Balanced Scorecard in Banking, by Adel Al-Alawi, during iCompetences ISIConference - Marrakech 2011...

7/31/2019 Balanced Scorecard in Banking, by Adel Al-Alawi, during iCompetences ISIConference - Marrakech 2011 Speaker Presentation

http://slidepdf.com/reader/full/balanced-scorecard-in-banking-by-adel-al-alawi-during-icompetences-isiconference 1/29

Smh Dyyjlfdsl`g `n Edjdgfhc Vfùhfduc lgEdgolgb dgc Nlgdgfldj Lgnùadsl`g V|vshav;Fdvh `n Edmudlg

Yuhvhgshc e|;

Cu Dchj Dj!Djdrl* Dvv`fldsh Yu`nhvvù `n ALV

F`jjhbh `n Exvlghvv Dcalglvsudsl`g

Xgl~huvls| `n Edmudlg

4

Cu Dchj Dj!Djdrl ! Edjdgfhc Vfùhfduc lg Edgolgb



Dbhgcd

Yxuy`vh `n Vsxc|

Uhvhdufm Txhvsl`gv

Uh~lhr `n Edjdgfhc Vfùhfduc Jlshudsxuh

D bhghulf @gjlgh Edgolgb Vsudshb| Ady -@gjlghEdgolgb Edjdgfhc Vfùhfduc,

Uhvhdufm Ahsm`c`j`b| dgc Cdsd F`jjhfsl`g

Nlgclgbv

F`gfjxvl`gv

Uhfàahgcdsl`gv

5




Lgsu`cxfsl`g

Yxuy`vh `n Vsxc| Vlgfh smh hahubhgfh `n smh edjdgfhc vfùhfduc dyyu`dfm ls

rdv adlgj| xvhc lg ahdvxulgb yhunùadgfhv lg adgxndfsxulgb fàydglhv*

vhu~lfh fàydglhv duh vsduslgb s` uhdjl{h smh ehghnlsv `n smhEdjdgfhc Vfùhfduc dgc mdc dsshayshc s` xvh ls' '

Smh adlg yxuy`vh `n smlv vsxc| lv s` yu`~h smds smh EdjdgfhcVfùhfduc fdg eh xvhc dv dg hnnhfsl~h yhunùadgfhahdvxuhahgs v|vsha lg smh `gjlgh edgolgb vhfsù'

Smh dla lv s` chshualgh smh ndfsùv smds cul~h yhunùadgfh `n`gjlgh edgolgb nuà n`xu yhuvyhfsl~hv ch~hj`yhc e| Odyjdgdgc Gùs`g lg 4<<5 ;

Fxvsàhuv*

Lgshugdj yu`fhvvhv*

Jhduglgb dgc bu`rsm* dgc

Nlgdgfldj'

6




Lgsu`cxfsl`g

Uhvhdufm Txhvsl`gv Rmds lv smh edjdgfhc vfùhfduc dgc m`r lv ls ch~hj`yhc0

Rmds duh smh ehghnlsv dgc jlalsdsl`gv `n smh EVF0

Mdv smh EVF ehhg vxffhvvnxjj| layjhahgshc lg smh

edgolgb vhfsù0 Fdg smh EVF eh hnnhfsl~hj| xvhc s` ahdvxuh smh

yhunùadgfh `n nluav yu`~lclgb `gjlgh nlgdgfldjvhu~lfhv0

M`r fdg smh EVF f`gfhys eh dyyjlhc s` edgov `nnhulgb`gjlgh vhu~lfhv lg Edmudlg0

3





Smh Edjdgfhc Vfùhfduc

8

Smh EdjdgfhcVfùhfduc lv d v|vshasmds n`fxvhv smh hnnùsv

`n hayj`|hhv* nuàclnnhuhgs jh~hjv `n smhùbdgl{dsl`g* s`rducvdfmlh~lgb smhfàydg|“v ~lvl`g dgc

vsudshblf ̀ ekhfsl~hv'

mdv n`xu yhuvyhfsl~hv;Smh f`gfhys `n smhEdjdgfhc Vfùhfducmdv ehhg dyyjlhc lggxahu`xv `n nlua* dgc

b`~hugahgsùbdgl{dsl`gv djj `~husmh rùjc dgc lsH~djxdsh smh `~hudjjmhdjsm `n smhùbdgl{dsl`g

‑M`r c` fxvsàhuv vhh xv0‑' ‚Rmds axvs rh h}fhj ds0‑

‚Fdg rh f`gslgxh s` layu`~h dgc fuhdsh ~djxh0

‚M`r c` rh

j`ò s`vmduhm`jchuv0‑





>

Smh Yhuvyhfsl~hv `n smh Edjdgfhc Vfùhfduc ;

4!Smh f`gfhugv `n fxvsàhuv duhfdshbùl{hc lgs` n`xu duhdv; slah* txdjls|*yhunùadgfh dgc vhu~lfh* dgc f`vs'

5! Lgshugdj ExvlghvvYhuvyhfsl~h; ùbdgl{dsl`gvghhc s` n`fxv `g ahdvxulgbsmh lgshugdj exvlghvv`yhudsl`gv smds hgdejhv smhas` dfmlh~h fxvsàhuvdslvndfsl`g' H}dayjhvlgfjxch txdjls|* f|fjh slah

dgc yu`cxfsl~ls|' Fàydglhvvm`xjc djv` chshualgh rmdsyu`fhvvhv smh| axvs h}fhj dsdgc chnlgh ahdvxuhv nùhdfm'

6! Jhduglgb dgc bu`rsm Cxh s` bjèdjfàyhslsl`g* fàydglhv axvsf`gslgx`xvj| layu`~h smhlu h}lvslgbyu`cxfsv dgc yu`fhvvhv* dgc lgsu`cxfhghr yu`cxfsv s` hgshu ghr aduohsv dgclgfuhdvh uh~hgxhv* smhuhe| lgfuhdvlgb

vmduhm`jchu ~djxh'3

! Nlgdgfldj Yhuvyhfsl~h; smhnlgdgfldj yhunùadgfh ahdvxuhvvm`r rmhsmhu smh layu`~hcahdvxuhv ̀ n fxvsàhu vdslvndfsl`g*lgshugdj yu`fhvv yhunùadgfh* dgc

lgg`~dsl`g dgc jhduglgb duhf`gsulexslgb s` layu`~hahgsv lg smhe`ssà jlgh' Yu`nlsdeljls|* vmduhm`jchu~djxh* dgc bu`rsm duh h}dayjhv `nnlgdgfldj ahdvxuhv'





Smh Ch~hj`yahgs dgc Layjhahgsdsl`g Vsdbhv

2

Smlv Nlbxuhljjxvsudshv smh glghvshy nudahrùo?smh `xsyxs nuàhdfm vshy

yu`~lchv smh lgyxsnù smh gh}s vshy'Smh flufjh mhjyvh}yuhvv smh vhgvhsmds exljclgb dgclayjhahgslgb dvfùhfduc lv df`gslgx`xvk`xugh|* g`s dyu`khfs'

Exljclgb dgc Layjhahgslgb d Edjdgfhc Vfùhfduc-Dc`yshc nuà U`ma dgc Mdjedfm 5995,


4

5

6

3

8 >

2

=

<Vhjn! dvvhvvahgs; fùh exvlghvv*

Smhahv; exljc smh exvlghvv* layu`~hhnnlflhgf|* dgc ch~hj`y ghr yu`cxfsv

`~hudjj exvlghvv vsudshblfady




Ehghnlsv `n smh EVF; Jlgov ~lvl`g dgc vsudshb| s` h~hu|cd| dfsl`gv' Mhjyv adgdbhuv n`fxv `g smh a`vs fuxfldj

ahdvxuhv' Ls fdg eh xvhc dv d vsudshblf adgdbhahgs

v|vsha' yu`~lchv d vgdyvm`s `n `~hudjj yhunùadgfh' Mhjyv fàaxglfdsh vsudshb| s` hayj`|hhv dgc

vmduhm`jchuv' Djlbgv rùo rlsm fulslfdj vxffhvv ndfsùv' Hgf`xudbhv chvluhc ehmd~lù dgc hjlalgdshv

xgchvluhc ehmd~lù `n hayj`|hhv'

=




Smh dyyjlfdsl`g a`chj `n Edjdgfhc Vfùhfduc lg yhunùadgfh Adgdbhahgs Lgnùadsl`g V|vsha lg Edgolgb

<

Yu`fhhclgbv ̀ n smh 599< Lgshugdsl`gdj V|ay`vlxa ̀ g Rhe Lgnùadsl`g V|vshav dgc Dyyjlfdsl`gv -RLVD“9<,

Gdgfmdgb* Y' U' Fmlgd* Ad| 55!53* 599<* yy' 59>!59<




Rmhg EDGOV ch~hj`y EVF* smh| vm`xjc sxug ùbdgl{dsl`gdj dgc `yhudsl`gdjvsudshblhv lgs` d vhulhv `n èkhfsl~hv dgc ahdvxudejh lgclfdsùv'

Cu Dchj Dj!Djdrl ! Edjdgfh VfùhFduc lgEdgolgb 49

Fxvsàhuv*

Lgshugdj yu`fhvvhv*

Nlgdgfldj'Jhduglgb dgc bu`rsm





Jlalsdsl`gv `n EVF;

Uhtxluhv buhds da`xgsv `n slah dgchnnùs s` eh layjhahgshc'

Mdv s` eh uhbxjduj| xycdshc'

Clnnlfxjs s` vhjhfs smh fùuhfs vhs `n ahdvxuhv'

H}fjxchv vxyyjlhuv dgc fàyhslsùv'

44





Vxffhvvnxj layjhahgsdsl`g `n EVF lg clnnhuhgs nlhjcv

B`~hugahgs Hcxfdsl`g Adgxndfsxulgb Vhu~lfhv

Alglvsu| ̀ n Mhdjsm

Yul~dsh Vfm``jv Mlbmhu Hcxfdsl`g G`~duslv Edgolgb Vhfsù

45

‥Dudaf` -Vdxcl Dudeld,‥Haduds -XDH,‥Cxedl Rùjc -XDH,‥Axvsdnd Vxjsdg -@adg,‥Alglvsu| `n Rùov ‖ Edmudlg

‥ Cxedl Hjhfsulfls|. Rdshu Dxsmùls| -CHRD, lv smh nluvs

ùbdgl{dsl`g lg smh Alccjh Hdvs s` md~h ehhg lgcxfshc lgs` smh Mdjj ̀ n Ndah nùlsv layjhahgsdsl`g ̀ n smh Edjdgfhc Vfùhfduc dgc dcmhuhgfh s` smh nl~hyulgflyjhv ̀ n smh Vsudshb| N`fxvhc @ubdgl{dsl`g* ch~hj`yhc e| fuhdsùv ̀ n smhEdjdgfhc Vfùhfduc* Cuv' Odyjdg dgc Gùs`g'' CHRD* 5944* CHRD S`yAdgdbhahgs fàyjhsh Vsudshb| 5994!5948 Rùovm`y*‥mssyv;//h!

vhu~lfhv'chrd'b`~'dh/ghrvmlvs/chsdljv'dvy}0lc194<9>6>499999999999999994<9>6>4

‥Gdsl`gdj Edgo `n Oxrdls -Oxrdls,‥Oxrdls NlgdgfldjM`xvh -Oxrdls,

G`~duslv lv @gh `n smh jdubhvsdgc a`vs rlchj| uhvyhfshcymduadfhxslfdj fàydglhv lgsmh rùjc' G`~duslv hayj`|vghduj| 499*999 yh`yjhrùjcrlch


https://e-services.dewa.gov.ae/newshist/details.aspx?id=0190636100000000000000001906361








Vxffhvvnxj Vsùlhv `n EVF lg smh EdgolgbVhfsù; Edgolgb 6>8

Lgfuhdvhc vdjhv

Lgfuhdvhc a`gsmj| fdjj ~`jxahv

<9( fxvsàhu vdslvndfsl`g

=4( hayj`|hh vdslvndfsl`g

Rhjjv Ndub`

Lgfuhdvhc gxaehu `n fxvsàhuv 55( uhcxfsl`g lg f`vsv yhu fxvsàhu

Fuhcls Jledgdlv Vxffhvvnxj Eudgfm Yhunùadgfh Ahdvxuhahgs Adsul}

46



http://slidepdf.com/reader/full/balanced-scorecard-in-banking-by-adel-al-alawi-during-icompetences-isiconference 14/29Cu Dchj Dj!Djdrl ! Edjdgfhc Vfùhfduc lg Edgolgb



Ydjjdclxa -5949,* Vsudshb| H}hfxsl`g Fmdayl`gv* Smh Ydjjdclxa EdjdgfhcVfùhfduc Mdjj `n Ndah Uhyùs 5949* Mdu~duc Exvlghvv Yxejlvmlgb



@gjlgh Edgolgb Edjdgfhc Vfùhfduc

Vshyv lg ch~hj`ylgb smh @gjlghEdgolgb EVF;Chnlgh vsudshblf èkhfsl~hv edvhc `g

smh n`xu yhuvyhfsl~hv Fxvsàhuv*

Lgshugdj yu`fhvvhv*

Jhduglgb dgc bu`rsm* dgc

Nlgdgfldj''

Vhjhfs uhjh~dgs ahdvxuhv nù hdfmèkhfsl~h'

Nùaxjdsh vsudshb| ady'

4>




Nùaxjdsh `n vsudshb| ady nù @gjlgh

Edgolgb'

D bhghulf `gjlgh edgolgbvsudshb| ady lv nùaxjdshc s`vm`r smh vsudshblf èkhfsl~hv

dgc uhjh~dgs ahdvxuhv `n smhvfùhfduc yhuvyhfsl~hv'

42




Nùaxjdsh `n vsudshb| ady nù @gjlgh Edgolgb'

GH]S Nlbxuh uhyuhvhgsv smh bhghulf vsudshb| ady nù EDGOV`nnhulgb `gjlgh nlgdgfldj vhu~lfhv'

Smh ady vm`rv smh vsudshblf b`djv nuà smh n`xu yhuvyhfsl~hv dgc

smh ahdvxuhv smds lgclfdsh yhunùadgfh lg hdfm duhd'

Smh vsudshb| ady djj`rv adgdbhuv s` jlgo smh èkhfsl~hv nuà hdfm

yhuvyhfsl~h e| lchgsln|lgb fdxvh!dgc!hnnhfs uhjdsl`gvmlyv' Smh ady vm`rv smds ln hayj`|hhv duh sudlghc yu`yhuj| dgc

shfmg`j`b| lv xycdshc* smhg smh lgshugdj dfsl~lslhv rljj eh yhunùahcrhjj'

Ln smh fuxfldj dfsl~lslhv duh yhunùahc rhjj* smhg fxvsàhuv rljj eh

mlbmj| vdslvnlhc' Ln fxvsàhuv duh vdslvnlhc* smhg uh~hgxhv rljj bu`rbudcxdjj|'

Smh ahdvxuhv djj`r smh adgdbhuv s` chshfs yuèjhav lg dg hduj|vsdbh dgc uhvy`gc s` smha ehnùh smh nlgdgfldj `xsfàhv duhdnnhfshc'

4=




Lgfuhdvh Vmduhm`jchu ̂ djxh

Uh~hgxh Bu`rsm Vsudshb| Yu`cxfsl~ls| Vsudshb|

Hvsdejlvm ghr v`xufhv `n

uh~hgxh e| `nnhulgb ghr

vhu~lfhv

Yu`~lch axjslyjh vhu~lfhv

s` edgo fxvsàhuv Uhcxfh `yhudsl`gdj dgc

dcalglvsudsl~h f`vsv

Ad}lal{h smh xvh `n

lgnùadsl`g v|vshav

Nlgdgfldj

Yhuvyhfsl~h

Fxvsàhu

Yhuvyhfsl~h

Nlgdgfldj Vhu~lfhv

Dssulexshv Uhjdsl`gvmly Ladbh

Uhjldejh

Vhfxuh

Advv

fxvsàl{dsl`g

Nulhgcj|

Hg~lu`gahgs

Suxvshc eudgc

gdah

Rhevlsh Dssulexshv

Vyhhc F`gshgs

Chvlbg Hdvh `n

Xvh

Fxvsàhu

Ndaljlduls|Yu`y`vlsl`g

Ch~hj`y g`g!

fùh edgolgb

yu`cxfsv dgc

vhu~lfhv

Lgshugdj

Yu`fhvvhv

Yhuvyhfsl~h

F`jjhfs nhhcedfo `g

fxvsàhu vdslvndfsl`g

dgc xgchuvsdgc

fxvsàhu vhbahgsv

Xsljl{h f`vs vd~lgbv*

uhcxfh huuù adublg* dgc

chjl~hu vhu~lfhv vhfxuhj|

dgc hnnlflhgsj|

Lgshbudsh rlsm nlgdgfldj

adgdbhahgs v`nsrduh

Jhduglgb

dgc Bu`rsm

Yhuvyhfsl~h

Xybudch LS voljjv smu`xbm sudlglgb

dgc ch~hj`yahgs dgc ch~hj`y

fàyjdlgs adgdbhahgs voljjv dgc

nhhcedfo vhu~lfh

Xycdsh mducrduh dgc v`nsrduh

dyyjlfdsl`gv dgc uhvhdufm y`shgsldj

~djxh `n hahublgb shfmg`j`blhv

Fuhdsh ùbdgl{dsl`gdj

fmdgbh dbhgcd

@gjlgh Edgolgb Vsudshb| Ady Lgg`~dsl`g4<




Vsudshb| Ady nù djj s|yh

`n ùbdgl{dsl`gvmssy;//rrr'dfsl~hvsudshb|'fà/lghhcs`/

Hdfm Edjdgfhc Vfùhfduc vm`xjc eh

fxvsàl{hc s` adsfm |`xu ùbdgl{dsl`gdjvsuxfsxuh* vsudshb|* dgc vlsxdsl`g

http://www.activestrategy.com/ineedto/create_cascade_scorecards.aspx





Uhvhdufm Ahsm`c`j`b| dgc Cdsd F`jjhfsl`g

Ahsm`c`j`b|

Uhvhdufm dyyu`dfm Uhvhdufm yduslflydgsv Uhvhdufm dvvxaysl`gv Vdayjh vhjhfsl`g

54

Gdsl`gdj Edgov Yduslflydshc lg smlv Uhvhdufm;

Edgo `n Edmudlg . OxrdlsLsmaddu EdgoEdmudlg Lvjdalf Edgo

G`' `n lgvslsxsl`gv 456 -Vhys 5944,Uhsdlj edgov 69

J`fdjj| lgfùyùdshc 48 * Eudgfmhv `n nùhlbg edgov 48 * Rm`jhvdjh Edgov 2>

Uhyuhvhgsdsl~h @nnlfhv 4>Dvvhsv XV#4<>'< eljjl`g -Kxj 5944,'Lvjdalf Edgov -lgfjxchc lg de`~h,;G`' `n edgov 5> -Vhys 5944,Dvvhsv XV#53'4 eljjl`gedgov' mssy;//rrr'fee'b`~'em/ydbh'ymy0y1edgolgb


http://www.cbb.gov.bh/page.php?p=banking

http://www.cbb.gov.bh/page.php?p=banking



nlgclgbv

Edgo `n Edmudlg dgc OxrdlsH!edgolgb Cl~lvl`g

Yhuvyhfsl~h B`djv

Nlgdgfldj !Bhghudsh yu`nlsv s` f`~hu excbhs'

Fxvsàhu !Lgfuhdvh `gjlgh edgolgb fxvsàhuv'!Lgfuhdvh xsljl{dsl`g udsh e| shg n`jcv'

!Fxvsàl{h vhu~lfh e| `nnhulgb`gjlgh j`dg dc~lvù| dgc dyyjlfdsl`g'

!Hvsdejlvm ghr ladbh `n EEO ”A| màh“'

55




nlgclgbv

Edgo `n Edmudlg dgc Oxrdls!H!edgolgb Cl~lvl`gYhuvyhfsl~h B`djvLgshugdj !Fuhdsh ghr h!vhu~lfhv'Yu`fhvvhv h}lvslgb h!vhu~lfhv;

!Vhfxud `gjlgh!Dj!Md|uds vd~lgbv fhuslnlfdsh!Uhdj slah yd|ahgs `n Edshjf` dgc[dlg eljjv'!edmudlgyd|'fà

!F`g~hus f`g~hgsl`gdj edgolgb vhu~lfhv s`hjhfsu`glf edgolgb'

!Fuhdsh h!aduohs yjdfh nù EEO'!Fuhcls Fduc Yd|ahgs

Jhduglgbdgc Bu`rsm !H~djxdsh hayj`|hhv edvhc `g yhunùadgfh'

56




nlgclgbv

Lsmaddu Edgo Yhuvyhfsl~h B`djvNlgdgfldj !Ahhs yu`khfshc jh~hj `n excbhs nù hdfm |hdu'

!Ahdvxuh yu`nlsv edvhc `g s|yh `n yu`cxfs'

Fxvsàhu !N`fxv `g smh txdjls| `n fxvsàhuv'!Ahdvxuh fxvsàhu vdslvndfsl`g edvhc `ggxaehu `n fàyjdlgsv'

LgshugdjYu`fhvvhv !Lgsu`cxfh ghr yu`cxfsv dgc vhu~lfhv'

!Ndalj| Sdodnxj -lgvxudgfh yu`cxfsv,

!Sdrduuxt -fdvm nlgdgfh,!Uhfuxls ”Txdjls| F`gsu`j Adgdbhu“'

Jhduglgbdgc Bu`rsm !Mluh ”Mhdc `n Sudlglgb“ s` ndfljlsdsh sudlglgb

yu`budav'

53




nlgclgbv

Lsmaddu Ghs!Jlgo

Yhuvyhfsl~h B`djv

Fxvsàhu !A`glsù gxaehu `n uhblvshuhc xvhuv'

!A`glsù smh nuhtxhgf| `n xvhv `n hdfm `gjlgh vhu~lfh'

Jhduglgb

dgc Bu`rsm !Xybudch v|vshav h~hu| sr` |hduv'

58




nlgclgbv

Edmudlg Lvjdalf Edgo

Yhuvyhfsl~h B`djvNlgdgfldj !Dfmlh~h lgfuhdvhv lg ghs lgfàh*

U@L* dgc vmduhm`jchu“v htxls|'

Fxvsàhu !Yxejlfl{h rhevlsh chvlbg

fàyhslsl`g'

Lgshugdj !Fuhdsh ghr Fùh Edgolgb V|vsha'

Yu`fhvvhv !H~djxdsh eudgfmhv edvhc `g

adgdbhahgs e| èkhfsl~h v|vsha'Jhduglgb !Uhfuxls txdjlnlhc vhglù jh~hj h}hfxsl~hv'

dgc Bu`rsm !@nnhu sudlglgb yu`budav s` djj hayj`|hhv'

5>




f`gfjxvl`gv

Smh edjdgfhc vfùhfduc fdg eh xvhc s` ahdvxuhsmh yhunùadgfh `n `gjlgh edgolgb yu`~lchuv'

Gdsl`gdj edgov h~djxdsh yhunùadgfh edvhc `gnlgdgfldj ahdvxuhv'

Vsudshblf èkhfsl~hv `n smh edgov duhclvf`gghfshc dgc g`s fàelghc lg d vlgbjhv|vsha'

G`gh `n smh edgov mdv d vhydudsh vsudshb| nù`gjlgh edgolgb'

Smh edgov uhdjl{hc smh y`shgsldj `n smh EVF dgcduh f`gvlchulgb smh dyyjlfdsl`g `n smh v|vsha'

52




uhfàahgcdsl`gv

D vhydudsh ~lvl`g dgc vsudshblf alvvl`gvm`xjc eh fuhdshc nù smh `gjlgh edgolgbcl~lvl`g'

Vsudshblf èkhfsl~hv vm`xjc eh vhs edvhc

`g smh n`xu yhuvyhfsl~hv `n smh EVF' Smh vxlsdejh ahdvxuh nù hdfm èkhfsl~h

vm`xjc eh vhjhfshc' Smh vsudshb| vm`xjc eh fàaxglfdshc s`

hayj`|hhv `n djj jh~hjv' Smh èkhfsl~hv vm`xjc eh uhbxjduj|

uh~lhrhc dgc xycdshc'

5=




Smdgo |`x

nù jlvshglgbdchj'djdjdrlIbadlj'fà

5<

Smh Dyyjlfdsl`g `n Edjdgfhc Vfùhfduc lg Edgolgb dgcNlgdgfldj Lgnùadsl`g V|vshav;

Fdvh `n Edmudlg

mailto:[email protected]

mailto:[email protected]

Date post:	05-Apr-2018
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Balanced Scorecard in Banking, by Adel Al-Alawi, during iCompetences ISIConference - Marrakech 2011...

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