{"id":9786,"date":"2026-04-20T14:43:16","date_gmt":"2026-04-20T12:43:16","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=9786"},"modified":"2026-05-25T14:45:33","modified_gmt":"2026-05-25T12:45:33","slug":"usmernenie-k-zrazkovej-dani-z-platby-za-softver","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/usmernenie-k-zrazkovej-dani-z-platby-za-softver\/","title":{"rendered":"Guidance on Withholding Tax on Software Payments"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p><\/p>\n<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]The Ministry of Finance of the Slovak Republic issued new and important guidance to ensure a uniform approach when assessing the taxation of income of non-resident taxpayers from computer software. This methodological guidance introduces a significant change in the assessment and <strong>taxation of software payments made by Slovak payers to foreign taxpayers.<\/strong><\/p>\n<p><span style=\"color: #00aded;\"><em>Below we summarise the key changes for businesses in this area.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"color: #00aded;\">\u25fc<\/span> Key changes in the methodological guidance<\/strong><\/p>\n<p>The Slovak Republic has <strong>withdrawn its reservations regarding the interpretation<\/strong> of the OECD Model Tax Convention for the Avoidance of Double Taxation. Until now, this interpretation distinguished between standardised software and customised software for the taxation of royalties.<\/p>\n<p>Payments for the right to use software, regardless of whether the software is customised or standardised, <strong><u>are considered royalties for withholding tax purposes from 2026<\/u><\/strong>.<\/p>\n<p>From 2026, the guidance applies to all forms of payment, regardless of the payment method:<\/p>\n<ul>\n<li>sale<\/li>\n<li>licensing<\/li>\n<li>provision of services<\/li>\n<li>transfer of rights<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong><span style=\"color: #00aded;\">\u25fc <\/span>Classification of software payments<\/strong><\/p>\n<p>The new guidance distinguishes between different software payments and categorises them as follows:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #00aded;\">\n<td colspan=\"2\" width=\"600\"><span style=\"color: #ffffff;\"><strong>Software payments subject to withholding tax<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"162\"><strong>Granting the right to commercial use of copyrighted software<\/strong><\/td>\n<td width=\"438\">Includes payments for the right to commercially use, reproduce, process, translate, or modify software<\/td>\n<\/tr>\n<tr>\n<td width=\"162\"><strong>Provision of software development know-how<\/strong><\/td>\n<td width=\"438\">Includes remuneration for the provision of knowledge, plans, and source codes for software development in the form of know-how<\/td>\n<\/tr>\n<tr style=\"background-color: #00aded;\">\n<td colspan=\"2\" width=\"600\"><span style=\"color: #ffffff;\"><strong>Software payments not subject to withholding tax<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"162\"><strong>Provision of software services<\/strong><\/td>\n<td width=\"438\">Includes payments for remote access to software or source code, or access for modification and copying (downloading) of software<\/td>\n<\/tr>\n<tr>\n<td width=\"162\"><strong>Provision of software as a product<\/strong><\/td>\n<td width=\"438\">Includes payments for created copies of software with limited copyright rights, where the user is only entitled to install the software, create backup copies, or make specific modifications<\/td>\n<\/tr>\n<tr>\n<td width=\"162\"><strong>Transfer of copyright<\/strong><\/td>\n<td width=\"438\">Represents the sale of copyright to software, clearly defined in the sale agreement, where the author agrees to the transfer of the result of their intellectual and creative activity. Such income is taxable in the country of residence of the recipient<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>If any of the above forms of services, products, or rights are contractually defined as a \u201croyalty\u201d, such payments <strong><u>are subject to withholding tax.<\/u><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"color: #00aded;\">\u25fc <\/span>Impact of the guidance on businesses<\/strong><\/p>\n<p>If a Slovak company pays a foreign provider for the right to use software, such payments may be treated as royalties and may be subject to withholding tax or other taxation under the relevant international tax treaty.<\/p>\n<p>We therefore recommend that businesses <strong>focus on the following areas<\/strong>:<\/p>\n<ul>\n<li>review the relevant software agreement and determine the type of payment involved<\/li>\n<li>assess the tax implications of the new guidance for both new agreements and existing agreements if income continues to arise after 31 December 2025<\/li>\n<li>properly structure contractual relationships with foreign software providers<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .rollover,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 img,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .gallery-rollover {\n  border-radius: 0px;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.enable-bg-rollover .gallery-rollover {\n  background: -webkit-linear-gradient();\n  background: 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5px;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n  width: calc(50%) * 2;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width:not(.centered-layout-list):not(.content-bg-on) .dt-css-grid {\n  grid-row-gap: 10px - ;\n}\n@media screen and (max-width: 1199px) {\n  .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid {\n    grid-template-columns: repeat(2,1fr);\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell {\n    width: 50%;\n  }\n  .cssgridlegacy.no-cssgrid 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.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(50%)*2;\n  }\n}\n@media screen and (max-width: 767px) {\n  .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid {\n    grid-template-columns: repeat(1,1fr);\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell {\n    width: 100%;\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(100%)*2;\n  }\n}\n<\/style><div class=\"gallery-shortcode dt-gallery-container gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 mode-grid jquery-filter dt-icon-bg-off quick-scale-img dt-css-grid-wrap enable-bg-rollover resize-by-browser-width  hover-fade loading-effect-none description-on-hover\" data-padding=\"5px\" data-cur-page=\"1\" data-post-limit=\"-1\" data-pagination-mode=\"none\" data-desktop-columns-num=\"2\" data-v-tablet-columns-num=\"2\" data-h-tablet-columns-num=\"2\" data-phone-columns-num=\"1\" data-width=\"0px\" data-columns=\"0\"><div class=\"dt-css-grid\" ><div class=\"wf-cell\" data-post-id=\"9438\" data-date=\"2025-11-17T17:06:28+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9440\" data-date=\"2025-11-17T17:06:33+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9439\" data-date=\"2025-11-17T17:06:30+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9441\" data-date=\"2025-11-17T17:08:00+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4637.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"768\" data-large_image_height=\"1024\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4637-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4637-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9442\" data-date=\"2025-11-17T17:08:02+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9443\" data-date=\"2025-11-17T17:08:04+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><\/div><!-- iso-container|iso-grid --><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div id=\"ultimate-heading-73316a86ed02f3912\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-73316a86ed02f3912 uvc-2534 \" data-hspacer=\"line_only\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-73316a86ed02f3912 h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-family:&#039;Montserrat&#039;;font-weight:700;color:#000000;\">CONTACT US<\/h2><\/div><div class=\"uvc-heading-spacer line_only\" style=\"margin-top:10px;margin-bottom:10px;height:3px;\"><span class=\"uvc-headings-line\" style=\"border-style:solid;border-bottom-width:3px;border-color:#00A0E3;width:100px;\"><\/span><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-73316a86ed02f3912 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;\"><strong>Do not hesitate to contact us via the contact form.<\/strong><\/div><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\">Our specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-9275\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   tooltip-6a86ed0300876\"  data-hover=\"#FFFFFF\" data-border-color=\"\" data-bg=\"#00A0E3\" data-hover-bg=\"#004C6C\" data-border-hover=\"\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-9275'  data-responsive-json-new='{\"font-size\":\"desktop:18px;\",\"line-height\":\"\"}'  style=\"font-family:&#039;Montserrat&#039;;font-weight:normal;width:350px;min-height:50px;padding:10px px;border:none;background: #00A0E3;color: #FFFFFF;\"><span class=\"ubtn-data ubtn-icon\"><i class=\"icomoon-the7-font-the7-mail-mail-06\" style=\"font-size:24px;color:#FFFFFF;\"><\/i><\/span><span class=\"ubtn-hover\" style=\"background-color:#004C6C\"><\/span><span class=\"ubtn-data ubtn-text \" >CONTACT FORM<\/span><\/button><\/a><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<p><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The Ministry of Finance of the Slovak Republic issued new and important guidance to ensure a uniform approach when assessing the taxation of income of non-resident taxpayers from computer software. This methodological guidance introduces a significant change in the assessment and taxation of software payments made by Slovak payers to foreign taxpayers. Below we summarise&hellip;<\/p>\n","protected":false},"author":1,"featured_media":9787,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[53,9],"tags":[],"class_list":{"0":"post-9786","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-53","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Usmernenie k\u00a0zr\u00e1\u017ekovej dani z platby za softv\u00e9r<\/title>\n<meta name=\"description\" content=\"Ministerstvo financi\u00ed SR vydalo nov\u00e9 a d\u00f4le\u017eit\u00e9 usmernenie k\u00a0zabezpe\u010deniu jednotn\u00e9ho postupu pri posudzovan\u00ed zdanite\u013enosti pr\u00edjmov da\u0148ov\u00fdch nerezidentov z\u00a0po\u010d\u00edta\u010dov\u00fdch 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