Calculator for calculating the state duty in the arbitration court. Amount of state fee for arbitration


State duty for a statement of claim in arbitration court paid in established by law size. Learn more about how much you need to pay for review statement of claim, filing a counterclaim, as well as filing an application to secure the claim with the arbitration court, is described further in the article.

State fee for filing a claim in an arbitration court: legal basis

The state fee to the arbitration court is understood as a payment paid by a person in connection with the consideration of a dispute or the implementation by the court of certain procedural actions in the interests of this person within the framework of the arbitration process.

The state fee to the arbitration court is paid by individuals and legal entities who perform:

  • plaintiffs (applicants) when filing a claim/application/complaint;
  • by the defendants - if the plaintiff’s demands are satisfied and the latter is exempted from paying state fees.

The procedure for paying state fees to the arbitration court, including cases of exemption from the need to pay it, is established in Art. 333.21 Tax Code RF (hereinafter referred to as the Tax Code of the Russian Federation). Selected questions payment of state duties are also regulated by the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation “On the application of legislation on state duties when considering cases in arbitration courts” dated July 11, 2014 No. 46.

The amount of the state fee paid is included in the legal costs incurred in connection with the consideration of the case in the arbitration court, along with other legal costs.

More information about legal costs is described in the article Reimbursement of legal costs in arbitration proceedings.

The amount of the state duty depends on the amount of the claim, determined taking into account the nature and volume of the claims. Moreover, if one claim includes claims for both property and non-property nature, the state duty must be paid for each of them separately.

Terms and procedure for paying state duty

By general rule The state duty for a statement of claim to the arbitration court is paid by the plaintiff (or his authorized representative) before it is submitted to full size. By separate statement(petition) of a person, the amount required for payment may be reduced or he may be given a deferment or installment plan for payment of the state duty for no more than 1 year (Article 333.22 of the Tax Code of the Russian Federation). At the same time, interest accrual on the specified amount not happening.

IMPORTANT! A person who requests to reduce or defer the payment of state duty must justify the impossibility of making payment in full, i.e. show his critical financial position. At the same time, the absence in the organization’s accounts Money is not considered sufficient evidence of a person’s insolvency (see, for example, Resolution of the Federal Antimonopoly Service of the West Siberian District dated June 1, 2010 No. A45-30203/2009).

The law also provides that separate categories applicants to the arbitration court may be exempt from paying state fees, for example:

  • prosecutors making demands to protect state and (or) public interests;
  • disabled people of groups I and II (if the amount of the claim does not exceed 1,000,000 rubles) and other persons (Article 333.37 of the Arbitration procedural code RF, hereinafter referred to as the APC of the Russian Federation).

The state duty is paid in cash or by bank transfer. Payment of the state duty is confirmed by the relevant document - a receipt from the bank or other organization through which the payment was made. cash payment, or a payment order with a mark credit organization about its execution (if non-cash form payment). This document must be attached to the statement of claim when submitting it, in otherwise it will be returned (Article 126 of the Arbitration Procedure Code of the Russian Federation).

State fee for consideration of a claim in an arbitration court

As mentioned above, the amount of the state duty depends on what kind of claim is being made - whether it has a financial assessment (property) or not (non-property). So, according to Art. 333.21 of the Tax Code of the Russian Federation when filing a property-type claim (for example, a beneficiary’s claim for bank guarantee, on debt collection under a credit line agreement, etc.) the amount of state duty is determined taking into account the price of the claim as follows:

  • When the cost of claims is up to 100,000 rubles. The state duty is 4% of the amount specified in the statement of claim, but not less than 2,000 rubles.
  • With a claim price ranging from RUB 100,001. up to 200,000 rub. The amount of the state duty is determined as the amount of 4,000 rubles. and 3% of the amount exceeding RUB 100,000.
  • If property claims range from 200,001 to 1,000,000 rubles, the plaintiff must pay an amount that consists of 7,000 rubles. and 2% of the amount exceeding RUB 200,000.
  • If the claim price is from RUB 1,000,001. up to 2,000,000 rubles, the state duty reaches 23,000 rubles. plus 1% of the amount exceeding RUB 1,000,000.
  • If the cost of claims is more than RUB 2,000,000. the payment will be 33,000 rubles. plus 0.5% of the amount exceeding RUB 2,000,000, but not more than RUB 200,000.

For more information on how to determine the price of a claim, see the article How to determine the price of a claim?.

State duty for claims not subject to financial assessment, is set as a fixed amount, for example:

  • 6,000 rubles, if the dispute is related to the conclusion, amendment or termination of agreements or the recognition of a transaction as invalid, as well as if other non-financial requirements are presented, including a requirement for recognition of rights, awarding an obligation in kind;
  • 300 rub. for citizens and 2,000-3,000 rubles. for organizations when challenging regulatory and non-regulatory legal acts of government bodies, etc.

State fee for securing a claim and filing a counterclaim

At any stage of consideration of the case, at the relevant request of the person, the arbitration court may take urgent temporary measures aimed at securing the claim and property interests persons (Article 90 of the Arbitration Procedure Code of the Russian Federation). Such measures include:

  • arrest financial resources defendant;
  • prohibiting the defendant from carrying out specific actions in relation to the subject of the dispute;
  • imposing the obligation to store the subject of the dispute on the plaintiff or a third party, etc.

To carry out the above actions, the applicant must pay a state fee for securing a claim in an arbitration court in the amount of 3,000 rubles. It does not matter how many interim measures the applicant requests to establish. The state duty is paid according to the number of applications submitted (clause 27 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 46).

IMPORTANT! Unlike an application for interim measures, when filing applications for counter-security (which is filed by the defendant in order to compensate for possible losses for him in connection with the appointment of interim measures), the removal of an interim measure or replacing it with another state duty is not paid.

Before the ruling court decision in the first instance, the defendant may exercise his right to file a counterclaim, which is exercised according to the rules for filing a statement of claim.

A counterclaim may be filed if the following conditions are met:

  • the counterclaim is intended to offset the plaintiff's claims;
  • making a decision in favor of the defendant on a counterclaim means refusing to fully or partially satisfy the plaintiff’s claims;
  • between the claim of the defendant and the plaintiff can be traced general connection, and their consolidation into one proceeding will contribute to an expedited and correct resolution of the dispute.

The calculation of the amount of state duty for a counterclaim to the arbitration court is carried out according to the principle in force for initial statements of claim, specified in Art. 333.21 Tax Code of the Russian Federation.

More information on how to file a counterclaim is described in the article Counterclaim to an arbitration court - sample.

State duty for a claim in an arbitration court: calculator

When filing a claim in court, a person independently calculates the amount of state duty. Moreover, if for some claims the law establishes fixed amounts, then for property claims it is necessary to make certain mathematical calculations.

You can also determine the amount of the state duty by using a special calculator posted on the Internet at official page Federal Arbitration Courts of the Russian Federation (https://my.arbitr.ru/) or pages of arbitration courts, for example on the website of the Moscow Arbitration Court (http://www.msk.arbitr.ru/).

To calculate the state duty, you will need to enter the amount of the claims, and also select the type of applicant from the proposed options ( individual or organization) and applications (of a property or non-property nature, for the issuance of court order, supervisory complaint or appeal and (or) cassation complaint).

Example

The conditions are as follows:

  • the applicant is an organization;
  • the cost of the claim is 400,000 rubles;
  • the requirement is property nature(for example, about collecting payment under a supply agreement).

Based on the data provided, the amount of state duty is determined as 7,000 rubles. plus 2% of the amount exceeding RUB 200,000. (i.e. in in this case from 200,000 rubles), which will be 11,000 rubles.

So, the amount of state duty when filing a claim with the arbitration court depends on the nature claim and Art. 333.21 of the Tax Code of the Russian Federation in the form of a fixed amount or determined by a special formula based on the value of the disputed property. When filing a counterclaim, the state duty is paid according to the rules of the original claim.

Use our calculator to calculate the state duty to court general jurisdiction or open the calculator for calculating the state duty to the arbitration court! We will provide detailed data in table form on the Legal Ship website Law Firm.

You no longer have to spend a long time and painstakingly studying complex aspects tax legislation regulating issues of calculating state duty. Feel free to save on contacting an attorney or attorney to obtain the information necessary to file a claim or court order.

Calculate the amount of your claim, which may consist of the main property claim and interest under the agreement. In some cases, the amount of the claim does not include the amount of penalties and compensation moral damage. This way you can save a significant amount at a higher claim price. Contact us at this issue behind free consultation to our lawyers.

On the website of the Legal Ship Law Firm there is a calculator for calculating the state duty to the arbitration court, and you can instantly receive a calculation that will be useful to you in resolving a dispute and restoring your violated rights.

Error when paying the filing fee procedural document may result in abandonment and return of the entire set of documents. An additional 3,000 rubles are paid when you apply interim measures in the form of a request to make an arrest, suspend the right to dispose of property or perform actions for a period judicial trial in accordance with paragraph 9 of part 1 of article 333.21. tax code Russian Federation.

The losing party is always obligated to pay all costs incurred by the plaintiff. legal costs Firstly. Minimize the costs associated with paying fees for filing and reviewing documents, since in practice, enforcement of a court decision can be greatly complicated by many factors.
Explore judicial practice regarding the collection of penalties in your case.

Even if you are entitled to a high amount of fines or penalties, there may be a risk that the court is obliged to reduce them and court expenses will be recalculated and the difference will not be returned to you.

Thus, you can save a lot of your time studying the requirements of the Tax Code of the Russian Federation. Our calculator for calculating state fees in courts of general jurisdiction will instantly make the necessary calculation! Fill out the required fields and see how simple and convenient it works. Contact our lawyers for help in drawing up any competent legal document.

Do you need a state fee to go to court? TO state duty calculator 2019:

State duty amount:

Select duty:

Enter the amount of the claim in rubles:

Enter the amount of the claim in rubles:

How to use the state duty calculator 2019

The plaintiff pays a state fee to the court when filing claims, applications and complaints. In this case, the original document confirming payment of the state duty must be attached to the documents submitted to the court.

The calculation of state duty has a certain algorithm. Calculate exact amount you can use a calculator. First, it is necessary to determine what the cost of the claim is, whether the payer can take advantage of benefits, whether the statement of claim or application is filed in accordance with the procedure special production, O .

So, the state fee to the court. The 2019 state duty calculator is easy to use. Select desired item. Then enter (note that not all claims are eligible for assessment). The calculator will show the amount of state duty that will need to be paid. In addition, we will indicate (magistrate or district (city) court).

The amount received using the state duty calculator must be paid through a bank in the region where the claim will be filed. And on behalf of the document submitter (plaintiff, applicant).

When to use the 2019 state duty calculator

The presented calculator is used:

  • to calculate the amount of fees for consideration of cases considered by district (city) courts
  • to calculate the amount of fees for consideration of cases considered by magistrates
  • for calculating state duty in regional, regional, republican courts, in Supreme Court RF

In 2019, the amount of the state fee to the court did not change. When filing claims, starting from January 1, 2019, the state duty must be paid at the specified rates.

State duty, in case positive decision in the case, it is possible to recover from the defendant, like others.

What is the state duty to court?

State duty (state duty) to court is statutory fee that the payer must pay when .

How is the state fee paid to the court in 2019?

When filing claims containing property and non-property claims (for example, to recover the amount of damage and compensation for moral damage), for each separate requirement the state fee is paid to the court. The 2019 state duty calculator will help for every requirement.

When filing claims in court for the division of property, for the allocation of a share, for recognition of the right to a share in the property, the amount of the state duty depends on whether the court has previously considered demands for recognition of the right of ownership of this property. If considered, the state duty for citizens will be 300 rubles, for organizations 6,000 rubles.

If the plaintiff has increased the size of the claim, he must pay an additional state fee.

In case of simultaneous divorce and division of property, the state duty will be 600 rubles. plus the amount of the state duty from the price of the property claimed by the plaintiff.

The court has the right to exempt the plaintiff from paying the state duty, reduce its amount, grant a deferment or installment plan for payment (if there is a corresponding application), taking into account financial situation applicant.

Benefits when paying state fees to court

Plaintiffs do not pay state fees when filing claims under labor disputes; about the adoption of children; on the collection of benefits; on the collection of alimony for minor children; on compensation for harm to health; on compensation for harm by crime; on complaints against bailiffs; from illegal criminal prosecution; from demands in defense of the rights of the child; from non-property claims in defense of the rights of people with disabilities; about hospitalization in a psychiatric hospital.

Citizens do not pay a state fee when submitting appeals and cassation appeals against decisions on divorce.

State authorities and local governments do not pay state fees to the court.

State duty is not paid for the value of the claim less than a million rubles for the following categories of payers:

    public organizations of disabled people;

    disabled people of groups 1 and 2;

    veterans, when protecting their rights under veterans laws;

    pensioners on claims against pension institutions.

If the value of the claim exceeds one million rubles, the listed payers pay state duty in an amount calculated in general procedure minus 13,200 rubles.

Applications for deferment, for installment execution of decisions, for changing the method or procedure for executing decisions, for reversing the execution of a decision, restoring missed deadlines, revising a decision, ruling or court order due to newly discovered circumstances, and revising are not subject to state duty. default judgment the court that made this decision.

These are the main postulates on the issue of state fees in court. The 2019 state duty calculator can be used for independent calculations, and the features are revealed in separate articles dedicated to procedural documents.

Typically, employees judicial institutions(in particular, arbitration officers) begin to fulfill their duties only if they have a paid receipt. And to avoid various unpleasant situations in the future, you need to know how to calculate the state duty to the arbitration court.

Important points

The main thing to remember is that when determining the amount of the state duty, first of all, the complexity of the case under consideration is taken into account. Consequently, the higher the complexity of the claim, the greater will be the state duty that the applicant will have to pay for consideration. You also need to remember that the method of calculating its size largely depends on the type of payment.

The state duty for some types of claims is determined by a special price list, which is indicated in the Tax Code of the Russian Federation. For the rest, a set percentage is calculated.

A few words about legal grounds

When applicants apply to the arbitration court, it requires them to pay legal costs. If the court decision is made in favor of the applicant, then the defendant must pay these costs.

The procedure for paying state fees to the court is regulated by Chapter 25.3 of the Tax Code, according to which this payment is mandatory for:

  • legal persons (enterprises);
  • physical persons

This issue is covered in more detail in Article 333.17. The next, 18th paragraph of the same article indicates the lines and procedure for payment, as well as all important points that relate to this issue.

In particular, it is stipulated here the following aspects payment procedures.

  1. When filing a class action, the state fee is divided equally between all applicants.
  2. If there is a beneficiary in the group of applicants, the payment amount is reduced proportionally.
  3. If benefits are provided for by law for one plaintiff, then he is completely exempt from paying state duty.

Calculation of the amount of state duty when filing a claim is always made in individually. Typically, the fee may correspond to a certain percentage of the claim amount or be fixed. In addition, it depends on the specific type of case and is established by the relevant article of the Tax Code.

Is there a calculation formula?

Formulas by which it would be possible to calculate the amount of state duty for arbitration judicial authority, as such does not exist. This payment is often determined on an individual basis. And to find out how the amount of the duty is calculated, you should consider the article mentioned above.

This article will help you easily determine how much you need to pay for cases involving:

  • property;
  • recognition of a court decision taken in another country as legal (Federal Law No. 221);
  • contracts;
  • cancellations court rulings other authorities (except arbitration);
  • challenging certain regulations;
  • non-property claims.

Rules for calculating the required payment

Today, the fee for claims in arbitration courts is standard in all cases, and the calculation should be based solely on the provisions of the law.

Note! The fee must be paid at the place where the legal action was performed, and payment can be not only in cash, but also non-cash, as is clearly stated in Federal Law No. 201.

Regardless of the chosen payment method, the fact itself must be documented.

If an appeal is filed

By law, the amount of payment in this case must correspond to half of the amount that is payable in the event of filing a non-property claim. In accordance with the same article 333.21, for such a claim you need to pay 6,000 rubles, and half of this amount, accordingly, will be 3,000 rubles.

Having made these simple calculations, we come to the conclusion that when filing an appeal, legal/individual. the person is obliged to pay an amount of 3,000 rubles.

If a claim is filed

There are several types of statements of claim, and the formation of the state duty depends on which specific one is meant.

The situation is as follows (calculations are made after a preliminary assessment of the claim):

  • for a claim worth less than 100,000 rubles obligatory payment must be 4% (but at least 2,000);
  • for a claim whose value varies from 100,000 to 200,000 - already 4,000 plus 3% of total amount;
  • for a claim that costs more than 200,000, but less than 1 million, you will have to pay a state fee of 7,000 (plus another 2% if the amount exceeds 700,000);
  • for a claim worth 1-2 million - as much as 23,000 (plus another 1% if we're talking about more than 1 million);
  • finally, if the claim costs more than 2 million rubles, then the amount of the fee that must be paid for it is 33,000 (plus another 0.5%, but not more than 200,000 rubles).

Very often, citizens turn to arbitration courts with a demand to declare a previously concluded agreement invalid. The same applies to disputes concerning the termination of contracts or the introduction of certain changes to them. As it were, National tax in such cases, it will correspond to 6,000 rubles, as is clearly stated in Federal Law No. 221.

If a cassation appeal is filed

The amount of the fee in this case, as when filing an appeal, will be 50% of what must be paid for non-property claims. In this case, all calculations must be carried out in strict accordance with the provisions of the Tax Code of the Russian Federation.

  1. If the claims specified in the application are both property and non-property, then the fee is calculated separately for each type of claim.
  2. If the applicant is exempt from payment by law, then the burden of state duty is shifted onto the shoulders of the defendant (provided that he is also not exempt, of course).
  3. The payment amount must be calculated by the person submitting the application. If the calculations were made incorrectly, the court will recalculate everything independently.
  4. If the requirements in the application increase, the amount of the fee must increase in proportion to them.

Other examples

Sometimes the payment amount changes based on the legal status of the applicant. This provision applies to the cases below.

  1. If acts are disputed that affect the interests of the applicant and have been issued federal authorities, then physical persons must pay 300 rubles, and legal entities. persons – 3,000 rubles.
  2. If claims are filed for violation of the time frame of ship proceedings, then the individual. individuals pay the same 300 rubles, and legal entities. persons – 6,000.
  3. If lawsuits are filed demanding that the actions of government agencies be declared illegal, then individuals. persons must pay 300 rubles, and legal entities. faces – 3,000.

Moscow Arbitration Court

According to the law, the amount of state duty is established by the Federal Law, the Tax Code of the Russian Federation and government regulations, and the location of the judicial authority plays absolutely no role here. In other words, territorial references to locality The payment described in the article does not have.

If necessary, you can use a special calculator with which you can automatic mode and quickly make all the required calculations. This calculator operates online on official resource Moscow Arbitration Court (address – msk.arbitr.ru); There you need to specify only 3 points:

  • mine legal status(legal/individual);
  • cost of the claim;
  • type of claim.

After this, the system will independently calculate the required amount. We also note that calculating the state duty (including when applying to the arbitration court) is the direct responsibility of the applicant, therefore it is extremely important that the operation is performed as correctly as possible. If you make a mistake, the court will independently recalculate the payment amount, as a result of which you can not only lose valuable time, but also face other unpleasant situations.

Video - State duty to court (example of calculations)

State duty is a legally established amount that is paid to the treasury when applying to government and judicial authorities.

The amount of the state duty can be either fixed or calculated depending on certain circumstances reflected in the claim or application.

In general, the state duty can be characterized as a fee paid for the commission of legal actions authorized bodies.

Payment of state duty will also be required upon receipt of the forms. strict reporting, which are necessary to perform the above actions.

The state fee is paid by individuals and legal entities, as well as individual entrepreneurs in the following cases:

  • required legal registration certain facts for which a strict reporting form is purchased;
  • the payer is the plaintiff court cases(regardless of the jurisdiction of the court);
  • the payer is the defendant in court cases (if the court made a decision in favor of the plaintiff, thereby exempting the latter from paying state duty).

State duty is the fourth most important among mandatory payments adopted in the Russian Federation.

In addition, the state duty relates to state revenue, therefore the most serious control over the timely payment of the fee is carried out. Moreover, not a single one government agency

does not have the right to accept documents for consideration if they are not accompanied by a receipt for payment of the state duty. If during the course of the case the applicant needs to be issued several strict reporting forms, then the state fee must be paid to the treasury for each of them. The only case when issuance state form

will not require payment of a fee, is to register the fact of the birth of a child and subsequently receive a birth certificate.

The amount of the fee depends on the complexity of the case being considered. Some claims have their own tariffs in accordance with the Tax Code or require payment of a certain percentage of the claim amount.

Legal grounds The Tax Code of the Russian Federation clearly regulates the procedure and conditions for payment of state duty - the payer has no right to change or postpone payment of the fee according to at will

. Otherwise, the provision of services will simply be denied to him, moreover, the package of documents will not even pass registration at the secretariat.

  • State duty is paid for the following services:
  • going to court of any jurisdiction;
  • notary affairs;
  • registration of marriage or its dissolution, issuance of certificates, etc.;
  • issuance of an identity document (both initially and repeatedly); registration, commercial organizations, political parties intellectual property
  • , copyright;
  • obtaining a patent, license, certificate;
  • obtaining the right to export cultural property;

registration of ownership of movable and immovable property.

Payment of the fee must be made before submitting the main package of documents to the government agency, receiving a document or providing legal services. It is important to know that when paying the duty there are benefits for the following categories of payers -:

  • legal entities
  • management bodies of extra-budgetary funds;
  • state-owned enterprises, archives, museums and libraries, etc.

Individuals can also count on benefits if they are:

  • heroes of the USSR and the Russian Federation;
  • full holders of the Order of Glory;
  • veterans and disabled people of the Great Patriotic War;
  • low-income persons in accordance with current legislation.

Full list preferential categories citizens is set out in the Tax Code of the Russian Federation. An exemption from payment is a document certifying the right to use the benefit. Thus, if the plaintiff is exempt from paying the state duty, then the recovery of the amount of the fee falls on the defendant. If the plaintiffs are a group of persons, then the amount of the state duty is evenly distributed among those participants who do not have an exemption from payment.

IN in some cases both individuals and legal entities can apply for a deferment or installment plan, however, final decision on this issue is decided by the state body to which the plaintiff applies.

Features of paying state fees to courts of various jurisdictions

How to calculate the state duty in a court of general jurisdiction, arbitration, magistrate or district court?

The amount of state duty can be either fixed or calculated based on the nuances of a particular case.

The jurisdiction of the court to which the plaintiff applies is also taken into account. Note fixed amounts, as well as the procedure for calculating non-fixed ones, is reflected in the Tax Code ().

When applying to an arbitration court, the state fee is standard and is calculated based on current legislation. So, when filing an appeal or cassation appeal, the state duty will be half of the fee when filing a non-property claim (statements of claim, in turn, are different). If during the consideration of the case the amount of the claim is increased, this will also entail the need to pay additional state duty.

In some cases, when determining the amount of the state duty, the status of the plaintiff is also important - in case of similar claims, legal entities will be required to pay an amount several times greater than individuals.

In a court of general jurisdiction and a magistrate's court, the calculation of the state duty will be made taking into account the requirements of a property and non-property nature.

Also, the amount of the fee can be changed by the judge when third parties enter into the case or file a counterclaim. It is important to know that when separating any claim from a claim into a separate case, the state duty already paid cannot be recalculated or refunded, however, new duty

Courts of general jurisdiction and magistrates' courts reserve the right to reduce the amount of the fee, decide on its postponement or installment plan due to severe property status plaintiff.

Any court, regardless of jurisdiction, has the right to review the amount of state duty calculated by the plaintiff, and if it is revealed that it has been reduced, oblige the plaintiff to pay the remaining part to the treasury.

Cost of claim

The price of the claim plays important role when determining the amount of state duty. A certain dependence of the amount of the state duty on the total amount of the claim has been approved, namely:

  • A claim for an amount up to 100,000 rubles is subject to a duty of 4%, but not less than 2,000 rubles.
  • A claim in the amount of 100,000 to 200,000 rubles is subject to a duty of 4,000 rubles + 3% of the amount.
  • A claim for an amount from 200,000 to 1,000,000 rubles is subject to a duty of 7,000 rubles, and if the amount of the claim exceeds 700,000 rubles, the plaintiff additionally pays 2% of the amount.
  • A claim for an amount from 1,000,000 to 2,000,000 rubles is subject to a duty of 23,000 rubles, and if the amount of the claim exceeds 1,000,000 rubles, the plaintiff additionally pays 1% of the amount.
  • A claim for an amount exceeding 2,000,000 rubles is subject to a duty of 33,000 rubles + 0.5% of the amount, but not more than 200,000 rubles.

Formula for calculating state duty

As such, there is no formula for calculating state duty - all calculations are made on the basis of the Tax Code and basic knowledge of mathematics.
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