{"id":149442,"date":"2020-04-06T16:16:21","date_gmt":"2020-04-06T13:16:21","guid":{"rendered":"http:\/\/arantv.az\/?p=149442"},"modified":"2020-04-06T16:16:21","modified_gmt":"2020-04-06T13:16:21","slug":"vergi-hesabatlarinin-verilm%c9%99si-mudd%c9%99tl%c9%99ri-aciqlandi-r%c9%99smi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=149442","title":{"rendered":"Vergi hesabatlar\u0131n\u0131n verilm\u0259si m\u00fcdd\u0259tl\u0259ri a\u00e7\u0131qland\u0131 – R\u018fSM\u0130"},"content":{"rendered":"

Nazirl\u0259r Kabineti 25 mart 2020-ci il tarixli \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 x\u00fcsusi \u0259m\u0259k rejimi olaraq qeyri-i\u015f g\u00fcnl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si bar\u0259d\u0259\u201d q\u0259rar\u0131 il\u0259 \u00f6lk\u0259 \u0259razisind\u0259 x\u00fcsusi \u0259m\u0259k rejimi olaraq, be\u015fg\u00fcnl\u00fck i\u015f h\u0259ft\u0259sind\u0259 \u00e7al\u0131\u015fanlar \u00fc\u00e7\u00fcn 29 mart – 3 aprel tarixl\u0259ri, alt\u0131g\u00fcnl\u00fck i\u015f h\u0259ft\u0259sind\u0259 \u00e7al\u0131\u015fanlar \u00fc\u00e7\u00fcn 26 – 28 mart v\u0259 30 mart – 4 aprel tarixl\u0259ri qeyri-i\u015f g\u00fcnl\u0259ri m\u00fc\u0259yy\u0259n edilib.<\/p>\n

Vergil\u0259r Nazirliyind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259, Vergi M\u0259c\u0259ll\u0259sinin 68.2-ci madd\u0259sin\u0259 \u0259sas\u0259n, h\u0259r hans\u0131 m\u00fcdd\u0259t bu M\u0259c\u0259ll\u0259d\u0259 g\u00f6st\u0259ril\u0259n d\u00f6vr\u00fcn sonuncu g\u00fcn\u00fcn\u00fcn ax\u0131r\u0131nda bitir. Bu M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan h\u0259r hans\u0131 m\u00fcdd\u0259t qeyri-i\u015f g\u00fcn\u00fcn\u0259 t\u0259sad\u00fcf ed\u0259rs\u0259, h\u0259min m\u00fcdd\u0259t onun ard\u0131nca g\u0259l\u0259n \u0259n yax\u0131n n\u00f6vb\u0259ti i\u015f g\u00fcn\u00fcn\u0259 ke\u00e7ir.<\/p>\n

Koronovirus (COVID-19) infeksiyas\u0131n\u0131n yay\u0131lmas\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 m\u0259qs\u0259dil\u0259 \u00f6lk\u0259 \u0259razisind\u0259 elan edilmi\u015f x\u00fcsusi karantin d\u00f6vr\u00fc (2020-ci il 31 mart -20 aprel) il\u0259 \u0259laq\u0259dar Nazirl\u0259r Kabinetinin 31 mart 2020-ci il tarixli 122 n\u00f6mr\u0259li \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 x\u00fcsusi karantin d\u00f6vr\u00fcnd\u0259 i\u015f rejiminin t\u0259nziml\u0259nm\u0259si bar\u0259d\u0259\u201d Q\u0259rar\u0131 il\u0259 Nazirl\u0259r Kabinetinin 25 mart 2020-ci il tarixli \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 x\u00fcsusi \u0259m\u0259k rejimi olaraq qeyri-i\u015f g\u00fcnl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si bar\u0259d\u0259\u201d q\u0259rar\u0131 l\u0259\u011fv edilib.<\/p>\n

<\/div>\n

Habel\u0259, h\u0259min Q\u0259rar\u0131n 2 n\u00f6mr\u0259li \u0259lav\u0259si il\u0259 x\u00fcsusi i\u015f (\u0259m\u0259k) rejimi \u00e7\u0259r\u00e7iv\u0259sind\u0259 f\u0259aliyy\u0259tin\u0259 icaz\u0259 veril\u0259n sah\u0259l\u0259r m\u00fc\u0259yy\u0259n edilib, h\u0259min siyah\u0131da qeyd edilm\u0259y\u0259n dig\u0259r sah\u0259l\u0259r \u00fczr\u0259 f\u0259aliyy\u0259t m\u0259hdudla\u015fd\u0131r\u0131l\u0131b.<\/p>\n

G\u00f6st\u0259ril\u0259nl\u0259r\u0259 \u0259sas\u0259n x\u00fcsusi karantin d\u00f6vr\u00fc il\u0259 \u0259laq\u0259dar (2020-ci il 31 mart – 20 aprel) vergi hesabatlar\u0131n\u0131n verilm\u0259sinin v\u0259 vergil\u0259rin \u00f6d\u0259nilm\u0259sinin son m\u00fcdd\u0259ti bel\u0259 m\u00fc\u0259yy\u0259n edilir:<\/p>\n

1. f\u0259aliyy\u0259tin\u0259 icaz\u0259 veril\u0259n sah\u0259l\u0259r \u00fczr\u0259 (siyah\u0131s\u0131 \u0259lav\u0259 olunur) vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n 2019-cu ilin yekunlar\u0131na g\u00f6r\u0259 m\u0259nf\u0259\u0259t (g\u0259lir) v\u0259 \u0259mlak vergisi \u00fc\u00e7\u00fcn illik hesabatlar\u0131n v\u0259 2020-ci ilin fevral ay\u0131 \u00fc\u00e7\u00fcn ayl\u0131q hesabatlar\u0131n verilm\u0259si v\u0259 vergil\u0259rin \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259ti – 6 aprel 2020-ci il;<\/p>\n

2. f\u0259aliyy\u0259ti m\u0259hdudla\u015fd\u0131r\u0131lm\u0131\u015f sah\u0259l\u0259r \u00fczr\u0259 vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n 2019-cu ilin yekunlar\u0131na g\u00f6r\u0259 m\u0259nf\u0259\u0259t (g\u0259lir) v\u0259 \u0259mlak vergisi \u00fc\u00e7\u00fcn illik hesabatlar\u0131n, 2020-ci ilin fevral v\u0259 mart ay\u0131 \u00fc\u00e7\u00fcn ayl\u0131q hesabatlar\u0131n v\u0259 2020-ci ilin birinci r\u00fcb\u00fc \u00fc\u00e7\u00fcn r\u00fcbl\u00fck hesabatlar\u0131n, habel\u0259 cari vergi \u00f6d\u0259m\u0259l\u0259ri \u00fczr\u0259 m\u00fcvafiq aray\u0131\u015f\u0131n verilm\u0259si v\u0259 vergil\u0259rin, o c\u00fcml\u0259d\u0259n, cari vergi \u00f6d\u0259m\u0259l\u0259rinin \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259ti – 21 aprel 2020-ci il.<\/p>\n

Qeyd ed\u0259k ki, Nazirl\u0259r Kabinetinin 2020-ci il 31 mart tarixli 122 n\u00f6mr\u0259li Q\u0259rar\u0131n\u0131n 2 n\u00f6mr\u0259li \u0259lav\u0259sin\u0259 \u0259sas\u0259n, \u00f6lk\u0259 \u0259razisind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qeyri-i\u015f g\u00fcnl\u0259rind\u0259 i\u015fl\u0259rin davam etdirilm\u0259si z\u0259ruri olan f\u0259aliyy\u0259t sah\u0259l\u0259ri\u00a0bunlard\u0131r:<\/p>\n

1. S\u0259hiyy\u0259 v\u0259 sosial sah\u0259 \u00fczr\u0259:<\/p>\n

1.1. elmi-t\u0259dqiqat v\u0259 laborator xidm\u0259tl\u0259ri;<\/p>\n

1.2. x\u0259st\u0259xanalar, poliklinikalar v\u0259 dig\u0259r tibb m\u00fc\u0259ssis\u0259l\u0259ri \u00fczr\u0259<\/p>\n

xidm\u0259tl\u0259r<\/strong><\/p>\n

1.3. baytarl\u0131q xidm\u0259tl\u0259ri;<\/p>\n

1.4. tibbi avadanl\u0131qlar\u0131n, d\u0259rmanlar\u0131n v\u0259 tibbi vasit\u0259l\u0259rin istehsal\u0131;<\/p>\n

1.5. sosial xidm\u0259tl\u0259r;<\/p>\n

1.6. \u0259qli q\u00fcsurlu v\u0259 x\u00fcsusi qay\u011f\u0131ya ehtiyac\u0131 olan \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn<\/p>\n

bax\u0131c\u0131l\u0131q xidm\u0259ti<\/strong><\/p>\n

2. \u0130nfrastruktur sah\u0259si \u00fczr\u0259:<\/p>\n

2.1. kommunal xidm\u0259tl\u0259r (kanalizasiya v\u0259 su t\u0259chizat\u0131, qaz t\u0259chizat\u0131,<\/p>\n

istilik t\u0259chizat\u0131, enerji paylanmas\u0131);<\/p>\n

2.2. elektrik enerjisinin istehsal\u0131 v\u0259 t\u0259chizat\u0131;<\/p>\n

2.3. su t\u0259chizat\u0131 v\u0259 meliorasiya;<\/p>\n

2.4. telekommunikasiya v\u0259 rabit\u0259 xidm\u0259tl\u0259ri.<\/p>\n

3. N\u0259qliyyat v\u0259 logistika sah\u0259si \u00fczr\u0259:<\/p>\n

3.1. hava, d\u0259niz, d\u0259mir yolu v\u0259 avtomobil n\u0259qliyyat\u0131 il\u0259 y\u00fck<\/p>\n

da\u015f\u0131malar<\/strong><\/p>\n

3.2. d\u0259mir yolu, d\u0259niz g\u0259mi\u00e7iliyi, liman v\u0259 avtomobil yollar\u0131 xidm\u0259tl\u0259ri;<\/p>\n

3.3. logistika xidm\u0259tl\u0259ri;<\/p>\n

3.4. ictimai n\u0259qliyyat v\u0259 taksi xidm\u0259tl\u0259ri.<\/p>\n

4. \u018fsas istehsalat n\u00f6vl\u0259ri:<\/p>\n

4.1. m\u00fcdafi\u0259 s\u0259nayesi m\u0259hsullar\u0131n\u0131n istehsal\u0131;<\/p>\n

4.2. neft avadanl\u0131qlar\u0131 v\u0259 qur\u011fular\u0131n\u0131n istehsal\u0131;<\/p>\n

4.3. qida m\u0259hsullar\u0131n\u0131n v\u0259 onlar \u00fc\u00e7\u00fcn xammal istehsal\u0131, qida<\/p>\n

m\u0259hsullar\u0131n\u0131n t\u0259dar\u00fck\u00fc, t\u0259chizat\u0131, saxlanmas\u0131 v\u0259 topdan sat\u0131\u015f\u0131<\/strong><\/p>\n

4.4. g\u00fcnd\u0259lik bax\u0131m v\u0259 gigiyena vasit\u0259l\u0259rinin istehsal\u0131;<\/p>\n

4.5. kimy\u0259vi m\u0259hsullar\u0131n istehsal\u0131;<\/p>\n

4.6. k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 v\u0259 emal\u0131, o c\u00fcml\u0259d\u0259n<\/p>\n

fermer t\u0259s\u0259rr\u00fcfatlar\u0131n\u0131n f\u0259aliyy\u0259ti<\/strong><\/p>\n

4.7. \u0259kin\u00e7ilik v\u0259 m\u0259hsul y\u0131\u011f\u0131m\u0131;<\/p>\n

4.8. neft v\u0259 qaz\u0131n hasilat\u0131, emal\u0131, saxlanmas\u0131 v\u0259 sat\u0131\u015f\u0131;<\/p>\n

4.9. neft v\u0259 qaz\u0131n boru k\u0259m\u0259rl\u0259ri vasit\u0259si il\u0259 \u00f6t\u00fcr\u00fclm\u0259si;<\/p>\n

4.10. metallurgiya s\u0259nayesi \u00fczr\u0259 f\u0259aliyy\u0259t;<\/p>\n

4.11. tikinti v\u0259 m\u0259i\u015f\u0259t avadanl\u0131qlar\u0131n\u0131n istehsal\u0131 v\u0259 t\u0259miri;<\/p>\n

4.12. m\u00fch\u0259ndislik v\u0259 layih\u0259l\u0259ndirm\u0259 xidm\u0259tl\u0259ri;<\/p>\n

4.13. m\u00fclki v\u0259 s\u0259naye t\u0259yinatl\u0131 bina v\u0259 qur\u011fular\u0131n, yollar\u0131n tikintisi v\u0259<\/p>\n

t\u0259miri;<\/p>\n

4.14. qabla\u015fd\u0131rma m\u0259hsullar\u0131n\u0131n istehsal\u0131;<\/p>\n

4.15. da\u015f, metal v\u0259 taxta m\u0259hsullar\u0131n\u0131n istehsal\u0131;<\/p>\n

4.16. mebel istehsal\u0131 v\u0259 t\u0259miri;<\/p>\n

4.17. diri heyvanlar\u0131n k\u0259simi.<\/p>\n

5. P\u0259rak\u0259nd\u0259 v\u0259 topdan sat\u0131\u015f \u00fczr\u0259:<\/p>\n

5.1. \u0259rzaq m\u0259hsullar\u0131n\u0131n sat\u0131\u015f m\u0259nt\u0259q\u0259l\u0259ri;<\/p>\n

5.2. aptekl\u0259r;<\/p>\n

5.3. yanacaqdoldurma m\u0259nt\u0259q\u0259l\u0259ri;<\/p>\n

5.4. zooma\u011fazalar, o c\u00fcml\u0259d\u0259n heyvanlar \u00fc\u00e7\u00fcn yem sat\u0131\u015f\u0131<\/p>\n

m\u0259nt\u0259q\u0259l\u0259ri;<\/p>\n

5.5. tikinti materiallar\u0131n\u0131n v\u0259 m\u0259i\u015f\u0259t x\u0131rdavatlar\u0131n\u0131n sat\u0131\u015f\u0131 m\u0259nt\u0259q\u0259l\u0259ri.<\/p>\n

6. M\u0259i\u015f\u0259t xidm\u0259tl\u0259ri \u00fczr\u0259:<\/p>\n

6.1. m\u0259i\u015f\u0259t tullant\u0131lar\u0131n\u0131n y\u0131\u011f\u0131lmas\u0131 v\u0259 utilizasiyas\u0131;<\/p>\n

6.2. po\u00e7t xidm\u0259tl\u0259ri;<\/p>\n

6.3. kimy\u0259vi t\u0259mizl\u0259m\u0259;<\/p>\n

6.4. m\u0259nzill\u0259r istisna olmaqla, ya\u015fay\u0131\u015f binalar\u0131n\u0131n t\u0259mizl\u0259nm\u0259si;<\/p>\n

6.5. avtomobill\u0259rin t\u0259miri;<\/p>\n

6.6. avtomobil yuyulma m\u0259nt\u0259q\u0259l\u0259ri;<\/p>\n

6.7. t\u0259rc\u00fcm\u0259 xidm\u0259tl\u0259ri;<\/p>\n

6.8. heyvan s\u0131\u011f\u0131nacaqlar\u0131;<\/p>\n

6.9. dizayn xidm\u0259tl\u0259ri.<\/p>\n

7. K\u00fctl\u0259vi informasiya vasit\u0259l\u0259ri.<\/p>\n

8. Maliyy\u0259 t\u0259\u015fkilatlar\u0131 \u00fczr\u0259:<\/p>\n

8.1. banklar v\u0259 bank olmayan kredit t\u0259\u015fkilatlar\u0131;<\/p>\n

8.2. investisiya \u015firk\u0259tl\u0259ri, fond birjalar\u0131;<\/p>\n

8.3. s\u0131\u011forta t\u0259\u015fkilatlar\u0131;<\/p>\n

8.4. \u00f6d\u0259ni\u015f v\u0259 klirinq xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n t\u0259\u015fkilatlar.<\/p>\n

9. X\u00fcsusi xidm\u0259t n\u00f6vl\u0259ri \u00fczr\u0259:<\/p>\n

9.1. \u00e7atd\u0131r\u0131lma xidm\u0259tl\u0259ri;<\/p>\n

9.2. m\u0259i\u015f\u0259t avadanl\u0131qlar\u0131n\u0131n t\u0259miri;<\/p>\n

9.3. dezinfeksiya xidm\u0259tl\u0259ri.<\/p>\n

10. V\u0259killik f\u0259aliyy\u0259ti.<\/p>\n","protected":false},"excerpt":{"rendered":"

Nazirl\u0259r Kabineti 25 mart 2020-ci il tarixli \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 x\u00fcsusi \u0259m\u0259k rejimi olaraq qeyri-i\u015f g\u00fcnl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si bar\u0259d\u0259\u201d q\u0259rar\u0131 il\u0259 \u00f6lk\u0259 \u0259razisind\u0259 x\u00fcsusi \u0259m\u0259k rejimi olaraq, be\u015fg\u00fcnl\u00fck i\u015f h\u0259ft\u0259sind\u0259 \u00e7al\u0131\u015fanlar \u00fc\u00e7\u00fcn 29 mart – 3 aprel tarixl\u0259ri, alt\u0131g\u00fcnl\u00fck i\u015f h\u0259ft\u0259sind\u0259 \u00e7al\u0131\u015fanlar \u00fc\u00e7\u00fcn 26 – 28 mart v\u0259 30 mart – 4 aprel tarixl\u0259ri qeyri-i\u015f g\u00fcnl\u0259ri m\u00fc\u0259yy\u0259n edilib. Vergil\u0259r Nazirliyind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259, Vergi M\u0259c\u0259ll\u0259sinin 68.2-ci madd\u0259sin\u0259 \u0259sas\u0259n, h\u0259r hans\u0131 m\u00fcdd\u0259t bu M\u0259c\u0259ll\u0259d\u0259 g\u00f6st\u0259ril\u0259n d\u00f6vr\u00fcn sonuncu g\u00fcn\u00fcn\u00fcn ax\u0131r\u0131nda bitir. Bu M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan h\u0259r hans\u0131 m\u00fcdd\u0259t qeyri-i\u015f g\u00fcn\u00fcn\u0259 t\u0259sad\u00fcf ed\u0259rs\u0259,…<\/p>\n","protected":false},"author":2,"featured_media":149443,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat.jpg",620,465,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat.jpg",620,465,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat.jpg",620,465,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat-300x225.jpg",300,225,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat.jpg",620,465,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat.jpg",620,465,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat.jpg",620,465,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/hesabat.jpg",620,465,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"Nazirl\u0259r Kabineti 25 mart 2020-ci il tarixli \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 x\u00fcsusi \u0259m\u0259k rejimi olaraq qeyri-i\u015f g\u00fcnl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si bar\u0259d\u0259\u201d q\u0259rar\u0131 il\u0259 \u00f6lk\u0259 \u0259razisind\u0259 x\u00fcsusi \u0259m\u0259k rejimi olaraq, be\u015fg\u00fcnl\u00fck i\u015f h\u0259ft\u0259sind\u0259 \u00e7al\u0131\u015fanlar \u00fc\u00e7\u00fcn 29 mart – 3 aprel tarixl\u0259ri, alt\u0131g\u00fcnl\u00fck i\u015f h\u0259ft\u0259sind\u0259 \u00e7al\u0131\u015fanlar \u00fc\u00e7\u00fcn 26 – 28 mart v\u0259 30 mart – 4 aprel tarixl\u0259ri qeyri-i\u015f…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/149442"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=149442"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/149442\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/149443"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=149442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=149442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=149442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}