{"id":18388,"date":"2016-09-23T09:24:52","date_gmt":"2016-09-23T07:24:52","guid":{"rendered":"http:\/\/vergesabogados.com\/?p=17037"},"modified":"2026-10-01T19:53:17","modified_gmt":"2026-10-01T19:53:17","slug":"cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes","status":"publish","type":"post","link":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/","title":{"rendered":"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES)"},"content":{"rendered":"<p>La <strong>reforma<\/strong> de 2015 de la Ley de Sociedades de Capital supuso una gran cantidad de modificaciones, entre ellas <strong>el contenido de la memoria abreviada en \u00a0las PYMES<\/strong>.<\/p>\n<p>Aunque dicha modificaci\u00f3n entr\u00f3 en vigor el 1 de enero de 2016, ahora que se acerca el nuevo cierre de las cuentas anuales creemos importante recordar las modificaciones en relaci\u00f3n con el contenido de la memoria abreviada para las PYMES.<\/p>\n<p>Previo a entrar en materia nos situaremos en las obligaciones societarias de las PYMES: Una vez cerrado el ejercicio social, en el plazo m\u00e1ximo de tres meses, deben formular las cuentas anuales, el balance, la cuenta de p\u00e9rdidas y ganancias, el estado de cambios en el patrimonio neto y el estado de flujos de efectivo, y una vez aprobados, deben depositarse en el Registro Mercantil en el plazo de un mes.<\/p>\n<p>En el caso que nos ocupa (PYMES) la formulaci\u00f3n de las cuentas ser\u00e1 en formato abreviado siempre que se re\u00fana dos de los tres requisitos que establece la Ley de Sociedades de Capital:<\/p>\n<p>1.- Que el total de las partidas del activo no supere los cuatro millones de euros<\/p>\n<p>2.- Que el importe neto de su cifra anual de negocios no supere los ocho millones de euros<\/p>\n<p>3.- y\/o que el n\u00famero medio de trabajadores empleados durante el ejercicio no sea superior a cincuenta.<\/p>\n<p>&nbsp;<\/p>\n<p>Entre las diferencias sustanciales destacamos que, tras la reforma, desaparecen dos puntos que se ven\u00edan exigiendo en la memoria: el primero,, relativo a la obligaci\u00f3n de relacionar las sociedades de \u00a0las que la sociedad era socia; y el segundo, la necesidad de rese\u00f1ar el importe global de los sueldos, dietas y remuneraciones del personal de alta direcci\u00f3n de los miembros del \u00f3rgano de administraci\u00f3n.<\/p>\n<p>Por otro lado se introducen varios puntos relevantes:<\/p>\n<ol>\n<li>Obligaci\u00f3n de especificar el n\u00famero medio de personas empleadas<\/li>\n<li>Obligaci\u00f3n de \u00a0incluir en la memoria los movimientos de las diversas partidas de activo no corriente<\/li>\n<li>otro punto que a\u00f1ade la reforma es el relativo a los instrumentos financieros<\/li>\n<li>Plasmar el importe y naturaleza de las partidas de ingresos o gastos con importes excepcionales<\/li>\n<li>\u00a0Describir las circunstancias de importancia significativa que se produzcan tras la fecha de cierre de balance<\/li>\n<li>Relacionar el importe global de las garant\u00edas comprometidas con terceros, los acuerdos que no figuren en el balance y las transacciones significativas que tenga la sociedad<\/li>\n<li>Por \u00faltimo, la reforma de 2015 obliga a las PYMES a referenciar el importe global de los anticipos y cr\u00e9ditos concedidos a los miembros de los \u00f3rganos de administraci\u00f3n y al personal de alta direcci\u00f3n.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>El equipo de Verg\u00e9s Abogados pone a su disposici\u00f3n el \u00c1rea de Asesor\u00eda para preparar las cuentas anuales venideras conforme a la reforma de 2015.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La reforma de 2015 de la Ley de Sociedades de Capital supuso una gran cantidad de modificaciones, entre ellas el contenido de la memoria abreviada en \u00a0las PYMES. Aunque dicha modificaci\u00f3n entr\u00f3 en vigor el 1 de enero de 2016, ahora que se acerca el nuevo cierre de las cuentas anuales creemos importante recordar las [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18389,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[117,282,621,679,680,683,687,1093,836,870],"class_list":["post-18388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar","tag-asesoria","tag-cuentas-anuales","tag-ley-de-sociedades-de-capital","tag-memoria","tag-memoria-abreviada","tag-mercantil","tag-modificaciones","tag-oculto-blog","tag-pymes","tag-reforma"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES) - Conversa<\/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:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES) - Conversa\" \/>\n<meta property=\"og:description\" content=\"La reforma de 2015 de la Ley de Sociedades de Capital supuso una gran cantidad de modificaciones, entre ellas el contenido de la memoria abreviada en \u00a0las PYMES. Aunque dicha modificaci\u00f3n entr\u00f3 en vigor el 1 de enero de 2016, ahora que se acerca el nuevo cierre de las cuentas anuales creemos importante recordar las [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/\" \/>\n<meta property=\"og:site_name\" content=\"Conversa\" \/>\n<meta property=\"article:published_time\" content=\"2016-09-23T07:24:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-01T19:53:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/conversa.legal\/wp-content\/uploads\/2016\/09\/2.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"890\" \/>\n\t<meta property=\"og:image:height\" content=\"591\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/#\\\/schema\\\/person\\\/37a8e5fa41e9a90954b2bcafde1c7af6\"},\"headline\":\"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES)\",\"datePublished\":\"2016-09-23T07:24:52+00:00\",\"dateModified\":\"2026-10-01T19:53:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/\"},\"wordCount\":480,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/conversa.legal\\\/wp-content\\\/uploads\\\/2016\\\/09\\\/2.jpeg\",\"keywords\":[\"asesor\u00eda\",\"cuentas anuales\",\"ley de sociedades de capital\",\"memoria\",\"memoria abreviada\",\"mercantil\",\"modificaciones\",\"oculto-blog\",\"pymes\",\"reforma\"],\"articleSection\":[\"Sin categorizar\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/\",\"url\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/\",\"name\":\"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES) - Conversa\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/conversa.legal\\\/wp-content\\\/uploads\\\/2016\\\/09\\\/2.jpeg\",\"datePublished\":\"2016-09-23T07:24:52+00:00\",\"dateModified\":\"2026-10-01T19:53:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/conversa.legal\\\/wp-content\\\/uploads\\\/2016\\\/09\\\/2.jpeg\",\"contentUrl\":\"https:\\\/\\\/conversa.legal\\\/wp-content\\\/uploads\\\/2016\\\/09\\\/2.jpeg\",\"width\":890,\"height\":591},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/conversa.legal\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/conversa.legal\\\/en\\\/\",\"name\":\"Conversa\",\"description\":\"Just another WordPress site\",\"publisher\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/conversa.legal\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/#organization\",\"name\":\"Conversa\",\"url\":\"https:\\\/\\\/conversa.legal\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/conversa.legal\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/CONtagline_neg_pluma@2x.png\",\"contentUrl\":\"https:\\\/\\\/conversa.legal\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/CONtagline_neg_pluma@2x.png\",\"width\":1400,\"height\":298,\"caption\":\"Conversa\"},\"image\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/en\\\/#\\\/schema\\\/person\\\/37a8e5fa41e9a90954b2bcafde1c7af6\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5ea015c764bbc832dde76dc803aa2aa7581c27d30d91222eacfaa52e16106a28?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5ea015c764bbc832dde76dc803aa2aa7581c27d30d91222eacfaa52e16106a28?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5ea015c764bbc832dde76dc803aa2aa7581c27d30d91222eacfaa52e16106a28?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/conversa.legal\"],\"url\":\"https:\\\/\\\/conversa.legal\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES) - Conversa","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:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/","og_locale":"en_US","og_type":"article","og_title":"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES) - Conversa","og_description":"La reforma de 2015 de la Ley de Sociedades de Capital supuso una gran cantidad de modificaciones, entre ellas el contenido de la memoria abreviada en \u00a0las PYMES. Aunque dicha modificaci\u00f3n entr\u00f3 en vigor el 1 de enero de 2016, ahora que se acerca el nuevo cierre de las cuentas anuales creemos importante recordar las [&hellip;]","og_url":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/","og_site_name":"Conversa","article_published_time":"2016-09-23T07:24:52+00:00","article_modified_time":"2026-10-01T19:53:17+00:00","og_image":[{"width":890,"height":591,"url":"https:\/\/conversa.legal\/wp-content\/uploads\/2016\/09\/2.jpeg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/#article","isPartOf":{"@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/"},"author":{"name":"admin","@id":"https:\/\/conversa.legal\/en\/#\/schema\/person\/37a8e5fa41e9a90954b2bcafde1c7af6"},"headline":"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES)","datePublished":"2016-09-23T07:24:52+00:00","dateModified":"2026-10-01T19:53:17+00:00","mainEntityOfPage":{"@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/"},"wordCount":480,"commentCount":0,"publisher":{"@id":"https:\/\/conversa.legal\/en\/#organization"},"image":{"@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/#primaryimage"},"thumbnailUrl":"https:\/\/conversa.legal\/wp-content\/uploads\/2016\/09\/2.jpeg","keywords":["asesor\u00eda","cuentas anuales","ley de sociedades de capital","memoria","memoria abreviada","mercantil","modificaciones","oculto-blog","pymes","reforma"],"articleSection":["Sin categorizar"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/","url":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/","name":"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES) - Conversa","isPartOf":{"@id":"https:\/\/conversa.legal\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/#primaryimage"},"image":{"@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/#primaryimage"},"thumbnailUrl":"https:\/\/conversa.legal\/wp-content\/uploads\/2016\/09\/2.jpeg","datePublished":"2016-09-23T07:24:52+00:00","dateModified":"2026-10-01T19:53:17+00:00","breadcrumb":{"@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/#primaryimage","url":"https:\/\/conversa.legal\/wp-content\/uploads\/2016\/09\/2.jpeg","contentUrl":"https:\/\/conversa.legal\/wp-content\/uploads\/2016\/09\/2.jpeg","width":890,"height":591},{"@type":"BreadcrumbList","@id":"https:\/\/conversa.legal\/en\/cuentas-anuales-2016-la-reforma-de-la-memoria-abreviada-pymes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/conversa.legal\/en\/"},{"@type":"ListItem","position":2,"name":"CUENTAS ANUALES 2016: La reforma de la memoria abreviada (PYMES)"}]},{"@type":"WebSite","@id":"https:\/\/conversa.legal\/en\/#website","url":"https:\/\/conversa.legal\/en\/","name":"Conversa","description":"Just another WordPress site","publisher":{"@id":"https:\/\/conversa.legal\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/conversa.legal\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/conversa.legal\/en\/#organization","name":"Conversa","url":"https:\/\/conversa.legal\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/conversa.legal\/en\/#\/schema\/logo\/image\/","url":"https:\/\/conversa.legal\/wp-content\/uploads\/2026\/08\/CONtagline_neg_pluma@2x.png","contentUrl":"https:\/\/conversa.legal\/wp-content\/uploads\/2026\/08\/CONtagline_neg_pluma@2x.png","width":1400,"height":298,"caption":"Conversa"},"image":{"@id":"https:\/\/conversa.legal\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/conversa.legal\/en\/#\/schema\/person\/37a8e5fa41e9a90954b2bcafde1c7af6","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5ea015c764bbc832dde76dc803aa2aa7581c27d30d91222eacfaa52e16106a28?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5ea015c764bbc832dde76dc803aa2aa7581c27d30d91222eacfaa52e16106a28?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5ea015c764bbc832dde76dc803aa2aa7581c27d30d91222eacfaa52e16106a28?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/conversa.legal"],"url":"https:\/\/conversa.legal\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/posts\/18388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/comments?post=18388"}],"version-history":[{"count":1,"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/posts\/18388\/revisions"}],"predecessor-version":[{"id":21730,"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/posts\/18388\/revisions\/21730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/media\/18389"}],"wp:attachment":[{"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/media?parent=18388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/categories?post=18388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/conversa.legal\/en\/wp-json\/wp\/v2\/tags?post=18388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}