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<h1>Social Security Programs Throughout the World: Europe, 2014</h1>
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<h1>Austria</h1>
<div class="exchangeRate">Exchange rate: <abbr class="spell">US</abbr>$1.00&nbsp;= 0.73&nbsp;euro (&euro;).</div>
<h2>Old Age, Disability, and Survivors</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First laws:</span> 1906 (pensions), implemented in 1909; and 1938 (insurance), implemented in 1939.</p>
<p><span class="h4">Current laws:</span> 1955 (social insurance), implemented in 1956; 1978 (self employed), implemented in 1979; 1978 (farmers); 1978 (professional persons); and 2004 (pension harmonization), implemented in 2005.</p>
<p>Note: The 1955 law applies to insured persons aged&nbsp;50 or older on January&nbsp;1, 2005. The 2004 law applies to insured persons younger than age&nbsp;50 on January&nbsp;1, 2005. Under the 2004 law, all special systems provide similar benefits.</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Wage earners and salaried employees earning at least &euro;395.31 a month and apprentices.</p>
<p>Special systems for miners; notaries; public-sector employees; and self-employed persons, including those in industry and trade, and agriculture.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> 10.25% of covered earnings.</p>
<p>The maximum monthly earnings used to calculate contributions are &euro;4,530.</p>
<p><span class="h4">Self-employed person:</span> Not applicable.</p>
<p><span class="h4">Employer:</span> 12.55% of covered payroll.</p>
<p>The maximum monthly earnings used to calculate contributions are &euro;4,530.</p>
<p><span class="h4">Government:</span> A subsidy; the cost of the care benefit and income-tested allowance.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Old-age pension:</span> Age&nbsp;65 (men) or age&nbsp;60 (women, gradually rising to age&nbsp;65 from 2024 to 2033) with at least 180&nbsp;months of coverage in the last 30&nbsp;years, a total of at least 300&nbsp;months of coverage, or 180&nbsp;months of contributions.</p>
<p>Early pension: The early pension is being phased out by 2017. Age&nbsp;64 (men, gradually rising to age&nbsp;65 by 2017) or age&nbsp;59 (women, gradually rising to 60 by 2017) with at least 462&nbsp;months of coverage or 432&nbsp;months of contributions.</p>
<p>Special conditions for workers in physically demanding jobs and for the <span class="nobr">long-term</span> insured.</p>
<p>Corridor pension: Age&nbsp;62 with at least 462&nbsp;months of coverage and with monthly earnings of at least &euro;395.31. (The corridor pension for women is effective in 2028. Until then, women can claim the statutory <span class="nobr">old-age</span> pension at age&nbsp;60.)</p>
<p>Child's supplement: Paid for each child younger than age&nbsp;18 (age&nbsp;27 if a student or in training, no limit if disabled).</p>
<p>Income-tested allowance: Paid for pensioners with an income below income-tested allowance standard rate.</p>
<p><span class="h4">Care benefit (old age):</span> Paid to <span class="nobr">old-age</span> pensioners who require personal care.</p>
<p>Benefits are payable abroad (a reciprocal agreement may be required if the benefit is paid abroad for a period longer than two months).</p>
<p><span class="h4">Disability pension:</span> Paid for an assessed loss of more than 50% of earning capacity. The insured must have at least 60&nbsp;months of contributions (plus one month for each month from age&nbsp;50) in the last 10&nbsp;years (plus two months for each month from age&nbsp;50), 300&nbsp;months of coverage, or a total of 180&nbsp;months of contributions. The qualifying conditions are reduced for persons aged&nbsp;58 or older.</p>
<p>Reduced pension: The full pension is reduced if monthly earnings exceed &euro;1,134.77.</p>
<p>Child's supplement: Paid for each child younger than age&nbsp;18 (age&nbsp;27 if a student or in training, no limit if disabled).</p>
<p>Income-tested allowance: Paid for low-income pensioners.</p>
<p><span class="h4">Care benefit (disability):</span> Paid to pensioners who require personal care.</p>
<p>Benefits are payable abroad (a reciprocal agreement may be required if the benefit is paid abroad for a period longer than two months).</p>
<p><span class="h4">Survivor pension:</span> The deceased received or was entitled to receive an <span class="nobr">old-age</span> or disability pension at the time of death.</p>
<p>Income-tested allowance: Paid for low-income pensioners.</p>
<p><span class="h4">Care benefit (survivors):</span> Paid to pensioners who require personal care.</p>
<p>Benefits are payable abroad (a reciprocal agreement may be required if the benefit is paid abroad for a period longer than two months).</p>
<h3>Old-Age Benefits</h3>
<p><span class="h4">Old-age pension:</span> 1.78% of the assessment base for each year of coverage is paid.</p>
<p>The assessment base is the insured's adjusted average earnings in the best 26&nbsp;years up to &euro;4,530. (The assessment period is gradually increasing by 12&nbsp;months a year until it reaches 40&nbsp;years in 2028.)&nbsp;</p>
<p>For insured persons born after January&nbsp;1, 1955 the pension is based on the sum of contributions for each calendar year plus the sum of the adjusted annual contributions of all years of contributions divided by 14.</p>
<p>Early pension: The early pension is being phased out by 2017. The benefit is reduced by 0.35% each month it is taken before age&nbsp;65 (men) or age&nbsp;60 (women).</p>
<p>Corridor pension: The benefit is reduced by 0.425% for each month it is taken before the regular pension age.</p>
<p>Child's supplement: &euro;29.07 is paid for each eligible child.</p>
<p>Income-tested allowance: An amount is paid to increase the pension for one person to &euro;857.73 a month; to &euro;1,286.03 for a married couple; plus &euro;132.34 for each eligible child.</p>
<p>Schedule of payments: Fourteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually.</p>
<p><span class="h4">Care benefit:</span> &euro;154.20 to &euro;1,655.80 a month is paid, depending on the amount of care required.</p>
<h3>Permanent Disability Benefits</h3>
<p><span class="h4">Disability pension:</span> 1.78% of the assessment base for each year of coverage is paid.</p>
<p>If the insured is younger than age&nbsp;60, the coverage period is projected to age&nbsp;60.</p>
<p>The assessment base is the insured's adjusted average earnings in the best 26&nbsp;years, up to &euro;4,530. (The assessment period is increasing gradually by 12&nbsp;months a year until it reaches 40&nbsp;years in 2028.)</p>
<p>The maximum pension is 60% of the assessment base.</p>
<p>For insured persons born after January&nbsp;1, 1955 the pension is based on the sum of contributions for each calendar year plus the sum of the adjusted annual contributions of all years of contributions divided by 14.</p>
<p>Reduced pension: The full pension is reduced up to 40% for monthly earnings from &euro;1,702.21 to &euro;2,269.52 and up to 50% for monthly earnings above &euro;2,269.53.</p>
<p>Child's supplement: &euro;29.07 is paid for each child younger than age&nbsp;18 (age&nbsp;27 if a student or in training, no limit if disabled).</p>
<p>Income-tested allowance: An amount is paid to increase the pension for one person to &euro;857.73 a month; to &euro;1,286.03 for a married couple; plus &euro;132.34 for each child for whom a child's supplement is paid.</p>
<p>Schedule of payments: Fourteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually.</p>
<p><span class="h4">Care benefit:</span> &euro;154.20 to &euro;1,655.80 a month is paid, depending on the amount of care required.</p>
<h3>Survivor Benefits</h3>
<p><span class="h4">Spouse's pension:</span> Up to 60% of the deceased's <span class="nobr">old-age</span> pension is paid to a <span class="nobr">widow(er),</span> depending on the ratio of the <span class="nobr">widow(er)'s</span> income to the deceased's income.</p>
<p>Income-tested allowance: An allowance is paid to increase the survivor pension to &euro;857.73 a month.</p>
<p><span class="h4">Orphan's pension:</span> 40% of the spouse's pension is paid to each orphan younger than age&nbsp;18 (age&nbsp;27 if a student or in training, no limit if disabled); 60% for a full orphan.</p>
<p>Income-tested allowance: An allowance is paid to increase the orphan's pension to &euro;315.48 a month (&euro;473.70 for a full orphan); after age&nbsp;24, the allowance increases the orphan's pension to &euro;560.61 a month (&euro;857.73 for a full orphan).</p>
<p>Schedule of payments: Fourteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually.</p>
<p><span class="h4">Care benefit:</span> &euro;154.20 to &euro;1,655.80 a month is paid, depending on the amount of care required.</p>
<h3>Administrative Organization</h3>
<p>Federal Ministry for Labor, Social Affairs and Consumer Protection (<a href="https://www.sozialministerium.at/">http://www.bmask.gv.at</a>), the Federal Ministry for Health, Family, and Youth (<a href="https://www.sozialministerium.at/">http://www.bmgfj.gv.at</a>), and the Federal Ministry of Finance (<a href="https://www.bmf.gv.at">http://www.bmf.gv.at</a>) provide general supervision.</p>
<p>Federation of Austrian Social Insurance Institutions (<a href="https://www.sozialversicherung.at">http://www.sozialversicherung.at</a>), made up of self-governing pension institutions with elected representatives of insured persons and employers, coordinates the program.</p>
<p>Pension Insurance Institution (<a href="https://www.pv.at">http://www.pensionsversicherung.at</a>) administers 85% of all pensions.</p>
<p>Sickness funds collect contributions and transfer them to pension insurance institutions and maintain contribution records for individual workers.</p>
<h2>Sickness and Maternity</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1888 (sickness insurance), implemented in 1889.</p>
<p><span class="h4">Current laws:</span> 1955 (social insurance), implemented in 1956; 1974 (employees); 1978 (self employed), implemented in 1979; 1978 (farmers); and 1978 (professional persons).</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Wage earners and salaried employees earning at least &euro;395.31 a month, apprentices, and pensioners.</p>
<p>Special systems for public-sector and railway employees and self-employed persons in agriculture and trade.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> 3.95% of covered wages (wage earners), 3.82% of covered salary (salaried employees), or 5.10% of the pension (pensioners).</p>
<p>The maximum monthly earnings used to calculate contributions are &euro;4,530.</p>
<p><span class="h4">Self-employed person:</span> Not applicable.</p>
<p><span class="h4">Employer:</span> 3.7% of covered payroll (wage earners) or 3.73% of covered payroll (salaried employees).</p>
<p>The maximum monthly earnings used to calculate contributions are &euro;4,530.</p>
<p><span class="h4">Government:</span> 70% of cash maternity benefits.</p>
<p>The maximum monthly earnings used to calculate contributions are &euro;4,530.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Cash sickness and maternity benefits:</span> Must be in covered employment.</p>
<p><span class="h4">Medical benefits:</span> Must be in covered employment.</p>
<h3>Sickness and Maternity Benefits</h3>
<p><span class="h4">Sickness benefit:</span> 50% of the insured's assessment base is paid; 60% after six weeks. (The employer pays up to 100% of the insured's earnings for up to 12&nbsp;weeks (plus an additional four weeks at 50%), depending on the insured's length of service period; the sickness fund benefit begins after the right to full employer benefits ceases).</p>
<p>The assessment base is the average amount of daily earnings (25% to those receiving 50% of earnings from the employer) plus family supplements (depending on the sickness fund regulations) for 26 to 52&nbsp;weeks, depending on the length of the coverage period.</p>
<p>The maximum benefit is 75% of covered earnings, depending on the number of dependents.</p>
<p><span class="h4">Maternity benefit:</span> 100% of the insured's average earnings is paid for eight weeks before and eight weeks (12 to 16&nbsp;weeks in special cases) after the expected date of childbirth.</p>
<h3>Workers' Medical Benefits</h3>
<p>Benefits are ordinarily provided by doctors, hospitals, and pharmacists under contract with sickness funds; some funds operate their own clinics or hospitals. Benefits include medical, mental health, maternity, and dental care; hospitalization; medicine; appliances; home care; preventive examinations; and transportation.</p>
<p>Cost sharing: The insured pays &euro;5.40 for each prescription, part of the cost of dental care, and at least &euro;30.20, up to 20% of the cost of appliances; waived for patients with limited means.</p>
<p>There is no limit to duration.</p>
<h3>Dependents' Medical Benefits</h3>
<p>Medical benefits for dependents are the same as those for the insured.</p>
<h3>Administrative Organization</h3>
<p>Federal Ministry of Health (<a href="https://www.sozialministerium.at/">http://www.bmg.gv.at</a>) provides general supervision.</p>
<p>Nine district and seven occupational sickness funds administer contributions and benefits. Sickness funds are managed by elected representatives of insured persons and employers.</p>
<h2>Work Injury</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1887 (accident insurance), implemented in 1889.</p>
<p><span class="h4">Current laws:</span> 1955 (social insurance), implemented in 1956, and 1978 (professional persons).</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Employed persons, apprentices, and students.</p>
<p>Special systems for miners; notaries; public-sector employees; and self-employed persons, including those in trade and industry, and agriculture.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> None.</p>
<p><span class="h4">Self-employed person:</span> Not applicable.</p>
<p><span class="h4">Employer:</span> 1.4% of covered payroll.</p>
<p>The maximum monthly earnings used to calculate contributions are &euro;4,530.</p>
<p><span class="h4">Government:</span> None.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Work injury benefits:</span> There is no minimum qualifying period.</p>
<h3>Temporary Disability Benefits</h3>
<p>The benefit is the same as the cash sickness benefit (see Sickness and Maternity) and is paid until the insured is assessed with a permanent disability.</p>
<h3>Permanent Disability Benefits</h3>
<p><span class="h4">Permanent disability pension:</span> 66.6% of the assessment base is paid for a 100% loss of earning capacity.</p>
<p>The assessment base is the insured's average covered earnings in the last year before the disability began.</p>
<p>Partial pension: A proportionately reduced pension is paid with at least a 20% loss of earning capacity.</p>
<p>Supplementary pension: 20% of the permanent disability pension is paid for a loss of earning capacity from 50% to 70%; 50% if the loss of earning capacity is greater than 70%.</p>
<p>Child's supplement: If the insured has at least a 50% loss of earning capacity, 10% of the disability pension is paid for each child younger than age&nbsp;18 (age&nbsp;27 if a student or in training, no limit if disabled).</p>
<p>The total combined disability pension, supplementary pension, and supplements for children must not exceed 100% of the assessment base.</p>
<p>Schedule of payments: Fourteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to the rules of the accident insurance institution.</p>
<p><span class="h4">Care benefit:</span> &euro;154.20 to &euro;1,655.80 a month is paid, depending on the amount of care required.</p>
<h3>Workers' Medical Benefits</h3>
<p>Comprehensive care, including rehabilitation (the first four weeks are provided under Sickness and Maternity) and allowances for training and relocation.</p>
<h3>Survivor Benefits</h3>
<p><span class="h4">Spouse's pension:</span> 40% of the assessment base is paid to a widow aged&nbsp;60 or older or a widower aged&nbsp;65 or older. Other <span class="nobr">widow(er)s</span> receive 20% of the assessment base.</p>
<p>The assessment base is the deceased's average earnings in the last year before death.</p>
<p><span class="h4">Orphan's pension:</span> 20% of the assessment base is paid to each orphan younger than age&nbsp;18 (age&nbsp;27 if a student or in training, no limit if disabled); 30% for a full orphan.</p>
<p>The assessment base is the deceased's average earnings in the last year before death.</p>
<p><span class="h4">Other dependent's pension:</span> Up to 20% of the assessment base is paid for all other dependents, including parents, grandparents, and brothers and sisters younger than age&nbsp;18 (age&nbsp;27 if a student or in training, no limit if disabled).</p>
<p>The assessment base is the deceased's average earnings in the last year before death.</p>
<p>All survivor benefits combined must not exceed 80% of the assessment base.</p>
<p><span class="h4">Spouse's allowance:</span> A <span class="nobr">flat-rate</span> payment of 40% of the assessment base is paid to a <span class="nobr">widow(er)</span> who is ineligible to receive the spouse's pension.</p>
<p>The assessment base is the deceased's average earnings in the last year before death.</p>
<p>Schedule of payments: Fourteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to the rules of the accident insurance institution.</p>
<p><span class="h4">Funeral grant:</span> Up to 6.7% of the assessment base is paid for funeral and transportation costs.</p>
<p>The assessment base is the deceased's average earnings in the last year before death.</p>
<h3>Administrative Organization</h3>
<p>Federal Ministry of Health (<a href="https://www.sozialministerium.at/">http://www.bmg.gv.at</a>) provides general supervision.</p>
<p>General Accident Insurance Institution (<a href="https://www.auva.at">http://www.auva.at</a>) administers <span class="nobr">long-term</span> benefits.</p>
<p>Sickness funds collect contributions and transfer them to accident insurance institutions.</p>
<p>Accident insurance institutions provide benefits.</p>
<h2>Unemployment</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1920 (unemployment insurance).</p>
<p><span class="h4">Current laws:</span> 1977 (unemployment insurance) and 1994 (labor market).</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Employed persons earning at least &euro;395.32 a month and apprentices.</p>
<p>Exclusions: Public-sector employees.</p>
<p>Voluntary coverage is possible for self-employed persons.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> 3% of covered earnings.</p>
<p>The maximum monthly earnings used to calculate contributions are &euro;4,530 a month.</p>
<p><span class="h4">Self-employed person:</span> Not applicable.</p>
<p><span class="h4">Employer:</span> 3% of covered payroll.</p>
<p>The maximum monthly earnings used to calculate contributions are &euro;4,530.</p>
<p><span class="h4">Government:</span> Any deficit.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Unemployment benefit:</span> Must have at least 28&nbsp;weeks of contributions in the last 12&nbsp;months; 52&nbsp;weeks in the last 24&nbsp;months for a first-time claim.&nbsp;For a first-time claim made before age&nbsp;25, at least 26&nbsp;weeks of contributions in the last 12&nbsp;months. The insured must be registered at an employment office and be capable of and willing to work.</p>
<p>If unemployment is due to voluntary leaving without good reason, misconduct, or work stoppage, a <span class="nobr">four-week</span> waiting period is applied; six weeks for refusal of a suitable job offer (eight weeks for recurrence).</p>
<p>Family supplement: Paid for each child.</p>
<p>Supplementary benefit (income tested): Paid for an unmarried person with low income.</p>
<p><span class="h4">Emergency assistance (income tested):</span> Must be unemployed, capable of and willing to work, and assessed as requiring emergency assistance. The benefit is paid after the right to unemployment benefits ceases.</p>
<h3>Unemployment Benefits</h3>
<p><span class="h4">Unemployment benefit:</span> 55% of the insured's net earnings is paid for up to 20&nbsp;weeks; may be extended to 30&nbsp;weeks with at least 156&nbsp;weeks of coverage in the last five years; 39&nbsp;weeks if aged&nbsp;40 or older with at least 312&nbsp;weeks of coverage in the last 10&nbsp;years; or 52&nbsp;weeks if aged&nbsp;50 or older with at least 468&nbsp;weeks of coverage in the last 15&nbsp;years. The duration of payment is extended by periods of participation in training provided by the Labor Market Service. Recipients that have completed a rehabilitation program receive benefits for up to 78&nbsp;weeks.</p>
<p>Family supplement: &euro;0.97 a day is paid for each dependent. The total benefit including the family supplement must not be more than 80% of the insured's net earnings.</p>
<p>Supplementary benefit (income tested): The supplementary benefit raises the unemployment benefit to &euro;857.73. The maximum benefit is 60% of the insured's net earnings (80% including family allowances).</p>
<p>The maximum earnings used to calculate benefits are &euro;4,200 a month.</p>
<p><span class="h4">Emergency assistance (income tested):</span> 95% of the insured's unemployment benefit is paid if the unemployment benefit is less than &euro;857.73; 92% to 95% if the benefit is greater than &euro;857.73. Emergency assistance benefits vary according to the number of dependents and income of the unemployed person, spouse, or cohabiting partner. There is no limit to duration.</p>
<p>Family supplements are also paid for each dependent.</p>
<h3>Administrative Organization</h3>
<p>Federal Ministry of Labor, Social Affairs and Consumer Protection (<a href="https://www.sozialministerium.at/">http://www.bmask.gv.at</a>) provides general supervision.</p>
<p>Regional offices of the Labor Market Service (<a href="https://www.ams.at/">http://www.ams.at</a>) administer benefits and offer job seeking services.</p>
<p>Sickness funds collect contributions from employers.</p>
<h2>Family Allowances</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1948.</p>
<p><span class="h4">Current law:</span> 1967.</p>
<p><span class="h4">Type of program:</span> Universal system.</p>
<h3>Coverage</h3>
<p>All permanent resident citizens of Austria and noncitizens with a resident permit with one or more children.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> None.</p>
<p><span class="h4">Self-employed:</span> None.</p>
<p><span class="h4">Employer:</span> 4.5% of payroll.</p>
<p><span class="h4">Government:</span> Contributes a certain percentage from tax revenues.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Family allowances:</span> The child must be younger than age&nbsp;18 (age&nbsp;24 if a student, in training, or severely disabled).</p>
<p>Severely disabled child supplement: Paid for a child with a severe disability.</p>
<h3>Family Allowance Benefits</h3>
<p><span class="h4">Family allowances:</span> &euro;105.40 a month is paid for a child younger than age&nbsp;3; &euro;112.70 for a child aged&nbsp;3 to 9; &euro;130.90 for a child aged&nbsp;10 to 18; and &euro;152.70 for a child from age&nbsp;19.</p>
<p>The total benefit for the child allowance is increased by &euro;6.40 a month for each child up to two children, thereafter &euro;15.94 for each child up to three children, &euro;24.45 for each child up to four children, &euro;29.56 for each child up to five children, and continues to gradually increase for each subsequent child, up to &euro;50 until the 16th child.</p>
<p>Severely disabled child supplement: A supplement of &euro;138.30 a month is paid.</p>
<p><span class="h4">Child care allowance:</span> &euro;33 a day is paid for a child aged younger than 12&nbsp;months; &euro;26.60 a day from 12&nbsp;months until the child reaches age&nbsp;15&nbsp;months, &euro;20.80 from 15&nbsp;months until the child reaches 20&nbsp;months, and &euro;14.53 from 20&nbsp;months until the child reaches 30&nbsp;months.</p>
<p>Supplement (income tested): The daily amount is increased by &euro;6.06 for single parents with annual earnings up to &euro;5,200; for a parent whose spouse or partner has income up to &euro;7,200.</p>
<p>Large family supplement: &euro;20 a month is paid for the third and each subsequent child up to a certain family income.</p>
<h3>Administrative Organization</h3>
<p>Family Allowances Equalization Fund of the Federal Ministry of Economics, Family and Youth (http://www.bmwfj.gv.at) administers the program and the family benefits fund.</p>
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