{"id":934,"date":"2020-05-18T14:38:55","date_gmt":"2020-05-18T07:38:55","guid":{"rendered":"https:\/\/luatminhman.vn\/?p=934"},"modified":"2020-05-18T14:40:41","modified_gmt":"2020-05-18T07:40:41","slug":"quy-trinh-thanh-lap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/herolawyer.vn\/vi\/quy-trinh-thanh-lap-doanh-nghiep.html","title":{"rendered":"Quy tr\u00ecnh th\u00e0nh l\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<p><em>B\u1ea1n \u0111ang chu\u1ea9n b\u1ecb th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp c\u00f4ng ty? B\u1ea1n kh\u00f4ng bi\u1ebft chu\u1ea9n b\u1ecb th\u00f4ng tin g\u00ec, gi\u1ea5y t\u1edd g\u00ec? B\u1ea1n kh\u00f4ng bi\u1ebft c\u00e1c quy tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u01b0 th\u1ebf n\u00e0o v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c sau khi th\u00e0nh l\u1eadp c\u00f4ng ty ra sao? N\u1ebfu b\u1ea1n \u0111ang v\u01b0\u1edbng m\u1eafc v\u1edbi nh\u1eefng c\u00e2u h\u1ecfi \u1edf tr\u00ean th\u00ec b\u1ea1n n\u00ean t\u00ecm hi\u1ec3u c\u00e1c b\u01b0\u1edbc th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u01b0\u1edbi \u0111\u00e2y. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft quy tr\u00ecnh th\u00e0nh l\u1eadp c\u00f4ng ty m\u1edbi theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Chu\u1ea9n b\u1ecb gi\u1ea5y t\u1edd th\u00e0nh l\u1eadp c\u00f4ng ty v\u00e0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty theo quy \u0111\u1ecbnh.<\/p>\n<p>Kh\u00e1ch h\u00e0ng chu\u1ea9n b\u1ecb gi\u1ea5y t\u1edd th\u00e0nh l\u1eadp c\u00f4ng ty:<\/p>\n<p>&#8211; Chu\u1ea9n b\u1ecb 02 b\u1ea3n CMND\/H\u1ed9 Chi\u1ebfu\/ C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n sao y c\u00f4ng ch\u1ee9ng kh\u00f4ng qu\u00e1 06 th\u00e1ng c\u1ee7a th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty v\u00e0 c\u1ee7a \u0110\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-935 size-full\" src=\"https:\/\/luatminhman.vn\/wp-content\/uploads\/2020\/05\/thu-tuc-thanh-lap-cong-ty.png\" alt=\"\" width=\"540\" height=\"174\" srcset=\"https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/thu-tuc-thanh-lap-cong-ty.png 540w, https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/thu-tuc-thanh-lap-cong-ty-300x97.png 300w, https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/thu-tuc-thanh-lap-cong-ty-260x84.png 260w, https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/thu-tuc-thanh-lap-cong-ty-50x16.png 50w, https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/thu-tuc-thanh-lap-cong-ty-150x48.png 150w\" sizes=\"auto, (max-width:767px) 480px, 540px\" \/><\/p>\n<p>&#8211; Chu\u1ea9n b\u1ecb th\u00f4ng tin t\u1ed1i thi\u1ec3u \u0111\u1ec3 ti\u1ebfn h\u00e0nh \u0111i\u1ec1n v\u00e0o h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp c\u00f4ng ty:<\/p>\n<ul>\n<li>L\u1ef1a ch\u1ecdn lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn th\u00e0nh l\u1eadp.<\/li>\n<li>T\u00ean c\u00f4ng ty<\/li>\n<li>\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh<\/li>\n<li>Ng\u00e0nh ngh\u1ec1 kinh doanh<\/li>\n<li>V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty<\/li>\n<li>Th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> So\u1ea1n th\u1ea3o v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 th\u00e0nh l\u1eadp c\u00f4ng ty theo t\u1eebng lo\u1ea1i h\u00ecnh c\u00f4ng ty m\u00e0 b\u1ea1n l\u1ef1a ch\u1ecdn d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<p>C\u00f3 5 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt Doanh nghi\u1ec7p 2014, t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn 1 trong 5 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u1ec3 th\u00e0nh l\u1eadp: C\u00f4ng ty TNHH (1 th\u00e0nh vi\u00ean ho\u1eb7c hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean), C\u00f4ng ty C\u1ed5 Ph\u1ea7n, C\u00f4ng ty h\u1ee3p danh v\u00e0 Doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> N\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 th\u00e0nh l\u1eadp c\u00f4ng ty \u0111\u1ea7y \u0111\u1ee7 t\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh tr\u1ef1c thu\u1ed9c T\u1ec9nh\/Th\u00e0nh ph\u1ed1 m\u00e0 doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/p>\n<p>\u1ede b\u01b0\u1edbc n\u00e0y ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd n\u1ed9p h\u1ed3 s\u01a1 qua m\u1ea1ng t\u1ea1i website c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh <em><a href=\"http:\/\/www.dangkykinhdoanh.gov.vn\">www.dangkykinhdoanh.gov.vn<\/a><\/em> sau khi \u0111\u0103ng k\u00fd xong \u0111\u01b0\u1ee3c duy\u1ec7t h\u1ed3 s\u01a1 th\u00ec mang b\u1ea3n c\u1ee9ng h\u1ed3 s\u01a1 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp doanh nghi\u1ec7p (k\u00e8m theo gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c \u0111i n\u1ed9p h\u1ed3 s\u01a1) \u0111\u1ebfn n\u1ed9p t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh. \u0110\u1ed3ng th\u1eddi n\u1ed9p l\u1ec7 ph\u00ed c\u00f4ng b\u1ed1 th\u00f4ng tin doanh nghi\u1ec7p tr\u00ean c\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1eadn k\u1ebft qu\u1ea3 l\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/p>\n<p>Sau b\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd kinh doanh b\u1ea3n c\u1ee9ng h\u1ee3p l\u1ec7 Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y Ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Kh\u1eafc d\u1ea5u tr\u00f2n doanh nghi\u1ec7p, Th\u00f4ng b\u00e1o m\u1eabu d\u1ea5u l\u00ean c\u1ed5ng th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qu\u1ed1c gia.<\/p>\n<p>Sau khi c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u1edf tr\u00ean, doanh nghi\u1ec7p c\u1ea7n kh\u1eafc con d\u1ea5u tr\u00f2n doanh nghi\u1ec7p. Doanh nghi\u1ec7p li\u00ean h\u1ec7 \u0111\u1ebfn c\u00f4ng ty kh\u1eafc d\u1ea5u \u0111\u1ec3 ti\u1ebfn h\u00e0nh l\u00e0m con d\u1ea5u c\u1ee7a c\u00f4ng ty. Tuy nhi\u00ean, \u0111\u1ec3 con d\u1ea5u tr\u00f2n c\u1ee7a c\u00f4ng ty c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd, b\u1ea1n c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o m\u1eabu con d\u1ea5u \u0111\u00e3 kh\u1eafc l\u00ean c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh. Sau khi th\u1ef1c hi\u1ec7n xong b\u01b0\u1edbc n\u00e0y c\u00e1c b\u1ea1n m\u1edbi c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng con d\u1ea5u v\u00e0o vi\u1ec7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi t\u01b0 c\u00e1ch doanh nghi\u1ec7p.<\/p>\n<p><em>L\u01b0u \u00fd<\/em>: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u1eafc \u0111\u01b0\u1ee3c nhi\u1ec1u con d\u1ea5u v\u1edbi h\u00ecnh th\u1ee9c gi\u1ed1ng nhau \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c giao d\u1ecbch.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, Th\u00f4ng b\u00e1o s\u1ed1 T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n<p>&#8211; Chu\u1ea9n b\u1ecb gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p sao y + Con d\u1ea5u + Th\u00f4ng b\u00e1o m\u1eabu d\u1ea5u ra ng\u00e2n h\u00e0ng TMCP \u0111\u1ec3 m\u1edf t\u00e0i kho\u1ea3n theo s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a ng\u00e2n h\u00e0ng.<\/p>\n<p>&#8211; Sau khi m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng: Ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c l\u00e0m h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a c\u00f4ng ty l\u00ean c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh s\u1edf t\u1ea1i.<\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong> \u0110\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng x\u00e1c nh\u1eadn \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<p>Doanh nghi\u1ec7p \u0111\u0103ng nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng n\u1ed9p t\u1edd khai l\u1ef1a ch\u1ecdn ng\u00e2n h\u00e0ng c\u1ea7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, sau \u0111\u00f3 ra ng\u00e2n h\u00e0ng m\u00ecnh \u0111\u00e3 m\u1edf t\u00e0i kho\u1ea3n b\u00ean tr\u00ean l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb h\u1ecd ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<p><em>L\u01b0u \u00fd:<\/em> Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 20\/2020\/N\u0110-CP th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 25\/02\/2020 doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp.<\/p>\n<p>M\u1ee9c \u0111\u00f3ng thu\u1ebf m\u00f4n b\u00e0i theo m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty \u0111\u0103ng k\u00fd:<\/p>\n<p style=\"padding-left: 40px;\">+ N\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd Tr\u00ean 10 t\u1ef7 th\u00ec n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i l\u00e0 3 tri\u1ec7u\/n\u0103m<\/p>\n<p style=\"padding-left: 40px;\">+ N\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd T\u1eeb 10 t\u1ef7 tr\u1edf xu\u1ed1ng th\u00ec n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i l\u00e0 2 tri\u1ec7u\/n\u0103m<\/p>\n<p><strong>B\u01b0\u1edbc 8:<\/strong> Khai thu\u1ebf ban \u0111\u1ea7u, \u0110\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n VAT.<\/p>\n<p><strong>B\u01b0\u1edbc 9:<\/strong> B\u00e1o c\u00e1o thu\u1ebf, v\u00e0 l\u00e0m s\u1ed5 s\u00e1ch \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, qu\u00fd, n\u0103m.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-937 size-full\" src=\"https:\/\/luatminhman.vn\/wp-content\/uploads\/2020\/05\/quy-trinh-thanh-lap-doanh-nghiep.jpg\" alt=\"\" width=\"600\" height=\"325\" srcset=\"https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/quy-trinh-thanh-lap-doanh-nghiep.jpg 600w, https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/quy-trinh-thanh-lap-doanh-nghiep-300x163.jpg 300w, https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/quy-trinh-thanh-lap-doanh-nghiep-260x141.jpg 260w, https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/quy-trinh-thanh-lap-doanh-nghiep-50x27.jpg 50w, https:\/\/herolawyer.vn\/vi\/wp-content\/uploads\/2020\/05\/quy-trinh-thanh-lap-doanh-nghiep-138x75.jpg 138w\" sizes=\"auto, (max-width:767px) 480px, 600px\" \/><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 chi ti\u1ebft c\u00f4ng vi\u1ec7c \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111inh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. N\u1ebfu c\u00f2n v\u1ea5n \u0111\u1ec1 v\u01b0\u1edbng m\u1eafc c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 li\u00ean h\u1ec7 v\u1edbi H\u00c3NG LU\u1eacT MINH M\u1eaaN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 c\u00e1c th\u1ee7 t\u1ee5c. \u0110i\u1ec7n tho\u1ea1i: (028) 3846.5555 (20 lines).<\/p>\n<p style=\"text-align: right;\"><em>H\u00e3ng Lu\u1eadt Minh M\u1eabn.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea1n \u0111ang chu\u1ea9n b\u1ecb th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp c\u00f4ng ty? B\u1ea1n kh\u00f4ng bi\u1ebft chu\u1ea9n b\u1ecb th\u00f4ng tin g\u00ec, gi\u1ea5y t\u1edd g\u00ec? B\u1ea1n kh\u00f4ng bi\u1ebft c\u00e1c quy tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u01b0 th\u1ebf n\u00e0o v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c sau khi th\u00e0nh l\u1eadp c\u00f4ng ty ra sao?<\/p>\n","protected":false},"author":1,"featured_media":937,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[13,14],"tags":[34,33],"class_list":["post-934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-dang-ky-kinh-doanh","tag-cong-ty","tag-thanh-lap-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=934"}],"version-history":[{"count":3,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/934\/revisions"}],"predecessor-version":[{"id":940,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/934\/revisions\/940"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/media\/937"}],"wp:attachment":[{"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}