{ "tool_id": "art-365-compute-globe-topup-tax", "note": "golden_hash filled by golden-parity.test.mjs --update. ART365-GLOBE-FIX-1 (2026-08-16) rewrote vectors 2-5 and the note text of vectors 1/6 to correct four divergences from the pinned OECD Side-by-Side Package (Ch5) independently CONFIRMED by ART365-DIVERGENCE-CONFIRM-1: (1) SbS Safe Harbour deems Top-up Tax zero for BOTH IIR and UTPR, not routed to UTPR; (2) eligibility runs on a declared Central Record listing, never a hardcoded parentHq===US; (3) requires a declared Filing CE election; (4) does not apply before fiscal years commencing 1 January 2026.", "vectors": [ { "name": "de_parent_iir_allocation", "description": "DE/IE/SG at fy2026, parent_hq DE with no Central Record listing and no election declared: SbS Safe Harbour does not apply. DE ETR 14% -> top_up 4.662, fully absorbed by QDMTT. IE ETR 10% -> top_up 9.374, fully absorbed by QDMTT. SG ETR 12% -> top_up 4.1508, no QDMTT enacted, so full residual routes to IIR.", "policy_parameters": { "parent_hq": "DE", "fy": 2026, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "qdmtt_enacted": false, "qdmtt_rate": 0 } ] }, "output_payload": { "parent_hq": "DE", "fy": 2026, "us_exempt": false, "central_record_sbs": [], "sbs_election": false, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "sbie": 33.8, "income_net_sbie": 466.2, "etr": 0.14, "below_min_etr": true, "top_up_rate": 0.01, "top_up_amount": 4.662, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 4.662, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "sbie": 12.52, "income_net_sbie": 187.48, "etr": 0.1, "below_min_etr": true, "top_up_rate": 0.05, "top_up_amount": 9.374, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 9.374, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "sbie": 11.64, "income_net_sbie": 138.36, "etr": 0.12, "below_min_etr": true, "top_up_rate": 0.03, "top_up_amount": 4.1508, "qdmtt_enacted": false, "qdmtt_rate": 0, "qdmtt_collected": 0, "iir_collected": 4.1508, "utpr_collected": 0 } ], "total_income": 850, "total_taxes": 108, "aggregate_etr": 0.127059, "low_etr_count": 3, "total_top_up_tax": 18.1868, "total_qdmtt_collected": 14.036, "total_iir_collected": 4.1508, "total_utpr_collected": 0, "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "globe_min_rate": 0.15, "regulatory_basis": "OECD Pillar Two GloBE Model Rules (Dec 2021) + GloBE Commentary (Mar 2022) + Administrative Guidance (2023-2024) + OECD/G20 Inclusive Framework Side-by-Side Package (approved/declassified 5 January 2026) Ch5 SbS Safe Harbour", "note": "SBIE payroll rate defaults to the OECD transitional table for fy when not supplied; the tangible-assets SBIE rate is held at the published steady-state 5% regardless of fy, matching the source tools. Jurisdiction-level qdmtt_rate/qdmtt_enacted are caller-supplied, not vendored. The SbS Safe Harbour (us_exempt, keeping the legacy field name) requires all three of a declared Central Record listing (central_record_sbs), a declared Filing CE election (sbs_election), and a fiscal year on or after 2026 -- it is never inferred from parent_hq alone, and when it applies the Top-up Tax for that jurisdiction is deemed zero for both the IIR and the UTPR, not routed between them." }, "compliance_flags": [ "GLOBE_TOPUP_DUE" ], "golden_hash": "6fe94365311575cc1063107bcfd6f895d1186ebe8d223ec932f5e069a906c97b" }, { "name": "sbs_eligible_parent_zero_topup", "description": "ART365-GLOBE-FIX-1 (2026-08-16), replaces us_parent_utpr_allocation: SAME DE/IE/SG jurisdictions, parent_hq US, ON the Central Record for a Qualified SbS Regime, Filing CE election made, fy2026 (on/after the para-28 effective date). Ch5 box item 1 + para 8 deem the jurisdiction Top-up Tax ZERO for BOTH the IIR and the UTPR -- the OLD vector expected utpr_collected 4.1508 (residual re-routed to UTPR), CONFIRMED WRONG by ART365-DIVERGENCE-CONFIRM-1 claim 1; corrected expectation is iir_collected 0 AND utpr_collected 0 on every row. QDMTT collection (14.036 total) is unaffected.", "policy_parameters": { "parent_hq": "US", "fy": 2026, "central_record_sbs": [ "US" ], "sbs_election": true, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "qdmtt_enacted": false, "qdmtt_rate": 0 } ] }, "output_payload": { "parent_hq": "US", "fy": 2026, "us_exempt": true, "central_record_sbs": [ "US" ], "sbs_election": true, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "sbie": 33.8, "income_net_sbie": 466.2, "etr": 0.14, "below_min_etr": true, "top_up_rate": 0.01, "top_up_amount": 4.662, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 4.662, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "sbie": 12.52, "income_net_sbie": 187.48, "etr": 0.1, "below_min_etr": true, "top_up_rate": 0.05, "top_up_amount": 9.374, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 9.374, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "sbie": 11.64, "income_net_sbie": 138.36, "etr": 0.12, "below_min_etr": true, "top_up_rate": 0.03, "top_up_amount": 4.1508, "qdmtt_enacted": false, "qdmtt_rate": 0, "qdmtt_collected": 0, "iir_collected": 0, "utpr_collected": 0 } ], "total_income": 850, "total_taxes": 108, "aggregate_etr": 0.127059, "low_etr_count": 3, "total_top_up_tax": 18.1868, "total_qdmtt_collected": 14.036, "total_iir_collected": 0, "total_utpr_collected": 0, "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "globe_min_rate": 0.15, "regulatory_basis": "OECD Pillar Two GloBE Model Rules (Dec 2021) + GloBE Commentary (Mar 2022) + Administrative Guidance (2023-2024) + OECD/G20 Inclusive Framework Side-by-Side Package (approved/declassified 5 January 2026) Ch5 SbS Safe Harbour", "note": "SBIE payroll rate defaults to the OECD transitional table for fy when not supplied; the tangible-assets SBIE rate is held at the published steady-state 5% regardless of fy, matching the source tools. Jurisdiction-level qdmtt_rate/qdmtt_enacted are caller-supplied, not vendored. The SbS Safe Harbour (us_exempt, keeping the legacy field name) requires all three of a declared Central Record listing (central_record_sbs), a declared Filing CE election (sbs_election), and a fiscal year on or after 2026 -- it is never inferred from parent_hq alone, and when it applies the Top-up Tax for that jurisdiction is deemed zero for both the IIR and the UTPR, not routed between them." }, "compliance_flags": [ "GLOBE_TOPUP_DUE" ], "golden_hash": "875ba1f4df84b263da2e8ce5afd99cca5f4ccb46de0d57b5cc1dd5274b07b145" }, { "name": "sbs_listed_no_election_not_exempt", "description": "NEW (ART365-GLOBE-FIX-1): parent_hq US IS on the Central Record and fy2026 is effective, but sbs_election is NOT declared true (defaults false). Ch5 box item 1 / para 7: the safe harbour operates only at the election of the Filing CE -- absent an explicit election it does not apply, so SG residual (4.1508) falls back to ordinary IIR routing. Exercises fix 3.", "policy_parameters": { "parent_hq": "US", "fy": 2026, "central_record_sbs": [ "US" ], "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "qdmtt_enacted": false, "qdmtt_rate": 0 } ] }, "output_payload": { "parent_hq": "US", "fy": 2026, "us_exempt": false, "central_record_sbs": [ "US" ], "sbs_election": false, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "sbie": 33.8, "income_net_sbie": 466.2, "etr": 0.14, "below_min_etr": true, "top_up_rate": 0.01, "top_up_amount": 4.662, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 4.662, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "sbie": 12.52, "income_net_sbie": 187.48, "etr": 0.1, "below_min_etr": true, "top_up_rate": 0.05, "top_up_amount": 9.374, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 9.374, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "sbie": 11.64, "income_net_sbie": 138.36, "etr": 0.12, "below_min_etr": true, "top_up_rate": 0.03, "top_up_amount": 4.1508, "qdmtt_enacted": false, "qdmtt_rate": 0, "qdmtt_collected": 0, "iir_collected": 4.1508, "utpr_collected": 0 } ], "total_income": 850, "total_taxes": 108, "aggregate_etr": 0.127059, "low_etr_count": 3, "total_top_up_tax": 18.1868, "total_qdmtt_collected": 14.036, "total_iir_collected": 4.1508, "total_utpr_collected": 0, "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "globe_min_rate": 0.15, "regulatory_basis": "OECD Pillar Two GloBE Model Rules (Dec 2021) + GloBE Commentary (Mar 2022) + Administrative Guidance (2023-2024) + OECD/G20 Inclusive Framework Side-by-Side Package (approved/declassified 5 January 2026) Ch5 SbS Safe Harbour", "note": "SBIE payroll rate defaults to the OECD transitional table for fy when not supplied; the tangible-assets SBIE rate is held at the published steady-state 5% regardless of fy, matching the source tools. Jurisdiction-level qdmtt_rate/qdmtt_enacted are caller-supplied, not vendored. The SbS Safe Harbour (us_exempt, keeping the legacy field name) requires all three of a declared Central Record listing (central_record_sbs), a declared Filing CE election (sbs_election), and a fiscal year on or after 2026 -- it is never inferred from parent_hq alone, and when it applies the Top-up Tax for that jurisdiction is deemed zero for both the IIR and the UTPR, not routed between them." }, "compliance_flags": [ "GLOBE_TOPUP_DUE" ], "golden_hash": "2ebb3f170933392bc96aa85337ab1b58256777bcf3632cd6ac61bf94607dd950" }, { "name": "sbs_election_without_central_record_listing", "description": "NEW (ART365-GLOBE-FIX-1): parent_hq US has sbs_election true and fy2026 is effective, but central_record_sbs is empty -- US is NOT declared on the Central Record. Ch5 box item 6: eligibility runs on a Central Record listing of a Qualified SbS Regime, never a hardcoded jurisdiction (the publication names none across 88 pages) -- an election alone does not create eligibility, so ordinary IIR routing applies. Exercises fix 2 (the old kernel hardcoded parentHq===US and would have granted the exemption here).", "policy_parameters": { "parent_hq": "US", "fy": 2026, "sbs_election": true, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "qdmtt_enacted": false, "qdmtt_rate": 0 } ] }, "output_payload": { "parent_hq": "US", "fy": 2026, "us_exempt": false, "central_record_sbs": [], "sbs_election": true, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "sbie": 33.8, "income_net_sbie": 466.2, "etr": 0.14, "below_min_etr": true, "top_up_rate": 0.01, "top_up_amount": 4.662, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 4.662, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "sbie": 12.52, "income_net_sbie": 187.48, "etr": 0.1, "below_min_etr": true, "top_up_rate": 0.05, "top_up_amount": 9.374, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 9.374, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "sbie": 11.64, "income_net_sbie": 138.36, "etr": 0.12, "below_min_etr": true, "top_up_rate": 0.03, "top_up_amount": 4.1508, "qdmtt_enacted": false, "qdmtt_rate": 0, "qdmtt_collected": 0, "iir_collected": 4.1508, "utpr_collected": 0 } ], "total_income": 850, "total_taxes": 108, "aggregate_etr": 0.127059, "low_etr_count": 3, "total_top_up_tax": 18.1868, "total_qdmtt_collected": 14.036, "total_iir_collected": 4.1508, "total_utpr_collected": 0, "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "globe_min_rate": 0.15, "regulatory_basis": "OECD Pillar Two GloBE Model Rules (Dec 2021) + GloBE Commentary (Mar 2022) + Administrative Guidance (2023-2024) + OECD/G20 Inclusive Framework Side-by-Side Package (approved/declassified 5 January 2026) Ch5 SbS Safe Harbour", "note": "SBIE payroll rate defaults to the OECD transitional table for fy when not supplied; the tangible-assets SBIE rate is held at the published steady-state 5% regardless of fy, matching the source tools. Jurisdiction-level qdmtt_rate/qdmtt_enacted are caller-supplied, not vendored. The SbS Safe Harbour (us_exempt, keeping the legacy field name) requires all three of a declared Central Record listing (central_record_sbs), a declared Filing CE election (sbs_election), and a fiscal year on or after 2026 -- it is never inferred from parent_hq alone, and when it applies the Top-up Tax for that jurisdiction is deemed zero for both the IIR and the UTPR, not routed between them." }, "compliance_flags": [ "GLOBE_TOPUP_DUE" ], "golden_hash": "b092b13e70b311022870ab01cf00222a2c2d6446a0546fa819ad450ab3167e9d" }, { "name": "sbs_listed_elected_pre_2026_not_exempt", "description": "NEW (ART365-GLOBE-FIX-1): parent_hq US is on the Central Record with sbs_election true, but fy2024 -- before the para-28 effective date (fiscal years commencing on or after 1 January 2026). The safe harbour does not affect pre-effective fiscal years, so ordinary IIR routing applies despite listing+election. Exercises fix 4 (the old kernel had no fy gate and returned us_exempt:true for fy2024).", "policy_parameters": { "parent_hq": "US", "fy": 2024, "central_record_sbs": [ "US" ], "sbs_election": true, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "qdmtt_enacted": false, "qdmtt_rate": 0 } ] }, "output_payload": { "parent_hq": "US", "fy": 2024, "us_exempt": false, "central_record_sbs": [ "US" ], "sbs_election": true, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "sbie": 33.8, "income_net_sbie": 466.2, "etr": 0.14, "below_min_etr": true, "top_up_rate": 0.01, "top_up_amount": 4.662, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 4.662, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "sbie": 12.52, "income_net_sbie": 187.48, "etr": 0.1, "below_min_etr": true, "top_up_rate": 0.05, "top_up_amount": 9.374, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 9.374, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "sbie": 11.64, "income_net_sbie": 138.36, "etr": 0.12, "below_min_etr": true, "top_up_rate": 0.03, "top_up_amount": 4.1508, "qdmtt_enacted": false, "qdmtt_rate": 0, "qdmtt_collected": 0, "iir_collected": 4.1508, "utpr_collected": 0 } ], "total_income": 850, "total_taxes": 108, "aggregate_etr": 0.127059, "low_etr_count": 3, "total_top_up_tax": 18.1868, "total_qdmtt_collected": 14.036, "total_iir_collected": 4.1508, "total_utpr_collected": 0, "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "globe_min_rate": 0.15, "regulatory_basis": "OECD Pillar Two GloBE Model Rules (Dec 2021) + GloBE Commentary (Mar 2022) + Administrative Guidance (2023-2024) + OECD/G20 Inclusive Framework Side-by-Side Package (approved/declassified 5 January 2026) Ch5 SbS Safe Harbour", "note": "SBIE payroll rate defaults to the OECD transitional table for fy when not supplied; the tangible-assets SBIE rate is held at the published steady-state 5% regardless of fy, matching the source tools. Jurisdiction-level qdmtt_rate/qdmtt_enacted are caller-supplied, not vendored. The SbS Safe Harbour (us_exempt, keeping the legacy field name) requires all three of a declared Central Record listing (central_record_sbs), a declared Filing CE election (sbs_election), and a fiscal year on or after 2026 -- it is never inferred from parent_hq alone, and when it applies the Top-up Tax for that jurisdiction is deemed zero for both the IIR and the UTPR, not routed between them." }, "compliance_flags": [ "GLOBE_TOPUP_DUE" ], "golden_hash": "5e2949605a0503927ed7efa4f0c943c891c216e6705ed350057a979fc98fe234" }, { "name": "zero_income_edge", "description": "Single jurisdiction with zero GloBE income -- ETR falls back to 0, below_min_etr true by definition, income_net_sbie and top_up_amount both resolve to 0. UPDATED (ART365-GLOBE-FIX-1): parent_hq US with no declared Central Record listing or election is no longer automatically us_exempt:true (old hardcoded-US behaviour); result is unchanged (all zero) because there is no income to allocate either way.", "policy_parameters": { "parent_hq": "US", "fy": 2026, "jurisdictions": [ { "jur": "JP", "income": 0, "taxes": 0, "payroll": 0, "assets": 0 } ] }, "output_payload": { "parent_hq": "US", "fy": 2026, "us_exempt": false, "central_record_sbs": [], "sbs_election": false, "jurisdictions": [ { "jur": "JP", "income": 0, "taxes": 0, "payroll": 0, "assets": 0, "sbie_payroll_rate": 0.094, "sbie": 0, "income_net_sbie": 0, "etr": 0, "below_min_etr": true, "top_up_rate": 0.15, "top_up_amount": 0, "qdmtt_enacted": false, "qdmtt_rate": 0, "qdmtt_collected": 0, "iir_collected": 0, "utpr_collected": 0 } ], "total_income": 0, "total_taxes": 0, "aggregate_etr": 0, "low_etr_count": 1, "total_top_up_tax": 0, "total_qdmtt_collected": 0, "total_iir_collected": 0, "total_utpr_collected": 0, "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "globe_min_rate": 0.15, "regulatory_basis": "OECD Pillar Two GloBE Model Rules (Dec 2021) + GloBE Commentary (Mar 2022) + Administrative Guidance (2023-2024) + OECD/G20 Inclusive Framework Side-by-Side Package (approved/declassified 5 January 2026) Ch5 SbS Safe Harbour", "note": "SBIE payroll rate defaults to the OECD transitional table for fy when not supplied; the tangible-assets SBIE rate is held at the published steady-state 5% regardless of fy, matching the source tools. Jurisdiction-level qdmtt_rate/qdmtt_enacted are caller-supplied, not vendored. The SbS Safe Harbour (us_exempt, keeping the legacy field name) requires all three of a declared Central Record listing (central_record_sbs), a declared Filing CE election (sbs_election), and a fiscal year on or after 2026 -- it is never inferred from parent_hq alone, and when it applies the Top-up Tax for that jurisdiction is deemed zero for both the IIR and the UTPR, not routed between them." }, "compliance_flags": [ "GLOBE_ZERO_INCOME_JURISDICTION:JP", "GLOBE_TOPUP_DUE" ], "golden_hash": "5d44c3ae716a0039993701c3cd6559282d773c681f6a5f5600a670df1710ee9b" } ] }