3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 11\/1-c maddesi ile ihra\u00e7 edilmek \u015fart\u0131yla imalat\u00e7\u0131lar taraf\u0131ndan teslim edilen mallara ait KDV\u2019nin ihracat\u00e7\u0131lar taraf\u0131ndan \u00f6denmeyece\u011fi, imalat\u00e7\u0131n\u0131n tahsil etmedi\u011fi bu vergiyi ilgili d\u00f6nem beyannamesinde beyan edece\u011fi, vergi dairesince tarh ve tahakkuk ettirilerek tecil olunan KDV\u2019nin, mallar\u0131n ihracat\u00e7\u0131ya teslim tarihini takip eden ay ba\u015f\u0131ndan itibaren 3 ay i\u00e7inde ihra\u00e7 edilmesi halinde terkin olunaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
\u0130malat\u00e7\u0131n\u0131n T\u00fcrk paras\u0131 cinsinden yapt\u0131\u011f\u0131 ihra\u00e7 kayd\u0131yla teslimlerde herhangi bir fiyat fark\u0131 olmamas\u0131 halinde yap\u0131lacak i\u015flemler nettir. \u0130malat\u00e7\u0131n\u0131n ilgili d\u00f6nemde \u00f6demesi gereken KDV \u00e7\u0131km\u0131\u015f ise hesaplad\u0131\u011f\u0131 ancak ihracat\u00e7\u0131dan tahsil etmedi\u011fi vergi tutar\u0131 tecil edilecek, ihracat\u0131n ger\u00e7ekle\u015fmesi \u00fczerine terkin olunacakt\u0131r. \u0130lgili d\u00f6nemde \u00f6denecek KDV \u00e7\u0131km\u0131yor veya ihra\u00e7 kayd\u0131yla teslim bedeli \u00fczerinden hesaplanan vergiden daha az \u00f6denecek KDV \u00e7\u0131k\u0131yorsa, tecil edilemeyen k\u0131s\u0131m, ihracat\u0131n ger\u00e7ekle\u015fti\u011fi d\u00f6nemde imalat\u00e7\u0131ya iade edilecektir. B\u00f6ylece imalat\u00e7\u0131n\u0131n \u00fczerinde, fiktif olarak beyan etti\u011fi KDV\u2019den kaynaklanan bir vergi y\u00fck\u00fc kalmamaktad\u0131r.<\/p>\n\n\n\n
\u0130hracat\u00e7\u0131 a\u00e7\u0131s\u0131ndan ise ihra\u00e7 kayd\u0131yla sat\u0131n ald\u0131\u011f\u0131 mallar i\u00e7in KDV \u00f6denmemekte, dolay\u0131s\u0131yla al\u0131\u015f faturas\u0131nda imalat\u00e7\u0131 taraf\u0131ndan g\u00f6sterilmi\u015f olan KDV indirim hesaplar\u0131na al\u0131nmamaktad\u0131r.<\/p>\n\n\n\n
\u0130hra\u00e7 Kay\u0131tl\u0131 Teslimlerde Sat\u0131\u015f Bedelinde Meydana Gelen De\u011fi\u015fiklikler<\/strong><\/p>\n\n\n\n Ticari ya\u015famda ihra\u00e7 kay\u0131tl\u0131 sat\u0131\u015flar i\u00e7in fatura d\u00fczenlendikten sonra baz\u0131 geli\u015fmeler ya\u015fanabilmektedir. \u00d6rne\u011fin d\u00f6viz cinsinden d\u00fczenlenen faturalarda kur farklar\u0131 ortaya \u00e7\u0131kabilmektedir. Yine ihracat\u00e7\u0131lar\u0131n vergi iadesi, kur fark\u0131 ve kaynak kullan\u0131m\u0131 destekleme primlerini imalat\u00e7\u0131ya aktarmas\u0131, reklamasyon \u015feklinde \u00f6deme yapmas\u0131, vadeli al\u0131mlarda imalat\u00e7\u0131n\u0131n fiyat fark\u0131, faiz gibi ek \u00f6demeler talep etmesi s\u00f6z konusu olabilmektedir. Ya da tersine ihracat\u00e7\u0131ya al\u0131m bedelini azaltan ciro primi gibi fiyat indirimi uygulanabilmektedir. \u0130hra\u00e7 kayd\u0131yla teslimler m\u00fckellefler aras\u0131nda KDV\u2019siz bir sat\u0131\u015f \u015fekli oldu\u011fundan, Kanunun 35. maddesindeki \u201csair sebeplerle matrahta de\u011fi\u015fiklik vukubuldu\u011fu hallerde, vergiye tabi i\u015flemleri yapm\u0131\u015f olan m\u00fckellefler bunlar i\u00e7in bor\u00e7land\u0131\u011f\u0131 (hesaplad\u0131\u011f\u0131) vergiyi; bu i\u015flemlere muhatap olan m\u00fckellefler ise indirme hakk\u0131 bulunan vergiyi de\u011fi\u015fikli\u011fin mahiyetine uygun \u015fekilde ve de\u011fi\u015fikli\u011fin vukubuldu\u011fu d\u00f6nem i\u00e7inde d\u00fczeltir\u201d h\u00fckm\u00fcn\u00fcn mefhum-u muhalifinden, taraflar\u0131n KDV uygulanmadan i\u015flem yapmas\u0131 gerekmektedir.<\/p>\n\n\n\n A\u015fa\u011f\u0131da ayr\u0131nt\u0131lar\u0131 belirtildi\u011fi gibi KDV Genel Uygulama Tebli\u011finde de ana fikir, KDV uygulanmayan ihra\u00e7 kay\u0131tl\u0131 teslimlerde ortaya \u00e7\u0131kan matrah de\u011fi\u015fikliklerinde m\u00fckelleflerin KDV \u00f6demeyece\u011fi y\u00f6n\u00fcndedir.<\/p>\n\n\n\n Sat\u0131\u015f Bedelinde Meydana Gelen Art\u0131\u015flar<\/strong><\/p>\n\n\n\n Tebli\u011fin (II-A\/8.8.) b\u00f6l\u00fcm\u00fcnde, teslim tarihinden sonra ortaya \u00e7\u0131kan ve ihracat\u00e7\u0131lar taraf\u0131ndan imalat\u00e7\u0131lara yap\u0131lan \u00f6demelerde, imalat\u00e7\u0131 taraf\u0131ndan ihracat\u00e7\u0131 ad\u0131na \u00f6deme tutar\u0131 \u00fczerinden bir fatura d\u00fczenlenece\u011fi, bu faturada \u00f6demenin mahiyetinin belirtilece\u011fi, ihra\u00e7 ayd\u0131yla sat\u0131lan mal\u0131n tabi oldu\u011fu oran \u00fczerinden KDV hesaplanaca\u011f\u0131, ancak hesaplanan bu tutar\u0131n ihracat\u00e7\u0131dan tahsil edilmedi\u011fine dair bir a\u00e7\u0131klama yaz\u0131laca\u011f\u0131, faturada g\u00f6sterilen KDV\u2019nin beyannamede hem hesaplanan hem de indirilecek KDV olarak beyan edilmek suretiyle n\u00f6trle\u015ftirilece\u011fi, ihracat\u00e7\u0131n\u0131n ise ihra\u00e7 kayd\u0131yla al\u0131m\u0131nda oldu\u011fu gibi, bu faturada g\u00f6sterilmesine ra\u011fmen imalat\u00e7\u0131ya \u00f6demeyece\u011fi KDV\u2019yi indirim konusu yapamayaca\u011f\u0131ndan KDV beyannamesine dahil etmeyece\u011fi belirtilmi\u015ftir.<\/p>\n\n\n\n Sat\u0131\u015f Bedelinde Meydana Gelen Azal\u0131\u015flar<\/strong><\/p>\n\n\n\n Sat\u0131\u015f bedelinde meydana gelen art\u0131\u015flara ili\u015fkin bir \u00f6nceki b\u00f6l\u00fcmde imalat\u00e7\u0131ya yap\u0131lan \u00f6demeler denilerek matrah\u0131 art\u0131ran t\u00fcm unsurlar i\u00e7in genel bir a\u00e7\u0131klama yap\u0131lm\u0131\u015fken, bu b\u00f6l\u00fcmde matrah\u0131 azaltan unsurlardan neden sadece kur farklar\u0131 ifadesinin kullan\u0131ld\u0131\u011f\u0131 sorusu hakl\u0131 olarak akla gelmektedir. Nitekim baz\u0131 yazarlar tebli\u011fdeki bu a\u00e7\u0131klamaya s\u0131k\u0131 s\u0131k\u0131ya ba\u011fl\u0131 kalarak, kur fark\u0131 d\u0131\u015f\u0131ndaki matrah azalt\u0131c\u0131 unsurlarda KDV hesaplanmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde yorum yapmaktad\u0131r.<\/p>\n\n\n\n Tebli\u011fin (II-A\/8.9.) b\u00f6l\u00fcm\u00fcnde, imalat\u00e7\u0131 aleyhine ortaya \u00e7\u0131kan kur farklar\u0131<\/strong> i\u00e7in ihracat\u00e7\u0131lar taraf\u0131ndan d\u00fczenlenecek faturada KDV hesaplanmayaca\u011f\u0131, d\u00fczenlenen faturaya “3065 say\u0131l\u0131 KDV Kanununun (11\/1-c) maddesi h\u00fck\u00fcmlerine g\u00f6re, ihra\u00e7 edilmek \u015fart\u0131yla yap\u0131lan teslimlerde imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ili\u015fkin oldu\u011fundan KDV hesaplanmam\u0131\u015ft\u0131r<\/a>.” ifadesinin yaz\u0131laca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n \u00d6ncelikle belirtmeliyiz ki, ihra\u00e7 kayd\u0131yla sat\u0131n ald\u0131\u011f\u0131 mal i\u00e7in y\u00fcklendi\u011fi bir vergisi olmayan ihracat\u00e7\u0131n\u0131n, herhangi bir teslim veya hizmeti olmadan al\u0131\u015f bedelini azalt\u0131c\u0131 i\u015flemi dolay\u0131s\u0131yla KDV hesaplay\u0131p beyan etmesi, Kanunun verginin konusuyla ilgili 1. maddesine ve d\u00fczeltmeyle ilgili 35. maddesine ayk\u0131r\u0131d\u0131r. Ayr\u0131ca b\u00f6yle bir uygulama, sat\u0131\u015flar\u0131n\u0131 tamamen ihra\u00e7 kayd\u0131yla yapan imalat\u00e7\u0131lar i\u00e7in olmayan bir al\u0131mla ilgili vergi y\u00fcklenmeleri anlam\u0131na gelmektedir.<\/p>\n\n\n\n Tebli\u011fde yap\u0131lan a\u00e7\u0131klaman\u0131n en \u00f6nemli yeri, matrah azalt\u0131c\u0131 bir unsur olan kur fark\u0131 i\u00e7in d\u00fczenlenen faturaya \u201cihra\u00e7 edilmek \u015fart\u0131yla yap\u0131lan teslimlerde imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ili\u015fkin oldu\u011fundan KDV hesaplanmam\u0131\u015ft\u0131r\u201d ibaresi yaz\u0131lmas\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesidir. Bu ibarenin, matrah azaltan t\u00fcm unsurlar i\u00e7in yaz\u0131lmas\u0131 gereken genel bir \u00f6nerme oldu\u011fu tart\u0131\u015fmas\u0131zd\u0131r. Aksi halde Tebli\u011fde, kur fark\u0131 i\u00e7in d\u00fczenlenecek faturaya \u201c3065 say\u0131l\u0131 KDV Kanununun (11\/1-c) maddesi h\u00fck\u00fcmlerine g\u00f6re, ihra\u00e7 edilmek \u015fart\u0131yla yap\u0131lan teslimlerde kur fark\u0131 dolay\u0131s\u0131yla imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ili\u015fkin oldu\u011fundan KDV hesaplanmam\u0131\u015ft\u0131r.” ifadesinin yaz\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcrd\u00fc.<\/p>\n\n\n\n Peki neden tebli\u011fin bu b\u00f6l\u00fcm\u00fcnde sadece kur farklar\u0131 i\u00e7in d\u00fczenlenecek faturada KDV hesaplanmayaca\u011f\u0131 belirtilmi\u015f olabilir? Bunun nedeninin, idarenin bir sonra yapaca\u011f\u0131 a\u00e7\u0131klamalar\u0131n acelecili\u011finden, kur fark\u0131 d\u0131\u015f\u0131ndaki matrah azalt\u0131c\u0131 unsurlar\u0131 atlamas\u0131 oldu\u011funu d\u00fc\u015f\u00fcn\u00fcyorum. \u00c7\u00fcnk\u00fc idare bu b\u00f6l\u00fcmde, \u00e7ok daha \u00f6nemli bir konuya odaklan\u0131yor.<\/p>\n\n\n\n KDV Kanununun 11\/1-c maddesinde, ihracat\u00e7\u0131lara mal teslim eden imalat\u00e7\u0131lara iade edilecek KDV\u2019nin, ihra\u00e7 edilen mala ili\u015fkin imalat\u00e7\u0131 sat\u0131\u015f bedeline g\u00f6re hesaplanan vergiden, imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ili\u015fkin verginin d\u00fc\u015f\u00fclmesinden sonra kalan tutardan fazla olamayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015f bulunmaktad\u0131r.<\/p>\n\n\n\n Tebli\u011fin (II-A\/8.9.) b\u00f6l\u00fcm\u00fcne ba\u015flarken, b\u00f6l\u00fcm\u00fcn ba\u015fl\u0131\u011f\u0131 olan matrahta meydana gelen azal\u0131\u015flardan s\u00f6z edilmeden, Kanunun 11\/1-c maddesindeki bu h\u00fck\u00fcm tekrar edilerek, imalat\u00e7\u0131ya iade edilecek KDV\u2019nin nas\u0131l hesaplanaca\u011f\u0131na odaklan\u0131lm\u0131\u015f.<\/p>\n\n\n\n Nitekim devam eden a\u00e7\u0131klamalarda, imalat\u00e7\u0131lara ihra\u00e7 kay\u0131tl\u0131 teslim nedeniyle iade edilecek KDV hesab\u0131nda, imalat\u00e7\u0131 aleyhine ortaya \u00e7\u0131kan kur farklar\u0131ndan do\u011fanlar da dahil olmak \u00fczere,<\/strong> imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ili\u015fkin verginin (imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ihra\u00e7 kay\u0131tl\u0131 teslim edilen mal\u0131n tabi oldu\u011fu oran uygulanmak suretiyle bulunan tutar) ihra\u00e7 kay\u0131tl\u0131 teslim bedeli \u00fczerinden hesaplanan vergiden d\u00fc\u015f\u00fclece\u011finin<\/a> tart\u0131\u015fmas\u0131z oldu\u011fu belirtiliyor. Demek ki, kur farklar\u0131ndan do\u011fanlar da dahil olmak \u00fczere imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fiklikler nedeniyle KDV hesaplanmayacak, ancak imalat\u00e7\u0131ya iade edilecek KDV\u2019nin tespitinde, matrahta meydana gelen azalma \u00fczerinden mal\u0131n tabi oldu\u011fu orana g\u00f6re hesaplanacak tutar, ihra\u00e7 kay\u0131tl\u0131 teslim bedeli \u00fczerinden hesaplanan vergiden d\u00fc\u015f\u00fclecektir.<\/p>\n\n\n\n G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi bu b\u00f6l\u00fcmde ana fikir, teslim bedelinin azalmas\u0131 halinde m\u00fckelleflerin ne yapaca\u011f\u0131 de\u011fil, vergi dairesinin iade edilecek KDV\u2019yi nas\u0131l hesaplayaca\u011f\u0131d\u0131r. Tebli\u011fde, kur fark\u0131 d\u0131\u015f\u0131ndaki matrah azalt\u0131c\u0131 di\u011fer unsurlarda da ihracat\u00e7\u0131n\u0131n KDV hesaplamayaca\u011f\u0131n\u0131n yaz\u0131lmas\u0131n\u0131n, dikkat eksikli\u011fi nedeniyle unutulmu\u015f oldu\u011funu d\u00fc\u015f\u00fcn\u00fcyoruz.<\/p>\n\n\n\n \u00d6te yandan bu paragraf\u0131n sonuna 25 Seri No.lu Tebli\u011fle eklenen \u201ciade talep dilek\u00e7esinin verildi\u011fi tarihten sonra imalat\u00e7\u0131 aleyhine ortaya \u00e7\u0131kan kur farklar\u0131na ili\u015fkin olarak iade hesab\u0131nda herhangi bir d\u00fczeltme yap\u0131lmaz.\u201d c\u00fcmlesi dikkatleri bamba\u015fka bir y\u00f6ne \u00e7ekiyor. Hangi kanunun hangi maddesinde verilen yetki kullan\u0131larak bu c\u00fcmlenin eklendi\u011fi muammad\u0131r. Her ne kadar iade talep dilek\u00e7esi verildikten sonra ortaya \u00e7\u0131kan kur farklar\u0131n\u0131n, iki taraf\u0131n karar verdi\u011fi bir durum olmamas\u0131 nedeniyle iade tutar\u0131n\u0131 etkilememesi gerekti\u011fi d\u00fc\u015f\u00fcncesi mant\u0131kl\u0131 olsa da, bu konuda yasada bir d\u00fczenleme olmad\u0131\u011f\u0131 i\u00e7in bu a\u00e7\u0131klama bize g\u00f6re hukuki de\u011fil.<\/p>\n\n\n\n Sonu\u00e7<\/strong><\/p>\n\n\n\n Daha \u00f6nce de belirtildi\u011fi gibi ihra\u00e7 kayd\u0131yla teslimler, imalat\u00e7\u0131 ile ihracat\u00e7\u0131 m\u00fckellef aras\u0131nda KDV\u2019siz ger\u00e7ekle\u015fen i\u015flemlerdir. Sadece vergi g\u00fcvenli\u011fi amac\u0131yla imalat\u00e7\u0131 ile vergi dairesi aras\u0131nda tecil-terkin ili\u015fkisi s\u00f6z konusu olup, ihracat\u0131n \u015fartlara uygun ger\u00e7ekle\u015fmemesi halinde vergi dairesi ile imalat\u00e7\u0131 aras\u0131nda vergisel i\u015flemler g\u00fcndeme gelebilmektedir. Ancak bu durum, al\u0131c\u0131 konumundaki ihracat\u00e7\u0131y\u0131 vergi hukuku a\u00e7\u0131s\u0131ndan do\u011frudan ilgilendiren bir husus de\u011fildir. Bu nedenle KDV Genel Uygulama Tebli\u011finin (II-A\/8.9.) b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131 \u201c\u0130malat\u00e7\u0131 Aleyhine Matrahta Meydana Gelen De\u011fi\u015fiklik\u201d olmas\u0131na ra\u011fmen, bu b\u00f6l\u00fcmde sadece imalat\u00e7\u0131 aleyhine ortaya \u00e7\u0131kan kur farklar\u0131 i\u00e7in ihracat\u00e7\u0131lar taraf\u0131ndan d\u00fczenlenecek faturada KDV hesaplanmayaca\u011f\u0131n\u0131n belirtilmi\u015f olmas\u0131, matrah\u0131 azaltan di\u011fer nedenlerle ihracat\u00e7\u0131n\u0131n KDV uygulamas\u0131 gerekti\u011fi sonucunu do\u011furmaz. Tebli\u011fde, bu ama\u00e7la d\u00fczenlenecek faturaya \u201cihra\u00e7 edilmek \u015fart\u0131yla yap\u0131lan teslimlerde imalat\u00e7\u0131 aleyhine matrahta meydana gelen de\u011fi\u015fikli\u011fe ili\u015fkin oldu\u011fundan KDV hesaplanmam\u0131\u015ft\u0131r\u201d \u015feklinde genel bir \u00f6nerme yaz\u0131lmas\u0131 bunun delilidir. Tabii ki sat\u0131r aralar\u0131ndan c\u0131mb\u0131zlayarak \u00e7\u0131kard\u0131\u011f\u0131m\u0131z bu sonucun, idarenin uygulamaya a\u00e7\u0131kl\u0131k getirmek amac\u0131yla \u00e7\u0131kard\u0131\u011f\u0131 tebli\u011fde a\u00e7\u0131k olarak belirtilmesi \u00e7ok daha uygun olacakt\u0131r.<\/p>\n\n\n\n *VergiAlg\u0131.net internet platformunda yay\u0131nlanm\u0131\u015ft\u0131r.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 11\/1-c maddesi ile ihra\u00e7 edilmek \u015fart\u0131yla imalat\u00e7\u0131lar taraf\u0131ndan teslim edilen mallara ait KDV\u2019nin ihracat\u00e7\u0131lar taraf\u0131ndan \u00f6denmeyece\u011fi, imalat\u00e7\u0131n\u0131n tahsil etmedi\u011fi bu vergiyi ilgili d\u00f6nem beyannamesinde beyan edece\u011fi, vergi dairesince tarh ve tahakkuk ettirilerek tecil olunan KDV\u2019nin, mallar\u0131n ihracat\u00e7\u0131ya teslim tarihini takip eden ay ba\u015f\u0131ndan itibaren 3 ay i\u00e7inde ihra\u00e7 edilmesiHakk\u0131nda daha fazlas\u0131n\u0131 oku \u0130HRA\u00c7 KAYITLI TESL\u0130MLERDE MATRAH AZALMASI*<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/531"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=531"}],"version-history":[{"count":3,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/531\/revisions"}],"predecessor-version":[{"id":536,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/531\/revisions\/536"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}