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https://www.teb.hr/
https://porezi.teb.hr/
Zagreb=2C 6. o=C5=BEujka 2026.
=F0=9F=93=85 Webinar
Ra=C4=8Dunovodstvo proizvodnje

31. o=C5=BEujka 2026. (utorak) od 9:00 do 15:00 | Lokacija: Online

5 bodova za ovla=C5=A1tene revizore*

Na ovom webinaru polaznici =C4=87e kroz prakti=C4=8Dne primjere ste=C4=87i=
 znanja kako evidentirati i iskazivati zalihe u poslovnim knjigama i finan=
cijskim izvje=C5=A1tajima poduzetnika koji obavljaju djelatnost proizvodnj=
e u skladu sa zahtjevima HSFI-a i MSFI-a. Cilj webinara je dati osnovu obr=
a=C4=8Duna proizvodnje koju =C4=87e polaznici mo=C4=87i koristiti pri ustr=
oju i vo=C4=91enju ra=C4=8Dunovodstva proizvodnje u svojem dru=C5=A1tvu.

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

Program:

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

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

3. Ra=C4=8Dunovodstvo gotovih proizvoda - primjena HSFI-a 10 i MRS-a 2 (ra=
d na prakti=C4=8Dnim primjerima)
* Kalkulacije=2C uskladi=C5=A1tenje i prodaja gotovih proizvoda
* Uporaba vlastitih proizvoda u poslovne svrhe

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

5. Odgovori na pitanja


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-i-webinari/popunjavanje-godisnjih-prijava-poreza-na-dobit-za-2025-po-redn=
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 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinar=
i/isplata-placa-po-sudskoj-presudi-2-boda-za-revizore/)

* 23. i 24.03.2026. =E2=80=93 SEMINARI: Dvodnevno savjetovanje u Opatiji:=
 Sastavljanje godi=C5=A1njih financijskih izvje=C5=A1taja i poreznih prija=
va za 2025. (10 bodova za ovla=C5=A1tene revizore) - detaljno ovdje (https=
://www.teb.hr/seminari-i-webinari/dvodnevno-savjetovanje-u-opatiji-sastavl=
janje-godisnjih-financijskih-izvjestaja-i-poreznih-prijava-za-2025-10-bodo=
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 za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/rac=
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* 01.04.2026. =E2=80=93 WEBINAR: Primjena organizacijskih mjera kiberneti=
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 dobit (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-=
i-webinari/porezne-olaksice-u-sustavu-poreza-na-dobit-3-boda-za-revizore/)

=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
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=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailova?

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                                    <a href=3D"https://teb.us16.list-manag=
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                                    <a href=3D"https://teb.us16.list-manag=
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pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
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                        <td valign=3D"top" class=3D"mcnTextContent" style=
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tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: right;"><span style=
=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12=
px">Zagreb=2C 6. o=C5=BEujka 2026.</span></span></div>

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            <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: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">

                            <div style=3D"text-align: center;">
<table bgcolor=3D"#FFF8E1" border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" 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%;"><br>
=09=09=09<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"=
><span style=3D"font-size:18px">=F0=9F=93=85 Webinar</span></span></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%;"><span style=3D"color:#=
000080"><strong><span style=3D"font-family:verdana=2C geneva=2C sans-serif=
"><span style=3D"font-size:18px">Ra=C4=8Dunovodstvo proizvodnje</span></sp=
an></strong></span>
=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height: 125%;text=
-align: center;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvet=
ica;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span st=
yle=3D"font-size:12px"><span style=3D"color: #202020;">31. o=C5=BEujka 202=
6. (utorak) od 9:00 do 15:00 | Lokacija:&nbsp;Online</span></span></span><=
br>
=09=09=09<br>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><span style=3D"color:#ff0000"><strong>5 bodova z=
a ovla=C5=A1tene revizore*</strong></span></span></span> <span style=3D"fo=
nt-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">=
 <span style=3D"color: #202020;">&nbsp;</span></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 125%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><em>Na ovom webinaru polaznici =C4=87e kroz prak=
ti=C4=8Dne primjere ste=C4=87i znanja kako evidentirati i iskazivati zalih=
e u poslovnim knjigama i financijskim izvje=C5=A1tajima poduzetnika koji o=
bavljaju djelatnost proizvodnje u skladu sa zahtjevima HSFI-a i MSFI-a. Ci=
lj webinara je dati osnovu obra=C4=8Duna proizvodnje koju =C4=87e polaznic=
i mo=C4=87i koristiti pri ustroju i vo=C4=91enju ra=C4=8Dunovodstva proizv=
odnje u svojem dru=C5=A1tvu.</em></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 125%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><span style=3D"color:#1059a6"><strong>Webinar je=
 namijenjen:</strong></span></span></span></p>

=09=09=09<ul 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">voditeljima ra=
=C4=8Dunovodstva i knjigovo=C4=91ama</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">osobama koje vod=
e ili namjeravaju ustrojiti proizvodnju i pogonsko knjigovodstvo</span></s=
pan></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">osobama koje rad=
e u nabavi=2C prodaji=2C proizvodnji</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">programerima</sp=
an></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">revizorima</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">svima koji uprav=
ljaju zalihama</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 125%;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><span style=3D"color:#ff0000"><span styl=
e=3D"color:#1059a6">Program:</span></span></strong></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 125%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>1. Nabava=2C skladi=C5=A1tenje i utro=C5=
=A1ak sirovina i materijala - primjena HSFI-a 10 i MRS-a 2 (rad na prakti=
=C4=8Dnim primjerima)</strong></span></span></p>

=09=09=09<ul 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">Pojmovno odre=C4=
=91enje zaliha u proizvodnji</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">Priznavanje=2C m=
jerenje=2C tro=C5=A1ak nabave i neto utr=C5=BEiva vrijednost</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">Metode i tehnike=
 mjerenja i obra=C4=8Dunavanja 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">=C5=A0to o zalih=
ama treba objaviti u bilje=C5=A1kama o financijskim izvje=C5=A1tajima?</sp=
an></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 125%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>2. Obra=C4=8Dun i raspored tro=C5=A1kova=
 proizvodnje - primjena HSFI-a 10 i MRS-a 2 (rad na prakti=C4=8Dnim primje=
rima)</strong></span></span></p>

=09=09=09<ul 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">Utvr=C4=91ivanje=
 tro=C5=A1ka proizvodnje prema zahtjevima ra=C4=8Dunovodstvenih standarda<=
/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">Raspored i obra=
=C4=8Dun tro=C5=A1kova u proizvodnji - po nositeljima i mjestima tro=C5=A1=
ka</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">Obra=C4=8Dun pro=
izvodnje po radnom nalogu</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">Obra=C4=8Dun u p=
rocesnoj proizvodnji</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">Metoda standardn=
og tro=C5=A1ka</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">Knjigovodstveno=
 pra=C4=87enje</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 125%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>3. Ra=C4=8Dunovodstvo gotovih proizvoda=
 - primjena HSFI-a 10 i MRS-a 2 (rad na prakti=C4=8Dnim primjerima)</stron=
g></span></span></p>

=09=09=09<ul 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">Kalkulacije=2C u=
skladi=C5=A1tenje i prodaja gotovih proizvoda</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">Uporaba vlastiti=
h proizvoda u poslovne svrhe</span></span></li>
=09=09=09</ul>

=09=09=09<p style=3D"text-align: justify;line-height: 125%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
 16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
 style=3D"font-size:12px"><strong>4. Iskazivanje proizvodnih tro=C5=A1kova=
 u financijskim izvje=C5=A1tajima i dr. (rad na prakti=C4=8Dnim primjerima=
)</strong></span></span></p>

=09=09=09<p style=3D"text-align: justify;line-height: 125%;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&nbsp;</strong></s=
pan></span><br>
=09=09=09<br>
=09=09=09&nbsp;</p>

=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 bgcolor=3D"#0056B3" style=3D"border-radius: 8px;padd=
ing: 15px 30px;text-align: left;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=3D47bf4525b=
f&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #FFFF=
FF;text-decoration: none;display: inline-block;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" target=3D"_=
blank">PRIJAVITE SE OVDJE!</a></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</center>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</div>

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

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
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    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #EAEAEA;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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or:none; border-left-color:none; border-right-color:none; border-bottom-wi=
dth:0; border-left-width:0; border-right-width:0; margin-top:0; margin-rig=
ht:0; margin-bottom:0; margin-left:0;" />
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-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=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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=09=09=09
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=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: 0px 18px 9px;line-height: 100%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><strong><span style=3D"fo=
nt-size:18px">=F0=9F=93=85 </span></strong> </span> <strong><span style=3D=
"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18p=
x">Pogledajte i na=C5=A1e ostale edukacije </span></span></strong> <span s=
tyle=3D"color:#FF0000"><span style=3D"font-family:verdana=2C geneva=2C san=
s-serif"><span style=3D"font-size:18px"> </span></span></span></div>

                        </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]-->
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    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
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              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
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=09=09=09=09<tr>
=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;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4px 8px rg=
ba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"text-align=
: center;word-break: break-word;color: #202020;font-family: Helvetica;font=
-size: 16px;line-height: 150%;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<ul>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>09.03.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Aktualne promjene poreznih pr=
opisa i uvo=C4=91enje eRa=C4=8Duna u poslovanju poduzetnika </strong>(4 bo=
da za revizore s oznakom A) - <a href=3D"https://teb.us16.list-manage.com/=
track/click?u=3D757db808a0bdd465cfb9fd045&id=3D95640a0343&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&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>10.03.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Osobni automobili - nabava=2C=
 kori=C5=A1tenje i prodaja </strong>(4 boda za revizore) - <a href=3D"http=
s://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D1ad0dcc8de&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&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>11.03. i 19.03.2026. =E2=80=93 SEMINAR i WEBINAR: <strong>Aktualnosti u r=
adnim odnosima </strong>- <a href=3D"https://teb.us16.list-manage.com/trac=
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le=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: un=
derline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>17.03.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Popunjavanje godi=C5=A1njih p=
rijava poreza na dobit za 2025. po rednim brojevima obrazaca: PD=2C PD-NN=
=2C PD-IPO i PD-KID </strong>(3 boda za revizore) - <a href=3D"https://teb=
=2Eus16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dc4e95=
feedb&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-siz=
e-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&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>18.03.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Isplata pla=C4=87a po sudskoj=
 presudi </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Ddda1e67bae&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-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&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>23. i 24.03.2026. =E2=80=93 SEMINARI:<strong>&nbsp;Dvodnevno savjetovanje=
 u Opatiji: Sastavljanje godi=C5=A1njih financijskih izvje=C5=A1taja i por=
eznih prijava za 2025. </strong>(10 bodova za ovla=C5=A1tene revizore) - <=
a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd46=
5cfb9fd045&id=3D5cc3d5f3d5&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&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>25.03.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Naknadni popusti i umanjenje=
 obveze PDV-a </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.=
list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D3307194f89&=
e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adju=
st: 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&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>25.03. i 27.03.2026. =E2=80=93 SEMINAR i WEBINAR: <strong>Izmjene i dopun=
e Zakona o strancima </strong>- <a href=3D"https://teb.us16.list-manage.co=
m/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D462b42e085&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decorati=
on: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>31.03.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Ra=C4=8Dunovodstvo proizvodnj=
e </strong>(5 bodova za revizore) - <a href=3D"https://teb.us16.list-manag=
e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dd6f8a7a62d&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-deco=
ration: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>01.04.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Primjena organizacijskih mjer=
a kiberneti=C4=8Dke sigurnosti </strong>(4 boda za revizore) - <a href=3D"=
https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045=
&id=3D924e1bb932&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-=
ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;fo=
nt-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</str=
ong></a></span></span><br>
=09=09=09=09&nbsp;</li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>02.04.2026. =E2=80=93 WEBINAR:<strong>&nbsp;Porezne olak=C5=A1ice u susta=
vu poreza na dobit </strong>(3 boda za revizore) - <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D21a763=
a049&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: n=
ormal;text-decoration: underline;"><strong>detaljno ovdje</strong></a></sp=
an></span></li>
=09=09=09</ul>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</div>

                        </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></td>
                                        </tr>
                                    </table>
                                    <!--[if (gte mso 9)|(IE)]>
                                    </td>
                                    </tr>
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                                    <![endif]-->
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                            </tr>
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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;">
                                    <!--[if (gte mso 9)|(IE)]>
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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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dyContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
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                            </tr>
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templateFooter" style=3D"background:#FAFAFA none no-repeat center/cover;ms=
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djust: 100%;background-color: #FAFAFA;background-image: none;background-re=
peat: no-repeat;background-position: center;background-size: cover;border-=
top: 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=
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ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
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oterContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"min-w=
idth: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
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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">
                    <tbody><tr>

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

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dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #FFFFFF;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600"><!-- Naslov -->
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;=
text-align: center;display: block;padding: 0;font-family: Helvetica;font-s=
tyle: normal;font-weight: bold;line-height: 125%;letter-spacing: normal;">=
<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span st=
yle=3D"font-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manj=
e e-mailova?</span></span></strong></h2>
=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>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 10px 20px;mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
 1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Znamo koliko Vam je va=C5=BEna pravovremena=
 informacija=2C ali isto tako razumijemo kako&nbsp;previ=C5=A1e e-mailova=
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e;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-si=
ze-adjust: 100%;font-weight: normal;">Email: teb@teb.hr</a></span></span><=
br>
<br>
<span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"f=
ont-size:12px"><a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3D5795a1faf0&e=3Dbc16b6b2ed" style=3D"col=
or: #FFFFFF;text-decoration: underline;mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-weight: normal;"=
 target=3D"_blank"><span style=3D"color:#FFFFFF">Politika privatnosti</spa=
n></a></span><br>
<br>
<span style=3D"font-size:12px"><span style=3D"color:#FFFFFF">Ako vi=C5=A1e=
 ne =C5=BEelite primati na=C5=A1e obavijesti=2C mo=C5=BEete se </span><a h=
ref=3D"https://teb.us16.list-manage.com/unsubscribe?u=3D757db808a0bdd465cf=
b9fd045&id=3Dcdc561a1b1&t=3Db&e=3Dbc16b6b2ed&c=3Dbab4e70e26" style=3D"color:=
 #FFFFFF;text-decoration: underline;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-weight: normal;" ta=
rget=3D"_blank"><span style=3D"color:#FFFFFF">odjaviti ovdje</span></a><sp=
an style=3D"color:#FFFFFF">.</span></span></span><br>
&nbsp;</p>
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