{"id":23476,"date":"2026-11-08T13:42:34","date_gmt":"2026-11-08T12:42:34","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/slovaquie\/dividendes\/"},"modified":"2026-11-09T01:02:23","modified_gmt":"2026-11-09T00:02:23","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/slovaquie\/dividendes\/","title":{"rendered":"Dividendes entre France et Slovaquie\u00a0: quelle retenue \u00e0 la source\u00a0? 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quel est le taux maximal de retenue sur les dividendes ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 % du montant brut des dividendes, pour tous les actionnaires (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Le dividende est-il impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est imposable dans les deux pays, mais le pays de domicile accorde un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t per\u00e7u \u00e0 la source, dans la limite pr\u00e9vue \u00e0 l\u2019article 25.\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019entend la convention par \u00ab dividendes \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus d\u2019actions, de parts de fondateur et autres parts b\u00e9n\u00e9ficiaires, hors cr\u00e9ances, et les revenus de parts sociales assimil\u00e9s aux revenus d\u2019actions par la loi du pays de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 3).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/slovaquie\/\">France\u2013Slovaquie<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Slovaquie<\/span><span class=\"metaline\">Convention du 1er juin 1973 sign\u00e9e avec la Tch\u00e9coslovaquie, applicable entre la France et la Slovaquie, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Dividendes entre France et Slovaquie\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans le pays de domicile de l\u2019actionnaire. Le pays de la soci\u00e9t\u00e9 distributrice peut aussi pr\u00e9lever un imp\u00f4t, plafonn\u00e9 \u00e0 10 % du montant brut quel que soit l\u2019actionnaire. Le pays de domicile accorde ensuite un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/slovaquie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/slovaquie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/slovaquie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/slovaquie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-slovaquie.webp\" alt=\"Bratislava, Slovaquie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Bratislava, Slovaquie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 domicili\u00e9e dans un pays \u00e0 une personne domicili\u00e9e dans l\u2019autre sont imposables dans ce second pays (article 10, paragraphe 1).<\/li><li>Le pays de la soci\u00e9t\u00e9 distributrice peut les imposer, sans d\u00e9passer 10 % du montant brut des dividendes (article 10, paragraphe 2).<\/li><li>En France, le domicili\u00e9 qui per\u00e7oit des dividendes de source slovaque ayant support\u00e9 l\u2019imp\u00f4t slovaque re\u00e7oit un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 cet imp\u00f4t (article 25, A, b).<\/li><li>Si la participation se rattache \u00e0 un \u00e9tablissement stable dans le pays de la soci\u00e9t\u00e9, ce sont les r\u00e8gles des b\u00e9n\u00e9fices qui s\u2019appliquent (article 10, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en France, dividendes d\u2019une soci\u00e9t\u00e9 slovaque<\/span><span class=\"etat \">Slovaquie 10 % maximum, puis France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 10 \u00a7 2 et 25 A b<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en Slovaquie, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France 10 % maximum, puis Slovaquie avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 10 \u00a7 2 et 25 B b<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable dans le pays de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7)<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">Le plafond de 10 % est unique\u00a0: la convention ne pr\u00e9voit pas de taux r\u00e9duit pour les soci\u00e9t\u00e9s m\u00e8res.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphes 1 et 2<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 domicili\u00e9e dans un Etat contractant \u00e0 une personne domicili\u00e9e dans l\u2019autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces dividendes peuvent \u00eatre impos\u00e9s dans l\u2019Etat contractant o\u00f9 la soci\u00e9t\u00e9 qui paie les dividendes est domicili\u00e9e et selon la l\u00e9gislation de cet Etat, mais l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 p. cent du montant brut des dividendes. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 25, A, b<\/span><p>\u00ab Pour ce qui est des revenus vis\u00e9s aux articles 10, 13, 17 et 18 qui ont support\u00e9 l\u2019imp\u00f4t tch\u00e9coslovaque conform\u00e9ment aux dispositions desdits articles, la France accorde aux personnes domicili\u00e9es en France qui per\u00e7oivent de tels revenus de source tch\u00e9coslovaque un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t per\u00e7u en Tch\u00e9coslovaquie\u00a0; ce cr\u00e9dit d\u2019imp\u00f4t, qui ne peut exc\u00e9der le montant de l\u2019imp\u00f4t per\u00e7u sur les revenus en cause, s\u2019impute sur les imp\u00f4ts fran\u00e7ais \u00e9num\u00e9r\u00e9s \u00e0 l\u2019article 2, paragraphe 3 A, dans les bases desquels lesdits revenus sont inclus\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/gerant-d-une-societe-slovaque-travaillant-a-98-en-france-pacse-en-gironde\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>7 novembre 2023<\/small><\/div><p>G\u00e9rant d&#x27;une soci\u00e9t\u00e9 slovaque travaillant \u00e0 98 % en France, pacs\u00e9 en Gironde\u00a0: r\u00e9sident fiscal fran\u00e7ais malgr\u00e9 une fille et un logement en Slovaquie<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/societe-slovaque-unipersonnelle-dirigee-depuis-la-gironde-l-associee-residant\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>31 d\u00e9cembre 2024<\/small><\/div><p>Soci\u00e9t\u00e9 slovaque unipersonnelle dirig\u00e9e depuis la Gironde\u00a0: l&#x27;associ\u00e9e r\u00e9sidant en Slovaquie est impos\u00e9e en France sur les b\u00e9n\u00e9fices de l&#x27;\u00e9tablissement stable, avec 80 % de majoration<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/slovaquie\/#decisions\">Voir les 2 d\u00e9cisions qui concernent la Slovaquie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un actionnaire domicili\u00e9 en France qui re\u00e7oit des dividendes d\u2019une soci\u00e9t\u00e9 slovaque supporte au plus 10 % de retenue en Slovaquie, puis d\u00e9clare le dividende en France, o\u00f9 l\u2019imp\u00f4t slovaque pr\u00e9lev\u00e9 conform\u00e9ment \u00e0 la convention ouvre droit \u00e0 un cr\u00e9dit imputable sur l\u2019imp\u00f4t fran\u00e7ais. Seule la retenue conforme \u00e0 l\u2019article 10 est vis\u00e9e par ce cr\u00e9dit\u00a0: le taux appliqu\u00e9 \u00e0 la source m\u00e9rite donc d\u2019\u00eatre contr\u00f4l\u00e9 \u00e0 chaque distribution.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=slovaquie-dividendes-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Optimiser la fiscalit\u00e9 de mes dividendes<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous percevez des dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise ou slovaque\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=slovaquie-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/slovaquie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/slovaquie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/slovaquie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/slovaquie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/slovaquie\/\">Convention France\u2013Slovaquie : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/slovaquie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/interets\/\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/double-imposition\/\"><small>Art. 25<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel est le taux maximal de retenue sur les dividendes\u00a0?<\/summary><p>10 % du montant brut des dividendes, pour tous les actionnaires (article 10, paragraphe 2).<\/p><\/details><details><summary>Le dividende est-il impos\u00e9 deux fois\u00a0?<\/summary><p>Il est imposable dans les deux pays, mais le pays de domicile accorde un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t per\u00e7u \u00e0 la source, dans la limite pr\u00e9vue \u00e0 l\u2019article 25.<\/p><\/details><details><summary>Qu\u2019entend la convention par \u00ab\u00a0dividendes\u00a0\u00bb\u00a0?<\/summary><p>Les revenus d\u2019actions, de parts de fondateur et autres parts b\u00e9n\u00e9ficiaires, hors cr\u00e9ances, et les revenus de parts sociales assimil\u00e9s aux revenus d\u2019actions par la loi du pays de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 1er juin 1973 sign\u00e9e avec la Tch\u00e9coslovaquie, applicable entre la France et la Slovaquie, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention applicable entre la Slovaquie et la France modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur entre la France et la Slovaquie\u00a0; la Convention multilat\u00e9rale y est entr\u00e9e en vigueur le 1er janvier 2019. Le texte emploie les termes \u00ab\u00a0domicile\u00a0\u00bb et \u00ab\u00a0Tch\u00e9coslovaquie\u00a0\u00bb.. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez en Slovaquie ?<\/span><h3>Optimiser la fiscalit\u00e9 de mes dividendes\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=slovaquie-dividendes-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/slovaquie\/\">Convention France\u2013Slovaquie : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez en Slovaquie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=slovaquie-dividendes-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Slovaquie \u203a Article 10 \u00b7 Dividendes Convention France\u2013SlovaquieConvention du 1er juin 1973 sign\u00e9e avec la Tch\u00e9coslovaquie, applicable entre la France et la Slovaquie, modifi\u00e9e par la Convention<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22507,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23476","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=23476"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23476\/revisions"}],"predecessor-version":[{"id":29448,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23476\/revisions\/29448"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22507"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}