{"id":9251,"date":"2024-09-16T11:26:20","date_gmt":"2024-09-16T09:26:20","guid":{"rendered":"https:\/\/www.trusteddecisions.com\/blog-new\/konsolidacijas-joma-definicija-un-praktiski-piemeri\/"},"modified":"2026-06-23T09:08:00","modified_gmt":"2026-06-23T07:08:00","slug":"konsolidacijas-joma-definicija-un-praktiski-piemeri","status":"publish","type":"blog-new","link":"https:\/\/www.trusteddecisions.com\/lv\/blog\/konsolidacijas-joma-definicija-un-praktiski-piemeri\/","title":{"rendered":"Konsolid\u0101cijas joma: defin\u012bcija un praktiski piem\u0113ri"},"content":{"rendered":"\r\n<h2 class=\"wp-block-heading\">K\u0101da ir konsolid\u0101cijas joma?<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Termins &#8220;konsolid\u0101cijas apjoms&#8221; apz\u012bm\u0113 visus konsolid\u0113tajos finan\u0161u p\u0101rskatos iek\u013cautos uz\u0146\u0113mumus. Tie ir visi meitasuz\u0146\u0113mumi, kurus m\u0101tesuz\u0146\u0113mums tie\u0161i vai netie\u0161i kontrol\u0113. Konsolid\u0101cijas apjoma noteik\u0161ana ir galvenais solis grupas gr\u0101matved\u012bbas uzskait\u0113, jo tikai t\u0101 var nodro\u0161in\u0101t visas grupas finan\u0161u st\u0101vok\u013ca piln\u012bgu un p\u0101rredzamu atspogu\u013cojumu.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Defin\u012bcija un noz\u012bme<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Uz\u0146\u0113mums tiek iek\u013cauts konsolid\u0101cij\u0101, ja to kontrol\u0113 m\u0101tesuz\u0146\u0113mums &#8211; parasti ar akciju vai balssties\u012bbu kontrolpaketi. \u0160\u012b kontrole noz\u012bm\u0113, ka m\u0101tesuz\u0146\u0113mumam ir b\u016btiska ietekme uz meitasuz\u0146\u0113muma uz\u0146\u0113m\u0113jdarb\u012bbas un finan\u0161u politiku. \u0160eit noz\u012bme ir ne tikai juridiskajai \u012bpa\u0161umties\u012bbu strukt\u016brai, bet ar\u012b de facto kontrolei.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Konsolid\u0101cijas apjoms nodro\u0161ina, ka visi attiec\u012bgie uz\u0146\u0113mumi tiek pareizi atz\u012bti konsolid\u0113tajos finan\u0161u p\u0101rskatos. Ja meitasuz\u0146\u0113mumi vai ieguld\u012bjumi nav pareizi iek\u013cauti, tas var izkrop\u013cot konsolid\u0113to bilanci un t\u0101d\u0113j\u0101di sniegt nepareizu priek\u0161statu par finan\u0161u st\u0101vokli.<\/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-3995\" src=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-1.jpeg\" alt=\"K\u0101rt\u012bgs rakst\u0101mgalds modern\u0101 biroj\u0101 ar dokumentu tur\u0113t\u0101ju ar uzrakstiem &quot;HGB 294 &amp;amp; 296&quot; un &quot;IFRS&quot;.\r\nFon\u0101 ir lieli logi ar skatu uz pils\u0113tas apb\u016bvi.\r\nAinu izgaismo dabisk\u0101 gaisma, un telp\u0101 ir augi, kas liecina par mier\u012bgu darba vidi.  \" srcset=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-1.jpeg 960w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-1-300x169.jpeg 300w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-1-768x432.jpeg 768w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-1-133x75.jpeg 133w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-1-700x394.jpeg 700w\" sizes=\"(max-width:767px) 700px, (max-width:960px) 100vw, 960px\" \/><\/figure>\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:\/\/kontakt.trusteddecisions.com\/kontakt\/\">Vienojieties par konsult\u0101cijas tik\u0161anos<\/a><\/div>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Normat\u012bvie akti: HGB un IFRS<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Konsolid\u0101cijas apjoma noteik\u0161ana ir balst\u012bta uz skaidru tiesisko regul\u0113jumu. V\u0101cij\u0101 V\u0101cijas Komerclikums (HGB) konsolid\u0101cijas pras\u012bbas reglament\u0113 HGB 294. un 296. pant\u0101.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Noteikumi saska\u0146\u0101 ar HGB 294. un 296. pantu<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u00a7 HGB 294. pants nosaka, ka konsolid\u0113tajos finan\u0161u p\u0101rskatos j\u0101iek\u013cauj visi m\u0101tesuz\u0146\u0113muma kontrol\u0113 eso\u0161ie meitasuz\u0146\u0113mumi. \u00a7 HGB 296. pants pie\u013cauj da\u017eus iz\u0146\u0113mumus, piem\u0113ram, ja meitasuz\u0146\u0113mumi ir maznoz\u012bm\u012bgi vai to iek\u013cau\u0161ana nav iesp\u0113jama.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">IFRS: starptautiskie standarti<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Papildus valsts ties\u012bbu aktiem b\u016btiska noz\u012bme ir ar\u012b starptautiskajam gr\u0101matved\u012bbas standartam SFPS. Tas pieprasa visaptvero\u0161i iek\u013caut visus uz\u0146\u0113mumus, kuros m\u0101tesuz\u0146\u0113mumam ir kontrol\u0113jo\u0161a ietekme. \u0160ie starptautiskie noteikumi uzsver ekonomisko kontroli, nevis form\u0101l\u0101s \u012bpa\u0161umties\u012bbas.<\/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-3998\" src=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-2.jpeg\" alt=\"Konferen\u010du galds, piepild\u012bts ar dokumentu un zi\u0146ojumu kaudz\u0113m.\r\nFon\u0101 ir lieli logi, no kuriem paveras skats uz pils\u0113tas \u0113k\u0101m un debesskr\u0101pjiem.\r\nPersona, kurai redzamas rokas, p\u0101r\u0161\u0137irsta dokumentu kaudzi.\r\n\u0160\u012b aina rada iespaidu par intens\u012bvu uz\u0146\u0113m\u0113jdarb\u012bbu un dokumentu p\u0101rvald\u012bbu modern\u0101 biroj\u0101.   \" srcset=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-2.jpeg 960w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-2-300x169.jpeg 300w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-2-768x432.jpeg 768w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-2-133x75.jpeg 133w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-2-700x394.jpeg 700w\" sizes=\"(max-width:767px) 700px, (max-width:960px) 100vw, 960px\" \/><\/figure>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Konsolid\u0101cijas apjoma ietekme uz konsolid\u0113tajiem finan\u0161u p\u0101rskatiem<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Konsolid\u0101cijas apjomam ir tie\u0161a ietekme uz konsolid\u0113to finan\u0161u p\u0101rskatu sagatavo\u0161anu, jo \u012bpa\u0161i uz konsolid\u0113to bilanci un darb\u012bbas rezult\u0101tiem. Konsolid\u0113tie finan\u0161u p\u0101rskati var sniegt prec\u012bzu priek\u0161statu par visas Grupas neto akt\u012bviem, finansi\u0101lo st\u0101vokli un darb\u012bbas rezult\u0101tiem tikai tad, ja tajos ir piln\u012bb\u0101 iek\u013cauti visi attiec\u012bgie meitasuz\u0146\u0113mumi un kapit\u0101la ieguld\u012bjumi.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Ietekme uz konsolid\u0113to bilanci<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Uz\u0146\u0113muma iek\u013cau\u0161ana konsolid\u0101cij\u0101 noz\u012bm\u0113, ka t\u0101 akt\u012bvi, saist\u012bbas, izdevumi un ien\u0101kumi tiek iek\u013cauti konsolid\u0113tajos finan\u0161u p\u0101rskatos. Tam ir b\u016btiska ietekme uz Koncerna sniegto inform\u0101ciju. Noz\u012bm\u012bga meitasuz\u0146\u0113muma neiek\u013cau\u0161ana var novest pie nepietiekamas v\u0113rt\u012bbas, savuk\u0101rt nerentabla uz\u0146\u0113muma iek\u013cau\u0161ana var negat\u012bvi ietekm\u0113t pe\u013c\u0146as situ\u0101ciju.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Pareizi defin\u0113ts konsolid\u0101cijas apjoms pal\u012bdz prec\u012bzi atspogu\u013cot visas Grupas finan\u0161u st\u0101vokli. K\u013c\u016bdas defin\u012bcij\u0101, piem\u0113ram, attiec\u012bgo uz\u0146\u0113mumu neiek\u013cau\u0161ana, var rad\u012bt izkrop\u013cotu konsolid\u0113t\u0101s bilances atspogu\u013cojumu un t\u0101d\u0113j\u0101di \u013caut izdar\u012bt nepareizus secin\u0101jumus par uz\u0146\u0113muma finansi\u0101lo st\u0101vokli.<\/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-4001\" src=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-3.jpeg\" alt=\"Konferen\u010du galds modern\u0101 biroju \u0113k\u0101 ar lieliem logiem, pa kuriem redzama debesskr\u0101pju panor\u0101ma.\r\nUz galda ir izkais\u012btas diagrammas, zi\u0146ojumi un pildspalvas.\r\nFon\u0101 uz lieliem ekr\u0101niem pie sienas redzami digit\u0101li dati un finan\u0161u grafiki.\r\nAtt\u0113ls rada uz\u0146\u0113m\u0113jdarb\u012bbas anal\u012bzes un finan\u0161u pl\u0101no\u0161anas atmosf\u0113ru pils\u0113tvid\u0113, kas ir tehnolo\u0123iski att\u012bst\u012bta.   \" srcset=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-3.jpeg 960w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-3-300x169.jpeg 300w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-3-768x432.jpeg 768w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-3-133x75.jpeg 133w, https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2024\/09\/Konsolidierungskreis-Bild-3-700x394.jpeg 700w\" sizes=\"(max-width:767px) 700px, (max-width:960px) 100vw, 960px\" \/><\/figure>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Piln\u012bga konsolid\u0101cija un pa\u0161u kapit\u0101la metode<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Ir divas galven\u0101s metodes, k\u0101 iek\u013caut uz\u0146\u0113mumus konsolid\u0113tajos finan\u0161u p\u0101rskatos: piln\u012bga konsolid\u0101cija un pa\u0161u kapit\u0101la metode.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Piln\u012bga konsolid\u0101cija: defin\u012bcija un piem\u0113ro\u0161ana<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Piln\u012bgu konsolid\u0101ciju izmanto, ja m\u0101tesuz\u0146\u0113mumam pieder vair\u0101k nek\u0101 50 % meitasuz\u0146\u0113muma balssties\u012bbu un t\u0101d\u0113j\u0101di tas \u012bsteno kontroli. \u0160\u0101d\u0101 gad\u012bjum\u0101 visi meitasuz\u0146\u0113muma akt\u012bvi, saist\u012bbas, izdevumi un ien\u0101kumi tiek piln\u012bb\u0101 iek\u013cauti konsolid\u0113tajos finan\u0161u p\u0101rskatos. Tas nodro\u0161ina, ka konsolid\u0113tie finan\u0161u p\u0101rskati pareizi atspogu\u013co uz\u0146\u0113muma visp\u0101r\u0113jo ekonomisko st\u0101vokli.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Pa\u0161u kapit\u0101la metode: alternat\u012bva pieeja<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Pa\u0161u kapit\u0101la metodi izmanto uz\u0146\u0113mumiem, kuros m\u0101tesuz\u0146\u0113mumam pieder l\u012bdzdal\u012bba, bet nav piln\u012bgas kontroles, piem\u0113ram, kop\u012bgi kontrol\u0113t\u0101m sabiedr\u012bb\u0101m vai ieguld\u012bjumiem, kas ir maz\u0101ki par 50 %. \u0160\u0101d\u0101 gad\u012bjum\u0101 konsolid\u0113tajos finan\u0161u p\u0101rskatos iek\u013cauj tikai proporcion\u0101lo pe\u013c\u0146u vai zaud\u0113jumus, bet ne kop\u0113jos akt\u012bvus un saist\u012bbas.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Ab\u0101m metod\u0113m ir iz\u0161\u0137iro\u0161a noz\u012bme konsolid\u0101cijas apjoma noteik\u0161an\u0101 un konsolid\u0113t\u0101s bilances pareiz\u0101 atspogu\u013co\u0161an\u0101.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Meitasuz\u0146\u0113mumu un kopuz\u0146\u0113mumu iek\u013cau\u0161ana<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">L\u0113mums par to, kurus uz\u0146\u0113mumus iek\u013caut konsolid\u0101cijas apjom\u0101, ir atkar\u012bgs no t\u0101, vai m\u0101tesuz\u0146\u0113mums kontrol\u0113 meitasuz\u0146\u0113mumus vai kopuz\u0146\u0113mumus.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Meitasuz\u0146\u0113mumi: Iek\u013cau\u0161ana konsolid\u0101cij\u0101<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Meitasuz\u0146\u0113mumi, kuros m\u0101tesuz\u0146\u0113mumam pieder vair\u0101kums balssties\u012bbu un t\u0101d\u0113j\u0101di tas \u012bsteno kontroli, ir piln\u012bb\u0101 j\u0101konsolid\u0113. Piln\u012bga konsolid\u0101cija nodro\u0161ina, ka visas finan\u0161u attiec\u012bbas starp m\u0101tesuz\u0146\u0113mumu un meitasuz\u0146\u0113mumiem tiek pareizi atz\u012btas.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Kopuz\u0146\u0113mumi un pa\u0161u kapit\u0101la metode<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Kop\u012bgi kontrol\u0113tu uz\u0146\u0113mumu gad\u012bjum\u0101, ja m\u0101tesuz\u0146\u0113mums un citas puses \u012bsteno kop\u012bgu kontroli, parasti izmanto pa\u0161u kapit\u0101la metodi. Tas noz\u012bm\u0113, ka m\u0101tesuz\u0146\u0113mums konsolid\u0113tajos finan\u0161u p\u0101rskatos atz\u012bst savu da\u013cu no kopuz\u0146\u0113muma pe\u013c\u0146as un zaud\u0113jumiem, nekonsolid\u0113jot visus akt\u012bvus un saist\u012bbas.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Pareizi noteiktas konsolid\u0101cijas jomas noz\u012bme<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Pareizi noteikta konsolid\u0101cijas joma ir \u013coti svar\u012bga konsolid\u0113to finan\u0161u p\u0101rskatu p\u0101rredzam\u012bbai un precizit\u0101tei. Ja netiek iek\u013cauti svar\u012bgi meitasuz\u0146\u0113mumi vai ieguld\u012bjumi, tas var rad\u012bt izkrop\u013cotu finan\u0161u st\u0101vok\u013ca atspogu\u013cojumu, kas var maldin\u0101t ieguld\u012bt\u0101jus, uzraudz\u012bbas iest\u0101des un citas ieinteres\u0113t\u0101s personas.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Riski nepareizas noteik\u0161anas d\u0113\u013c<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Uz\u0146\u0113mumiem j\u0101nodro\u0161ina, ka tie iev\u0113ro gan HGB, gan IFRS ties\u012bbu aktus un \u0146em v\u0113r\u0101 savas korporat\u012bv\u0101s strukt\u016bras ekonomisko realit\u0101ti. Piln\u012bgas konsolid\u0101cijas vai pa\u0161u kapit\u0101la metodes pareiza piem\u0113ro\u0161ana ir \u013coti svar\u012bga, lai izvair\u012btos no k\u013c\u016bd\u0101m p\u0101rskatos.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Galu gal\u0101 konsolid\u0101cijas apjomam ir galven\u0101 noz\u012bme grupas finan\u0161u komunik\u0101cij\u0101, un tas ir b\u016btisks uz\u0146\u0113muma vad\u012bbas un kontroles elements.<\/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:\/\/kontakt.trusteddecisions.com\/kontakt\/\">Vienojieties par konsult\u0101cijas tik\u0161anos<\/a><\/div>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>K\u0101da ir konsolid\u0101cijas joma? Termins &#8220;konsolid\u0101cijas apjoms&#8221; apz\u012bm\u0113 visus konsolid\u0113tajos finan\u0161u p\u0101rskatos iek\u013cautos uz\u0146\u0113mumus. Tie ir visi meitasuz\u0146\u0113mumi, kurus m\u0101tesuz\u0146\u0113mums<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":4006,"parent":0,"template":"","format":"standard","meta":[],"blog-tag":[],"blog-type":[142],"class_list":["post-9251","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\/9251","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\/4006"}],"wp:attachment":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/media?parent=9251"}],"wp:term":[{"taxonomy":"blog-tag","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-tag?post=9251"},{"taxonomy":"blog-type","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-type?post=9251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}