According to the November 2017 release of the Scrum Guide, all Product Backlog Items have a set of attributes, including an estimate. Estimates are added to Product Backlog Items during the act of Product Backlog Refinement and are the responsibility of the Development Team. If a Sprint is cancelled by the Product Owner, any incomplete Product Backlog Items are re-estimated as they are put back on the Product Backlog, and these estimates need to be revisited frequently to account for the work performed depreciating. All of this is clear to me.
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