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<title>TABELA – POVPREČNA MESEČNA BRUTO PLAČA V RS</title>

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Iz poglavja:

Statistični
podatki/Obrestna mera

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<h1 style="line-height:normal">»PRIZNANA
OBRESTNA MERA ZA POSOJILA MED POVEZANIMI OSEBAMI« - LETO 2005</h1>

Obvezno
upoštevajte komentar ob zaključku tabele!

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style="border-collapse:collapse;mso-padding-alt:0cm 0cm 0cm 0cm">
 <tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes">
 <td width=175 style="width:131.4pt;border:solid windowtext 1.0pt;border-left:
 none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 Obdobje
 </td>
 <td width=132 style="width:99.0pt;border:solid windowtext 1.0pt;border-left:
 none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 Za
 posojila v RS
 </td>
 <td width=221 style="width:165.95pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 Za
 čezmejna posojila, dana ali prejeta izven RS
 </td>
 </tr>
 <tr style="mso-yfti-irow:1">
 <td width=175 valign=top style="width:131.4pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 SEPTEMBER – 2005
 </td>
 <td width=132 valign=top style="width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 </tr>
 <tr style="mso-yfti-irow:2">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 do vključno enega leta
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,68
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,10
 </td>
 </tr>
 <tr style="mso-yfti-irow:3">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 1 do vključno 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,75
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,49
 </td>
 </tr>
 <tr style="mso-yfti-irow:4">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,01
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 3,41
 </td>
 </tr>
 <tr style="mso-yfti-irow:5">
 <td width=175 valign=top style="width:131.4pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 AVGUST - 2005
 </td>
 <td width=132 valign=top style="width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 </tr>
 <tr style="mso-yfti-irow:6">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 do vključno enega leta
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,67
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,06
 </td>
 </tr>
 <tr style="mso-yfti-irow:7">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 1 do vključno 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,75
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,42
 </td>
 </tr>
 <tr style="mso-yfti-irow:8">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,01
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 3,41
 </td>
 </tr>
 <tr style="mso-yfti-irow:9">
 <td width=175 valign=top style="width:131.4pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 JULIJ - 2005
 </td>
 <td width=132 valign=top style="width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 </tr>
 <tr style="mso-yfti-irow:10">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 do vključno enega leta
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,69%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,02%
 </td>
 </tr>
 <tr style="mso-yfti-irow:11">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 1 do vključno 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,75%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,33%
 </td>
 </tr>
 <tr style="mso-yfti-irow:12">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,01%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 3,40%
 </td>
 </tr>
 <tr style="mso-yfti-irow:13">
 <td width=175 valign=top style="width:131.4pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 JUNIJ - 2005
 </td>
 <td width=132 valign=top style="width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 </tr>
 <tr style="mso-yfti-irow:14">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 do vključno enega leta
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,68%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,07%
 </td>
 </tr>
 <tr style="mso-yfti-irow:15">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 1 do vključno 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,80%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,50%
 </td>
 </tr>
 <tr style="mso-yfti-irow:16">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,08%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 3,53%
 </td>
 </tr>
 <tr style="mso-yfti-irow:17">
 <td width=175 valign=top style="width:131.4pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 MAJ - 2005
 </td>
 <td width=132 valign=top style="width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 </tr>
 <tr style="mso-yfti-irow:18">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 do vključno enega leta
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,70%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,12%
 </td>
 </tr>
 <tr style="mso-yfti-irow:19">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 1 do vključno 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,74%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,65%
 </td>
 </tr>
 <tr style="mso-yfti-irow:20">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,08%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 3,70%
 </td>
 </tr>
 <tr style="mso-yfti-irow:21">
 <td width=175 valign=top style="width:131.4pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 APRIL - 2005
 </td>
 <td width=132 valign=top style="width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 </tr>
 <tr style="mso-yfti-irow:22">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 do vključno enega leta
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,68%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,16%
 </td>
 </tr>
 <tr style="mso-yfti-irow:23">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 1 do vključno 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,75%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,84%
 </td>
 </tr>
 <tr style="mso-yfti-irow:24">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,00%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 3,87%
 </td>
 </tr>
 <tr style="mso-yfti-irow:25">
 <td width=175 valign=top style="width:131.4pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 MAREC - 2005
 </td>
 <td width=132 valign=top style="width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 </tr>
 <tr style="mso-yfti-irow:26">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 do vključno enega leta
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,68%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,15%
 </td>
 </tr>
 <tr style="mso-yfti-irow:27">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 1 do vključno 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,53%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,76%
 </td>
 </tr>
 <tr style="mso-yfti-irow:28">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,97%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 3,71%
 </td>
 </tr>
 <tr style="mso-yfti-irow:29">
 <td width=175 valign=top style="width:131.4pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 FEBRUAR – 2005
 </td>
 <td width=132 valign=top style="width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 </tr>
 <tr style="mso-yfti-irow:30">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 do vključno enega leta
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,61%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,14%
 </td>
 </tr>
 <tr style="mso-yfti-irow:31">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 1 do vključno 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,36%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,72%
 </td>
 </tr>
 <tr style="mso-yfti-irow:32">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,01%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 3,75%
 </td>
 </tr>
 <tr style="mso-yfti-irow:33">
 <td width=175 valign=top style="width:131.4pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 JANUAR - 2005
 </td>
 <td width=132 valign=top style="width:99.0pt;border:none;border-bottom:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
  
 </td>
 </tr>
 <tr style="mso-yfti-irow:34">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 do vključno enega leta
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,62%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,14%
 </td>
 </tr>
 <tr style="mso-yfti-irow:35">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 1 do vključno 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 3,35%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 2,70%
 </td>
 </tr>
 <tr style="mso-yfti-irow:36;mso-yfti-lastrow:yes">
 <td width=175 valign=top style="width:131.4pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 nad 5 let
 </td>
 <td width=132 valign=top style="width:99.0pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,13%
 </td>
 <td width=221 valign=top style="width:165.95pt;border:none;border-bottom:
 solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 3,83%
 </td>
 </tr>
</table>

</div>

Pri opredelitvi priznanih
obrestnih mer za posojila med povezanimi osebami, so upoštevana določila iz Zakona
o dohodnini – ZDOH-1 (glej poglavje Davčna zakonodaja/Dohodnina/ZDOH/Zakon o
dohodnini – šesti odstavek 30. člena) in Pravilnika o priznani obrestni meri
(glej poglavje Davčna zakonodaja/Davek od dohodkov pravnih
oseb/Pravilniki-ostalo/Pravilnik o priznani obrestni meri – 2. člen.

30. člen

(vrednotenje bonitet in vštevanje v davčno osnovo)

…

(6) Če
delodajalec delojemalcu zagotovi posojilo brez obresti ali z obrestno mero, ki
je nižja od tržne, se boniteta določi na podlagi priznane obrestne mere, ki jo
določi minister, pristojen za finance, na podlagi zakona, ki ureja davek od
dohodkov pravnih oseb za potrebe določanja obresti med povezanimi osebami.

2. člen

(1) Priznana
obrestna mera za posojila v Republiki Sloveniji je:

– za ročnosti
posojil do vključno enega leta obrestna mera sekundarnega trga zakladnih menic;

– za ročnosti
posojil nad enim do vključno petih let in za ročnosti posojil nad petimi leti
obrestna mera sekundarnega trga državnih obveznic.

(2) Priznana
obrestna mera za čezmejna posojila, dana ali prejeta izven Republike Slovenije,
je za vse ročnosti posojil obrestna mera nemških državnih vrednostnih papirjev
(BUND).

(3) Priznane
obrestne mere iz prvega in drugega odstavka tega člena se izračunajo na način,
določen s tem pravilnikom.

Zakon o dohodnini (ZDOH-1; Uradni
list RS, št. 17/05-UPB1 s popravki).

Pravilnik o priznani obrestni
meri (Uradni list RS, št. 130/04, 142/04-popr.).

</div>

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