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A smooth germ at $p$ is an equivalence class of pairs $(U,f)$ consisting of an open neighbourhood $U$ of $p$ and a smooth function $f$ on $U$, modulo the equivalence relation that $(U,f) \sim (V,g)$ if there is an open neighbourhood $W$ of $p$, $W \subset U \cap V$, such that $f|_W = g|_W$. We de...