Hong Kong Company Registration Services for Local and Overseas Clients
Setting up a company in Hong Kong offers immense opportunities for entrepreneurs and businesses worldwide. As a licensed trust and corporate service provider in Hong Kong (No. TC007714), FastLane offers a seamless and efficient company registration service, ensuring compliance with Hong Kong regulations while catering to the unique needs of both local and overseas clients. Whether you’re an entrepreneur, a startup, or an established business, our tailored solutions help you navigate the incorporation process with ease.
Free Company Name Search Service
Introduction to Our Services
FastLane Group specializes in Hong Kong company registration services designed for both local business owners and international entrepreneurs. Our team of experts understands the local regulatory landscape and offers a personalized approach to ensure a smooth incorporation process. From company name approval to business registration and compliance, we guide you every step of the way, saving you time and effort.
Our ServicesWhy Choose Us for Your Company Registration?
Expertise in Local and International Business Setup
With over 10 years of experience assisting both local and foreign clients, our team ensures your business is set up in full compliance with Hong Kong’s Companies Ordinance. Whether you’re a Hong Kong resident or an overseas entrepreneur, we handle the entire process efficiently.
Tailored Solutions for Every Client
We understand that every business is unique. That’s why we offer customized registration services, ensuring your business structure, compliance needs, and operational requirements are met, whether you’re setting up a limited company, subsidiary, or holding company.
Fast and Efficient Registration Process
Our streamlined registration process minimizes paperwork and administrative burdens, ensuring your company is incorporated within a few days. With expert guidance and digital solutions, we make Hong Kong company registration quick and hassle-free.
Company Formation Value-Added Services
Company Registered Address Service
Starting from HK$3,550 per year
Green Box | Company Kits
When registering a company in Hong Kong, it’s traditional to receive a “Green Box,” symbolizing the commencement of a new business. This Green Box, typically provided by the company secretary, contains essential documents needed for company operations, including:
- Articles of Association
- Company Seal
- Signature Stamp
- Round Stamp
- Share Ledger
- Statutory Records Book
These documents are handed over by the Companies Registry to the company secretary or agent for safekeeping after the company is established.
Differences Between Limited and Unlimited Companies
The most commonly recognized company types are Limited and Unlimited Companies. The table below clearly explains the differences between the two:
| Company Type | Limited Company | Unlimited Company |
|---|---|---|
| FastLane Service Time | Same day | Same day to 2 working days |
| Eligibility | Hong Kong residents | Hong Kong residents, permanent residents, and non-residents (must appoint a Hong Kong resident as an agent) |
| Involved Authorities | Companies Registry | Inland Revenue Department |
| Required Forms | NNC1 or NNC1G | IRBR 37A |
| Legal Status | Independent legal entity; can enter into contracts in the company’s name | Not an independent legal entity; contracts are signed in the owner’s name |
| Debt Liability | Shareholders’ liability limited to share capital | Owner has unlimited liability for company debts |
| Liquidation | Company exists indefinitely unless liquidated or dissolved | Must be liquidated or dissolved if the owner or partner goes bankrupt or passes away |
| Required Documents | Incorporation Form (NNC1/NNC1G) Articles of Association IRBR1 | Form 1(a)/(c) Hong Kong ID card |
| Tax Filing | Must arrange an independent accountant for annual financial statements and submit an audit report to the tax authorities | Owner must report income on individual tax return (BIR60 form); if total business income exceeds $2,000,000, accounts and calculations are required |
| Tax Rate | 8.25% on the first HKD2 million of taxable profits, 16.5% on profits above HKD2 million | 7.5% on the first HKD2 million of taxable profits, 15% on profits above HKD2 million |
Benefits of Starting a Company in Hong Kong
Quick and Simple Registration Process
The company registration process in Hong Kong takes around 7 working days and supports online applications, making it fast and straightforward.
Low Tax Rates and Open Market
With a corporate tax rate as low as 8.25% and an open market environment, Hong Kong provides significant advantages for business growth and international trade.
Advanced Infrastructure and Legal Protection
Hong Kong offers a well-developed transportation and communication network, an independent legal system, and strong intellectual property protection, along with diverse talent support for business operations.
Essential Roles in a Company Structure
Company Secretary
According to Section 474 of the Companies Ordinance, a Hong Kong limited company must appoint a company secretary to guide the company in complying with legal requirements. The secretary ensures that important documents, such as the annual return, are submitted on time, helping the company avoid penalties until deregistration.
Shareholders (Founding Members)
Founding members are the initial shareholders of the company. A private limited company requires at least one shareholder, with a maximum limit of 50. Shareholders can be individuals or corporate entities, with no restrictions on nationality or place of incorporation. Shareholders may also serve as directors, secretaries, or employees, and can appoint a proxy to protect their privacy.
Directors
Directors are responsible for the company’s daily operations and decision-making. A director can be the founder or a third party appointed by the founder. A private limited company requires at least one director, with no nationality restrictions. Individual directors must be at least 18 years old, and corporate entities can also act as directors. Directors are typically elected by shareholder vote.
Required Information for Company Formation
Company Name
Please provide your company’s English and Chinese names. After receiving your details, we will conduct a name search to confirm availability. (You can also use our free company name search service.)
Registered Address
The registered address must be a physical location in Hong Kong, either a commercial or residential address. You may also use FastLane’s address as your company’s registered address.
Shareholder Information
Please provide personal information for the company shareholders, including name, address, nationality, identification documents, and the distribution of share capital and ownership percentages among shareholders.
Business Information
Provide details about the nature and scope of the company’s business activities. This will help us recommend suitable bank account options and offer advice on any necessary licenses.
Director Information
Provide personal information for the directors, including name, address, and identification documents.
Company Secretary Information
Appoint at least one company secretary to fulfill statutory duties and handle compliance matters for the company.
Company Formation Timeline
During the company formation process in Hong Kong, we provide comprehensive support to handle all necessary government requirements:
During the company formation process in Hong Kong, we provide comprehensive support to handle all necessary government requirements:
Company Formation
Submit Information and Documents: Provide us with your company name, business activities, share structure, and details of directors and shareholders. Complete online identity verification for all relevant parties. Document Preparation: We prepare all necessary documents, including the Articles of Association and incorporation application. Final Document Signing: We send you the final documents for online signing to complete all registration steps. Simple, fast, and efficient!
Business Registration Notification (IRBR200)
IRBR200 is one of the essential forms that must be accurately submitted. This form includes the most recent and accurate information about your registered organization and is filed with Hong Kong’s Inland Revenue Department (IRD).
Corporate Bank Account Application
Opening a corporate bank account is a crucial step in the early stages of any business. It not only helps manage funds effectively but also supports daily operations and future business growth.
After receiving your Business Registration (BR) and opening your corporate bank account, it’s essential to maintain regular accounting and bookkeeping to ensure smooth operations and compliance.
Annual Return (NAR1)
One year after your company’s incorporation, the government requires an annual review of your company’s current status, structure, and any changes. This process is typically handled by your company secretary. Failure to submit the Annual Return may result in fines or even legal action.
Business Registration (BR)
The Business Registration Certificate must be renewed every year to keep your company compliant.
Eighteen months after your company is established, the government will require you to file taxes. At this stage, the Inland Revenue Department will mail a tax return to your company. We recommend seeking assistance from an accounting firm to handle the tax filing process, which includes preparing “financial statements” and “audit reports.”
Financial Statements
A company’s financial statements consist of multiple reports and documents that provide an overview of its financial performance over a specific period (e.g., annually or quarterly). Consolidated financial statements show the company’s financial health, potential weaknesses, and the impact of key decisions on expenses.
Audit Report
Once the accountant completes the financial statements, they will submit the report to an audit firm or auditor. The auditing firm is responsible for reviewing the accuracy and compliance of the financial statements to ensure they are truthful and meet regulatory standards.
Annual General Meeting (AGM)
Within six months after the company’s first anniversary, an Annual General Meeting must be held to inform shareholders of the company’s financial status and to facilitate important company decisions. This meeting is a statutory requirement under the Companies Ordinance.
Our Company Registration Services Explained
We provide a comprehensive registration process covering:
- Company name approval and reservation
- Preparation and submission of company incorporation documents
- Business registration certificate application
- Assistance with company secretary & registered office address
- Bank account opening support
- Tax and compliance advisory
We offer clear and competitive pricing with no hidden fees. Our pricing structure is fully transparent, ensuring you understand every cost before proceeding. Check out our pricing here
Beyond company registration, we provide corporate secretarial services, accounting, auditing and tax filing advisory, HR and Payroll, Recruitment and legal compliance consulting to support your business growth.
Our services don’t stop after company incorporation. We assist with:
- Annual compliance filings
- Accounting & tax return filing
- Corporate bank account setup support
- Ongoing business advisory
Services for Overseas Clients
Special Considerations for Overseas Clients
If you’re an international entrepreneur looking to register a company in Hong Kong, we offer dedicated support, ensuring compliance with local regulations. No physical presence is required, and we help with:
- Remote company incorporation
- Company secretary & registered address solutions
- Opening a corporate bank account remotely
- Tax structuring & compliance
Country-Specific Advice
At FastLane Group, we offer tailored company registration services and fully online incorporation solutions for entrepreneurs worldwide.
Not from these countries? We provide incorporation services for business owners worldwide! Contact us to learn how we can help you register your Hong Kong company online, no matter where you are located.
What Makes Us Special?
Global Reach with Local Expertise
We handle company registrations from all over the world while ensuring compliance with Hong Kong business laws. Our experience in cross-border business setup gives us an edge in guiding international clients effectively.
Competitive Pricing With Transparent Costs
Unlike other service providers, we offer cost-effective and fully transparent pricing with no hidden fees. Our packages are designed to offer the best value while ensuring regulatory compliance.
Proven Track Record with Diverse Clients
FastLane Group has successfully assisted thousands of clients, from local startups to international corporations. Our commitment to accuracy, efficiency, and compliance makes us a preferred partner for Hong Kong company incorporation.
Statutory Deadlines for Notifying the Companies Registry
When making changes, such as updating the company address or altering shareholding, you must inform the Companies Registry and other relevant government agencies within the statutory deadlines. Failure to comply may result in fines.
| Action | Statutory Deadline |
| Change of Registered Office Address | Within 15 days |
| Appointment or Resignation of Director/Secretary | Within 15 days |
| Change of Director/Secretary Details | Within 15 days |
| Share Allotment | Within 1 month |
| Change of Alternate Director | Within 15 days |
| Change of Alternate Director Details | Within 15 days |
| Amendment of Articles of Association | Within 15 days |
| Change of Company Name | Within 15 days |
| Change of Register or Records Location | Within 15 days |
| Filing of Annual Return | Within 42 days after the anniversary date |
| Notification of Business Commencement | Within 1 month |
| Change of Business Name | Within 1 month |
| Change of Business Nature | Within 1 month |
| Application for Branch Business Registration | Within 1 month |
| First Annual General Meeting | Within 18 months of incorporation |
| Subsequent Annual General Meetings | Within 9 months after accounting year-end (interval not exceeding 15 months between meetings) |
| First Profits Tax Return | Within 3 months of issue date |
| Subsequent Profits Tax Returns | As specified by the Inland Revenue Department |
Our Company Formation Pricing
| Service Include | Unlimited Company | Basic Limited Company | Limited Company with Secretary | Limited Company with Address | All-Inclusive Limited Company |
|---|---|---|---|---|---|
| Company Name Search | ✔ | ✔ | ✔ | ✔ | ✔ |
| KYC/AML Compliance Check | ✔ | ✔ | ✔ | ✔ | ✔ |
| Declarations： First Director Registered Address Secretary Shareholder | N/A | ✔ | ✔ | ✔ | ✔ |
| Document Preparation: NNC1 Articles of Association First Written Resolution Share Certificates Certificate of Incorporation | ✔ | ✔ | ✔ | ✔ | ✔ |
| Online Statutory Records: Register of Directors and Secretary Register of Members Significant Controllers Register | N/A | ✔ | ✔ | ✔ | ✔ |
| Premium Company Kit: Articles of Association Share Certificates Statutory Record Book Pre-Printed Round Seal Pre-Printed Signature Stamp | N/A | ✔ | ✔ | ✔ | ✔ |
| Assistance in Arranging Bank Account Meeting | ✔ | ✔ | ✔ | ✔ | ✔ |
| Certified Company Documents for Bank Account | ✔ | ✔ | ✔ | ✔ | ✔ |
| 12-Month Company Secretary Service | ✔ | ✔ | |||
| 12-Month Registered Office Address | ✔ | ✔ | |||
| Fees: | Contact Us | Starting at $5,350 | Starting at $6,350 | Starting at $6,350 | Starting at $9,300 |
- The government registration fee of HKD3,920 is not included in our service fees.
- The business registration fee of HKD2,200 is not included in our registered office address service fees.
Core Services Included:
- NNC1
- Article of Association
- First Written Resolution
- Share Certificate
- Certificate of Incorporation
- Register of Directors and Secretaries
- Register of Members
- Register of Significant Controllers
- A Company Pre-ink Round Chop
- A Company Pre-ink Signature Chop
Company Formation Add-On Services:
Tailor-made Company Registration Packages Starting from HKD5,350
Get a Free QuoteRemote Company Formation
FastLane offers a fully remote company formation service, enabling businesses to incorporate in Hong Kong without the need for physical presence. The entire process can be completed online, from the submission of documents to the collection of incorporation certificates. This service is particularly advantageous for international clients or those who prefer a streamlined, digital experience. Key Features of Remote Company Formation:
- Online Submission: All required documents can be submitted through our secure online portal.
- Digital Communication: Our team is readily available to assist via email or online chat, ensuring that all your questions are answered promptly.
- Electronic Certificates: Receive your incorporation certificates electronically, with the option to request hard copies if needed.
- No Physical Presence Required: Complete the entire process from anywhere in the world, without the need to visit Hong Kong.
Get Started with Your Company Registration Today
Ready to register your Hong Kong company? Our expert team is here to assist you at every step. Contact us today to start your business journey in Hong Kong with ease!
Talk To Our Team
Company Formation Services for Various Needs
Company Formation Services for Local Residents
Tailored for Hong Kong individuals and business owners looking to start a business locally. We provide comprehensive support for company formation, limited company setup, and registration in Hong Kong, ensuring a smooth and efficient registration process.
Company Formation Services for Foreigners
Designed for foreign entrepreneurs aiming to expand into the Asian market or establish a tax-efficient base. We assist international clients with Hong Kong company formation, including setting up a limited company, registering a company, or purchasing a ready-made company, providing a seamless registration experience.
Overseas Expansion Support for Hong Kong Businesses
Customized for Hong Kong businesses looking to expand globally, we offer end-to-end support, including limited company registration, market research, and regulatory compliance review. Our services help Hong Kong companies establish limited companies overseas, enabling smooth growth from local setup to international expansion.
Why Choose FastLane?
100% Remote Company Formation
Start your company without needing to visit Hong Kong. Enjoy FastLane’s quick, online, and hassle-free company formation services from anywhere in the world.
No Hidden Fees
We offer transparent and affordable pricing with solutions tailored to meet your business needs, so you know exactly what you’re paying for.
Exceptional Customer Service
Our experts guide you through every step of the formation process. With instant chat support and responses within a day, we’re always ready to assist.
One-Stop Solution
Access a complete range of business services in one place, including company secretary, accounting, and auditing services.
We Prepare All Necessary Documents and Certificates for Your Company Formation
Certificate of Incorporation
A legal document that certifies the company as a legal entity permitted to conduct business in Hong Kong and internationally.
Business Registration Certificate (BRC)
Issued by the Business Registration Office of the Inland Revenue Department, this certificate is the primary license required to operate any business in Hong Kong.
Articles of Association
This legal document outlines the company’s internal rules and governance structure in Hong Kong.
Incorporation Form (NNC1)
One of the three essential documents submitted to the Hong Kong Companies Registry when forming a new company.
Register of Directors
As per Section 641(3) of the Companies Ordinance, a register of directors must be maintained at the company’s registered office or designated location, in either English or Chinese.
Register of Members
Section 627 requires the company to maintain a register of members in either Chinese or English.
Register of Company Secretaries
A register of company secretaries must be kept in either Chinese or English.
Significant Controllers Register (SCR)
Since March 1, 2018, all companies registered in Hong Kong (except listed companies) must maintain an SCR.
Notice of Commencement (IRBR200)
One of the essential forms that must be accurately filed, containing the latest and accurate information about your organization with the Inland Revenue Department (IRD).
First Directors’ Resolutions
This initial resolution includes key details about the company, such as name, registered address, registration number, and decisions about appointing the registration agent, directors, and issuance of shares to shareholders.
Share Allotment
As per the Companies Ordinance, the NSC1 form must be filed with the Companies Registry within one month of the initial share allotment date (excluding the date of allotment).
Director Consent to Act
Newly appointed directors must sign a consent form agreeing to serve in their role.
Secretary Consent to Act
The appointed company secretary must sign a consent form to accept their position.
Register of Charges
Any local company or non-Hong Kong company registered in Hong Kong must file details of any charge with the Companies Registry.
Share Certificates
These certificates serve as proof of a shareholder’s ownership in the company unless evidence indicates otherwise.
Trusted by over 1000+ businesses
What Do Our Clients Say About Our Hong Kong Company Formation Services
Optimus Golf Limited
De Groot Technology Limited
Rocket Academy
Get a quote for your audit
You are required to provide these documents for an audit quotation:
Trial Balance
Income Statement
General Ledger
Statement of Financial Position
Prior Year Audit Report (if any)
Corporate Secretary Document
FAQ
What are the requirements for setting up a limited company in Hong Kong?
- At least one shareholder (aged 18 or above, local or foreign)
- At least one director (aged 18 or above, local or foreign; can be the same as the shareholder)
- A registered address in Hong Kong (not a P.O. box)
- Minimum paid-up capital of HKD 1 per share
- A Hong Kong resident as the company secretary, to assist with compliance and documentation
Every company must appoint a company secretary who resides in Hong Kong. The Hong Kong company secretary plays a crucial role in assisting directors with preparing and submitting all necessary documents to ensure company compliance. For more info about company incorporation in Hong Kong, please check here
How do I choose the right company formation service?
When selecting a service provider, consider their professional experience, customer reviews, service scope, transparency in fees, and any additional services offered.
What documents will I receive once my company is successfully registered?
Upon successful registration, you will receive:
- Certificate of Incorporation
- Business Registration Certificate (BR)
- Articles of Association
- Incorporation Form (NNC1)
- Company seal
These documents will be placed in a “green box,” which can be taken to the bank for opening a company account. Additionally, FastLane CPA Limited, part of our group, is registered with the Hong Kong Institute of Certified Public Accountants (HKICPA).
How much capital is required to set up a limited company?
According to Hong Kong law, the statutory minimum share capital for a limited company is HKD 1, but in practice, it can be set higher depending on business needs.
How long does it take to set up a limited company in Hong Kong?
Once all documents are ready, the company registration process typically takes about 1 to 2 working days. The timeline depends largely on document preparation and the operating hours of the relevant authorities. Rest assured, we strive to make the process as smooth and efficient as possible.
What are the advantages and disadvantages of a limited company?
Advantages:
- Limited liability protects shareholders’ personal assets.
- Relatively easy to raise capital and attract investors.
Disadvantages:
- Must comply with more legal and reporting requirements.
- Higher setup and operational costs, including annual filing and audit fees.
Is a Limited Company Suitable for All Types of Businesses?
A limited company is suitable for most types of businesses, especially those requiring higher capital or facing greater risks.
What is the process for setting up an unlimited company?
The setup process for an unlimited company typically includes:
- Submitting the registration application and relevant fees to the Companies Registry.
- Choosing a company name and ensuring its availability.
- Preparing registration documents, including the Articles of Association and information on shareholders and directors.
Does an unlimited company need to appoint a company secretary?
Yes, by law, an unlimited company must appoint a company secretary who is responsible for handling regulatory compliance matters.
What are the advantages and disadvantages of an unlimited company?
Advantages:
- Relatively simple to set up and operate.
- Shareholders have flexibility in managing the company.
Disadvantages:
- Limited ability to raise funds.
- Shareholders bear unlimited liability for the company’s debts.
Is an unlimited company suitable for all types of businesses?
An unlimited company is suitable for smaller or lower-risk businesses. For businesses requiring higher capital or facing greater risks, other structures, such as a limited company, may be more appropriate.
When do I need to renew my Business Registration Certificate?
Registered businesses must renew their Business Registration Certificate annually (unless it’s a 3-year certificate). The Business Registration Office usually sends a renewal notice by mid-month in the month before the certificate’s expiration. For example, if your certificate expires in May, the renewal notice will be sent in mid-April. Once payment is made, the notice becomes a valid registration certificate.
- If you don’t receive a notice: Notify the commissioner in writing within one month of the certificate’s expiration. The renewal process can be completed in person or by mail.
- In Person: Visit the Business Registration Office, bring your existing certificate, and request a new notice. If your business address has changed, fill out form IRC 3111A to notify them of the change.
- By Mail: Send a copy of your previous certificate and a crossed check made payable to “The Government of the Hong Kong Special Administrative Region” to the Business Registration Office. They will send a stamped certificate to your business address. If your address has changed, include a notice with your registration number, business name, old and new addresses, and the date the change took effect.
Since February 14, 2011, renewal notices have been issued on standard A4 paper. For more details, please refer to the format guidelines for the “Business Registration Certificate, Branch Registration Certificate, and Renewal Notice.”
What are the tax obligations for an unlimited company?
An unlimited company must pay profits tax in accordance with Hong Kong tax laws and handle its own tax filing.
Does an unlimited company need to file an annual return?
Yes, an unlimited company must file an annual return with the Companies Registry each year and pay the annual filing fee.
Can a foreigner start a company in Hong Kong?
Yes, absolutely! Once you have successfully completed the Know Your Customer (KYC) verification process, you are eligible to register a company in Hong Kong and enjoy the benefits of operating as a local business. You’ll need to comply with the Companies Ordinance and the regulations of the Companies Registry, which include having a registered office address in Hong Kong, a verified company name, and a Hong Kong-based company secretary.
Individuals of any nationality can register a company in Hong Kong. There are no nationality restrictions for shareholders and directors, but a local business address (not a P.O. box) is required. You are not required to physically visit Hong Kong for the incorporation process, though some banks may request an in-person meeting to finalize account opening with physical document submission.
Can a foreigner open a bank account in Hong Kong?
Having a corporate bank account is essential for any new company in Hong Kong. There are two main options for opening an account:
- Traditional Banks: Institutions like HSBC prioritize face-to-face meetings and require more documentation for the account setup.
- Online Financial Services: Options such as RD Wallet, Aspire, and Airwallex allow you to complete the process conveniently online.
Each choice has its own advantages. FastLane Group partners with various reputable banks, and our team can connect you with banking partners who meet your business needs. Contact us to speak with our expert team for personalized guidance.
Can a foreigner serve as a director of a Hong Kong company?
Yes. The Companies Ordinance does not require directors to be Hong Kong residents.
Can the company change its registered address after incorporation?
Yes, a company can change its registered address in Hong Kong. The company must follow the specified process by the Companies Registry, including submitting the address change notification within the designated period. Once effective, the new address will be the official contact point for the company.
How can I confirm that my company has been successfully incorporated?
You can verify your company’s registration status on the official website of the Hong Kong Companies Registry using their online search service, or you can ask us to conduct the search on your behalf. Basic search services are free.
When should I renew my Business Registration Certificate?
Registered businesses must renew their Business Registration Certificate annually (unless it’s a 3-year certificate). The Business Registration Office usually sends a renewal notice by mid-month in the month before the certificate’s expiration. For example, if your certificate expires in May, the renewal notice will be sent in mid-April. Once payment is made, the notice becomes a valid registration certificate.
- If you don’t receive a notice: Notify the commissioner in writing within one month of the certificate’s expiration. You can renew by visiting in person or by mail:
- In Person: Visit the Business Registration Office, bring your existing certificate, and request a new notice. If your business address has changed, complete form IRC 3111A to notify them of the change.
- By Mail: Send a copy of your previous certificate and a crossed check payable to “The Government of the Hong Kong Special Administrative Region” to the Business Registration Office. The office will send a stamped certificate to your business address. If your address has changed, include a notification with your registration number, business name, old and new addresses, and the effective date of the change.
Since February 14, 2011, renewal notices have been issued on standard A4 paper. For more details, please refer to the format guidelines for the “Business Registration Certificate, Branch Registration Certificate, and Renewal Notice.”
What documents will I receive once my Hong Kong company is successfully registered?
Once your Hong Kong company is registered, you will receive:
- Certificate of Incorporation
- Business Registration Certificate (BRC)
- Articles of Association
- Incorporation Form (NNC1)
- Company seal
These documents are usually placed in a “green box,” which you can take to the bank for account opening purposes. Additionally, FastLane CPA Limited, part of our group, is a registered member of the Hong Kong Institute of Certified Public Accountants (HKICPA).
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