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    <description>Rule 3 mandates electronic filing of financial statements and related documents in e form AOC 4 XBRL for specified classes of companies, requires the use of the applicable XBRL taxonomy tied to the accounting framework adopted, exempts certain sectors from XBRL filing, obliges continued filing by companies once they have begun under the rule, and requires attachment of signed financial statements and related documents in PDF form within the e form.</description>
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