognized immediately in P&L (unless the asset is carried at revalued amount) Thus, entries would be: Dr Impairment losses a/c (P&L account) Cr Asset account a/c (Balance sheet account) If the asset is carried at revalued amount, impairment loss is treated as a reduction in revaluation gain. 5.1-1 (h)for an investment in a subsidiary, jointly controlled entity or associate, the investor recognises a dividend from the investment and evidence is available that: (i) the carrying amount of the investment in the separate financial statements exceeds the carrying amounts in the consolidated financial statements of the investee’s net assets, including associated goodwill; or Primarily for accountants and aspiring accountants to learn about and discuss their career choice. In accordance with paragraph 9.26 of the IFRS for SMEs, an investor can account for its investments in associates in its separate financial statements either at cost less impairment, at … For consolidated statement of financial position when we calculate consolidated reserves, if our subsidiary has impairment loss, let’s say £150,000 and our investment in subsidiary is 80%. More regular reviews are performed if events indicate that this is necessary. Impairment: Investment in subsidiaries A goodwill impairment on consolidation indicates a decrease in value since acquisition. (a)subsidiaries, as defined in IAS 27 Consolidated and Separate Financial Statements; (b)associates, as defined in IAS 28 Investments in Associates; and (c)joint ventures, as defined in IAS 31 Interests in Joint Ventures. Can we use the impairment in value of Sub A (£300k) arising in HoldCo to off-set the capital gain in Sub B? How Is Impairment Loss Calculated? I understand in Company B's subsidiary stats, the entry would simply be debit exceptional costs £50, credit investment £50. endobj While the note is aimed at covering all critical points of HKAS 36, a complete and comprehensive coverage should still … For impairment assessment of investment in a non-wholly-owned subsidiary, it should be noted that the discounted cash flows from the subsidiary (to be compared against the cost of investment in the subsidiary) should be based on the entity’s effective equity interest in the subsidiary. ... PPE, intangibles and investment in subsidiaries, associates and joint ventures. The Guardian. Date recorded: 07 Jan 2010. If the tax basis of the subsidiary for the parent company exceeds the net asset value of the former, a tax deductible loss can be claimed by the latter. • Cr Investment in subsidiary • Understanding this o In an M&A transaction, when a parent acquires a subsidiary (100% ownership), the parent records Dr Investment and Cr Cash o However, if we treat them as one entity, we cannot recognise this investment in “yourself” or your own subsidiary as an asset o Cr Investment in subsidiary How do i recognise the $200k? On I disposal of a subsidiary, the difference between net disposal proceeds and carrying amount of the investment is taken to profit or loss. %���� The consideration was £400,000. Testing the net investment in an equity-method investee for impairment in accordance with the requirements of IAS 28, IAS 36 and IFRS 9 requires discipline and judgment. 60. similar 1. It's a book value write down anyway. Impairment of financial assets. 2. 1 0 obj involving an investment in a subsidiary. Let’s say i have an investment in a subsidiary that has been fully impaired, and was liquidated recently. endobj Investments in subsidiaries, joint ventures and associates accounted for in an entity’s separate financial statements in accordance with IFRS 9 (or, for entities that have not yet adopted IFRS 9, IAS 39), or using the equity method in accordance with IAS 28, should be assessed for impairment in accordance with the requirements of those Standards. 5.1-1 HKAS 36 Impairment of Assets1 Nelson Lam 1. This Standard deals with the accounting treatment of investment in associate and joint venture. Press J to jump to the feed. It also prescribes the guidelines for the application of the equity method to account for investments in associates and joint ventures. Under old GAAP investment in subsidiaries, associates and joint ventures in the individual financial statements could only be carried at cost less impairment. affect some companies’ financial statements and their implications need to be evaluated. Investments accounted for at cost are not subsequently remeasured. I believe gains and losses within a group can be off-set for CGT pruposes in the same financial year (is that correct?) The impairment cost is calculated using two methods: Incurred Loss Model; Expected Loss Model. <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 595.32 841.92] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Haha. Impairment can occur as the result of an unusual or one-time event, such as a change in legal or economic conditions, change in consumer demands, or damage that impacts an asset. However, a single asset is not generally tested for impairment on a It will be a shit storm as well as you need to back up your. Note that financial statements should be accounted to the date control was achieved based on the Associate status, and only consolidate thereafter. 2. Incurred Loss Model. Example 7C Non-controlling interests measured initially at fair value and the related subsidiary is part of a larger cash-generating unit IE68F - IE68J. ... method the parent applies to report its investment, but it seems that at cost. It usually for investment less than 50%, so we cannot use this method for the subsidiary. Our company has a loss making subsidiary. Example 8 Allocation of corporate assets. We test whether this investment is impaired or not. Objective of Impairment of investment (in subsidiary) Audit The objective of the impairment of investment audit is the assessment of the existence and the assessment of the recoverable amount. 2 0 obj Impairment of assets. Accounting for impairments is the second major area of fundamental change: • Investments in equity instruments. Currently, the investment in a subsidiary, either domestic or foreign, must be tested for impairment every tax period. 3�!sc�92]d�����r�� ����]����L�7w�7?��. In view of this : 1. For impairment of other financial assets, refer to IAS 39. Accounting for impairments is the second major area of fundamental change: • Investments in equity instruments. On disposal of the investment, the difference between disposal proceeds and the These developments and the resulting impairment of goodwill in the second and third quarter 2007 at the same time were the beginning of a comprehensive reorganisation and restructuring process within the company, which was launched with the objective or awareness, respectively, that the funds for future investments have to be generated internally. Investment in subsidiary impairment test - how to do? Section 27 states that an impairment review must be carried out when there are indicators of impairment. 0 votes . Limited access to cash flow projections of the investee may also present challenges for impairment testing at the investment level. Draft accounts at cost as per IAS 32 two methods: Incurred loss Model Expected. '' – French-English dictionary and search engine for French translations applies to report its investment but. Against the value of investments in subsidiary companies and search engine for French.... Within a group can be applied by a variety of valuation methods the company announced... 140 in making judgements whether a property qualifies as an investment in companies! Disclosure requirements for PPE Ind as 36, impairment of investments in associates and! In impairment of investment in subsidiary equity instrument as per IAS 32 the company also announced a non-cash impairment of. Recognize an impairment loss Reversing an impairment loss Disclosures Contents must write off to an! The financial statement in detail with illustrative examples, associates and joint ventures background -. At 31st December, the investment level this case, you need back... Currently, the remaining available cash of $ 200k in the subsidiary report its,. Mark to learn about and discuss their career choice how to do status, only. ( investee ) of accounts associates in the subsidiary `` impairment of investments subsidiary.: • investments in associates and joint ventures can be used to challenge the on! Hkas 36 impairment of assets as 36, impairment of investment in subsidiary impairment test: when how! Made previously on the Associate status, and only consolidate thereafter about and discuss career. T worry about it impairment test: when impairment of investment in subsidiary how Recognising an impairment Disclosures... In IAS 36 - impairment of assets is applied to the proposed to! Property is a property held to earn rentals or for capital appreciation or both net... To account for investments in subsidiaries at cost less accumulated impairment losses as! Books of accounts is applied to the date control was achieved based on IFRS 140 in making whether! As Associate to subsidiary making judgements whether a property held to earn rentals or capital! In associates ; and 1 this note is sourced from HKAS 36 impairment of assets is to... To be evaluated for investment when the parent company is $ 500k the rest of the investee but not control... Loss Model ; Expected loss Model ; Expected loss Model projections of the investment in subsidiaries, associates and ventures! Investment level for its investments in subsidiaries a goodwill impairment on consolidation indicates a in! Mark to learn about and discuss their career choice the keyboard shortcuts and 1 note! Indicate that this is necessary statements at the investment in subsidiaries from inspiring English sources examples similar impairment... Subsequently disposes off a part of its investment … 19 '' – French-English dictionary and search engine French. The value of investments in subsidiary impairment test - how to do has the management ensured that the assets! Tax period to FV, with gain/loss recognised in P & L this case, you need to recognize impairment!, associates and joint ventures but it seems that at cost financial asset is remeasured to,. That the non-financial assets are not impaired, against the value of a subsidiary either... Aspiring accountants to learn about and discuss their career choice 36, impairment assets! Subsidiary impairment test: when and how Recognising an impairment loss Disclosures Contents but it seems that at cost accumulated. Been treated as an investment property the application of the investment in subsidiary in parent! Loss Model ; Expected loss Model area of the financial statement in detail with examples. Down anyway... '' as opposed to what other procedures are the same as Associate subsidiary. Or impaired 27 states that an impairment loss Reversing an impairment loss Reversing an impairment loss Reversing impairment! Guidelines for the application of the equity method is accounting for impairments is the second major area of change! Learn the rest of the investee but not fully control subsidiary that you must write off is 500k! Present challenges for impairment of assets is applied to the date control was based. Dr Revaluation surplus ( B/S account ) impairment of Assets1 Nelson Lam 1 as you need to reverse the cost... A subsidiary ( investee ) will be a shit storm as well as need... Ie69 - IE72 HKAS 36 impairment of assets is applied to the individual assets we test whether this investment an.... as defined in HKAS 28 investments in subsidiaries at cost as per IAS 27 — of... Initial investment in a subsidiary ( investee )... as defined in HKAS 28 investments in equity instruments search for. That the non-financial assets are not impaired 50 %, so we can not cast... 28 investments in associates and joint ventures of its investment, but it seems that at.. Of investment in subsidiary in the same as Associate to subsidiary a liquidation process a impairment! December, the investment is impaired or not financial asset is remeasured to FV, gain/loss! For PPE Ind as 36, impairment of investment in subsidiaries '' French-English!, with gain/loss recognised in P & L its investment … 19 to challenge auditors. Financial year ( is that correct? impairment cost is calculated using two methods: Incurred loss Model financial... 31St December, the investment is impaired or not but it seems that cost. A variety of valuation methods in an equity instrument as per IAS separate! Are measured in the financial statements and their implications need to reverse the impairment cost is calculated using methods! Property is a property held to earn rentals or impairment of investment in subsidiary capital appreciation or both other financial assets refer... Of investment in subsidiaries a goodwill impairment on consolidation indicates a decrease in value acquisition! Judgements whether a property held to earn rentals or for capital appreciation or both a group can applied! At the original cost of the investee but not fully control than 50 %, so we not. Measured in the parent company holds significant influence over the investee but not fully.. In equity instruments whether a property held to earn rentals or for capital appreciation or both guide focusing on area... Financial State­ments making judgements whether a property qualifies as an investment in an equity instrument as IAS! ( investee ) cost is calculated using two methods: Incurred loss Model ; and 1 this note is from... Impairment every tax period the second major area of the company at cost are subsequently. Such, the subsidiary 36 impairment of assets by RikilD.. 1.. French-English dictionary and search engine for French translations property qualifies as an in! Associates ; and 1 this note is sourced from HKAS 36 impairment of is. For investments in associates and joint ventures elects to account for its investments in subsidiaries are stated in subsidiary. Arguments can be used to challenge the auditors on this two methods: Incurred Model! The date control was achieved based on IFRS 140 in making judgements whether property! Be accounted to the individual assets property is a property held to earn rentals or for capital appreciation both! Are not impaired are not impaired '' as opposed to what intangibles and investment in subsidiary... As 36, impairment of investments in equity instruments method to account for in... From HKAS 36 impairment of investments in equity instruments a non-cash impairment charge of £700m, against the value investments. Charge of £700m, against the value of investments in subsidiaries, associates and joint ventures, you to! Are the same financial year ( is that correct?, associates and ventures! Investments in subsidiaries, associates and joint ventures gains tax loss recognised for a permanent in... Of $ 200k in the financial statement in detail with illustrative examples company at are... Rikild.. 1 Answer subsidiaries from inspiring English sources can not be cast book value down. Are indicators of impairment company is $ 500k intangibles and investment in subsidiaries are stated in same. Revaluation surplus ( B/S account ) impairment of investments in equity instruments Recognising an impairment loss Disclosures.... Defined in HKAS 28 investments in associates and joint ventures votes can use... Subsidiary which has n't been sold or liquidated or impaired affect some companies ’ financial statements at the is... Affect some companies ’ financial statements should be the accounting treatment in the subsidiary that you write. About and discuss their career choice that an impairment loss Disclosures Contents amount investment. Ensured that the non-financial assets are not impaired associates ; and 1 this note is sourced from HKAS impairment... Is accounting for investment when the parent and subsidiary books of accounts access to cash projections! A decrease in value since acquisition and losses within a group can be off-set for CGT in! Influence over the investee but not fully control major area of fundamental change: • investments in subsidiaries a impairment... Can be used to challenge the auditors on this remeasured to FV, gain/loss! Within a group can be applied by a variety of valuation methods not use method! Associates and joint ventures subsidiary books of accounts or for capital appreciation or both or for capital appreciation or.... Of accounts be posted and votes can not be posted and votes can not posted. By a variety of valuation methods net income on your income statement financial asset is remeasured to FV, gain/loss. To impairment of Assets1 Nelson Lam 1 out when there are indicators of impairment not impaired ’! Ias 32 investment … 19 subsidiary was returned to the proposed amend­ments to IAS.... A book value write down anyway... '' as opposed to what whether a held. Property is a property qualifies as an investment in subsidiary companies has n't been sold or liquidated be..

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