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<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Iz sklopa - modula:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;border:none;padding:0cm">STATISTIKA

& INFO/Statistični podatki/Obrestna mera/ …

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt">»PRIZNANA

OBRESTNA MERA ZA POSOJILA MED POVEZANIMI OSEBAMI – VARIABILNI DEL« - leto 2010

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">Obvezno

upoštevajte komentar ob zaključku tabele!

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=832

style="width:498.95pt;border-collapse:collapse;border:none">

<tr>

<td width=144 style="width:86.4pt;border:solid windowtext 1.0pt;border-left:

none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Obdobje

</td>

<td width=112 style="width:66.95pt;border:solid windowtext 1.0pt;border-left:

none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">EUR

</td>

<td width=114 style="width:68.4pt;border:solid windowtext 1.0pt;border-left:

none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">USD

</td>

<td width=119 style="width:71.55pt;border:solid windowtext 1.0pt;border-left:

none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">JPY

</td>

<td width=115 style="width:68.7pt;border:solid windowtext 1.0pt;border-left:

none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">GBP

</td>

<td width=111 style="width:66.4pt;border:solid windowtext 1.0pt;border-left:

none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">CHF

</td>

<td width=118 style="width:70.55pt;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">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Vir

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">www.gov.si/mf

</td>

</tr>

<td width=603 colspan=5 style="width:362.0pt;border:none;border-bottom:solid windowtext 1.0pt;

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<span

style="font-size:12.0pt">MAREC - 2010

</td>

<td width=228 colspan=2 style="width:136.95pt;border:none;border-bottom:solid windowtext 1.0pt;

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">05.03.2010 *

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">do vključno

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">1 meseca

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,41500%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,22813%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,15688%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,54000%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,09167%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">do vključno

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">3 mesecev

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,65500%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,25169%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,25313%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,64250%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,25000%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">do vključno

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">6 mesecev

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,95900%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,38375%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,45438%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,86750%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,31750%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">12 mesecev

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">1,21600%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,83938%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,68063%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">1,29750%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">0,61750%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=603 colspan=5 style="width:362.0pt;border:none;border-bottom:solid windowtext 1.0pt;

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<span

style="font-size:12.0pt">FEBRUAR - 2010

</td>

<td width=228 colspan=2 style="width:136.95pt;border:none;border-bottom:solid windowtext 1.0pt;

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">03.02.2010

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">do vključno

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">1 meseca

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,42500%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,22906%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,15563%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,51938%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,10000%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">do vključno

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">3 mesecev

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,66500%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,24906%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,25375%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,61563%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,25000%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">do vključno

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">6 mesecev

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,96600%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,38375%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,46188%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,84375%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,33000%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">12 mesecev

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">1,22600%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,84250%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,68375%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">1,26250%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,62833%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=603 colspan=5 style="width:362.0pt;border:none;border-bottom:solid windowtext 1.0pt;

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<span

style="font-size:12.0pt">JANUAR - 2010

</td>

<td width=228 colspan=2 style="width:136.95pt;border:none;border-bottom:solid windowtext 1.0pt;

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right">06.01.2010

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">do vključno

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">1 meseca

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,45300%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,23344%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,16250%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,51625%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,10667%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">do vključno

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">3 mesecev

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,70000%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,25438%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,27125%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,60938%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,25000%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">do vključno

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">6 mesecev

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,99600%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,43438%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,47750%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,84438%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,33833%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

<td width=144 style="width:86.4pt;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;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">12 mesecev

</td>

<td width=112 style="width:66.95pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">1,25100%

</td>

<td width=114 style="width:68.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,99375%

</td>

<td width=119 style="width:71.55pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,69375%

</td>

<td width=115 style="width:68.7pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">1,25375%

</td>

<td width=111 style="width:66.4pt;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;height:22.7pt">

<span

style="font-size:12.0pt;color:black">0,63833%

</td>

<td width=118 style="width:70.55pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">

</td>

</tr>

</table>

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">*

Variabilni del POM za marec 2010 je objavljen šele 05.03.2010 – tj. 5. delovni

dan v mesecu in ne 3. delovni dan v mesecu, kot to določa prvi odstavek 6.

člena Pravilnik o priznani obrestni meri (UL RS, št. 141/06 in 52/07).

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">Pri opredelitvi

priznanih obrestnih mer za posojila med povezanimi osebami, so upoštevana

določila iz:

<p class=MsoNormal style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.0pt">§<span

style="font:7.0pt "Times New Roman""> <span style="font-size:

12.0pt">Zakona o davku od dohodkov pravnih oseb /ZDDPO-2/ (glej sklop - ZAKONODAJA/Davki/DDPO/ZDDPO

– 19. člen),

<p class=MsoNormal style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.0pt">§<span

style="font:7.0pt "Times New Roman""> <span style="font-size:

12.0pt">Zakona o dohodnini /ZDoh-2/ (glej sklop –

ZAKONODAJA/Davki/Dohodnina/ZDOH – peti odstavek 43. člena), in

<p class=MsoNormal style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.0pt">§<span

style="font:7.0pt "Times New Roman""> <span style="font-size:

12.0pt"> Pravilnika o priznani obrestni meri /Pravilnik/ (glej sklop -

Zakonodaja/Davki/DDPO/Podzakonski akti – ZDDPO/Pravilnik o priznani obrestni

meri – 2. člen.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">ZDDPO-2

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">19. člen

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">(obresti med povezanimi osebami)

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(1)

Pri ugotavljanju prihodkov se upoštevajo obračunane obresti na dana posojila

povezanim osebam, vendar najmanj do višine zadnje objavljene, ob času odobritve

posojila znane priznane obrestne mere, razen, če zavezanec dokaže, da bi v

enakih ali primerljivih okoliščinah dal posojilo po obrestni meri, ki je nižja

od priznane obrestne mere po tem odstavku, tudi posojilojemalcu – nepovezani

osebi.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(2)

Pri ugotavljanju odhodkov se upoštevajo obračunane obresti na prejeta posojila

od povezanih oseb, vendar največ do višine zadnje objavljene, ob času odobritve

posojila znane priznane obrestne mere, razen, če zavezanec dokaže, da bi v

enakih ali primerljivih okoliščinah dobil posojilo po obrestni meri, ki je

višja od priznane obrestne mere po tem odstavku, tudi od posojilodajalca –

nepovezane osebe.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(3)

Ne glede na prvi in drugi odstavek tega člena lahko zavezanec pri ugotavljanju

prihodkov in odhodkov po prvem in drugem odstavku tega člena upošteva

obračunane obresti iz prvega in drugega odstavka tega člena do višine zadnje

objavljene, ob času obračuna obresti znane priznane obrestne mere, če se

obresti obračunavajo mesečno in je dogovorjena fleksibilna obrestna mera,

oziroma do višine povprečne mesečne priznane obrestne mere, če se te obresti

obračunavajo za obdobje, daljše od enega meseca, pri čemer pa to obdobje ne sme

biti daljše od enega leta.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(4)

Povprečna mesečna priznana obrestna mera iz tretjega odstavka tega člena se

izračuna kot navadna aritmetična sredina priznane obrestne mere prvega in

zadnjega meseca obdobja, za katerega se obresti obračunavajo.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(5)

Priznano obrestno mero iz prvega, drugega in tretjega odstavka tega člena

določi in objavi minister, pristojen za finance, pred začetkom davčnega

obdobja, za katerega se bo uporabljala, pri tem pa upošteva, da gre za obrestno

mero, ki se v primerljivih okoliščinah doseže ali bi se dosegla na trgu med

nepovezanimi osebami.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(6)

Pri ugotavljanju prihodkov in odhodkov rezidenta iz poslov med rezidentoma, ki

sta povezani osebi po 17. členu tega zakona, se davčna osnova ne poveča oziroma

zmanjša razen, če eden od rezidentov:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">1.

v davčnem obdobju, za katerega se ugotavljajo prihodki in odhodki, izkazuje

nepokrito davčno izgubo iz preteklih obdobij; ali

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">2.

plačuje davek po tem zakonu po stopnji 0% oziroma po posebej določeni stopnji,

nižji od splošne stopnje po 60. členu tega zakona; ali

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">3.

je oproščen plačevanja davka po tem zakonu.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">ZDoh-2

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">43. člen

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">(vrednotenje bonitet in vštevanje v davčno osnovo)

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">[…]

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(5)

Če delodajalec delojemalcu zagotovi posojilo brez obresti ali z obrestno mero,

ki je nižja od tržne, se boniteta določi na podlagi tržne obrestne mere. Za

tržno obrestno mero se šteje priznana obrestna mera, ki jo določi minister,

pristojen za finance, na podlagi zakona, ki ureja davek od dohodkov pravnih

oseb za potrebe določanja obresti med povezanimi osebami.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">Pravilnik

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">2. člen

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">(priznana obrestna mera)

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(1)

Priznana obrestna mera je vsota variabilnega dela obrestne mere za valuto,

izraženega v odstotkih, v skladu s 3. ali 4. členom tega pravilnika, in

pribitka, izraženega v bazičnih točkah, v skladu s 5. členom tega pravilnika.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">(2)

Ena bazična točka znaša 1/100 odstotne točke, to je 0,01%.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-indent:

9.05pt">Pravna podlaga (po stanju na dan

01.01.2010):

<p class=MsoNormal style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.0pt;text-autospace:none"><span style="font-size:12.0pt;

font-family:Wingdings">§ <span

style="font-size:12.0pt">Zakon o davku od dohodkov pravnih oseb /ZDDPO-2/

(Uradni list RS, št. 117/06, 90/07-Obvestilo, 56/08-ZDDPO-2A, 76/08-ZDDPO-2B,

92/08-Obvestilo, 05/09-ZDDPO-2C, 96/09-ZDDPO-2D in 110/09-ZDavP-2B).

<p class=MsoNormal style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.0pt;text-autospace:none"><span style="font-size:12.0pt;

font-family:Wingdings">§ <span

style="font-size:12.0pt">Zakon o dohodnini /ZDoh-2/ (Uradni list RS, št.

117/06, 90/07-Obvestilo, 10/08-ZDoh-2A, 78/08-ZDoh-2B, 92/08-Obvestilo, 125/08-

ZDoh-2C in 20/09-ZDoh-2D).

<p class=MsoNormal style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.0pt;text-autospace:none"><span style="font-size:12.0pt;

font-family:Wingdings">§ <span

style="font-size:12.0pt">Pravilnik o priznani obrestni meri /Pravilnik/, Uradni

list RS, št. 141/06 in 52/07.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">

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