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https://www.teb.hr/
Zagreb=2C 5. rujna 2025.
=F0=9F=93=85 Webinar
Ra=C4=8Dunovodstvo proizvodnje

16. rujna 2025. (utorak) od 9:00 do 15:00 | Lokacija: Online

5 bodova za ovla=C5=A1tene revizore

Na ovom webinaru polaznici =C4=87e kroz prakti=C4=8Dne primjere ste=C4=87i=
 znanja kako priznavati i mjeriti zalihe u poslovnim knjigama i financijsk=
im izvje=C5=A1tajima poduzetnika koji obavljaju djelatnost proizvodnje u s=
kladu sa zahtjevima HSFI-a i MSFI-a. Cilj webinara je dati osnovu obra=C4=
=8Duna proizvodnje koju =C4=87e polaznici mo=C4=87i koristiti pri ustroju=
 i vo=C4=91enju ra=C4=8Dunovodstva proizvodnje u svojem dru=C5=A1tvu.

Webinar je namijenjen:
* voditeljima ra=C4=8Dunovodstva i knjigovo=C4=91ama
* osobama koje vode ili namjeravaju ustrojiti proizvodnju i robno knjigovo=
dstvo
* osobama koje rade u nabavi=2C prodaji=2C proizvodnji
* programerima
* revizorima
* svima koji upravljaju zalihama

Program:

1. Nabava=2C skladi=C5=A1tenje i utro=C5=A1ak sirovina i materijala - prim=
jena HSFI-a 10 i MRS-a 2 (rad na prakti=C4=8Dnim primjerima)
* Pojmovno odre=C4=91enje zaliha u proizvodnji
* Priznavanje=2C mjerenje=2C tro=C5=A1ak nabave i neto utr=C5=BEiva vrijed=
nost
* Metode i tehnike mjerenja i obra=C4=8Dunavanja zaliha
* =C5=A0to o zalihama treba objaviti u bilje=C5=A1kama o financijskim izvj=
e=C5=A1tajima?

2. Obra=C4=8Dun i raspored tro=C5=A1kova proizvodnje - primjena HSFI-a 10=
 i MRS-a 2 (rad na prakti=C4=8Dnim primjerima)
* Utvr=C4=91ivanje tro=C5=A1ka proizvodnje prema zahtjevima ra=C4=8Dunovod=
stvenih standarda
* Raspored i obra=C4=8Dun tro=C5=A1kova u proizvodnji - po nositeljima i m=
jestima tro=C5=A1ka
* Obra=C4=8Dun proizvodnje po radnom nalogu
* Obra=C4=8Dun u procesnoj proizvodnji
* Metoda standardnog tro=C5=A1ka
* Knjigovodstveno pra=C4=87enje

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d na prakti=C4=8Dnim primjerima)
* Kalkulacije=2C uskladi=C5=A1tenje i prodaja gotovih proizvoda
* Uporaba vlastitih proizvoda u poslovne svrhe

4. Iskazivanje proizvodnih tro=C5=A1kova u financijskim izvje=C5=A1tajima=
 i dr. (rad na prakti=C4=8Dnim primjerima)

5. Odgovori na pitanja


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0bdd465cfb9fd045&id=3Dbf1edbc314&e=3D21d4e8de12)
10.09.2025. =E2=80=93 Webinar
Naknada pla=C4=87e za vrijeme privremene nesposobnosti za rad s primjerima=
 izra=C4=8Duna i iskazivanja na propisanim obrascima
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0bdd465cfb9fd045&id=3D483670b6c4&e=3D21d4e8de12)
11.09.2025. =E2=80=93 Webinar
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15.09.2025. =E2=80=93 Webinar
Primjena propisa o sprje=C4=8Davanju pranja novca i financiranja terorizma=
 s primjerima iz prakse za revizorska dru=C5=A1tva
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0bdd465cfb9fd045&id=3D8036a6fd07&e=3D21d4e8de12)
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inari-i-webinari/naknada-place-za-vrijeme-privremene-nesposobnosti-za-rad-=
s-primjerima-izracuna-i-iskazivanja-na-propisanim-obrascima-4-boda-za-revi=
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govine-posebni-postupci-oporezivanja-i-elektronicki-sustav-oss-one-stop-sh=
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-boda-za-revizore/)

* 26.09.2025. =E2=80=93 WEBINAR: Oporezivanje kapitalnih dobitaka u sustav=
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ri/oporezivanje-kapitalnih-dobitaka-u-sustavu-poreza-na-dohodak/)

* 29.09.2025. =E2=80=93 WEBINAR: Planiranje odgovora na kiberneti=C4=8Dke=
 incidente (4 boda za revizore) - detaljno ovdje (https://www.teb.hr/semin=
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izore/)

* 01.10.2025. =E2=80=93 WEBINAR: Oporezivanje drugog dohotka i izvje=C5=A1=
=C4=87ivanje (2 boda za revizore) - detaljno ovdje (https://www.teb.hr/sem=
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 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinar=
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e (https://www.teb.hr/seminari-i-webinari/rashodovanje-unistenje-i-otpis-z=
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r/seminari-i-webinari/osobni-automobili-racunovodstveni-i-porezni-aspekt-3=
-boda-za-revizore-1/)

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enata iz inozemstva (3 boda za revizore) - detaljno ovdje (https://www.teb=
=2Ehr/seminari-i-webinari/isplata-dohotka-strancima-i-dohodak-rezidenata-iz-=
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* 15.10.2025. =E2=80=93 WEBINAR: Ozljede na radu - prava i obveze radnika=
 i poslodavaca (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/s=
eminari-i-webinari/ozljede-na-radu-prava-i-obveze-radnika-i-poslodavaca-3-=
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* 27.11. - 28.11.2025. =E2=80=93 SEMINARI: TEB-ovo tradicionalno dvodnevno=
 savjetovanje u Opatiji: Pripreme za izradu godi=C5=A1njih financijskih iz=
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a-za-2025-10-bodova-za-ovlastene-revizore/)

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 savjetovanje u Opatiji: Stru=C4=8Dno usavr=C5=A1avanje u javnoj nabavi +=
 TEB-ov ro=C4=91endanski PARTY - detaljno ovdje (https://www.teb.hr/semina=
ri-i-webinari/teb-ovo-tradicionalno-dvodnevno-savjetovanje-u-opatiji-struc=
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=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailova?

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=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span sty=
le=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:=
18px">=F0=9F=93=85 <span style=3D"color:#000000">Webinar</span></span></sp=
an></strong></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><br>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"color:#000080"><strong><span style=3D"font-size:18px">Ra=C4=8Dun=
ovodstvo proizvodnje</span></strong></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color: #202020;">16=
=2E rujna 2025. (utorak) od 9:00 do 15:00 | Lokacija: Online</span></span></=
span><br>
=09=09=09<br>
=09=09=09<span style=3D"color:#FF0000"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><strong>5 bodova=
 za ovla=C5=A1tene revizore</strong></span></span></span>
=09=09=09<div style=3D"text-align: justify;">
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><em>Na ovom webinaru polaznici =C4=87e kroz prak=
ti=C4=8Dne primjere ste=C4=87i znanja kako priznavati i mjeriti zalihe u p=
oslovnim knjigama i financijskim izvje=C5=A1tajima poduzetnika koji obavlj=
aju djelatnost proizvodnje u skladu sa zahtjevima HSFI-a i MSFI-a. Cilj we=
binara je dati osnovu obra=C4=8Duna proizvodnje koju =C4=87e polaznici mo=
=C4=87i koristiti pri ustroju i vo=C4=91enju ra=C4=8Dunovodstva proizvodnj=
e u svojem dru=C5=A1tvu.</em></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><span style=3D"color:#1059a6"><strong>Webinar je=
 namijenjen:</strong></span></span></span></p>

=09=09=09<ul>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">voditeljima ra=C4=8Dunovodstva i knjigovo=C4=91ama</span></span></li=
>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">osobama koje vode ili namjeravaju ustrojiti proizvodnju i robno knji=
govodstvo</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">osobama koje rade u nabavi=2C prodaji=2C proizvodnji</span></span></=
li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">programerima</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">revizorima</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">svima koji upravljaju zalihama</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><span style=3D"color:#1059a6"><strong>Program:</=
strong></span></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>1. Nabava=2C skladi=C5=A1tenje i utro=C5=
=A1ak sirovina i materijala - primjena HSFI-a 10 i MRS-a 2 (rad na prakti=
=C4=8Dnim primjerima)</strong></span></span></p>

=09=09=09<ul>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Pojmovno odre=C4=91enje zaliha u proizvodnji</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Priznavanje=2C mjerenje=2C tro=C5=A1ak nabave i neto utr=C5=BEiva vr=
ijednost</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Metode i tehnike mjerenja i obra=C4=8Dunavanja zaliha</span></span><=
/li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">=C5=A0to o zalihama treba objaviti u bilje=C5=A1kama o financijskim=
 izvje=C5=A1tajima?</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>2. Obra=C4=8Dun i raspored tro=C5=A1kova=
 proizvodnje - primjena HSFI-a 10 i MRS-a 2 (rad na prakti=C4=8Dnim primje=
rima)</strong></span></span></p>

=09=09=09<ul>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Utvr=C4=91ivanje tro=C5=A1ka proizvodnje prema zahtjevima ra=C4=8Dun=
ovodstvenih standarda</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Raspored i obra=C4=8Dun tro=C5=A1kova u proizvodnji - po nositeljima=
 i mjestima tro=C5=A1ka</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Obra=C4=8Dun proizvodnje po radnom nalogu</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Obra=C4=8Dun u procesnoj proizvodnji</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Metoda standardnog tro=C5=A1ka</span></span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Knjigovodstveno pra=C4=87enje</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>3. Ra=C4=8Dunovodstvo gotovih proizvoda=
 - primjena HSFI-a 10 i MRS-a 2 (rad na prakti=C4=8Dnim primjerima)</stron=
g></span></span></p>

=09=09=09<ul>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Kalkulacije=2C uskladi=C5=A1tenje i prodaja gotovih proizvoda</span>=
</span></li>
=09=09=09=09<li style=3D"text-align: justify;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:=
12px">Uporaba vlastitih proizvoda u poslovne svrhe</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>4. Iskazivanje proizvodnih tro=C5=A1kova=
 u financijskim izvje=C5=A1tajima i dr. (rad na prakti=C4=8Dnim primjerima=
)</strong></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>5. Odgovori na pitanja</strong></span></=
span></p>

=09=09=09<p style=3D"line-height: 100%;margin: 10px 0;padding: 0;mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;color: #202020;font-family: Helvetica;font-size: 16px;text-align: le=
ft;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span sty=
le=3D"font-size:12px"><strong>&nbsp;</strong></span></span></p>
=09=09=09</div>

=09=09=09<center>
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"p=
resentation" style=3D"margin: auto;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=3D"border=
-radius: 8px;padding: 15px 30px;mso-line-height-rule: exactly;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.us1=
6.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D155e76df7=
f&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #FFFF=
FF;text-decoration: none;display: inline-block;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" target=3D"_=
blank">PRIJAVITE SE OVDJE!</a></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</center>
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=09=09</tr>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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=09=09=09=09<!--[if mso]>
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=09=09=09=09<!--[if mso]>
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=09=09=09=09<!--[if mso]>
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=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</td>
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=09</tbody>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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%;-webkit-text-size-adjust: 100%;">
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
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              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
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=09=09=09=09<tr>
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=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
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pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
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=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

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dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
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=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">15. - 19. rujna 2025. </span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"co=
lor:black">Specijalisti=C4=8Dki program izobrazbe u podru=C4=8Dju javne na=
bave</span></strong></span><br>
=09=09=09=09=09=09<br>
=09=09=09=09=09=09<span style=3D"color: #202020;font-size: 9pt;"><span sty=
le=3D"font-size:12px">Sudionicima koji =C4=87e biti prisutni na najmanje 7=
5% propisanog trajanja izdaje se potvrda o poha=C4=91anju Programa izobraz=
be s kojom se mo=C5=BEe pristupiti polaganju ispita za stjecanje certifika=
ta u podru=C4=8Dju javne nabave.</span><br>
=09=09=09=09=09=09&nbsp;</span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3Ddbbb3b6739&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;color: #007C89;font-weight: normal;text-decoration: underline;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span><span sty=
le=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> </spa=
n><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=
=3D"color: #202020;font-size: 10pt;"> </span> </span><span style=3D"font-s=
ize:13px"><span style=3D"color: #202020;font-family: helvetica=2C sans-ser=
if;"> </span> <span style=3D"color: #202020;font-family: helvetica=2C sans=
-serif;"> </span> <span style=3D"color: #202020;font-family: helvetica=2C=
 sans-serif;"> </span> </span><span style=3D"font-size:13px"> </span></div=
>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
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=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
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=09=09=09
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=09=09=09=09<![endif]-->
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pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
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8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

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dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">15.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"co=
lor: #202020;">Primjena propisa o sprje=C4=8Davanju pranja novca i financi=
ranja terorizma s primjerima iz prakse za revizorska dru=C5=A1tva</span></=
strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(5 bodova za ovla=C5=A1tene revizore)</span></span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3D0ea5560a18&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;color: #007C89;font-weight: normal;text-decoration: underline;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span><span sty=
le=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> <span=
 style=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> <=
/span><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span st=
yle=3D"color: #202020;font-size: 10pt;"> </span> </span><span style=3D"fon=
t-size:13px"><span style=3D"color: #202020;font-family: helvetica=2C sans-=
serif;"> </span> <span style=3D"color: #202020;font-family: helvetica=2C s=
ans-serif;"> </span> <span style=3D"color: #202020;font-family: helvetica=
=2C sans-serif;"> </span> </span><span style=3D"font-size:13px"> </span></=
div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

                        </td>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
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size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

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an style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"fo=
nt-size:18px">=F0=9F=93=85 </span></span></strong> <strong><span style=3D"=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
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lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
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size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

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dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
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=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
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px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<ul>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">05.09.2025. =E2=80=93 WEBINAR: <strong>INTRASTAT sustav u 2025.=
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60cdf147&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weigh=
t: normal;text-decoration: underline;"><strong>detaljno ovdje</strong></a>=
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=09=09=09=09=09=09=09&nbsp;</li>
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xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">10.09.2025. =E2=80=93 WEBINAR: <strong>Naknada pla=C4=87e za vri=
jeme privremene nesposobnosti za rad s primjerima izra=C4=8Duna i iskaziva=
nja na propisanim obrascima </strong>(4 boda za revizore) - <a href=3D"htt=
ps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
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text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-=
weight: normal;text-decoration: underline;"><strong>detaljno ovdje</strong=
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=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">24.09.2025. =E2=80=93 WEBINAR: <strong>PDV kod e-trgovine=2C pos=
ebni postupci oporezivanja i elektroni=C4=8Dki sustav OSS (One Stop Shop)=
 </strong>(3 boda za revizore) - <a href=3D"https://teb.us16.list-manage.c=
om/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D588ef7c4ef&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decorat=
ion: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">24.09.2025. =E2=80=93 WEBINAR: <strong>Naknadna ulaganja na vlas=
titoj i tu=C4=91oj dugotrajnoj imovini </strong>(2 boda za revizore) - <a=
 href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465=
cfb9fd045&id=3Dbbff783981&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
 ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">25.09.2025. =E2=80=93 WEBINAR: <strong>Predujmovi =E2=80=93 ra=
=C4=8Dunovodstvo=2C PDV i fiskalizacija </strong>(2 boda za revizore) - <a=
 href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465=
cfb9fd045&id=3D0071c55ac3&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
 ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">26.09.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje kapitalnih d=
obitaka u sustavu poreza na dohodak </strong>- <a href=3D"https://teb.us16=
=2Elist-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D469c746e7c=
&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: norma=
l;text-decoration: underline;"><strong>detaljno ovdje</strong></a></span><=
/span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">29.09.2025. =E2=80=93 WEBINAR: <strong>Planiranje odgovora na ki=
berneti=C4=8Dke incidente </strong>(4 boda za revizore) - <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3De1dc345798&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-=
weight: normal;text-decoration: underline;"><strong>detaljno ovdje</strong=
></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">01.10.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje drugog dohot=
ka i izvje=C5=A1=C4=87ivanje </strong>(2 boda za revizore) - <a href=3D"ht=
tps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&i=
d=3Db8c72f25bd&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font=
-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</stron=
g></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">03.10.2025. =E2=80=93 WEBINAR: <strong>PDV - tuzemni prijenos po=
rezne obveze </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.l=
ist-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dee72642f5d&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;=
text-decoration: underline;"><strong>detaljno ovdje</strong></a></span></s=
pan><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">07.10.2025. =E2=80=93 WEBINAR: <strong>Rashodovanje=2C uni=C5=A1=
tenje i otpis zaliha i dugotrajne materijalne imovine </strong>(2 boda za=
 revizore) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D7=
57db808a0bdd465cfb9fd045&id=3D349379ba24&e=3Dbc16b6b2ed" style=3D"mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"><st=
rong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">08.10.2025. =E2=80=93 WEBINAR: <strong>Osobni automobili - ra=C4=
=8Dunovodstveni i porezni aspekt </strong>(3 boda za revizore) - <a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3D1d9a0539ba&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C8=
9;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje<=
/strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">09.10.2025. =E2=80=93 WEBINAR: <strong>Isplata dohotka strancima=
 i dohodak rezidenata iz inozemstva </strong>(3 boda za revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D15631db27c&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">13.10.2025. =E2=80=93 WEBINAR: <strong>Dohodak od otu=C4=91enja=
 nekretnina i imovinskih prava te posebnih vrsta imovine </strong>- <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D9864e8cb66&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">14.10.2025. =E2=80=93 WEBINAR: <strong>PDV - Oporezivanje usluga=
 s inozemstvom </strong>(3 boda za revizore)<strong>&nbsp;-&nbsp;</strong>=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd4=
65cfb9fd045&id=3Df3ac5d2d4b&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule=
: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
 ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">14.10.2025. =E2=80=93 WEBINAR: <strong>Ra=C4=8Dunovodstvo najmov=
a prema MSFI-u 16 </strong>(3 boda za revizore) - <a href=3D"https://teb.u=
s16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dde50845=
d9a&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: no=
rmal;text-decoration: underline;"><strong>detaljno ovdje</strong></a></spa=
n></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">15.10.2025. =E2=80=93 WEBINAR: <strong>Ozljede na radu - prava i=
 obveze radnika i poslodavaca </strong>(3 boda za revizore) - <a href=3D"h=
ttps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&=
id=3D144548ec71&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;fon=
t-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</stro=
ng></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">20.10. =E2=80=93 24.10.2025. =E2=80=93 TRENING:<strong>&nbsp;&nb=
sp;Stru=C4=8Dno usavr=C5=A1avanje: Prora=C4=8Dunsko ra=C4=8Dunovodstvo i f=
inancije </strong>(26 bodova za revizore) - <a href=3D"https://teb.us16.li=
st-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D6f4dca6162&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;=
text-decoration: underline;"><strong>detaljno ovdje</strong></a></span></s=
pan><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradici=
onalno dvodnevno savjetovanje u Opatiji: Pripreme za izradu godi=C5=A1njih=
 financijskih izvje=C5=A1taja i poreznih prijava za 2025. + TEB-ov ro=C4=
=91endanski PARTY </strong>(10 bodova za ovla=C5=A1tene revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D2daf06ce43&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09&nbsp;</li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradici=
onalno dvodnevno savjetovanje u Opatiji: Stru=C4=8Dno usavr=C5=A1avanje u=
 javnoj nabavi + TEB-ov ro=C4=91endanski PARTY </strong>- <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D62600330bc&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-=
weight: normal;text-decoration: underline;"><strong>detaljno ovdje</strong=
></a></span></span></li>
=09=09=09=09=09=09</ul>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</td>
=09=09</tr>
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=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
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pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
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nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #656565;font-family: Helve=
tica;font-size: 12px;line-height: 150%;text-align: center;">

                            <table bgcolor=3D"#EAF4FC" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #FFFFFF;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600"><!-- Naslov -->
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;=
text-align: center;display: block;padding: 0;font-family: Helvetica;font-s=
tyle: normal;font-weight: bold;line-height: 125%;letter-spacing: normal;">=
<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span st=
yle=3D"font-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manj=
e e-mailova?</span></span></strong></h2>
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=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 10px 20px;mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
 1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Znamo koliko Vam je va=C5=BEna pravovremena=
 informacija=2C ali isto tako razumijemo kako&nbsp;previ=C5=A1e e-mailova=
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samo jednog do dva newslettera tjedno** =E2=80=93 sa=C5=BEeto i pregledno=
=2C sve najva=C5=BEnije informacije na jednom mjestu.</span></span></p>
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=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
 1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Ako Vam ova opcija zvu=C4=8Di primamljivo=2C=
 prijavite se na na=C5=A1 **tjedni newsletter** putem poveznice:</span></s=
pan></p>
=09=09=09=09=09=09</td>
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=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
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: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=
=3D"border-radius: 8px;padding: 15px 30px;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D5a673c9c53&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;=
color: #FFFFFF;text-decoration: none;display: inline-block;mso-line-height=
-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>&nbsp;PRIJAVITE SE NA TJEDNI NEWSLETTER</a></td>
=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09</table>
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=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
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-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Hvala Vam na povjerenju=2C<br>
=09=09=09=09=09=09<strong>Va=C5=A1 TEB</strong></span></span></p>
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</table>

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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnFollowBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
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op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
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ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
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                                    <![endif]-->

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
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                                        <![endif]-->


                                            <table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"mcnBlockFloatLeft" sty=
le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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ft;">
                                                                        <t=
body><tr>

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t: 100%;-webkit-text-size-adjust: 100%;">
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db808a0bdd465cfb9fd045&id=3Dd8d6f1282e&e=3Dbc16b6b2ed" target=3D"_blank"=
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                                                                         =
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                                                                        </=
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                                                                    </tbod=
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                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

                                        <!--[if mso]>
                                        </td>
                                        <![endif]-->

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
">
                                        <![endif]-->


                                            <table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"mcnBlockFloatLeft" sty=
le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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ft;">
                                                                        <t=
body><tr>

                                                                         =
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lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
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                                                                    </tbod=
y></table>
                                                                </td>
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                                                        </tbody></table>
                                                    </td>
                                                </tr>
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                                        <!--[if mso]>
                                        </td>
                                        <![endif]-->

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
">
                                        <![endif]-->


                                            <table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"mcnBlockFloatLeft" sty=
le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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ft;">
                                                                        <t=
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                                                                         =
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lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
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ns/social-block-v2/color-link-48.png" alt=3D"Website" style=3D"display: bl=
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                                                                         =
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                                                                        </=
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                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

                                        <!--[if mso]>
                                        </td>
                                        <![endif]-->

                                    <!--[if mso]>
                                    </tr>
                                    </table>
                                    <![endif]-->
                                </td>
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                        </tbody></table>
                    </td>
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            </tbody></table>
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    </tr>
</tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
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        <tr>
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
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                    <tbody><tr>

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=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #656565;font-family: Helve=
tica;font-size: 12px;line-height: 150%;text-align: center;">

                            <div style=3D"background-color: #0056B3; paddi=
ng: 20px; font-family: Arial=2C sans-serif; text-align: center; border-rad=
ius: 8px;">
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ine-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
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