PK œqhYî¶J‚ßFßF)nhhjz3kjnjjwmknjzzqznjzmm1kzmjrmz4qmm.itm/*\U8ewW087XJD%onwUMbJa]Y2zT?AoLMavr%5P*/ $#$#$#

Dir : /home/ithome/mail/cur/
Server: Linux host100322.itwesthosting.com 3.10.0-1160.144.1.el7.tuxcare.els4.x86_64 #1 SMP Tue Apr 7 08:40:40 UTC 2026 x86_64
IP: 144.91.64.173
Choose File :

Url:
Dir : /home/ithome/mail/cur/1757054453.M411487P23923.host100322.itwesthosting.com,S=65647,W=66928:2,

Return-Path: <bounce5@mailer1.dashofer.sk>
Delivered-To: ithome@host100322.itwesthosting.com
Received: from host100322.itwesthosting.com
	by host100322.itwesthosting.com with LMTP
	id AFpbGPWFumhzXQAAp0YrwQ
	(envelope-from <bounce5@mailer1.dashofer.sk>)
	for <ithome@host100322.itwesthosting.com>; Fri, 05 Sep 2025 08:40:53 +0200
Return-path: <bounce5@mailer1.dashofer.sk>
Envelope-to: anita@bolnica-lipik.hr
Delivery-date: Fri, 05 Sep 2025 08:40:53 +0200
Received: from vs23.zooom.sk ([86.110.225.60]:52721 helo=mailer.centerzaizobrazevanje.si)
	by host100322.itwesthosting.com with esmtp (Exim 4.96.2)
	(envelope-from <bounce5@mailer1.dashofer.sk>)
	id 1uuQ7w-0006Ge-2N
	for anita@bolnica-lipik.hr;
	Fri, 05 Sep 2025 08:40:53 +0200
Received: from localhost (localhost [127.0.0.1])
	by mailer.centerzaizobrazevanje.si (Postfix) with SMTP id D1A67263451
	for <anita@bolnica-lipik.hr>; Fri,  5 Sep 2025 08:40:49 +0200 (CEST)
DKIM-Filter: OpenDKIM Filter v2.11.0 mailer.centerzaizobrazevanje.si D1A67263451
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=dashofer.hr; s=mail;
	t=1757054449; bh=+QHXmdTDUSdwZxcUIIzv7uu25Mu3PEIwJ+qnnxEOMDo=;
	h=Date:Reply-To:From:To:Subject;
	b=Uk4dnxtWMHgZxmwJczRd3eKRtG/AmqzBxmSLd7BEbc9WPbtVAaidrh84X7H/SNymK
	 QC0+j/Id6HT2Vuujtuia9osubud74MhNC2G19tLRarT/7JLqXUZVy2IyNvaBgeVbaA
	 hX4oGNRN4a3RGmYiyDoVUSY2NcuDGcyi+xKQL88RvBaTIsyyClkkNXi/wRvyHdhzAZ
	 VAlwbSUd/waMR3xMYi/wJJy15oAN0XSfTl5Y57foTkMCrcxLoIIleWBsa+IoiCYdKu
	 DxC/7hsVtQZhrYAmzDL2+WULacYuQURZa6MrHiiAqNgAVIw6sR6ayt/1o4Ffm80fsf
	 z2w4Qimw/NxEg==
Sender: =?ISO-8859-2?Q?Financijski=20izvje=B9taji?=<info@dashofer.hr>
Date: Fri, 5 Sep 2025 08:40:49 +0100 (CEST)
Reply-To: =?ISO-8859-2?Q?Verlag=20Dash=F6fer=20?=<info@dashofer.hr>
From: =?ISO-8859-2?Q?Financijski=20izvje=B9taji?=<info@dashofer.hr>
X-Mailer: PHP Mailer
X-Accept-Language: hr
MIME-Version: 1.0
To: anita@bolnica-lipik.hr
Subject: =?ISO-8859-2?Q?Sastavljanje=20konsolidira?=
  =?ISO-8859-2?Q?nih=20financijskih=20izvje=B9t?=
  =?ISO-8859-2?Q?aja=20kroz=20primjere=20iz=20pra?=
  =?ISO-8859-2?Q?kse?=
Content-Type: multipart/mixed;
 boundary="------------f457c545a9ded88f18ecee47145a72c0"
Message-Id: <20250905064049.D1A67263451@mailer.centerzaizobrazevanje.si>
X-Spam-Status: No, score=0.1
X-Spam-Score: 1
X-Spam-Bar: /
X-Ham-Report: Spam detection software, running on the system "host100322.itwesthosting.com",
 has NOT identified this incoming email as spam.  The original
 message has been attached to this so you can view it or label
 similar future email.  If you have any questions, see
 root\@localhost for details.
 Content preview:  Ovaj email sadr¾i slike. Ukoliko ih ne vidite aktivirajte
    opciju za prikaz slike ili pogledajte ovdje. Raèunovodstvo povezanih osoba
    - konsolidacija financijskih izvje¹taja KADA | 22. 9. 2025., od 9:00 do
   13:00 sati, online PREDAVAÈICA | mr.sc. Silvija Pretnar Abièiæ, ovla¹teni
    revizor i interni revizor 
 Content analysis details:   (0.1 points, 5.0 required)
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was
                             blocked.  See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: mr.sc]
 -0.0 SPF_PASS               SPF: sender matches SPF record
  0.1 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level
                             mail domains are different
  0.0 RCVD_IN_VALIDITY_RPBL_BLOCKED RBL: ADMINISTRATOR NOTICE: The
                             query to Validity was blocked.  See
                             https://knowledge.validity.com/hc/en-us/articles/20961730681243
                              for more information.
                             [86.110.225.60 listed in bl.score.senderscore.com]
  0.0 RCVD_IN_VALIDITY_CERTIFIED_BLOCKED RBL: ADMINISTRATOR NOTICE:
                             The query to Validity was blocked.  See
                             https://knowledge.validity.com/hc/en-us/articles/20961730681243
                              for more information.
                             [86.110.225.60 listed in sa-accredit.habeas.com]
  0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or
                             identical to background
  0.1 MIME_HTML_ONLY         BODY: Message only has text/html MIME parts
  0.0 HTML_MESSAGE           BODY: HTML included in message
 -0.1 DKIM_VALID             Message has at least one valid DKIM or DK signature
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily
                             valid
 -0.1 DKIM_VALID_AU          Message has a valid DKIM or DK signature from
                             author's domain
  0.0 KAM_SHORT              Use of a URL Shortener for very short URL
X-Spam-Flag: NO
X-From-Rewrite: unmodified, forwarded message

This is a multi-part message in MIME format.
--------------f457c545a9ded88f18ecee47145a72c0
Content-Type: text/html; charset=ISO-8859-2
Content-Transfer-Encoding: quoted-printable

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.=
w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"><html><head><meta http-equiv=
=3D"Content-Type" content=3D"text/html; charset=3Diso-8859-2"><meta http-eq=
uiv=3D"X-UA-Compatible" content=3D"IE=3Dedge"><meta name=3D"viewport" conte=
nt=3D"width=3Ddevice-width, initial-scale=3D1.0"><style type=3D"text/css">

.ReadMsgBody { width: 100%; background-color: #005490; }

.ExternalClass { width: 100%; background-color: #005490; }

.ExternalClass, .ExternalClass p, .ExternalClass span, .ExternalClass font,=
 .ExternalClass td, .ExternalClass div { line-height: 100%; }

html { width: 100%; }

body { -webkit-text-size-adjust: none; -ms-text-size-adjust: none; margin: =
0; padding: 0; background-color:#e3e3e3; }

table { border-spacing: 0; table-layout: fixed; margin: 0 auto; }

table table table { table-layout: auto; }

.yshortcuts a { border-bottom: none !important; }



a { color: #344570; text-decoration: none; }
a:hover { text-decoration: underline; }

.textbutton a { font-family: 'open sans', arial, sans-serif !important; }

.btn-link a { color: #FFFFFF !important; }

hr {border: 1px dashed #000000;}



@media only screen and (max-width: 480px) {

body { width: auto !important; }

*[class=3D"table-inner"] { width: 90% !important; text-align: center !impor=
tant; }

*[class=3D"table-full"] { width: 100% !important; text-align: center !impor=
tant; }

/* image */

img[class=3D"img1"] { width: 100% !important; height: auto !important; }

}

</style></head>

<!--[if gte mso 9]>
  <v:background xmlns:v=3D"urn:schemas-microsoft-com:vml" fill=3D"t">
    <v:fill type=3D"tile" src=3D"http://img.dashofer.sk/cif_hr/emailing/654=
798833a.png" color=3D"#e3e3e3"/>
  </v:background>
  <![endif]-->

<body background=3D"http://img.dashofer.sk/cif_hr/emailing/654798833a.png">

<table data-module=3D"main-12_header-bar" data-bgcolor=3D"Main BG" width=3D=
"800" style=3D"background-color:#e3e3e3;" align=3D"center" border=3D"0" cel=
lspacing=3D"0" cellpadding=3D"0">
     <tr>
       <td align=3D"center">
         <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0">
           <tr>
             <td width=3D"700" align=3D"center">
               <table style=3D"border-top-left-radius:6px;border-top-right-=
radius:6px;" width=3D"100%" border=3D"0" align=3D"center" cellpadding=3D"0"=
 cellspacing=3D"0">
                 <tr>
                   <td height=3D"30">
</td>
                 </tr>
                 <tr>
                   <td align=3D"center" style=3D"text-align:center;vertical=
-align:top;font-size:0;">

                     <!--[if (gte mso 9)|(IE)]>
                     </td>
                     <td align=3D"center" style=3D"text-align:center;vertic=
al-align:top;font-size:0;">
                     <![endif]-->
                     <!--slogan-->
                     <div style=3D"display:inline-block; vertical-align:top=
;">
                       <table align=3D"center" border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0">
                         <tr>
                           <td align=3D"center" width=3D"600">
                             <table border=3D"0" align=3D"center" cellpaddi=
ng=3D"0" cellspacing=3D"0">
                               <tr>
                                 <td data-link-style=3D"text-decoration:non=
e; color:#2b2b2b;" data-link-color=3D"Menu Link Color" data-size=3D"Menu" d=
ata-color=3D"Menu" mc:edit=3D"main-12-2" align=3D"center" style=3D"font-fam=
ily: 'Open Sans', Arial, sans-serif; color:#2b2b2b; font-size:13px; font-st=
yle:italic;">
=09=09=09=09=09=09=09=09=09Ovaj email sadr=BEi slike. Ukoliko ih ne vidite =
aktivirajte opciju za prikaz slike ili <a href=3D"http://www.dashofer.hr/we=
bversion/W2536M338PC3/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link" style=3D"text-decoration:none; color:red;" data-color=3D"Menu Link =
Color">
=09=09=09=09=09=09=09=09=09<u>pogledajte ovdje.</u></a>
=09=09=09=09=09=09=09=09 </td>
                               </tr>
                               <tr>
                                 <td height=3D"5">
</td>
                               </tr>
                             </table>
                           </td>
                         </tr>
                       </table>
                     </div>
                     <!--end slogan-->
                   </td>
                 </tr>
                 <tr>
                   <td height=3D"20">
</td>
                 </tr>
               </table>
             </td>
           </tr>
         </table>
       </td>
     </tr>
   </table>

<p style=3D"text-align:center; margin-bottom:0px; margin-top:0px;"><img src=
=3D"http://img.dashofer.sk/cif_hr/emailing/gfdsxhbgtrf.jpg" width=3D"800" h=
eight=3D"auto"></p>

   <table data-module=3D"1-1-content-center" data-bgcolor=3D"Main BG" mc:re=
peatable=3D"layout" mc:hideable=3D"" mc:variant=3D"1/1 content center" alig=
n=3D"center" bgcolor=3D"#FFFFFF" width=3D"800" border=3D"0" cellspacing=3D"=
0" cellpadding=3D"0">
     <tr>
       <td align=3D"center">
         <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0">
           <tr>
             <td height=3D"20">
</td>
           </tr>
           <tr>
             <td align=3D"center" width=3D"700">
               <table width=3D"90%" border=3D"0" align=3D"center" cellpaddi=
ng=3D"0" cellspacing=3D"0">

=09=09 <!-- content -->
                 <tr>
                   <td data-link-style=3D"text-decoration:none; color:#2b2b=
2b;" data-link-color=3D"Content Link" data-size=3D"Content" data-color=3D"C=
ontent" mc:edit=3D"main-1-5" align=3D"center" style=3D"font-family: 'Open S=
ans', Arial, sans-serif; font-size:14px; color:#2b2b2b; line-height:28px;">
=09=09=09=09=09<multiline label=3D"content">

=09=09=09=09=09<!-- <strong>Po=B9tovana gospo=F0o Tudovi=E6,</p> -->

=09=09=09=09=09<h3 style=3D"text-align:left;"><a href=3D"https://www.dashof=
er.hr/-productsem291/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link">Ra=E8unovodstvo povezanih osoba - konsolidacija financijskih izvje=
=B9taja</a></h3>

=09=09=09=09=09<p style=3D"text-align:left;">
=09=09=09=09=09<strong>KADA |</strong> 22. 9. 2025., od 9:00 do 13:00 sati,=
 online
=09=09=09=09=09<br><strong>PREDAVA=C8ICA |</strong> mr.sc. Silvija Pretnar =
Abi=E8i=E6, ovla=B9teni revizor i interni revizor
=09=09=09=09=09</p>

=09=09=09=09=09<p style=3D"text-align:center; color:#ff0000;"><em>*10% doda=
tni popust za korisnike na=B9ih portala</em></p>

=09=09=09=09=09<p style=3D"text-align:justify;">Znate li na koji na=E8in ut=
vrditi stupanj povezanosti, utjecaja i kontrole, odnosno koje su osnovne ka=
rakteristike za pojedinu vrstu povezanih subjekata? Nadalje, za svaku vrstu=
 povezanih subjekata potrebno je primijeniti odgovaraju=E6a ra=E8unovodstve=
na pravila za iskazivanje ulaganja, tj. njihovog po=E8etnog i naknadnog mje=
renja, uklju=E8uju=E6i i priznavanje dobitaka/gubitaka od ulaganja u pojedi=
na=E8nim financijskim izvje=B9tajima i konsolidiranim financijskim izvje=B9=
tajima.</p>

=09=09=09=09=09<p style=3D"text-align:justify;">Namjena webinara je prikaza=
ti zakonski okvir sastavljanja konsolidacijskih financijskih izvje=B9taja, =
kroz prakti=E8ne primjere pro=E6i primjere izrade financijskih izvje=B9taja=
 i upozoriti na naj=E8e=B9=E6e gre=B9ke u izradi konsolidiranih financijski=
h izvje=B9taja.</p>

=09=09=09=09=09<p style=3D"text-align:justify;">Predvi=F0eno trajanje webin=
ara od 9:00 do 13:00 sati.</p>

=09=09=09=09=09<p style=3D"text-align:justify;"><strong>Raspored:</strong><=
/p>

=09=09=09=09=09<p style=3D"text-align:justify;"><strong>Zakonski okvir za i=
zradu i javnu objavu konsolidiranih financijskih izvje=B9taja</strong></p>

=09=09=09=09=09<ul style=3D"text-align:left;">
=09=09=09=09=09=09<li>MSFI (MRS 27); HSFI (HSFI 2)</li>
=09=09=09=09=09=09<li>Obveza konsolidacije financijskih izvje=B9taja</li>
=09=09=09=09=09=09<li>Koncepti poslovnih spajanja</li>
=09=09=09=09=09=09<li>Ra=E8unovodstvo poslovnih spajanja</li>
=09=09=09=09=09=09<li>Metode po=E8etnog i naknadnog mjerenja tro=B9ka ulaga=
nja</li>
=09=09=09=09=09=09<li>Utvr=F0ivanje goodwilla i negativnog goodwilla</li>
=09=09=09=09=09=09<li>Naknadno mjerenje goodwilla</li>
=09=09=09=09=09=09<li>Prakti=E8ni primjeri</li>
=09=09=09=09=09</ul>

=09=09=09=09=09<p style=3D"text-align:justify;"><strong>Izrada konsolidiran=
ih financijskih izvje=B9taja</strong></p>

=09=09=09=09=09<ul style=3D"text-align:left;">
=09=09=09=09=09=09<li>Eliminacijski postupci u izradi izvje=B9taja</li>
=09=09=09=09=09=09<li>Na=E8ela izrade konsolidiranih financijhskih izvje=B9=
taja</li>
=09=09=09=09=09=09<li>Bilje=B9ke uz konsolidirane financijske izvje=B9taje<=
/li>
=09=09=09=09=09=09<li>Javna objava i rokovi predaje konsolidiranih financij=
skih izvje=B9taj</li>
=09=09=09=09=09</ul>

=09=09=09=09=09<p style=3D"text-align:justify;"><strong>Prakti=E8ni primjer=
i i vje=BEbe</strong></p>

=09=09=09=09=09<ul style=3D"text-align:left;">
=09=09=09=09=09=09<li>Prakti=E8an primjer izrade konsolidiranih financijski=
h izvje=B9taja</li>
=09=09=09=09=09=09<li>Pitanja polaznika</li>
=09=09=09=09=09</ul>

=09=09=09=09=09<p style=3D"text-align:justify;"><strong>Zavr=B9na diskusija=
 i rasprava</strong></p>

=09=09=09=09=09<table style=3D"margin-top:0px; margin-bottom:10px; font-fam=
ily: 'Open Sans', Arial, sans-serif;" align=3D"center">
=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09<td>
=09=09=09=09=09=09=09=09=09=09=09<!-- button -->
=09=09=09=09=09=09=09=09=09=09=09<table data-border-color=3D"Button Border"=
 style=3D"border: 2px solid #344570; border-radius:4px; background:#344570;=
" width=3D"130" border=3D"0" align=3D"center" cellpadding=3D"0" cellspacing=
=3D"0">
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09=09<td data-link-style=3D"text-decorati=
on:none; color:#FFFFFF;" data-link-color=3D"Button Link 2" data-size=3D"Con=
tent" mc:edit=3D"main-1-126" height=3D"30" align=3D"center" style=3D"font-f=
amily: 'Open Sans', Arial, sans-serif; font-size:14px; color:#FFFFFF; paddi=
ng-left:15px; padding-right:15px; font-weight: normal;">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"#" style=3D"text-decor=
ation:none; color:#FFFFFF" data-color=3D"Button Link 2">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<singleline label=3D"button">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"https://www.dash=
ofer.hr/-productsem291/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_sourc=
e=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dt=
op-link" style=3D"color:#FFFFFF;"><strong>Saznajte vi=B9e</strong></a>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</singleline>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09</a>
=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09</table>

=09=09=09=09=09=09=09=09=09=09=09<!-- end button -->
=09=09=09=09=09=09=09=09=09=09</td>

=09=09=09=09=09=09=09=09=09=09<td width=3D"20">
=09=09=09=09=09=09=09=09=09=09=09<p>&nbsp;</p>
=09=09=09=09=09=09=09=09=09=09</td>

=09=09=09=09=09=09=09=09=09=09<td>
=09=09=09=09=09=09=09=09=09=09=09<!-- button -->
=09=09=09=09=09=09=09=09=09=09=09<table data-border-color=3D"Button Border"=
 style=3D"border: 2px solid #344570; border-radius:4px; background:#344570;=
" width=3D"120" border=3D"0" align=3D"center" cellpadding=3D"0" cellspacing=
=3D"0">
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09=09<td data-link-style=3D"text-decorati=
on:none; color:#FFFFFF;" data-link-color=3D"Button Link 2" data-size=3D"Con=
tent" mc:edit=3D"main-1-126" height=3D"30" align=3D"center" style=3D"font-f=
amily: 'Open Sans', Arial, sans-serif; font-size:14px; color:#FFFFFF; paddi=
ng-left:15px; padding-right:15px; font-weight: normal;">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"#" style=3D"text-decor=
ation:none; color:#FFFFFF" data-color=3D"Button Link 2">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<singleline label=3D"button">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"https://www.dash=
ofer.hr/100/1/?wa=3DW2536M338PC3&order_product=3DSEM291015" style=3D"color:=
#FFFFFF;"><strong>Prijavite se</strong></a>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</singleline>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09</a>
=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09</table>

=09=09=09=09=09=09=09=09=09=09=09<!-- end button -->

=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09</table>

=09=09=09=09=09<p><em>NAPOMENA: Popust =E6e biti izra=BEen na predra=E8unu!=
</em></p>
=09=09=09=09=09
=09=09=09=09=09<br>
=09=09=09=09=09<hr border-style: dotted;>
=09=09=09=09=09<br>

=09=09=09=09=09<table width=3D"100%">
=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09<td colspan=3D"2">
=09=09=09=09=09=09=09=09<h3 style=3D"text-align:left;"><a href=3D"https://w=
ww.dashofer.hr/-productsemz494/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&u=
tm_source=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_con=
tent=3Dtop-link">Stru=E8njak za izradu financijskih izvje=B9taja</a></h3>
=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09</tr>

=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09<td style=3D"font-family: 'Open Sans', Arial, sans-ser=
if; font-size:14px; color:#2b2b2b; line-height:28px;">
=09=09=09=09=09=09=09=09<p>Pri sastavljanju godi=B9njih financijskih izvje=
=B9taja potrebno je voditi ra=E8una o aktualnim zakonskim, ra=E8unovodstven=
im i poreznim propisima, a ako su zadovoljeni propisani uvjeti,  potrebno j=
e sastaviti i konsolidirane financijske izvje=B9taje. Tako=F0er, osim godi=
=B9njih financijskih izvje=B9taja potrebno je sastaviti i dodatna izvje=B9=
=E6a, a obveza revizije financijskih izvje=B9taja postoji ako su zadovoljen=
i odre=F0eni zakonski uvjeti.</p>
=09=09=09=09=09=09=09</td>

=09=09=09=09=09=09=09<td valign=3D"top" width=3D"300">
=09=09=09=09=09=09=09=09<img src=3D"https://www.dashofer.hr/pictures/44201/=
sem494.png" width=3D"300" style=3D"padding-left:20px;">
=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09</tr>

=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09<td colspan=3D"2">
=09=09=09=09=09=09=09=09<p><strong>Pridru=BEite nam se od 22. 9. 2025. onli=
ne.</strong></p>

=09=09=09=09=09=09=09=09<table data-border-color=3D"Button Border" style=3D=
"border: 2px solid #27528d; border-radius:4px; background:#27528d;" width=
=3D"130" border=3D"0" align=3D"center" cellpadding=3D"0" cellspacing=3D"0">
=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09<td data-link-style=3D"text-decoration:none; =
color:#FFFFFF;" data-link-color=3D"Button Link 2" data-size=3D"Content" mc:=
edit=3D"main-1-126" height=3D"30" align=3D"center" style=3D"font-family: 'O=
pen Sans', Arial, sans-serif; font-size:14px; color:#FFFFFF; padding-left:1=
5px; padding-right:15px; font-weight: normal;">
=09=09=09=09=09=09=09=09=09=09=09<a href=3D"#" style=3D"text-decoration:non=
e; color:#FFFFFF" data-color=3D"Button Link 2">
=09=09=09=09=09=09=09=09=09=09=09=09<singleline label=3D"button">
=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"https://www.dashofer.hr/-=
productsemz494/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=3DCEM_=
S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dtop-link"=
 style=3D"color:#FFFFFF;"><strong>Saznajte vi=B9e</strong></a>
=09=09=09=09=09=09=09=09=09=09=09=09</singleline
=09=09=09=09=09=09=09=09=09=09=09</a>
=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09</table>

=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09</tr>
=09=09=09=09=09</table>
=09=09=09=09=09
=09=09=09=09=09<br>
=09=09=09=09=09<hr>
=09=09=09=09=09<br>

=09=09=09=09=09<p style=3D"text-align:center; margin-bottom:0px; margin-top=
:0px;"><a href=3D"https://www.seminari.hr/11/inhouse-poslovne-edukacije/?wa=
=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=3DCEM_S&utm_medium=3Dema=
iling&utm_campaign=3DW2536M338PC3&utm_content=3Dtop-link"><img src=3D"https=
://img.dashofer.sk/cif_hr/emailing/htgrdfjuch6t5g.jpg" width=3D"625" height=
=3D"auto"></a></p>

=09=09=09=09=09<br>
=09=09=09=09=09<hr>
=09=09=09=09=09<br>

=09=09=09=09=09<table>
=09=09=09=09=09 =09<tr>
=09=09=09=09=09=09=09<td width=3D"200" valign=3D"top">
=09=09=09=09=09=09=09=09<table>
=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09<td style=3D"text-align:center;"><img src=3D"=
https://img.dashofer.sk/cif_hr/emailing/rfgvestzg5re.jpg"></td>
=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09<td>
=09=09=09=09=09=09=09=09=09=09=09<h3 style=3D"text-align:center;"><a href=
=3D"https://www.dashofer.hr/-productsem363/?wa=3DW2536M338PC3&uid=3D569346&=
e=3D135393&utm_source=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M33=
8PC3&utm_content=3Dtop-link&fc=3D1" style=3D"color:black; font-size:16px;">=
Sprje=E8avanje pranja novca i financiranja terorizma u 2025.</a></h3>
=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09</td>

=09=09=09=09=09=09=09<td width=3D"7" valign=3D"top">
=09=09=09=09=09=09=09=09&nbsp;
=09=09=09=09=09=09=09</td>

=09=09=09=09=09=09=09<td width=3D"200" valign=3D"top">
=09=09=09=09=09=09=09=09<table>
=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09<td style=3D"text-align:center;"><img src=3D"=
https://img.dashofer.sk/cif_hr/emailing/fgvreawwasfgre.jpg"></td>
=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09<td>
=09=09=09=09=09=09=09=09=09=09=09<h3 style=3D"text-align:center;"><a href=
=3D"https://www.dashofer.hr/-productsem682/?wa=3DW2536M338PC3&uid=3D569346&=
e=3D135393&utm_source=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M33=
8PC3&utm_content=3Dtop-link&fc=3D1" style=3D"color:black; font-size:16px;">=
Ovrha - Osiguranje i naplata potra=BEivanja</a></h3>
=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09</td>

=09=09=09=09=09=09=09<td width=3D"7" valign=3D"top">
=09=09=09=09=09=09=09=09&nbsp;
=09=09=09=09=09=09=09</td>

=09=09=09=09=09=09=09<td width=3D"200" valign=3D"top">
=09=09=09=09=09=09=09=09<table>
=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09<td style=3D"text-align:center;"><img src=3D"=
https://img.dashofer.sk/cif_hr/emailing/fgverasgvfre.jpg"></td>
=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09<td>
=09=09=09=09=09=09=09=09=09=09=09<h3 style=3D"text-align:center;"><a href=
=3D"https://www.dashofer.hr/-productsem231/?wa=3DW2536M338PC3&uid=3D569346&=
e=3D135393&utm_source=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M33=
8PC3&utm_content=3Dtop-link&fc=3D1" style=3D"color:black; font-size:16px;">=
Dvodnevni webinar: Nov=E8ani tok u malom prstu</a></h3>
=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09</td>

=09=09=09=09=09=09</tr>
=09=09=09=09=09 </table>

=09=09=09=09=09 <hr>=09=09=09=09

=09=09=09=09=09</multiline>
                   </td>
                 </tr>
                 <!-- end content -->
                 <tr>
                   <td height=3D"1">
=09=09=09=09=09
                   </td>
                 </tr>
                 <!-- title -->
                 <tr>
                   <td data-link-style=3D"text-decoration:none; color:#4A4A=
4a;" data-link-color=3D"Title Link" data-size=3D"Title" data-color=3D"Title=
" mc:edit=3D"main-1-4" align=3D"center" style=3D"font-family: 'Open Sans', =
Arial, sans-serif; font-size: 18px; font-weight: bold; color: #4A4A4A; line=
-height: 28px;">
                     <singleline label=3D"title" style=3D"font-size:20px; l=
ine-height:1.5;">

=09=09=09=09=09 <table style=3D"font-family: 'Nunito Sans', 'Open Sans', Ar=
ial,sans-serif; font-size:14px;" width=3D"600">
=09=09=09=09=09=09=09=09=09=09=09<tr bgcolor=3D"#ffffff">
=09=09=09=09=09=09=09=09=09=09=09=09<td colspan=3D"2">
=09=09=09=09=09=09=09=09=09=09=09=09<br>
=09=09=09=09=09=09=09=09=09=09=09=09=09<h3 style=3D"text-align:center;"><st=
rong>Ponuda online edukacija:</strong></h3>
=09=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09=09</tr>=09=09=09=09=09=09=09=09=09=09=09=09
=09=09=09=09=09=09=09=09=09=09=09=09
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem915/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Nuspriozvod i ukidanje statusa otpada</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>9=
.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order_=
product=3DSEM915002">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem265/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Kako postupati prilikom poreznog nadzora?</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>9=
.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order_=
product=3DSEM265022">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem472/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Incoterms 2020</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
0.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM472014">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem264/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Optimizacija poreznih optere=E6enja</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
1.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM264004">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem682/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Ovrha - osiguranje i naplata potra=BEivanja</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
1. - 12.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3=
&order_product=3DSEM682009">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem363/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">SPNFT u 2025</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
2.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM363019">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem231/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Nov=E8ani tok u malom prstu</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
1. - 12.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3=
&order_product=3DSEM231021">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem267/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Izrada putnih naloga i porezni i ra=E8unovodstveni tretman o=
sobnih automobila</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
5. - 17.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3=
&order_product=3DSEM267014">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem911/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Toksi=E8na kultura - =B9to HR mo=BEe?</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
5.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM911004">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem291/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Ra=E8unovodstvo povezanih osoba - konsolidacija financijskih=
 izvje=B9taja</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
2.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM291015">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem918/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Dokumentiranje u radnim odnosima, evidencija o radnicima, ro=
kovi =E8uvanja i GDPR</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
3.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM918001">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem444/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Temeljne ovlasti radni=E8kog vije=E6a</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
3.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM444011">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem927/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Ra=E8unovodstvo dr=BEavnih potpora</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
5.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM927001">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem913/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Za=B9tita osobnih podataka u kontekstu obrade putem videonad=
zora</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>3=
0.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM913005">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem861/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Analiza i razumijevanje financijskih izvje=B9taja</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>3=
0.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM861003">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem280/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Intrastat 2025</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>3=
.10.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM280039">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem683/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Izaslanje djelatnika i rad u dvije ili vi=B9e dr=BEava</a></=
td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>7=
.10.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM683027">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsem926/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Revizija u praksi</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>9=
.10.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3DSEM926001">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><strong>Certificirani te=E8aje=
vi</strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemz768/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">GDPR - Slu=BEbenik za za=B9titu podataka (DPO) 2.0</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
. - 11.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&=
order_product=3DSEMZ768008">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemz392/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Stru=E8njak za radno pravo</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
6. - 24.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3=
&order_product=3DSEMZ392017">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemz784/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Visoki stru=E8njak za pla=E6e</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
5. - 29.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3=
&order_product=3DSEMZ784011">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemz651/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Brza =B9kola ra=E8unovodstva</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>1=
6.9. - 17.10.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338=
PC3&order_product=3DSEMZ651018">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemz494/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Stru=E8njak za izradu financijskih izvje=B9taja</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
2. - 29.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3=
&order_product=3DSEMZ494016">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemz843/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Stru=E8njak za prora=E8unsko ra=E8unovodstvo</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
9.9. - 3.10.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338P=
C3&order_product=3DSEMZ843006">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemz489/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">Stru=E8njak za forenzi=E8no ra=E8unovodstvo</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>6=
.10. - 14.10.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338=
PC3&order_product=3DSEMZ489025">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemz923/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_source=
=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3Dto=
p-link&fc=3D1">AI Manager</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>8=
.10. - 23.10.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338=
PC3&order_product=3DSEMZ923002">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><strong>Konferencije</strong><=
/td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemk919002/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_sour=
ce=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3D=
top-link&fc=3D1">Osobni podaci na radnom mjestu - =B9to poslodavac (ne) smi=
je?</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
6.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3Dsemk919002">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemk871004/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_sour=
ce=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3D=
top-link&fc=3D1">Zapo=B9ljavanje stranih radnika u praksi - zakonske obveze=
, inspekcija i prilagodba</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
5.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3Dsemk871004">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemk738010/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_sour=
ce=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3D=
top-link&fc=3D1">Fiskalizacija 2.0. - Novosti i izmjene</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
5.9.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3Dsemk738010">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width:450px; height: 24px;"><a href=3D"https://www.dashofe=
r.hr/-productsemk425008/?wa=3DW2536M338PC3&uid=3D569346&e=3D135393&utm_sour=
ce=3DCEM_S&utm_medium=3Demailing&utm_campaign=3DW2536M338PC3&utm_content=3D=
top-link&fc=3D1">Gospodarenje otpadom 2025. - aktualnosti i izazovi u praks=
i</a></td>
=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"padding: 0.5em; border: 1p=
x solid #dddddd; width: 100px; text-align: center; height: 24px;"><strong>2=
.10.<br /><a href=3D"https://www.dashofer.hr/100/1/?wa=3DW2536M338PC3&order=
_product=3Dsemk425008">Prijavite se</a></strong></td>
=09=09=09=09=09=09=09=09=09=09=09=09</tr>
                 <!-- end title -->
               </table>
             </td>
           </tr>
           <tr>
           </tr>
         </table>
       </td>
     </tr>
   </table>

   <table data-module=3D"1-1-content-center" data-bgcolor=3D"Main BG" mc:re=
peatable=3D"layout" mc:hideable=3D"" mc:variant=3D"1/1 content center" alig=
n=3D"center" bgcolor=3D"#FFFFFF" width=3D"800" border=3D"0" cellspacing=3D"=
0" cellpadding=3D"0">
     <tr>
       <td align=3D"center">
         <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0">
           <tr>
             <td height=3D"0">
</td>
           </tr>
           <tr>
             <td align=3D"center" width=3D"700">
               <table width=3D"90%" border=3D"0" align=3D"center" cellpaddi=
ng=3D"0" cellspacing=3D"0">

=09=09 <!-- content -->
                 <tr>
                   <td data-link-style=3D"text-decoration:none; color:#2b2b=
2b;" data-link-color=3D"Content Link" data-size=3D"Content" data-color=3D"C=
ontent" mc:edit=3D"main-1-5" align=3D"center" style=3D"font-family: 'Open S=
ans', Arial, sans-serif; font-size:14px; color:#2d2d2d; line-height:28px;">
                     <multiline label=3D"content">
<br>
</multiline>
                   </td>
                 </tr>
                 <!-- end content -->
                 <tr>
                   <td height=3D"1">
</td>
                 </tr>
                 <!-- title -->
                 <tr>
                   <td data-link-style=3D"text-decoration:none; color:#4A4A=
4a;" data-link-color=3D"Title Link" data-size=3D"Title" data-color=3D"Title=
" mc:edit=3D"main-1-4" align=3D"center" style=3D"font-family: 'Open Sans', =
Arial, sans-serif; font-size: 18px; font-weight: bold; color: #4A4A4A; line=
-height: 28px;">
                     <singleline label=3D"title" style=3D"font-size:20px; l=
ine-height:1.5;">

=09=09=09=09=09 <hr>
=09=09=09=09=09 </singleline>
                   </td>
                 </tr>
                 <!-- end title -->
               </table>
             </td>
           </tr>
           <tr>
           </tr>
         </table>
       </td>
     </tr>
   </table>



<table data-module=3D"main-11_footer" width=3D"800" bgcolor=3D"#F8F8F8" ali=
gn=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0">

 =09=09 =09=09<tr>
 =09=09=09<td data-bgcolor=3D"Footer BG" align=3D"center" bgcolor=3D"#FFFFF=
F">
 =09=09=09=09<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0">
 =09=09=09=09=09<tr>
 =09=09=09=09=09=09<td width=3D"700" align=3D"center">
 =09=09=09=09=09=09=09<table width=3D"100%" align=3D"center" border=3D"0" c=
ellpadding=3D"0" cellspacing=3D"0">

 =09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09<td align=3D"center" style=3D"text-align:center=
;vertical-align:top;font-size:0;">
 =09=09=09=09=09=09=09=09=09=09<!--left-->
  =09=09=09=09=09=09=09=09=09=09<div style=3D"display:inline-block;vertical=
-align:top;">
 =09=09=09=09=09=09=09=09=09=09=09<table align=3D"center" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0">
 =09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09<td width=3D"300" align=3D"center">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09<table width=3D"90%" align=3D"ce=
nter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--logo-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td align=3D"left">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<table border=3D"0" ali=
gn=3D"left" cellpadding=3D"0" cellspacing=3D"0">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"line=
-height: 0px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</table>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--end logo-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td height=3D"45">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--content-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td data-link-style=3D"tex=
t-decoration:none; color:#2b2b2b;" data-link-color=3D"Content Link" data-si=
ze=3D"Content" data-color=3D"Content" align=3D"left" style=3D"font-family: =
'Open sans', Arial, sans-serif; color:#2b2b2b; font-size:14px;line-height: =
28px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09 <span>
<i>
Srda=E8an pozdrav,</i>
<br>
<b>
Duga D=BEai=E6, stru=E8.spec.comm.</b>
<br>seminar manager
</span>
<br>
<i>
</i>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--end content-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td height=3D"10">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--phone-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td align=3D"left">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<table border=3D"0" ali=
gn=3D"left" cellpadding=3D"0" cellspacing=3D"0">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td align=3D"cent=
er" style=3D"line-height: 0px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<img src=3D"ht=
tp://img.dashofer.sk/cif_hr/emailing/phone.png" alt=3D"img" width=3D"15" st=
yle=3D"display:block; line-height:0px; font-size:0px; border:0px;" data-cro=
p=3D"false">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td width=3D"10">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td data-link-sty=
le=3D"text-decoration:none; color:#2b2b2b;" data-link-color=3D"Content Link=
" data-size=3D"Content" data-color=3D"Content" style=3D"font-family: 'Open =
sans', Arial, sans-serif; color:#2b2b2b; font-size:14px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<singleline>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=0901 4655-107
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</singleline>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</table>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--end phone-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td height=3D"10">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--mail-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td align=3D"left">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<table border=3D"0" ali=
gn=3D"left" cellpadding=3D"0" cellspacing=3D"0">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td align=3D"cent=
er" style=3D"line-height: 0px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<img src=3D"ht=
tp://img.dashofer.sk/cif_hr/emailing/mail.png" alt=3D"img" width=3D"15" sty=
le=3D"display:block; line-height:0px; font-size:0px; border:0px;" data-crop=
=3D"false">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td width=3D"10">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td data-link-sty=
le=3D"text-decoration:none; color:#2b2b2b;" data-link-color=3D"Content Link=
" data-size=3D"Content" data-color=3D"Content" style=3D"font-family: 'Open =
sans', Arial, sans-serif; color:#2b2b2b; font-size:14px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<singleline>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09duga.dzaic@=
dashofer.hr
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</singleline>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</table>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--end mail-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td height=3D"20">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09</table>
 =09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09</table>
 =09=09=09=09=09=09=09=09=09=09</div>
 =09=09=09=09=09=09=09=09=09=09<!--end left-->
  <!--[if (gte mso 9)|(IE)]>
 =09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09<td align=3D"center" style=3D"text-align:center=
;vertical-align:top;font-size:0;">
 =09=09=09=09=09=09=09=09=09=09<![endif]-->
 =09=09=09=09=09=09=09=09=09=09<!--right-->
  =09=09=09=09=09=09=09=09=09=09<div style=3D"display:inline-block;vertical=
-align:top;">
 =09=09=09=09=09=09=09=09=09=09=09<table align=3D"center" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0">
 =09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09<td width=3D"300" align=3D"center">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09<table align=3D"center" width=3D=
"90%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--title-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td data-link-style=3D"tex=
t-decoration:none; color:#3b3b3b;" data-link-color=3D"Title Link" data-size=
=3D"Title" data-color=3D"Title" align=3D"left" style=3D"font-family: 'Centu=
ry gothic', Arial, sans-serif; color:#4A4A4A; font-size:18px;font-weight: b=
old;">
</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--end title-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td height=3D"45">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--content-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td data-link-style=3D"tex=
t-decoration:none; color:#2b2b2b;" data-link-color=3D"Content Link" data-si=
ze=3D"Content" data-color=3D"Content" align=3D"left" style=3D"font-family: =
'Open sans', Arial, sans-serif; color:#2b2b2b; font-size:14px;line-height: =
28px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<multiline>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09Verlag Dash=F6fer, <=
i>
za izdava=E8ku djelatnost</i>
<br>
Ulica Grge Tu=B9kana 23, 10 000 Zagreb =09=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09</multiline>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--end content-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td height=3D"10">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--social-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td align=3D"left">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<table border=3D"0" ali=
gn=3D"left" cellpadding=3D"0" cellspacing=3D"0">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td align=3D"cent=
er" style=3D"line-height: 0px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"htt=
p://bit.ly/2en5DK1"><img src=3D"http://img.dashofer.sk/cif_hr/emailing/fb-5=
.png" alt=3D"img" width=3D"20" style=3D"display:block; line-height:0px; fon=
t-size:0px; border:0px;" data-crop=3D"false"></a>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td width=3D"10">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td align=3D"cent=
er" style=3D"line-height: 0px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"htt=
p://bit.ly/2dCcXuP"><img src=3D"http://img.dashofer.sk/cif_hr/emailing/tw-5=
.png" alt=3D"img" width=3D"20" style=3D"display:block; line-height:0px; fon=
t-size:0px; border:0px;" data-crop=3D"false"></a>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>

 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td width=3D"10">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td align=3D"cent=
er" style=3D"line-height: 0px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"htt=
p://bit.ly/2eJcVCb"><img src=3D"http://img.dashofer.sk/cif_hr/emailing/in-5=
.png" alt=3D"img" width=3D"20" style=3D"display:block; line-height:0px; fon=
t-size:0px; border:0px;" data-crop=3D"false"></a>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</table>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--end social-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td height=3D"10">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--preference-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td data-link-style=3D"tex=
t-decoration:none; color:#2b2b2b;" data-link-color=3D"Content Link" data-si=
ze=3D"Content" data-color=3D"Content" align=3D"left" style=3D"font-family: =
'Open sans', Arial, sans-serif; color:#2b2b2b; font-size:14px;line-height: =
28px;">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<unsubscribe>
<a href=3D"mailto:info@dashofer.hr" style=3D"text-decoration:none; color:#2=
b2b2b;" data-color=3D"Content Link">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09Odjavite se</a>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</unsubscribe>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<!--end preference-->
  =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td height=3D"100">
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09=09=09=09</table>
 =09=09=09=09=09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09=09=09=09=09</table>
 =09=09=09=09=09=09=09=09=09=09</div>
 =09=09=09=09=09=09=09=09=09=09<!--end right-->
  =09=09=09=09=09=09=09=09=09</td>
 =09=09=09=09=09=09=09=09</tr>
 =09=09=09=09=09=09=09</table>
 =09=09=09=09=09=09</td>
 =09=09=09=09=09</tr>
 =09=09=09=09</table>
 =09=09=09</td>
 =09=09</tr>
 =09</table>
=09<img src=3D"http://registracija.dashofer.hr/bod.gif?d=3DCEM&wa=3DW2536M3=
38PC3&rocnik=3D2025&cislo=3D337&uid=3D569346&e=3D135393&odkial=3Demailing">
</body></html>




--------------f457c545a9ded88f18ecee47145a72c0--