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93. The licensee has been prohibited from copying, decompiling, deassembling, or reverse
engineering the software without the written consent of Infrasoft. The licence agreement between
the Assessee company and its customers stipulates that all copyrights and intellectual property
rights in the software and copies made by the licensee were owned by Infrasoft and only Infrasoft
has the power to grant licence rights for use of the software. The licence agreement stipulates that
upon termination of the agreement for any reason, the licencee shall return the software including
supporting information and licence authorization device to Infrasoft.