{"id":9103,"date":"2024-03-22T12:52:24","date_gmt":"2024-03-22T11:52:24","guid":{"rendered":"https:\/\/www.trusteddecisions.com\/blog-new\/grupu-konsolidacija-organizacija-un-uzdevumi\/"},"modified":"2026-06-22T14:57:36","modified_gmt":"2026-06-22T12:57:36","slug":"grupu-konsolidacija-organizacija-un-uzdevumi","status":"publish","type":"blog-new","link":"https:\/\/www.trusteddecisions.com\/lv\/blog\/grupu-konsolidacija-organizacija-un-uzdevumi\/","title":{"rendered":"Grupu konsolid\u0101cija: organiz\u0101cija un uzdevumi"},"content":{"rendered":"\r\n<h2 class=\"wp-block-heading\">Koncerna konsolid\u0101cijai ir iz\u0161\u0137iro\u0161a noz\u012bme gan pa\u0161\u0101 koncern\u0101, gan vis\u0101 uz\u0146\u0113mum\u0101.<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0160is uzdevums ir \u0101rk\u0101rt\u012bgi svar\u012bgs, jo tas atspogu\u013co visas <strong>grupas finan\u0161u rezult\u0101tus<\/strong>.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Koncerna konsolid\u0101cij\u0101 visu uz\u0146\u0113muma da\u013cu pe\u013c\u0146a un zaud\u0113jumi, k\u0101 ar\u012b debitoru par\u0101di un saist\u012bbas tiek apvienoti, lai nodro\u0161in\u0101tu re\u0101listisku Koncerna finan\u0161u st\u0101vok\u013ca atspogu\u013cojumu.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Tiek \u0146emti v\u0113r\u0101 vair\u0101ki b\u016btiski elementi, piem\u0113ram, izdevumu un ien\u0101kumu konsolid\u0101cija, kapit\u0101la konsolid\u0101cija un par\u0101du konsolid\u0101cija.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Lai sagatavotu konsolid\u0113tos finan\u0161u p\u0101rskatus, ir nepiecie\u0161ams izsl\u0113gt uz\u0146\u0113mumu savstarp\u0113jo pe\u013c\u0146u, zaud\u0113jumus, saist\u012bbas un debitoru par\u0101dus.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Pras\u012bbas konsolid\u0113to finan\u0161u p\u0101rskatu sagatavo\u0161anai var at\u0161\u0137irties atkar\u012bb\u0101 no piem\u0113rojamiem gr\u0101matved\u012bbas standartiem, piem\u0113ram, SFPS, HGB vai VPGP.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">T\u0101d\u0113\u013c grupas konsolid\u0101cija ir svar\u012bgs solis grupas finan\u0161u p\u0101rskatu snieg\u0161an\u0101.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">T\u0101 j\u0101veic r\u016bp\u012bgi un prec\u012bzi, lai sniegtu prec\u012bzu priek\u0161statu par grupas ekonomisko st\u0101vokli.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Tas ietver ar\u012b pareizu starpperioda rezult\u0101tu izsl\u0113g\u0161anu un prec\u012bzu inform\u0101cijas atspogu\u013co\u0161anu grupas ietvaros.<\/p>\r\n\r\n\r\n\r\n<p><style>.cta-container {\r\n            background-color: #455254;\r\n            padding: 50px 20px;\r\n            margin: 50px auto;\r\n            text-align: center;\r\n            border-radius: 10px;\r\n            max-width: 800px;\r\n            box-sizing: border-box;\r\n        }\r\n\r\n        .cta-title {\r\n            display: block; \/ Macht das span-Element block-level f\u00fcr richtige Zentrierung \/\r\n            color: white;\r\n            font-weight: bold;\r\n            font-size: 25px;\r\n            line-height: 35px;\r\n            font-family: \"Open Sans\", -apple-system, \"system-ui\", \"Segoe UI\", Roboto, Oxygen-Sans, Ubuntu, Cantarell, \"Helvetica Neue\", sans-serif;\r\n            margin-bottom: 20px;\r\n        }\r\n\r\n        .cta-container p {\r\n            color: #ddd;\r\n            margin-bottom: 30px;\r\n        }\r\n\r\n        .cta-button {\r\n            background-color: #d29b2d;\r\n            color: white;\r\n            padding: 14px 25px;\r\n            text-align: center;\r\n            text-decoration: none;\r\n            font-weight: bold;\r\n            display: inline-block;\r\n            border: none;\r\n            border-radius: 5px;\r\n            transition: background-color 0.5s ease; \/ Weicher \u00dcbergang f\u00fcr den Hover-Effekt \/\r\n        }\r\n\r\n        .cta-button:hover {\r\n            background-image: linear-gradient(to right, #d29b2d, #b2821c); \/ Gradient-\u00dcbergang von der urspr\u00fcnglichen Farbe zu einer dunkleren \/\r\n        }\r\n\r\n        @media (max-width: 600px) {\r\n            .cta-container {\r\n                padding: 30px 10px;\r\n                margin: 30px 10px;\r\n            }\r\n\r\n            .cta-title {\r\n                font-size: 20px;\r\n                line-height: 30px;\r\n            }\r\n\r\n            .cta-button {\r\n                padding: 10px 20px;\r\n            }\r\n        }\r\n    <\/style><\/p>\r\n<div class=\"cta-container\"><span class=\"cta-title\">Vai jums ir nepiecie\u0161ams atbalsts?<\/span>\r\n<p>Sarun\u0101jiet ar mums bezmaksas konsult\u0101ciju.<\/p>\r\n<a class=\"cta-button\" href=\"https:\/\/www.trusteddecisions.com\/lv\/sazinieties-ar-mums\/\">Vienojieties uz konsult\u0101ciju<\/a><\/div>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Konsolid\u0101cija grupas ietvaros<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Grupas konsolid\u0101cija ir b\u016btisks process, lai sniegtu piln\u012bgu un prec\u012bzu priek\u0161statu par visa uz\u0146\u0113muma finan\u0161u st\u0101vokli. \u0160is process prasa r\u016bp\u012bgu visu meitasuz\u0146\u0113mumu un m\u0101tesuz\u0146\u0113muma pe\u013c\u0146as un zaud\u0113jumu, k\u0101 ar\u012b debitoru par\u0101du un saist\u012bbu <a href=\"https:\/\/www.trusteddecisions.com\/lv\/konsolidacija-vienkarsi-izskaidrota-definicija\/\" data-type=\"link\" data-id=\"https:\/\/www.trusteddecisions.com\/wiki\/konsolidierung\/\">konsolid\u0101ciju <\/a>.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0160eit svar\u012bga ir ien\u0101kumu un izdevumu konsolid\u0101cija, kas attiecas uz pre\u010du un pakalpojumu apmai\u0146u starp grupas uz\u0146\u0113mumiem. \u0160ie dar\u012bjumi rada guvumus un zaud\u0113jumus, kas r\u016bp\u012bgi j\u0101identific\u0113 un j\u0101izsl\u0113dz, lai izvair\u012btos no dubultas uzskaites konsolid\u0113tajos finan\u0161u p\u0101rskatos.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">V\u0113l viens svar\u012bgs grupas <a href=\"https:\/\/www.trusteddecisions.com\/lv\/konsolidacija-vienkarsi-izskaidrota-definicija\/\" data-type=\"link\" data-id=\"https:\/\/www.trusteddecisions.com\/wiki\/konsolidierung\/\">konsolid\u0101cijas<\/a> aspekts ir par\u0101du konsolid\u0101cija. Tas ietver visu Koncern\u0101 eso\u0161o par\u0101du un saist\u012bbu konsolid\u0101ciju. Lai nodro\u0161in\u0101tu prec\u012bzu Koncerna kop\u0113jo saist\u012bbu atspogu\u013cojumu, ir j\u0101izsl\u0113dz ar\u012b visas Koncerna savstarp\u0113j\u0101s saist\u012bbas.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Svar\u012bgs aspekts, kas j\u0101\u0146em v\u0113r\u0101 \u0161aj\u0101 kontekst\u0101, ir pras\u012bba par konsolid\u0113tiem finan\u0161u p\u0101rskatiem saska\u0146\u0101 ar attiec\u012bgajiem gr\u0101matved\u012bbas standartiem. Tas, vai uz\u0146\u0113mums sagatavo p\u0101rskatus saska\u0146\u0101 ar SFPS, HGB vai VPGP, ietekm\u0113 <a href=\"https:\/\/www.trusteddecisions.com\/lv\/konsolidacija-vienkarsi-izskaidrota-definicija\/\" data-type=\"link\" data-id=\"https:\/\/www.trusteddecisions.com\/wiki\/konsolidierung\/\">konsolid\u0101cijas<\/a> metodi un pras\u012bbas.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">T\u0101d\u0113\u013c grupas konsolid\u0101cija ir svar\u012bgs process, kas b\u016btiski ietekm\u0113 uz\u0146\u0113muma finan\u0161u st\u0101vok\u013ca atspogu\u013cojumu. TrustedDecisions specializ\u0113jas, lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem \u0161aj\u0101 proces\u0101 un nodro\u0161in\u0101tu, ka tie sagatavo savus finan\u0161u p\u0101rskatus prec\u012bzi un saska\u0146\u0101 ar piem\u0113rojamiem gr\u0101matved\u012bbas standartiem.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Galvenie grupas konsolid\u0101cijas veidi<\/strong><\/h2>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Kapit\u0101la konsolid\u0101cija: pamatprincipi<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Kapit\u0101la konsolid\u0101cija ir pamatmetode grupas konsolid\u0101cij\u0101. Tas attiecas uz veidu, k\u0101d\u0101 grupas uz\u0146\u0113mumi atspogu\u013co savu finansi\u0101lo saist\u012bbu. Princip\u0101 tas noz\u012bm\u0113, ka konsolid\u0113taj\u0101 bilanc\u0113 tiek izsl\u0113gti m\u0101tesuz\u0146\u0113muma ieguld\u012bjumi meitasuz\u0146\u0113mumos un otr\u0101di, k\u0101 ar\u012b uz tiem balst\u012bt\u0101s savstarp\u0113j\u0101s saist\u012bbas. Tas nodro\u0161ina, ka Grupas pa\u0161u kapit\u0101ls tiek atz\u012bts tikai vienu reizi.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Izdevumu un ien\u0101kumu konsolid\u0101cija: ko t\u0101 noz\u012bm\u0113 un k\u0101p\u0113c t\u0101 ir svar\u012bga<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">V\u0113l viens svar\u012bgs grupas konsolid\u0101cijas aspekts ir ien\u0101kumu un izdevumu konsolid\u0101cija. Tas ir \u012bpa\u0161i svar\u012bgi, jo tas kalpo, lai izsl\u0113gtu grupas iek\u0161\u0113jos dar\u012bjumus un izvair\u012btos no dubultas uzskaites konsolid\u0113tajos finan\u0161u p\u0101rskatos. Tas noz\u012bm\u0113, ka no konsolid\u0113t\u0101s bilances tiek izsl\u0113gta visa pe\u013c\u0146a un zaud\u0113jumi, kas radu\u0161ies no dar\u012bjumiem grupas ietvaros.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0160is process ir \u013coti svar\u012bgs, lai nodro\u0161in\u0101tu, ka konsolid\u0113t\u0101 bilance sniedz prec\u012bzu priek\u0161statu par visas Grupas finan\u0161u st\u0101vokli. Debitoru par\u0101di un saist\u012bbas, kas past\u0101v starp Grupas uz\u0146\u0113mumiem, ar\u012b tiek izsl\u0113gti. Tas nodro\u0161ina, ka konsolid\u0113taj\u0101 bilanc\u0113 tiek atz\u012bti tikai visas Grupas \u0101r\u0113jie debitoru par\u0101di un saist\u012bbas.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Grupas konsolid\u0101cija, tostarp kapit\u0101la konsolid\u0101cija un izdevumu un ien\u0101kumu konsolid\u0101cija, ir sare\u017e\u0123\u012bts process, un tam nepiecie\u0161amas augsta l\u012bme\u0146a zin\u0101\u0161anas. TrustedDecisions ir pieredze, lai atbalst\u012btu un konsult\u0113tu uz\u0146\u0113mumus \u0161aj\u0101 svar\u012bgaj\u0101 proces\u0101 un nodro\u0161in\u0101tu to atbilst\u012bbu visaugst\u0101kajiem finan\u0161u p\u0101rskatu standartiem.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"960\" height=\"540\" class=\"wp-image-2827\" src=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/05\/Investitionscontrolling_Praxisbeispiele.jpg\" alt=\"\" srcset=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/05\/Investitionscontrolling_Praxisbeispiele.jpg 960w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/05\/Investitionscontrolling_Praxisbeispiele-300x169.jpg 300w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/05\/Investitionscontrolling_Praxisbeispiele-768x432.jpg 768w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/05\/Investitionscontrolling_Praxisbeispiele-133x75.jpg 133w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/05\/Investitionscontrolling_Praxisbeispiele-700x394.jpg 700w\" sizes=\"(max-width:767px) 700px, (max-width:960px) 100vw, 960px\" \/><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Pe\u013c\u0146as un zaud\u0113jumu uzskaite<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Koncerna konsolid\u0101cijas galvenais aspekts ir pe\u013c\u0146as un zaud\u0113jumu uzskaite. Tas jo \u012bpa\u0161i attiecas uz grupas iek\u0161\u0113j\u0101s pe\u013c\u0146as un zaud\u0113jumu izsl\u0113g\u0161anu. T\u0101 k\u0101 guvumi un zaud\u0113jumi, kas rodas no grupas iek\u0161\u0113jiem dar\u012bjumiem, ietekm\u0113 visas grupas finan\u0161u uzr\u0101d\u012b\u0161anu, ir \u013coti svar\u012bgi tos pareizi trakt\u0113t.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Grupas iek\u0161\u0113j\u0101 pe\u013c\u0146a bie\u017ei rodas no dar\u012bjumiem starp meitasuz\u0146\u0113mumiem vai starp meitasuz\u0146\u0113mumu un m\u0101tesuz\u0146\u0113mumu. \u0160ie guvumi un zaud\u0113jumi tiek izsl\u0113gti Grupas konsolid\u0101cij\u0101, lai izvair\u012btos no dubult\u0101s uzskaites un nodro\u0161in\u0101tu, ka Grupas finan\u0161u rezult\u0101ti kopum\u0101 tiek atspogu\u013coti pareizi.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Starpuz\u0146\u0113mumu pe\u013c\u0146as un zaud\u0113jumu izsl\u0113g\u0161ana ir svar\u012bgs process, kas attiecas uz pe\u013c\u0146as un zaud\u0113jumu izsl\u0113g\u0161anu, kuri radu\u0161ies no iek\u0161\u0113jiem dar\u012bjumiem, bet v\u0113l nav realiz\u0113ti, jo attiec\u012bg\u0101s preces vai pakalpojumi v\u0113l nav p\u0101rdoti \u0101r\u0113jiem klientiem.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">TrustedDecisions ir pieredze, lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem risin\u0101t \u0161os sare\u017e\u0123\u012btos grupas konsolid\u0101cijas aspektus. Pateicoties padzi\u013cin\u0101tai izpratnei par IFRS, HGB vai GAAP pras\u012bb\u0101m, TrustedDecisions var nodro\u0161in\u0101t, ka konsolid\u0101cijas process tiek veikts atbilsto\u0161i visaugst\u0101kajiem standartiem un ka uz\u0146\u0113mumiem ir prec\u012bzs p\u0101rskats par to finan\u0161u st\u0101vokli.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Gr\u0101matved\u012bbas standarti un to noz\u012bme<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Gr\u0101matved\u012bbas standartiem, piem\u0113ram, IFRS, HGB vai GAAP, ir iz\u0161\u0137iro\u0161a noz\u012bme grupas konsolid\u0101cij\u0101. Tajos ir izkl\u0101st\u012bti noteikumi un pras\u012bbas, saska\u0146\u0101 ar kur\u0101m j\u0101veic finan\u0161u p\u0101rskatu snieg\u0161ana un l\u012bdz ar to ar\u012b grupas konsolid\u0101cija.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">SFPS (Starptautiskie finan\u0161u p\u0101rskatu standarti) ir starptautiski atz\u012bts standarts, kas nodro\u0161ina augsta l\u012bme\u0146a p\u0101rredzam\u012bbu un finan\u0161u p\u0101rskatu sal\u012bdzin\u0101m\u012bbu. SFPS nosaka prec\u012bzus grupas konsolid\u0101cijas noteikumus, kas attiecas, piem\u0113ram, uz grupas iek\u0161\u0113j\u0101s pe\u013c\u0146as un zaud\u0113jumu izsl\u0113g\u0161anu vai par\u0101du konsolid\u0101ciju.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">No otras puses, HGB (V\u0101cijas Komerclikums) ir V\u0101cijas gr\u0101matved\u012bbas standarts, kas da\u017eos aspektos at\u0161\u0137iras no SFPS. Taj\u0101 noteiktas ar\u012b \u012bpa\u0161as pras\u012bbas grupas konsolid\u0101cijai, lai gan t\u0101s da\u017eos aspektos var at\u0161\u0137irties no SFPS.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">GAAP (visp\u0101rpie\u0146emtie gr\u0101matved\u012bbas principi) ir gr\u0101matved\u012bbas principi, ko piem\u0113ro ASV. T\u0101m ir ar\u012b savas pras\u012bbas attiec\u012bb\u0101 uz grupas konsolid\u0101ciju.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0160ie at\u0161\u0137ir\u012bgie gr\u0101matved\u012bbas standarti var b\u016btiski ietekm\u0113t grupas konsolid\u0101ciju, un ir svar\u012bgi, lai uz\u0146\u0113mumi b\u016btu inform\u0113ti par attiec\u012bgaj\u0101m pras\u012bb\u0101m un pareizi t\u0101s \u012bstenotu. TrustedDecisions ir padzi\u013cin\u0101tas zin\u0101\u0161anas par \u0161iem da\u017e\u0101dajiem gr\u0101matved\u012bbas standartiem un var pal\u012bdz\u0113t uz\u0146\u0113mumiem attiec\u012bgi veikt grupas konsolid\u0101ciju. \u0160\u012b pieredze pal\u012bdz\u0113s nodro\u0161in\u0101t vislab\u0101ko iesp\u0113jamo finan\u0161u p\u0101rredzam\u012bbu un precizit\u0101ti.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Secin\u0101jums<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Grupu konsolid\u0101cija ir neaizst\u0101jams process, kam ir b\u016btiska noz\u012bme uz\u0146\u0113mumu finan\u0161u p\u0101rskatos. Tas sniedz ieinteres\u0113taj\u0101m person\u0101m skaidru un prec\u012bzu p\u0101rskatu par visas grupas finan\u0161u st\u0101vokli. \u0160eit \u013coti svar\u012bga ir r\u016bp\u012bga pe\u013c\u0146as un zaud\u0113jumu, k\u0101 ar\u012b debitoru par\u0101du un saist\u012bbu konsolid\u0101cija.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">T\u0101di procesi k\u0101 kapit\u0101la konsolid\u0101cija, izdevumu un ien\u0101kumu konsolid\u0101cija un par\u0101du konsolid\u0101cija, k\u0101 ar\u012b pareiza grupas iek\u0161\u0113j\u0101s pe\u013c\u0146as un zaud\u0113jumu izsl\u0113g\u0161ana ir b\u016btiski grupas konsolid\u0101cijas elementi. Tie j\u0101veic r\u016bp\u012bgi, lai nodro\u0161in\u0101tu pareizu un p\u0101rredzamu grupas finan\u0161u st\u0101vok\u013ca atspogu\u013cojumu.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Atkar\u012bb\u0101 no t\u0101, vai uz\u0146\u0113mums sagatavo p\u0101rskatus saska\u0146\u0101 ar SFPS, HGB vai visp\u0101rpie\u0146emtajiem gr\u0101matved\u012bbas principiem, konkr\u0113t\u0101s pras\u012bbas grupas konsolid\u0101cijai var at\u0161\u0137irties. T\u0101p\u0113c, lai pareizi \u012bstenotu grupas konsolid\u0101ciju, ir svar\u012bgi labi p\u0101rzin\u0101t \u0161os gr\u0101matved\u012bbas standartus un to pras\u012bbas.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0145emot v\u0113r\u0101 procesa sare\u017e\u0123\u012bt\u012bbu un augst\u0101s pras\u012bbas, t\u0101du ekspertu k\u0101 TrustedDecisions atbalsts var pal\u012bdz\u0113t uz\u0146\u0113mumiem veikt grupas konsolid\u0101ciju efekt\u012bvi un pareizi. Pareiza grupas konsolid\u0101cija \u013cauj uz\u0146\u0113mumam saglab\u0101t finansi\u0101lo integrit\u0101ti un stiprin\u0101t ieinteres\u0113to personu uztic\u012bbu.<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>Tas attiecas uz meitasuz\u0146\u0113mumu un m\u0101tesuz\u0146\u0113mumu finan\u0161u datu konsolid\u0101cijas procesu, lai sagatavotu standartiz\u0113tus konsolid\u0113tos finan\u0161u p\u0101rskatus.<\/p>\n","protected":false},"author":2,"featured_media":873,"parent":0,"template":"","format":"standard","meta":[],"blog-tag":[],"blog-type":[142],"class_list":["post-9103","blog-new","type-blog-new","status-publish","format-standard","has-post-thumbnail","hentry","blog-type-gramatvediba-un-finansu-parskati"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-new\/9103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-new"}],"about":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/types\/blog-new"}],"author":[{"embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/media\/873"}],"wp:attachment":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/media?parent=9103"}],"wp:term":[{"taxonomy":"blog-tag","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-tag?post=9103"},{"taxonomy":"blog-type","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-type?post=9103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}