{"id":10369,"date":"2023-03-31T07:00:00","date_gmt":"2023-03-31T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10369"},"modified":"2024-09-18T18:01:17","modified_gmt":"2024-09-18T16:01:17","slug":"vernostni-programy-a-jejich-zachyceni-v-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/vernostni-programy-a-jejich-zachyceni-v-ucetnictvi\/","title":{"rendered":"V\u011brnostn\u00ed programy a jejich zachycen\u00ed v \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<h2>Co je to z\u00e1kaznick\u00fd v\u011brnostn\u00ed program?<\/h2>\n<p>Je to vlastn\u011b marketingov\u00e1 taktika, prost\u0159ednictv\u00edm n\u00ed\u017e motivujeme na\u0161e z\u00e1kazn\u00edky, aby nakupovali v\u00fdrobky od na\u0161\u00ed spole\u010dnosti. Proto jim nab\u00edz\u00edme ur\u010dit\u00e9 v\u00fdhody a odm\u011bny, kter\u00e9 z\u00e1vis\u00ed na hodnot\u011b a \u010detnosti nakoupen\u00fdch v\u00fdrobk\u016f. Podstatou v\u011brnostn\u00edho programu je tedy uskute\u010dn\u011bn\u00ed alespo\u0148 prvn\u00edho n\u00e1kupu z\u00e1kazn\u00edkem. Ka\u017ed\u00fd v\u011brnost\u00ed program p\u0159izn\u00e1v\u00e1 z\u00e1kazn\u00edkovi n\u00e1rok na ur\u010ditou v\u00fdhodu nebo odm\u011bnu a to bu\u010f formou v\u011brnostn\u00edch kredit\u016f nebo r\u016fzn\u00fdch slevov\u00fdch kupon\u016f. V\u011bt\u0161inou jsou tyto v\u011brnostn\u00ed programy \u010dasov\u011b ohrani\u010deny a po ukon\u010den\u00ed \u201emarketingov\u00e9 akce\u201c je vyhodnocov\u00e1n jejich ekonomick\u00fd efekt.<\/p>\n<p>Ka\u017ed\u00fd v\u011brnostn\u00ed z\u00e1kaznick\u00fd program m\u00e1 jasn\u011b vymezen\u00e9 podm\u00ednky pro z\u00edsk\u00e1n\u00ed odm\u011bn nebo v\u00fdhod. Tyto podm\u00ednky umo\u017e\u0148uj\u00ed spole\u010dnosti odhadnout hodnotu odm\u011bn, kter\u00e9 budou v budoucnu poskytnuty z\u00e1kazn\u00edk\u016fm.&nbsp; V\u011brnostn\u00ed program m\u016f\u017ee m\u00edt v\u00fdznamn\u00fd ekonomick\u00fd dopad na spole\u010dnost. Vede k v\u011brnosti z\u00e1kazn\u00edk\u016f a zv\u00fd\u0161en\u00ed hodnoty opakovan\u00fdch n\u00e1kup\u016f.<\/p>\n<h2>Jak spr\u00e1vn\u011b zachytit v&nbsp;\u00fa\u010detnictv\u00ed transakce souvisej\u00edc\u00ed se z\u00e1kaznick\u00fdm v\u011brnostn\u00edm programem?<\/h2>\n<p>Proto\u017ee v&nbsp;\u010desk\u00fdch \u00fa\u010detn\u00edch standardech nen\u00ed jednozna\u010dn\u011b stanoven postup, jak transakce t\u00fdkaj\u00edc\u00ed se &nbsp;v\u011brnostn\u00edho programu zachytit v&nbsp;\u00fa\u010detnictv\u00ed, vydala 19.6.2020 N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada Interpretaci I-41 Z\u00e1kaznick\u00e9 v\u011brnostn\u00ed programy, ve kter\u00e9 definovala metodiku spr\u00e1vn\u00e9ho zachycen\u00ed z\u00e1kaznick\u00fdch v\u011brnostn\u00edch programech v&nbsp;\u00fa\u010detnictv\u00ed.<\/p>\n<p>V&nbsp;interpretaci I-41 jsou pops\u00e1ny t\u0159i mo\u017en\u00e9 varianty \u00fa\u010dtov\u00e1n\u00ed v\u011brnostn\u00edch program\u016f a u ka\u017ed\u00e9ho z&nbsp;nich je uvedeno stanovisko N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady. Je to obecn\u00fd n\u00e1zor N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady, kter\u00fd nen\u00ed pr\u00e1vn\u011b z\u00e1vazn\u00fd, ale slou\u017e\u00ed \u00fa\u010detn\u00edm jednotk\u00e1m jako metodick\u00fd zdroj informac\u00ed.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10369\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10369\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Mo\u017enosti zachycen\u00ed \u00fa\u010detn\u00edch transakc\u00ed z\u00e1kaznick\u00fdch v\u011brnostn\u00edch program\u016f<\/h2>\n<ul>\n<li><strong>Pr\u016fb\u011b\u017en\u00e9 \u00fa\u010dtov\u00e1n\u00ed<\/strong> \u2013 p\u0159i pou\u017eit\u00ed tohoto zp\u016fsobu \u00fa\u010dtov\u00e1n\u00ed je dopad ze z\u00e1kaznick\u00e9ho v\u011brnostn\u00edho programu prom\u00edtnut do v\u00fdsledovky a\u017e ve chv\u00edli poskytnut\u00ed odm\u011bny z\u00e1kazn\u00edkovi. Pokud si z\u00e1kazn\u00edk vyzvedne odm\u011bnu v&nbsp;jin\u00e9m \u00fa\u010detn\u00edm obdob\u00ed ne\u017e kdy vzniknul na ni n\u00e1rok, je poru\u0161ena z\u00e1sada v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti n\u00e1klad\u016f a v\u00fdnos\u016f. Dle Interpretace I41 <strong>nelze tento zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed akceptovat<\/strong>, proto\u017ee p\u0159i tomto zp\u016fsobu \u00fa\u010dtov\u00e1n\u00ed nen\u00ed sledov\u00e1na v\u011bcn\u00e1 a \u010dasov\u00e1 souvislost &nbsp;v\u00fdnos\u016f a n\u00e1klad\u016f.<\/li>\n<li><strong>N\u00e1kladov\u00e9 \u00fa\u010dtov\u00e1n\u00ed<\/strong> \u2013 v&nbsp;okam\u017eiku prodeje v\u00fdrobku nebo zbo\u017e\u00ed, kter\u00e9 zakl\u00e1d\u00e1 \u00fa\u010dast v&nbsp;z\u00e1kaznick\u00e9m v\u011brnostn\u00edm programu vytv\u00e1\u0159\u00ed \u00fa\u010detn\u00ed jednotka rezervu na o\u010dek\u00e1van\u00e9 n\u00e1klady na spln\u011bn\u00ed budouc\u00edch z\u00e1vazk\u016f z&nbsp;titulu v\u011brnostn\u00edho programu. Tzn. \u00fa\u010detn\u00ed jednotka vy\u010d\u00edsl\u00ed budouc\u00ed n\u00e1roky na odm\u011bny a za\u00fa\u010dtuje \u00fa\u010detn\u00ed rezervu. Ve chv\u00edli, kdy z\u00e1kazn\u00edk uplatn\u00ed n\u00e1rok na odm\u011bnu, \u00fa\u010detn\u00ed jednotka rezervu rozpou\u0161t\u00ed. Tento zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed je v&nbsp;\u010desk\u00fdch podm\u00ednk\u00e1ch nej\u010dast\u011bji pou\u017e\u00edvan\u00fd a dle Interpretace I-41 je pova\u017eov\u00e1n v&nbsp;\u010desk\u00e9m \u00fa\u010detnictv\u00ed za <strong>akceptovateln\u00fd<\/strong>.<\/li>\n<li><strong>V\u00fdnosov\u00e9 \u00fa\u010dtov\u00e1n\u00ed<\/strong> \u2013 je zalo\u017eeno na ekonomick\u00e9 podstat\u011b v\u011brnostn\u00edho programu. Vych\u00e1z\u00ed z&nbsp;p\u0159\u00edstupu Mezin\u00e1rodn\u00edch \u00fa\u010detn\u00edch standard\u016f IFRS. \u00da\u010detn\u00ed jednotka v&nbsp;okam\u017eiku prodeje rozd\u011bl\u00ed v\u00fdnosy na \u010d\u00e1st, kter\u00e1 odpov\u00edd\u00e1 re\u00e1ln\u00e9 tr\u017eb\u011b z&nbsp;prodeje v\u00fdrobku nebo zbo\u017e\u00ed a na \u010d\u00e1st p\u0159ipadaj\u00edc\u00ed na odm\u011bny v\u011brnostn\u00edmu programu. \u00da\u010detn\u00ed jednotka p\u0159edpokl\u00e1d\u00e1, \u017ee v\u0161echny odm\u011bny vypl\u00fdvaj\u00edc\u00ed z&nbsp;v\u011brnostn\u00edho programu budou z\u00e1kazn\u00edkem uplatn\u011bny. Ocen\u00ed je re\u00e1lnou hodnotou, tj. \u010d\u00e1stkou, za kterou by v\u011brnostn\u00ed kredity mohly b\u00fdt prod\u00e1ny odd\u011blen\u011b. Nen\u00ed-li re\u00e1ln\u00e1 hodnota p\u0159\u00edmo zjistiteln\u00e1, m\u016f\u017ee ji odhadnout. O \u010d\u00e1st tr\u017eby, kter\u00e1 souvis\u00ed s v\u011brnostn\u00edm programem sn\u00ed\u017e\u00ed v\u00fdnosy a za\u00fa\u010dtuje na \u00fa\u010det \u010dasov\u00e9ho rozli\u0161en\u00ed formou dohadn\u00e9 polo\u017eky. Pro \u010dasov\u00e9 rozli\u0161en\u00ed v\u00fdnos\u016f pou\u017eije \u00fa\u010detn\u00ed jednotka syntetick\u00fd \u00fa\u010det 384 \u2013 V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed. V\u00fdnosy souvisej\u00edc\u00ed s&nbsp;v\u011brnostn\u00edm programem budou spole\u010dn\u011b se souvisej\u00edc\u00edmi&nbsp;n\u00e1klady do prom\u00edtnuty v\u00fdsledovky a\u017e ve chv\u00edli, kdy z\u00e1kazn\u00edk skute\u010dn\u011b obdr\u017e\u00ed odm\u011bnu. Tento zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed je v&nbsp;souladu s&nbsp;\u010deskou \u00fa\u010detn\u00ed legislativou a spl\u0148uje podm\u00ednky v\u011bcn\u00e9 a \u010dasov\u00e9 souvislost n\u00e1klad\u016f a v\u00fdnos\u016f. Tento zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed je Interpretac\u00ed I-41 N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady <strong>doporu\u010dov\u00e1n.<\/strong><\/li>\n<\/ul>\n<p>C\u00edlem je, aby v\u00fdnos z&nbsp;v\u011brnostn\u00edch program\u016f byl vyk\u00e1z\u00e1n ve v\u00fdsledovce v&nbsp;\u00fa\u010detn\u00edm obdob\u00ed, kdy \u00fa\u010detn\u00ed jednotka spln\u00ed sv\u00e9 z\u00e1vazky a dod\u00e1 odm\u011bny z\u00e1kazn\u00edk\u016fm z&nbsp;titulu vyu\u017eit\u00fdch v\u011brnostn\u00edch program\u016f.<\/p>\n<p>\u00da\u010detn\u00ed jednotka v\u011bt\u0161inou provozuje v\u011brnostn\u00ed program ve vlastn\u00ed re\u017eii. N\u011bkdy je v\u0161ak poskytov\u00e1n\u00ed odm\u011bn z&nbsp;v\u011brnostn\u00edho programu realizov\u00e1no t\u0159et\u00ed stranou. I tento zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed v\u011brnostn\u00edch odm\u011bn popisuje Interpretace I-41. V&nbsp;tomto p\u0159\u00edpad\u011b vyk\u00e1\u017ee \u00fa\u010detn\u00ed jednotka v\u00fdnos z&nbsp;v\u011brnostn\u00edch program\u016f v&nbsp;\u010dist\u00e9 hodnot\u011b tj. ve v\u00fd\u0161i rozd\u00edlu mezi tr\u017ebou p\u0159i\u0159azenou v\u011brnostn\u00edm kredit\u016fm a hodnot\u011b z\u00e1vazku v\u016f\u010di t\u0159et\u00ed stran\u011b za poskytnut\u00ed odm\u011bn.<\/p>\n<p>Pokud je z&nbsp;v\u011brnostn\u00edch program\u016f o\u010dek\u00e1v\u00e1na ztr\u00e1ta, je tato dle Interpretace I-41 vyk\u00e1z\u00e1na okam\u017eit\u011b ve v\u00fdsledku hospoda\u0159en\u00ed.<\/p>\n<p><strong>Shrnut\u00ed:<\/strong><\/p>\n<p>V\u00fdnosov\u00e9 \u0159e\u0161en\u00ed je v&nbsp;souladu s \u00a7 3, odst. 1 z\u00e1kona \u010d. 563\/1991 Sb. o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, spl\u0148uje podm\u00ednku v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti n\u00e1klad\u016f a v\u00fdnos\u016f t\u00edm, \u017ee odkl\u00e1d\u00e1 za\u00fa\u010dtov\u00e1n\u00ed v\u00fdnos\u016f vztahuj\u00edc\u00ed se k&nbsp;v\u011brnostn\u00edmu programu do obdob\u00ed, kdy dojde ke skute\u010dn\u00e9 realizaci v\u00fdnos\u016f. Z\u00e1rove\u0148 spl\u0148uje i z\u00e1sadu opatrnosti dle \u00a7 25 odst. 3. z\u00e1kona \u010d. 563\/1991 Sb. o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, kdy \u201e<em>\u00da\u010detn\u00ed jednotky p\u0159i oce\u0148ov\u00e1n\u00ed ke konci rozvahov\u00e9ho dne zahrnuj\u00ed jen zisky, kter\u00e9 byly k&nbsp;rozvahov\u00e9mu dni dosa\u017eeny\u2026.\u201c.<\/em> P\u0159i pou\u017eit\u00ed v\u00fdnosov\u00e9ho \u00fa\u010dtov\u00e1n\u00ed doch\u00e1z\u00ed k&nbsp;spr\u00e1vn\u00e9mu \u010dasov\u00e9mu vyk\u00e1z\u00e1n\u00ed v\u00fdnos\u016f. Porovn\u00e1n\u00edm n\u00e1kladov\u00e9ho a v\u00fdnosov\u00e9ho \u0159e\u0161en\u00ed z\u00e1kaznick\u00e9ho v\u011brnostn\u00edho programu doch\u00e1z\u00edme k&nbsp;z\u00e1v\u011bru, \u017ee u n\u00e1kladov\u00e9ho \u00fa\u010dtov\u00e1n\u00ed tvorba a \u010derp\u00e1n\u00ed rezervy ovliv\u0148uje pouze \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed, nikoli z\u00e1klad dan\u011b z&nbsp;p\u0159\u00edjmu. V\u00fdnosov\u00fd zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed ovlivn\u00ed \u00fa\u010detn\u00ed hospod\u00e1\u0159sk\u00fd v\u00fdsledek a ve stejn\u00e9 v\u00fd\u0161i vstupuje i do z\u00e1kladu dan\u011b z&nbsp;p\u0159\u00edjmu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je to z\u00e1kaznick\u00fd v\u011brnostn\u00ed program? Je to vlastn\u011b marketingov\u00e1 taktika, prost\u0159ednictv\u00edm n\u00ed\u017e motivujeme na\u0161e z\u00e1kazn\u00edky, aby nakupovali v\u00fdrobky od na\u0161\u00ed spole\u010dnosti. Proto jim nab\u00edz\u00edme &#8230;<\/p>\n","protected":false},"author":28,"featured_media":10370,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[113,400,129,99,362,332],"class_list":["post-10369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetni-obdobi","tag-ucetni-pojmy","tag-ucetni-zaverka","tag-ucetnictvi","tag-uctovani-zuctovacich-vztahu","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10369"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10369\/revisions"}],"predecessor-version":[{"id":10372,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10369\/revisions\/10372"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10370"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}