{"id":2707,"date":"2026-02-26T14:33:57","date_gmt":"2026-02-26T14:33:57","guid":{"rendered":"https:\/\/kopun.1o1o.com.hr\/?p=2707"},"modified":"2026-02-26T14:33:58","modified_gmt":"2026-02-26T14:33:58","slug":"porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova","status":"publish","type":"post","link":"https:\/\/kopun.1o1o.com.hr\/de\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/","title":{"rendered":"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova"},"content":{"rendered":"

Nakon provedene inventure, utvr\u0111ene razlike po inventuri u odnosu na knjigovodstvene iznose predstavljaju inventurne razlike. Utvr\u0111eni manjkovi predstavljaju rashode teku\u0107eg razdoblja, dok utvr\u0111eni vi\u0161kovi predstavljaju prihode teku\u0107eg razdoblja.<\/p>\n\n\n\n

Nemojte zaboraviti!<\/strong> Prije utvr\u0111ivanja inventurnih vi\u0161kova i manjkova svakako provjerite da li je do\u0161lo do zamjena odre\u0111enih inventarnih brojeva. Na ovaj na\u010din \u0107ete adekvatnije iskazati eventualne razlike, te smanjiti iskazani iznos vi\u0161kova i manjkova. Visoki iznosi vi\u0161kova i manjkova, u pravilu upu\u0107uju na neprovo\u0111enje zamjena utvr\u0111enih putem inventure.<\/p>\n\n\n\n

Sa poreznog aspekta, dok su inventurni vi\u0161kovi uvijek oporezivi porezom na dobit, porezni tretman inventurnih manjkova je vezan uz visinu iskazanog manjka. Pri tome manjkovi bi se trebali razdvojiti na:<\/p>\n\n\n\n

    \n
  1. kalo, rastep, lom i kvar <\/li>\n\n\n\n
  2. manjkovi nastali djelovanjem vi\u0161e sile, kao primjerice poplave (elementarne nepogode) i provalne kra\u0111e;<\/li>\n\n\n\n
  3. tehnolo\u0161ki manjkovi nastali tijekom proizvodnog ciklusa, a temeljem utvr\u0111enim internim normativima;<\/li>\n\n\n\n
  4. manjkovi zbog proteka roka trajanja.<\/li>\n<\/ol>\n\n\n\n

    Svi prethodno navedeni  manjkovi, ukoliko su u skladu sa internim \/ eksternim pravilima (npr. odluke o visini kalo, rastepa, loma i kvara definirani odlukama HGK, odluka o tehnolo\u0161kom manjku do visine utvr\u0111ene internim normativima, manjkovi uslijed djelovanja vi\u0161e sile na bazi o\u010devidnika ovla\u0161tene osobe) sa aspekta Zakona o porezu na dodanu vrijednost<\/em> ne zahtjevaju obra\u010dun PDV-a, te se smatraju porezno priznatim rashodom sa aspekta Zakona o porezu na dobit<\/em>. <\/p>\n\n\n\n

    Na iznos manjkova koji prelaze prethodno navedena interna \/ eksterna pravila, mora se obra\u010dunati PDV, te uve\u0107ati osnovica poreza na dobit. <\/p>\n\n\n\n

    Rekapitulacija pregleda poreznog tretmana manjkova dana je u nastavku:<\/p>\n\n\n\n

    Opis manjka I:<\/strong><\/td>Opis manjka II:<\/strong><\/td>Obra\u010dun PDV<\/strong><\/td>Porez na dobit<\/strong><\/td><\/tr>
    Kalo, rastep, lom  i kvar<\/td>do visine propisane odlukom HGK<\/td>Ne<\/td>Porezno priznati rashod<\/td><\/tr>
    iznad visine propisane odlukom HGK<\/td>Da<\/td>Porezno nepriznati rashod<\/td><\/tr>
    Manjak nastao djelovanjem vi\u0161e sile<\/td>do visine utvr\u0111ene o\u010devidnikom ovla\u0161tene osobe<\/td>Ne<\/td>Porezno priznati rashod<\/td><\/tr>
    iznad visine utvr\u0111ene o\u010devidnikom ovla\u0161tene osobe<\/td>Da<\/td>Porezno nepriznati rashod<\/td><\/tr>
    Tehnolo\u0161ki manjak<\/td>do visine utvr\u0111ene normativima<\/td>Ne<\/td>Porezno priznati rashod<\/td><\/tr>
    iznad visine utvr\u0111ene normativima<\/td>Da<\/td>Porezno nepriznati rashod<\/td><\/tr>
    Manjak zbog proteka roka trajanja<\/td>nabava unutar 3 mjeseca prije isteka roka trajanja<\/td>Da<\/td>Porezno nepriznati rashod<\/td><\/tr>
    nabava izvan roka od 3 mjeseca prije isteka roka trajanja<\/td>Ne<\/td>Porezno priznati rashod<\/td><\/tr>
    Manjak na teret odgovorne osobe (tere\u0107enje \/ pla\u0107a u naravi \/ izuzimanje \u010dlana Uprave \/ isplata dobitka vlasnika)<\/td>Da<\/td>Porezno priznati rashod<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Osnovica za obra\u010dun PDV-a i PD-a kod ovih manjkova utvr\u0111uje se u visini nabavne cijene tih ili sli\u010dnih dobara, a ako je je ta cijena nepoznata, visina tro\u0161kova utvr\u0111enih u trenutku isporuke.<\/p>\n\n\n\n

    Podsje\u0107amo!<\/strong> S obzirom na to da se manjak dobara utvr\u0111uje popisom koji se provodi sa stanjem 31. prosinca, u prosincu nastaje i obveza obra\u010duna PDV-a.<\/p>\n\n\n\n

    Dostavljamo i prijedlog Odluke o utvr\u0111enim vi\u0161kovima \/ manjkovima po provedenim inventurnim postupcima<\/a>. <\/p>","protected":false},"excerpt":{"rendered":"

    Nakon provedene inventure, utvr\u0111ene razlike po inventuri u odnosu na knjigovodstvene iznose predstavljaju inventurne razlike. Utvr\u0111eni manjkovi predstavljaju rashode teku\u0107eg razdoblja, dok utvr\u0111eni vi\u0161kovi predstavljaju prihode teku\u0107eg razdoblja. Nemojte zaboraviti! Prije utvr\u0111ivanja inventurnih vi\u0161kova i manjkova svakako provjerite da li je do\u0161lo do zamjena odre\u0111enih inventarnih brojeva. Na ovaj na\u010din \u0107ete adekvatnije iskazati eventualne razlike, […]<\/p>","protected":false},"author":1,"featured_media":795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2707","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti"],"acf":[],"yoast_head":"\nPorezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova | kopun<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova | kopun\" \/>\n<meta property=\"og:description\" content=\"Nakon provedene inventure, utvr\u0111ene razlike po inventuri u odnosu na knjigovodstvene iznose predstavljaju inventurne razlike. Utvr\u0111eni manjkovi predstavljaju rashode teku\u0107eg razdoblja, dok utvr\u0111eni vi\u0161kovi predstavljaju prihode teku\u0107eg razdoblja. Nemojte zaboraviti! Prije utvr\u0111ivanja inventurnih vi\u0161kova i manjkova svakako provjerite da li je do\u0161lo do zamjena odre\u0111enih inventarnih brojeva. Na ovaj na\u010din \u0107ete adekvatnije iskazati eventualne razlike, […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kopun.1o1o.com.hr\/de\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/\" \/>\n<meta property=\"og:site_name\" content=\"kopun\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-26T14:33:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-26T14:33:58+00:00\" \/>\n<meta name=\"author\" content=\"forgebit\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"forgebit\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"3\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/\"},\"author\":{\"name\":\"forgebit\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#\/schema\/person\/b6e992711c81a6973a1049613b65887d\"},\"headline\":\"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova\",\"datePublished\":\"2026-02-26T14:33:57+00:00\",\"dateModified\":\"2026-02-26T14:33:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/\"},\"wordCount\":497,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#organization\"},\"image\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/Newspaper.svg\",\"articleSection\":[\"Novosti\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/\",\"url\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/\",\"name\":\"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova | kopun\",\"isPartOf\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/Newspaper.svg\",\"datePublished\":\"2026-02-26T14:33:57+00:00\",\"dateModified\":\"2026-02-26T14:33:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#primaryimage\",\"url\":\"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/Newspaper.svg\",\"contentUrl\":\"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/Newspaper.svg\",\"width\":32,\"height\":32},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/kopun.1o1o.com.hr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#website\",\"url\":\"https:\/\/kopun.1o1o.com.hr\/\",\"name\":\"kopun\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/kopun.1o1o.com.hr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#organization\",\"name\":\"kopun\",\"url\":\"https:\/\/kopun.1o1o.com.hr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/cropped-Logo-Kopun-Group-icon-color.png\",\"contentUrl\":\"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/cropped-Logo-Kopun-Group-icon-color.png\",\"width\":512,\"height\":512,\"caption\":\"kopun\"},\"image\":{\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#\/schema\/person\/b6e992711c81a6973a1049613b65887d\",\"name\":\"forgebit\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/kopun.1o1o.com.hr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/2ba1bcfeb92ec76eb7ad80cad876f53e1a89aed7d50beca19ccde42d7c8d1e46?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/2ba1bcfeb92ec76eb7ad80cad876f53e1a89aed7d50beca19ccde42d7c8d1e46?s=96&d=mm&r=g\",\"caption\":\"forgebit\"},\"sameAs\":[\"http:\/\/kopun.1o1o.com.hr\"],\"url\":\"https:\/\/kopun.1o1o.com.hr\/de\/author\/forgebit\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova | kopun","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"de_DE","og_type":"article","og_title":"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova | kopun","og_description":"Nakon provedene inventure, utvr\u0111ene razlike po inventuri u odnosu na knjigovodstvene iznose predstavljaju inventurne razlike. Utvr\u0111eni manjkovi predstavljaju rashode teku\u0107eg razdoblja, dok utvr\u0111eni vi\u0161kovi predstavljaju prihode teku\u0107eg razdoblja. Nemojte zaboraviti! Prije utvr\u0111ivanja inventurnih vi\u0161kova i manjkova svakako provjerite da li je do\u0161lo do zamjena odre\u0111enih inventarnih brojeva. Na ovaj na\u010din \u0107ete adekvatnije iskazati eventualne razlike, […]","og_url":"https:\/\/kopun.1o1o.com.hr\/de\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/","og_site_name":"kopun","article_published_time":"2026-02-26T14:33:57+00:00","article_modified_time":"2026-02-26T14:33:58+00:00","author":"forgebit","twitter_card":"summary_large_image","twitter_misc":{"Verfasst von":"forgebit","Gesch\u00e4tzte Lesezeit":"3\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#article","isPartOf":{"@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/"},"author":{"name":"forgebit","@id":"https:\/\/kopun.1o1o.com.hr\/#\/schema\/person\/b6e992711c81a6973a1049613b65887d"},"headline":"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova","datePublished":"2026-02-26T14:33:57+00:00","dateModified":"2026-02-26T14:33:58+00:00","mainEntityOfPage":{"@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/"},"wordCount":497,"commentCount":0,"publisher":{"@id":"https:\/\/kopun.1o1o.com.hr\/#organization"},"image":{"@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#primaryimage"},"thumbnailUrl":"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/Newspaper.svg","articleSection":["Novosti"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/","url":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/","name":"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova | kopun","isPartOf":{"@id":"https:\/\/kopun.1o1o.com.hr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#primaryimage"},"image":{"@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#primaryimage"},"thumbnailUrl":"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/Newspaper.svg","datePublished":"2026-02-26T14:33:57+00:00","dateModified":"2026-02-26T14:33:58+00:00","breadcrumb":{"@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#primaryimage","url":"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/Newspaper.svg","contentUrl":"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/Newspaper.svg","width":32,"height":32},{"@type":"BreadcrumbList","@id":"https:\/\/kopun.1o1o.com.hr\/2026\/02\/26\/porezni-i-racunovodstveni-aspekti-inventurnih-viskova-i-manjkova\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kopun.1o1o.com.hr\/"},{"@type":"ListItem","position":2,"name":"Porezni i ra\u010dunovodstveni aspekti inventurnih vi\u0161kova i manjkova"}]},{"@type":"WebSite","@id":"https:\/\/kopun.1o1o.com.hr\/#website","url":"https:\/\/kopun.1o1o.com.hr\/","name":"kopun","description":"","publisher":{"@id":"https:\/\/kopun.1o1o.com.hr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kopun.1o1o.com.hr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/kopun.1o1o.com.hr\/#organization","name":"kopun","url":"https:\/\/kopun.1o1o.com.hr\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/kopun.1o1o.com.hr\/#\/schema\/logo\/image\/","url":"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/cropped-Logo-Kopun-Group-icon-color.png","contentUrl":"https:\/\/kopun.1o1o.com.hr\/wp-content\/uploads\/2025\/12\/cropped-Logo-Kopun-Group-icon-color.png","width":512,"height":512,"caption":"kopun"},"image":{"@id":"https:\/\/kopun.1o1o.com.hr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/kopun.1o1o.com.hr\/#\/schema\/person\/b6e992711c81a6973a1049613b65887d","name":"forgebit","image":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/kopun.1o1o.com.hr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/2ba1bcfeb92ec76eb7ad80cad876f53e1a89aed7d50beca19ccde42d7c8d1e46?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2ba1bcfeb92ec76eb7ad80cad876f53e1a89aed7d50beca19ccde42d7c8d1e46?s=96&d=mm&r=g","caption":"forgebit"},"sameAs":["http:\/\/kopun.1o1o.com.hr"],"url":"https:\/\/kopun.1o1o.com.hr\/de\/author\/forgebit\/"}]}},"_links":{"self":[{"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/posts\/2707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/comments?post=2707"}],"version-history":[{"count":1,"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/posts\/2707\/revisions"}],"predecessor-version":[{"id":2708,"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/posts\/2707\/revisions\/2708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/media\/795"}],"wp:attachment":[{"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/media?parent=2707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/categories?post=2707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kopun.1o1o.com.hr\/de\/wp-json\/wp\/v2\/tags?post=2707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}