{"id":5494,"date":"2024-03-10T09:55:14","date_gmt":"2024-03-10T04:25:14","guid":{"rendered":"https:\/\/gstguntur.com\/?p=5494"},"modified":"2024-03-13T17:39:48","modified_gmt":"2024-03-13T12:09:48","slug":"valuation-principles-framework-corporate-and-management-accounting-mcq","status":"publish","type":"post","link":"https:\/\/gstguntur.com\/valuation-principles-framework-corporate-and-management-accounting-mcq\/","title":{"rendered":"Valuation, Principles & Framework \u2013 Corporate and Management Accounting MCQ"},"content":{"rendered":"

Students should practice Valuation, Principles & Framework \u2013 Corporate and Management Accounting CS Executive MCQ<\/a> Questions with Answers based on the latest syllabus.<\/p>\n

Valuation, Principles & Framework \u2013 Corporate and Management Accounting MCQ<\/h2>\n

Question 1.
\nDiscounted cash flow valuation is based upon__
\n(A) Expected future discount that is likely to be earned.
\n(B) Real worth of the business
\n(C) Expected future cash flows and discount rates.
\n(D) Earning capacity of the company
\nAnswer:
\n(C) Expected future cash flows and discount rates.<\/p>\n

Question 2.
\nNet Realizable Value means___
\n(A) Price the buyer is ready to pay.
\n(B) Same value as the present value.
\n(C) Value net of expenses.
\n(D) Higher of the net selling price and value in use.
\nAnswer:
\n(C) Value net of expenses.<\/p>\n

Question 3.
\nStatement I:
\nNet Asset Method can be fairly used to value shares when the firm is liquidated.
\nStatement 11:
\nThis method does not give any weight to earning capacity of the company.
\nSelect the correct answer from the options given below:
\n(A) Statement I is correct but Statement II is incorrect
\n(B) Statement I is incorrect but Statement II is correct
\n(C) Both Statement I and Statement II are incorrect
\n(D) Both Statement I and Statement II are correct
\nAnswer:
\n(D) Both Statement I and Statement II are correct<\/p>\n

Question 4.
\nWhich of the following is normally used as discounting factor under the discounted cash flow valuation?
\n(A) Cost of equity
\n(B) Cost of debt
\n(C) Annuity factor
\n(D) Overall cost of capital
\nAnswer:
\n(D) Overall cost of capital<\/p>\n

Question 5.
\nPresent value means –
\n(A) Value in use
\n(B) Value of future cash flows
\n(C) Value calculated using IRR
\n(D) Present value that buyer is ready to pay
\nAnswer:
\n(B) Value of future cash flows<\/p>\n

Question 6.
\nWhich of the following is required to be taken into consideration while valuing equity shares of the company?
\n(A) Size of the block of shares
\n(B) Restricted transferability aspect
\n(C) Dividends
\n(D) All of the above
\nAnswer:
\n(D) All of the above<\/p>\n

Question 7.
\nMatch the following:<\/p>\n\n\n\n\n\n\n\n
List-I<\/strong><\/td>\nList-II<\/strong><\/td>\n<\/tr>\n
A. Present Value<\/td>\nLower the replacement value & recoverable value<\/td>\n<\/tr>\n
B. Liquidation value<\/td>\nHigher of the net selling price and value in use<\/td>\n<\/tr>\n
C. Deprival Value<\/td>\nValue of the future net cash inflows<\/td>\n<\/tr>\n
D. Recoverable Value<\/td>\nValue net of expenses<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Select the correct answer from the options given below:
\n\"Valuation,
\nAnswer:
\n(B)<\/p>\n

Question 8.
\nWhich of the following is the correct formula for the Capitalization of Earning Method?
\n(A) \u2018Net Operating Income divided by \u2018Capitalization Rate\u2019
\n(B) \u2018Net Profit\u2019 divided by \u2018Discount Rate\u2019
\n(C) \u2018Net Operating Income divided by ‘Growth Rate\u2019
\n(D) \u2018Dividend Per Share\u2019 divided by \u2018Annuity Rate\u2019 multiplied by the total number of shares
\nAnswer:
\n(A) \u2018Net Operating Income divided by \u2018Capitalization Rate\u2019<\/p>\n

Question 9.
\nIn which of the following cases valuation is essential?
\n(A) Conversion of debt instruments into shares.
\n(B) On directions of Tribunal or Authority or Arbitration Tribunals.
\n(C) When issuing shares to the public either through an Initial Public Offer or by the offer for sale.
\n(D) All of the above
\nAnswer:
\n(D) All of the above<\/p>\n

Question 10.
\nWhich of the following is another name for the required return, on a stock?
\n(A) Discount rate
\n(B) Dividend payout ratio
\n(C) Retention ratio
\n(D) Value
\nAnswer:
\n(A) Discount rate<\/p>\n

Question 11.
\nWhich of the following is not a general principle involved in a business valuation?
\n(A) Value is determined at a specific point in time.
\n(B) Value is prospective.
\n(C) Value is influenced by liquidity.
\n(D) Valuation always depends on the fact that who is valuing what.
\nAnswer:
\n(D) Valuation always depends on the fact that who is valuing what.<\/p>\n

Question 12.
\nWhich of the following is equal to the present value of all cash proceeds received by a stock investor?
\n(A) Value
\n(B) Retention ratio
\n(C) Dividend payout ratio
\n(D) Discount rate.
\nAnswer:
\n(A) Value<\/p>\n

Question 13.
\nWhich of the following do financial analysts consider least important when assessing the long-run economic and financial outlook of a company?
\n(A) Expected return on equity
\n(B) Prospects of the relevant industry
\n(C) Expected changes in EPS
\n(D) General economic conditions
\nAnswer:
\n(D) General economic conditions<\/p>\n

Question 14.
\nProvisions relating to \u2018valuation by registered valuers\u2019 are contained in –
\n(A) Section 247 of the Companies Act, 2013
\n(B) Section 242A of the Income-tax Act, 1961
\n(C) Section 347 of the Companies Act, 2013
\n(D) Section 240AB of the Income-tax Act, 1961
\nAnswer:
\n(A) Section 247 of the Companies Act, 2013<\/p>\n

Question 15.
\nWhich of the following is NOT a method of a business valuation?
\n(A) Asset based
\n(B) Earnings based
\n(C) Market based
\n(D) Equity-based
\nAnswer:
\n(D) Equity-based<\/p>\n

Question 16.
\nAnalysts commonly consider all of the following to be indicators that the market is overvalued except.
\n(A) High average P\/E ratio
\n(B) High average price-to-book ratio
\n(C) High average dividend yield
\n(D) All of the above
\nAnswer:
\n(C) High average dividend yield<\/p>\n

Question 17.
\nWhich of the following best describes the replacement value of a business?
\n(A) Value if sold off piece-meal
\n(B) Value to replace assets with new
\n(C) Cost of setting up an equivalent venture
\n(D) Net present value of current operations
\nAnswer:
\n(B) Value to replace assets with new<\/p>\n

Question 18.
\nAs per Section 247 of the Companies Act, 2013, where a valuation is required to be made in respect of any property, stocks, shares, debentures, securities or goodwill or any other assets or net worth of a company or its liabilities, it shall be valued by a person having such qualifications and experience and registered as a valuer in such manner, on such terms and conditions as may be prescribed and appointed by the –
\n(A) Audit committee
\n(B) Board of Directors of the company.
\n(C) Board of Directors on the recommendation of the audit committee.
\n(D) Audit committee or in its absence by the Board of Directors of that company.
\nAnswer:
\n(D) Audit committee or in its absence by the Board of Directors of that company.<\/p>\n

Question 19.
\nWhich of the following best defines the market capitalization for a company\u2019s shares?
\n(A) When a company is listed L e. goes ‘public’
\n(B) When a company issues new shares and thus increases its capital
\n(C) Current share price
\n(D) Share price \u00d7 number of shares in issue
\nAnswer:
\n(D) Share price \u00d7 number of shares in issue<\/p>\n

Question 20.
\nValue of perpetual bond is calculated by:
\n(A) Interest divided by rate of cost of equity
\n(B) Fixed income on security divided by the required rate of return
\n(C) Fixed income on security divided by growth rate
\n(D) Interest divided by rate of growth
\nAnswer:
\n(B) Fixed income on security divided by the required rate of return<\/p>\n

Question 21.
\nFrom the following details calculate the net asset value:
\nFixed assets 1,000 lakh (1,215 lakh)
\nCash in hand 35 lakh
\nCurrent assets 440 lakh (470 lakh)
\nCurrent liabilities 55 lakh
\nDividend payable 6 lakh
\nFigures in the bracket indicate market prices of the assets\/liabilities.
\n(A) 1,665 lakh
\n(B) 1,629 lakh
\n(C) 1,420 lakh
\n(D) 1,720 lakh
\nHint:
\n1,215 4 – 35 + 470 – 55 = 1,665
\nAnswer:
\n(A) 1,665 lakh<\/p>\n

Question 22.
\nFollowing details are available for two companies:
\n\"Valuation,
\nX Ltd. has 9 lakh Equity Shares of \u20b9 150 each, \u20b9 135 paid-up.
\nY Ltd. has 40 lakh Equity Shares of \u20b9 75 paid-up.
\nWhat is the intrinsic value per share for these companies?
\n(A) \u20b9 185.10 & \u20b9 180 per share
\n(B) \u20b9 118.50 & \u20b9 102 per share
\n(C) \u20b9 181.50 & \u20b9 108 per share
\n(D) \u20b9 185.10 & \u20b9 102 per share
\nHint:
\n\"Valuation,
\nAnswer:
\n(C) \u20b9 181.50 & \u20b9 108 per share<\/p>\n

Question 23.
\nRamola Ltd. gives the following cash flows estimate:
\n2015: \u20b9 2,000 lakhs
\n2016 to 2018: Compound growth rate 6.5%
\n2019 to 2022: Compound growth rate 9.5%
\nApply 2096 risk-adjusted discount rate and determine the value of the business.
\n(A) \u20b9 9,530.07 lakh
\n(B) \u20b9 9,053.70 lakh
\n(C) \u20b9 9,750.03 lakh
\n(D) \u20b9 9,350.07 lakh
\nHint:
\n\"Valuation,
\nAnswer:
\n(D) \u20b9 9,350.07 lakh<\/p>\n

Question 24.
\nIf the business is likely to generate cash flow as given below in the next 5 years then what is the value of the business as per discounted cash flow method.
\nYear 1: 120 lakh
\nYear 2: 160 lakh
\nYear 3:200 lakh
\nYear 4: 280 lakh
\nYear 5: 340 lakh
\nUse 20% discount factor.
\n(A) \u20b9 598.53 lakh
\n(B) \u20b9 589.53 lakh
\n(C) \u20b9 578.35 lakh
\n(D) \u20b9 553.98 lakh
\nHint:
\n\"Valuation,
\nAnswer:
\n(A) \u20b9 598.53 lakh<\/p>\n

Question 25.
\nBalance sheets of FDL Ltd. and GCL Ltd. are as follows:
\n\"Valuation,
\nBoth companies were amalgamated and a new company WWL Ltd. was formed.
\nFixed assets of FDL were valued at \u20b9 10,000 and that of GCL was valued at 19,000. WWL would issue the requisite number of equity shares of \u20b9 10 each at a 50% premium to discharge the claim of equity shareholders of FDL and GCL.
\nHow many shares of WWL should be issued to take over the business of the two merging companies?
\n(A) 1,200 shares
\n(B) 1,500 shares
\n(C) 1,334 shares
\n(D) 1,800 shares
\nHint:
\n\"Valuation,
\n\"Valuation,
\nTotal shares to be issued = 766.67 + 733.33 = 1,500
\nAnswer:
\n(B) 1,500 shares<\/p>\n

Question 26.
\nThe Wind Urja Ltd. (WUL) is a closely held unlisted company with financial details as under:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/strong><\/td>\nMarket Value on 31.3.2019 (\u20b9 in lakh)<\/strong><\/td>\n<\/tr>\n
Land and building<\/td>\n6,500<\/td>\n<\/tr>\n
Plant and machinery<\/td>\n2,000<\/td>\n<\/tr>\n
Furniture and fixtures<\/td>\n20<\/td>\n<\/tr>\n
Trade receivables<\/td>\n1,000<\/td>\n<\/tr>\n
Cash & cash equivalents<\/td>\n30<\/td>\n<\/tr>\n
Spares<\/td>\n10<\/td>\n<\/tr>\n
Trade payables<\/td>\n20<\/td>\n<\/tr>\n
Long-term loans<\/td>\n2,000<\/td>\n<\/tr>\n
Outstanding expenses<\/td>\n5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Worldwide Wind Energy Ltd. is ready to take over WUL by paying a 35% premium over the market value of assets and liabilities as goodwill. Calculate the price which WWEL is ready to pay to shareholders of WUL.
\n(A) \u20b9 7,535 lakhs
\n(B) \u20b9 10,725 lakhs
\n(C) \u20b9 10,172.25 lakhs
\n(D) \u20b9 12,217.52 lakhs
\nAnswer:
\n(C) \u20b9 10,172.25 lakhs<\/p>\n

Question 27.
\nThe shares of the company are selling at \u20b9 45 per share. The firm had paid dividends @ \u20b9 4.5 per share last year. The estimated growth of the company is approximately 5% per year. Determine the cost of equity of the company.
\n(A) 15.5%
\n(B) 12.3%
\n(C) 11.4%
\n(D) 16.8%
\nHint:
\n\"Valuation,
\nAnswer:
\n(A) 15.5%<\/p>\n

Question 28.
\nThe shares of the company are selling at \u20b9 20 per share. The firm had paid dividends @ \u20b9 2 per share last year. The estimated growth of the company is approximately 8% per year. The required rate of return is 15.5%. The market value of equity shares as per the dividend growth model will be:
\n(A) \u20b9 32.4 per share
\n(B) \u20b9 28.8 per share
\n(C) \u20b9 25.5 per share
\n(D) \u20b9 29.1 per share
\nHint:
\nD1<\/sub> = D0<\/sub>(1 + g)
\n= 2(1 + 0.08)
\n= 2.16
\nP0 = \\(\\frac{\\mathrm{D}_{1}}{\\mathrm{~K}_{\\mathrm{e}}-\\mathrm{g}}=\\frac{2.16}{0.155 \\cdot 0.08}=\\frac{2.16}{0.075}\\) = 28.8
\nAnswer:
\n(B) \u20b9 28.8 per share<\/p>\n

Question 29.
\nZPA Ltd. is foreseeing a growth rate of 12% p.a. in the next two years. The growth rate is likely to fall to 10% for the third year and fourth year. After that growth rate is expected to stabilize at 8% p.a. If the last dividend (D0<\/sub>) paid was \u20b9 1.5 per share and the investor\u2019s required rate of return is 16%, find out the intrinsic value per share of ZPA Ltd. as of date.
\n\"Valuation,
\n(A) \u20b9 22.33 per share
\n(B) \u20b9 23.32 per share
\n(C) \u20b9 33.22 per share
\n(D) \u20b9 23.23 per share
\nAnswer:
\n(A) \u20b9 22.33 per share<\/p>\n

Question 30.
\nBalance Sheet of Smileheavy Ltd. as of 31.3.2019 reveals as under:
\n\"Valuation,
\n\"Valuation,
\nCurrent value of Land & Buildings is \u20b9 30,00,000, Furniture, Fixture & Fittings is \u20b9 2,50,000. Inventory is valued at \u20b9 9,11,000. Debtors are expected to realize 90% of their book value. You are informed that the preference dividend has not been paid for the last 5 years. Calculate the intrinsic value of per equity shares having face value of \u20b9 6 each fully paid-up by Net Assets Method.
\n(A) \u20b9 9.037 per share
\n(B) \u20b9 5.037 per share
\n(C) \u20b9 6.42 per share
\n(D) \u20b9 5.42 per share
\nHint:
\n\"Valuation,
\nCalculation of equivalent shares:
\n\"Valuation,
\nValue of \u20b910 paid-up share = \\(\\frac{\\text { Net Assets }}{\\text { Equivalent Shares }}=\\frac{24,40,000}{2,70,000}\\) = 9.037 per share
\nValue of \u20b9 6 paid-up share = 9.037 \u00d7 \\(\\frac{6}{10}\\) = 5.42 per share
\nAnswer:
\n(D) \u20b9 5.42 per share<\/p>\n

Question 31.
\nA large chemical company has been expected to grow at 14% per year for the next 4 years and then to grow indefinitely at the same rate as the national economy i.e. 5%. The required rate of return on equity share is 12%. Assume that company paid a dividend of \u20b9 2 per share last year (D0 = 2). Determine the market price of the shares today.
\n(A) \u20b9 42.60 per share
\n(B) \u20b9 46.20 per share
\n(C) \u20b9 40.62 per share
\n(D) \u20b9 45.46 per share
\nHint:
\n\"Valuation,
\nP4 = \\(\\frac{\\mathrm{D}_{5}}{\\mathrm{~K}_{\\mathrm{e}}-\\mathrm{g}}=\\frac{3.55}{0.12-0.05}=\\frac{3.55}{0.07}\\) = 50.71
\nThe intrinsic value of the chemical company is Rs. 40.62.
\nAnswer:
\n(C) \u20b9 40.62 per share<\/p>\n

Question 32.
\nThe required rate of return of investors is 15%. ABC Ltd. declared and paid an annual dividend of \u20b9 4 per share. It is expected to grow @ 20% for the next 2 years and 10% thereafter. Compute the price at which the shares should sell.
\nPVFactors: @ 15% for Year 1 = 0.8696 and Year 2=0.7561.
\n(A) \u20b9 108.80 per share
\n(B) \u20b9 104.40 per share
\n(C) \u20b9 110.10 per share
\n(D) \u20b9 105.25 per share
\nHint:
\n\"Valuation,
\nP2 = \\(\\frac{\\mathrm{D}_{3}}{\\mathrm{~K}_{\\mathrm{e}}-\\mathrm{g}}=\\frac{6.34}{0.15-0.10}=\\frac{6.34}{0.05}\\)
\nThe intrinsic value of ABC Ltd. is \u20b9 104.40.
\nAnswer:
\n(B) \u20b9 104.40 per share<\/p>\n

Question 33.
\nAnurag has invested in a share whose dividend is expected to grow @ 15% for 5 years and thereafter @ 5% till the life of the company. Find out the value of the share, if the current dividend is ? 4 per share and investors required rate of return is 6%.
\n(A) \u20b9 656.93 per share
\n(B) \u20b9 665.39 per share
\n(C) \u20b9 666.99 per share
\n(D) \u20b9 693.56 per share
\nAnswer:
\n(A) \u20b9 656.93 per share<\/p>\n

Question 34.
\nA bond has a face value of \u20b9 1,000 and the coupon rate is 8%. Interest on bonds is payable annually. Find the value of the bond if the required rate of return is 6% and the bond is a perpetual bond.
\n(A) \u20b9 1,333
\n(B) \u20b9 1,667
\n(C) \u20b9 1,445
\n(D) \u20b9 1,222
\nHint:
\nValue of perpetual bond = \\(\\frac{\\text { Interest }}{\\text { Discount rate }}\\)
\n\\(\\frac{80}{0.06}\\) = 1,333
\nAnswer:
\n(A) \u20b9 1,333<\/p>\n

Question 35.
\nA bond has a face value of \u20b9 1,000 and the coupon rate is 8%. Interest on bonds is payable annually. Find the value of the bond if the required rate of return is 10% and the bond has a maturity of 20 years.
\n(A) \u20b9 681.12
\n(B) \u20b9 849.21
\n(C) \u20b9 830.12
\n(D) \u20b9 765.48
\nHint:
\n\"Valuation,
\nAnswer:
\n(C) \u20b9 830.12<\/p>\n

Question 36.
\nZPA Ltd. issued \u20b9 1,000 optionally convertible debentures at a coupon rate of 10%. These debentures are convertible to 50 equity shares today. The shares are quoting \u20b9 25 in the stock market. The investor expects an 8% return on his investment. Debentures are redeemable after 5 years. Will you suggest conversion?
\n(A) No, as the fair value of debenture is \u20b9 1,080.30 which is more than the fair market value of shares
\n(B) No, as the fair value of debenture is \u20b9 1,170.60 which is less than the fair market value of a share
\n(C) Yes, as the fair value of debenture is \u20b9 1,080.30 which is less than the fair market value of shares
\n(D) Yes, as the fair value of debenture is \u20b9 1,238.30 which is more than the fair market value of shares
\nHint:
\n\"Valuation,
\nMarket value of shares = 50 \u00d7 25 = 1,250
\nAnalysis: Since the market value of shares is more than the fair value of debenture, an investor is advised to convert debentures into equity shares.
\nAnswer:
\n(C) Yes, as the fair value of debenture is \u20b9 1,080.30 which is less than the fair market value of shares<\/p>\n

Question 37.
\nZensar Ltd. issued 5 years 12% Bond. The face value of the bond is \u20b9 1,000 which is redeemable in 5 equal installments. What would be the current price of the bond if the YTM is 10%?
\n(A) \u20b9 1,170.60
\n(B) \u20b9 1,080.30
\n(C) \u20b9 1,048.13
\n(D) \u20b9 1,238.30
\nHint:
\n\"Valuation,
\nAnswer:
\n(C) \u20b9 1,048.13<\/p>\n

Question 38.
\nWhat is the value of deep discount bond issued by IDBI for a maturity period of 15 years and having a par value of \u20b9 1,00,000 if the required rate of return is 12%?
\n(A) \u20b9 12,000
\n(B) \u20b9 15,400
\n(C) \u20b9 22,600
\n(D) \u20b9 18,300
\nHint:
\nThe value of deep discount bond is the present value of \u20b9 1,00,000 for 15 years discounted at 12%. The value of deep discount bond = 1,00,000 \u00d7 0.183 = 18,300
\nAnswer:
\n(D) \u20b9 18,300<\/p>\n

Question 39.
\nA Zero Coupon Bond (ZCB) was issued at a face value of \u20b9 2,50,000 and has maturity of 5 years. Its YTM is 8%. What would be fair price of bond today?
\n(A) \u20b9 1,70,250
\n(B) \u20b9 1,80,520
\n(C) \u20b9 1,60,750
\n(D) \u20b9 1,90,140
\nHint:
\nThe value of a zero-coupon bond is the present value of \u20b9 2,50,000 for 5 years discounted at 8%.
\nThe value of zero coupon bond = 2,50,000 \u00d7 0.681 = \u20b9 1,70,250
\nAnswer:
\n(A) \u20b9 1,70,250<\/p>\n

Question 40.
\nA Zero Coupon Bond (ZCB) was issued at a face value of \u20b9 2,50,000 and has maturity of 5 years. Its YTM is 8%.
\nWhether investor should buy, hold or sell the ZCB if the current market price is -(a) \u20b9 1,85,000 (&) \u20b9 1,65,000
\nSelect the correct answer from the options given below.
\n(A) Hold Buy
\n(B) Buy Sell
\n(C) Sell Buy
\n(D) Hold Sell
\nHint:
\nThe value of a zero-coupon bond is the present value of \u20b9 2,50,000 for 5 years discounted at 8%.
\nThe value of zero coupon bond = 2,50,000 \u00d7 0.681 = \u20b9 1,70,250
\nInvestment Decisions:
\n(a) If the current market price of ZCB is \u20b9 1,85,000, an investor should sell the bond as the market price is more than the fair market value of the bond.
\n(b) If the current market price of ZCB is \u20b9 1,65,000, an investor should buy the bond as the market price is less than the fair market value of the bond.
\nAnswer:
\n(C) Sell Buy<\/p>\n","protected":false},"excerpt":{"rendered":"

Students should practice Valuation, Principles & Framework \u2013 Corporate and Management Accounting CS Executive MCQ Questions with Answers based on the latest syllabus. Valuation, Principles & Framework \u2013 Corporate and Management Accounting MCQ Question 1. Discounted cash flow valuation is based upon__ (A) Expected future discount that is likely to be earned. (B) Real worth …<\/p>\n

Valuation, Principles & Framework \u2013 Corporate and Management Accounting MCQ<\/span> Read More »<\/a><\/p>\n","protected":false},"author":3,"featured_media":11287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","footnotes":""},"categories":[102],"tags":[],"jetpack_featured_media_url":"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/Valuation-Principles-Framework-\u2013-Corporate-and-Management-Accounting-MCQ.png","_links":{"self":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/5494"}],"collection":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/comments?post=5494"}],"version-history":[{"count":1,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/5494\/revisions"}],"predecessor-version":[{"id":11288,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/5494\/revisions\/11288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media\/11287"}],"wp:attachment":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media?parent=5494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/categories?post=5494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/tags?post=5494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}