{"id":12270,"date":"2021-01-12T07:03:29","date_gmt":"2021-01-12T06:03:29","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/kto-kedy-a-ako-musi-platit-preddavky-na-dan\/"},"modified":"2023-06-26T11:03:17","modified_gmt":"2023-06-26T09:03:17","slug":"kto-kedy-a-ako-musi-platit-preddavky-na-dan","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kto-kedy-a-ako-musi-platit-preddavky-na-dan\/","title":{"rendered":"Kto, kedy a ako mus\u00ed plati\u0165 preddavky na da\u0148"},"content":{"rendered":"<p>Kto preddavky na da\u0148 z pr\u00edjmu plati\u0165 nemus\u00ed. S\u00fa to:<\/p>\n<ul>\n<li>zamestnanci (za nich \u00a0preddavky odv\u00e1dza zamestn\u00e1vate\u013e)<\/li>\n<li>fyzick\u00e9 osoby &#8211; podnikatelia, ktor\u00fdch posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 bola menej ne\u017e 5\u00a0000\u20ac<\/li>\n<li>\u017eivnostn\u00edci, ktor\u00ed ukon\u010dili podnikanie<\/li>\n<li>pr\u00e1vnick\u00e9 osoby, ktor\u00fdch posledn\u00e1 da\u0148 bola menej ne\u017e 5\u00a0000\u20ac.<\/li>\n<\/ul>\n<h2>Ak\u00e1 je v\u00fd\u0161ka preddavkov na da\u0148 z pr\u00edjmu?<\/h2>\n<p>V\u00fd\u0161ka a pravidelnos\u0165 platenia preddavkov sa ur\u010duje pod\u013ea poslednej zn\u00e1mej da\u0148ovej povinnosti alebo poslednej dane. Pod\u013ea tejto \u010diastky sa preddavky radia do dvoch kateg\u00f3ri\u00ed.<\/p>\n<p><strong>\u0160tvr\u0165ro\u010dn\u00e9 preddavky<\/strong> platia v\u0161etci da\u0148ovn\u00edci, ktor\u00ed v predch\u00e1dzaj\u00facom roku zaplatili na dani z pr\u00edjmu alebo ich posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 bola viac ne\u017e 5\u00a0000\u20ac, ale z\u00e1rove\u0148 maxim\u00e1lne 16 600\u20ac.<\/p>\n<p>V tomto pr\u00edpade sa platia 4 preddavky ro\u010dne vo v\u00fd\u0161ke 1\/4 z\u00a0poslednej zn\u00e1mej da\u0148ovej povinnosti alebo zaplatenej dane, a\u00a0to v\u017edy ku koncu nasleduj\u00faceho \u0161tvr\u0165roka. Pokia\u013e pripadne de\u0148 splatnosti na sobotu alebo nede\u013eu, \u0161tvr\u0165ro\u010dn\u00fd preddavok je splatn\u00fd nasleduj\u00faci pracovn\u00fd de\u0148. \u00a0<\/p>\n<p><strong>Mesa\u010dn\u00e9 preddavky<\/strong> platia v\u0161etci da\u0148ovn\u00edci, ktor\u00ed zaplatili v predch\u00e1dzaj\u00facom roku da\u0148 z pr\u00edjmu alebo mali posledn\u00fa zn\u00e1mu da\u0148ov\u00fa povinnos\u0165 vy\u0161\u0161iu ako 16\u00a0600\u20ac.<\/p>\n<p>T\u00fdchto da\u0148ovn\u00edkov \u010dak\u00e1 v priebehu roka 12 preddavkov vo v\u00fd\u0161ke 1\/12 z poslednej zaplatenej dane z\u00a0pr\u00edjmu alebo poslednej zn\u00e1mej da\u0148ovej povinnosti. Splatnos\u0165 preddavkov je v\u017edy ku koncu mesiaca. Pokia\u013e pripadne posledn\u00fd de\u0148 mesiaca na sobotu alebo nede\u013eu, d\u0148om splatnosti mesa\u010dn\u00e9ho preddavku je nasleduj\u00faci pracovn\u00fd de\u0148. \u00a0<\/p>\n<p>Mesa\u010dn\u00e9 aj \u0161tvr\u0165ro\u010dn\u00e9 preddavky sa zaokr\u00fah\u013euj\u00fa matematicky na dve desatinn\u00e9 miesta.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12270\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12270\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Ako sa vypo\u010d\u00edtaj\u00fa preddavky pre FO \u2013 podnikate\u013ea<\/h2>\n<p>Poslednou <strong>zn\u00e1mou da\u0148ovou povinnos\u0165ou je da\u0148 vypo\u010d\u00edtan\u00e1 z\u00a0\u010diastkov\u00e9ho z\u00e1kladu dane z\u00a0pr\u00edjmov pod\u013ea \u00a76 ods. 1 a\u00a02 zn\u00ed\u017een\u00e9ho o\u00a0odpo\u010det da\u0148ovej straty pri pou\u017eit\u00ed da\u0148ovej sadzby 19%<\/strong>. \u017diadny in\u00fd \u010diastkov\u00fd z\u00e1klad dane a\u00a0da\u0148 z\u00a0neho vypo\u010d\u00edtan\u00e1 nem\u00e1 vplyv na pos\u00fadenie platenia alebo neplatenia preddavkov. Rovnako, v\u00fd\u0161ku poslednej zn\u00e1mej da\u0148ovej povinnosti neovplyv\u0148uje ani pr\u00edjem zo zahrani\u010dia, ak bola pod\u013ea zmluvy o\u00a0zamedzen\u00ed dvojit\u00e9ho zdanenia uplatnen\u00e1 met\u00f3da vy\u0148atia pr\u00edjmov.<\/p>\n<p>Pre v\u00fdpo\u010det preddavkov sa pou\u017eije pevn\u00e1 sadzba dane 19%, aj v\u00a0pr\u00edpade, ak by mal da\u0148ovn\u00edk n\u00e1rok uplatni\u0165 si zn\u00ed\u017een\u00fa da\u0148ov\u00fa sadzbu 15% pri v\u00fdpo\u010dte da\u0148ovej povinnosti v\u00a0da\u0148ovom priznan\u00ed.<\/p>\n<h2>Ako sa vypo\u010d\u00edtaj\u00fa preddavky pre PO<\/h2>\n<p>Do lehoty na podanie da\u0148ov\u00e9ho priznania sa preddavky vypo\u010d\u00edtaj\u00fa z\u00a0da\u0148ov\u00e9ho priznania predch\u00e1dzaj\u00faceho roka\u00a0 nasledovne (rok 2019):<\/p>\n<p>(Riadok 500 x 21% sadzba dane) \u2013 riadok 610 \u00fa\u013eavy na dani<\/p>\n<p>Po podan\u00ed da\u0148ov\u00e9ho priznania (za rok 2020 a\u00a0nesk\u00f4r, a\u017e do pr\u00edpadnej zmeny z\u00e1kona) sa preddavky vypo\u010d\u00edtaj\u00fa z\u00a0riadku 1110 nasledovne:<\/p>\n<p>(Riadok 500 x 21% alebo 15% sadzba dane) \u2013 riadok 610 \u00fa\u013eavy na dani<\/p>\n<p>Preddavky zaplaten\u00e9 do lehoty na podanie da\u0148ov\u00e9ho priznania (do 31.3.) sa nedopl\u00e1caj\u00fa, ak je v\u00fd\u0161ka preddavkov po podan\u00ed da\u0148ov\u00e9ho priznania vy\u0161\u0161ia. Cel\u00e1 da\u0148ov\u00e1 povinnos\u0165 sa vyrovn\u00e1 v\u00a0da\u0148ovom priznan\u00ed za pr\u00edslu\u0161n\u00e9 obdobie.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/Depositphotos_195785476_s-2019.jpg\" alt=\"\" width=\"668\" height=\"446\" class=\"size-single-post-thumb wp-image-88467\" \/><\/p>\n<h2>Pr\u00edklady platenia preddavkov na da\u0148 z pr\u00edjmu<\/h2>\n<p><strong>1. \u017diadne preddavky<\/strong><\/p>\n<p><em>Karol je \u017eivnostn\u00edk (\u00a76 ods.1), ktor\u00fd za\u010dal podnika\u0165 v okt\u00f3bri 2020, a jeho da\u0148 z pr\u00edjmu fyzick\u00fdch os\u00f4b za rok 2020 je 500\u20ac. Da\u0148 z pr\u00edjmu zaplat\u00ed Karol jednorazovo po podan\u00ed da\u0148ov\u00e9ho priznania a v roku 2021 preddavky na da\u0148 z pr\u00edjmu plati\u0165 nebude. Jeho posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 z \u00a76 ods. 1 a\u00a02 toti\u017e nepresiahla 5\u00a0000\u20ac.<\/em><\/p>\n<p><strong>2.\u00a0\u0160tvr\u0165ro\u010dn\u00e9 preddavky<\/strong><\/p>\n<p><em>Alena dosiahla za zda\u0148ovacie obdobie 2020 pr\u00edjmy zo z\u00e1vislej \u010dinnosti (\u00a75), pr\u00edjmy zo \u017eivnosti (\u00a76 ods. 1), pr\u00edjmy z\u00a0pren\u00e1jmu (\u00a76 ods.3) a\u00a0ostatn\u00e9 pr\u00edjmy (\u00a78). V\u00a0lehote do 31.3.2021 pod\u00e1 da\u0148ov\u00e9 priznanie FO typ B (DP). Bude musie\u0165 plati\u0165 preddavky na da\u0148 v\u00a0roku 2021 a\u00a0v\u00a0akej v\u00fd\u0161ke?<\/em><\/p>\n<table class=\"table table-responsive\">\n<tbody>\n<tr>\n<td>\n<p><em>r.40 DP<\/em><\/p>\n<\/td>\n<td>\n<p><em>\u010ciastkov\u00fd z\u00e1klad dane \u00a75<\/em><\/p>\n<\/td>\n<td>\n<p><em>15\u00a0000\u20ac<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><em>r.55 DP<\/em><\/p>\n<\/td>\n<td>\n<p><em>\u010ciastkov\u00fd z\u00e1klad dane \u00a76 ods. 1 a\u00a02<\/em><\/p>\n<\/td>\n<td>\n<p><em>32 000\u20ac<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><em>r.65 DP<\/em><\/p>\n<\/td>\n<td>\n<p><em>\u010ciastkov\u00fd z\u00e1klad dane \u00a76 ods. 3 a\u00a04<\/em><\/p>\n<\/td>\n<td>\n<p><em>2 800\u20ac<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><em>r.71 DP<\/em><\/p>\n<\/td>\n<td>\n<p><em>\u010ciastkov\u00fd z\u00e1klad dane \u00a78<\/em><\/p>\n<\/td>\n<td>\n<p><em>12\u00a0000\u20ac<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><em>\u00a0<\/em><\/p>\n<\/td>\n<td>\n<p><em>Celkom da\u0148 zaplaten\u00e1<\/em><\/p>\n<\/td>\n<td>\n<p><em>\u00a013\u00a0274,61\u20ac<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><em>\u00a0<\/em><\/p>\n<\/td>\n<td>\n<p><em>Posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 iba z \u00a76 ods. 1 a\u00a02 na pos\u00fadenie preddavkov<\/em><\/p>\n<\/td>\n<td>\n<p><em>32\u00a0000\u20ac*19% = 6\u00a0080\u20ac<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><em>\u00a0<\/em><\/p>\n<\/td>\n<td>\n<p><em>Preddavky od 1.4.2021 \u0161tvr\u0165ro\u010dn\u00e9 r.55*19%\/4<\/em><\/p>\n<\/td>\n<td>\n<p><em>6\u00a0080\/4= 1 520\u20ac<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Alena bude plati\u0165 \u00bc ro\u010dn\u00e9 preddavky vo v\u00fd\u0161ke 1 520\u20ac po\u010dn\u00fac 2Q 2021.<\/em><\/p>\n<p><em>Firma Prv\u00e1 s.r.o. v\u00a0da\u0148ovom priznan\u00ed za obdobie:<\/em><\/p>\n<ul>\n<li><em>2019: v\u00a0riadku 500 vyk\u00e1zala z\u00e1klad dane zn\u00ed\u017een\u00fd o odpo\u010det da\u0148ovej straty vo v\u00fd\u0161ke 38\u00a0500\u20ac. V\u00a0riadku 1110 je da\u0148 8\u00a0085\u20ac (38\u00a0500\u20ac*21%). Z\u00a0toho vypl\u00fdva, \u017ee firma bude plati\u0165 \u0161tvr\u0165ro\u010dn\u00e9 preddavky na da\u0148 vo v\u00fd\u0161ke 2\u00a0021,25\u20ac. Tieto preddavky zaplat\u00ed aj v\u00a0roku 2021 do 31.3.2020 \u2013 do lehoty na podanie da\u0148ov\u00e9ho priznania.<\/em><\/li>\n<li><em>2020: da\u0148ov\u00e9 priznanie podan\u00e9 v\u00a0marci 2021 a\u00a0v\u00a0da\u0148ovom priznan\u00ed na r. 500 uvedie z\u00e1klad dane 58\u00a0500\u20ac. Na riadku 1110 vyk\u00e1\u017ee da\u0148 12\u00a0285\u20ac (58\u00a0500\u20ac*21%), z\u00a0\u010doho vyplynula povinnos\u0165 plati\u0165 \u0161tvr\u0165ro\u010dn\u00e9 preddavky vo v\u00fd\u0161ke 3\u00a0071,25\u20ac. Preddavok za 1. \u0161tvr\u0165rok 2021 u\u017e nedopl\u00e1ca (platilo do 31.12.2020), ale cel\u00fa da\u0148ov\u00fa povinnos\u0165 vyrovn\u00e1 v\u00a0da\u0148ovom priznan\u00ed za rok 2021 podanom v\u00a0roku 2022.<\/em><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Kto preddavky na da\u0148 z pr\u00edjmu plati\u0165 nemus\u00ed. S\u00fa to: zamestnanci (za nich \u00a0preddavky odv\u00e1dza zamestn\u00e1vate\u013e) fyzick\u00e9 osoby &#8211; podnikatelia, ktor\u00fdch posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12271,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[566,726,688],"class_list":["post-12270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-dan","tag-platit","tag-preddavky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12270"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12270\/revisions"}],"predecessor-version":[{"id":12272,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12270\/revisions\/12272"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12271"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}