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2024-12-31-accounts

Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

Charity number: 1203634

PASTEUR FOUNDATION – UK

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 6
Independent Examiner's Report 7 - 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 - 16

Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees Professor S Cole, Chair
N Fentanes (appointed 27 May 2024)
C Giboulet
A Bogaerts
S Brenninkmeijer
Sir P Nurse
P Chalon (appointed 25 August 2025)
Charity registered
number
1203634
Principal office
BDB Pitmans LLP
1 Bartholomew Close
London
EC1A 7BL
Accountants
Peters Elworthy & Moore
Chartered Accountants
Salisbury House
Station Road
Cambridge
CB1 2LA

Page 1

Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their report and the financial statements of Pasteur Foundation – UK (the Charity) for the year ended 31 December 2024. The Trustees confirm that the Annual Report and financial statements of the Charity comply with the current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition of the Charities SORP (FRS102) October 2019, effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Policies and objectives

The Charity’s principal objectives, as set out in its strategic plan and governing documents, are:

  1. To raise awareness in the UK of the work of the Institut Pasteur as an internationally renowned centre of excellence for biomedical research and public health.

  2. To encourage scientific partnerships with British institutions and promote existing partnerships between the Institute Paster and the UK.

  3. To raise funds to award grants to support cross-border projects at the interface of multiple scientific disciplines between the Institut Pasteur and leading UK-based research institutions, tackling global public health challenges.

In 1876, Louis Pasteur said: “Science knows no country, because knowledge belongs to humanity, and is the torch which illuminates the world.” 150 years later, at Pasteur Foundation – UK, we still believe that the next major public health challenges will be better addressed by cross-border scientific cooperation.

Our Vision

Pasteur Foundation UK seeks to support cross- border projects at the interface of multiple scientific disciplines between the Institut Pasteur and leading UK based research institutions, tackling global public health challenges.

Our Mission

Our mission is to raise awareness of, and support for, these scientific collaborations. The main activities funded by the charity to further the charities’ purpose for the public benefit are:

Public Benefit

The Charity provides public benefit through the promotion of scientifical collaborations relating to global public health challenges. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE

In 2024, its first full year of activity, Pasteur Foundation – UK was still establishing its strategy, Board of Trustees, and supporter network. Despite being in this early phase, the Charity achieved a number of important milestones:

These achievements demonstrate that even at an early stage, the Charity was able to make meaningful progress towards its objectives of raising awareness, building networks, and supporting scientific collaboration.

FINANCIAL REVIEW

Total income for the year was £202,655 (2023: £9,021), and total expenditure was £82,259 (2023: £2,190), resulting in a net surplus for the year of £120,396 (2023: £6,831). Closing unrestricted funds at the end of the year were £127,227 (2023: £6,831).

Reserves Policy

Pasteur Foundation – UK continues to operate under a prudent reserves policy. The Charity retains a small proportion of each donation as unrestricted reserves to ensure financial resilience and support ongoing operational costs.

The Charity also benefits from seed support provided by the Institut Pasteur, which underpins its running costs in this formative period.

The Trustees review the reserves policy annually to ensure it remains appropriate to the scale and maturity of the organisation.

Principal Funding Sources

In 2024, the Charity's principal funding sources were:

This blend of philanthropic income and institutional support provided a strong basis for the Charity’s activities in its first full year.

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

FUTURE PLANS

Looking ahead from 2024, the Charity’s key goals are to:

In addition to these immediate priorities, the Charity will also begin work to build a stronger strategic plan in alignment with the Institut Pasteur’s Pasteur 2030 strategy. This involves structuring our activities around three founding principles of Education, Research, and Exploration, with four key scientific pillars at the heart:

The Charity’s future direction will be guided by these themes, ensuring that UK philanthropy directly supports cutting-edge Franco-British collaborations addressing the most pressing global health challenges.

To deliver this ambition, our goals are to:

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

STRUCTURE, GOVERNANCE, AND ORGANISATION

Trustees are recruited for their skills, knowledge and experience needed for the effective administration of the Charity, as well as their personal interested in the work of the Foundation and their commitment to help the Charity achieve its core goals. In the early stages of establishing the Charity, Trustees will be appointed according to the Board structure set out in the Foundation’s strategic plan. Trustees are appointed by the Board in accordance with the constitution.

There must be at least three Trustees. If the number falls below this minimum, the remaining Trustee or Trustees may act only to call a meeting of the charity Trustees or appoint a new charity trustee.

In accordance with the constitution, Trustees must be appointed to the board for a term of three years (with the exception of the first charity trustees, who are appointed for four years). New Trustees must be appointed by a resolution passed at a properly convened meeting of the charity trustees.

The Institut Pasteur may appoint at least three charity trustees, at least one of whom should be involved with the Institut Pasteur’s fundraising programme.

Trustee induction

The Trustees will make available to each new charity trustee:

In addition, a declaration of interests must be completed and checks to ensure they are not disqualified from becoming a trustee. The Charity Commission trustee eligibility declaration will then be signed and submitted to the Charity Commission. Pasteur Foundation – UK will also provide all new trustees with an information pack, including previous Board meeting minutes and information on projects and new trustees will also be offered a tour of the Institut Pasteur Paris campus.

The Trustees who served during this period were as follows:

Professor Sir Stewart Cole (Chair) Stephen Brenninkmeijer Paul Nurse Antoine Bogaerts Caroline Giboulet Norma Fentanes (appointed 27 May 2024)

Organisational Structure and Decision Making

Responsibility for the day-to-day operations of the Charity are delegated by the trustees to the Head of Development. The Head of Development is responsible for fundraising, communications, partnership development, events and overseeing the general administrative running of the Foundation. The Head of Development reports to the trustees once a quarter on the progress of the Foundation at the meeting of the Board of Trustees. All major decisions of the Charity, including awarding grants, appointment of new Trustees and significant financial decisions are taken at the quarterly meeting of the Board of Trustees.

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Connected Charities

Pasteur Foundation – UK seeks to raise awareness and funds for the Institut Pasteur, a French foundation with officially recognised charitable status. All funds raised and grants awarded by Pasteur Foundation – UK are to support work taking place between scientists at the Institut Pasteur and UK-based research institutions.

Risk Management Policy

The trustees operate a formal risk management process. Trustees, together with the Head of Development, regularly review and record key risks, their probability, impact and mitigating actions. The Charity also has in place a due-diligence framework as part of the gift acceptance policy.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Professor S Cole Chair Date: 06 October 2025

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PASTEUR FOUNDATION – UK ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 10 October 2025 Michael Hewett FCA DChA

PETERS ELWORTHY & MOORE

Chartered Accountants Salisbury House Station Road Cambridge CB1 2LA

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME FROM:
Donations and legacies
2
TOTAL INCOME
EXPENDITURE ON:
Charitable activities
4
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
2024
£
202,655
202,655
82,259
82,259
120,396
6,831
120,396
127,227
Total
funds
2024
£
202,655
202,655
82,259
82,259
120,396
6,831
120,396
127,227
Total
funds
2023
£
9,021
9,021
2,190
2,190
6,831
-
6,831
6,831

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 11 to 16 form part of these financial statements.

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

BALANCE SHEET AS AT 31 DECEMBER 2024

Note
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: amounts falling due within one
year
9
NET CURRENT ASSETS
TOTAL NET ASSETS
CHARITY FUNDS
Unrestricted funds
TOTAL FUNDS
9,000
125,148
134,148
(6,921)
2024
£
127,227
127,227
127,227
127,227
9,000
21
9,021
(2,190)
2023
£
6,831
6,831
6,831
6,831

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Professor S Cole

Chair

Date: 06 October 2025

The notes on pages 11 to 16 form part of these financial statements.

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Pasteur Foundation – UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 GOING CONCERN

The Trustees have reviewed the financial position of the Charity, and have a reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements continue to be prepared on the going concern basis.

1.3 INCOME

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a grant is subject to conditions that require a level of performance before the Charity is entitled to the funds the income is deferred and not recognised until either those conditions are fully met, or the fulfillment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting period.

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date, which usually occurs upon receipt.

1.4 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES (CONTINUED)

1.4 EXPENDITURE (CONTINUED)

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

1.5 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.6 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.7 LIABILITIES AND PROVISIONS

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.8 FINANCIAL INSTRUMENTS

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.9 PENSIONS

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

1.10 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds
2024
£
Donations
32,927
Grants
169,728
202,655
Total
funds
2024
£
32,927
169,728
202,655
Total
funds
2023
£
9,021
-
9,021

3. ANALYSIS OF GRANTS

Grants to Total Total
Individuals funds funds
2024 2024 2023
£ £ £
Philanthropic funding 1,486 1,486 -

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

4. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Charitable activities
TOTAL 2023
ANALYSIS OF SUPPORT COSTS
Staff costs
Consultancy
Office costs
Room hire
Legal fees
Travel costs
Bank charges
Accountancy (governance)
Independent Examination Fees (governance)
Grant
funding of
activities
2024
£
1,486
-
Support
costs
2024
£
80,773
2,190
Total
funds
2024
£
82,259
2,190
Total
funds
2024
£
68,605
293
2,078
1,806
900
995
119
4,057
1,920
80,773
Total
funds
2023
£
2,190
Total
funds
2023
£
-
990
-
-
-
-
-
1,200
-
2,190

5. INDEPENDENT EXAMINER'S REMUNERATION

The independent examiner's remuneration amounts to an independent examiner fee of £1,920 ( 2023 - £Nil ) , and other accountancy fees of £4,057 (2023 - £1,200).

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

6. STAFF COSTS

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
2024
£
65,096
1,821
1,688
68,605
2023
£
-
-
-
-

The average number of persons employed by the Charity during the year was as follows:

2024 2023
No. No.
Employees 1 -

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2024 2023
No. No.
In the band £60,001 - £70,000 1 -

7. TRUSTEES' REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2023: £Nil).

During the year, no Trustee expenses have been incurred (2023: £Nil).

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Docusign Envelope ID: 927F85ED-D940-4DE0-ABDB-7BBD87AD86B6

PASTEUR FOUNDATION – UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

8. DEBTORS

2024 2023
£ £
DUE WITHIN ONE YEAR
Accrued income 9,000 9,000

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other taxation and social security
Other creditors
Accruals
2024
£
1,635
1,428
438
3,420
6,921
2023
£
990
-
-
1,200
2,190

10. PENSION COMMITMENTS

The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £1,688 (2023: £Nil). Contributions totalling £438 (2023: £Nil) were payable to the fund at the balance sheet date and are included in creditors.

11. RELATED PARTY TRANSACTIONS

A donation amounting to £20,000 was received from one of the Trustees in the year (2023: £Nil). No benefits were received as a result of this donation and no restrictions were placed on the use of the funds.

There were no other related party transactions in the current or prior year.

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