{"id":830,"date":"2026-08-29T01:55:22","date_gmt":"2026-08-29T01:55:22","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=830"},"modified":"2026-09-03T15:00:29","modified_gmt":"2026-09-03T15:00:29","slug":"ke-toan-dau-tu-tai-chinh-cac-khoan-dau-tu-tai-chinh-dai-han-vao-cong-ty-con","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=830","title":{"rendered":"K\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh –\u00a0C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n- v\u00e0o c\u00f4ng ty con"},"content":{"rendered":"\t\t
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***VACP2026<\/h2>\n\t\t\n<\/div>\n
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S\u0110 1: K\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n<\/h2>\n\t\t\n<\/div>\n
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1.Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con b\u1eb1ng ti\u1ec1n<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

Nguy\u00ean t\u1ea3c k\u1ebf to\u00e1n TK 221 - \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con
(1) TK 221 d\u00f9ng \u0111\u1ebb ph\u00e0n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 tinh hlnh bi\u1ebfn \u0111\u1ed9ng t\u00e2ng, gi\u1ea3m kho\u00e1n \u0111\u1ea7u t\u01b0 v\u1ed1n
tr\u1ef1c ti\u1ebfp v\u00e0o c\u00f4ng ty con. C\u00f4ng ty con l\u00e0 \u0111\u01a1n V\u1eca c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. ch\u1ecbu s\u1ef1 ki\u00e9m so\u00e1t c\u00f9a m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c (g\u1ecdi l\u00e0 c\u00f4ng ty me).
(2) Cho m\u1ee5c \u0111\u00edch ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp BCTC, ch\u00ed h\u1ea1ch to\u00e1n v\u00e0o TK 221 khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef tr\u00ean 50% quy\u00e8n bi\u1ec3u quy\u1ebft (ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m c d\u01b0\u1edbi \u0111\u00e2y) v\u00e0 c\u1ed5 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e1i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u1ea7m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN \u0111\u1ed1. Khi c\u00f4ng ty m\u1eb9 kh\u00f4ng c\u00f2n quy\u1ec1n ki\u1ebbm so\u00e1t c\u00f4ng ty con th\u00ec ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con. Tr\u01b0\u1edfng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi n\u1ea5m gi\u1eef tr\u1ebbn 50% quy\u1ec1n bi\u1ec3u quy\u1ebft t\u1ea1i \u0111\u01a1n v\u1ecb nh\u01b0ng kh\u00f4ng d\u1ef1 \u0111\u1ecbnh th\u1ef1c thi quy\u1ec1n bi\u1ec3u quy\u1ebft do m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 l\u00e0 mua - b\u00e1n c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u1ec3 ki\u1ebfm l\u1eddi (n\u1eafm gi\u1eef kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i v\u00e0 quy\u00e8n ki\u1ebbm so\u00e1t chi l\u00e0 t\u1ea1m th\u1eddi) thi kh\u00f4ng h\u1ea1ch to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o TK 221 m\u00e0 h\u1ea1ch to\u00e1n l\u00e0 ch\u1ee9ng kho\u00e1n kinh doanh.
(3) Cho m\u1ee5c \u0111\u00edch ghi s\u1ed5 k\u00e9 to\u00e1n v\u00e0 l\u1eadp BCTC, khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u00edt h\u01a1n 50% quy\u00e8n bi\u1ec3u quy\u00e9t t\u1ea1i \u0111\u01a1n vj nh\u1eadn \u0111\u1ea7u t\u01b0, nh\u01b0ng c\u1ed1 th\u1ecfa thu\u1eadn kh\u00e1c sau \u0111\u00e2y th\u00ec kho\u00e2n \u0111\u1ea7u t\u01b0 v\u0103n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 221:
- C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c th\u1ecfa thu\u1eadn d\u00e0nh cho nh\u00e0 \u0111\u1ea7u t\u01b0 h\u01a1n 50% quy\u1ec1n bi\u1ec3u quy\u1ebft;
- Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy ch\u00e9 th\u1ecfa thu\u1eadn;
- Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m ho\u1eb7c b\u00e3i mi\u1ec5n \u0111a s\u1ed1 c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tri ho\u1eb7c c\u1ea5p qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;
- Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u00e8n b\u1ecf \u0111a s\u1ed1 phi\u1ebfu t\u1ea1i c\u00e1c cu\u1ed9c h\u1ecdp c\u00f9a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c c\u00e1p qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.
(4) Tr\u01b0\u1edfng h\u1ee3p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con trong giao d\u1ecbch h\u1ee3p nh\u00e1t kinh doanh, b\u00ean mua ph\u1ea3i x\u00e1c \u0111\u1ecbnh ng\u00e0y mua, gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ghi s\u1ed5 k\u00e9 to\u00e1n theo CMKTVN s\u1ed1 11 - H\u1ee3p nh\u00e1t kinh doanh.<\/p>\n\t\t\n<\/div>\n

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2. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7<\/h2>\n\t\t\n<\/div>\n
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2.1 Tr\u01b0\u1eddng h\u1ee3p GTGS c\u1ee7a HTK ho\u1eb7c GTCL c\u1ee7a TSC\u0110 \u0111em \u0111i g\u00f3p v\u1ed1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i, ghi:<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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2.2 Tr\u01b0\u1eddng h\u1ee3p GTGS c\u1ee7a HTK ho\u1eb7c GTCL c\u1ee7a TSC\u0110 \u0111em \u0111i g\u00f3p v\u1ed1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i, ghi:<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) \u0110\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (do b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 huy \u0111\u1ed9ng v\u1ed1n): Theo hinh th\u1ee9c n\u00e0y, t\u00e0i s\u1ea3n c\u00f9a b\u00ean g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o THTC c\u00f9a b\u00f4n nh\u1eadn v\u1ed1n g\u00f3p;
(2) N\u00e9u \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi hlnh th\u1ee9c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i g\u00f3p v\u00f3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111inh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng, vi\u1ec7c x\u00e1c \u0111|nh gi\u00e1 tri v\u1ed1n g\u00f3p b\u1ea3ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ed9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 DN v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u00e9u c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tri c\u00f2n l\u1ea1i c\u00f9a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i g\u00f3p v\u1ed1n d\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi phi kh\u00e1c c\u1ee7a b\u00ean \u0111em t\u00e1i s\u1ea3n \u0111i g\u1ed1p v\u1ed1n.<\/p>\n\t\t\n<\/div>\n

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S\u0110 2: K\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n g\u00f3p v\u1ed1n<\/h2>\n\t\t\n<\/div>\n
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T\u1ea1i ng\u00e0y mua, nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh gi\u1ea3 phi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con bao g\u1ed3m: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed3i, c\u00e1c kho\u00e0n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 th\u1eeba nh\u1eadn v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n do b\u00ean mua ph\u00e1t h\u00e0nh \u0111\u1ec1 \u0111\u1ed5i l\u00e1y quy\u1ec1n ki\u1ec1m so\u00e1t t\u1ea1i c\u00f4ng ty con c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty con.<\/strong><\/p>\n\t\t\n<\/div>\n

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1. N\u1ebfu vi\u1ec7c mua l\u1ea1i kho\u00e0n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con \u0111\u01b0\u1ee3c b\u00ean mua thanh to\u00e1n b\u1eb1ng ti\u1ec1n ho\u1eb7c c\u00e1c kho\u00e0n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, ghi:<\/strong><\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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2. N\u1ebfu vi\u1ec7c mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng vi\u1ec7c b\u00ean mua ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/h2>\n\t\t\n<\/div>\n
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2.1 N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh (theo GTHL) c\u1ee7a c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y di\u1ec5n ra ho\u00e1n \u0111\u1ed5i l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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2.2 N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh (theo GTHL) c\u1ee7a c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y di\u1ec5n ra ho\u00e1n \u0111\u1ed5i nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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3. N\u1ebfu vi\u1ec7c mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng vi\u1ec7c b\u00ean mua trao \u0111\u1ed5i c\u00e1c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u1edbi b\u00ean b\u00e1n<\/h2>\n\t\t\n<\/div>\n
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3.1 Trao \u0111\u1ed5i b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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3.2 Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ed1 th\u1ebb kh\u00f4ng c\u1ed5 quy\u00e8n chi ph\u1ed1i ho\u1eb7c ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u00e0u t\u01b0. ngay c\u1ea3 khi nh\u00e0 \u0111\u00e0u t\u01b0 n\u0103m gi\u1eef ph\u1ea7n l\u1edbn ouy\u00e8n bi\u1ec3u quy\u1ebft \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 \u0111\u1ed5 n\u1ebfu c\u00e1c quy\u00e8n bi\u1ec1u quy\u00e9t \u0111\u1ed5 kh\u00f4ng c\u00f3 \u00fd ngh\u0129a th\u1ef1c ch\u00e1t. V\u00ed d\u1ee5. m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00e1m gi\u1eef h\u01a1n m\u1ed9t n\u1eeda quy\u00e8n bi\u1ebbu quy\u1ebft t\u1ea1i m\u1ed9t b\u00e9n \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 c\u1ed1 th\u1ed1 kh\u00f4ng c\u00f2n quy\u00e8n chi ph\u00f3i ho\u1eb7c ki\u1ed5m so\u00e1t \u0111\u1ed1i v\u1edbi b\u00f4n \u0111\u01b0\u1ee3c \u0111\u00e0u t\u01b0 \u0111\u00f3 n\u00eau c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u00e0u t\u01b0 \u0111\u00f3 ch\u1ecbu s\u1ef1 \u0111i\u00e8u h\u00e0nh, gi\u00e1m s\u00e1t c\u00f9a Chinh ph\u00f9. t\u00f2a \u00e1n. c\u01a1 quan qu\u1ea3n l\u00fd, qu\u1ea3n t\u00e0i vi\u00ean ho\u1eb7c c\u00e1c b\u1ed3n kh\u00e1c (v\u00ed d\u1ee5 sau khi c\u01a1 quan c\u00f3 th\u1ea3m quy\u00ean c\u00f3 quy\u1ed1t \u0111\u1ecbnh m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n \u0111\u1ed1i v\u1edbi b\u00f4n \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 \u0111\u1ed1,...). Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y. DN ph\u1ea3i c\u00e2n c\u1ee9 v\u00e0o tinh h\u0129nh th\u1ef1c t\u00e9 \u0111\u1ed5 xem x\u00e9t, \u0111\u00e1nh gi\u00e1 v\u00e8 vi\u1ec7c nh\u00e0 \u0111\u00e0u t\u01b0 th\u1ef1c ch\u00e1t c\u00f3 c\u00f2n quy\u00e8n chi ph\u1ed1i ho\u1eb7c ki\u00e9m so\u00e1t \u0111\u1ed1i v\u1edbi b\u00f4n \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 n\u1eeda hay kh\u00f4ng.<\/p>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

***VACP2026 S\u0110 1: K\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n 1.Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con b\u1eb1ng ti\u1ec1n Ch\u00fa \u00fd:  Nguy\u00ean t\u1ea3c k\u1ebf to\u00e1n TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con(1) TK 221 d\u00f9ng \u0111\u1ebb ph\u00e0n \u00e1nh […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-830","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/830","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=830"}],"version-history":[{"count":10,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/830\/revisions"}],"predecessor-version":[{"id":1593,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/830\/revisions\/1593"}],"wp:attachment":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}