{"id":25642,"date":"2016-09-30T00:57:30","date_gmt":"2016-09-30T00:57:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25642"},"modified":"2016-09-30T00:59:34","modified_gmt":"2016-09-30T00:59:34","slug":"nguyen-tac-ke-toan-doanh-thu-hoat-dong-tai-chinh-theo-thong-tu-133-tk-515","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25642","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 515"},"content":{"rendered":"
\"\"<\/a>

Doanh thu ho\u1ea1t \u0111\u1ed9ng \u00a0t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133- K\u1ebf to\u00e1n thu\u1ebf Centax<\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 515<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n k\u1ebf to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu ti\u1ec1n l\u00e3i, ti\u1ec1n b\u1ea3n quy\u1ec1n, c\u1ed5 t\u1ee9c,l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m:<\/span><\/p>\n

– Ti\u1ec1n l\u00e3i: L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, l\u00e3i \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;…<\/span><\/p>\n

– C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– Thu nh\u1eadp v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 mua, b\u00e1n ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n;<\/span><\/p>\n

– L\u00e3i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n khi thanh l\u00fd c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/p>\n

– Thu nh\u1eadp v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kh\u00e1c;<\/span><\/p>\n

– L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3; l\u00e3i do b\u00e1n ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 v\u1ed1n, trong \u0111\u00f3 gi\u00e1 v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc, gi\u00e1 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p mua, b\u00e1n ch\u1ee9ng kho\u00e1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu (nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu A \u0111\u1ec3 l\u1ea5y c\u1ed5 phi\u1ebfu B), k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y trao \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u00e0 c\u1ed5 phi\u1ebfu ni\u00eam y\u1ebft, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda ni\u00eam y\u1ebft tr\u00ean th\u1ecb \u00a0tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i ng\u00e0y trao \u0111\u1ed5i th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean s\u00e0n UPCOM, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda c\u00f4ng b\u1ed1 tr\u00ean s\u00e0n UPCOM t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y trao \u0111\u1ed5i s\u00e0n PCOM kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft kh\u00e1c, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean ho\u1eb7c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i ho\u1eb7c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i qu\u00fd tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n

\u00a0<\/span>\u00a0<\/span><\/p>\n\n\n\n\n
Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu<\/span><\/td>\n=<\/span><\/td>\n\u00a0<\/span>T\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n
\n

 <\/td>\n<\/tr>\n

S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m\u00a0<\/span>trao \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n ngo\u1ea1i t\u1ec7, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch l\u00e3i gi\u1eefa gi\u00e1 ngo\u1ea1i t\u1ec7 b\u00e1n ra v\u00e0 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi: Doanh thu kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi ph\u00e1t sinh do ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi c\u1ee7a kho\u1ea3n vay s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi ti\u1ec1n l\u00e3i ph\u1ea3i thu t\u1eeb c\u00e1c kho\u1ea3n cho vay, b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/span><\/p>\n

Doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c v\u00e0 kho\u1ea3n g\u1ed1c cho vay, n\u1ee3 g\u1ed1c ph\u1ea3i thu kh\u00f4ng b\u1ecb ph\u00e2n lo\u1ea1i l\u00e0 qu\u00e1 h\u1ea1n c\u1ea7n ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng.<\/span><\/p>\n

e) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu th\u00ec ch\u1ec9 c\u00f3 ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ph\u00e1t sinh trong k\u1ef3, c\u00f2n kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ghi gi\u1ea3m gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u0111\u00f3.<\/span><\/p>\n

g) Khi nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng th\u00eam tr\u00ean thuy\u1ebft minh BCTC, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn, kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty.<\/span><\/p>\n

h) Vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (n\u1ebfu c\u00f3);<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh thu\u1ea7n sang t\u00e0i kho\u1ea3n 911 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

B\u00ean C\u00f3: <\/span><\/strong><\/p>\n

C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n 515 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 515<\/span><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo th\u00f4ng t\u01b0 133 \u2013 TK 511<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu theo th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25958,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3367],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25642"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25642"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25642\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25958"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25642"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}