{"id":12548,"date":"2021-12-20T07:00:50","date_gmt":"2021-12-20T06:00:50","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/"},"modified":"2024-02-26T17:41:21","modified_gmt":"2024-02-26T16:41:21","slug":"co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/","title":{"rendered":"\u010co je podvojn\u00e9 \u00fa\u010dtovn\u00edctvo a kto ho mus\u00ed vies\u0165"},"content":{"rendered":"<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p><strong>TIP:<\/strong> <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/pausalne-vydavky-verzus-uctovnictvo-co-sa-oplati-viac\/\">Pre\u010d\u00edtajte si tie\u017e, ak\u00fd je rozdiel medzi da\u0148ovou evidenciou na pau\u0161\u00e1lne v\u00fddavky a jednoduch\u00fdm \u00fa\u010dtovn\u00edctvom<\/a><\/p>\n<\/div>\n<h2>Kto vedie podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/h2>\n<p>Podvojn\u00e9 \u00fa\u010detn\u00edctvo je povinn\u00e9 predov\u0161etk\u00fdm pre<strong> pr\u00e1vnick\u00e9 osoby zap\u00edsan\u00e9 do obchodn\u00e9ho registra<\/strong> \u2013 v podnikan\u00ed ide najm\u00e4 o spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm a akciov\u00e9 spolo\u010dnosti. Fyzick\u00e9 osoby podnikaj\u00face mimo z\u00e1kona o \u017eivnostenskom podnikan\u00ed a \u017eivnostn\u00edci ved\u00fa podvojn\u00e9 \u00fa\u010dtovn\u00edctvo na z\u00e1klade dobrovo\u013enosti. Povinnos\u0165 vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo pre fyzick\u00e9 osoby zap\u00edsan\u00e9 do obchodn\u00e9ho registra zanikla, nako\u013eko v okt\u00f3bri 2020 zanikla mo\u017enos\u0165 zap\u00edsa\u0165 fyzick\u00fa osobu do obchodn\u00e9ho registra.<\/p>\n<p>Okrem toho je povinnos\u0165 vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo pre v\u0161etky ostatn\u00e9 spolo\u010dnosti zap\u00edsan\u00e9 do obchodn\u00e9ho registra, ako napr. dru\u017estv\u00e1. Ob\u010dianske zdru\u017eenie, jeho organiza\u010dn\u00e9 zlo\u017eky, ktor\u00e9 maj\u00fa pr\u00e1vnu subjektivitu, organiza\u010dn\u00e9 zlo\u017eky Matice slovenskej, ktor\u00e9 maj\u00fa pr\u00e1vnu subjektivitu, zdru\u017eenia pr\u00e1vnick\u00fdch os\u00f4b, spolo\u010denstv\u00e1 vlastn\u00edkov bytov a nebytov\u00fdch priestorov, neinvesti\u010dn\u00e9 fondy, po\u013eovn\u00edcke organiz\u00e1cie a neziskov\u00e9 organiz\u00e1cie poskytuj\u00face v\u0161eobecne prospe\u0161n\u00e9 slu\u017eby a cirkvi musia vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo, ak podnikaj\u00fa a ak ich pr\u00edjmy dosiahli v predch\u00e1dzaj\u00facom \u00fa\u010dtovnom obdob\u00ed 200 000 \u20ac, ak nie s\u00fa subjektom verejnej spr\u00e1vy.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-96504\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/jess-bailey-q10VITrVYUM-unsplash.jpg\" alt=\"\" width=\"668\" height=\"501\" \/><\/p>\n<h2>Ako funguje podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/h2>\n<p>V podvojnom \u00fa\u010dtovn\u00edctve sa v\u0161etky polo\u017eky zapisuj\u00fa takzvan\u00fdm podvojn\u00fdm sp\u00f4sobom. Pou\u017e\u00edvaj\u00fa sa dva \u00fa\u010dty, resp. z\u00e1pisy, a to na \u013eavej strane MD \u2013 m\u00e1 da\u0165 a na pravej strane D \u2013 dal. Ka\u017ed\u00e1 polo\u017eka na jednom z t\u00fdchto \u00fa\u010dtov je sp\u00e1rovan\u00e1 s \u00fadajom na druhom \u00fa\u010dte.<\/p>\n<p>Napr\u00edklad k\u00fapite od dod\u00e1vate\u013ea materi\u00e1l. V \u00fa\u010dtovn\u00edctve na strane MD bude to, \u010do vy z\u00edskate \u2013 v tomto pr\u00edpade materi\u00e1l \u2013 zv\u00fd\u0161enie majetku. Na strane D bude zachyten\u00e9 to, \u010do mus\u00edte da\u0165 vy \u2013 v tomto pr\u00edpade \u00fahrada z \u00fa\u010dtu alebo z pokladne \u2013 zn\u00ed\u017eenie majetku. Ak pred\u00e1te svoj tovar, na strane MD budete ma\u0165 pr\u00edjem pe\u0148az\u00ed za tovar na \u00fa\u010det alebo do pokladne \u2013 zv\u00fd\u0161enie majetku \u2013 na druhej strane D bude predan\u00fd tovar \u2013 \u00fabytok majetku.<\/p>\n<p>Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo pracuje s dvoma z\u00e1kladn\u00fdmi pojmami, a to Akt\u00edva (majetok ako z\u00e1soby, poh\u013ead\u00e1vky, peniaze na \u00fa\u010dte a v pokladni) a Pas\u00edva (z\u00e1kladn\u00e9 imanie, fondy, z\u00e1v\u00e4zky). Akt\u00edva a pas\u00edva musia by\u0165 v rovnov\u00e1he. \u010eal\u0161\u00edmi pojmami s\u00fa v\u00fdnosy a n\u00e1klady a rozdiel medzi nimi je hospod\u00e1rsky v\u00fdsledok \u2013 strata alebo zisk. V podvojnom \u00fa\u010dtovn\u00edctve sa striktne odde\u013euj\u00fa pr\u00edjmy od v\u00fdnosov a v\u00fddavky od n\u00e1kladov. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/jednoduche-uctovnictvo-lahky-sposob-uctovania\/\">Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/a> pracuje s pojmami pr\u00edjmy a v\u00fddavky.<\/p>\n<p>Pri ka\u017edej polo\u017eke mus\u00edte uvies\u0165, o ak\u00fd \u00fa\u010det ide. Ka\u017ed\u00fd \u00fa\u010det m\u00e1 svoje \u010d\u00edslo a \u00fa\u010dty s\u00fa zoraden\u00e9 v r\u00e1mcovej \u00fa\u010dtovnej osnove. Obsah r\u00e1mcovej \u00fa\u010dtovej osnovy pre podnikate\u013eov stanovuje opatrenie Ministerstva financi\u00ed Slovenskej republiky zo 16. decembra 2002 \u010d. 23054\/2002-92, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o postupoch \u00fa\u010dtovania a r\u00e1mcovej <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-uctova-osnova-a-ako-s-nou-pracovat-v-uctovnom-programe-a-bez-neho\/\">\u00fa\u010dtovej osnove pre podnikate\u013eov<\/a> \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201eopatrenie MFSR o postupoch \u00fa\u010dtovania a r\u00e1mcovej \u00fa\u010dtovej osnove\u201c).<\/p>\n<p>V s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva sa \u00fa\u010dtuje v \u00fa\u010dtovn\u00fdch knih\u00e1ch:<\/p>\n<ol>\n<li>v <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovny-dennik-a-hlavna-kniha-naco-su-a-co-musia-obsahovat\/\">denn\u00edku<\/a>, v ktorom s\u00fa \u00fa\u010dtovn\u00e9 z\u00e1pisy usporiadan\u00e9 chronologicky, ktor\u00fdm sa preukazuje za\u00fa\u010dtovanie v\u0161etk\u00fdch \u00fa\u010dtovn\u00fdch pr\u00edpadov<\/li>\n<li>v \u00fa\u010dtovnom obdob\u00ed, v hlavnej knihe, v ktorej sa \u00fa\u010dtovn\u00e9 z\u00e1pisy usporad\u00favaj\u00fa z vecn\u00e9ho h\u013eadiska systematicky a v ktorej sa preukazuje za\u00fa\u010dtovanie v\u0161etk\u00fdch \u00fa\u010dtovn\u00fdch pr\u00edpadov na \u00fa\u010dty majetku, z\u00e1v\u00e4zkov, rozdielu majetku a z\u00e1v\u00e4zkov, n\u00e1kladov a v\u00fdnosov v \u00fa\u010dtovnom obdob\u00ed.<\/li>\n<\/ol>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovny-dennik-a-hlavna-kniha-naco-su-a-co-musia-obsahovat\/\">Hlavn\u00e1 kniha<\/a> zah\u0155\u0148a syntetick\u00e9 a analytick\u00e9 \u00fa\u010dty pod\u013ea \u00fa\u010dtov\u00e9ho rozvrhu a mus\u00ed obsahova\u0165 najm\u00e4 tieto \u00fadaje<\/p>\n<ul>\n<li>stavy \u00fa\u010dtov ku d\u0148u, ku ktor\u00e9mu sa otv\u00e1ra hlavn\u00e1 kniha,<\/li>\n<li>s\u00fahrnn\u00e9 obraty strany M\u00e1 da\u0165 a strany Dal jednotliv\u00fdch \u00fa\u010dtov, minim\u00e1lne za kalend\u00e1rny mesiac,<\/li>\n<li>zostatky a stavy \u00fa\u010dtov ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p><strong>TIP:<\/strong> Pre\u010d\u00edtajte si tie\u017e, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/jednoduche-uctovnictvo-lahky-sposob-uctovania\/\">ako jednoduch\u00e9 je vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/a><\/p>\n<\/div>\n<p>V Money S3 pohodlne <strong>zvl\u00e1dnete podvojn\u00e9 \u00fa\u010dtovn\u00edctvo a aj jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>. Vysk\u00fa\u0161ajte si <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">\u00fa\u010dtovn\u00fd program zadarmo<\/a>.<\/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\/12548\">\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\/12548\">\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>Ak\u00fa formu mus\u00ed ma\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/h2>\n<p>Zatia\u013e \u010do da\u0148ov\u00fa evidenciu na pau\u0161\u00e1lne alebo skuto\u010dn\u00e9 v\u00fddavky m\u00f4\u017eete vies\u0165 aj v excelovskej tabu\u013eke, pri podvojnom \u00fa\u010dtovn\u00edctve odpor\u00fa\u010dame <strong>zvoli\u0165 \u0161pecializovan\u00fd \u00fa\u010dtovn\u00fd program<\/strong>. V \u0148om n\u00e1jdete preh\u013eadne v\u0161etky knihy a preh\u013eady, vytla\u010d\u00edte si jednotliv\u00e9 zostavy a pokia\u013e naraz\u00edte na chybu, r\u00fdchlo a \u013eahko ju <strong>doh\u013ead\u00e1te a oprav\u00edte<\/strong>.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/\">\u00da\u010dtovn\u00fd softv\u00e9r<\/a> spravidla pon\u00faka mno\u017estvo \u010fal\u0161\u00edch funkci\u00ed, ktor\u00fdmi pokryjete \u010fal\u0161iu \u010das\u0165 <strong>firemnej administrat\u00edvy<\/strong> ako napr\u00edklad:<\/p>\n<ul>\n<li>mzdy a personalistika,<\/li>\n<li>spr\u00e1va skladov,<\/li>\n<li>kniha j\u00e1zd a majetku<\/li>\n<li>\u010di adres\u00e1r.<\/li>\n<\/ul>\n<p>S veden\u00edm \u00fa\u010dtovn\u00edctva v\u00e1m pom\u00f4\u017ee <a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">program na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a>, ktor\u00fd je s\u00fa\u010das\u0165ou Money S3.<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 TIP: Pre\u010d\u00edtajte si tie\u017e, ak\u00fd je rozdiel medzi da\u0148ovou evidenciou na pau\u0161\u00e1lne v\u00fddavky a jednoduch\u00fdm \u00fa\u010dtovn\u00edctvom Kto vedie podvojn\u00e9 \u00fa\u010dtovn\u00edctvo Podvojn\u00e9 \u00fa\u010detn\u00edctvo je povinn\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12549,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6,1062],"tags":[1065,384,357,1069],"class_list":["post-12548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","category-vsetko-co-by-ste-mali-vediet-o-money-s3","tag-funkcie-uctovneho-programu","tag-podvojne-uctovnictvo","tag-uctovnictvo","tag-uctovnictvo-a-danova-evidencia-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12548","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=12548"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12548\/revisions"}],"predecessor-version":[{"id":13852,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12548\/revisions\/13852"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12549"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}