{"id":5371,"date":"2025-04-25T11:45:20","date_gmt":"2025-04-25T17:45:20","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=5371"},"modified":"2025-04-25T11:45:20","modified_gmt":"2025-04-25T17:45:20","slug":"aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/","title":{"rendered":"Aclaraciones del SAT sobre los avisos de socios o accionistas"},"content":{"rendered":"<p align=\"justify\">El SAT dio respuestas a los planteamientos hechos por la comisi\u00f3n de s\u00edndicos del Instituto Mexicano de Contadores P\u00fablicos. En particular, nos referiremos a las dudas de los contribuyentes sobre los avisos de cambio de socios o accionistas.<\/p>\n<p align=\"justify\">A continuaci\u00f3n, se enlistan de forma resumida los planteamientos hechos por el IMCP y las respuestas del SAT:<\/p>\n<ul>\n<li>\u00bfC\u00f3mo se informa el aumento de capital social conservando los mismos socios?\u00a0Respuesta: s\u00f3lo se informa cada vez que se realice modificaci\u00f3n o incorporaci\u00f3n de socios.<\/li>\n<\/ul>\n<ul>\n<li>\u00bfC\u00f3mo se reportan las acciones o partes sociales con diferente valor, para determinar el porcentaje de capital por socio?\u00a0R: debe registrarse el n\u00famero de acciones o partes sociales en proporci\u00f3n al capital social.<\/li>\n<\/ul>\n<ul>\n<li>Se solicita la informaci\u00f3n del representante legal \u00bftambi\u00e9n en los casos en que no se tenga un nuevo nombramiento?\u00a0R: es requisito se\u00f1alar al represente legal adjuntando documento que as\u00ed lo acredite.<\/li>\n<\/ul>\n<ul>\n<li>Trat\u00e1ndose de aumento de capital, el aplicativo no considera los aumentos de capital y arroja un mensaje que dice que no hay secuencia en las fechas.\u00a0R: en constituci\u00f3n es la fecha de firma del acta, en modificaci\u00f3n la fecha de la asamblea.<\/li>\n<\/ul>\n<ul>\n<li class=\"indent--1\">En el caso de SA de CV que se transforma a S de RL \u00bfC\u00f3mo se informa el canje de acciones por partes sociales?\u00a0R: se debe presentar mediante un caso de aclaraci\u00f3n.<\/li>\n<\/ul>\n<div align=\"center\">******<\/div>\n<div><\/div>\n<div align=\"justify\">Los Socios y el Comit\u00e9 Fiscal de Russell Bedford estamos a tus \u00f3rdenes para asesorarte en relaci\u00f3n al contenido de este bolet\u00edn informativo.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>El SAT dio respuestas a los planteamientos hechos por la comisi\u00f3n de s\u00edndicos del Instituto Mexicano de Contadores P\u00fablicos. En particular, nos referiremos a las dudas de los contribuyentes sobre los avisos de cambio de socios o accionistas. A continuaci\u00f3n, se enlistan de forma resumida los planteamientos hechos por el IMCP y las respuestas del&#8230;<\/p>\n","protected":false},"author":5,"featured_media":5372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-5371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Aclaraciones del SAT sobre los avisos de socios o accionistas | Russell Bedford<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aclaraciones del SAT sobre los avisos de socios o accionistas | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"El SAT dio respuestas a los planteamientos hechos por la comisi\u00f3n de s\u00edndicos del Instituto Mexicano de Contadores P\u00fablicos. En particular, nos referiremos a las dudas de los contribuyentes sobre los avisos de cambio de socios o accionistas. A continuaci\u00f3n, se enlistan de forma resumida los planteamientos hechos por el IMCP y las respuestas del...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/\" \/>\n<meta property=\"og:site_name\" content=\"Russell Bedford\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Russellbedfordmex\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-25T17:45:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"AdminRB2\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:site\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AdminRB2\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/\"},\"author\":{\"name\":\"AdminRB2\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0\"},\"headline\":\"Aclaraciones del SAT sobre los avisos de socios o accionistas\",\"datePublished\":\"2025-04-25T17:45:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/\"},\"wordCount\":278,\"publisher\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/\",\"url\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/\",\"name\":\"Aclaraciones del SAT sobre los avisos de socios o accionistas | Russell Bedford\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png\",\"datePublished\":\"2025-04-25T17:45:20+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#primaryimage\",\"url\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png\",\"contentUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/russellbedford.mx\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Aclaraciones del SAT sobre los avisos de socios o accionistas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\",\"url\":\"https:\/\/russellbedford.mx\/en\/\",\"name\":\"Russell Bedford\",\"description\":\"Tu firma de confianza en M\u00e9xico para auditor\u00eda, impuestos, contabilidad y m\u00e1s. Russell Bedford, 30 a\u00f1os de experiencia y cobertura nacional.\",\"publisher\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/russellbedford.mx\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\",\"name\":\"Russell Bedford\",\"url\":\"https:\/\/russellbedford.mx\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp\",\"contentUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp\",\"width\":206,\"height\":56,\"caption\":\"Russell Bedford\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Russellbedfordmex\",\"https:\/\/x.com\/RB__Mexico\",\"https:\/\/www.instagram.com\/russellbedfordmexico\/\",\"https:\/\/www.youtube.com\/channel\/UCtuM3ac0lLmSmnYnqqIU7rQ\/featured\",\"https:\/\/www.linkedin.com\/company\/russell-bedford-mexico?trk=biz-companies-cym\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0\",\"name\":\"AdminRB2\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g\",\"caption\":\"AdminRB2\"},\"url\":\"https:\/\/russellbedford.mx\/en\/author\/adminrb2\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Aclaraciones del SAT sobre los avisos de socios o accionistas | Russell Bedford","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/","og_locale":"en_US","og_type":"article","og_title":"Aclaraciones del SAT sobre los avisos de socios o accionistas | Russell Bedford","og_description":"El SAT dio respuestas a los planteamientos hechos por la comisi\u00f3n de s\u00edndicos del Instituto Mexicano de Contadores P\u00fablicos. En particular, nos referiremos a las dudas de los contribuyentes sobre los avisos de cambio de socios o accionistas. A continuaci\u00f3n, se enlistan de forma resumida los planteamientos hechos por el IMCP y las respuestas del...","og_url":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/","og_site_name":"Russell Bedford","article_publisher":"https:\/\/www.facebook.com\/Russellbedfordmex","article_published_time":"2025-04-25T17:45:20+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png","type":"image\/png"}],"author":"AdminRB2","twitter_card":"summary_large_image","twitter_creator":"@RB__Mexico","twitter_site":"@RB__Mexico","twitter_misc":{"Written by":"AdminRB2","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#article","isPartOf":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/"},"author":{"name":"AdminRB2","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0"},"headline":"Aclaraciones del SAT sobre los avisos de socios o accionistas","datePublished":"2025-04-25T17:45:20+00:00","mainEntityOfPage":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/"},"wordCount":278,"publisher":{"@id":"https:\/\/russellbedford.mx\/en\/#organization"},"image":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#primaryimage"},"thumbnailUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png","articleSection":["Fiscal"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/","url":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/","name":"Aclaraciones del SAT sobre los avisos de socios o accionistas | Russell Bedford","isPartOf":{"@id":"https:\/\/russellbedford.mx\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#primaryimage"},"image":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#primaryimage"},"thumbnailUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png","datePublished":"2025-04-25T17:45:20+00:00","breadcrumb":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#primaryimage","url":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png","contentUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/04\/Avisos-de-Socios-o-Accionistas.png","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/aclaraciones-del-sat-sobre-los-avisos-de-socios-o-accionistas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/russellbedford.mx\/en\/"},{"@type":"ListItem","position":2,"name":"Aclaraciones del SAT sobre los avisos de socios o accionistas"}]},{"@type":"WebSite","@id":"https:\/\/russellbedford.mx\/en\/#website","url":"https:\/\/russellbedford.mx\/en\/","name":"Russell Bedford","description":"Tu firma de confianza en M\u00e9xico para auditor\u00eda, impuestos, contabilidad y m\u00e1s. Russell Bedford, 30 a\u00f1os de experiencia y cobertura nacional.","publisher":{"@id":"https:\/\/russellbedford.mx\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/russellbedford.mx\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/russellbedford.mx\/en\/#organization","name":"Russell Bedford","url":"https:\/\/russellbedford.mx\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/","url":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp","contentUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp","width":206,"height":56,"caption":"Russell Bedford"},"image":{"@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Russellbedfordmex","https:\/\/x.com\/RB__Mexico","https:\/\/www.instagram.com\/russellbedfordmexico\/","https:\/\/www.youtube.com\/channel\/UCtuM3ac0lLmSmnYnqqIU7rQ\/featured","https:\/\/www.linkedin.com\/company\/russell-bedford-mexico?trk=biz-companies-cym"]},{"@type":"Person","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0","name":"AdminRB2","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g","caption":"AdminRB2"},"url":"https:\/\/russellbedford.mx\/en\/author\/adminrb2\/"}]}},"_links":{"self":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/posts\/5371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/comments?post=5371"}],"version-history":[{"count":0,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/posts\/5371\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/media\/5372"}],"wp:attachment":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/media?parent=5371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/categories?post=5371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/tags?post=5371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}