{"id":415901,"date":"2022-06-04T06:55:23","date_gmt":"2022-06-04T03:55:23","guid":{"rendered":"https:\/\/eba.com.ua\/?p=415901"},"modified":"2022-06-04T06:57:54","modified_gmt":"2022-06-04T03:57:54","slug":"yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/","title":{"rendered":"[:ua]\u042f\u043a \u0432\u0456\u0439\u043d\u0430 \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0431\u043b\u0456\u043a \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u044f\u043a\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0437\u0435\u043c\u043b\u044e \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c?[:en]How does the war affect the accounting of assets and what are the features of taxation of land and real estate tax?[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-415902 size-large\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/skrin-2.06.22-1024x542.png\" alt=\"\" width=\"1024\" height=\"542\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/skrin-2.06.22-1024x542.png 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/skrin-2.06.22-300x159.png 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/skrin-2.06.22-768x406.png 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/skrin-2.06.22-1536x812.png 1536w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/skrin-2.06.22-650x344.png 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/skrin-2.06.22-800x423.png 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/skrin-2.06.22-170x90.png 170w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/skrin-2.06.22.png 1919w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p style=\"font-weight: 400;\">Since February 24, 2022, for many, unfortunately, the issue of accounting\/writing off stocks and fixed assets that were destroyed\/damaged by the armed aggression of the Russian Federation has become relevant. There are also certain features for VAT accounting of such transactions. So on June 2, 2022, at the <strong>Anticrisis Economics with EBA Odesa <\/strong>online meeting, we looked at these and other issues in more detail. The speakers of the event were<strong> Crowe Mikhailenko<\/strong> experts: <strong>Vitaliy Smerdov<\/strong>, Partner of Tax Practice and <strong>Victoria Vlasenko<\/strong>, Advisor of Tax Practice.<\/p>\n<p style=\"font-weight: 400;\">We draw the attention of business to the <strong>following important nuances below. <\/strong><\/p>\n<ul>\n<li>Currently, the State Tax Service imposes certain conditions and restrictions on the inclusion of the value of destroyed\/damaged property in the costs, in particular, requires inventory and CCI certificate (even despite the letter of the CCI dated 28.02.2022 \u2116 2024\/02.0-7.1, which identified the armed aggression of the Russian Federation as circumstances of force majeure). Therefore,<strong> assets destroyed or damaged in the combat zone can be written off only after they have been physically accessed, inventoried and a commission set up to recover lost records<\/strong>. And after establishing the fact of liquidation of fixed assets, inventory and in the presence of a certificate of the Chamber of Commerce and Industry of Ukraine, confirming the occurrence of force majeure (force majeure) that took place on the territory of hostilities, the business entity has the right to display such liquidation in the financial and\/or tax reporting.<\/li>\n<li><strong>With regard to the revaluation of fixed assets and real estate to zero<\/strong>, there are no consequences of income tax on revaluation transactions (there are adjustments, but they usually do not lead to the need to pay income tax &#8211; costs and incremental adjustments will be reimbursed). Also, in accordance with the rules of accounting, the discount does not lead to an increase in income. In turn, the discount is not an event for VAT purposes, however, in practice, the auditors had other opinions.<\/li>\n<li>In accordance with the provisions of Law \u2116 2120, which <strong>exempts businesses from paying for land, environmental tax for the duration of hostilities in Ukraine from March 2022<\/strong>. Temporarily, from March 1, 2022 to December 31 of the year following the year in which the martial law was terminated or lifted, the state of emergency shall not accrue or pay for: land (land tax and rent for land plots of state and communal property) for land plots (land shares), located in the territories where hostilities are taking place, or in the territories temporarily occupied by the armed forces of the Russian Federation, and are owned or used, including on lease, individuals or legal entities; (land plots (shares), defined by the regional military administrations as littered with explosives and \/ or on which there are fortifications).<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Thanks to the speakers for a useful practical excursion on a given topic!<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Since February 24, 2022, for many, unfortunately, the issue of accounting\/writing off stocks and fixed assets that were destroyed\/damaged by the armed aggression of the Russian Federation has become relevant. There are also certain features for VAT accounting of such transactions. So on June 2, 2022, at the Anticrisis Economics with EBA Odesa online meeting, [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":415905,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[11],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How does the war affect the accounting of assets and what are the features of taxation of land and real estate tax? - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How does the war affect the accounting of assets and what are the features of taxation of land and real estate tax? - European Business Association\" \/>\n<meta property=\"og:description\" content=\"Since February 24, 2022, for many, unfortunately, the issue of accounting\/writing off stocks and fixed assets that were destroyed\/damaged by the armed aggression of the Russian Federation has become relevant. There are also certain features for VAT accounting of such transactions. So on June 2, 2022, at the Anticrisis Economics with EBA Odesa online meeting, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-04T03:55:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-04T03:57:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/Odesa_04062022.png\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/\",\"url\":\"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/\",\"name\":\"[:ua]\u042f\u043a \u0432\u0456\u0439\u043d\u0430 \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0431\u043b\u0456\u043a \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u044f\u043a\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0437\u0435\u043c\u043b\u044e \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c?[:en]How does the war affect the accounting of assets and what are the features of taxation of land and real estate tax?[:] - European Business Association\",\"isPartOf\":{\"@id\":\"https:\/\/eba.com.ua\/#website\"},\"datePublished\":\"2022-06-04T03:55:23+00:00\",\"dateModified\":\"2022-06-04T03:57:54+00:00\",\"author\":{\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\"},\"breadcrumb\":{\"@id\":\"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eba.com.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u042f\u043a \u0432\u0456\u0439\u043d\u0430 \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0431\u043b\u0456\u043a \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u044f\u043a\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0437\u0435\u043c\u043b\u044e \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c?\",\"item\":{\"@type\":\"WebPage\",\"name\":\"[:ua]\u042f\u043a \u0432\u0456\u0439\u043d\u0430 \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0431\u043b\u0456\u043a \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u044f\u043a\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0437\u0435\u043c\u043b\u044e \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c?[:en]How does the war affect the accounting of assets and what are the features of taxation of land and real estate tax?[:]\"}}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eba.com.ua\/#website\",\"url\":\"https:\/\/eba.com.ua\/\",\"name\":\"European Business Association\",\"description\":\"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eba.com.ua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\",\"name\":\"Katia Chaikovska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"caption\":\"Katia Chaikovska\"},\"url\":\"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:ua]\u042f\u043a \u0432\u0456\u0439\u043d\u0430 \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0431\u043b\u0456\u043a \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u044f\u043a\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0437\u0435\u043c\u043b\u044e \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c?[:en]How does the war affect the accounting of assets and what are the features of taxation of land and real estate tax?[:] - European Business Association","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/","og_locale":"en_US","og_type":"article","og_title":"How does the war affect the accounting of assets and what are the features of taxation of land and real estate tax? - European Business Association","og_description":"Since February 24, 2022, for many, unfortunately, the issue of accounting\/writing off stocks and fixed assets that were destroyed\/damaged by the armed aggression of the Russian Federation has become relevant. There are also certain features for VAT accounting of such transactions. So on June 2, 2022, at the Anticrisis Economics with EBA Odesa online meeting, [&hellip;]","og_url":"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/","og_site_name":"European Business Association","article_published_time":"2022-06-04T03:55:23+00:00","article_modified_time":"2022-06-04T03:57:54+00:00","og_image":[{"width":400,"height":400,"url":"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/06\/Odesa_04062022.png","type":"image\/png"}],"author":"Katia Chaikovska","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Katia Chaikovska","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/","url":"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/","name":"[:ua]\u042f\u043a \u0432\u0456\u0439\u043d\u0430 \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0431\u043b\u0456\u043a \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u044f\u043a\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0437\u0435\u043c\u043b\u044e \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c?[:en]How does the war affect the accounting of assets and what are the features of taxation of land and real estate tax?[:] - European Business Association","isPartOf":{"@id":"https:\/\/eba.com.ua\/#website"},"datePublished":"2022-06-04T03:55:23+00:00","dateModified":"2022-06-04T03:57:54+00:00","author":{"@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52"},"breadcrumb":{"@id":"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/eba.com.ua\/yak-vijna-vplyvaye-na-oblik-aktyviv-ta-yaki-osoblyvosti-opodatkuvannya-podatkom-na-zemlyu-ta-podatkom-na-neruhomist\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/eba.com.ua\/"},{"@type":"ListItem","position":2,"name":"\u042f\u043a \u0432\u0456\u0439\u043d\u0430 \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0431\u043b\u0456\u043a \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u044f\u043a\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0437\u0435\u043c\u043b\u044e \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c?","item":{"@type":"WebPage","name":"[:ua]\u042f\u043a \u0432\u0456\u0439\u043d\u0430 \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0431\u043b\u0456\u043a \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u044f\u043a\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0437\u0435\u043c\u043b\u044e \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c?[:en]How does the war affect the accounting of assets and what are the features of taxation of land and real estate tax?[:]"}}]},{"@type":"WebSite","@id":"https:\/\/eba.com.ua\/#website","url":"https:\/\/eba.com.ua\/","name":"European Business Association","description":"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eba.com.ua\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52","name":"Katia Chaikovska","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","caption":"Katia Chaikovska"},"url":"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/"}]}},"_links":{"self":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/415901"}],"collection":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=415901"}],"version-history":[{"count":2,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/415901\/revisions"}],"predecessor-version":[{"id":415904,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/415901\/revisions\/415904"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media\/415905"}],"wp:attachment":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=415901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=415901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=415901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}