{"id":220,"date":"2022-03-13T13:06:08","date_gmt":"2022-03-13T10:06:08","guid":{"rendered":"http:\/\/www.vespafiz.com\/?p=220"},"modified":"2022-03-13T13:22:33","modified_gmt":"2022-03-13T10:22:33","slug":"nakit-akimlarinin-hesaplanmasi","status":"publish","type":"post","link":"http:\/\/www.vespafiz.com\/index.php\/2022\/03\/13\/nakit-akimlarinin-hesaplanmasi\/","title":{"rendered":"NAK\u0130T AKIMLARININ HESAPLANMASI"},"content":{"rendered":"\n<p><a href=\"http:\/\/www.vespafiz.com\/index.php\/2022\/03\/13\/yatirim-tutari-ve-nakit-akimlarinin-ongorulmesi\/\" data-type=\"URL\" data-id=\"http:\/\/www.vespafiz.com\/index.php\/2022\/03\/13\/yatirim-tutari-ve-nakit-akimlarinin-ongorulmesi\/\">&lt;&lt;&lt; \u00d6NCEK\u0130 SAYFA<\/a><\/p>\n\n\n\n<p><a>Nakit ak<\/a>\u0131mlar\u0131n\u0131n hesaplanmas\u0131nda;<\/p>\n\n\n\n<p><a>-Yat<\/a>\u0131r\u0131m\u0131n K\u00e2rl\u0131l\u0131\u011f\u0131 Yakla\u015f\u0131m\u0131<\/p>\n\n\n\n<p><a>-Pazar Pay<\/a>\u0131-K\u00e2r Marj\u0131 Yakla\u015f\u0131m\u0131<\/p>\n\n\n\n<p><a>-Kurulu (tam) kapasitedeki gelir ve giderlere y<\/a>\u0131llar itibar\u0131 ile kapasite <a>kullan<\/a>\u0131m oranlar\u0131n\u0131n (KKO) uygulanmas\u0131, <a>gibi y\u00f6ntemler uygulanabilir.<\/a><\/p>\n\n\n\n<p>Bu e\u011fitimde s\u00f6zkonusu y\u00f6ntemler i\u00e7inde en sa\u011fl\u0131kl\u0131 oldu\u011fu d\u00fc\u015f\u00fcn\u00fclen tam kapasitedeki gelir ve giderlere y\u0131llar itibar\u0131 ile kapasite kullan\u0131m oranlar\u0131n\u0131n uygulanmas\u0131 y\u00f6ntemi a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><a>Proforma nakit ak<\/a>\u0131m, proforma gelir-gider ve maliyet tablolar\u0131n\u0131n hesaplanabilmesi i\u00e7in tam kapasitede; gelir, gider, i\u015fletme sermayesi ihtiyac\u0131 tablolar\u0131na, ekonomik ve teknik kapasite kullan\u0131m oranlar\u0131na ve haz\u0131rlayaca\u011f\u0131m\u0131z amortisman ve anapara faiz \u00f6demeleri tablolar\u0131na ihtiyac\u0131m\u0131z vard\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a><a>&nbsp;<\/a><\/h4>\n\n\n\n<h4 class=\"wp-block-heading\">Amortisman Hesab\u0131<\/h4>\n\n\n\n<p>\u0130lgili tesisin amortismana tabi varl\u0131klar\u0131n\u0131n gerekli amortisman oranlar\u0131 ile ili\u015fkilendirilip tesisin ileriye y\u00f6nelik ay\u0131raca\u011f\u0131 amortismanlar\u0131n g\u00f6sterildi\u011fi tablodur.<\/p>\n\n\n\n<p>Genelde amortisman, sabit varl\u0131klar\u0131n fiziksel ve teknolojik nedenle u\u011frad\u0131klar\u0131 de\u011fer kay\u0131plar\u0131d\u0131r. Finansal anlamda; sabit varl\u0131klara yat\u0131r\u0131lm\u0131\u015f olan sermayenin geri d\u00f6nmesi i\u015flemidir. Ekonomik anlamda, kapasitenin s\u00fcreklili\u011fini sa\u011flama i\u015flemidir. Teknik a\u00e7\u0131dan ise, sabit yat\u0131r\u0131m unsurlar\u0131n\u0131n u\u011frayaca\u011f\u0131 de\u011fer kay\u0131plar\u0131n\u0131n zaman i\u00e7inde telafi edilmesi i\u00e7in kaynak ay\u0131rma i\u015flemidir.<\/p>\n\n\n\n<p>Yat\u0131r\u0131m unsurlar\u0131n\u0131n y\u0131pranmas\u0131 olarak k\u0131saca isimlendirilecek olan bu kar\u015f\u0131l\u0131k maliyetlere eklenir. Amortisman maliyeti, finansal analizde yat\u0131r\u0131m\u0131n k\u00e2rl\u0131l\u0131\u011f\u0131n\u0131 de\u011fil \u00f6denecek vergi miktar\u0131n\u0131 etkileyen bir unsurdur. Zira ayr\u0131lacak olan bu kar\u015f\u0131l\u0131k di\u011fer yat\u0131r\u0131m maliyetleri gibi \u015firketin kasas\u0131ndan nakit olarak \u00e7\u0131kan bir para de\u011fildir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a><a>&nbsp;<\/a><\/h4>\n\n\n\n<h4 class=\"wp-block-heading\">Y\u0131llar \u0130tibar\u0131 ile Anapara ve Faiz \u00d6demesi Tablosu<\/h4>\n\n\n\n<p>Yabanc\u0131 finansman kaynaklar\u0131 i\u00e7in \u00f6denmesi gereken anapara ve faiz \u00f6demelerinin g\u00f6sterildi\u011fi tablodur.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a><a>&nbsp;<\/a><\/h4>\n\n\n\n<h4 class=\"wp-block-heading\">Maliyet Tablosu<\/h4>\n\n\n\n<p>Sat\u0131lan mal maliyetinin hesapland\u0131\u011f\u0131 tablodur. Bu tablodaki de\u011ferlerin nas\u0131l hesapland\u0131\u011f\u0131 a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>a. Toplam \u00dcretim\/i<\/strong><strong>\u015f<\/strong><strong>letme<\/strong><strong> Giderleri: <\/strong>Tam kapasitede y\u0131ll\u0131k i\u015fletme giderleri tablosunda g\u00f6r\u00fclen toplam \u00fcretim giderleri sabit ve de\u011fi\u015fken olarak ayr\u0131l\u0131r.&nbsp; De\u011fi\u015fken k\u0131sm\u0131 KKO&#8217;lar\u0131 ile \u00e7arp\u0131l\u0131r. Bulunan de\u011fer sabit giderlerle toplanarak toplam \u00fcretim gideri bulunur. Bu i\u015flem y\u0131llar itibariyle ayr\u0131 ayr\u0131 yap\u0131l\u0131r.<\/p>\n\n\n\n<p><strong>b. Amortismanlar: <\/strong>Daha \u00f6nce haz\u0131rlanm\u0131\u015f olan amortisman hesab\u0131 tablosundan al\u0131narak y\u0131llar itibariyle yerle\u015ftirilir.<\/p>\n\n\n\n<p><strong>c. Toplam S<\/strong><strong>\u0131<\/strong><strong>nai Maliyet: <\/strong>Y\u0131llar itibariyle toplam \u00fcretim giderleri ile amortismanlar\u0131n toplam s\u0131nai maliyeti verir.<\/p>\n\n\n\n<p><strong>d. Sat<\/strong><strong>\u0131\u015f<\/strong><strong> Giderleri: <\/strong>Toplam i\u015fletme giderleri tablosundaki sat\u0131\u015f giderlerinin de\u011fi\u015fken k\u0131sm\u0131 y\u0131llar itibariyle KKO&#8217;lar\u0131 ile \u00e7arp\u0131l\u0131r, bulunan de\u011ferlerin sabit sat\u0131\u015f giderleri ile toplam\u0131 sat\u0131\u015f gelirlerini verir.<\/p>\n\n\n\n<p><strong>e. Finansman Giderleri: <\/strong>\u00d6ng\u00f6r\u00fclen kredilerin ve mevcut kredilerin finansman giderleri y\u0131llar itibariyle anapara ve faiz \u00f6demeleri tablosundan al\u0131n\u0131r.<\/p>\n\n\n\n<p><strong>f. Sat<\/strong><strong>\u0131<\/strong><strong>lan Mal<\/strong><strong>\u0131<\/strong><strong>n Maliyeti: <\/strong>Buraya kadar olan kalemlerin toplam\u0131 sat\u0131lan mal maliyetini verir.<\/p>\n\n\n\n<p><a><strong>Proforma Gelir-Gider Tablosu<\/strong><\/a><strong><\/strong><\/p>\n\n\n\n<p>Proforma gelir-gider tablosu, y\u0131llar itibariyle i\u015fletme faaliyetleri sonucu elde edilen k\u00e2r\u0131n hesapland\u0131\u011f\u0131 ve k\u00e2r\u0131n da\u011f\u0131t\u0131m\u0131n\u0131n g\u00f6sterildi\u011fi tablodur.<\/p>\n\n\n\n<p><strong>a. <\/strong><strong>\u0130\u015f<\/strong><strong>letme Gelirleri: <\/strong>Tam kapasitede i\u015fletme gelirleri tablosunda belirlenen sat\u0131\u015f tutarlar\u0131 kapasite kullan\u0131m oran\u0131 ile \u00e7arp\u0131larak bulunur.<\/p>\n\n\n\n<p><strong>b- Sat<\/strong><strong>\u0131<\/strong><strong>lan Mal<\/strong><strong>\u0131<\/strong><strong>n Maliyeti: <\/strong>Maliyet tablosundan aynen al\u0131narak y\u0131llar itibariyle yerle\u015ftirilir.<\/p>\n\n\n\n<p><strong>c- Kanuni K\u00e2r-Zarar: <\/strong>\u0130\u015fletme gelirlerinden, sat\u0131lan mal\u0131n maliyeti d\u00fc\u015f\u00fclerek bulunur.<\/p>\n\n\n\n<p><strong>d-Zarar Mahsubu: <\/strong>Y\u0131llar itibariyle zarar ortaya \u00e7\u0131kmas\u0131 halinde veya \u00f6nceden mahsup edilememi\u015f zararlar\u0131n bulunmas\u0131 durumunda, \u015firketin k\u00e2ra ge\u00e7ti\u011fi y\u0131ldan itibaren \u00f6ncellikle ge\u00e7mi\u015f y\u0131l zararlar\u0131 mahsup edilir. Ancak en fazla 5 y\u0131l \u00f6ncesine ait zararlar mahsup edilebilece\u011fi i\u00e7in zarar mahsubu yaparken bu husus dikkate al\u0131nmal\u0131d\u0131r.<\/p>\n\n\n\n<p><strong>e- Kurumlar Vergisi Matrah<\/strong><strong>\u0131<\/strong><strong>: <\/strong>Y\u0131llar itibariyle kanuni k\u00e2rdan zarar mahsubu ve yat\u0131r\u0131m indirimi d\u00fc\u015f\u00fclerek bulunur.<\/p>\n\n\n\n<p><strong>f- Kurumlar Vergisi: <\/strong>2021 y\u0131l\u0131 ve ileriki y\u0131llar\u0131 i\u00e7in kurumlar vergisi oran\u0131 % 25 olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p><strong>g. D\u00f6nem K\u00e2r (Zarar<\/strong><strong>\u0131<\/strong><strong>): <\/strong>Kanuni k\u00e2rdan kurumlar vergisi ve fonlar ile gelir vergisi stopaj\u0131n\u0131n \u00e7\u0131kar\u0131lmas\u0131 d\u00f6nem k\u00e2r\u0131n\u0131 verir. Zarar s\u00f6z konusu olmas\u0131 halinde kurumlar vergisi ve gelir vergisi stopaj\u0131 hesaplanamayaca\u011f\u0131 i\u00e7in zarar rakam\u0131 yaz\u0131l\u0131r.<\/p>\n\n\n\n<p><strong>h. Kanuni Yedek Ak\u00e7e: <\/strong>Y\u0131llar itibariyle kanuni k\u00e2r&#8217;dan zarar mahsubu d\u00fc\u015f\u00fcld\u00fckten sonra bulunan tutar \u00fczerinden %5 oran\u0131ndan 1. tertip kanuni yedek ak\u00e7e ayr\u0131l\u0131r. Bu i\u015fleme \u00f6denmi\u015f sermayenin %20&#8217;sine ula\u015f\u0131ncaya kadar devam edilir. \u00d6denmi\u015f sermayenin %20&#8217;sine ula\u015f\u0131ld\u0131ktan sonra yedek ak\u00e7e ay\u0131rma zorunlulu\u011fu yoktur. \u015eirket isterse \u0130htiyari olarak yedek ak\u00e7e ay\u0131rabilir.<\/p>\n\n\n\n<p><strong>i<\/strong><strong>.Temett\u00fc: <\/strong>D\u00f6nem k\u00e2r\u0131ndan kanuni y\u00fck\u00fcml\u00fcl\u00fckler d\u00fc\u015f\u00fcld\u00fckten sonra kalan k\u00e2r ortaklara da\u011f\u0131t\u0131labilir k\u00e2rd\u0131r. Bu k\u00e2r\u0131n ortaklara ne oranda da\u011f\u0131t\u0131laca\u011f\u0131 ana s\u00f6zle\u015fme h\u00fck\u00fcmlerine g\u00f6re belirlenir. Ana s\u00f6zle\u015fmede h\u00fck\u00fcm bulunmamas\u0131 haline genel kurulda al\u0131nacak karara g\u00f6re da\u011f\u0131t\u0131l\u0131r.<\/p>\n\n\n\n<p>Sermaye Piyasas\u0131 Kanunu&#8217;na tabi olan \u015firketler SPK Kanununa g\u00f6re, TTK\u2019na (T\u00fcrk Ticaret Kanununa) tabii \u015eirketlerde ise TTK\u2019ya G\u00f6re temett\u00fc da\u011f\u0131t\u0131rlar.<\/p>\n\n\n\n<p><strong>j. Memur ve <\/strong><strong>\u0130\u015f<\/strong><strong>\u00e7<\/strong><strong>ilere K<\/strong><strong>\u00e2<\/strong><strong>r Pay<\/strong><strong>\u0131<\/strong><strong>: <\/strong>De\u011ferlendirilen \u015firketin ana s\u00f6zle\u015fmesinde memur ve i\u015f\u00e7ilere k\u00e2r pay\u0131 da\u011f\u0131t\u0131laca\u011f\u0131na ili\u015fkin h\u00fck\u00fcm bulunmas\u0131 veya b\u00f6yle bir uygulaman\u0131n yerle\u015fmi\u015f olmas\u0131 durumunda memur ve i\u015f\u00e7ilere da\u011f\u0131t\u0131lacak k\u00e2r pay\u0131 hesaplan\u0131r.<\/p>\n\n\n\n<p><strong>11. Kullan<\/strong><strong>\u0131<\/strong><strong>labilir K<\/strong><strong>\u00e2<\/strong><strong>r: <\/strong>D\u00f6nem net k\u00e2r\u0131ndan kanuni yedek ak\u00e7e, 1 temett\u00fc, varsa memur ve i\u015f\u00e7ilere da\u011f\u0131t\u0131lacak k\u00e2r pay\u0131 \u00e7\u0131kar\u0131ld\u0131ktan sonra kullan\u0131labilir k\u00e2r bulunmaktad\u0131r. TTK h\u00fck\u00fcmlerine g\u00f6re ayr\u0131lacak 2. tertip kanuni yedek ak\u00e7e ve varsa esas s\u00f6zle\u015fme h\u00fck\u00fcmlerine g\u00f6re ayr\u0131lmas\u0131 gereken yedek ak\u00e7eler kullan\u0131labilir k\u00e2r i\u00e7inde yer al\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a><a>&nbsp;<\/a><\/h4>\n\n\n\n<h4 class=\"wp-block-heading\">Proforma Nakit Ak\u0131m Tablosu<\/h4>\n\n\n\n<p>Proforma nakit ak\u0131m tablosu, \u015firketin y\u0131llar itibariyle nakit giri\u015f ve \u00e7\u0131k\u0131\u015flar\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131 tablodur.<\/p>\n\n\n\n<p>A- Nakit Giri\u015fleri:<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tam kapasitede i\u015fletme gelirleri tablosunda belirlenen sat\u0131\u015f tutarlar\u0131n\u0131n kapasite kullan\u0131m oran\u0131 ile \u00e7arp\u0131larak bulunan i\u015fletme gelirlerine, varsa di\u011fer <em>(KDV iadesi gibi) <\/em>nakit giri\u015fleri eklenir.<\/p>\n\n\n\n<p>B- Nakit \u00c7\u0131k\u0131\u015flar\u0131<\/p>\n\n\n\n<p><strong>a-<\/strong><strong>\u0130\u015f<\/strong><strong>letme D<\/strong><strong>\u00f6<\/strong><strong>nemi Yat<\/strong><strong>\u0131<\/strong><strong>r<\/strong><strong>\u0131<\/strong><strong>m Harcamalar<\/strong><strong>\u0131<\/strong><strong>: <\/strong>\u015eirketin KKO art\u0131\u015f\u0131na paralel olarak ihtiya\u00e7 duyulacak ek i\u015fletme sermayesi ihtiyac\u0131 bir y\u0131l \u00f6ne kayd\u0131r\u0131larak buraya yerle\u015ftirilir. Ayr\u0131ca i\u015fletme d\u00f6neminde yap\u0131lacak ek sabit yat\u0131r\u0131m harcamas\u0131 s\u00f6z konusu ise buraya konulur.<\/p>\n\n\n\n<p><strong>b- Net <\/strong><strong>\u0130\u015f<\/strong><strong>letme Giderler: <\/strong>Tam kapasitede y\u0131ll\u0131k i\u015fletme giderleri tablosundaki gider kalemlerinin sabit ve de\u011fi\u015fken k\u0131s\u0131mlar\u0131 dikkate al\u0131narak, toplam i\u015fletme giderleri sabit ve de\u011fi\u015fken olarak ayr\u0131l\u0131r.Y\u0131llar itibariyle sabit k\u0131s\u0131m aynen al\u0131n\u0131r, de\u011fi\u015fken k\u0131sm\u0131 KKO&#8217;yla \u00e7arp\u0131larak bulunur.Toplam\u0131 ilgili y\u0131l\u0131n toplam\u0131 ilgili y\u0131l\u0131n i\u015fletme giderlerini verir.<\/p>\n\n\n\n<p><strong>c- Zorunlu \u00d6demeler<\/strong>: Zorunlu \u00f6demeler b\u00f6l\u00fcm\u00fcnde, \u015firketin faaliyeti sonucu yaratt\u0131\u011f\u0131 fonlardan \u00f6demesi gereken vergiler ve da\u011f\u0131taca\u011f\u0131 temett\u00fcler g\u00f6sterilmektedir.<\/p>\n\n\n\n<p><strong>Vergi<\/strong>: Proforma gelir gider tablosundaki Kurumlar Vergisi bir y\u0131l sonra \u00f6denece\u011fi i\u00e7in bir y\u0131l kayd\u0131r\u0131larak tabloya yerle\u015ftirilir.<\/p>\n\n\n\n<p><strong>Temett\u00fc ve <\/strong><strong>\u0130<\/strong><strong>kramiye: <\/strong>Proforma gelir-gider tablosunda hesaplanan temett\u00fc ve varsa ikramiye tutar\u0131 bir y\u0131l kayd\u0131r\u0131larak buraya yerle\u015ftirilir.<\/p>\n\n\n\n<p><strong>d- Kredi \u00d6demeleri: <\/strong>Kullan\u0131lm\u0131\u015f ve kullan\u0131lacak olan (\u00f6ng\u00f6r\u00fclen) kredilere ait \u00f6deme planlar\u0131ndan yararlan\u0131larak haz\u0131rlanm\u0131\u015f olan y\u0131llar itibariyle anapara ve faiz \u00f6demeleri, tablosundan al\u0131narak buraya yerle\u015ftirilir.<\/p>\n\n\n\n<p><strong>C- Nakit Fark<\/strong><strong>\u0131<\/strong><strong>-Nakit Ak<\/strong><strong>\u0131<\/strong><strong>m<\/strong><strong>\u0131<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Nakit giri\u015fleri ile nakit \u00e7\u0131k\u0131\u015flar\u0131 aras\u0131ndaki farkt\u0131r (A-B).<\/p>\n\n\n\n<p><a href=\"http:\/\/www.vespafiz.com\/index.php\/2022\/03\/13\/net-bugunku-deger\/\" data-type=\"URL\" data-id=\"http:\/\/www.vespafiz.com\/index.php\/2022\/03\/13\/net-bugunku-deger\/\"><strong>NET BUG\u00dcNK\u00dc DE\u011eER<\/strong> >>> <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&lt;&lt;&lt; \u00d6NCEK\u0130 SAYFA Nakit ak\u0131mlar\u0131n\u0131n hesaplanmas\u0131nda; -Yat\u0131r\u0131m\u0131n K\u00e2rl\u0131l\u0131\u011f\u0131 Yakla\u015f\u0131m\u0131 -Pazar Pay\u0131-K\u00e2r Marj\u0131 Yakla\u015f\u0131m\u0131 -Kurulu (tam) kapasitedeki gelir ve giderlere y\u0131llar itibar\u0131 ile kapasite kullan\u0131m oranlar\u0131n\u0131n (KKO) uygulanmas\u0131, gibi y\u00f6ntemler uygulanabilir. Bu e\u011fitimde s\u00f6zkonusu y\u00f6ntemler i\u00e7inde en sa\u011fl\u0131kl\u0131 oldu\u011fu d\u00fc\u015f\u00fcn\u00fclen tam kapasitedeki gelir ve giderlere y\u0131llar itibar\u0131 ile kapasite kullan\u0131m oranlar\u0131n\u0131n uygulanmas\u0131 y\u00f6ntemi a\u00e7\u0131klanm\u0131\u015ft\u0131r. Proforma nakit&#8230;<a class=\"read-more-link button\" href=\"http:\/\/www.vespafiz.com\/index.php\/2022\/03\/13\/nakit-akimlarinin-hesaplanmasi\/\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/posts\/220"}],"collection":[{"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/comments?post=220"}],"version-history":[{"count":4,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/posts\/220\/revisions"}],"predecessor-version":[{"id":267,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/posts\/220\/revisions\/267"}],"wp:attachment":[{"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/media?parent=220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/categories?post=220"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/tags?post=220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}