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Thanks for calling <a href=" http://www.crisp-design.co.uk/accountant-branding/ ">abra mg</a> "On our calculations the terms of the deal only start tocreate value for Telefonica shareholders if the market isprepared to value the ´newco´ at a sector average multiple andif Telefonica is able to extract and retain over 45 percent oftargeted synergies," said Paul Marsch, analyst at Berenberg.