{"id":13260,"date":"2025-03-12T13:59:59","date_gmt":"2025-03-12T12:59:59","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13260"},"modified":"2025-03-12T14:00:01","modified_gmt":"2025-03-12T13:00:01","slug":"co-jsou-opravne-polozky-a-jak-na-jejich-uctovani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-jsou-opravne-polozky-a-jak-na-jejich-uctovani\/","title":{"rendered":"Co jsou opravn\u00e9 polo\u017eky a jak na jejich \u00fa\u010dtov\u00e1n\u00ed?"},"content":{"rendered":"<p>\u00da\u010detn\u00ed z\u00e1sady toti\u017e \u0159\u00edkaj\u00ed, \u017ee \u00fa\u010detnictv\u00ed m\u00e1 <strong>v\u011brn\u011b a poctiv\u011b zobrazovat \u00fa\u010detn\u00ed informace<\/strong>. Jen\u017ee pokud v n\u011bm m\u00e1te u\u017e dva roky pohled\u00e1vku za 100 tis\u00edc K\u010d, informace jsou zkreslen\u00e9, proto\u017ee \u0161ance na jej\u00ed splacen\u00ed je relativn\u011b n\u00edzk\u00e1. Aby \u00fa\u010detnictv\u00ed i v takov\u00e9 situaci pod\u00e1valo spr\u00e1vn\u00e9 informace, vytvo\u0159\u00edte opravnou polo\u017eku.<\/p>\n<h2>Co jsou opravn\u00e9 polo\u017eky?<\/h2>\n<p>Pomoc\u00ed opravn\u00e9 polo\u017eky se v \u00fa\u010detnictv\u00ed vyjad\u0159uje <strong>do\u010dasn\u00e9 sn\u00ed\u017een\u00ed hodnoty<\/strong> aktiva, ke kter\u00e9mu je tvo\u0159ena. T\u00edmto aktivem mohou b\u00fdt pohled\u00e1vky, majetek \u010di z\u00e1soby.<\/p>\n<p>Pokud je<strong> hodnota sn\u00ed\u017eena trvale<\/strong>, netvo\u0159\u00edte opravnou polo\u017eku, ale ud\u011bl\u00e1te <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-se-vyznat-v-odpisech-majetku-a-odpisovych-skupinach\/\">odpis<\/a>.<\/p>\n<p>Kdy\u017e nap\u0159\u00edklad m\u00e1te opravnou polo\u017eku k pohled\u00e1vce, kter\u00e1 je u\u017e proml\u010den\u00e1, <strong>opravnou polo\u017eku rozpust\u00edte<\/strong> a pohled\u00e1vku odep\u00ed\u0161ete. Jestli\u017ee naopak danou pohled\u00e1vku klient uhrad\u00ed, opravnou polo\u017eku zru\u0161\u00edte.<\/p>\n<p>Pro po\u0159\u00e1dek dopln\u00edme, \u017ee opravn\u00e1 polo\u017eka <strong>nem\u016f\u017ee vyjad\u0159ovat do\u010dasn\u00e9 zv\u00fd\u0161en\u00ed hodnoty<\/strong> aktiva.<\/p>\n<h2>Kdy se tvo\u0159\u00ed opravn\u00e9 polo\u017eky?<\/h2>\n<p>Opravnou polo\u017eku tvo\u0159\u00edte<strong> p\u0159i sn\u00ed\u017een\u00ed hodnoty aktiva<\/strong>. To obvykle zjist\u00edte p\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-inventarizaci-a-uctovani-inventarizacnich-rozdilu\/\">inventarizaci<\/a>.<\/p>\n<p>Opravn\u00e9 polo\u017eky m\u016f\u017eete tvo\u0159it <strong>jak v pr\u016fb\u011bhu roku, tak k rozvahov\u00e9mu dni<\/strong>.<\/p>\n<h3>P\u0159\u00edklad \u2013 opravn\u00e9 polo\u017eky k z\u00e1sob\u00e1m<\/h3>\n<p>Tvo\u0159\u00edte je nap\u0159\u00edklad v t\u011bchto situac\u00edch:<\/p>\n<ul>\n<li>Kdy\u017e neodhadnete situaci a po\u0159\u00edd\u00edte zbo\u017e\u00ed, kter\u00e9 skoro nikdo nekupuje \u2013 hodnota <strong>\u0161patn\u011b prodejn\u00fdch z\u00e1sob<\/strong> je ni\u017e\u0161\u00ed ne\u017e hodnota zbo\u017e\u00ed, kter\u00e9 se prod\u00e1v\u00e1 dob\u0159e.<\/li>\n<li>Kdy\u017e m\u00e1te na sklad\u011b <strong>zastaral\u00e9 v\u00fdrobky<\/strong>.<\/li>\n<li>Kdy\u017e m\u00e1te na sklad\u011b <strong>sezonn\u00ed zbo\u017e\u00ed<\/strong>, nap\u0159\u00edklad rukavice a \u010depice \u2013 na ja\u0159e a v l\u00e9t\u011b ho u\u017e neprod\u00e1te za plnou cenu a budete ho muset zlevnit. (Pokud si z\u00e1soby ponech\u00e1te do dal\u0161\u00ed sezony, kdy op\u011bt prod\u00e1v\u00e1te za plnou cenu, opravn\u00e9 polo\u017eky rozpust\u00edte).<\/li>\n<\/ul>\n<figure id=\"attachment_13264\" aria-describedby=\"caption-attachment-13264\" style=\"width: 1024px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13264\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/co-jsou-opravne-polozky-a-jak-na-jejich-uctovani-2-1024x684.jpg\" alt=\"Pokud je u\u017e po sezon\u011b, m\u016f\u017eete vytvo\u0159it opravn\u00e9 polo\u017eky na sezonn\u00ed zbo\u017e\u00ed.\" width=\"1024\" height=\"684\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/co-jsou-opravne-polozky-a-jak-na-jejich-uctovani-2-1024x684.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/co-jsou-opravne-polozky-a-jak-na-jejich-uctovani-2-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/co-jsou-opravne-polozky-a-jak-na-jejich-uctovani-2-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/co-jsou-opravne-polozky-a-jak-na-jejich-uctovani-2-768x513.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/co-jsou-opravne-polozky-a-jak-na-jejich-uctovani-2-1536x1026.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/co-jsou-opravne-polozky-a-jak-na-jejich-uctovani-2.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-13264\" class=\"wp-caption-text\">Pokud je u\u017e po sezon\u011b, m\u016f\u017eete vytvo\u0159it opravn\u00e9 polo\u017eky na sezonn\u00ed zbo\u017e\u00ed.<\/figcaption><\/figure>\n<h2>Nej\u010dast\u011bj\u0161\u00ed opravn\u00e9 polo\u017eky<\/h2>\n<p>Opravn\u00e9 polo\u017eky se tvo\u0159\u00ed k:<\/p>\n<ul>\n<li>dlouhodob\u00e9mu majetku,<\/li>\n<li>z\u00e1sob\u00e1m<\/li>\n<li>nebo pohled\u00e1vk\u00e1m.<\/li>\n<\/ul>\n<h2>Jak se opravn\u00e9 polo\u017eky \u00fa\u010dtuj\u00ed<\/h2>\n<p><strong>Tvorba<\/strong> opravn\u00fdch polo\u017eek se \u00fa\u010dtuje <strong>na \u00fa\u010dty: 559 \/ 391<\/strong>.<\/p>\n<p><strong>Zru\u0161en\u00ed<\/strong> opravn\u00fdch polo\u017eek se \u00fa\u010dtuje <strong>na \u00fa\u010dty: 391 \/ 559<\/strong>.<\/p>\n<p>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed opravn\u00e9 polo\u017eky k pohled\u00e1vce:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><\/td>\n<td>\n<p style=\"text-align: center\">\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center\">MD<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center\">D<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>Vystaven\u00ed faktury za slu\u017eby<\/td>\n<td>100 000 K\u010d<\/td>\n<td>311<\/td>\n<td>602<\/td>\n<\/tr>\n<tr>\n<td>Tvorba \u00fa\u010detn\u00ed opravn\u00e9 polo\u017eky<\/td>\n<td>20 000 K\u010d<\/td>\n<td>559<\/td>\n<td>391<\/td>\n<\/tr>\n<tr>\n<td>\u00dahrada faktury dlu\u017en\u00edkem<\/td>\n<td>100 000 K\u010d<\/td>\n<td>221<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td>Rozpu\u0161t\u011bn\u00ed (zru\u0161en\u00ed) \u00fa\u010detn\u00ed opravn\u00e9 polo\u017eky<\/td>\n<td>20 000 K\u010d<\/td>\n<td>391<\/td>\n<td>559<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00da\u010det 559 nen\u00ed da\u0148ov\u011b \u00fa\u010dinn\u00fd.<\/p>\n<p>Pod\u00edvejte se na dal\u0161\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/uctovani-pohledavek-postoupeni-zapocet-odpisy-a-dalsi-vybrane-problemy\/\">p\u0159\u00edklady \u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek k pohled\u00e1vk\u00e1m<\/a>, v\u010detn\u011b pohled\u00e1vek v ciz\u00ed m\u011bn\u011b.<\/p>\n<p><strong>Da\u0148ov\u011b \u00fa\u010dinn\u00e9<\/strong> opravn\u00e9 polo\u017eky se \u00fa\u010dtuj\u00ed <strong>na jin\u00e9 \u00fa\u010dty<\/strong>.<\/p>\n<ul>\n<li>Tvorba da\u0148ov\u00fdch opravn\u00fdch polo\u017eek se \u00fa\u010dtuje na \u00fa\u010dty: 558 \/ 391.<\/li>\n<li>Zru\u0161en\u00ed da\u0148ov\u00fdch opravn\u00fdch polo\u017eek se \u00fa\u010dtuje na \u00fa\u010dty: 391 \/ 558.<\/li>\n<\/ul>\n<p><strong>TIP:<\/strong> K \u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek a dal\u0161\u00edm \u00fa\u010detn\u00edm operac\u00edm pot\u0159ebujete \u00fa\u010detn\u00ed software. <strong>Vyzkou\u0161ejte Money S3<\/strong> \u2013 st\u00e1hn\u011bte si <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">bezplatnou verzi tohoto \u00fa\u010detn\u00edho programu<\/a>. Krom\u011b \u00fa\u010detnictv\u00ed v n\u011bm zvl\u00e1dnete i p\u0159\u00edpravu podklad\u016f k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed, tvorbu mezd, skladovou evidenci, veden\u00ed knihy j\u00edzd a \u0159adu dal\u0161\u00edch \u00fakon\u016f.<\/p>\n<h2>\u00da\u010detn\u00ed opravn\u00e9 polo\u017eky vs. da\u0148ov\u00e9 opravn\u00e9 polo\u017eky<\/h2>\n<p>\u00da\u010delem<strong> \u00fa\u010detn\u00edch opravn\u00fdch polo\u017eek<\/strong> je dodr\u017een\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zasady-vedeni-ucetnictvi-a-jak-na-to-v-ucetnim-programu\/\">\u00fa\u010detn\u00ed z\u00e1sady<\/a> opatrnosti, tj. \u00fa\u010detnictv\u00ed v\u011brn\u011b zobrazuje skute\u010dnou hodnotu aktiv. \u00da\u010detn\u00ed opravn\u00e9 polo\u017eky se \u0159\u00edd\u00ed \u00fa\u010detn\u00edmi p\u0159edpisy.<\/p>\n<p><strong>Da\u0148ov\u00e9 opravn\u00e9 polo\u017eky <\/strong>se \u0159\u00edd\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zakon-o-danich-z-prijmu-co-obsahuje-a-jak-s-nim-pracovat\/\">z\u00e1konem o dani z p\u0159\u00edjm\u016f<\/a>, respektive ten v t\u00e9to problematice odkazuje na z\u00e1kon o rezerv\u00e1ch. Da\u0148ov\u00e9 opravn\u00e9 polo\u017eky, na rozd\u00edl od \u00fa\u010detn\u00edch opravn\u00fdch polo\u017eek, sni\u017euj\u00ed z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f.<\/p>\n<h3>Da\u0148ov\u00e9 opravn\u00e9 polo\u017eky k pohled\u00e1vk\u00e1m<\/h3>\n<p>Da\u0148ov\u00e9 opravn\u00e9 polo\u017eky lze tvo\u0159it pouze k pohled\u00e1vk\u00e1m, o kter\u00fdch bylo<strong> \u00fa\u010dtov\u00e1no do zdaniteln\u00fdch v\u00fdnos\u016f<\/strong>.<\/p>\n<p><strong>Nelze tvo\u0159it da\u0148ovou opravnou polo\u017eku<\/strong> k pohled\u00e1vk\u00e1m vznikl\u00fdch z titulu:<\/p>\n<ul>\n<li>cenn\u00fdch pap\u00edr\u016f,<\/li>\n<li>\u00fav\u011bru,<\/li>\n<li>z\u00e1p\u016fj\u010dky,<\/li>\n<li>ru\u010den\u00ed,<\/li>\n<li>z\u00e1loh,<\/li>\n<li>pln\u011bn\u00ed ve prosp\u011bch vlastn\u00edho kapit\u00e1lu,<\/li>\n<li>smluvn\u00edch sankc\u00ed.<\/li>\n<\/ul>\n<p>Aby byla da\u0148ov\u00e1 opravn\u00e1 polo\u017eka da\u0148ov\u011b uznateln\u00e1, <strong>mus\u00edte ji za\u00fa\u010dtovat<\/strong> (viz v\u00fd\u0161e).<\/p>\n<p>V tomto \u010dl\u00e1nku se dozv\u00edte v\u00edce o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jake-jsou-aktualni-opravne-polozky-k-pohledavkam-v-roce-2021\/\">\u00fa\u010detn\u00edch a da\u0148ov\u00fdch opravn\u00fdch polo\u017ek\u00e1ch<\/a>.<\/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                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<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\/13260\">\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>Jak se po\u010d\u00edtaj\u00ed da\u0148ov\u00e9 opravn\u00e9 polo\u017eky<\/h2>\n<p>Co se t\u00fdk\u00e1 pohled\u00e1vek, da\u0148ovou opravnou polo\u017eku vytvo\u0159\u00edte pouze<strong> k t\u011bm neproml\u010den\u00fdm<\/strong>. Obecn\u00e1 proml\u010dec\u00ed lh\u016fta je t\u0159i roky, ale n\u011bkdy m\u016f\u017ee b\u00fdt zkr\u00e1cena nebo prodlou\u017eena.<\/p>\n<h3>Opravn\u00e1 polo\u017eka k pohled\u00e1vce dlu\u017en\u00edka v insolvenci<\/h3>\n<p>Pokud soud rozhodl o \u00fapadku dlu\u017en\u00edka, mus\u00edte v lh\u016ft\u011b stanoven\u00e9 soudem p\u0159ihl\u00e1sit svoji pohled\u00e1vku do insolven\u010dn\u00edho \u0159\u00edzen\u00ed. Pot\u00e9 m\u016f\u017eete vytvo\u0159it opravnou polo\u017eku <strong>a\u017e do v\u00fd\u0161e jej\u00ed rozvahov\u00e9 hodnoty<\/strong>.<\/p>\n<p>Opravnou polo\u017eku <strong>nem\u016f\u017eete vytvo\u0159it<\/strong> k:<\/p>\n<ul>\n<li>pohled\u00e1vce za spojenou osobou (osoby, kter\u00e9 k sob\u011b maj\u00ed ur\u010dit\u00fd vztah, na z\u00e1klad\u011b kter\u00e9ho se k sob\u011b chovaj\u00ed jinak ne\u017e osoby na sob\u011b nez\u00e1visl\u00e9)<\/li>\n<li>a k proml\u010den\u00e9 pohled\u00e1vce.<\/li>\n<\/ul>\n<h3>Opravn\u00e1 polo\u017eka k pohled\u00e1vce do 30 tis\u00edc K\u010d<\/h3>\n<p>Da\u0148ovou opravnou polo\u017eku vytvo\u0159\u00edte <strong>a\u017e do v\u00fd\u0161e 100 % <\/strong>rozvahov\u00e9 hodnoty pohled\u00e1vky za podm\u00ednek:<\/p>\n<ul>\n<li>nejedn\u00e1 se o pohled\u00e1vku za spojenou osobou,<\/li>\n<li>od konce doby splatnosti uplynulo nejm\u00e9n\u011b 12 m\u011bs\u00edc\u016f,<\/li>\n<li>a z\u00e1rove\u0148 celkov\u00e1 suma pohled\u00e1vek za t\u00edmto dlu\u017en\u00edkem nep\u0159es\u00e1hla 30 tis\u00edc K\u010d za obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n<h3>Opravn\u00e1 polo\u017eka k pohled\u00e1vce po splatnosti<\/h3>\n<p>V tomto p\u0159\u00edpad\u011b z\u00e1le\u017e\u00ed na tom, jak dlouho je pohled\u00e1vka po splatnosti.<\/p>\n<ul>\n<li>Je po splatnosti <strong>v\u00edce ne\u017e 18 m\u011bs\u00edc\u016f<\/strong> \u2013 m\u016f\u017eete vytvo\u0159it opravnou polo\u017eku <strong>do 50 %<\/strong> rozvahov\u00e9 v\u00fd\u0161e pohled\u00e1vky.<\/li>\n<li>Je po splatnosti <strong>v\u00edce ne\u017e 30 m\u011bs\u00edc\u016f<\/strong> \u2013 m\u016f\u017eete vytvo\u0159it opravnou polo\u017eku <strong>do 100 %<\/strong> rozvahov\u00e9 v\u00fd\u0161e pohled\u00e1vky.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010detn\u00ed z\u00e1sady toti\u017e \u0159\u00edkaj\u00ed, \u017ee \u00fa\u010detnictv\u00ed m\u00e1 v\u011brn\u011b a poctiv\u011b zobrazovat \u00fa\u010detn\u00ed informace. Jen\u017ee pokud v n\u011bm m\u00e1te u\u017e dva roky pohled\u00e1vku za 100 tis\u00edc &#8230;<\/p>\n","protected":false},"author":34,"featured_media":13263,"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":[64,91,99],"class_list":["post-13260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-dan-z-prijmu","tag-danovy-vydaj","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13260","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\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=13260"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13260\/revisions"}],"predecessor-version":[{"id":14232,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13260\/revisions\/14232"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13263"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}