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Content preview: https://www.teb.hr/ Zagreb, 9. rujna 2025. 📅 Webinar Rashodovanje,
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https://www.teb.hr/
Zagreb=2C 9. rujna 2025.
=F0=9F=93=85 Webinar
Rashodovanje=2C uni=C5=A1tenje i otpis zaliha i dugotrajne materijalne imo=
vine
7. listopada 2025. (utorak) od 9:30 do 12:00 | Lokacija: Online
2 boda za ovla=C5=A1tene revizore
Poduzetnici i druge pravne osobe =C4=8Desto imaju robu ili druge zalihe ko=
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tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><span style=
=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12=
px">Zagreb=2C 9. rujna 2025. </span></span></div>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
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k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
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" class=3D"container" style=3D"margin: auto;padding: 20px;max-width: 600px=
;border-radius: 8px;box-shadow: 0 4px 8px rgba(0=2C0=2C0=2C0.1);border-col=
lapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<tbody>
=09=09<tr>
=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">Rashodovan=
je=2C uni=C5=A1tenje i otpis zaliha i dugotrajne materijalne imovine</span=
></strong></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color: #202020;">7.=
listopada 2025. (utorak) od 9:30 do 12:00 | 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>2 boda 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>Poduzetnici i druge pravne osobe =C4=8Desto=
imaju robu ili druge zalihe koje su o=C5=A1te=C4=87ene=2C zastarjele ili=
im je protekao rok upotrebe=2C te dugotrajnu imovinu koja je neispravna=
=2C zastarjela ili neupotrebljiva iz nekog drugog razloga. Na ovom webinar=
u polaznici =C4=87e kroz prakti=C4=8Dne primjere dobiti detaljne upute kak=
o postupati s ovom imovinom u skladu s ra=C4=8Dunovodstvenim i poreznim pr=
opisima.</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>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. Uni=C5=A1tenje i otpis robe i drugih=
zaliha </strong></span></span></p>
=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">postupanje s o=
=C5=A1te=C4=87enim i neupotrebljivim materijalom=2C proizvodima i robom</s=
pan></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">potrebna dokumen=
tacija i isknji=C5=BEenje uni=C5=A1tenih zaliha</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">obveza pla=C4=87=
anja PDV-a pri uni=C5=A1tenju</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">kada i pod kojim=
uvjetima otpis zaliha mo=C5=BEe biti porezno priznat</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">prodaja zaliha k=
ao otpad i dr.</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. Rashodovanje i uni=C5=A1tenje dugotra=
jne materijalne imovine</strong></span></span></p>
=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">postupanje s o=
=C5=A1te=C4=87enom i neupotrebljivom imovinom</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">rashodovanje imo=
vine</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">uni=C5=A1tenje r=
ashodovane imovine=2C potrebna dokumentacija i isknji=C5=BEenje</span></sp=
an></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">prodaja i darova=
nje rashodovane dugotrajne imovine</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezni tretman=
prilikom rashodovanja i uni=C5=A1tenja imovine i dr.</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. Rashodovanje i uni=C5=A1tenje sitnog=
inventara</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>4. Primjeri prijedloga o postupanju s ne=
upotrebljivom imovinom=2C odluka o rashodovanju i otpisu=2C zahtjeva za uv=
i=C4=91aj Poreznoj upravi </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 polaznika</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> </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=3D02bbae7f9=
5&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>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</td>
</tr>
</tbody></table>
=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>
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=09=09=09=09<![endif]-->
</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=
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%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
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=
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">
<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: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><strong><sp=
an style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"fo=
nt-size:18px">=F0=9F=93=85 Nadolaze=C4=87i seminari i webinari </span></sp=
an></strong></div>
</td>
</tr>
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=09=09=09=09<!--[if mso]>
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=09=09=09=09<![endif]-->
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</tbody>
</table></td>
</tr>
</table>
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templateBody" style=3D"background:#FFFFFF none no-repeat center/cover;mso-=
line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
ust: 100%;background-color: #FFFFFF;background-image: none;background-repe=
at: no-repeat;background-position: center;background-size: cover;border-to=
p: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
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ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
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dth=3D"600" style=3D"width:600px;">
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ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
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<td valign=3D"top" class=3D"bo=
dyContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D"=
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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=
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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;">
<table bgcolor=3D"#ffffff" 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: #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-s=
ize:14px"><strong><span style=3D"color:mediumblue; font-family:verdana=2C=
sans-serif">Seminari u 4 grada i Webinar</span></strong></span><br>
=09=09=09=09=09=09<br>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"co=
lor:red; font-family:verdana=2C sans-serif">Novi Zakon o fiskalizaciji i o=
bveza izdavanja</span></strong><br>
=09=09=09=09=09=09<strong><span style=3D"color:red; font-family:verdana=2C=
sans-serif">eRa=C4=8Duna od 1.1.2026.</span></strong></span><br>
=09=09=09=09=09=09<br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><strong><span style=3D"co=
lor: #202020;font-family: verdana=2C sans-serif;">=C5=A0ibenik 10.09.2025.=
=2C Zadar 11.09.2025.=2C Vara=C5=BEdin 12.09.2025. i Webinar=2C 17.0=
9.2025.</span></strong></span><br>
=09=09=09=09=09=09<br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"color: #20=
2020;font-family: verdana=2C sans-serif;"><a href=3D"https://teb.us16.list=
-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dd3a0086fd3&e=3D=
bc16b6b2ed" 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;"><span style=3D"color:#007C89">=
Detaljno ovdje</span></a></span><span style=3D"color: #202020;font-family:=
verdana=2C sans-serif;"> </span> <span style=3D"color: #202020;font-famil=
y: helvetica=2C sans-serif;"> </span> <span style=3D"color: #202020;font-f=
amily: 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>
</tr>
</tbody></table>
=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>
</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=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
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=
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">
<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: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<table bgcolor=3D"#ffffff" 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: #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;">10.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<strong><span style=3D"color: #202020;font-size: 13.5pt;=
"><span style=3D"font-size:18px">Naknada pla=C4=87e za vrijeme privremene=
nesposobnosti za rad s primjerima izra=C4=8Duna i iskazivanja na propisan=
im obrascima</span> </span></strong><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(4 boda 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=3D70b62a3113&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 style=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </spa=
n> </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>
</tr>
</tbody></table>
=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>
</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=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
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=
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">
<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: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<table bgcolor=3D"#ffffff" 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: #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;">11.09.2025. =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;">Slu=C5=BEbena putovanja=2C terenski rad i naknada za odvoje=
ni =C5=BEivot</span></strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(3 boda za ovla=C5=A1tene revizore)</span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"color: #20=
2020;"><a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db80=
8a0bdd465cfb9fd045&id=3Dcae63f39ca&e=3Dbc16b6b2ed" target=3D"_blank" styl=
e=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: und=
erline;"><span style=3D"color:#007C89">Detaljno ovdje</span></a></span></s=
pan><span style=3D"color: #202020;font-size: 10pt;"> </span> </span><span=
style=3D"font-size:13px"><span style=3D"color: #202020;font-family: helve=
tica=2C sans-serif;"> </span> <span style=3D"color: #202020;font-family: h=
elvetica=2C sans-serif;"> </span> <span style=3D"color: #202020;font-famil=
y: 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>
</tr>
</tbody></table>
=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>
</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=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
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=
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">
<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: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<table bgcolor=3D"#ffffff" 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: #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 </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=3D5d72e382c4&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>
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=09<tbody>
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=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
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=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=3Db5c6c1cc8d&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>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
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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=
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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;">16.09.2025. =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;">Ra=C4=8Dunovodstvo proizvodnje</span></strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(5 boda 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=3Dcb65cc9d35&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 style=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </spa=
n> </span><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><spa=
n style=3D"color: #202020;font-size: 10pt;"> </span> </span><span style=3D=
"font-size:13px"><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 style=3D"color: #202020;font-family: helve=
tica=2C sans-serif;"> </span> </span><span style=3D"font-size:13px"> </spa=
n></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>
</tr>
</tbody></table>
=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>
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=09=09=09=09<![endif]-->
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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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<![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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<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: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><strong><sp=
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"=
font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18px=
">Pogledajte i na=C5=A1e ostale edukacije</span></span></strong></div>
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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=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
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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=
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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;">
<table bgcolor=3D"#ffffff" 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>
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=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%;">
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st: 100%;" width=3D"600">
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
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ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
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=09=09=09=09=09=09<div style=3D"text-align: center;">
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=09=09=09=09=09=09<ul>
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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=
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kit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decorat=
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=09=09=09=09=09=09=09 </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=
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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 </li>
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xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
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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=3D69ad400f68&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 </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=
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&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 </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=
=3Da6aac8f5e3&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 </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=3D49095b9600&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 </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=3D37399be862&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 </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=3D758202eb11&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 </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=3De58a6059ce&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 </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=
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fd045&id=3Dc71ac4f6cf&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 </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> - </strong>=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd4=
65cfb9fd045&id=3D7657693a55&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 </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=3D875518e=
965&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 </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=3Dae834e8937&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 </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> &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=3D72a8e59825&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 </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=
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fd045&id=3D169a783afe&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 </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=
=3D33a5ea8e60&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>
=09</tbody>
</table>
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=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
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=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
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=09=09=09=09<tbody>
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=09=09=09=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;=
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<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span st=
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=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<!-- Tekst -->
=09=09=09=09=09<tr>
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=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
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