The declaration confirmed the division of Allied-occupied Germany according to the Yalta Conference and the continued existence of the German Reich as a whole, which would include its eastern territories as of 31 December 1937. By the end of June, the Western Allies had vacated those occupied areas, which were to be incorporated into the Soviet occupation zone. Upon the implementation of the Oder-Neisse line in the course of the Potsdam Agreement on 2 August 1945, the eastern territories came under Polish and Soviet (Kaliningrad Oblast) administration. The Allied Control Council was established to execute the governmental power.
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