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Auditor Report of Shaba Chemicals Ltd.

Mar 31, 2014

Report of the Financial Statements

We have audited the accompanying financial statements of SHABA CHEMICALS LIMITED , which comprise the Balance Sheet as at March 31, 2014, and the Statement of Profit and Loss and Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management''s Responsibility for the Financial Statements

The Company''s Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in accordance with the Accounting Standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956 ("the Act"), read with the General Circular 15/2013 dated 13th September ,2013 of the Ministry of Corporate Affairs in respect of section 133 of the Companies Act, 2013 and in accordance with the accounting principles generally accepted in India. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Auditors'' Responsibility

Our responsibility is to express an opiniori on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of Those Standards require that we comply with ethical requirements and plan and perform the audit to reasonable assurance about whether the financial statements are free from material misstatement.

involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor''s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company''s preparation and far presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company'' internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

a) in the case of the Balance Sheet, of the state of affairs of the Company as at March 31,2014;

b) in the case of the statement of Profit and Loss, of the profit of the Company for the year ended on that date; and

c) in the case of the Cash Flow Statement, of the cash flows of the Company for the year ended on that date.

Report on Legal and Regulatory Requirements

1. As required by the Companies (Auditor''s Report) Order, 2003 ("the Order") issued by the Central Government of India in terms of sub-section (4A) of section 227 of the Act, we give in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the Order.

2. As required by section 227(3) of the Act, we report that:

a) we have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit;

b) in our opinion proper books of account as required by law have been kept by the Company so far as appears from our examination of those books

c) the Balance Sheet, Statement of Profit and Loss, and Cash Flow Statement dealt with by this Report are in agreement with the books of account.

d) in our opinion, the Balance Sheet, Statement of Profit and Loss, and Cash Flow Statement comply with the Accounting Standards referred to in subsection (3C) of section 211 of the Companies Act, 1956; read with the General Circular 15/2013 dated 13th September ,2013 of the Ministry of Corporate Affairs in respect of section 133 of the Companies Act, 2013.

e) on the basis of written representations received from the directors as on March 31th 2014, and taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2014, from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 of the Companies Act, 1956.

ANNEXURE TO THE AUDITIOR''S REPORT

Annexure referred to in Paragraph 1 under the heading of "report on other legal and regulatory requirements" of our report of even date to the members of SHABA CHEMICALS LIMITED. on the accounts for the period ended 31st March,2014.

On the basis of such checks as we considered appropriate and according to the information and explanation given to us during the course of our audit, we report that:

1. (a) The company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets; the same are in the process of being updated.

(b) As explained to us, all the fixed assets have been physically verified by the management at reasonable intervals in a phased manner verification programme; no material discrepancies were noticed on such verification. In our opinion the frequency of such verification is reasonable having regard to size of the company and nature of its assets.

(c) In our opinion and according to the information and explanations given to us. No Major (Material) Fixed assets have been disposed off during the year and therefore does not affect the going concern assumption of the company.

2. (a) As explained to us inventories have been physically verified during the year by the management at reasonable intervals.

(b) In our opinion & according to the information & explanation given to us the procedures of physical verification of inventory followed by the management are reasonable and adequate in relation to the size of the company and the nature of its business.

(c) In our opinion and on the basis of our examination, of the records, the company is generally maintained proper records of its inventories. No material discrepancies was noticed on physical verification of stocks by the management as compared to book records

3. (a) The company has not taken /granted unsecured loans from/to the companies / firm/individuals or other parties parties listed in the register maintained under Section 301 of the Companies Act, 1956.

(b) The company has taken unsecured loan from parties covered in the register maintained under section 301 of the Companies Act 1956 and the outstanding year end balance of such parties during the year was Rs 14.86 lacs and maximum outstanding balance during the year was Rs 14.86 Lacs.

(c) The rate of interest and other terms and conditions of loan taken/granted by the company, secured or unsecured, are not prima-facie prejudicial to the interest of the company;

(d) The Payment of principal amount and interest thereon are regular. The interest if not paid then it is credited in their respective accounts. These are repayable / receivable on demand.

4 In our opinion and according to the information and explanations given to us, there is generally an adequate internal control procedure commensurate with the size of the company and the nature of its business, for the purchase of inventories & fixed assets and payment for expenses & for sale of goods. During the course of our audit, no major instance of continuing failure to correct any weaknesses in the internal controls has been noticed.

5. (a) Based on the audit procedures applied by us and according to the information and explanations provided by the management, that there is no transaction that need to be entered into register in pursuance of section 301 of the companies Act.

(b) As per information & explanations given to us and in our opinion, that there is no transaction that need to be entered aggregating to Rs.5.00 lacs or more, hence it is not applicable.

6. The company has not accepted deposits from the public but loans have been raised from family members shareholders and others therefore the provisions of the clause (vi) of the said Order is not applicable to the company.

7. In our opinion, the company needs to strengthen the internal audit system commensurate with its size and nature of its business.

8. As per information & explanations given by the management, maintenance of cost records has been prescribed by the Central Government under clause (d) of sub section of section 209 of the Act and we are of the opinion that prima facie the prescribed accounts and records have been made and maintained

9. (a) According to the records of the company, undisputed statutory dues including provident fund, Investor Education and Protection Fund, Employees state insurance, Service tax, Income tax, VAT Tax, Entry tax, Wealth tax, Custom Duty, Excise duty, Cess and any other statutory dues to the extent applicable and any other statutory dues have generally been regularly deposited with the appropriate authorities. According to the information and explanations given to us there were no outstanding statutory dues as on 31st of March, 2014 for a period of more than six months from the date they became payable.

(b) According to the information and explanations given to us, there is no amounts payable in respect of income tax, wealth tax, service tax, sales tax, Entry tax and excise duty which have not been deposited on account of any disputes.

10. The Company does not have any accumulated loss and has not incurred cash loss during the financial year covered by our audit and in the immediately preceding financial vear.



11. Based on our audit procedures and on the information and explanations given by the management, we are of the opinion that, the Company has not defaulted in repayment of dues to a financial institution, bank or debenture holders.

12. According to the information and explanations given to us, the Company has not granted

loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. The Company is not a chit fund or a nidhi /mutual benefit fund/society. Therefore, the provision of this clause of the Companies (Auditor''s Report) Order, 2003 (as amended) is not applicable to the Company.

14. According to the information & explanation given to us, the company is not dealing or trading in shares, securities, debentures and other investment.

15. According to information & explanation given to us, the company has not given any guarantee for loans taken by others from banks or financial institutions.

16. Based on our audit procedures and on the information given by the management, there is no any loans from any Bank.

17. Based on the information and explanations given to us and on an overall examination of the Balance Sheet of the Company, we report that no funds raised on short-term basis have been used for long-term investment.

18. Based on the audit procedures performed and the information-and explanations given to us by the management, we report that the Company has not made any preferential allotment of shares during the year.

19. The company has no outstanding debenture hence this clause is not applicable.

20. The company has not raised any money through public issues. Therefore the clause of verification of end use of money raised by public issues is not applicable to the Company.

21. Based on the Audit procedures performed for the purpose of reporting the true and fair view of the financial statements and as per the information and explanations given by the management, we report that no fraud on or by the Company has been noticed or reported during the course of our Audit.

Date: 11/05/2014 For S. N. KABRA & Place: Indore Chartered Accountants

(S.N. KABRA) Partner


Mar 31, 2013

We have audited the Balance Sheet of SHABA CHEMICALS LIMITED as at 31st March 2013 and also the Profit and Loss Account for the year ended on that date annexed thereto. These financial statements are the responsibility of the Company''s management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurances about whether the financial statement are free of material misstatement. An audit includes examining, on text basic, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

As required by the Companies (Auditor''s Report) Order, 2003 (as amended ) issued by the Central Government of India in term of sub-section (4A) of section 227 of the Companies Act, 1956. We enclosed in the Annexure a statement on the matter specified in paragraph 4 and 5 of the said order.

Further to our comments in the Annexure referred to above, we report that:

1. We have obtained all the information and explanation, which to the best of our knowledge and belief were necessary for the purpose of our audit.

2. In our opinion, proper books of accounts as required by law have been kept by the Company so for as appears from our examination of these books.

3. The Balance Sheet and Profit and loss account dealt with by this report are in agreement with the books of account.

4. In our opinion, the Balance Sheet and Profit and Loss Account dealt with by this report comply with the Accounting Standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956.

5. On the basis of written representation received from the directors as on 31st March 2013, and taken on record by the Board of Director, we report that none of the directors is disqualified as on 31st March 2012, from being appointed as a director in term of clause (g) of section 274 of the Companies Act, 1956.

6. In our opinion and the best of our information and according to the explanation given to us, the said Balance Sheet and Profit and Loss Account, with notes thereon given the information required by the Companies Act, 1956 in the manner so required, and give a true and fair view:

In so far as it relates to the Balance Sheet of the state of affairs of the Company at 31st March 2013.

i) In so far it relates to the Profit and Loss Account of the loss for the year ended on the date, and

ii) In the case of cash flow statement of the cash flows of the Company for the year ended on that date.

(1) The Company is not holding any fixed assets on the date of Balance Sheet.

(2) The Company has ceased to carry on its manufacturing activities and as such the provisions of clause (ii) (a), (ii)(c) & (vii) par 4 of the Companies (Auditors Report) order, 2003 in so for as they relate to the purchase sale and stock of stores, raw material, finished goods and spare parts are considered not applicable to the Company.

(3) a) The Company has taken unsecured interest free loans from the parties covered in the register maintained under section 301 of the Act amounting to Rs.2,65,082/-. There are no stipulations as to the rate of interest or terms and conditions of such loans.

b) The company has not given loans secured or unsecured to companies, firms or other parties listed in the register maintain under section 301 of the Companies Act, 1956.

(4) In our opinion and according to the information and explanation given to us, there are no transaction for the purchase of inventory and sale of goods hence the adequacy of the internal control procedures commensurate with the size of the Company and the nature of its business is considered to be not applicable.

(5) Based on the audit procedures applied by us and according the information and explanation provided by the management, there are no contract and arrangements, transaction exceeding five lakh rupees with any party that need to be entered into the register maintained under section 301.

(6) The Company had not accepted any deposits from the public to which the provision of section 58A and 58AA of the Companies Act, 1956 and any other relevant provision of the Act and the Companies (Acceptance of Deposits) Rules, 1975 would apply. The Company Law Board or National Company Law Tribunal or RBI or any Court or Tribunal has passed no order.

(7) The Company is listed Company, the paid up capital and reserves of the Company is also exceeding Rs. 50 lakhs and the company have an internal audit system which is commensurate with the size and nature of the business.

(8) There being no Provident Fund Scheme and ESIC Scheme for the employee in force, the provisions regarding regular deposit of the same are considered to be not applicable. Further the company is regularly in depositing income tax, sales tax, wealth tax, service tax, cess and any other statutory dues with the appropriate authorities. Accordingly information and explanation given to us, there are no undisputed arrears of Statutory dues which have remained outstanding as at 31.03.2013 for the period of more than six months from the date they become payable.

(9) The Company has accumulated losses of Rs. 30730639/- at and up to the end of the financial year. The company has incurred no cash losses during the financial year.

(10) In our opinion and according to the information and explanation given to us, the company has not defaulted in repayment of due to banks. The company has not taken any loans from financial institutions nor has it issued any debentures.

(11) According to the information and explanation given to us, the company has not granted any loans advances on the basis of security by way of pledge of shares, debentures and other securities.

(12) The Company is not a chit fund or a nidhi / mutual benefit fund/ society. Therefore the provisions of clause 4(xiii) of the said Order are not applicable to the Company.

(13) In our opinion and according to the information and explanation given to us the Company has not given guarantees for loan taken by others from banks or financial institutions.

(14) In our opinion and according to the information and explanation given to us, no term loans have been applied for the purpose for which they were raised.

(15) According to the information and explanation given to us overall examination of the balance sheet of the company, we report that no funds raised on short-term basis have been used for long –term investment. Also no long-term fund has been used to finance short-term assets except permanent working capital.

(16) The company has not made any preferential allotment of share to parties and companies covered in the register mentioned under section 301 of the Companies Act, 1956. According, the question of reporting on whether the prices at which such shares have been issued in prejudicial to the interest of the Company does not arise.

(17) The Company has not issued any debentures, According, the question of creating a security of disclosures of end use of such monies does not arise.

(18) The company has not arisen any money by public issued during the year. According, the question of disclosure of end use of such monies does not arise.

(19) According to the information and explanation given to us, no fraud on or by the Company has been noticed or reported during the course of our audit.

Date: 11/05/2013 For S. N. KABRA & CO.

Place: Indore Chartered Accountants

(S.N. KABRA)

Partner


Mar 31, 2010

We have audited the Balance Sheet of SHABA CHEMICALS LIMITED as at 31 st March 2010 and also the Profit and Loss Account for the year ended on that date annexed thereto. These financial statements are the responsibility of the Companys management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurances about weather the financial statement are free of material misstatement. An audit includes examining. on text basic, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

As required by the Companies (Auditors Report) Order. 2003 (as amended ) issued by the Central Government of India in term of sub-section (4A) of section 227 of the Companies Act. 1956. We enclosed in the Annexure a statement on the matter specified in paragraph 4 and 5 of the said order.

Further to our comments in the Annexure referred to above, we report that:

1. We have obtained all the information and explanation, which to the best of our knowledge and belief were necessary for the purpose of our audit.

2. In our opinion, proper books of accounts as required by law have been kepi by the Company so for as appears from our examination of these books.

3. The Balance Sheet and Profit and loss account dealt with by this report are in agreement with the books of account.

4. In our opinion, the Balance Sheet and Profit and Loss Account dealt with by this report comply with the Accounting Standards referred to in sub-section (30 of section 211 of the Companies Act. 1956.

5. On the basis of written representation received from the directors a on 31 st March 2010, and taken on record by the Board of Director, we report thai none of the directors is disqualified as on 31 st March 2010. from being appointed as a director in term of clause (g) of section 274 of the Companies Act. 1956.

6. In our opinion and the best of our information and according to the explanation given to us, the said Balance Sheet and Profit and Loss Account, with notes thereon given the information required by the Companies Act. 1956 in the manner so required, and give a true and fair view:

In so far as it relates to the Balance Sheet of the state of affairs of the Company at 31st March 2010.

i) In so far it relates to the Profit and Loss Account of the loss for the Near ended on the date, and

ii) In the case of cash flow statement of the cash flows of the Company for the year ended on that date.

ANNEXURE REFERRED TO IN THE AUDITORS REPORTS ON THE ACCOUNTS FOR THE YEAR 2009-2010 OF SHABA CHEMICALS LIMITED, INDORE

(1) The Company is not holding any fixed assets on the date of Balance Sheet.

(2) The Company has ceased to carry on its manufacturing activities and as such the provisions of clause (ii) (a), (ii)(c) & (vii) par 4 of the Companies (Auditors Report) order. 2003 in so for as they relate to the purchase sale and stock of stores, raw material, finished goods and spare parts are considered not applicable to the Company.

(3) a) The Company has taken unsecured interest free loans from the parties covered in the register maintained under section 301 of the Act amounting to Rs. 2.55.082/-. There are no stipulations as to the rate of interest or terms and conditions of such loans.

b) The company has not given loans secured or unsecured to companies, firms or other parties listed in the register maintain under section 301 of the Companies Act. 1956.

(4) In our opinion and according to the information and explanation given to us. there are no transaction for the purchase of inventory and sale of goods hence the adequacy of the internal control procedures commensurate wit the size of the Company and the nature of its business is considered to be not applicable.

(5) Based on the audit procedures applied by us and according the information and explanation provided by the management, there are no contract and arrangements transaction exceeding five lakh rupees with any party that need to be entered into the register maintained under section 301.

(6) The Company had not accepted any deposits from the public to which the provision of section 58A and 58AA of the Companies Act. 1956 and any other relevant provision of the Act and the Companies (Acceptance of Deposits) Rules. 1975 would apply, i he Company Law Board or National Company Law Tribunal or RBI or any Court or Tribunal has passed no order.

(7) The Company is listed Company, the paid up capital and reserves of the Company is also exceeding Rs. 50 lakhs and the company have an internal audit system which is commensurate with the size and nature of the business.

(8) There being no Provident Fund Scheme and ES1C Scheme for the employee in force, the provisions regarding regular deposit of the same are considered to be not applicable. Further the company is regularly in depositing income tax. sales tax. wealth tax. service tax. cess and any other statutory dues with the appropriate authorities. Aecordingh information and explanation given to us. there are no undisputed arrears of Statutory dues which have remained outstanding as at 31.03.2010 for the period of more than six months from the date they become payable.

(9) The Company has accumulated losses of Rs. 3,07.65.739.11 at and up to the end of the financial vear. The company has incurred no cash losses during the financial vear.

(10) In our opinion and according to the information and explanation given to us. the company has not defaulted in repayment of due to banks. The company has not taken any loans from financial institutions nor has it issued any debentures.

(11) According to the information and explanation given to us. the company has not granted any loans advances on the basis of security by way of pledge of shares, debentures and other securities.

(12) The Company is not a chit fund or a nidhi / mutual benefit fund. society. Therefore the provisions of clause 4(xiii) of the said Order are not applicable to the Compam.

(13) In our opinion and according to the information and explanation given to us the Compam has not given guarantees for loan taken by others from banks or financial institutions.

(14) In our opinion and according to the information and explanation given to us. no term loans have been applied for the purpose for which they were raised.

(15) According to the information and explanation given to us overall examination of the balance sheet of the company, we report that no funds raised on short-term basis have been used for long -term investment. Also no long-term fund has been used to finance short-term assets except permanent working capital.

(16) The company has not made any preferential allotment of share to parties and companies covered in the register mentioned under section 301 of the Companies Act. 1956. According, the question of reporting on whether the prices at which such shares have been issued in prejudicial to the interest of the Company does not arise.

(17) The Company has not issued any debentures. According, the question of creating a security of disclosures of end use of such monies does not arise.

(18) The company has not arisen any money by public issued during the year. According, the question of disclosure of end use of such monies does not arise.

(19) According to the information and explanation given to us. no fraud on or by the Company has been noticed or reported during the course of our audit.

For S. N. KABKA & CO. Chartered Accountants

(S.N. KABRA) Partner



Date: 27.06.2010 Place: Indore


Mar 31, 2009

We have audited the Balance Sheet of SHABA CHEMICALS LIMITED as at 31st March 2009 and also the Profit and Loss Account for the year ended on that date annexed thereto. These financial statements are the responsibility of the Companys management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurances about weather the financial statement are free of material misstatement. An audit includes examining. on text basic, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

As required by the Companies (Auditors Report) Order, 2003 (as amended ) issued by the Central Government of India in term of sub-section (4A) of section 227 of the Companies Act. 1956. We enclosed in the Annexure a statement on the matter specified in paragraph 4 and : of the said order.

Further to our comments in the Annexure referred to above, we report that:

v 1. We have obtained all the information and explanation, which to the best of our knowledge and belief were necessary for the purpose of our audit.

2. In our opinion/proper books of accounts as required by law have been kept by the Company so for as appears from our examination of these books.

3. The Balance Sheet and Profit and loss account dealt with by this report are in agreement with the books of account.

4. In our opinion, the Balance Sheet and Profit and Loss Account dealt with by this report comply with the Accounting Standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956.

5. On the basis of written representation received from the directors a on 31st March 2009, and taken on record by the Board of Director, we report that none of the directors is disqualified as on 31st March 2009, from being appointed as a director in term of clause (g) of section 274 of the Companies Act, 1956.

6. In our opinion and the best of our information and according to the explanation given to us, the said Balance Sheet and Profit and Loss Account, with notes thereon given the inforrriation required by the Companies Act, 1956 in the manner so required, and give a true and fair view:

In so far as it relates to the Balance Sheet of the state of affairs of the Company at 31 st March 2009.

i) In so far it relates to the Profit and Loss Account of the loss for the year ended on the date, and

ii) In the case of cash flow statement of the cash flows of the Company for the year ended on that date.

which have remained outstanding as at 31 .03.2009 for the period of more than six months from the date they become payable.

(9) The Company has accumulated losses of Rs. 3.07,89,660.77/-/- at and up to the end of the financial year. The corpparry has incurred no cash losses during the financial year.

(10) In our opinion and according to the information and explanation given to us, the company has not defaulted in repayment of due to banks. The company has not taken any loans from financial institutions nor has it issued any debentures.

(11) According to the information and explanation given to us, the company has not granted any loans advances on the basis of security by way of pledge of shares, debentures and other securities.

(12) The Company is not a chit fund or a nidhi / mutual benefit fund/ society. Therefore the provisions of clause 4(xiii) of the said Order are not applicable to the Company.

(13) In our opinion and according to the information and explanation given to us the Company has not given guarantees for loan taken by others from banks or financial institutions.

(14) In our opinion and according to the information and explanation given to us. no term loans have been applied for the purpose for which they were raised.

(15) According to the information and explanation given to us overall examination of the balance sheet of the company, we report that no funds raised on short-term basis have been used for long -term investment. Also no long-term fund has been used to finance short-term assets exceptvpermanent working capital.

(16) The company has not made any preferential allotment of share to parties and companies covered in the register mentioned under section 301 of the Companies Act, 1956. According, the question of reporting on whether the prices at which such shares have been issued in prejudicial to the interest of the Company does not arise.

(17) The Company has not issued any debentures. According, the question of creating a security of disclosures of end use of such monies does not arise.

(18) The company has not arisen any money by public issued during the year. According, the question of disclosure of end use of such monies does not arise.

(19) According to the information and explanation given to us, no fraud on or by the Company has been noticed or reported during the course of our audit.

Date: 27.06.2009 Place: Indore

For S. N. KABRA & CO. Chartered Accountants

(S.N. KABRA) Partner

 
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