{"id":44025,"date":"2026-02-12T00:18:10","date_gmt":"2026-02-11T16:18:10","guid":{"rendered":"https:\/\/visa-indonesia.com\/?p=44025"},"modified":"2026-02-12T00:21:00","modified_gmt":"2026-02-11T16:21:00","slug":"lkpm-reporting-pt-pma-guide","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/ms\/visas-and-regulations\/lkpm-reporting-pt-pma-guide\/","title":{"rendered":"LKPM Reporting for PT PMA: The Simple Rule People Miss"},"content":{"rendered":"<p>If you run a <a href=\"https:\/\/visa-indonesia.com\/ms\/product\/pma-company-registration-indonesia\/\"><strong>PT PMA<\/strong><\/a>, you\u2019ve probably heard this phrase: <strong>lkpm reporting for pt pma<\/strong>. It sounds technical, but the idea is simple.<\/p>\n\n\n\n<p>Indonesia asks certain businesses to send a regular update about what they\u2019re actually doing: how much they\u2019ve invested, what they\u2019ve built, how many people they hired, and what problems they faced. That update is called <strong>LKPM<\/strong> (<em>Laporan Kegiatan Penanaman Modal<\/em>)<strong>,<\/strong> it\u2019s an <strong>investment activity report <\/strong>that you submit online through Online Single Submission (often shortened to the <strong>OSS system<\/strong>). In most cases, you\u2019re reporting your <strong>investment activities<\/strong> dan <strong>investment realization<\/strong>, meaning the real money spent and progress made, not just promises.<\/p>\n\n\n\n<p>This is not the same thing as <strong>tax filings<\/strong>. Taxes focus on income and tax rules. LKPM focuses on your project progress, your <strong>investment value<\/strong>, and your operational reality.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Jadual Kandungan<\/h2><nav><ul><li><a href=\"#who-is-required-to-submit-lkpm-and-when\">Who is required to submit LKPM, and when?<\/a><ul><li><a href=\"#if-oss-shows-your-business-scale-is-small\">If OSS shows your business scale is \u201csmall.\u201d<\/a><\/li><li><a href=\"#if-oss-shows-your-business-scale-is-medium-or-large\">If OSS shows your business scale is \u201cmedium or large.\u201d<\/a><\/li><\/ul><\/li><li><a href=\"#preparation-stage-vs-operations-stage-where-your-project-is-changes-what-you-report\">Preparation stage vs operations stage: where your project is changes what you report<\/a><ul><li><a href=\"#1-preparation-construction-stage\">1) Preparation\/construction stage<\/a><\/li><li><a href=\"#2-operational-and-or-commercial-stage\">2) Operational and\/or commercial stage<\/a><\/li><\/ul><\/li><li><a href=\"#what-youre-actually-reporting-in-lkpm-the-what-goes-inside-the-report-part\">What you\u2019re actually reporting in LKPM (the \u201cwhat goes inside the report\u201d part)<\/a><\/li><li><a href=\"#documents-and-data-you-should-prepare-before-you-click-submit\">Documents and data you should prepare before you click \u201csubmit\u201d<\/a><\/li><li><a href=\"#how-to-submit-lkpm-reports-in-the-oss-system-step-by-step-no-drama\">How to submit LKPM reports in the OSS system (step-by-step, no drama)<\/a><\/li><li><a href=\"#common-mistakes-that-trigger-trouble-and-how-to-avoid-penalties\">Common mistakes that trigger trouble (and how to avoid penalties)<\/a><\/li><li><a href=\"#what-happens-if-you-dont-comply-warnings-fines-suspension-and-even-revocation\">What happens if you don\u2019t comply: warnings, fines, suspension, and even revocation<\/a><\/li><li><a href=\"#why-this-matters-to-pt-pma-founders\">Why this matters to PT PMA founders\u00a0<\/a><\/li><li><a href=\"#a-practical-note-for-bali-based-pt-pma-address-readiness-can-help-operations-stay-smooth\">A practical note for Bali-based PT PMA: Address readiness can help operations stay smooth<\/a><\/li><li><a href=\"#final-checklist-quick-mindset\">Final checklist (quick mindset)<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"who-is-required-to-submit-lkpm-and-when\"><strong>Who is required to submit LKPM, and when?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/who-need-to-report-lkpm-1024x536.jpg\" alt=\"Factory production line with industrial machines and conveyor belts, representing business operations for LKPM reporting.\" class=\"wp-image-44027\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/who-need-to-report-lkpm-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/who-need-to-report-lkpm-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/who-need-to-report-lkpm-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/who-need-to-report-lkpm-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/who-need-to-report-lkpm-200x105.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/who-need-to-report-lkpm-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/who-need-to-report-lkpm.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Here\u2019s the key rule: LKPM frequency depends on your business scale in OSS.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"if-oss-shows-your-business-scale-is-small\"><strong>If OSS shows your business scale is \u201csmall.\u201d<\/strong><\/h3>\n\n\n\n<p>You report twice a year (Semester I and Semester II). The deadlines are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Semester I: <strong>must be submitted<\/strong> by <strong>July 15<\/strong> (same year)<\/li>\n\n\n\n<li>Semester II: <strong>must submit<\/strong> by <strong>January 15<\/strong> (the <strong>following year<\/strong>)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"if-oss-shows-your-business-scale-is-medium-or-large\"><strong>If OSS shows your business scale is \u201cmedium or large.\u201d<\/strong><\/h3>\n\n\n\n<p>You report every quarter (Triwulan). The deadlines are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Q1: <strong>January &#8211; March 10<\/strong><\/li>\n\n\n\n<li>Q2: <strong>April &#8211; June 10<\/strong><\/li>\n\n\n\n<li>Q3: <strong>July &#8211; September 10<\/strong><\/li>\n\n\n\n<li>Q4: <strong>October &#8211; December 10<\/strong><\/li>\n<\/ul>\n\n\n\n<p>If the deadline falls on a national holiday, the reporting window can be adjusted by official notice.<\/p>\n\n\n\n<p>For a PT PMA, don\u2019t guess. Open OSS and check what it shows for your status and reporting schedule. Many <strong>syarikat milik asing<\/strong> fall into the quarterly rhythm, but the system\u2019s classification is what matters most.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"preparation-stage-vs-operations-stage-where-your-project-is-changes-what-you-report\"><strong>Preparation stage vs operations stage: where your project is changes what you report<\/strong><\/h2>\n\n\n\n<p>LKPM is also tied to where your project is in real life.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"1-preparation-construction-stage\"><strong>1) Preparation\/construction stage<\/strong><\/h3>\n\n\n\n<p>This is when you\u2019re still building and setting up, your <strong>construction stage<\/strong>. You might be leasing land, doing <strong>land acquisition<\/strong>, buying equipment, or preparing a site. You may not have sales yet. You\u2019re not in full <strong>commercial operations<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"2-operational-and-or-commercial-stage\"><strong>2) Operational and\/or commercial stage<\/strong><\/h3>\n\n\n\n<p>This is when you\u2019ve <strong>started commercial operations<\/strong>, meaning you\u2019re actively operating, selling, or delivering services.<\/p>\n\n\n\n<p>In OSS, the operational\/commercial LKPM is linked to a readiness statement. The regulation says LKPM for the operational\/commercial stage is submitted after you fill in the \u201cready to operate\/ready to be commercial\u201d statement in OSS.<\/p>\n\n\n\n<p>So if you\u2019re still setting up, report like a project in progress. If you\u2019re operating, report like an active business.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-youre-actually-reporting-in-lkpm-the-what-goes-inside-the-report-part\"><strong>What you\u2019re actually reporting in LKPM (the \u201cwhat goes inside the report\u201d part)<\/strong><\/h2>\n\n\n\n<p>awak <strong>lkpm report<\/strong> is meant to show real progress and real numbers. The system pulls some company info automatically from OSS (like your <a href=\"https:\/\/visa-indonesia.com\/ms\/visas-and-regulations\/business-registration-number-guide\/\"><strong>business identification number<\/strong> \/ NIB<\/a>), but you still need to fill key fields.<\/p>\n\n\n\n<p>Typical items include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Investment realization<\/strong> numbers for the period (what you spent this period)<\/li>\n\n\n\n<li>Total accumulated realization (what you\u2019ve spent so far)<\/li>\n\n\n\n<li>awak <strong>pelan pelaburan<\/strong> (often pulled from OSS), compared to what you actually did<\/li>\n\n\n\n<li>Workforce updates, including <strong>employment data<\/strong> for <strong>local and foreign employees<\/strong> \/ <strong>local and foreign workers<\/strong>, and sometimes <strong>foreign employees<\/strong> specifically<\/li>\n\n\n\n<li>Production and marketing info (some fields appear only at certain periods for some categories)<\/li>\n\n\n\n<li>A section for <strong>obstacles faced<\/strong>, this matters if your project is delayed or stuck<\/li>\n<\/ul>\n\n\n\n<p>Why does this matter? Because your LKPM record can affect your overall investment compliance, your relationship with the Indonesian government, and how your company looks when you need approvals, expansions, or certain investment facilities or government incentives like tax incentives.<\/p>\n\n\n\n<p>It also protects your business continuity. A clean reporting history improves your company&#8217;s credibility, especially when dealing with banks, partners, and audits.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"documents-and-data-you-should-prepare-before-you-click-submit\"><strong>Documents and data you should prepare before you click \u201csubmit\u201d<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/documents-needed-to-report-lkpm-1024x536.jpg\" alt=\"Close-up of hands holding a thick stack of paperwork and files, representing documents needed for LKPM submission.\" class=\"wp-image-44028\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/documents-needed-to-report-lkpm-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/documents-needed-to-report-lkpm-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/documents-needed-to-report-lkpm-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/documents-needed-to-report-lkpm-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/documents-needed-to-report-lkpm-200x105.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/documents-needed-to-report-lkpm-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/documents-needed-to-report-lkpm.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>You usually don\u2019t upload a huge folder every time, but you <em>do<\/em> need clean internal data so you can report fast and accurately.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>awak <strong>business identification<\/strong> data: NIB and your company\u2019s <strong>identification number<\/strong> references in OSS<\/li>\n\n\n\n<li>Your investment recap: spending for this period and total-to-date (<strong>investment value<\/strong> and fixed asset spend)<\/li>\n\n\n\n<li>Progress notes: what changed since last period (permits, site prep, equipment, hiring, etc.)<\/li>\n\n\n\n<li>Workforce totals: current and changes in headcount (local and foreign)<\/li>\n\n\n\n<li>Notes on delays and <strong>obstacles faced<\/strong> (supply issues, permit delays, site issues, budgeting, etc.)<\/li>\n\n\n\n<li>Basic license map: what approvals you have in OSS and what\u2019s still pending (helpful for internal control)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-submit-lkpm-reports-in-the-oss-system-step-by-step-no-drama\"><strong>How to submit LKPM reports in the OSS system (step-by-step, no drama)<\/strong><\/h2>\n\n\n\n<p>This is the practical \u201chow to <strong>submit lkpm<\/strong>\u201d part. The LKPM guide shows a very straightforward flow:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Make sure you have OSS access (username\/password).<\/li>\n\n\n\n<li>Log in to OSS.<\/li>\n\n\n\n<li>Go to <strong>PELAPORAN<\/strong> \u2192 choose <strong>Laporan Kegiatan Penanaman Modal (LKPM)<\/strong>.<\/li>\n\n\n\n<li>Click <strong>BUAT LAPORAN<\/strong>.<\/li>\n\n\n\n<li>Pick the business activity\/project you want to report.<\/li>\n\n\n\n<li>Review the project data, then fill in the realization section.<\/li>\n\n\n\n<li>Fill in workforce data (adds\/reductions).<\/li>\n\n\n\n<li>Fill in production\/marketing fields if they appear for your case.<\/li>\n\n\n\n<li>Fill in \u201cproblems faced\u201d if needed.<\/li>\n\n\n\n<li>Add the person in charge, agree to the disclaimer, and click <strong>KIRIM LAPORAN<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p>After you submit, the system shows confirmation, and the report can be reviewed. If something is incomplete, you may see a status like \u201cneeds revision,\u201d and you\u2019ll update and re-send.<\/p>\n\n\n\n<p>That\u2019s the core of <strong>reporting lkpm<\/strong>. Do it calmly, and do it on schedule.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"common-mistakes-that-trigger-trouble-and-how-to-avoid-penalties\"><strong>Common mistakes that trigger trouble (and how to avoid penalties)<\/strong><\/h2>\n\n\n\n<p>Most <strong>common mistakes<\/strong> are boring, but expensive if ignored:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Picking the wrong <strong>reporting period<\/strong> (semester vs quarter) and realizing it after submission<\/li>\n\n\n\n<li>Reporting zero progress without explaining why (no story + no numbers = red flag)<\/li>\n\n\n\n<li>Forgetting to update workforce changes (especially if you have <strong>local and foreign<\/strong> staff)<\/li>\n\n\n\n<li>Not matching your investment breakdown to what you actually bought or built<\/li>\n\n\n\n<li>Waiting too long, then rushing and making errors (this hurts <strong>timely reporting<\/strong> dan <strong>maintaining compliance<\/strong>)<\/li>\n<\/ul>\n\n\n\n<p>If you want to avoid the usual LKPM headaches, you can use our <a href=\"https:\/\/visa-indonesia.com\/ms\/product\/lkpm-report-investment-activity-report\/\">LKPM Report service<\/a> at visa-indonesia.com. Instead of just coaching you on what to enter, we handle the LKPM reporting for you end-to-end: we collect the required details, structure them the way OSS\/BKPM expects, submit the report on schedule, and keep everything consistent across reporting periods, so you stay compliant without having to guess your way through the system.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-happens-if-you-dont-comply-warnings-fines-suspension-and-even-revocation\"><strong>What happens if you don\u2019t comply: warnings, fines, suspension, and even revocation<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/what-happen-if-business-failed-to-report-lkpm-1024x536.jpg\" alt=\"Hand holding a yellow warning icon in a speech bubble on an orange background, representing LKPM compliance risks and sanctions.\" class=\"wp-image-44029\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/what-happen-if-business-failed-to-report-lkpm-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/what-happen-if-business-failed-to-report-lkpm-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/what-happen-if-business-failed-to-report-lkpm-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/what-happen-if-business-failed-to-report-lkpm-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/what-happen-if-business-failed-to-report-lkpm-200x105.jpg 200w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/what-happen-if-business-failed-to-report-lkpm-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/what-happen-if-business-failed-to-report-lkpm.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>This is the part that many <strong>pelabur asing<\/strong> learn too late. LKPM is a <strong>mandatory report<\/strong>. If you ignore it, the rulebook allows <strong>administrative sanctions<\/strong>.<\/p>\n\n\n\n<p>The regulation explains a clear escalation path if a business doesn\u2019t submit LKPM, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>First warning (peringatan pertama)<\/li>\n\n\n\n<li>Second warning<\/li>\n\n\n\n<li>Third warning<\/li>\n\n\n\n<li>Then, <strong>temporary suspension\/suspension of business<\/strong> activities (the rule uses a \u201ctemporary stop\u201d concept for business activity)<\/li>\n<\/ul>\n\n\n\n<p>It can also include administrative fines, and if you still don\u2019t fix it, the sanction can go further into <strong>license revocation<\/strong>, specifically revocation of the relevant business activity approval (pencabutan PB). That\u2019s essentially <strong>revoking business permissions in OSS for that activity, and yes, this can include revocation even<\/strong>after repeated neglect and non-payment.<\/p>\n\n\n\n<p>So when people say \u201cLKPM is just paperwork,\u201d that\u2019s only true until it isn\u2019t. <strong>Non-compliance<\/strong> can become a real operational risk.<\/p>\n\n\n\n<p>Also, remember that LKPM obligations can overlap with other licensing requirements. For example, if your sector needs special permits or <strong>product registration<\/strong>, you don\u2019t want a messy compliance record slowing everything down.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"why-this-matters-to-pt-pma-founders\"><strong>Why this matters to PT PMA founders&nbsp;<\/strong><\/h2>\n\n\n\n<p>For PT PMA, LKPM is more than a form. It\u2019s your proof of progress and good faith.<\/p>\n\n\n\n<p>It supports:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>clearer <strong>legal compliance<\/strong> dan <strong>investment obligations<\/strong><\/li>\n\n\n\n<li>smoother internal reporting for <strong>business development<\/strong><\/li>\n\n\n\n<li>stronger standing in front of regulators like the Investment Coordinating Board (BKPM) under <strong>bkpm regulations<\/strong><\/li>\n\n\n\n<li>easier continuity when your team changes (no \u201cwe don\u2019t know what happened last quarter\u201d problems)<\/li>\n<\/ul>\n\n\n\n<p>If your PT PMA is still building, LKPM explains your construction timeline. If you\u2019re already running, LKPM shows your operational progress and how your <strong>aktiviti perniagaan<\/strong> are real.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"a-practical-note-for-bali-based-pt-pma-address-readiness-can-help-operations-stay-smooth\"><strong>A practical note for Bali-based PT PMA: Address readiness can help operations stay smooth<\/strong><\/h2>\n\n\n\n<p>LKPM is filed online, but your company still needs a real, consistent base for documents and admin. If you\u2019re setting up in Bali and need a compliant business address plus basic handling support, a <a href=\"https:\/\/visa-indonesia.com\/ms\/petua-bali\/best-virtual-office-in-bali\/\" data-type=\"link\" data-id=\"https:\/\/visa-indonesia.com\/service\/virtual-office-space-bali\/\">virtual office <\/a>can be a practical option, especially during early-stage setup, before committing to full <strong>physical office space<\/strong>.<\/p>\n\n\n\n<p>If you want details, you can check Visa Indonesia\u2019s <a href=\"https:\/\/visa-indonesia.com\/ms\/product\/virtual-office-space-bali\/\" data-type=\"link\" data-id=\"https:\/\/visa-indonesia.com\/service\/virtual-office-space-bali\/\">Virtual Office Bali service<\/a> page for what\u2019s included and how it supports office admin needs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"final-checklist-quick-mindset\"><strong>Final checklist (quick mindset)<\/strong><\/h2>\n\n\n\n<p>LKPM isn\u2019t scary. It\u2019s a repeatable routine.<\/p>\n\n\n\n<p>Know your deadline. Know your stage. Keep your numbers clean. Explain your obstacles. Submit on time. Ask for <strong>further assistance<\/strong> atau <strong>professional support<\/strong> when things get complicated, especially if your project has multiple locations, shifting headcount, or changing licenses.<\/p>\n\n\n\n<p>Do that, and your PT PMA stays steady, credible, and ready to grow.<\/p>","protected":false},"excerpt":{"rendered":"<p>LKPM sounds simple, until OSS asks you the one question that flips your report from \u201cconstruction\u201d to \u201coperational,\u201d or your investment numbers don\u2019t match what the system expects. This guide breaks down who must report, what to prepare, the deadlines, and the common mistakes that trigger warnings, so you can file cleanly and stay safely compliant.<\/p>","protected":false},"author":6831,"featured_media":44026,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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