{"id":30502,"date":"2023-12-07T09:20:43","date_gmt":"2023-12-07T09:20:43","guid":{"rendered":"https:\/\/masterskills.org\/blog\/quyen-chon-co-phieu-khich-le-incentive-stock-option-iso-la-gi-dac-diem.html"},"modified":"2023-12-23T06:13:21","modified_gmt":"2023-12-22T23:13:21","slug":"quyen-chon-co-phieu-khich-le-incentive-stock-option-iso-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/quyen-chon-co-phieu-khich-le-incentive-stock-option-iso-la-gi-dac-diem.html","title":{"rendered":"Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (Incentive Stock Option &#8211; ISO) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[nh\u1eadp ch\u00fa th\u00edch]\">Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Chugh.com<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7<\/font><\/h2>\n<p><b>Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n<p><b>Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7<\/b> trong ti\u00ea\u0301ng Anh la\u0300 <b>Incentive Stock Option, <\/b>vi\u1ebft t\u1eaft l\u00e0\u00a0<b>ISO.<\/b><\/p>\n<p><b>Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO)<\/b> l\u00e0 ph\u00fac l\u1ee3i c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c trao cho nh\u00e2n vi\u00ean d\u01b0\u1edbi d\u1ea1ng quy\u1ec1n mua c\u1ed5 phi\u1ebfu v\u1edbi gi\u00e1 chi\u1ebft kh\u1ea5u c\u00f9ng v\u1edbi kho\u1ea3n gi\u1ea3m thu\u1ebf h\u1ea5p d\u1eabn tr\u00ean l\u1ee3i nhu\u1eadn.<\/p>\n<p>L\u1ee3i nhu\u1eadn ki\u1ebfm t\u1eeb c\u00e1c quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO) s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf theo t\u1ec9 l\u1ec7 l\u00e3i v\u1ed1n, ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u1eeb t\u1ec9 l\u1ec7 thu nh\u1eadp t\u0103ng l\u00ean so v\u1edbi thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng.     \u00a0\u00a0<\/p>\n<p><i>M\u1eb7t kh\u00e1c,\u00a0<\/i>quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n<i>\u00a0(NSO) b\u1ecb \u0111\u00e1nh thu\u1ebf nh\u01b0 thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng.  \u00a0  \u00a0\u00a0<\/i><\/p>\n<p>Nh\u00ecn chung, c\u1ed5 phi\u1ebfu ISO ch\u1ec9 \u0111\u01b0\u1ee3c trao cho qu\u1ea3n l\u00ed c\u1ea5p cao v\u00e0 nh\u00e2n vi\u00ean c\u00f3 gi\u00e1 tr\u1ecb \u0111\u00f3ng g\u00f3p cao cho c\u00f4ng ty.   ISO c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 quy\u1ec1n ch\u1ecdn ch\u1ee9ng kho\u00e1n theo lu\u1eadt \u0111\u1ecbnh hay ti\u00eau chu\u1ea9n.  \u00a0  \u00a0\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1eb7c \u0111i\u1ec3m Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7\u00a0<\/font><\/h3>\n<p><b>Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO)<\/b> \u0111\u01b0\u1ee3c cung c\u1ea5p b\u1edfi c\u00e1c c\u00f4ng ty nh\u1eb1m khuy\u1ebfn kh\u00edch nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c l\u00e2u d\u00e0i, c\u0169ng nh\u01b0 \u0111\u00f3ng g\u00f3p cho s\u1ef1 t\u0103ng tr\u01b0\u1edfng v\u00e0 ph\u00e1t tri\u1ec3n v\u00e0 t\u0103ng gi\u00e1 c\u1ed5 phi\u1ebfu c\u00f4ng ty \u0111\u00f3.\u00a0<\/p>\n<p><i>C\u00e1c quy\u1ec1n ch\u1ecdn ISO th\u01b0\u1eddng \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai ho\u1eb7c c\u00e1c c\u00f4ng ty t\u01b0 nh\u00e2n c\u00f3 k\u1ebf ho\u1ea1ch ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n c\u00f4ng khai v\u00e0o m\u1ed9t ng\u00e0y trong t\u01b0\u01a1ng lai.  \u00a0\u00a0<\/i><\/p>\n<p>C\u00e1c quy\u1ec1n ch\u1ecdn ISO c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c l\u01b0\u01a1ng th\u01b0\u1edfng thay cho vi\u1ec7c t\u0103ng l\u01b0\u01a1ng truy\u1ec1n th\u1ed1ng.\u00a0<\/p>\n<p>Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO) gi\u1ed1ng nh\u01b0 c\u00e1c ph\u00fac l\u1ee3i kh\u00e1c, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00e1ch \u0111\u1ec3 thu h\u00fat nh\u00e2n t\u00e0i, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi m\u1ed9t c\u00f4ng ty hi\u1ec7n kh\u00f4ng \u0111\u1ee7 kh\u1ea3 n\u0103ng tr\u1ea3 m\u1ed9t m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf c\u1ea1nh tranh nh\u01b0 c\u00e1c \u0111\u1ed1i th\u1ee7.  \u00a0\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">C\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7\u00a0<\/font><\/h3>\n<p>C\u00e1c <b>quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO)<\/b> \u0111\u01b0\u1ee3c ban h\u00e0nh hay \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t v\u1edbi m\u1ee9c gi\u00e1 do c\u00f4ng ty \u0111\u1eb7t ra, \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n.   \u0110\u00e2y th\u01b0\u1eddng l\u00e0 m\u1ee9c gi\u00e1 m\u00e0 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3.\u00a0<\/p>\n<p>C\u00e1c quy\u1ec1n ch\u1ecdn th\u01b0\u1eddng c\u00f3 m\u1ed9t kho\u1ea3ng th\u1eddi gian trao quy\u1ec1n tr\u01b0\u1edbc khi ch\u00fang c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, kho\u1ea3ng th\u1eddi gian n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp b\u1edfi c\u00f4ng ty ph\u00e1t h\u00e0nh.  \u00a0\u00a0<\/p>\n<p>Khi \u0111\u1ebfn th\u1eddi h\u1ea1n giao quy\u1ec1n, nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 mua c\u1ed5 phi\u1ebfu v\u1edbi gi\u00e1 th\u1ef1c hi\u1ec7n hay c\u00f2n g\u1ecdi l\u00e0 th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn.\u00a0<\/p>\n<p><i>Sau \u0111\u00f3, nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 b\u00e1n c\u1ed5 phi\u1ebfu v\u1edbi gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00fac th\u1ef1c hi\u1ec7n quy\u1ec1n \u0111\u1ec3 thu l\u1ea1i kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 th\u1ef1c hi\u1ec7n v\u00e0 gi\u00e1 b\u00e1n l\u00e0 l\u1ee3i nhu\u1eadn.  \u00a0  \u00a0<\/i><\/p>\n<p>C\u00e1c quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO) ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1eef h\u01a1n m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n v\u00e0 hai n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u1ea5p quy\u1ec1n.  T\u1ea5t nhi\u00ean, kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 n\u00e0o \u0111\u1ea3m b\u1ea3o gi\u00e1 c\u1ed5 phi\u1ebfu s\u1ebd cao h\u01a1n gi\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u00e2n vi\u00ean th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn.\u00a0<\/p>\n<p>N\u1ebfu gi\u00e1 hi\u1ec7n h\u00e0nh th\u1ea5p h\u01a1n, nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 gi\u1eef c\u00e1c quy\u1ec1n ch\u1ecdn cho \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y \u0111\u00e1o h\u1ea1n quy\u1ec1n ch\u1ecdn \u0111\u1ec3 \u0111\u1ee3i th\u1eddi \u0111i\u1ec3m gi\u00e1 c\u1ed5 phi\u1ebfu t\u0103ng.\u00a0<\/p>\n<p><i>Th\u00f4ng th\u01b0\u1eddng, quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO) th\u01b0\u1eddng \u0111\u00e1o h\u1ea1n sau 10 n\u0103m.  \u00a0<\/i><\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Th\u1ecfa thu\u1eadn thu\u1ebf cho Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7\u00a0<\/font><\/h3>\n<p>C\u00e1c<b> quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO)<\/b> \u0111\u01b0\u1ee3c x\u1eed l\u00ed thu\u1ebf thu\u1eadn l\u1ee3i h\u01a1n so v\u1edbi c\u00e1c quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n m\u1ed9t ph\u1ea7n l\u00e0 do ch\u00fang y\u00eau c\u1ea7u ng\u01b0\u1eddi s\u1edf h\u1eefu n\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu trong m\u1ed9t kho\u1ea3ng th\u1eddi gian d\u00e0i h\u01a1n.  \u00a0<\/p>\n<p><i>\u0110i\u1ec1u n\u00e0y c\u0169ng gi\u1ed1ng v\u1edbi c\u1ed5 phi\u1ebfu th\u00f4ng th\u01b0\u1eddng. C\u1ed5 phi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef trong kho\u1ea3ng th\u1eddi gian h\u01a1n m\u1ed9t n\u0103m \u0111\u1ec3 l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c b\u00e1n c\u1ed5 phi\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 l\u00e3i v\u1ed1n t\u0103ng l\u00ean thay v\u00ec l\u00e0 thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng.  \u00a0\u00a0<\/i><\/p>\n<p>V\u1edbi quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO), c\u1ed5 phi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1eef trong h\u01a1n m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n v\u00e0 hai n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u1ea5p quy\u1ec1n. C\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng \u0111\u1ec3 l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c xem l\u00e0 l\u00e3i v\u1ed1n thay v\u00ec thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c.  \u00a0\u00a0<\/p>\n<p>Gi\u1ea3 s\u1eed m\u1ed9t c\u00f4ng ty c\u1ea5p 100 quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 cho nh\u00e2n vi\u00ean v\u00e0o ng\u00e0y 1 th\u00e1ng 12 n\u0103m nay.   Nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn ho\u1eb7c mua 100 c\u1ed5 phi\u1ebfu v\u00e0o sau ng\u00e0y 1 th\u00e1ng 12 .\u00a0<\/p>\n<p><i>Sau \u0111\u00f3, ng\u01b0\u1eddi n\u00e0y c\u00f3 th\u1ec3 b\u00e1n quy\u1ec1n ch\u1ecdn b\u1ea5t k\u00ec l\u00fac sau m\u1ed9t n\u0103m k\u1ec3 t\u1eeb 1\/12\/2021 \u0111\u1ec3 l\u1ee3i nhu\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c coi l\u00e0 l\u00e3i v\u1ed1n.\u00a0 \u00a0<\/i><\/p>\n<p>L\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n.  \u00a0\u00a0<\/p>\n<p><b>Thu\u1ebf su\u1ea5t\u00a0<\/b><\/p>\n<p>K\u1ec3 t\u1eeb n\u0103m nay, thu\u1ebf su\u1ea5t kho\u1ea3n t\u0103ng v\u1ed1n l\u00e0 0%, 15% ho\u1eb7c 20% t\u00f9y thu\u1ed9c v\u00e0o thu nh\u1eadp c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.  \u00a0\u00a0<\/p>\n<p>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n dao \u0111\u1ed9ng t\u1eeb 12% \u0111\u1ebfn 32% t\u00f9y theo thu nh\u1eadp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.  \u00a0\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\"><font color=\"#3d85c6\">Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO) v\u00e0 Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n (NSO)\u00a0<\/font><\/font><\/h3>\n<p>L\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c b\u00e1n<b> quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n (NSO) <\/b>c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf d\u01b0\u1edbi d\u1ea1ng thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng ho\u1eb7c d\u01b0\u1edbi d\u1ea1ng k\u1ebft h\u1ee3p gi\u1eefa thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng v\u00e0 t\u0103ng l\u00e3i v\u1ed1n t\u00f9y thu\u1ed9c v\u00e0o th\u1eddi gian ch\u00fang \u0111\u01b0\u1ee3c b\u00e1n sau khi quy\u1ec1n ch\u1ecdn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.\u00a0<\/p>\n<p><i>Ngo\u00e0i ra, m\u1ed9t s\u1ed1 gi\u00e1 tr\u1ecb c\u1ee7a NSO c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ngay khi c\u00e1c quy\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.   M\u1eb7t kh\u00e1c, c\u00e1c quy\u1ec1n ch\u1ecdn ISO kh\u00f4ng c\u1ea7n ph\u1ea3i b\u00e1o c\u00e1o cho \u0111\u1ebfn khi c\u00f3 l\u1ee3i nhu\u1eadn.  \u00a0\u00a0<\/i><\/p>\n<p>\u0110\u1ed1i v\u1edbi nh\u00e2n vi\u00ean, nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a ISO l\u00e0 r\u1ee7i ro l\u1edbn h\u01a1n do th\u1eddi gian ch\u1edd \u0111\u1ee3i tr\u01b0\u1edbc khi c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n hay b\u00e1n c\u00e1c quy\u1ec1n ch\u1ecdn l\u00e2u h\u01a1n.  \u00a0\u00a0<\/p>\n<p>Ngo\u00e0i ra c\u00f2n c\u00f3 r\u1ee7i ro vi\u1ec7c b\u00e1n ISO c\u00f3 th\u1ec3 t\u1ea1o ra l\u1ee3i nhu\u1eadn \u0111\u1ee7 l\u1edbn \u0111\u1ec3 nh\u00e2n vi\u1ec7n ph\u1ea3i ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u thay th\u1ebf.\u00a0<\/p>\n<p><i>Tuy nhi\u00ean, thu\u1ebf n\u00e0y th\u01b0\u1eddng ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp r\u1ea5t cao ho\u1eb7c c\u00e1c ph\u1ea7n th\u01b0\u1edfng quy\u1ec1n ch\u1ecdn ph\u1ea3i c\u00f3 gi\u00e1 tr\u1ecb r\u1ea5t l\u1edbn.\u00a0 \u00a0<\/i><\/p>\n<p>(Theo <i>Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ti\u1ebfng Anh: Incentive Stock Option, vi\u1ebft t\u1eaft: ISO) l\u00e0 ph\u00fac l\u1ee3i c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c trao cho nh\u00e2n vi\u00ean d\u01b0\u1edbi d\u1ea1ng quy\u1ec1n mua c\u1ed5 phi\u1ebfu v\u1edbi gi\u00e1 chi\u1ebft kh\u1ea5u c\u00f9ng v\u1edbi kho\u1ea3n gi\u1ea3m thu\u1ebf h\u1ea5p d\u1eabn tr\u00ean l\u1ee3i nhu\u1eadn.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30502"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=30502"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30502\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=30502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=30502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=30502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}