{"id":12673,"date":"2022-09-30T06:00:57","date_gmt":"2022-09-30T04:00:57","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ake-su-opravne-polozky-k-pohladavkam\/"},"modified":"2023-07-20T11:11:12","modified_gmt":"2023-07-20T09:11:12","slug":"ake-su-opravne-polozky-k-pohladavkam","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ake-su-opravne-polozky-k-pohladavkam\/","title":{"rendered":"Ak\u00e9 s\u00fa opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam"},"content":{"rendered":"<p>Pojem opravn\u00e9 polo\u017eky je mnoh\u00fdm \u00fa\u010dtovn\u00edkom zn\u00e1my dlh\u00e9 roky. Ke\u010f sa povie opravn\u00ed polo\u017eka bez bli\u017e\u0161ej \u0161pecifik\u00e1cie, nie je hne\u010f zrejm\u00e9, o\u00a0ak\u00fa opravn\u00fa polo\u017eku ide. Ak m\u00e1me by\u0165 presnej\u0161\u00ed, mus\u00edme \u0161pecifikova\u0165, o\u00a0ak\u00fd druh opravnej polo\u017eky ide. Z\u00e1kladn\u00fdm parametrom je ur\u010denie, \u010di ide o\u00a0opravn\u00fa polo\u017eku u\u00a0poh\u013eadu \u00fa\u010dtovn\u00fdch predpisov alebo z\u00a0poh\u013eadu da\u0148ov\u00e9ho. Da\u0148ov\u00fd poh\u013ead znamen\u00e1 postup a\u00a0uznanie opravnej polo\u017eky (\u010falej \u201eOP\u201c) do da\u0148ov\u00fdch n\u00e1kladov pod\u013ea z\u00e1kona \u010d. 509\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov.<\/p>\n<h2>\u00da\u010dtovn\u00e9 opravn\u00e9 polo\u017eky<\/h2>\n<p>Jednou z\u00a0hlavn\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1sad je z\u00e1sada opatrnosti pri oce\u0148ovan\u00ed majetku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/kategorie-uctovnych-jednotiek-zistite-kam-patrite\/\">\u00fa\u010dtovnej jednotky<\/a>. Z\u00e1sada opatrnosti spo\u010d\u00edva v\u00a0tom, \u017ee vy \u00fa\u010dtovn\u00e1 jednotka mala do ocenenie akt\u00edv zahrn\u00fa\u0165 riziko znehodnotenia svojho majetku. V\u00a0princ\u00edpe ide o\u00a0to, aby ocenenie majetku pokia\u013e mo\u017eno \u010do najviac verne zobrazovalo jeho skuto\u010dn\u00fa hodnotu.<\/p>\n<p>\u00da\u010dtovn\u00e1 jednotka mus\u00ed v\u00a0r\u00e1mci inventariz\u00e1cie vyhodnoti\u0165 a\u00a0vytipova\u0165 ur\u010dit\u00e9 rizik\u00e1 a\u00a0tieto rizik\u00e1 mus\u00ed premietnu\u0165 do ocenenia majetku. Je d\u00f4le\u017eit\u00e9 upozorni\u0165, \u017ee v\u00a0pr\u00edpade opravn\u00fdch polo\u017eiek mus\u00ed \u00eds\u0165 o\u00a0do\u010dasn\u00e9 zn\u00ed\u017eenie hodnoty majetku, nie o\u00a0trval\u00e9 znehodnotenie.<\/p>\n<p>Opravn\u00e9 polo\u017eky m\u00f4\u017eu by\u0165 vytv\u00e1ran\u00e9 vo svojej podstate ku v\u0161etk\u00fdm akt\u00edvam. My v\u0161ak zostaneme pri opravn\u00fdch polo\u017ek\u00e1ch k\u00a0poh\u013ead\u00e1vkam. Princ\u00edp \u00fa\u010dtovania si uk\u00e1\u017eeme na pr\u00edklade.<\/p>\n<h3>Pr\u00edklad<\/h3>\n<p>\u00da\u010dtovn\u00e1 jednotka eviduje poh\u013ead\u00e1vku z\u00a0obchodn\u00e9ho vz\u0165ahu vo v\u00fd\u0161ke 4000 \u20ac. Poh\u013ead\u00e1vka je dlh\u0161ie ne\u017e 180 dn\u00ed po splatnosti a tak bolo rozhodnut\u00e9 o vytvoren\u00ed \u00fa\u010dtovnej opravnej polo\u017eky vo v\u00fd\u0161ke 20 %. Po vytvoren\u00ed \u00fa\u010dtovnej opravnej polo\u017eky do\u0161lo k\u00a0\u00fahrade celej poh\u013ead\u00e1vky dl\u017en\u00edkom.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Vystavenie fakt\u00fary za slu\u017eby<\/td>\n<td>4\u00a0000 \u20ac<\/td>\n<td>\u00fa\u010dtovanie 311<\/td>\n<td>602<\/td>\n<\/tr>\n<tr>\n<td>Tvorba \u00fa\u010dtovnej opravnej polo\u017eky<\/td>\n<td>\u00a0\u00a0 800 \u20ac<\/td>\n<td>\u00fa\u010dtovanie 547<\/td>\n<td>391<\/td>\n<\/tr>\n<tr>\n<td>\u00dahrada fakt\u00fary dl\u017en\u00edkom<\/td>\n<td>4\u00a0000 \u20ac<\/td>\n<td>\u00fa\u010dtovanie 221<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td>Rozpustenie (zru\u0161enie) \u00fa\u010dtovej opravnej polo\u017eky<\/td>\n<td>\u00a0\u00a0 800 \u20ac<\/td>\n<td>\u00fa\u010dtovanie 391<\/td>\n<td>547<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pre spresnenie uv\u00e1dzame, \u017ee \u00fa\u010det 547 nie je da\u0148ovo \u00fa\u010dinn\u00fd, resp. je potrebn\u00e9 vies\u0165 analytiku na da\u0148ov\u00fa opravn\u00fa polo\u017eku.<\/p>\n<h2>Da\u0148ov\u00e9 opravn\u00e9 polo\u017eky<\/h2>\n<p>Na rozdiel od \u00fa\u010dtovn\u00fdch opravn\u00fdch polo\u017eiek, kde sme nedefinovali poh\u013ead\u00e1vky, ku ktor\u00fdm s\u00fa vytv\u00e1ran\u00e9 \u00fa\u010dtovn\u00e9 opravn\u00e9 polo\u017eky, tak pri tvorbe opravn\u00fdch polo\u017eiek da\u0148ov\u00fdch mus\u00edme re\u0161pektova\u0165 konkr\u00e9tne ur\u010den\u00e9 vlastnosti poh\u013ead\u00e1vok, ktor\u00fa ur\u010duje z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov.<\/p>\n<p>Pod\u013ea<strong> \u00a7 20 ods.14 z\u00e1kona o dani z pr\u00edjmov <\/strong>OP k nepreml\u010dan\u00fdm poh\u013ead\u00e1vkam ocenen\u00fdch v <strong>menovitej hodnote<\/strong>, ktor\u00e9 vznikli <strong>od 1. 1. 2004, bola zahrnut\u00e1 do zdanite\u013en\u00fdch pr\u00edjmov, s\u00fa rizikov\u00e9,\u00a0\u00a0zahrnut\u00e9 do zdanite\u013en\u00fdch pr\u00edjmov <\/strong>a od ich splatnosti uplynie doba dlh\u0161ia ako<\/p>\n<ul>\n<li>360 dn\u00ed, \u00a0je da\u0148ov\u00fdm v\u00fddavkom OP vo v\u00fd\u0161ke 20 % menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva<\/li>\n<li>720 dn\u00ed, je da\u0148ov\u00fdm v\u00fddavkom OP vo v\u00fd\u0161ke 50 % menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva<\/li>\n<li>1 080 dn\u00ed, je da\u0148ov\u00fdm v\u00fddavkom OP vo v\u00fd\u0161ke 100 % menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva.<\/li>\n<\/ul>\n<p>Uveden\u00e9 sa <strong>nevz\u0165ahuje na OP nadobudnut\u00e9 post\u00fapen\u00edm a na OP k poh\u013ead\u00e1vkam, ktor\u00e9 mo\u017eno vz\u00e1jomne zapo\u010d\u00edta\u0165 so splatn\u00fdmi z\u00e1v\u00e4zkami vo\u010di dl\u017en\u00edkovi<\/strong><\/p>\n<p><strong>Od 1.1.2018 na z\u00e1klade zmeny v\u00a0 \u00a720 ods. 22\u00a0si da\u0148ovn\u00edk\u00a0 m\u00f4\u017ee \u00a0vybra\u0165 pre \u00fa\u010dely uznania OP k pr\u00edslu\u0161enstvu\u00a0 poh\u013ead\u00e1vky za da\u0148ov\u00fd v\u00fddavok z 2 alternat\u00edv:<\/strong><\/p>\n<ul>\n<li>ak od splatnosti poh\u013ead\u00e1vky uplynula doba dlh\u0161ia ako 1080 dn\u00ed<\/li>\n<li>ak\u00a0 od splatnosti pr\u00edslu\u0161enstva uplynula doba dlh\u0161ia ako 1080 dn\u00ed<\/li>\n<\/ul>\n<p><strong>Od 1.1.2020 plat\u00ed, \u017ee a poh\u013ead\u00e1vka na \u00fa\u010dely \u00a0z\u00e1kona o dani z pr\u00edjmov\u00a0 pova\u017euje k posledn\u00e9mu d\u0148u zda\u0148ovacieho obdobia za nepreml\u010dan\u00fa, ak v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed bola aspo\u0148 jeden kalend\u00e1rny de\u0148 nepreml\u010dan\u00e1<\/strong><\/p>\n<h3>Pr\u00edklad<\/h3>\n<p><em>Spolo\u010dnos\u0165 eviduje poh\u013ead\u00e1vku vo\u010di dl\u017en\u00edkovu v menovitej hodnote 10 000 \u20ac splatn\u00fa 12.8.2019, ku ktorej v \u00fa\u010dtovn\u00edctve vytvorila k 31.12.2022\u00a0 OP vo v\u00fd\u0161ke 100 %. Mo\u017eno tvorbu OP pova\u017eova\u0165 za da\u0148ov\u00fd v\u00fddavok?<\/em><\/p>\n<p><em>V tomto pr\u00edpade je da\u0148ov\u00fdm v\u00fddavkom OP k poh\u013ead\u00e1vke v menovitej hodnote v celej v\u00fd\u0161ke 100 %, preto\u017ee je viac ako 1 080 dn\u00ed po splatnosti. Tvorba OP k poh\u013ead\u00e1vkam sa \u00fa\u010dtuje \u00fa\u010dtovn\u00fdm z\u00e1pisom 547\/391, z\u00fa\u010dtovanie &#8211; vyradenie\u00a0 OP 391\/311, \u010diasto\u010dn\u00fd z\u00e1nik 391\/547. <\/em><\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\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,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12673\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12673\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Opravn\u00e9 polo\u017eky vo\u010di dl\u017en\u00edkom v\u00a0konkurze a\u00a0re\u0161trukturaliz\u00e1cii<\/h2>\n<p>Da\u0148ov\u00fdm v\u00fddavkom je aj tvorba OP k poh\u013ead\u00e1vkam\u00a0\u00a0vo\u010di dl\u017en\u00edkovi v konkurze a re\u0161trukturaliz\u00e1cii (od 1.1.2015) prihl\u00e1sen\u00e1 v lehote pod\u013ea z\u00e1kona o konkurze a re\u0161trukturaliz\u00e1cii u da\u0148ovn\u00edkov \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva <strong>najviac do v\u00fd\u0161ky<\/strong> menovitej hodnoty poh\u013ead\u00e1vky alebo uhradenej obstar\u00e1vacej ceny poh\u013ead\u00e1vky vr\u00e1tane pr\u00edslu\u0161enstva, ak bolo zahrnut\u00e9 do z\u00e1kladu dane.<\/p>\n<p>Od 1.1.2018 je da\u0148ov\u00fdm\u00a0v\u00fddavkom\u00a0\u00a0aj\u00a0 OP\u00a0k poh\u013ead\u00e1vkam vo\u010di dl\u017en\u00edkom, <strong>ktor\u00fdm bol s\u00fadom ur\u010den\u00fd spl\u00e1tkov\u00fd kalend\u00e1r\u00a0 <\/strong>v tom zda\u0148ovacom obdob\u00ed, v ktorom bol zverejnen\u00fd n\u00e1vrh spl\u00e1tkov\u00e9ho kalend\u00e1ra v Obchodnom vestn\u00edku.<\/p>\n<h2>Odpor\u00fa\u010danie na z\u00e1ver<\/h2>\n<p>Da\u0148ovn\u00edk \u00a0\u2013 \u00fa\u010dtovn\u00e1 jednotka \u2013 by rozhodne mal d\u00f4sledne rozli\u0161ova\u0165 medzi \u00fa\u010dtovnou a da\u0148ovou opravnou polo\u017ekou. Ako \u00a0sme vy\u0161\u0161ie uviedli, ide o\u00a0odli\u0161n\u00e9 pr\u00e1vne kateg\u00f3rie.<\/p>\n<p>Zatia\u013e \u010do \u00fa\u010dtovn\u00e1 OP je tvoren\u00e1 a rozpusten\u00e1 iba v\u00a0medziach v\u0161eobecn\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1sad a t\u00fdm je jej tvorba ovplyvnen\u00e1 subjekt\u00edvnym uhlom poh\u013eadu samotnej \u00fa\u010dtovnej jednotky, pri da\u0148ovej OP s\u00fa pravidl\u00e1 striktne dan\u00e9 z\u00e1konom o\u00a0dani z\u00a0pr\u00edjmov.<\/p>\n<p>Pokia\u013e da\u0148ov\u00fd subjekt nerozl\u00ed\u0161i rozdiel medzi \u00fa\u010dtovnou a da\u0148ovou OP, nespr\u00e1vne vy\u010d\u00edsli z\u00e1klad dane z pr\u00edjmov, \u010do m\u00e1 vplyv na v\u00fd\u0161ku vypo\u010d\u00edtanej dane.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pojem opravn\u00e9 polo\u017eky je mnoh\u00fdm \u00fa\u010dtovn\u00edkom zn\u00e1my dlh\u00e9 roky. Ke\u010f sa povie opravn\u00ed polo\u017eka bez bli\u017e\u0161ej \u0161pecifik\u00e1cie, nie je hne\u010f zrejm\u00e9, o\u00a0ak\u00fa opravn\u00fa polo\u017eku ide. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12674,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[459,457,357],"class_list":["post-12673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-opravne-polozky","tag-pohladavky","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12673","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12673"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12673\/revisions"}],"predecessor-version":[{"id":13864,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12673\/revisions\/13864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12674"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}