{"id":10781,"date":"2025-07-11T15:20:40","date_gmt":"2025-07-11T08:20:40","guid":{"rendered":"https:\/\/vinasc.co\/phuong-phap-dinh-gia-doanh-nghiep-linh-vuc-dich-vu-tai-ca-mau\/"},"modified":"2026-07-17T09:22:10","modified_gmt":"2026-07-17T02:22:10","slug":"phuong-phap-dinh-gia-doanh-nghiep-linh-vuc-dich-vu-tai-ca-mau","status":"publish","type":"page","link":"https:\/\/vinasc.co\/ko\/phuong-phap-dinh-gia-doanh-nghiep-linh-vuc-dich-vu-tai-ca-mau\/","title":{"rendered":"\uae4c\ub9c8\uc6b0 \ub3c4 \uc11c\ube44\uc2a4\uc5c5 \uae30\uc5c5 \uac00\uce58\ud3c9\uac00 \ubc29\ubc95"},"content":{"rendered":"
\n

\uae30\uc5c5 \uc778\uc218\ud569\ubcd1(M&A) \uac70\ub798 \uc5d0\uc11c \uae30\uc5c5 \uac00\uce58 \ud3c9\uac00\ub294 \uad00\ub828 \ub2f9\uc0ac\uc790\ub4e4\uc774 \ud569\ub9ac\uc801\uc778 \ud22c\uc790 \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc11c\ube44\uc2a4 \ubd80\ubb38 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uae30\uc5c5 \uac00\uce58\uac00 \uc720\ud615 \uc790\uc0b0\ubfd0\ub9cc \uc544\ub2c8\ub77c \ube0c\ub79c\ub4dc, \uace0\uac1d \uae30\ubc18, \uacbd\uc601\uc9c4\uc758 \uacbd\ud5d8, \uc2dc\uc7a5 \ud3c9\ud310 \ub4f1 \ub2e4\uc591\ud55c \uc694\uc18c\uc5d0 \uc88c\uc6b0\ub418\uae30 \ub54c\ubb38\uc5d0 \uc81c\uc870\uc5c5 \uae30\uc5c5\ubcf4\ub2e4 \uac00\uce58 \ud3c9\uac00 \uacfc\uc815\uc774 \ub354\uc6b1 \ubcf5\uc7a1\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n

\ub9ce\uc740 \uacbd\uc6b0 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc740 \uc790\uc0b0 \uaddc\ubaa8\uac00 \ud06c\uc9c0 \uc54a\uc744 \uc218 \uc788\uc9c0\ub9cc, \uc548\uc815\uc801\uc778 \uc218\uc775\uc6d0, \ucda9\uc131\ub3c4 \ub192\uc740 \uace0\uac1d \uae30\ubc18, \uadf8\ub9ac\uace0 \ud6a8\uacfc\uc801\uc778 \uc0ac\uc5c5 \ubaa8\ub378\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4 . \uc774\ub7ec\ud55c \uc694\uc18c\ub4e4\uc740 \uc0ac\uc5c5 \uac00\uce58\ub97c \ud06c\uac8c \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc801\uc808\ud55c \ud3c9\uac00 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc740 \uc0ac\uc5c5 \uc591\ub3c4 \uac70\ub798\ub97c \uc9c4\ud589\ud558\uae30 \uc804\uc5d0 \uc0ac\uc5c5\uc758 \uc9c4\uc815\ud55c \uac00\uce58\ub97c \uacb0\uc815\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/p>\n

\uae4c\ub9c8\uc6b0 \uc5d0\uc11c\ub294 \uc591\uc2dd\uc5c5 \ubc0f \uc218\uc0b0\ubb3c \uac00\uacf5\uc5c5, \ub18d\uc0b0\ubb3c \ubb34\uc5ed, \uc218\ucd9c \ubb3c\ub958 \ub4f1 \uc8fc\uc694 \uacbd\uc81c \ubd80\ubb38\uc758 \ud655\uc7a5\uacfc \ub354\ubd88\uc5b4 \uc11c\ube44\uc2a4 \ubd80\ubb38\ub3c4 \uafb8\uc900\ud788 \ubc1c\uc804\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubb3c\ub958, \ubb34\uc5ed, \uc6b4\uc1a1, \uae30\uc220 \uc11c\ube44\uc2a4, \uc0dd\uc0b0 \uc9c0\uc6d0 \uc11c\ube44\uc2a4 \ub4f1 \uc11c\ube44\uc2a4 \ubd80\ubb38\uc5d0 \uc885\uc0ac\ud558\ub294 \uae30\uc5c5\ub4e4\uc740 \uc774 \uc9c0\uc5ed\uc5d0\uc11c \uc778\uc218\ud569\ubcd1 \uae30\ud68c\ub97c \ubaa8\uc0c9\ud558\ub294 \ub9ce\uc740 \ud22c\uc790\uc790\ub4e4\uc758 \uad00\uc2ec\uc744 \ub04c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ub9e5\ub77d\uc5d0\uc11c \uc11c\ube44\uc2a4 \uae30\uc5c5 \uac00\uce58 \ud3c9\uac00\uc5d0 \uacfc\ud559\uc801\uc778 \ubc29\ubc95\ub860\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uacfc \ud22c\uc790\uc790 \ubaa8\ub450\uc5d0\uac8c \uac70\ub798 \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\uc758 \uacf5\uc815 \uac00\uce58\ub97c \uc0b0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p><\/blockquote>\n

1. \uc11c\ube44\uc2a4\uc5c5\uccb4\uc758 \uac00\uaca9 \uacb0\uc815 \uacfc\uc815\uc758 \ud2b9\uc9d5<\/h2>\n

\uc11c\ube44\uc2a4\uc5c5\uccb4\uc758 \uac00\uce58\ud3c9\uac00 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\uae30 \uc804\uc5d0, \ud574\ub2f9 \uc0ac\uc5c5 \uc720\ud615\uc758 \ud2b9\uc131\uc744 \uc774\ud574\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n

\uc11c\ube44\uc2a4 \uae30\uc5c5\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc81c\uc870\uc5c5\uccb4\uc5d0 \ube44\ud574 \uc720\ud615 \uc790\uc0b0 \ube44\uc911\uc774 \ub0ae \uc2b5\ub2c8\ub2e4 . \uc774\ub294 \uc11c\ube44\uc2a4 \uae30\uc5c5\uc758 \uc6b4\uc601\uc774 \uc8fc\ub85c \uc11c\ube44\uc2a4 \uc81c\uacf5 \ub2a5\ub825, \uacbd\uc601 \uacbd\ud5d8 \ubc0f \uace0\uac1d \uad00\uacc4\uc5d0 \uae30\ubc18\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n

\ub354\uc6b1\uc774 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc758 \uac00\uce58\ub294 \uc548\uc815\uc801\uc778 \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\uace0 \uace0\uac1d\uacfc\uc758 \uc7a5\uae30\uc801\uc778 \uad00\uacc4\ub97c \uc720\uc9c0\ud558\ub294 \ub2a5\ub825 \uc5d0 \ud06c\uac8c \uc88c\uc6b0\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4 .<\/p>\n

\ub530\ub77c\uc11c \uc11c\ube44\uc2a4 \uae30\uc5c5\uc758 \uac00\uce58\ub97c \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ube0c\ub79c\ub4dc, \uc2dc\uc7a5 \ud3c9\ud310, \uace0\uac1d \uae30\ubc18\uacfc \uac19\uc740 \uc694\uc18c\ub4e4\uc774 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n

\"\uae4c\ub9c8\uc6b0
\uae4c\ub9c8\uc6b0 \ub3c4 \uc11c\ube44\uc2a4\uc5c5 \uae30\uc5c5 \uac00\uce58\ud3c9\uac00 \ubc29\ubc95<\/figcaption><\/figure>\n

2. \uc790\uc0b0 \uac00\uce58\uc5d0 \uae30\ubc18\ud55c \ud3c9\uac00 \ubc29\ubc95<\/h3>\n

\uc790\uc0b0 \uae30\ubc18 \ud3c9\uac00\ub294 \uae30\uc5c5 \uac00\uce58 \ud3c9\uac00 \uacfc\uc815\uc5d0\uc11c \uc77c\ubc18\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \uae30\ubcf8\uc801\uc778 \ubc29\ubc95 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/p>\n

\uc774 \ubc29\ubc95\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\uc758 \uac00\uce58\ub294 \ucd1d \uc790\uc0b0 \uac00\uce58\uc5d0\uc11c \ubd80\ucc44\ub97c \ucc28\uac10\ud55c \uae08\uc561\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4 .<\/p>\n

\uae30\uc5c5 \uac00\uce58\uc758 \ub300\ubd80\ubd84\uc774 \uc720\ud615 \uc790\uc0b0\uc5d0 \uc788\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc5d0 \uc774 \ubc29\ubc95\uc774 \ucd08\uae30 \ucc38\uace0\uc810 \uc73c\ub85c \uc790\uc8fc \uc0ac\uc6a9\ub429\ub2c8\ub2e4 .<\/p>\n

\ud558\uc9c0\ub9cc \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc11c\ube44\uc2a4 \uae30\uc5c5\uc740 \ubd80\ub3d9\uc0b0, \uae30\ubc18 \uc2dc\uc124 \ub610\ub294 \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uc7a5\ube44\uc640 \uac19\uc740 \uac00\uce58 \uc788\ub294 \uc790\uc0b0\uc744 \uc18c\uc720\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub7ec\ud55c \uc790\uc0b0\uc740 \uc5ec\uc804\ud788 \uae30\uc5c5 \uac00\uce58\ub97c \ud3c9\uac00\ud558\ub294 \ub370 \uc0ac\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

3. \uc2dc\uc7a5 \ube44\uad50 \ubc29\ubc95<\/h3>\n

\uc2dc\uc7a5 \ube44\uad50\ubc95\uc740 M&A \uac70\ub798\uc5d0\uc11c \uc0c1\ub2f9\ud788 \ud754\ud788 \uc0ac\uc6a9\ub418\ub294 \uac00\uce58 \ud3c9\uac00 \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/p>\n

\uc774 \ubc29\ubc95\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc758 \uac00\uce58\ub294 \ub300\uc0c1 \uae30\uc5c5\uc744 \uc2dc\uc7a5\uc5d0\uc11c \uc774\ubbf8 \uac70\ub798\ub97c \uc9c4\ud589\ud55c \uc720\uc0ac \uae30\uc5c5\ub4e4\uacfc \ube44\uad50\ud558\uc5ec \uacb0\uc815\ub429\ub2c8\ub2e4 .<\/p>\n

(P\/E)\uc774\ub098 \uae30\uc5c5\uac00\uce58 \ub300\ube44 \uc601\uc5c5\uc774\uc775\ub960(EV\/EBITDA) \uacfc \uac19\uc740 \uc7ac\ubb34 \uc9c0\ud45c\ub294 \uae30\uc5c5\ub4e4\uc744 \ube44\uad50\ud558\ub294 \ub370 \uc77c\ubc18\uc801\uc73c\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n

\uc2dc\uc7a5 \ube44\uad50\ubc95\uc740 \ud22c\uc790\uc790\ub4e4\uc774 \uc2dc\uc7a5\uc5d0\uc11c \uc720\uc0ac\ud55c \uac70\ub798\ub97c \uae30\uc900\uc73c\ub85c \uc801\uc815 \uac00\uaca9\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uc9c0\ub9cc , \uc2dc\uc7a5 \uc815\ubcf4\uc758 \ud22c\uba85\uc131\uc5d0 \ud06c\uac8c \uc758\uc874\ud569\ub2c8\ub2e4.<\/p>\n

4. \ud560\uc778\ud604\uae08\ud750\ub984(DCF)\ubc95<\/h3>\n

\ud560\uc778\ud604\uae08\ud750\ub984\ubc95\uc740 \uc778\uc218\ud569\ubcd1 \uac70\ub798\uc5d0\uc11c \ub110\ub9ac \uc0ac\uc6a9\ub418\ub294 \uac00\uce58\ud3c9\uac00 \ubc29\ubc95 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/p>\n

\uc774 \ubc29\ubc95\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5 \uac00\uce58\ub294 \uae30\uc5c5\uc774 \ubbf8\ub798\uc5d0 \ucc3d\ucd9c\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \ud604\uae08 \ud750\ub984\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ud55c \ub2e4\uc74c, \uc774\ub97c \ud604\uc7ac \uac00\uce58\ub85c \ud560\uc778\ud558\uc5ec \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n

\uc548\uc815\uc801\uc778 \uc218\uc775\uacfc \uc9c0\uc18d \uac00\ub2a5\ud55c \uc0ac\uc5c5 \ubaa8\ub378\uc744 \uac00\uc9c4 \uc11c\ube44\uc2a4 \uae30\uc5c5\uc758 \uacbd\uc6b0 , \ud560\uc778 \ud604\uae08 \ud750\ub984\ubc95\uc740 \uc0c1\ub2f9\ud788 \uc815\ud655\ud55c \uac00\uce58 \ud3c9\uac00 \uacb0\uacfc\ub97c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n

\ud558\uc9c0\ub9cc \uc774 \ubc29\ubc95\uc744 \uc801\uc6a9\ud558\ub824\uba74 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc7ac\ubb34 \uc608\uce21\uacfc \ud68c\uc0ac\uc758 \uc131\uc7a5\ub960\uc5d0 \ub300\ud55c \ud569\ub9ac\uc801\uc778 \uac00\uc815\uc774 \ud544\uc694\ud569\ub2c8\ub2e4 .<\/p>\n

5. \uc774\uc775 \uae30\ubc18 \uac00\uce58 \ud3c9\uac00 \ubc29\ubc95<\/h2>\n

\ub9ce\uc740 \uacbd\uc6b0 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc758 \uac00\uce58\ub294 \uc218\uc775 \ucc3d\ucd9c \ub2a5\ub825 \uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4 .<\/p>\n

\uc774 \ubc29\ubc95\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc758 \uac00\uce58\ub294 \uae30\uc5c5\uc758 \uc774\uc775\uc5d0 \ud574\ub2f9 \uc0b0\uc5c5\uc5d0 \uc801\ud569\ud55c \ud3c9\uac00 \uacc4\uc218\ub97c \uacf1\ud558\uc5ec \uacc4\uc0b0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc0ac\uc5c5 \uc2e4\uc801\uc774 \uc548\uc815\uc801\uc774\uace0 \ub3d9\uc77c \uc5c5\uc885\uc758 \ub2e4\ub978 \uc0ac\uc5c5\uccb4\uc640 \ube44\uad50\ud558\uae30 \uc26c\uc6b4 \uc11c\ube44\uc2a4 \uc5c5\uc885\uc5d0 \uc790\uc8fc \uc801\uc6a9\ub429\ub2c8\ub2e4 .<\/p>\n

6. \uc11c\ube44\uc2a4 \uae30\uc5c5\uc758 \uac00\uce58\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778<\/h3>\n

\ud3c9\uac00 \ubc29\ubc95 \uc678\uc5d0\ub3c4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc758 \uac00\uce58\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc5ec\ub7ec \uc694\uc778\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc2dc\uc7a5\uc5d0\uc11c\uc758 \uae30\uc5c5 \ud3c9\ud310\uacfc \ube0c\ub79c\ub4dc\ub294 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc694\uc18c \uc911 \ud558\ub098\uc785\ub2c8\ub2e4 . \uac15\ub825\ud55c \ube0c\ub79c\ub4dc\ub294 \uae30\uc5c5\uc774 \uace0\uac1d\uc744 \uc720\uce58\ud558\uace0 \uc548\uc815\uc801\uc778 \uc218\uc775\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n

\ub610\ud55c, \uc778\ub825\uc758 \uc9c8, \uae30\uc5c5 \uc9c0\ubc30 \uad6c\uc870 \uc2dc\uc2a4\ud15c, \uadf8\ub9ac\uace0 \uc2e0\uaddc \uc2dc\uc7a5 \uc9c4\ucd9c \ub2a5\ub825 \ub610\ud55c \uae30\uc5c5 \uac00\uce58\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/p>\n

\uc11c\ube44\uc2a4 \uc5c5\uc885\uc5d0\uc11c\ub294 \uace0\uac1d \uad00\uacc4\uc640 \ud30c\ud2b8\ub108\uc640\uc758 \uc7a5\uae30 \uacc4\uc57d \ub610\ud55c \ud68c\uc0ac\uc5d0 \uc0c1\ub2f9\ud55c \uac00\uce58\ub97c \ucc3d\ucd9c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

7. \uae30\uc5c5 \uac00\uce58 \ud3c9\uac00\uc5d0\uc11c \ucee8\uc124\ud305 \ud68c\uc0ac\uc758 \uc5ed\ud560<\/h3>\n

\uae30\uc5c5 \uac00\uce58 \ud3c9\uac00\ub294 \uae08\uc735 \ubc0f \ud22c\uc790 \ubd84\uc57c\uc5d0\uc11c \uc0c1\ub2f9\ud55c \uacbd\ud5d8\uacfc \uc804\ubb38 \uc9c0\uc2dd\uc744 \uc694\uad6c\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4.<\/p>\n

\uc804\ubb38 \ucee8\uc124\ud305 \ud68c\uc0ac\ub294 \uae30\uc5c5\uc774 \uc7ac\ubb34 \uc0c1\ud669\uc744 \ubd84\uc11d\ud558\uace0, \uc131\uc7a5 \uc7a0\uc7ac\ub825\uc744 \ud3c9\uac00\ud558\uba70, \uc801\uc808\ud55c \uac00\uce58 \ud3c9\uac00 \ubc29\ubc95\uc744 \uc801\uc6a9\ud558\uc5ec \uae30\uc5c5\uc758 \uacf5\uc815 \uac00\uce58\ub97c \uacb0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4 .<\/p>\n

\ub610\ud55c, \ud574\ub2f9 \ucee8\uc124\ud305 \ud68c\uc0ac\ub294 \uae30\uc5c5\uc774 \uac00\uce58 \ud3c9\uac00 \ubb38\uc11c\ub97c \uc900\ube44\ud558\uace0 \ud22c\uc790\uc790\uc640\uc758 \ud611\uc0c1 \uacfc\uc815\uc5d0\uc11c \ub3c4\uc6c0\uc744 \uc904 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4 .<\/p>\n

8. \ube44\ub098\uc2a4\ud06c \uadf8\ub8f9 \u2013 \uae4c\ub9c8\uc6b0 \uc18c\uc7ac \uae30\uc5c5 \uac00\uce58 \ud3c9\uac00 \ucee8\uc124\ud305 \ud68c\uc0ac<\/h3>\n

\uae4c\ub9c8\uc6b0\uc758 \uc11c\ube44\uc2a4 \uc0ac\uc5c5 \uac00\uce58 \ud3c9\uac00\uc5d0 \uad00\uc2ec \uc788\ub294 \uae30\uc5c5 \ubc0f \ud22c\uc790\uc790\ub294 \uc804\ubb38 \ucee8\uc124\ud305 \ud68c\uc0ac\uc640 \ud611\ub825\ud558\uc5ec \uac00\uce58 \ud3c9\uac00 \uacfc\uc815\uc774 \uc815\ud655\ud558\uace0 \uac1d\uad00\uc801\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

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