{"id":2280,"date":"2015-10-21T21:50:36","date_gmt":"2015-10-21T21:50:36","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=2280"},"modified":"2015-10-21T22:01:44","modified_gmt":"2015-10-21T22:01:44","slug":"ortulu-sermaye-nedir-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/ortulu-sermaye-nedir-nasil-hesaplanir.html","title":{"rendered":"\u00d6rt\u00fcl\u00fc Sermaye Nedir ? Nas\u0131l Hesaplan\u0131r ?"},"content":{"rendered":"

\u00d6zkan ZEYREK<\/b><\/span><\/p>\n

SMMM-Ba\u011f\u0131ms\u0131z Denet\u00e7i<\/b><\/span><\/p>\n

 <\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00d6RT\u00dcL\u00dc SERMAYE NED\u0130R NASIL HESAPLANIR \u00a0<\/b><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Vergi mevzuat\u0131m\u0131zda yer alan en \u00f6nemli vergi g\u00fcvenlik m\u00fcesseselerinden birisi olan \u201c\u00f6rt\u00fcl\u00fc sermaye \u201c m\u00fcessesesi, \u00a05520 say\u0131l\u0131 Kurumlar Vergisi Kanunu ile uluslar aras\u0131 geli\u015fmeler ve genel kabul g\u00f6rm\u00fc\u015f ilkeler dikkate al\u0131narak yeniden d\u00fczenlenmi\u015ftir.<\/span><\/p>\n

\u00a0\u00a0\u00a0Makalenin konusu bor\u00e7lanman\u0131n \u00f6rt\u00fcl\u00fc sermaye say\u0131la bilmesi i\u00e7in gereken \u015fartlar\u0131n neler oldu\u011fu ve \u00f6rt\u00fcl\u00fc sermaye hesaplanmas\u0131n\u0131 kapsamaktad\u0131r.<\/span><\/p>\n

\u00d6rnek:<\/b><\/span><\/p>\n

D\u00f6nem Ba\u015f\u0131 \u00d6z Sermayesi: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a08.000.000.TL<\/span><\/p>\n

D\u00f6nem sonu \u00d6z Sermayesi: \u00a0\u00a010.000.000.TL olan,<\/span><\/p>\n

(Z) Anonim \u015firketinin 2014 y\u0131l\u0131 ortaklar\u0131ndan ald\u0131\u011f\u0131 bor\u00e7 ve \u00f6denen faizlere ili\u015fkin bilgiler ile ortakl\u0131k paylar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/span><\/p>\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\nORTAKLAR<\/b><\/span><\/td>\nORTAKLIK PAYI (%)<\/b><\/span><\/td>\nALINAN BOR\u00c7(TL)<\/b><\/span><\/td>\nFA\u0130Z(TL)<\/b><\/span><\/td>\n<\/tr>\n
A<\/span><\/td>\nTam M\u00fckellef Ger\u00e7ek Ki\u015fi <\/span><\/td>\n20<\/span><\/td>\n9.000.000<\/span><\/td>\n \u00a0\u00a0900.000<\/span><\/td>\n<\/tr>\n
B<\/span><\/td>\nLtd. \u015eti.<\/span><\/td>\n25<\/span><\/td>\n12.000.000<\/span><\/td>\n1.200.000<\/span><\/td>\n<\/tr>\n
C<\/span><\/td>\nBankas\u0131<\/span><\/td>\n15<\/span><\/td>\n26.000.000<\/span><\/td>\n2.800.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Yukar\u0131daki verilere g\u00f6re;<\/span><\/p>\n

    \n
  1. (Z) \u00a0Anonim \u015firketinin yapm\u0131\u015f oldu\u011fu bor\u00e7lanman\u0131n \u00f6rt\u00fcl\u00fc sermaye say\u0131lmas\u0131 i\u00e7in gereken \u015fartlar\u0131n belirtiniz.<\/span><\/li>\n
  2. \u015eirket b\u00fcnyesinde olu\u015fan \u00f6rt\u00fcl\u00fc sermaye tutar\u0131n\u0131 ve her bir orta\u011fa isabet eden k\u0131sm\u0131 hesaplay\u0131n\u0131z?<\/span><\/li>\n
  3. \u015eirketin KKEG (Kanunen Kabul edilmeyen Giderler) olarak dikkate al\u0131nmas\u0131 gereken faiz tutar\u0131n\u0131 belirleyiniz.<\/span><\/li>\n
  4. Her bir orta\u011fa da\u011f\u0131t\u0131lm\u0131\u015f say\u0131lan kar pay\u0131n\u0131 ve tevkifat matrah\u0131n\u0131 hesaplayarak, bu tutarlar\u0131n ortaklar nezdinde nas\u0131l vergilendirilece\u011fini a\u00e7\u0131klay\u0131n\u0131z.<\/span><\/li>\n<\/ol>\n

     <\/p>\n

    \u00c7\u00d6Z\u00dcM:<\/b><\/span><\/p>\n

    1-a) Kurumlar\u0131n, ortaklar\u0131ndan veya ortaklarla ili\u015fkili olan ki\u015filerden do\u011frudan veya dolayl\u0131 olarak temin ederek i\u015fletmede kulland\u0131klar\u0131, her t\u00fcrl\u00fc borcun hesap d\u00f6nemi i\u00e7inde her hangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fan k\u0131sm\u0131 hesap d\u00f6nemi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye say\u0131lacakt\u0131r.<\/span><\/p>\n

    \u00a0\u00a0\u00a0\u00a0\u0130\u015fletmede kullan\u0131lan bor\u00e7lar\u0131n \u00f6rt\u00fcl\u00fc sermaye say\u0131labilmesi i\u00e7in;<\/span><\/p>\n

    -Do\u011frudan veya dolayl\u0131 olarak ortak veya ortaklarla ili\u015fkili ki\u015fiden temin edilmesi,<\/span><\/p>\n

    -\u0130\u015fletmede kullan\u0131lmas\u0131,<\/span><\/p>\n

    -Bu \u015fekilde kullan\u0131lan bor\u00e7lar\u0131n hesap d\u00f6nemi i\u00e7inde herhangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fmas\u0131 gerekmektedir.<\/span><\/p>\n

      \n
    1. b) Ortak veya ortakla ili\u015fkili ki\u015fi olmakla birlikte, ana faaliyet konusuna uygun olarak faaliyette bulunan banka ve benzeri kredi kurumlar\u0131ndan yap\u0131lan bor\u00e7lanmalar %50 oran\u0131nda dikkate al\u0131n\u0131r. Buna g\u00f6re (C) \u00a0Bankas\u0131ndan kullan\u0131lan kredinin %50\u2019si dikkate al\u0131nacakt\u0131r.<\/span><\/li>\n
    2. c) Kurumlar\u0131n yapm\u0131\u015f olduklar\u0131 bor\u00e7lanmalar\u0131n \u00f6rt\u00fcl\u00fc sermaye olup olmad\u0131klar\u0131 y\u00f6n\u00fcnden tespiti, hesap d\u00f6neminin ba\u015f\u0131ndaki \u00d6z sermaye ile k\u0131yaslamak suretiyle yap\u0131lacakt\u0131r.<\/span><\/li>\n
    3. d) Ortakl\u0131k ili\u015fkisi: \u015eirketin hem ortak oldu\u011fu kurumlarla hem de s\u00f6z konusu \u015firkete ortak olan ger\u00e7ek ve t\u00fczel ki\u015filerle olan ili\u015fkisi kapsar, bu ili\u015fkide her hangi bir ortakl\u0131k pay\u0131 s\u0131n\u0131r\u0131 bulunmamaktad\u0131r. Borsa \u0130stanbul (\u0130MKB) i\u015flem g\u00f6ren hisselerin elde bulundurulmas\u0131 halinde en az %10 ortakl\u0131k pay\u0131 aran\u0131r.<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n
      \u00a0<\/span><\/td>\nKRED\u0130 VEREN ORTAK <\/b><\/span><\/td>\nORTAKLIK PAYI (%)<\/b><\/span><\/td>\nKRED\u0130 VE BOR\u00c7 TUTARI <\/b><\/span><\/td>\nFA\u0130Z(TL)<\/b><\/span><\/td>\n<\/tr>\n
      A<\/span><\/td>\nTam M\u00fckellef Ger\u00e7ek Ki\u015fi <\/span><\/td>\n20<\/span><\/td>\n9.000.000<\/span><\/td>\n900.000<\/span><\/td>\n<\/tr>\n
      B<\/span><\/td>\nLtd. \u015eti.<\/span><\/td>\n25<\/span><\/td>\n12.000.000<\/span><\/td>\n1.200.000<\/span><\/td>\n<\/tr>\n
      C<\/span><\/td>\nBankas\u0131<\/span><\/td>\n15<\/span><\/td>\n26.000.000\/2= 13.000.000<\/span><\/td>\n2.800.000\/2= 1.400.000<\/span><\/td>\n<\/tr>\n
      \u00a0<\/b><\/span><\/td>\nTOPLAM<\/b><\/span><\/td>\n\u00a0<\/b><\/span><\/td>\n34.000.000<\/b><\/span><\/td>\n3.500.000<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

      2-\u00d6rt\u00fcl\u00fc Sermaye Tutar\u0131n\u0131n Ve Her Bir Orta\u011fa \u0130sabet eden K\u0131sm\u0131n Hesaplanmas\u0131<\/b><\/span><\/p>\n

        \n
      1. a) \u00d6rt\u00fcl\u00fc Sermayenin Hesab\u0131nda Dikkate Al\u0131nacak Bor\u00e7 Tutar\u0131:<\/b><\/span><\/li>\n<\/ol>\n

        (A+B+C\u00bd)<\/span><\/p>\n

        (9.000.000+12.000.000+26.000.000\/2)= 34.000.000.TL.<\/span><\/p>\n

          \n
        1. b) \u00a0\u015eirketin D\u00f6nem Ba\u015f\u0131 \u00d6z Sermayesinin \u00dc\u00e7 Kat\u0131:<\/span><\/li>\n<\/ol>\n

          \u00a0\u00a0\u00a0(8.000.000.TL X 3 )= 24.000.000.TL.<\/span><\/p>\n

            \n
          1. c) \u00a0\u00d6rt\u00fcl\u00fc Sermaye Tutar\u0131:<\/span><\/li>\n<\/ol>\n

            \u00a0\u00a0(34.000.000.TL- 24.000.000)= 10.000.000.TL<\/span><\/p>\n

            Her Bir Orta\u011fa \u0130sabet Eden K\u0131sm\u0131n Hesaplanmas\u0131:<\/b><\/span><\/p>\n

            2 a) Her Bir Orta\u011fa \u0130sabet Eden \u00d6rt\u00fcl\u00fc Sermaye Tutar\u0131: (Orta\u011f\u0131n Verdi\u011fi Bor\u00e7 Tutar\u0131\/\u00d6rt\u00fcl\u00fc Sermaye Hesab\u0131nda Dikkate Al\u0131nacak Toplam Bor\u00e7 X \u00d6rt\u00fcl\u00fc Sermaye Tutar\u0131)<\/span><\/p>\n

              \n
            1. b) \u00a0(A) \u00a0Tam m\u00fckellef Ger\u00e7ek ki\u015fiye \u0130sabet Eden \u00d6rt\u00fcl\u00fc Sermaye Tutar\u0131.<\/span><\/li>\n<\/ol>\n

              \u00a0\u00a0(9.000.000\/34.000.000) X (10.000.000) = 2.647.059.TL.<\/span><\/p>\n

                \n
              1. c) \u00a0(B) \u00a0Limitet \u015eirketine \u0130sabet Eden \u00d6rt\u00fcl\u00fc Sermaye Tutar\u0131<\/span><\/li>\n<\/ol>\n

                ( 12.000.000\/34.000.000) X (10.000.000) = 3.529.412.TL<\/span><\/p>\n

                  \n
                1. d) ( C) Bankas\u0131na \u0130sabet Eden \u00d6rt\u00fcl\u00fc Sermaye Tutar\u0131<\/span><\/li>\n<\/ol>\n

                  \u00a0\u00a0\u00a0(13.000.000\/34.000.000) X (10.000.000) = 3.823.529.TL<\/span><\/p>\n

                  Toplam : \u00a0\u00a0(2.647.059+3.529.412+3.823.529) =10.000.000.TL<\/span><\/p>\n

                  3) Kanunen Kabul Edilmeyen Gider Olarak Dikkate Al\u0131nacak Faiz Tutar\u0131n\u0131n Hesaplanmas\u0131<\/b><\/span><\/p>\n

                  KKEG= (\u00d6rt\u00fcl\u00fc Sermaye\/Toplam Bor\u00e7) X (Toplam Faiz)<\/span><\/p>\n

                  \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(10.000.000.TL\/34.000.000.TL) X ( 3.500.000.TL)= 1.029.412.TL<\/span><\/p>\n

                  Her Bir Orta\u011fa Da\u011f\u0131t\u0131lm\u0131\u015f Say\u0131lan Kar Pay\u0131n\u0131n Hesaplanmas\u0131<\/b><\/span><\/p>\n

                    \n
                  1. Tam m\u00fckellef Ger\u00e7ek Ki\u015fi: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(2.647.059.TL\/9.000.000 TL) x (900.000.TL) \u00a0= \u00a0264.706.TL<\/span><\/li>\n
                  2. LTD.\u015eT\u0130: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(3.529.412.TL\/12.000.000.TL) x(1.200.000.TL)=352.941.TL<\/span><\/li>\n
                  3. Bankas\u0131: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(3.823.529.TL\/13.000.000.TL) x(1.400.000.TL)=411.765.TL<\/span><\/li>\n<\/ol>\n

                    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Toplam: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01.029.412.TL<\/span><\/p>\n

                    VERG\u0130LEND\u0130RME:<\/b><\/span><\/p>\n

                      \n
                    1. Tam M\u00fckellef Ger\u00e7ek Ki\u015fi Orta\u011fa<\/b> da\u011f\u0131t\u0131lm\u0131\u015f say\u0131lan kar pay\u0131 net tutar olarak dikkate al\u0131n\u0131r.Bu tutar br\u00fcte ibla\u011f edilerek stopaj matrah\u0131 bulunur.<\/span><\/span><\/li>\n<\/ol>\n

                      Stopaj Matrah\u0131: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0264.706.TL\/0.85= \u00a0311.419.TL<\/span><\/p>\n

                      Stopaj Tutar\u0131: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0311.419.TL X %15= \u00a046.712,85.TL<\/span><\/p>\n

                      Gelir Vergisi Kanununun menkul sermaye iratlar\u0131nda istisnalar\u0131 d\u00fczenleyen 22. Maddesinin 2. F\u0131kras\u0131nda tam m\u00fckellef kurumlardan elde edilen GV Kanununun 75.maddesinin ikinci f\u0131kras\u0131n\u0131n (1) (2) (3) numaral\u0131 bentlerinde yaz\u0131l\u0131 kar paylar\u0131n\u0131n yar\u0131s\u0131 gelir vergisinden m\u00fcstesnad\u0131r. \u0130stisna edilen tutar \u00fczerinden GVK 94. Madde uyar\u0131nca Tevkifat yap\u0131l\u0131r ve Tevkif edilen \u00a0verginin tamam\u0131 kar pay\u0131n\u0131n y\u0131ll\u0131k beyanname ile beyan edilmesi durumunda y\u0131ll\u0131k beyanname \u00fczerinden hesaplanan vergiden mahsup edilir.<\/span><\/p>\n

                       <\/p>\n

                      Ortak (B) ve \u00a0(C) \u00a0nin Vergilendirilmesi<\/b><\/span><\/p>\n

                      5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 5. Maddesinin 1.f\u0131kras\u0131n\u0131n a bendinde; <\/span><\/p>\n

                      Tam m\u00fckellefiyete tabi ba\u015fka bir kurumun sermayesine kat\u0131lmalar\u0131 nedeniyle elde ettikleri kazan\u00e7lar, i\u015ftirak kazanc\u0131 olarak beyannameye d\u00e2hil edilir ve i\u015ftirak kazanc\u0131 istisnas\u0131ndan yararlan\u0131r. Stopaj yap\u0131lmaz.<\/span><\/p>\n

                      \u00d6rt\u00fcl\u00fc sermaye \u00fczerinden kur farklar\u0131 hari\u00e7 faiz ve benzeri \u00f6demeler veya hesaplanan tutarlar, Gelir ve Kurumlar vergisi uygulamas\u0131nda, gerek bor\u00e7 alan gerekse bor\u00e7 veren nezdinde, \u00f6rt\u00fcl\u00fc sermaye \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fti\u011fi hesap d\u00f6neminin son g\u00fcn\u00fc itibariyle da\u011f\u0131t\u0131lm\u0131\u015f kar pay\u0131 veya dar m\u00fckellefler i\u00e7in ana merkeze aktar\u0131lan tutar say\u0131l\u0131r.<\/span><\/p>\n

                      Daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri tam m\u00fckellef kurumlar nezdinde yap\u0131lacak d\u00fczeltmede \u00f6rt\u00fcl\u00fc sermayeye ili\u015fkin kur farklar\u0131nda kapsayacak \u015fekilde taraf olan m\u00fckellefler nezdinde buna g\u00f6re d\u00fczeltilir. \u015eu kadar ki d\u00fczeltmenin yap\u0131labilmesi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye kullanan kurum ad\u0131na tarh edilen vergilerin kesinle\u015fmi\u015f ve \u00f6denmi\u015f olmas\u0131 \u015fartt\u0131r.<\/span><\/p>\n

                      KAYNAK\u00c7A:<\/b><\/span><\/p>\n

                      KV Kanunu ve Tebli\u011fi<\/span><\/p>\n

                       <\/p>\n

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

                       <\/p>\n","protected":false},"excerpt":{"rendered":"

                      \u00d6zkan ZEYREK SMMM-Ba\u011f\u0131ms\u0131z Denet\u00e7i   \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00d6RT\u00dcL\u00dc SERMAYE NED\u0130R NASIL HESAPLANIR \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Vergi mevzuat\u0131m\u0131zda yer alan en \u00f6nemli vergi g\u00fcvenlik m\u00fcesseselerinden birisi olan \u201c\u00f6rt\u00fcl\u00fc sermaye \u201c m\u00fcessesesi, \u00a05520 say\u0131l\u0131 Kurumlar Vergisi Kanunu ile uluslar aras\u0131 geli\u015fmeler ve genel kabul g\u00f6rm\u00fc\u015f ilkeler dikkate al\u0131narak yeniden d\u00fczenlenmi\u015ftir. \u00a0\u00a0\u00a0Makalenin konusu bor\u00e7lanman\u0131n \u00f6rt\u00fcl\u00fc sermaye say\u0131la bilmesi i\u00e7in gereken \u015fartlar\u0131n neler […]<\/p>\n","protected":false},"author":4,"featured_media":2072,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[57],"tags":[288],"views":2146,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2280"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=2280"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2280\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2072"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}