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If the command name is a function that is not a standard utility implemented as a function, variable assignments shall affect the current execution environment during the execution of the function. It is unspecified:

Whether or not the variable assignments persist after the completion of the function

Whether or not the variables gain the export attribute during the execution of the function

Whether or not export attributes gained as a result of the variable assignments persist after the completion of the function (if variable assignments persist after the completion of the function)