{"id":3323,"date":"2024-09-06T11:14:46","date_gmt":"2024-09-06T17:14:46","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3323"},"modified":"2025-10-12T20:50:43","modified_gmt":"2025-10-13T02:50:43","slug":"nif-c-1-efectivo-y-equivalentes-de-efectivo","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/","title":{"rendered":"NIF C-1 Cash and cash equivalents"},"content":{"rendered":"

NIF C-1 (Financial Information Standard) refers to Cash and Cash Equivalents<\/strong>Its main objective is to establish the specific rules for the accounting recognition of these elements in the financial statements of an entity.<\/p>\n\n\n\n

Key aspects of NIF C-1:<\/strong><\/p>\n\n\n\n

    \n
  1. Definition of cash<\/strong>: Includes both cash in hand and immediately available bank deposits.<\/li>\n\n\n\n
  2. Cash equivalents<\/strong>: These are short-term investments, highly liquid, easily convertible into cash and subject to an insignificant risk of changes in value.<\/li>\n\n\n\n
  3. Recognition and valuation<\/strong>Cash and cash equivalents are recognized at nominal value, except in cases where it is necessary to recognize some exchange rate fluctuation or adjustment to fair value.<\/li>\n\n\n\n
  4. Presentation in financial statements<\/strong>: On the balance sheet, cash and cash equivalents are shown as the first item in current assets.<\/li>\n\n\n\n
  5. Revelation<\/strong>: The standard requires that important details about restrictions on the use of cash and cash equivalents, if any, be disclosed in notes to the financial statements.<\/li>\n<\/ol>\n\n\n\n

    NIF C-1 is essential to ensure that information on an entity's liquid resources is clear, accurate and comparable between different periods or entities.<\/p>\n\n\n\n

    Examples of assets that do not meet the C-1 criteria<\/p>\n\n\n\n

      \n
    1. Cryptocurrencies<\/strong>: <\/a>Las criptomonedas no se consideran efectivo ni equivalentes de efectivo bajo la NIF C-1. Esto se debe a su alta volatilidad y la falta de respaldo oficial por parte de una entidad gubernamental. No cumplen con los requisitos de ser un instrumento f\u00e1cilmente convertible a efectivo con un riesgo insignificante de cambio en su valor.<\/li>\n\n\n\n
    2. Long-term investments<\/strong>: Investments in financial instruments or securities that are not short-term and are not easily convertible into cash (for example, stocks or bonds with long maturities) are not cash equivalents.<\/li>\n\n\n\n
    3. Restricted deposits<\/strong>:Funds in bank accounts that have significant restrictions on their use, such as escrow or collateral, are not considered cash or cash equivalents.<\/li>\n\n\n\n
    4. Derivative financial assets<\/strong>: Investments in derivative instruments, such as options or futures, are not cash equivalents, as their value depends on price fluctuations and they entail significant risk.<\/li>\n\n\n\n
    5. Precious metals<\/strong>: Investments in gold, silver or other precious metals are not considered cash or cash equivalents, as they do not meet the immediate liquidity criteria and may have significant fluctuations in value.<\/li>\n<\/ol>\n\n\n\n

      In summary, NIF C-1 focuses on liquid, stable and short-term instruments, excluding those that imply greater risk or volatility.<\/p>\n\n\n\n

      Case study<\/p>\n\n\n\n

      The company ABC SA de CV<\/strong> presents its financial statement at the end of 2024 and needs to classify its assets according to NIF C-1. The company has the following financial resources:<\/p>\n\n\n\n

        \n
      1. Money in petty cash<\/strong>: $10,000 MXN.<\/li>\n\n\n\n
      2. Bank account<\/strong>: $500,000 MXN in an unrestricted checking account.<\/li>\n\n\n\n
      3. 30-day certificates of deposit<\/strong>: $200,000 MXN, available to be converted to cash at any time.<\/li>\n\n\n\n
      4. Investing in cryptocurrencies (Bitcoin)<\/strong>: $150,000 MXN.<\/li>\n\n\n\n
      5. Security deposit for a lease agreement<\/strong>: $50,000 MXN.<\/li>\n\n\n\n
      6. Shares of a public company<\/strong>: $300,000 MXN.<\/li>\n\n\n\n
      7. Gold bars<\/strong>: $100,000 MXN.<\/li>\n\n\n\n
      8. Government bonds with a 3-year maturity<\/strong>: $400,000 MXN.<\/li>\n<\/ol>\n\n\n\n

        Classification according to NIF C-1:<\/strong><\/p>\n\n\n\n

          \n
        1. Cash and cash equivalents<\/strong>:\n
            \n
          • Money in petty cash<\/strong>: $10,000 MXN. (Cash).<\/li>\n\n\n\n
          • Bank account<\/strong>: $500,000 MXN. (Cash).<\/li>\n\n\n\n
          • 30-day certificates of deposit<\/strong>: $200,000 MXN. (Cash equivalents, since they are short-term, liquid and with insignificant risk of change in value).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

            Total cash and cash equivalents: $710,000 MXN<\/strong>.<\/p>\n\n\n\n

              \n
            1. Not considered cash or cash equivalents under NIF C-1<\/strong>:\n
                \n
              • Cryptocurrency Investment<\/strong> (Bitcoin): $150,000 MXN. (Cryptocurrencies are not considered cash or cash equivalents due to their volatility and lack of backing by an official entity).<\/li>\n\n\n\n
              • Security deposit<\/strong>: $50,000 MXN. (It is not liquid and is not available for immediate use).<\/li>\n\n\n\n
              • Shares of a public company<\/strong>: $300,000 MXN. (Shares are not easily convertible to cash without risk of significant fluctuations in value.)<\/li>\n\n\n\n
              • Gold bars<\/strong>: $100,000 MXN. (Precious metals do not meet the characteristic of high liquidity and low risk).<\/li>\n\n\n\n
              • Government bonds with a 3-year maturity<\/strong>: $400,000 MXN. (As it is a long-term investment, it is not considered a cash equivalent).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

                Conclusion:<\/strong><\/p>\n\n\n\n

                When applying NIF C-1, ABC SA de CV<\/strong> must recognize $710,000 MXN as cash and cash equivalents on its balance sheet. Other financial assets (cryptocurrencies, collateral deposits, shares, gold and long-term bonds) are not included in this item and must be classified according to other accounting standards, since they do not meet the liquidity and low risk criteria established by NIF C-1.<\/p>\n<\/span>","protected":false},"excerpt":{"rendered":"

                La NIF C-1 (Norma de Informaci\u00f3n Financiera) se refiere a Efectivo y Equivalentes de Efectivo. Su objetivo principal es establecer las normas particulares para el reconocimiento contable de estos elementos en los estados financieros de una entidad. Aspectos clave de la NIF C-1: La NIF C-1 es fundamental para asegurar que la informaci\u00f3n sobre los […]<\/p>\n","protected":false},"author":5,"featured_media":3324,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad"],"yoast_head":"\nNIF C-1 Efectivo y equivalentes de efectivo - TAX ID<\/title>\n<meta name=\"description\" content=\"Conoce como aplica la NIF C-1 Efectivo y equivalentes de efectivo con un caso pr\u00e1ctico sencillo y bien explicado.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxid.mx\/english\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NIF C-1 Efectivo y equivalentes de efectivo - TAX ID\" \/>\n<meta property=\"og:description\" content=\"Conoce como aplica la NIF C-1 Efectivo y equivalentes de efectivo con un caso pr\u00e1ctico sencillo y bien explicado.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxid.mx\/english\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/\" \/>\n<meta property=\"og:site_name\" content=\"TAX ID\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-06T17:14:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-13T02:50:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/09\/c-1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"311\" \/>\n\t<meta property=\"og:image:height\" content=\"162\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Hector Galicia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Hector Galicia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/\"},\"author\":{\"name\":\"Hector Galicia\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/#\\\/schema\\\/person\\\/d796450ab786b849a1900b58ccbabf89\"},\"headline\":\"NIF C-1 Efectivo y equivalentes de efectivo\",\"datePublished\":\"2024-09-06T17:14:46+00:00\",\"dateModified\":\"2025-10-13T02:50:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/\"},\"wordCount\":797,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxid.mx\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/c-1.jpeg\",\"articleSection\":[\"Contabilidad\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/\",\"url\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/\",\"name\":\"NIF C-1 Efectivo y equivalentes de efectivo - TAX ID\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxid.mx\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/c-1.jpeg\",\"datePublished\":\"2024-09-06T17:14:46+00:00\",\"dateModified\":\"2025-10-13T02:50:43+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/#\\\/schema\\\/person\\\/d796450ab786b849a1900b58ccbabf89\"},\"description\":\"Conoce como aplica la NIF C-1 Efectivo y equivalentes de efectivo con un caso pr\u00e1ctico sencillo y bien explicado.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/#primaryimage\",\"url\":\"https:\\\/\\\/taxid.mx\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/c-1.jpeg\",\"contentUrl\":\"https:\\\/\\\/taxid.mx\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/c-1.jpeg\",\"width\":311,\"height\":162},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/nif-c-1-efectivo-y-equivalentes-de-efectivo\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/taxid.mx\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"NIF C-1 Efectivo y equivalentes de efectivo\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/#website\",\"url\":\"https:\\\/\\\/taxid.mx\\\/\",\"name\":\"TAX ID\",\"description\":\"Despacho de contadores en M\u00e9xico\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/taxid.mx\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/taxid.mx\\\/#\\\/schema\\\/person\\\/d796450ab786b849a1900b58ccbabf89\",\"name\":\"Hector Galicia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g\",\"caption\":\"Hector Galicia\"},\"url\":\"https:\\\/\\\/taxid.mx\\\/english\\\/author\\\/infotaxid-mx\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"NIF C-1 Cash and cash equivalents - TAX ID","description":"Learn how NIF C-1 Cash and Cash Equivalents applies with a simple and well-explained case study.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxid.mx\/english\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/","og_locale":"en_US","og_type":"article","og_title":"NIF C-1 Efectivo y equivalentes de efectivo - TAX ID","og_description":"Conoce como aplica la NIF C-1 Efectivo y equivalentes de efectivo con un caso pr\u00e1ctico sencillo y bien explicado.","og_url":"https:\/\/taxid.mx\/english\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/","og_site_name":"TAX ID","article_published_time":"2024-09-06T17:14:46+00:00","article_modified_time":"2025-10-13T02:50:43+00:00","og_image":[{"width":311,"height":162,"url":"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/09\/c-1.jpeg","type":"image\/jpeg"}],"author":"Hector Galicia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Hector Galicia","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/#article","isPartOf":{"@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/"},"author":{"name":"Hector Galicia","@id":"https:\/\/taxid.mx\/#\/schema\/person\/d796450ab786b849a1900b58ccbabf89"},"headline":"NIF C-1 Efectivo y equivalentes de efectivo","datePublished":"2024-09-06T17:14:46+00:00","dateModified":"2025-10-13T02:50:43+00:00","mainEntityOfPage":{"@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/"},"wordCount":797,"commentCount":0,"image":{"@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/#primaryimage"},"thumbnailUrl":"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/09\/c-1.jpeg","articleSection":["Contabilidad"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/","url":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/","name":"NIF C-1 Cash and cash equivalents - TAX ID","isPartOf":{"@id":"https:\/\/taxid.mx\/#website"},"primaryImageOfPage":{"@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/#primaryimage"},"image":{"@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/#primaryimage"},"thumbnailUrl":"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/09\/c-1.jpeg","datePublished":"2024-09-06T17:14:46+00:00","dateModified":"2025-10-13T02:50:43+00:00","author":{"@id":"https:\/\/taxid.mx\/#\/schema\/person\/d796450ab786b849a1900b58ccbabf89"},"description":"Learn how NIF C-1 Cash and Cash Equivalents applies with a simple and well-explained case study.","breadcrumb":{"@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/#primaryimage","url":"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/09\/c-1.jpeg","contentUrl":"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/09\/c-1.jpeg","width":311,"height":162},{"@type":"BreadcrumbList","@id":"https:\/\/taxid.mx\/nif-c-1-efectivo-y-equivalentes-de-efectivo\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/taxid.mx\/"},{"@type":"ListItem","position":2,"name":"NIF C-1 Efectivo y equivalentes de efectivo"}]},{"@type":"WebSite","@id":"https:\/\/taxid.mx\/#website","url":"https:\/\/taxid.mx\/","name":"TAX-ID","description":"Accounting firm in Mexico","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxid.mx\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/taxid.mx\/#\/schema\/person\/d796450ab786b849a1900b58ccbabf89","name":"Hector Galicia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7343b501d54a5a4e6f34132d309eb21414053d284025ec42a6db1868889aef03?s=96&d=mm&r=g","caption":"Hector Galicia"},"url":"https:\/\/taxid.mx\/english\/author\/infotaxid-mx\/"}]}},"_links":{"self":[{"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/posts\/3323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/comments?post=3323"}],"version-history":[{"count":1,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/posts\/3323\/revisions"}],"predecessor-version":[{"id":6401,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/posts\/3323\/revisions\/6401"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/media\/3324"}],"wp:attachment":[{"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/media?parent=3323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/categories?post=3323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxid.mx\/english\/wp-json\/wp\/v2\/tags?post=3323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}