{"id":750,"date":"2026-06-08T10:00:03","date_gmt":"2026-06-08T07:00:03","guid":{"rendered":"https:\/\/ofisteofis.com.tr\/?p=750"},"modified":"2026-06-08T10:00:03","modified_gmt":"2026-06-08T07:00:03","slug":"yeni-girisimciler-icin-sirket-turu-secme-kilavuzu","status":"publish","type":"post","link":"https:\/\/ofisteofis.com.tr\/en\/yeni-girisimciler-icin-sirket-turu-secme-kilavuzu\/","title":{"rendered":"Yeni Giri\u015fimciler \u0130\u00e7in \u015eirket T\u00fcr\u00fc Se\u00e7me K\u0131lavuzu"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/panel.ofisteofis.com\/uploads\/featured\/yeni-girisimciler-i-cin-sirket-turu-secme-kilavuzu-20260527-133810.jpg\" alt=\"Yeni Giri\u015fimciler \u0130\u00e7in \u015eirket T\u00fcr\u00fc Se\u00e7me K\u0131lavuzu\" style=\"width:100%;height:auto;border-radius:8px;margin-bottom:16px\"><\/p>\n<h1>Yeni Giri\u015fimciler \u0130\u00e7in \u015eirket T\u00fcr\u00fc Se\u00e7me K\u0131lavuzu 2026<\/h1>\n<p>\u015eirket t\u00fcr\u00fc se\u00e7imi, bir giri\u015fimin hukuki ve mali temelini belirleyen en kritik karard\u0131r. \u015eah\u0131s \u015firketi mi, limited mi, anonim mi? Her se\u00e7ene\u011fin vergi y\u00fck\u00fc, sorumluluk s\u0131n\u0131r\u0131 ve kurulu\u015f maliyeti birbirinden farkl\u0131d\u0131r. Bu k\u0131lavuz; yeni giri\u015fimcilerin hangi \u015firket t\u00fcr\u00fcn\u00fcn kendi i\u015f modeline uygun oldu\u011funu anlamas\u0131na yard\u0131mc\u0131 olmak i\u00e7in haz\u0131rland\u0131.<\/p>\n<div class=\"quick-answer\">\n<h2>K\u0131sa Cevap<\/h2>\n<p>T\u00fcrkiye&#8217;de yeni giri\u015fimciler i\u00e7in en yayg\u0131n tercih limited \u015firkettir; tek ortakl\u0131 kurulabilir, sermaye e\u015fi\u011fi d\u00fc\u015f\u00fckt\u00fcr ve ki\u015fisel mal varl\u0131\u011f\u0131 genellikle korunur. K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli serbest meslek faaliyetleri i\u00e7in \u015fah\u0131s \u015firketi daha az maliyetli olabilir; b\u00fcy\u00fck yat\u0131r\u0131m veya ortakl\u0131k planlan\u0131yorsa anonim \u015firket de\u011ferlendirilebilir. Karar verirken \u00fc\u00e7 temel kriter g\u00f6z \u00f6n\u00fcne al\u0131n\u0131r: ortak say\u0131s\u0131 ve sermaye, sorumluluk s\u0131n\u0131r\u0131, vergi ve muhasebe y\u00fck\u00fc. Mali m\u00fc\u015favir deste\u011fi al\u0131nmas\u0131 \u00f6nerilir.<\/p>\n<\/div>\n<h2>T\u00fcrkiye&#8217;de Temel \u015eirket T\u00fcrleri Nelerdir?<\/h2>\n<p>Ticaret Kanunu \u00e7er\u00e7evesinde en \u00e7ok tercih edilen d\u00f6rt \u015firket yap\u0131s\u0131 \u015funlard\u0131r: \u015fah\u0131s \u015firketi (\u015fah\u0131s i\u015fletmesi), limited \u015firketi (Ltd. \u015eti.), anonim \u015firketi (A.\u015e.) ve kolektif \u015firket. Yeni giri\u015fimcilerin b\u00fcy\u00fck \u00e7o\u011funlu\u011fu ilk iki se\u00e7enek aras\u0131nda karar verir.<\/p>\n<table>\n<tr>\n<th>\u015eirket T\u00fcr\u00fc<\/th>\n<th>Min. Sermaye<\/th>\n<th>Ortak Say\u0131s\u0131<\/th>\n<th>Sorumluluk<\/th>\n<th>Vergi Rejimi<\/th>\n<\/tr>\n<tr>\n<td>\u015eah\u0131s \u015eirketi<\/td>\n<td>Yok<\/td>\n<td>1<\/td>\n<td>S\u0131n\u0131rs\u0131z (ki\u015fisel mal varl\u0131\u011f\u0131)<\/td>\n<td>Gelir Vergisi (ger\u00e7ek usul)<\/td>\n<\/tr>\n<tr>\n<td>Limited \u015eirketi<\/td>\n<td>10.000 \u20ba (yakla\u015f\u0131k)<\/td>\n<td>1\u201350<\/td>\n<td>Sermaye ile s\u0131n\u0131rl\u0131*<\/td>\n<td>Kurumlar Vergisi<\/td>\n<\/tr>\n<tr>\n<td>Anonim \u015eirketi<\/td>\n<td>250.000 \u20ba (yakla\u015f\u0131k)<\/td>\n<td>1+<\/td>\n<td>Sermaye ile s\u0131n\u0131rl\u0131*<\/td>\n<td>Kurumlar Vergisi<\/td>\n<\/tr>\n<tr>\n<td>Kolektif \u015eirket<\/td>\n<td>Yok<\/td>\n<td>2+<\/td>\n<td>S\u0131n\u0131rs\u0131z (ortaklar)<\/td>\n<td>Gelir Vergisi<\/td>\n<\/tr>\n<\/table>\n<p><em>* Kamu bor\u00e7lar\u0131nda orta\u011f\u0131n sorumlulu\u011fu de\u011fi\u015febilir; mali m\u00fc\u015favir g\u00f6r\u00fc\u015f\u00fc al\u0131nmas\u0131 \u00f6nerilir.<\/em><\/p>\n<h2>\u015eah\u0131s \u015eirketi ile Limited \u015eirketi Aras\u0131ndaki Fark<\/h2>\n<p>\u015eah\u0131s \u015firketi, kurulumu en h\u0131zl\u0131 ve en az maliyetli yap\u0131d\u0131r; notere gerek yoktur, vergi dairesine m\u00fckellefiyet kayd\u0131 a\u00e7\u0131lmas\u0131 yeterlidir. Ancak i\u015f bor\u00e7lar\u0131nda ki\u015fisel mal varl\u0131\u011f\u0131 t\u00fcm sorumlulukla kar\u015f\u0131 kar\u015f\u0131ya kal\u0131r. Genellikle k\u00fc\u00e7\u00fck hacimli, tek ki\u015filik serbest meslek veya perakende i\u015fletmeleri i\u00e7in tercih edilir.<\/p>\n<p>Limited \u015firketi ise t\u00fczel ki\u015fili\u011fe sahiptir; bor\u00e7lar \u015firket sermayesiyle s\u0131n\u0131rl\u0131 tutulur ve kurumsal bir imaj sunar. B2B (i\u015fletmeden i\u015fletmeye) sat\u0131\u015f yapan, ihracat hedefleyen veya yat\u0131r\u0131mc\u0131 arayan giri\u015fimciler i\u00e7in limited \u015firketi genellikle daha uygun bir zemin olu\u015fturur.<\/p>\n<h2>Hangi \u015eirket T\u00fcr\u00fc Daha Az Vergi \u00d6der?<\/h2>\n<p>Vergi avantaj\u0131 do\u011frudan ciroya ve faaliyet k\u00e2r\u0131na ba\u011fl\u0131d\u0131r. D\u00fc\u015f\u00fck cirolu ba\u015flang\u0131\u00e7 d\u00f6nemlerinde \u015fah\u0131s \u015firketinin gelir vergisi dilimleri daha az y\u00fck getirebilir. Ancak k\u00e2r belirli bir e\u015fi\u011fi ge\u00e7ti\u011finde kurumlar vergisi oran\u0131 (genellikle %25) toplam vergi y\u00fck\u00fcn\u00fc daha \u00f6ng\u00f6r\u00fclebilir k\u0131lar. Mali m\u00fc\u015favir olmadan bu hesab\u0131 do\u011fru yapmak g\u00fc\u00e7t\u00fcr; mutlaka uzman deste\u011fi al\u0131nmas\u0131 \u00f6nerilir.<\/p>\n<div class=\"stats\">\n  <strong>10.000 \u20ba<\/strong> Limited \u015firket yakla\u015f\u0131k asgari sermayesi &nbsp;\u00b7&nbsp;<br \/>\n  <strong>1 ki\u015fi<\/strong> tek ortakla kurulabilir &nbsp;\u00b7&nbsp;<br \/>\n  <strong>%25<\/strong> kurumlar vergisi oran\u0131 (2025 itibar\u0131yla genel oran) &nbsp;\u00b7&nbsp;<br \/>\n  <strong>3\u20135 g\u00fcn<\/strong> online limited \u015firket kurulu\u015f s\u00fcresi (yakla\u015f\u0131k)\n<\/div>\n<h2>Kimler i\u00e7in Uygundur, Kimler i\u00e7in Uygun De\u011fildir?<\/h2>\n<h3>Limited \u015eirketi Kimler \u0130\u00e7in Uygundur?<\/h3>\n<ul>\n<li>Ki\u015fisel mal varl\u0131\u011f\u0131n\u0131 i\u015f riskinden ay\u0131rmak isteyen giri\u015fimciler<\/li>\n<li>Kurumsal m\u00fc\u015fterilere veya ihracat pazar\u0131na hizmet verecek olanlar<\/li>\n<li>\u0130leride yat\u0131r\u0131mc\u0131 almay\u0131 veya ortak eklemeyi planlayanlar<\/li>\n<li>E-ticaret, yaz\u0131l\u0131m, dan\u0131\u015fmanl\u0131k gibi \u00f6l\u00e7eklenebilir i\u015f modelleri<\/li>\n<\/ul>\n<h3>\u015eah\u0131s \u015eirketi Kimler \u0130\u00e7in Uygundur?<\/h3>\n<ul>\n<li>K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli perakende veya serbest meslek faaliyeti y\u00fcr\u00fctecekler<\/li>\n<li>M\u00fc\u015fteri taban\u0131 bireysel t\u00fcketicilerden olu\u015fan i\u015fletmeler<\/li>\n<li>Kurulu\u015f maliyetini minimum tutmak isteyen ba\u015flang\u0131\u00e7 giri\u015fimcileri<\/li>\n<\/ul>\n<h3>Hangi Durumda Uygun De\u011fil?<\/h3>\n<ul>\n<li>\u015eah\u0131s \u015firketi: y\u00fcksek bor\u00e7lanma riski ta\u015f\u0131yan, b\u00fcy\u00fck yat\u0131r\u0131m gerektiren i\u015fler i\u00e7in genellikle \u00f6nerilmez<\/li>\n<li>Anonim \u015firket: ba\u015flang\u0131\u00e7 a\u015famas\u0131ndaki, sermayesi hen\u00fcz olu\u015fmam\u0131\u015f giri\u015fimler i\u00e7in kurulu\u015f ve y\u00f6netim maliyeti y\u00fcksek olabilir<\/li>\n<\/ul>\n<h3>Karar Verirken 3 Temel Kriter<\/h3>\n<ol>\n<li><strong>Risk seviyesi:<\/strong> \u0130\u015f bor\u00e7lar\u0131n\u0131n ki\u015fisel varl\u0131\u011f\u0131n\u0131za yans\u0131mas\u0131n\u0131 istiyor musunuz?<\/li>\n<li><strong>B\u00fcy\u00fcme plan\u0131:<\/strong> 1\u20133 y\u0131l i\u00e7inde ortakl\u0131k veya yat\u0131r\u0131m al\u0131nacak m\u0131?<\/li>\n<li><strong>Muhasebe kapasitesi:<\/strong> Kurumsal muhasebe y\u00fck\u00fcne haz\u0131r m\u0131s\u0131n\u0131z?<\/li>\n<\/ol>\n<h2>Ofisteofis Yakla\u015f\u0131m\u0131<\/h2>\n<p>\u015eirket t\u00fcr\u00fc se\u00e7iminden sonra pek \u00e7ok giri\u015fimci, fiziksel bir ofis kiralamadan yasal bir adrese ihtiya\u00e7 duyar. <a href=\"https:\/\/ofisteofis.com.tr\/en\/sanal-ofis\/\">Ofisteofis sanal ofis \u00e7\u00f6z\u00fcm\u00fc<\/a> ile limited veya anonim \u015firketinizi \u0130stanbul K\u00fc\u00e7\u00fck\u00e7ekmece&#8217;de kay\u0131tl\u0131 bir adrese ta\u015f\u0131yabilir, kargo bildirimi ve posta y\u00f6netimini uzaktan takip edebilirsiniz.<\/p>\n<p>2012&#8217;den beri kendi m\u00fclk\u00fc \u00fczerinde yasal adres hizmeti sunan Ofisteofis, online s\u00f6zle\u015fme ile dakikalar i\u00e7inde kurulumu tamamlaman\u0131za imk\u00e2n tan\u0131r. Stopaj y\u00fck\u00fc olmayan, adres s\u00fcreklili\u011fi garantili bu yap\u0131; \u00f6zellikle kurulu\u015f a\u015famas\u0131nda maliyetini kontrol alt\u0131nda tutmak isteyen giri\u015fimciler i\u00e7in pratik bir \u00e7\u00f6z\u00fcmd\u00fcr. <a href=\"https:\/\/ofisteofis.com.tr\/en\/sirket-kurulusu\/\">\u015eirket kurulu\u015fu<\/a> s\u00fcrecinde mali m\u00fc\u015favir y\u00f6nlendirmesi de talep edilebilir.<\/p>\n<h2>S\u0131k\u00e7a Sorulan Sorular<\/h2>\n<details>\n<summary>Yeni giri\u015fimci i\u00e7in en uygun \u015firket t\u00fcr\u00fc hangisidir?<\/summary>\n<p>\u00c7o\u011fu yeni giri\u015fimci i\u00e7in limited \u015firketi tercih edilir; \u00e7\u00fcnk\u00fc tek ortakla kurulabilir, sermaye e\u015fi\u011fi g\u00f6rece d\u00fc\u015f\u00fckt\u00fcr ve ki\u015fisel mal varl\u0131\u011f\u0131 bor\u00e7lardan genellikle ayr\u0131 tutulur. Ancak faaliyet t\u00fcr\u00fcne ve ciro beklentisine g\u00f6re karar de\u011fi\u015febilir; mali m\u00fc\u015favir deste\u011fi al\u0131nmas\u0131 \u00f6nerilir.<\/p>\n<\/details>\n<details>\n<summary>\u015eah\u0131s \u015firketi mi limited \u015firketi mi kurmal\u0131y\u0131m?<\/summary>\n<p>K\u00fc\u00e7\u00fck hacimli, d\u00fc\u015f\u00fck riskli ve bireysel m\u00fc\u015fteriye hizmet verecekseniz \u015fah\u0131s \u015firketi daha h\u0131zl\u0131 ve d\u00fc\u015f\u00fck maliyetli bir ba\u015flang\u0131\u00e7 sa\u011flar. Kurumsal m\u00fc\u015fteri, ihracat veya yat\u0131r\u0131mc\u0131 hedefliyorsan\u0131z limited \u015firketi daha uygun bir yap\u0131 sunar. \u0130kisi aras\u0131ndaki temel fark sorumluluk s\u0131n\u0131r\u0131 ve vergi rejimidir.<\/p>\n<\/details>\n<details>\n<summary>Limited \u015firket kurulu\u015fu ne kadar s\u00fcrer?<\/summary>\n<p>T\u00fcrkiye&#8217;de MERSIS \u00fczerinden online ba\u015fvuru yap\u0131ld\u0131\u011f\u0131nda limited \u015firket kurulu\u015fu yakla\u015f\u0131k 3 ila 5 i\u015f g\u00fcn\u00fc i\u00e7inde tamamlanabilir. Noterde imza ve ticaret sicili tescil s\u00fcreci bu s\u00fcreyi do\u011frudan etkiler. Mali m\u00fc\u015favir veya kurulu\u015f dan\u0131\u015fmanl\u0131\u011f\u0131 al\u0131nmas\u0131 s\u00fcreci \u00f6nemli \u00f6l\u00e7\u00fcde h\u0131zland\u0131r\u0131r.<\/p>\n<\/details>\n<details>\n<summary>\u015eirket adresim i\u00e7in fiziksel ofis kiralamak zorunda m\u0131y\u0131m?<\/summary>\n<p>Hay\u0131r; yasal adres hizmeti sunan sanal ofis sa\u011flay\u0131c\u0131lar\u0131 arac\u0131l\u0131\u011f\u0131yla \u015firketinizi kay\u0131tl\u0131 bir adrese tescil ettirebilirsiniz. Bu y\u00f6ntem \u00f6zellikle kurulu\u015f a\u015famas\u0131nda ofis kira maliyetini ortadan kald\u0131r\u0131r. Adresin vergi dairesi ve ticaret sicilinde g\u00fcncel tutulmas\u0131 gerekti\u011finden adres s\u00fcreklili\u011fi sa\u011flayan bir hizmet tercih edilmesi \u00f6nerilir.<\/p>\n<\/details>\n<details>\n<summary>Anonim \u015firketi ne zaman tercih edilmeli?<\/summary>\n<p>Anonim \u015firketi genellikle b\u00fcy\u00fck yat\u0131r\u0131m almay\u0131, halka arz planlamay\u0131 veya \u00e7ok say\u0131da pay sahibiyle \u00e7al\u0131\u015fmay\u0131 hedefleyen giri\u015fimler i\u00e7in uygundur. Ba\u015flang\u0131\u00e7 a\u015famas\u0131nda kurumsal y\u00f6netim maliyeti ve asgari sermaye e\u015fi\u011fi g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r. \u0130lk a\u015famada limited \u015firketle ba\u015flay\u0131p ilerleyen d\u00f6nemde anonim \u015firkete d\u00f6n\u00fc\u015f\u00fcm de m\u00fcmk\u00fcnd\u00fcr; bu d\u00f6n\u00fc\u015f\u00fcm i\u00e7in mali m\u00fc\u015favir g\u00f6r\u00fc\u015f\u00fc al\u0131nmas\u0131 \u00f6nerilir.<\/p>\n<\/details>\n<details>\n<summary>\u015eirket t\u00fcr\u00fc se\u00e7iminde en s\u0131k yap\u0131lan hata nedir?<\/summary>\n<p>En yayg\u0131n hata, yaln\u0131zca kurulu\u015f maliyetine bakarak karar vermektir. Sorumluluk s\u0131n\u0131r\u0131, vergi rejimi ve b\u00fcy\u00fcme plan\u0131 dikkate al\u0131nmadan yap\u0131lan se\u00e7imler ilerleyen d\u00f6nemde t\u00fcr de\u011fi\u015fikli\u011fi zorunlulu\u011fu do\u011furabilir. Ba\u015flang\u0131\u00e7ta bir mali m\u00fc\u015favire dan\u0131\u015fmak, uzun vadede hem zaman hem maliyet tasarrufu sa\u011flar.<\/p>\n<\/details>\n<h2>Ofisteofis Hakk\u0131nda<\/h2>\n<p>Ofisteofis, 2012&#8217;den beri \u0130stanbul K\u00fc\u00e7\u00fck\u00e7ekmece&#8217;de yasal adres, sanal ofis ve \u015firket kurulu\u015f \u00e7\u00f6z\u00fcm\u00fc sunan \u0130\u015f Kurma Merkezi&#8217;dir. Online s\u00f6zle\u015fme, kargo bildirimi ve adres s\u00fcreklili\u011fi hizmetleriyle giri\u015fimcilerin kurulu\u015f s\u00fcrecini kolayla\u015ft\u0131r\u0131r. Daha fazla bilgi i\u00e7in <a href=\"https:\/\/ofisteofis.com.tr\/en\/\">ofisteofis.com.tr<\/a> adresini ziyaret edebilirsiniz.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u015eirket t\u00fcr\u00fc se\u00e7imi rehberi: \u015fah\u0131s, limited, anonim \u015firket farklar\u0131, maliyet ve sorumluluk kar\u015f\u0131la\u015ft\u0131rmas\u0131. Hangi t\u00fcr sizin i\u00e7in do\u011fru?<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-750","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/ofisteofis.com.tr\/en\/wp-json\/wp\/v2\/posts\/750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ofisteofis.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ofisteofis.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ofisteofis.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ofisteofis.com.tr\/en\/wp-json\/wp\/v2\/comments?post=750"}],"version-history":[{"count":0,"href":"https:\/\/ofisteofis.com.tr\/en\/wp-json\/wp\/v2\/posts\/750\/revisions"}],"wp:attachment":[{"href":"https:\/\/ofisteofis.com.tr\/en\/wp-json\/wp\/v2\/media?parent=750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ofisteofis.com.tr\/en\/wp-json\/wp\/v2\/categories?post=750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ofisteofis.com.tr\/en\/wp-json\/wp\/v2\/tags?post=750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}