{"id":1293,"date":"2025-06-26T10:25:29","date_gmt":"2025-06-26T10:25:29","guid":{"rendered":"https:\/\/zetunas.com\/?p=1293"},"modified":"2025-06-26T10:25:29","modified_gmt":"2025-06-26T10:25:29","slug":"tesvik-belgesi-kapsami-yatirimin-devri-izinler-yasaklar-ve-stratejik-hamleler","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/26\/tesvik-belgesi-kapsami-yatirimin-devri-izinler-yasaklar-ve-stratejik-hamleler\/","title":{"rendered":"Te\u015fvik Belgesi Kapsam\u0131\u00a0Yat\u0131r\u0131m\u0131n Devri\u00a0(\u0130zinler, Yasaklar ve Stratejik Hamleler)"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"832\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2025\/06\/Yatirimin-bir-baska-sirkete-devri.-gorselde-sunlar-olsun-arka-planda-buyuk-bir-uretim-tesisi-on-planda-el-sikisan-iki-kisi-1024x832.jpg\" alt=\"\" class=\"wp-image-1294\"\/><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-1d3211f6a37f4236685d956975080e1a\"><strong>Giri\u015f: Yat\u0131r\u0131m\u0131n Sahipli\u011fi ve Te\u015fviklerin Gelece\u011fi<\/strong><\/p>\n\n\n\n<p>Yat\u0131r\u0131m s\u00fcreci, y\u0131llar s\u00fcren dinamik bir yolculuktur. Bu s\u00fcre\u00e7te \u015firketin ortakl\u0131k yap\u0131s\u0131 de\u011fi\u015febilir, yat\u0131r\u0131m ba\u015fka bir \u015firkete devredilmek istenebilir veya proje bazl\u0131 bir hisse sat\u0131\u015f\u0131 g\u00fcndeme gelebilir. Madde 25, i\u015fte bu &#8220;sahiplik de\u011fi\u015fikliklerinin&#8221; te\u015fvik belgesinin kaderini nas\u0131l etkileyece\u011fini d\u00fczenler. Bu madde,&nbsp;yat\u0131r\u0131mc\u0131n\u0131n hareket alan\u0131n\u0131 belirlerken, devletin de te\u015fviklerin k\u00f6t\u00fcye kullan\u0131lmas\u0131n\u0131 \u00f6nlemesini sa\u011flar.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-13386f30df5c4984659f81af01987d8a\"><strong>B\u00f6l\u00fcm 1: Maddenin Temel Kural\u0131- Tamamlama Vizesinden \u00d6nce Devir<\/strong><\/p>\n\n\n\n<p>Maddenin ilk f\u0131kras\u0131, en s\u0131k kar\u015f\u0131la\u015f\u0131lan senaryoyu ele al\u0131r:&nbsp;<strong>hen\u00fcz tamamlanmam\u0131\u015f bir yat\u0131r\u0131m\u0131n devri.<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-3e8c4b8b09df326232101a5b2947884f\"><strong>Ne Diyor?<\/strong>\u00a0<em>(1) T<strong>amamlama vizesi yap\u0131lmam\u0131\u015f<\/strong> te\u015fvik belgesine konu yat\u0131r\u0131m\u0131n;<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>a) B\u00fct\u00fcn halinde ba\u015fka bir yat\u0131r\u0131mc\u0131ya devredilmesi<\/strong>\u00a0(unvan de\u011fi\u015fikli\u011fi ile),<\/li>\n\n\n\n<li><strong>b) K\u0131smi b\u00f6l\u00fcnmesi<\/strong>\u00a0(ba\u011f\u0131ms\u0131z \u00fcretim b\u00f6l\u00fcmlerinin yeni bir belgeyle devri),<br><em>Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn iznine tabidir. Bu durumda devralan yat\u0131r\u0131mc\u0131, faydalan\u0131lmam\u0131\u015f desteklerden faydalanmaya devam edebilir.<\/em><\/li>\n\n\n\n<li><strong>Pratik Anlam\u0131:<\/strong>\u00a0Yat\u0131r\u0131m\u0131n\u0131z devam ederken fabrikay\u0131 veya projeyi ba\u015fka bir \u015firkete satmak isterseniz, bu m\u00fcmk\u00fcnd\u00fcr ancak\u00a0<strong>mutlaka Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131&#8217;ndan (Genel M\u00fcd\u00fcrl\u00fck)\u00a0\u00f6n izin\u00a0alman\u0131z gerekir.<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0130zin Al\u0131n\u0131rsa:<\/strong>\u00a0Devralan yeni \u015firket, te\u015fvik belgesinin kalan haklar\u0131ndan (<strong>kullan\u0131lmam\u0131\u015f<\/strong>\u00a0vergi indirimi, kalan sigorta primi destek s\u00fcresi vb.) faydalanmaya devam eder. S\u00fcre\u00e7 kesintisiz ilerler.<\/li>\n\n\n\n<li><strong>\u0130zin Al\u0131nmazsa:<\/strong>\u00a0Bakanl\u0131k bu devri sonradan tespit ederse, te\u015fvik belgesini iptal edebilir ve o ana kadar sa\u011flanan t\u00fcm destekleri (vergi, faiz, SGK) gecikme zamm\u0131yla birlikte geri isteyebilir. Bu, felaketle sonu\u00e7lanabilecek bir risktir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-f1832aaa152d07c4596def78a16513f4\"><strong>B\u00f6l\u00fcm 2: Maddenin \u00d6zel ve K\u0131s\u0131tlay\u0131c\u0131 Kural\u0131- Stratejik Programlar<\/strong><\/p>\n\n\n\n<p>Maddenin ikinci f\u0131kras\u0131, devletin en g\u00f6zde ve en y\u00fcksek destekli programlar\u0131 i\u00e7in \u00e7ok daha s\u0131k\u0131 kurallar getirir.<\/p>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-76918b75d58b84589e593f491b23f2e1\"><strong>Ne Diyor?<\/strong>&nbsp;<em>(2)&nbsp;T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in&#8230;<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>a) Belgenin ba\u015fka bir yat\u0131r\u0131mc\u0131ya devredilmesi,<\/strong><\/li>\n\n\n\n<li><strong>b)Yat\u0131r\u0131mc\u0131n\u0131n hisselerini devretmesi<\/strong>\u00a0(proje tamamlanmadan),<br><em>&#8230;ilgili program\u0131n de\u011ferlendirme komitesi karar\u0131 ve Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn iznine tabidir.\u00a0Borsa \u0130stanbul&#8217;da halka arz hari\u00e7tir.<\/em><\/li>\n\n\n\n<li><strong>Pratik Anlam\u0131:<\/strong>\u00a0E\u011fer yat\u0131r\u0131m\u0131n\u0131z\u00a0<strong>Teknoloji Hamlesi, Stratejik Hamle veya Yerel Kalk\u0131nma<\/strong>\u00a0gibi \u00f6zel bir program kapsam\u0131ndaysa, kurallar \u00e7ok daha kat\u0131d\u0131r:\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u0130ki A\u015famal\u0131 \u0130zin:<\/strong>\u00a0Sadece Genel M\u00fcd\u00fcrl\u00fck izni yetmez. \u00d6nce projenizi onaylayan\u00a0<strong>&#8220;De\u011ferlendirme Komitesi&#8221;nden<\/strong>\u00a0de (\u00f6rn: Teknoloji Hamlesi De\u011ferlendirme Komitesi) izin alman\u0131z gerekir. Bu, projenin stratejik niteli\u011finin korunup korunmad\u0131\u011f\u0131n\u0131n denetlenmesi demektir.<\/li>\n\n\n\n<li><strong>Hisse Devri Yasa\u011f\u0131 (\u0130stisna Hari\u00e7):<\/strong>\u00a0En kritik k\u0131s\u0131tlama budur. Yat\u0131r\u0131m bitmeden \u015firketinizin hisselerini satamazs\u0131n\u0131z. Bu, &#8220;proje bazl\u0131 te\u015fvik&#8221; al\u0131p, y\u00fcksek bir de\u011ferlemeyle \u015firketi sat\u0131p projeyi yar\u0131m b\u0131rakma riskini \u00f6nlemeye y\u00f6neliktir.\u00a0Bakanl\u0131k, te\u015fvi\u011fi projeye vermi\u015ftir, \u015firketin sahibinin spek\u00fclatif kazanc\u0131na de\u011fil.<\/li>\n\n\n\n<li><strong>Tek \u0130stisna: Halka Arz:<\/strong>\u00a0Bu kat\u0131 hisse devri yasa\u011f\u0131n\u0131n tek istisnas\u0131, \u015firketin Borsa \u0130stanbul&#8217;da halka arz edilmesidir. Halka arz, \u015feffafl\u0131k ve kurumsall\u0131k getirdi\u011fi i\u00e7in devlet taraf\u0131ndan desteklenmektedir.<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-d8920f7d94f3d914d6e64c280cf6f67e\"><strong>Tablo 1: Devir ve Hisse Sat\u0131\u015f\u0131 Kurallar\u0131n\u0131n Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Senaryo<\/td><td><strong>Standart Te\u015fvik Belgesi<\/strong>(\u00d6rn: B\u00f6lgesel Te\u015fvik)<\/td><td><strong>Stratejik Program Belgesi<\/strong>(Teknoloji Hamlesi, Stratejik Hamle vb.)<\/td><\/tr><tr><td><strong>Yat\u0131r\u0131m\u0131n Tamam\u0131n\u0131n Devri<\/strong>(Fabrika Sat\u0131\u015f\u0131)<\/td><td><strong>Genel M\u00fcd\u00fcrl\u00fck \u0130zni Yeterli<\/strong><\/td><td><strong>\u00d6nce De\u011ferlendirme Komitesi, Sonra Genel M\u00fcd\u00fcrl\u00fck \u0130zni Gerekli<\/strong>&nbsp;(\u0130ki A\u015famal\u0131 Onay)<\/td><\/tr><tr><td><strong>Yat\u0131r\u0131m\u0131n K\u0131smi B\u00f6l\u00fcnmesi<\/strong><\/td><td><strong>Genel M\u00fcd\u00fcrl\u00fck \u0130zni Yeterli<\/strong><\/td><td>Genel h\u00fck\u00fcmlere tabidir, ancak genellikle stratejik projelerde b\u00fct\u00fcnl\u00fck arand\u0131\u011f\u0131 i\u00e7in zordur.<\/td><\/tr><tr><td><strong>Yat\u0131r\u0131m Bitmeden Hisse Sat\u0131\u015f\u0131<\/strong><\/td><td><strong>K\u0131s\u0131tlama yok<\/strong>(Genel Ticaret Kanunu h\u00fck\u00fcmleri ge\u00e7erlidir)<\/td><td><strong>YASAKTIR<\/strong>(\u0130zin verilmez)<\/td><\/tr><tr><td><strong>Hisse Sat\u0131\u015f\u0131ndaki \u0130stisna<\/strong><\/td><td>Uygulanamaz<\/td><td><strong>Sadece Borsa \u0130stanbul&#8217;da Halka Arz&#8217;a izin verilir.<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-f0639f96d3306007184c525976337db8\"><strong>B\u00f6l\u00fcm 3: Kilit Yasak- Tamamlama Vizesinden Sonraki Devir<\/strong><\/p>\n\n\n\n<p>Madde 25&#8217;in ilk f\u0131kras\u0131 &#8220;tamamlama vizesi yap\u0131lmam\u0131\u015f&#8221; yat\u0131r\u0131mlar\u0131 d\u00fczenlerken, z\u0131mnen \u00e7ok \u00f6nemli bir kural koyar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tamamlama vizesi yap\u0131lm\u0131\u015f te\u015fvik belgelerinin devri uygun g\u00f6r\u00fclmez.<\/strong><\/li>\n\n\n\n<li><strong>Pratik Anlam\u0131:<\/strong>\u00a0Yat\u0131r\u0131m\u0131n\u0131z\u0131 tamamlad\u0131n\u0131z, tamamlama vizesini ald\u0131n\u0131z ve desteklerden (\u00f6zellikle uzun s\u00fcreli sigorta primi ve vergi indirimi) faydalanmaya ba\u015flad\u0131n\u0131z. Bu a\u015famadan sonra, te\u015fvik belgesini ve ona ba\u011fl\u0131 haklar\u0131 ba\u015fka bir \u015firkete\u00a0<strong>devredemezsiniz.<\/strong>\u00a0\u00c7\u00fcnk\u00fc o belge, yat\u0131r\u0131mc\u0131ya de\u011fil, o yat\u0131r\u0131m\u0131n kendisine ve yaratt\u0131\u011f\u0131 istihdama\/katma de\u011fere ba\u011fl\u0131d\u0131r. Devralan firma, bu haklardan yararlanamaz.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-250bbb5ecce26a7cf8a1da930b8100f5\"><strong>B\u00f6l\u00fcm 4: Pratik Senaryolar ve Stratejik D\u00fc\u015f\u00fcnceler<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-67fb71a10ef366e1671b0ba0fecefe62\"><strong>Senaryo 1: Standart B\u00f6lgesel Te\u015fvikli Bir Firma<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Durum:<\/strong>\u00a0Konya&#8217;da (4. B\u00f6lge) bir g\u0131da fabrikas\u0131 kuruyor. Yat\u0131r\u0131m\u0131n yar\u0131s\u0131nda, daha b\u00fcy\u00fck bir ulusal g\u0131da firmas\u0131 tesisi sat\u0131n almak i\u00e7in teklifte bulunuyor.<\/li>\n\n\n\n<li><strong>Yap\u0131lmas\u0131 Gereken:<\/strong>\u00a0Derhal Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131&#8217;na ba\u015fvurarak devir i\u00e7in izin istemek. \u0130zin al\u0131nd\u0131ktan sonra devir i\u015flemi noter ve ticaret sicilinde tamamlan\u0131r. Devralan firma, te\u015fvik belgesinin kalan haklar\u0131n\u0131 kullanmaya ba\u015flar. Hisse sat\u0131\u015f\u0131 i\u00e7in bir k\u0131s\u0131tlama yoktur.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-8ce9272a68bbf45f1c53b63d8d126277\"><strong>Senaryo 2: Stratejik Hamle Program\u0131 Kapsam\u0131nda Bir Firma<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Durum:<\/strong>\u00a0Ankara&#8217;da (1. B\u00f6lge) ithal ikamesi sa\u011flayacak kritik bir kimyasal madde \u00fcretmek i\u00e7in Stratejik Hamle Program\u0131&#8217;ndan destek al\u0131yor.\u00a0Yat\u0131r\u0131m devam ederken\u00a0yabanc\u0131 bir yat\u0131r\u0131mc\u0131 \u015firketin %51 hissesini sat\u0131n almak istiyor.<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong>\u00a0Bu hisse sat\u0131\u015f\u0131, yat\u0131r\u0131m bitmeden\u00a0<strong>yap\u0131lamaz.<\/strong>\u00a0Bakanl\u0131k ve De\u011ferlendirme Komitesi buna izin vermeyecektir. Firman\u0131n kurucular\u0131, projeyi tamamlay\u0131p tamamlama vizesini ald\u0131ktan sonra hisselerini satabilirler. Tek alternatifleri, \u015firketi halka arz etmektir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-22fb7b7e8e3b5a6326691cb1fad50a10\"><strong>Senaryo 3: Yat\u0131r\u0131m\u0131 Bitmi\u015f Bir Firma<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Durum:<\/strong>\u00a0\u015eanl\u0131urfa&#8217;da (6. B\u00f6lge) yat\u0131r\u0131m\u0131n\u0131 tamamlam\u0131\u015f, vizesini alm\u0131\u015f ve 12 y\u0131ll\u0131k SGK \u0130\u015fveren Hissesi Deste\u011finden faydalanan bir tekstil firmas\u0131, fabrikas\u0131n\u0131 satmak istiyor.<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong>\u00a0Fabrikay\u0131 satabilir.\u00a0Ancak fabrikay\u0131 alan yeni firma, kalan SGK desteklerinden\u00a0<strong>faydalanamaz<\/strong><strong>.<\/strong>\u00a0\u00c7\u00fcnk\u00fc te\u015fvik belgesi devredilemez. Satan firma i\u00e7in destekler sona erer, alan firma i\u00e7in yeni bir destek durumu olu\u015fmaz (yeni bir yat\u0131r\u0131m yapmad\u0131\u011f\u0131 s\u00fcrece).<\/li>\n<\/ul>\n\n\n\n<p><strong>Sonu\u00e7 olarak Madde 25,<\/strong>&nbsp;te\u015fviklerin ki\u015fisel veya kurumsal bir &#8220;hak&#8221; olmad\u0131\u011f\u0131n\u0131, &#8220;projeye ve amaca ba\u011fl\u0131 bir imtiyaz&#8221; oldu\u011funu net bir \u015fekilde ortaya koyar. Yat\u0131r\u0131mc\u0131lar\u0131n, ortakl\u0131k yap\u0131lar\u0131nda veya \u015firket sahipli\u011finde yapacaklar\u0131 her de\u011fi\u015fikli\u011fi, bu maddenin getirdi\u011fi k\u0131s\u0131tlamalar ve izin prosed\u00fcrleri \u00e7er\u00e7evesinde dikkatle planlamalar\u0131, olas\u0131 bir felaketi \u00f6nlemek i\u00e7in hayati \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p><strong>Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Giri\u015f: Yat\u0131r\u0131m\u0131n Sahipli\u011fi ve Te\u015fviklerin Gelece\u011fi Yat\u0131r\u0131m s\u00fcreci, y\u0131llar s\u00fcren dinamik bir yolculuktur. Bu s\u00fcre\u00e7te \u015firketin ortakl\u0131k yap\u0131s\u0131 de\u011fi\u015febilir, yat\u0131r\u0131m ba\u015fka bir \u015firkete devredilmek istenebilir veya proje bazl\u0131 bir hisse sat\u0131\u015f\u0131 g\u00fcndeme gelebilir. Madde 25, i\u015fte bu &#8220;sahiplik de\u011fi\u015fikliklerinin&#8221; te\u015fvik belgesinin kaderini nas\u0131l etkileyece\u011fini d\u00fczenler. Bu madde,&nbsp;yat\u0131r\u0131mc\u0131n\u0131n hareket alan\u0131n\u0131 belirlerken, devletin de te\u015fviklerin k\u00f6t\u00fcye kullan\u0131lmas\u0131n\u0131 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[86,79,35,47,73,45,46,77,48,80,78,87,50,49,42,85,39,74,51,81,52,25,83,76,84,82],"class_list":["post-1293","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-ar-ge-destekleri","tag-buyuk-olcekli-isletme","tag-ekosistem-gelistirme-plani-yukumlulugu","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-kobi","tag-makine-destegi","tag-sabit-yatirim-tutari","tag-sanayi-ve-teknoloji-bakanligi","tag-savunma-sanayi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-tasarim-destekleri","tag-teknoloji-hamlesi-programi","tag-turkiye-yuzyili-kalkinma-hamlesi","tag-vergi-indirimi","tag-yatirim-ilerleme-raporu","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yeminli-mali-musavir","tag-yerel-kalkinma-hamlesi-programi","tag-yesil-donusum","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1293"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1293\/revisions"}],"predecessor-version":[{"id":1295,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1293\/revisions\/1295"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}