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Iz poglavja:

IZ SEMINARJEV/Gradiva iz seminarjev/…

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DAVČNA HIŠA BILANS d.o.o., davčno
svetovanje in izobraževanje<o:p></o:p>

www.davkoplacevalci.com; www.superdavki.com; www.davcnaknjiznica.com<o:p></o:p>

info@superdavki.com; info@bilans.si<o:p></o:p>

tel. (02) 23-111-23; fax. (02)
23-111-20, 23-111-21, 23-111-22<o:p></o:p>

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<![if !vml]><img width=296 height=298
src="http://www.superdavki.com/html/2738_datoteke/image001.jpg" v:shapes="_x0000_i1025"><![endif]><o:p></o:p>

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GRADIVO ZA SEMINAR<o:p></o:p>

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»RAČUNOVODSKO
– DAVČNI <o:p></o:p>

POGLED
<o:p></o:p>

NA
UVEDBO EURA«<o:p></o:p>

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PREDAVATELJ:<o:p></o:p>

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Maribor, Ljubljana, Nova
Gorica<o:p></o:p>

september, oktober 2006<o:p></o:p>

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<h1 style="margin:0cm;margin-bottom:.0001pt">A.      OPREDELITEV
PROBLEMA<o:p></o:p></h1>

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Opredelitev pojma
knjigovodstvo:<a style="mso-footnote-id:ftn1" href="#_ftn1"
name="_ftnref1" title=""><![if !supportFootnotes]>[1]<![endif]></a><o:p></o:p>

<o:p></o:p>

Knjigovodstvo je dokumentirano in strogo formalno evidentiranje vseh
posameznih poslovnih procesov in stanj, zasnovano na popolnem in trajnem
zbiranju ter ustaljenem časovnem in stvarnem urejanju podatkov, ki z uporabo denarne merske enote
prikazuje celotno preteklo poslovanje poslovne celote.<o:p></o:p>

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<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Do vključno 31.12.2006 je v Republiki Sloveniji zakonito plačilno sredstvo,
in s tem tudi denarna merska enota, ki se uporablja pri prikazovanju celotnega
preteklega poslovanja poslovne celote, slovenski
tolar. Od 01.01.2007 bo v
Republiki Sloveniji zakonito plačilno sredstvo euro (EUR, €).<o:p></o:p>

<o:p></o:p>

Knjigovodski
problem spremembe denarne merske enote, v kateri se prikazuje poslovanje, se bo
pojavil pri zagotavljanju t.i. bilančne kontinuitete (vsota vseh začetnih stanj
za leto L+1 je enaka vsoti končnih stanj za leto L). Absolutni znesek (bilančna
vsota) vseh začetnih stanj na dan 01.01.2007 namreč ne bo enak absolutnemu
znesku (bilančni vsoti) vseh končnih stanj na dan 31.12.2006. Razlika v
absolutnih zneskih bo nastala zaradi pretvorbe SIT v € po tečaju zamenjave
(239,640 SIT/€). <o:p></o:p>

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Nespoštovanje/kršitev
načela bilančne kontinuitete se bo izrazila na:<o:p></o:p>

<![if !supportLists]>·        
<![endif]>formalni ravni,<o:p></o:p>

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Formalna
kršitev bo izražena s tem, da bodo začetna stanja na dan 01.01.2007 prikazana v
drugi valuti (€), kot končna stanja na dan 31.12.2006 (SIT).<o:p></o:p>

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Vsebinsko
raven nespoštovanja bilančne kontinuitete pa najbolje ponazarja naslednji primer:<o:p></o:p>

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Bilanca stanja na dan 31.12.2006
(v SIT)<o:p></o:p>

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Bilanca stanja na dan 01.01.2007
(v €)<a style="mso-footnote-id:ftn2" href="#_ftn2" name="_ftnref2"
title=""><![if !supportFootnotes]>[2]<![endif]></a><o:p></o:p>

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Pri
preračunavanju v SIT izraženih postavk končnega stanja na dan 31.12.2006 v €
izraženih postavk začetnega stanja na dan 01.01.2007, bodo nastale razlike, ki bodo
povzročile, da bilančna vsota <a name="OLE_LINK1"></a><a name="OLE_LINK2">v € izraženih postavk </a>aktive in
pasive ne bosta enaki. Razlika je posledica zaradi zaokroževanja iz SIT v €
preračunanih postavk na en cent. Zaradi zagotavljanja načela bilančnega
ravnovesja, je treba v danem primeru načelu bilančnega ravnovesja dati prednost
pred načelom bilančne identitete in zaradi zaokroževanja na en cent nastale
razlike ustrezno knjigovodsko evidentirati<a style="mso-footnote-id:
ftn3" href="#_ftn3" name="_ftnref3" title=""><![if !supportFootnotes]>[3]<![endif]></a>, tako da se (bruto) bilanca uravnovesi. <o:p></o:p>

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<h1 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:35.45pt;
margin-bottom:.0001pt;text-indent:-35.45pt">B.      PODLAGE IN PRAVILA ZA
PREHOD NA EURO<o:p></o:p></h1>

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<h2 style="margin:0cm;margin-bottom:.0001pt">B.1.     ZAKONODAJA EU<o:p></o:p></h2>

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S
pristopom k Evropski uniji (v nadaljevanju EU) je Republika Slovenija postala
podpisnica pogodb, na katerih temelji Evropska unija. Naloge (takrat še
Skupnosti) so opredeljene v 2. členu Pogodbe o ustanovitvi Evropske skupnosti
(v nadaljevanju PES). Izvajanje nalog
temelji na vzpostavitvi enotnega (skupnega) trga, ekonomske in denarne skupnosti ter izvajanju skupne
politike ali aktivnosti iz členov 3 in 4 PES.<o:p></o:p>

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Treaty Establishing the European Community<a
style="mso-footnote-id:ftn4" href="#_ftn4" name="_ftnref4" title=""><![if !supportFootnotes]>[4]<![endif]></a><o:p></o:p>

The Community shall have as its task, by
establishing a common market and an economic and monetary union and by implementing common policies or
activities reffered to in Artcles 3 and 4, to
promote throughout the Community a harmonious, balanced and sustainable
development of economic activities, a hig level of employment and of social
protection, equality between men and women, sustainable and non-inflationary
growth, a high degree of competitiveness and convergence of economic
performance, a hig level of protection and improvement of the quality of the
enviroment, the raising of the standard of living and quality of life, and
economic and social cohesion and solidarity among Member States.<o:p></o:p>

1. For the purposes set out in
Article 2, the activities of the Member States and the Community shall
include, as provided in this Treaty and in accordance with the timetable
set out therein, the adoption of an
economic policy which is based on the close coordination of Member States"
economic policies, on the internal market and on the definition of common
objectives, and conducted in accordance with the principle of an open market
economy with free competition.<o:p></o:p>

2. Concurrently with the foregoing, and as provided in this Treaty and
in accordance with the timetable and the procedures set out therein, these activities shall include the
irevocable fixing of exchange rates leading to the introduction of a single
currency, the ecu, and the definiton and conduct of a single monetary
policy and exchange-rate policy the primary objective of both of which shall be
to maintain price stability and, without prejudice to this objective, to
support the general economic policies in the Community, in accordance with the
principle of an open market economy with free competition.<o:p></o:p>

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Podobno
je zapisano v 2. členu Pogodbe o Evropski uniji.<o:p></o:p>

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<p class=MsoNormal style="text-align:justify;text-indent:35.4pt;mso-layout-grid-align:
none;text-autospace:none;border:none;mso-border-alt:solid windowtext .5pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 1.0pt 4.0pt">– spodbujati gospodarski in socialni razvoj ter visoko stopnjo
zaposlenosti in doseči uravnotežen in trajnosten razvoj, zlasti z oblikovanjem območja brez notranjih meja, s krepitvijo
ekonomske in socialne kohezije ter z
vzpostavitvijo ekonomske in monetarne
unije, ki bo sčasoma vključevala enotno valuto v skladu z določbami te pogodbe;<o:p></o:p>

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<![if !supportEmptyParas]> <![endif]><o:p></o:p>

S pristopom Republike Slovenije k Evropski uniji
Slovenija še ni izpolnjevala pogojev (t.i. konvergenčni kriteriji iz 121. člena
PES; inflacija, vzdržnost javnih financ, stabilnost menjalnega tečaja (ERMII), višina
dolgoročnih obrestnih mer) za uvedbo skupne evropske valute, zato ji je bil z
dnevom pristopa k EU »podeljen« status države članice z derogacijo. <o:p></o:p>

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Svet Evropske Unije je dne 11.07.2006 sprejel
odločitev:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>da Slovenija izpolnjuje zahtevane pogoje za sprejem enotne valute,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>da se derogacija iz 4. člena Pogodbe o pristopu iz leta 2003 abrogira z
učinkom 1. januar 2007.<o:p></o:p>

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Pravne podlage za uvedbo eura
predstavljajo, poleg PES, naslednji trije sklopi Uredb Sveta ES:<o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 width=633 style="width:474.5pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr style="height:22.7pt">
 <td width=47 style="width:35.05pt;border:solid windowtext .5pt;border-bottom:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 1<o:p></o:p>
 </td>
 <td width=123 style="width:91.95pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 1103/97
 </td>
 <td width=120 style="width:90.0pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 17. junija 1997
 </td>
 <td width=343 style="width:257.5pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 o nekaterih
 določbah v zvezi z uvajanjem eura
 </td>
 </tr>
 <tr style="height:25.5pt">
 <td width=47 style="width:35.05pt;border:solid windowtext .5pt;border-top:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=123 style="width:91.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 2595/2000
 </td>
 <td width=120 style="width:90.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 27. novembra 2000
 </td>
 <td width=343 style="width:257.5pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 o spremembi Uredbe (ES) št. 1103/97 o nekaterih določbah v
 zvezi z uvajanjem eura
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=47 style="width:35.05pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 2<o:p></o:p>
 </td>
 <td width=123 style="width:91.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 974/98
 </td>
 <td width=120 style="width:90.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 3. maja 1998
 </td>
 <td width=343 style="width:257.5pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 o uvedbi eura
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=47 style="width:35.05pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=123 style="width:91.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 2596/2000
 </td>
 <td width=120 style="width:90.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 27. novembra 2000
 </td>
 <td width=343 style="width:257.5pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 o spremembi Uredbe (ES) št. 974/98 o uvedbi eura
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=47 style="width:35.05pt;border:solid windowtext .5pt;border-top:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=123 style="width:91.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 2169/2005
 </td>
 <td width=120 style="width:90.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 21. december 2005
 </td>
 <td width=343 style="width:257.5pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 o spremembah Uredbe (ES) št. 974/98 o uvedbi eura
 </td>
 </tr>
 <tr style="height:25.5pt">
 <td width=47 style="width:35.05pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:25.5pt">
 3<o:p></o:p>
 </td>
 <td width=123 style="width:91.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 2866/98<o:p></o:p>
 </td>
 <td width=120 style="width:90.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 31. decembra 1998
 </td>
 <td width=343 style="width:257.5pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 o menjalnih
 razmerjih med eurom in valutami držav članic, ki sprejmejo euro
 </td>
 </tr>
 <tr style="height:25.5pt">
 <td width=47 style="width:35.05pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:25.5pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=123 style="width:91.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 1478/00
 </td>
 <td width=120 style="width:90.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 19. junij 2000
 </td>
 <td width=343 style="width:257.5pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 o spremembi Uredbe (ES) št. 2866/98 o menjalnih razmerjih
 med eurom in valutami držav članic, ki sprejmejo euro
 </td>
 </tr>
 <tr style="height:25.5pt">
 <td width=47 style="width:35.05pt;border:solid windowtext .5pt;border-top:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=123 style="width:91.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 1086/2006
 </td>
 <td width=120 style="width:90.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 11. julij 2006
 </td>
 <td width=343 style="width:257.5pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:25.5pt">
 o spremembi Uredbe (ES) št. 2866/98 o menjalnih razmerjih
 med eurom in valutami držav članic, ki sprejmejo euro
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Večina pravil v zvezi z uvedbo € je
zapisana že v Uredbah !<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Uredbe Sveta ES so v celoti zavezujoče
in se neposredno uporabljajo v vseh državah članicah. Nacionalni zakonodaji je prepuščeno urejanje (samo)
tistih pravil oziroma razmerij, ki niso urejene v Uredbah oz. glede katerih Uredbe
dopuščajo, da se ta pravila/razmerja uredijo v nacionalni zakonodaji. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pravila, ki izhajajo iz Uredbe ES št.
1103/97 so naslednja:<o:p></o:p>

<![if !supportLists]>1.     
<![endif]>kontinuiteta pogodbenih
razmerij,<o:p></o:p>

<![if !supportLists]>2.     
<![endif]>izkazovanje menjalnih
tečajev, in<o:p></o:p>

<![if !supportLists]>3.     
<![endif]>preračunavanje iz
nacionalne valute v euro.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

- »pravni instrumenti« pomenijo
vsa zakonodajna in statutarna določila, upravne akte, sodne odločbe, pogodbe,
enostranske pravne akte, plačilne instumente razen bankovcev in kovancev ter
druga sredstva s pravnim učinkom,<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

TOLARČEK
d.o.o. sklene dne 15.12.2006 pogodbo o nakupu proizvajalne opreme z VIJAK d.o.o.
V pogodbi je dogovorjeno, da bo oprema dobavljena med 15. in 20.01.2007.
Prodajna cena je v pogodbi navedena v SIT. Rok plačila je 30 dni po dobavi.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Ne glede na to, da je vrednost v pogodbi prikazana v
SIT, zakonito plačilno sredstvo Republike Slovenije pa bo od 01.01.2007 €, pogodba
z dnem uvedbe € ne bo postala nična.<a style="mso-footnote-id:ftn5"
href="#_ftn5" name="_ftnref5" title=""><![if !supportFootnotes]>[5]<![endif]></a>  Čeprav
plačila v plačilnem roku, kot je dogovorjen s pogodbo, ne bo (več) možno
opraviti v SIT, predmet obveznosti Tolarček d.o.o. ni postal nemogoč. Uredba
1103/97 (katere določila so v celoti zavezujoče in se neposredno uporabljajo v
vseh državah članicah) zagotavlja kontinuiteto pogodb.<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pravila
izkazovanja menjalnih tečajev in preračunavanja iz nacionalne valute v €
urejata člena 4. in 5. Uredbe 1103/97.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pravila v zvezi s tečajem:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>tečaj se izkazuje na
način E enot nacionalne valute za 1 € kot šestmestno število z značilnimi
mesti,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>tečaj pri preračunavanju
se ne zaokrožuje in ne krajša za eno ali več mest,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>tečaj se uporablja za
preračunavanje med enoto €  in nacionalnimi
valutnimi enotami v obe smeri. Inverzni menjalni tečaji, izpeljani iz menjalnih
tečajev, se ne uporabljajo.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Preračunavanje:
<o:p></o:p>

<![if !supportLists]>§         
<![endif]>denarni zneski, ki jih
je treba plačati ali vknjižiti potem, ko je bil znesek v skladu s členom 4
preračunan in zaokrožen v enote eura, se
zaokrožijo navzgor ali navzdol na najbližji cent. Če je rezultat
preračunavanja znesek, ki je točno na
sredini, se ta zaokroži navzgor.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

TOLARČEK
d.o.o. mora v letu 2007 plačati poslovno obveznost, ki je nastala v letu 2006.
Znesek poslovne obveznosti na prejetem računu je izkazan v SIT in znaša 600.000
SIT. Tolarček d.o.o. mora znesek v SIT pretvoriti v € na podlagi tečaja
zamenjave 239,640 SIT/ €.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="margin-left:-9.3pt;
 border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=196 style="width:147.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 Tečaj zamenjave SIT/€:<o:p></o:p>
 </td>
 <td width=200 style="width:150.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=48 valign=top style="width:35.7pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=124 valign=top style="width:93.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=196 style="width:147.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 Preračun:<o:p></o:p>
 </td>
 <td width=200 style="width:150.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=48 valign=top style="width:35.7pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=124 valign=top style="width:93.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=196 style="width:147.25pt;padding:0cm 5.4pt 0cm 5.4pt">
    1. korak (izračun)<o:p></o:p>
 </td>
 <td width=200 style="width:150.05pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 600.000 SIT<o:p></o:p>
 </td>
 <td width=48 valign=top style="width:35.7pt;padding:0cm 5.4pt 0cm 5.4pt">
 =<o:p></o:p>
 </td>
 <td width=124 valign=top style="width:93.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 2.503,755 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=196 style="width:147.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=200 style="width:150.05pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640 SIT/ €<o:p></o:p>
 </td>
 <td width=48 valign=top style="width:35.7pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=124 valign=top style="width:93.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=196 style="width:147.25pt;padding:0cm 5.4pt 0cm 5.4pt">
    2. korak (zaokrožitev)<o:p></o:p>
 </td>
 <td width=200 style="width:150.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=48 valign=top style="width:35.7pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=124 valign=top style="width:93.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 2.503,76 €<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

NEBODIGATREBA
d.o.o. mora v letu 2007 plačati poslovno obveznost iz leta 2006. Znesek
poslovne obveznosti je bil v letu 2006 izkazan v SIT in je znašal 600.000 SIT. V
NEBODIGATREBA d.o.o. so se odločili, da bodo v SIT izražen znesek pretvorili v
€ na način tečaj € /SIT x znesek v SIT,
pri čemer bodo tečaj €/SIT izračunal na šest decimalk natančno.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="margin-left:-50.15pt;
 border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=208 style="width:156.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 Tečaj zamenjave SIT/€:<o:p></o:p>
 </td>
 <td width=200 style="width:150.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=36 valign=top style="width:26.7pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=136 valign=top style="width:102.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=208 style="width:156.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 Tečaj zamenjave  €/SIT:<o:p></o:p>
 </td>
 <td width=200 style="width:150.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 1 / 239,640<o:p></o:p>
 </td>
 <td width=36 valign=top style="width:26.7pt;padding:0cm 5.4pt 0cm 5.4pt">
 =<o:p></o:p>
 </td>
 <td width=136 valign=top style="width:102.25pt;padding:0cm 5.4pt 0cm 5.4pt">
 0,004172926<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

0,004172 €/SIT x 600.000 SIT = 2.503,20 €<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Tečaj €/SIT
je inverzni menjalni tečaj, ki se ne sme uporabljati.<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pravila
iz Uredbe Sveta (ES) št. 1103/97 so bila namenjena državam članicam EU, ki so €
sprejele v prvem krogu uvedbe €. Vendar veljajo ta pravila tudi za države
članice, ki € še niso oziroma ga bodo sprejele.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

(1) Uredba Sveta (ES) št.
1103/97 z dne 17. junija 1997 o nekaterih določbah v zvezi z uvajanjem eura
vključuje pravila o sprejemu menjalnih tečajev med eurom in valutami držav
članic, ki so sprejele euro, in o uporabi teh tečajev pri menjavi denarnih
zneskov. Ta pravila se nanašajo na
menjalne tečaje valut tistih držav članic, ki so sprejele euro ob vstopu
Skupnosti v tretjo fazo ekonomske in monetarne unije. Treba je razširiti ta pravila na menjalne tečaje valut vseh tistih
držav članic, ki bodo sprejele euro kasneje.<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Sam postopek uvedbe € je
podrobneje urejen z Uredbama 974/98 in 2596/2000. Za države članice ES, ki € niso
uvedle v »prvem krogu«, Uredba ES št. 974/98 ni (bila) uporabna. Z Uredbo
974/98 je bilo predvideno triletno prehodno obdobje (01.01.1999 do 31.12.2001),
ki je bilo nepreklicno določeno. Nepreklicno je bil določen tudi datum začetka
obtoka bankovcev, izraženih v eurih (01.01.2002). Ker se nepreklicno določeni
datumi ne morejo več ponoviti, je bilo treba Uredbo 974/98 spremeniti. To je
bilo storjeno z Uredbo (ES) št. 2169/2005. Uredba 2169/2005 daje na razpolago tri možne scenarije za uvedbo eura
(scenarij prehodnega obdobja, scenarij velikega poka, scenarij velikega poka z
obdobjem opuščanja). <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Vlada
Republike Slovenije in Banka Slovenije sta ob sprejemu Načrta za uvedbo eura
sprejeli odločitev, da je za Slovenijo
najbolj primeren scenarij velikega poka.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Uredba Sveta (ES) 2866/98 – spremenjena z Uredbo Sveta
(ES) št. 1086/2006<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="margin-left:-19.0pt;
 border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=74 valign=top style="width:55.85pt;padding:0cm 5.4pt 0cm 5.4pt">
 1 euro<o:p></o:p>
 </td>
 <td width=24 valign=top style="width:17.85pt;padding:0cm 5.4pt 0cm 5.4pt">
 =<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 2<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 3<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 9<o:p></o:p>
 </td>
 <td width=19 style="width:14.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 ,<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 6<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 4<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 0<o:p></o:p>
 </td>
 <td width=173 valign=top style="width:129.55pt;padding:0cm 5.4pt 0cm 5.4pt">
 slovenskih
 tolarjev<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=74 valign=top style="width:55.85pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=24 valign=top style="width:17.85pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 1<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 2<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 3<o:p></o:p>
 </td>
 <td width=19 style="width:14.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 4<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 5<o:p></o:p>
 </td>
 <td width=23 style="width:17.5pt;padding:0cm 5.4pt 0cm 5.4pt">
 6<o:p></o:p>
 </td>
 <td width=173 valign=top style="width:129.55pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h2 style="margin:0cm;margin-bottom:.0001pt">B.2.     ZAKONODAJA
REPUBLIKE SLOVENIJE <o:p></o:p></h2>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Kot
je bilo že predhodno omenjeno:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>so Uredbe Sveta ES v
celoti zavezujoče in se neposredno uporabljajo v vseh državah članicah,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>je nacionalni zakonodaji
prepuščeno urejanje (samo) tistih pravil oziroma razmerij, ki niso urejene v Uredbah
oz. glede katerih Uredbe dopuščajo, da se ta pravila/razmerja uredijo v
nacionalni zakonodaji. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

»Pravila igre«v zvezi z uvedbo € iz
nacionalne zakonodaje so tehničnega značaja in vsebujejo določbe glede
podrobnosti postopka izvedbe »preskoka« iz nacionalne valute na €.
Najpomembnejša €-pravila iz slovenske zakonodaje so pravila:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>iz Zakona o uvedbi eura,<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V
nadaljevanju tega podpoglavja je na kratko predstavljena vsebina oziroma namen
posameznih €-pravil slovenske zakonodaje. Praktični pomen posameznih določb
pravil, bo predstavljen v sklopu primerov v poglavjih C. in D. tega gradiva.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>ZAKON O UVEDBI EURA (ZUE)<a style="mso-footnote-id:
ftn6" href="#_ftn6" name="_ftnref6" title=""><![if !supportFootnotes]>[6]<![endif]></a><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

ZUE obsega 26. členov, ki
so razdeljeni na 10 poglavij, in sicer:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 I.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Splošne določbe<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 II.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Zamenjava gotovine<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 III.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Stanja na računih in plačilni promet<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 IV.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Dolžniški vrednostni papirji<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 V.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Zneski v aktih<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 VI.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Obrestne mere, indeksi in tečaji<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 VII.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Druge določbe o zaokroževanju<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 VIII.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Nadzor nad izvajanjem zakona<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 IX.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Kazenske določbe<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=43 valign=top style="width:32.15pt;padding:0cm 5.4pt 0cm 5.4pt">
 X.<o:p></o:p>
 </td>
 <td width=307 valign=top style="width:230.3pt;padding:0cm 5.4pt 0cm 5.4pt">
 Prehodne in končne določbe<o:p></o:p>
 </td>
 </tr>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Osnovni cilje ZUE je olajšati
prehod na €. Posledično vsebuje pretežni del besedila ZUE določbe v zvezi
z:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>ureditvijo postopka zamenjave SIT v €,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>obdobjem dvojnega obtoka SIT in €,<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Iz vidika različnih
poročil, ki jih organizacije sestavljajo in predlagajo zunanjim uporabnikom
računovodskih informacij, je treba opozoriti na 16. člen ZUE. 16. člen ZUE
vsebuje pooblastilo ministru, pristojnemu za finance, na podlagi
katerega lahko le-ta izda navodilo, s katerim določi valuto, v kateri
se ob uvedbi eura pošiljajo poročila, izkazi, obračuni, evidence in drugi
podatki državnim organom in drugim osebam, ki so jih
upravičeni zahtevati za uresničevanje svojih pristojnosti in nalog.<a
style="mso-footnote-id:ftn7" href="#_ftn7" name="_ftnref7" title=""><![if !supportFootnotes]>[7]<![endif]></a> <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h3 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:19.85pt;
margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;mso-list:l26 level1 lfo38;
tab-stops:list 19.85pt"><![if !supportLists]>·         
<![endif]>POJASNILO
1 K UVODU V SLOVENSKE RAČUNOVODSKE STANDARDE (2006) – SPREMEMBA PREDSTAVITVENE
VALUTE<o:p></o:p></h3>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pojasnilo 1 je bilo
objavljeno v Uradnem listu RS št. 70/06 in obsega 15 točk.<a
style="mso-footnote-id:ftn8" href="#_ftn8" name="_ftnref8" title=""><![if !supportFootnotes]>[8]<![endif]></a> Pojasnilo
velja (je obvezno) za tiste organizacije, ki vodijo poslovne knjige in
sestavljajo računovodske izkaze na podlagi računovodske predpostavke nastanka
poslovnega dogodka. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Organizacije, ki vodijo
poslovne knjige in sestavljajo računovodske izkaze na podlagi računovodske
predpostavke nastanka poslovnega dogodka so:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>vse gospodarske družbe (d.d., d.o.o., k.d.d.,
d.n.o., k.d., SE),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>gospodarska interesna združenja,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>samostojni podjetniki posamezniki (pojasnilo velja
smiselno tudi za druge oblike fizičnih oseb, ki opravljajo dejavnost),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>društva in invalidske organizacije,<o:p></o:p>

<![if !supportLists]>·        
<![endif]>javna podjetja in javni zavodi,<o:p></o:p>

<![if !supportLists]>·        
<![endif]>pravne osebe zasebnega prava,<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>ZAKON O GOSPODARSKIH DRUŽBAH<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Prehod na € ima vpliv na vse predpise, ki se
sklicujejo na denarno enoto. Eden od teh
predpisov je tudi Zakon o gospodarskih družbah. Zaradi poenostavitve prehoda na
€ so bila €-pravila vključena v proces prenove statusnih korporacijskih pravil,
katerega »izid« je ZGD-1. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pri
kapitalskih družbah se je z uvedbo € postavilo vprašanje, iz katerega instituta
se naj izhaja pri preračunu SIT v €: <o:p></o:p>

<![if !supportLists]>§         
<![endif]>osnovnega kapitala
(metoda od zgoraj navzdol),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>deležev/delnic (metoda
od spodaj navzgor).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

ZGD-1
je uporabil metodo od spodaj navzgor, na področju delniških družb pa je uvedel
tudi nov institut kosovnih delnic.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h1 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:35.25pt;
margin-bottom:.0001pt;text-indent:-35.25pt">C.     OPERATIVNO POSLOVANJE PRED IN PO DNEVU
UVEDBE EURA<o:p></o:p></h1>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>SESTAVLJANJE LETNIH RAČUNOVODSKIH IZKAZOV ZA LETO 2006<o:p></o:p>

(povezava:
točka 2 Pojasnila 1 k Uvodu v SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Organizacije, ki imajo
poslovno leto enako koledarskemu, bodo letne računovodske izkaze in letno
poročilo za leto 2006 sestavile v tolarjih.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Tudi pri sestavljanju
zadnjih tolarskih letnih računovodskih izkazov velja, da je treba pred
sestavitvijo računovodskih izkazov opraviti evidentiranje vseh poslovnih
dogodkov, ki se nanašajo na leto 2006. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>POROČANJE ZA POSLOVNE IN STATISTIČNE POTREBE ZA LETO 2006<o:p></o:p>

(povezava:
točka 3 Pojasnila 1 k Uvodu v SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Organizacije, ki imajo
poslovno leto enako koledarskemu, bodo za leto 2006 za poslovne
potrebe (potrebe javne objave – 58. člen ZGD-1) in za statistične potrebe (59.
člen ZGD-1) poročale v tolarjih.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Organizacije, katerih
poslovno leto ni enako koledarskemu, bodo za:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>poslovne potrebe poročale v €.<a
style="mso-footnote-id:ftn9" href="#_ftn9" name="_ftnref9" title=""><![if !supportFootnotes]>[9]<![endif]></a><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Letna
poročila zaradi javne objave se AJPES-u predlagajo v osmih oziroma treh mesecih
po koncu poslovnega leta (glej prvi
in drugi odstavek 58. člena ZGD-1), medtem ko se morajo podatki iz letnih
poročil za državno statistiko, ter druge evidenčne, analitsko-informativne,
raziskovalne in davčne namene AJPES-u poslati v roku treh mesecev po koncu koledarskega leta (glej 59. člen
ZGD-1). <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>EVIDENTIRANJE DOGODKOV, KI SE NANAŠAJO NA LETO 2006<o:p></o:p>

(povezava:
točka 4 in 5 Pojasnila 1 k Uvodu v SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pred sestavitvijo letnih
računovodskih poročil za leto 2006 je treba v poslovne knjige evidentirati vse
poslovne dogodke, ki se nanašajo na leto 2006. Temu ustrezno je treba sestaviti
oziroma izdati ustrezne knjigovodske listine, ki se bodo glasile na tolar.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

NEBODIGATREBA
d.o.o.. izda 03.01.2007 račun za storitev, ki jo je opravil v decembru 2006. NEBODIGATREBA
d.o.o. mora račun izdati v tolarjih.<a
style="mso-footnote-id:ftn10" href="#_ftn10" name="_ftnref10" title=""><![if !supportFootnotes]>[10]<![endif]></a> <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje
v letu 2006 (v SIT; vrednost
storitve 100.000 SIT, DDV 20%):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje
v letu 2007 (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

NIČKRIV
d.n.o. prejme dne 08.01.2007 račun za trgovsko blago, ki je bilo nabavljeno pri
Mirko Zamuda s.p.. Račun je bil izdan dne 03.01.2007. Dobava je bila opravljena
v letu 2006. Mirko Zamuda s.p. je račun izdal v tolarjih (vrednost blaga
100.000 SIT, DDV 20%). NIČKRIV d.n.o. mora račun evidentirati v letu 2006 v
tolarjih.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje
pri NIČKRIV d.n.o. v letu 2006 (v SIT):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje
pri NIČKRIV d.n.o. v letu 2007 (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V kolikor Mirko Zamuda s.p. račun izda v €, ali naj NIČKRIV
d.n.o. račun zavrne in zahteva račun v tolarjih, ali pa naj račun preračuna v
SIT na podlagi tečaja zamenjave (500,75 x 239,640 = 119.999,73)?<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

POSTOPNA
DOBAVA d.d. opravlja postopne dobave blaga. POSTOPNA DOBAVA d.d. izda podjetju
NIČKRIV d.n.o. dne 25.01.2007 račun za dobavo blaga, ki jo je opravila od 15.12.2006
do 15.01.2007. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Ali
se račun za dobave v obdobju 15.-31.12.2006 glasi na tolarje, za dobave
01.-15.01.2007 pa v € (Varianta 1), ali pa se v celoti glasi v € (Varianta 2)?<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Varianta 1 (vrednost dobave v dec/2006 50.000,00 SIT, vrednost
dobave v jan/2007 208,65 €, DDV 20%)<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje
pri POSTOPNA DOBAVA d.d.- neto
princip<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2006 (v SIT):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2007 (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje
pri POSTOPNA DOBAVA d.d. - bruto
princip<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2006 (v SIT):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2007 (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Varianta 2 (vrednost dobave v dec/2006 208,65 €, vrednost dobave
v jan/2007 208,65 €, DDV 20%)<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje
pri POSTOPNA DOBAVA d.d. - neto
princip<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2006 (v SIT):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2007 (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje
pri POSTOPNA DOBAVA d.d. -bruto
princip<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2006 (v SIT):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2007 (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

Enaki
podatki kot v prejšnjem primeru – evidentiranje pri NIČKRIV d.n.o. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Varianta 1 (vrednost dobave v dec/2006 50.000,00 SIT, vrednost
dobave v jan/2007 208,65 €, DDV 20%)<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Neto princip<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2006 (v SIT):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2007 (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Bruto princip<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2006 (v SIT):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Leto
2007 (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>OBRAČUN PLAČ IN POVRAČIL STROŠKOV ZA DECEMBER 2006<o:p></o:p>

(povezava:
točka 6 Pojasnila 1 k Uvodu v SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Obračun plač za
december 2006 bo potekal v tolarjih. Izplačila plač in
povračil stroškov dela, ki bodo opravljena v letu 2007, pa bodo izvedena
v €.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Miha Davkič in Neda
Modavka sta zaposlena pri podjetju DAVČNI ŠČIT d.o.o. Bruto plača Mihe in Nede znaša
400.000 SIT po osebi. Povračilo stroškov prehrane med delom znaša 27.300 SIT po
osebi, povračilo stroškov prevoza na delo pa 5.770 SIT po osebi.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Obračun stroškov dela
za december (v SIT):<o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:-1.65pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=42 style="width:31.3pt;border:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Zap. št.<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Postavka<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Miha<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Neda<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 1<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Bruto
 plača<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 400.000,00<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 400.000,00<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 800.000,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 2<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Prispevki
 delodajalca (skupaj; 16,10%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 64.400,00<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 64.400,00<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 128.800,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - zdravstveno zavarovanje
 (6,56%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 26.240,00<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 26.240,00<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 52.480,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - pokojninsko in
 invalidsko zavarovanje (8,85%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 35.400,00<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 35.400,00<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 70.800,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - zaposlovanje (0,06%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 240,00<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 240,00<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 480,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - starševsko varstvo
 (0,10%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 400,00<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 400,00<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 800,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border:solid windowtext .5pt;border-top:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - poškodbe pri delu
 (0,53%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 2.120,00<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 2.120,00<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 4.240,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 3<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Davek
 na izplačane plače<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 24.000,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 4<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Povračila
 (skupaj)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 33.070<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 33.070<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 66.140,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Prehrana<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 27.300<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 27.300<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 56.400,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border:solid windowtext .5pt;border-top:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Prevoz<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 5.770<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 5.770<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 11.540,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=42 style="width:31.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 5<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Skupaj
 strošek dela<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 1.018.940,00<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:5.4pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Evidentiranje<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Konto<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 v 2006<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 470<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 800.000,00<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (v SIT):<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 250<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 800.000,00<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 474<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 128.800,00<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 262<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 128.800,00<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 475<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 24.000,00<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 263<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 24.000,00<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 473<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 66.140,00<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 255<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 66.140,00<o:p></o:p>
 </td>
 </tr>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Zakaj je takšen preračun »napačen«?<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 border:none;mso-border-alt:solid windowtext .5pt;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=40 style="width:29.65pt;border:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Zap. št.<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Postavka<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Miha<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Neda<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 1<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Bruto
 plača<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 1.669,17<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 1.669,17<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 3.338,34<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 2<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Prispevki
 delodajalca (skupaj; 16,10%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 268,74<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 268,74<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 537,48<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - zdravstveno zavarovanje
 (6,56%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 109,50<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 109,50<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 219,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - pokojninsko in
 invalidsko zavarovanje (8,85%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 147,72<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 147,72<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 295,44<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - zaposlovanje (0,06%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 1,00<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 1,00<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 2,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - starševsko varstvo
 (0,10%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 1,67<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 1,67<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 3,34<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border:solid windowtext .5pt;border-top:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 - poškodbe pri delu
 (0,53%)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 8,85<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 8,85<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 17,70<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 3<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Davek
 na izplačane plače<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 100,15<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 4<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Povračila
 (skupaj)<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 138,00<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 138,00<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 276,00<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Prehrana<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 113,92<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 113,92<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 227,84<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border:solid windowtext .5pt;border-top:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Prevoz<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 24,08<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 24,08<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 48,16<o:p></o:p>
 </td>
 </tr>
 <tr style="height:14.2pt">
 <td width=40 style="width:29.65pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 5<o:p></o:p>
 </td>
 <td width=300 style="width:225.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:14.2pt">
 Skupaj
 strošek dela<o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=83 style="width:62.35pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:14.2pt">
 4.251,97<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V kolikor se otvoritev na
dan 01.01.2007 izvede na »napačen« način, bo ob plačilu prispevkov delodajalca
»nastal« saldo v višini enega centa, ki ga bo treba »razknjižiti«. Zato je
priporočljivo otvoritev na dan 01.01.2007 opraviti na podlagi (analitičnih)
podatkov €-»različice« obračuna plač, (tj. na osnovi podatkov  €-plače posameznega delavca). <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Obračun plač<a
style="mso-footnote-id:ftn26" href="#_ftn26" name="_ftnref26" title=""><![if !supportFootnotes]>[26]<![endif]></a> za december 2006, ki so
izplačane v 2007, bo treba opraviti dvakrat – enkrat v tolarjih
(Pojasnilo 1 določa, da se obračun plač za december 2006 sestavlja v
tolarjih; nenazadnje so plače za december 2006 povezane tudi z obrazcem M4/M8
za leto 2006) in enkrat v € (obrazci za obračun dajatev za plače
december 2006, ki bodo izplačane v letu 2007, bo treba predlagati v €<a
style="mso-footnote-id:ftn27" href="#_ftn27" name="_ftnref27" title=""><![if !supportFootnotes]>[27]<![endif]></a>;
nenazadnje so plače za december 2006, ki bodo izplačane v januarju 2007, obdavčene
v dohodninskem letu 2007, za katerega se bo napoved sestavljala v €). <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

(povezava:
točka 7 in 8 Pojasnila 1 k Uvodu k SRS (2006))<o:p></o:p>

Otvoritveno stanje na dan
01.01.2007 se izkaže v €. Preračun iz SIT v € se opravi po tečaju zamenjave
(239,640 SIT/€). Zaradi preračuna v € organizacija ne sme ponovno ovrednotiti
sredstev, dolgov in kapitala. Vrednosti sredstev, dolgov in kapitala lahko
»zanihajo navzgor in navzdol« samo kot posledica pravil postopka preračunavanja
iz SIT v € iz Uredbe Sveta (ES) (pravila zaokroževanja) in ZGD-1 (pravila
preračuna osnovnega kapitala, delnic in deležev). <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Preračun posameznih ekonomskih
kategorij v €, ki bodo izkazane v bilanci stanja na dan 31.12.2006, se
opravi po načelu »od spodaj navzgor«, tj. po posameznih postavkah
iz analitičnih evidenc.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Primeri posameznih
analitičnih knjigovodstev in analitičnih postavk so:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 border:none;mso-border-alt:solid windowtext .5pt;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Analitično knjigovodstvo<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Posamezna postavka<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Zalog<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -
 materiala in surovin<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Nabavna
 vrednost posamezne enote materiala oz. surovine<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -
 drobnega inventarja<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Nabavna
 vrednost posamezne enote drobnega inventarja<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -
 nedokončane proizvodnje<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Stroškovna
 vrednost posamezne enote nedokončane proizvodnje<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -
 proizvodov<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Stroškovna
 vrednost posameznega proizvoda<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -
 trgovskega blaga<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Nabavna
 vrednost posamezne enote (artikla) trgovskega blaga<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Prodajna
 cena in vračunana razlika v ceni posamezne enote (artikla) trgovskega blaga<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Maloprodajna
 cena, vračunana razlika v ceni in vračunan DDV posamezne enote (artikla)
 trgovskega blaga<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Terjatev<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -
 Terjatev do kupcev<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Posamezen
 izdan račun v SIT (oz. saldo posameznega izdanega računa) <o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Popravek
 vrednosti (oslabitev) posameznega izdanega računa<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -
 Drugih terjatev:<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
    - Terjatev za predujme in varščine<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Znesek
 posameznega predujma/varščine<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
    - Terjatve za vstopni DDV<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Vstopni
 DDV iz posameznega računa<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
    - Terjatve iz danih posojil<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Saldo
 posameznega danega posojila<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Denarja<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Stanje
 v posamezni blagajni<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Stanje
 na posameznem TRR<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Časovnih razmejitev<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Posamezna
 postavka AČR<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Posamezna
 postavka PČR<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Dohodkov fizičnih oseb<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Posamezni
 bruto dohodek posamezne fizične osebe<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Posamezno
 povračilo stroškov posameznega delavca<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Posamezna
 postavka dajatev na bruto dohodek<o:p></o:p>
 (izjema:
 DIP)<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Kapitala<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 po
 pravilih ZGD-1<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Obveznosti<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -
 Obveznosti do dobaviteljev<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Posamezen
 prejet račun v SIT (oz. saldo posameznega prejeta računa)<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -
 Obveznosti iz prejetih posojil<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Saldo
 posameznega prejetega posojila<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=246 style="width:184.3pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 ITD.<o:p></o:p>
 </td>
 <td width=340 style="width:9.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Razlika(e-<a
style="mso-footnote-id:ftn28" href="#_ftn28" name="_ftnref28" title=""><![if !supportFootnotes]>[28]<![endif]></a>) zaradi
preračuna iz SIT v € se evidentira(-ajo) na posebnem kontu. Po
opravljenih preračunih se saldo posebnega konta prenese med druge
prihodke (v Pojasnilu je predlagan konto 757) ali druge prihodke (v Pojasnilu
je predlagan konto 787). Pojasnilo ne določa, kateri konto je posebni
konto. Iz  vidika knjigovodske teorije bi
najbolj primerni bili konti kratkoročnih časovnih razmejitev.<a
style="mso-footnote-id:ftn29" href="#_ftn29" name="_ftnref29" title=""><![if !supportFootnotes]>[29]<![endif]></a><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Podjetje NETO d.o.o. je
podjetju BRUTO d.o.o. v letu 2006 opravilo storitev v višini 120.000,00 SIT. V
letu 2006 je podjetju BRUTO d.o.o. storitev plačalo v polovičnem znesku, tj.
60.000,00 SIT.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Podjetje NETO d.o.o. je
terjatev do podjetja BRUTO d.o.o. zaprlo v višini zneska plačila, tako da na
dan 31.12.2006  v analitičnem
knjigovodstvu izkazuje terjatev v višini 60.000,00 SIT.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Podjetje BRUTO d.o.o. v
letu 2006 izkazuje v svojih poslovnih knjigah obveznost do podjetja NETO d.o.o.
na podlagi bruto principa, tj. znesek računa v D Kto 220 120.000,00 SIT in v B
Kto 220 znesek plačila v višini 60.000,00 SIT. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Otvoritev na dan 01.01.2007
pri podjetju NETO d.o.o.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>PRERAČUN OSNOVNEGA KAPITALA, DELNIC IN DELEŽEV V €<o:p></o:p>

(povezava:
točka 9 Pojasnila 1 k Uvodu k SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Delniške
družbe in družbe
z omejeno odgovornostjo bodo osnovni kapital, delnice in deleže preračunale
iz SIT v € na način in v rokih, določenih s 693. do 698. členom
ZGD-1.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Določbe za delniško družbo se smiselno uporabljajo
tudi za komanditne delniške družbe (tretji odstavek 464. člena ZGD-1).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V
prvem odstavku 698. člena (rok izvedbe prehoda na euro) ZGD-1 je določeno, da
mora družba uskladiti svoj statut ali
družbeno pogodbo s prehodom na euro v skladu s tem zakonom najpozneje v dveh letih po dnevu uvedbe eura.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Ne glede na to, da bo osnovni kapital družbe v
statutu/družbeni pogodbi še do 01.01.2009 lahko izražen v tolarjih, bo osnovni kapital
v poslovnih knjigah po 01.01.2007 in v letnih računovodskih izkazih za poslovna
leta, ki se zaključijo po 01.01.2007, izražen v €.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>SESTAVLJANJE RAČUNOVODSKIH IZKAZOV ZA LETO 2007<o:p></o:p>

(povezava:
točka 10 Pojasnila 1 k Uvodu k SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Valuta računovodskih izkazov
za poslovno leto 2007 bo €.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Primerjalne podatke za
leto 2006 (npr. stanje 31.12.2006 pri bilanci stanja in izkazu poslovnega izida
za leto 2007; stanje 30.06.2006 pri bilanci stanja in izkazu poslovnega izida
za prvo polletje 2007) je treba preračunati iz SIT v €. Za preračun se uporabi uradni
tečaj Banke Slovenije na zadnji dan primerljivega obdobja leta 2006
(tečaj Banke Slovenije, ki je veljal na zadnji dan primerljivega obdobja
se uporabi tako za preračun postavk BS kot postavk IPI).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>PRERAČUNAVANJE PODATKOV ZA LETA PRED 2006<o:p></o:p>

(povezava:
točka 11 Pojasnila 1 k Uvodu k SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V kolikor je poslovno leto
organizacije enako koledarskemu, organizaciji podatkov iz računovodskih izkazov
za leta pred 2006 ni treba obvezno preračunati v €. Organizacija pa lahko (npr.
zaradi lastnih potreb) podatke iz računovodskih izkazov za leta pred 2006
preračuna v €. Za
takšne preračune se uporabijo ustrezni tečaji za posamezna leta (npr. za
BS tečaj BS ali tečaj poslovne banke; za IPI povprečni tečaj BS ali tečaj
poslovne banke (preračunava se lahko na mesečni ali letni ravni; od tega je
odvisno tudi, ali se bo uporabil povprečni letni ali povprečni mesečni tečaj).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V kolikor bo organizacija
takšne preračunane računovodske izkaze objavljala je priporočljivo, da
razkrije, s pomočjo katerega tečaja je opravila preračune.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V kolikor poslovno leto organizacije ni enako koledarskemu,
bo organizacija pri preračunu primerjalnih podatkov prejšnjega obračunskega obdobja morala upoštevati 15. točko Pojasnila 1 k
Uvodu k SRS (2006)). <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>PODATKI V EVIDENCAH ZA OBDOBJA DO 31.12.2006<o:p></o:p>

(povezava:
točka 12 Pojasnila 1 k Uvodu k SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidence za obdobja do
31.12.2006 se vodijo v SIT. Podatke iz evidenc za obdobja do 31.12.2006 ni
treba preračunavati v SIT, ni pa takšno preračunavanje prepovedano.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Preračunavanje evidence za
obdobja do 31.12.2006 iz SIT v € bo prišlo v poštev predvsem za potrebe
računovodskega proučevanja (analiziranja).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Določba, da se evidence za
obdobja do 31.12.2006 vodijo v SIT, bo povzročila težave organizacijam, katerih
poslovno leto ni enako koledarskemu. Poslovni dogodki posameznega poslovnega
leta teh organizacij bodo v evidencah namreč izkazani tako v SIT (poslovni
dogodki od začetka poslovnega leta v 2006 do vključno 31.12.2006), kot v €
(poslovni dogodki od vključno 01.01.2007 do zaključka poslovnega leta v 2007). <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Takšna podjetja imajo na
razpolago dve možnosti:<o:p></o:p>

<![if !supportLists]>1.       <![endif]>evidence
za del poslovnega leta do 31.12.2006 se zaključijo in se ne preračunajo;
evidence za obdobje od vključno 01.01.2007 naprej pa se vodijo v €,<o:p></o:p>

<![if !supportLists]>2.       <![endif]>evidence
za del poslovnega leta do 31.12.2006 se zaključijo, hkrati pa se podatki
prenesejo v vzporedno bazo podatkov, kjer se preračunajo v €; evidence za
obdobje od vključno 01.01.2007 naprej pa se vodijo v €.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Slabost možnosti 1 je, da:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>se za poslovno leto evidence izpisujejo v dveh delih
– enkrat v SIT za obdobje do 31.12.2006 in enkrat v € za obdobje po 01.01.2007.
V obeh valutah (do 31.12.2006 v SIT, po 01.01.2007 v €) evidence za poslovno
leto ni možno izpisati, saj bi podatki o prometih in saldih dali nelogične
rezultate (239,640 SIT obveznosti iz 2006, plačan z 1 € v 2007 daje saldo 239,640),
prav tako pa evidence ni možno izpisati v celoti v SIT (po 01.01.2007 morajo evidence
biti vodene v €),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>je oteženo pridobivanje podatkov o prometih po
kontih za celotno poslovno leto (npr. s posameznimi ključnimi kupci -> npr.
vprašanje odobravanja naknadnih popustov oz. ugodnejših prodajnih pogojev v
prihodnosti).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Slabosti in prednosti
možnosti 2 so:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>za poslovno leto je evidence možno izpisati v enem
delu, pri čemer pa se postavlja vprašanje tehnične izvedbe in ekonomske
smiselnosti dodajanja stolpca v SIT za obdobje do 31.12.2006,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>omogočeno je pridobivanje podatkov o prometih po kontih
za celotno poslovno leto. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<o:p></o:p>

<![if !supportLists]>·        
<![endif]>POPRAVKI NAPAK PO PREHODU NA € IN ZAKLJUČKU POSLOVNIH KNJIG<o:p></o:p>

(povezava:
točka 13 Pojasnila 1 k Uvodu k SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Popravljanje napak za
obdobja pred 2007, ki bodo ugotovljene po prehodu na € in po zaključku
poslovnih knjig za leto 2006, morajo organizacije izvesti na način iz 9. točke
Uvoda k SRS (2006) ali na način iz MRS 8. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>HRAMBA PODATKOV ZA OBDOBJA DO 31.12.2006<o:p></o:p>

(povezava:
točka 14 Pojasnila 1 k Uvodu k SRS (2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Podatki za obdobje do
31.12.2006 se izdelujejo in hranijo v SIT.<a style="mso-footnote-id:
ftn30" href="#_ftn30" name="_ftnref30" title=""><![if !supportFootnotes]>[30]<![endif]></a><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>LETNO POROČILO V PRIMERU, KO JE POSLOVNO LETO RAZLIČNO OD KOLEDARSKEGA
LETA (povezava: točka 15 Pojasnila 1 k Uvodu k SRS
(2006))<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Poslovno leto družbe
Maločez d.o.o. obsega obdobje 01.03. tekočega leta – zadnji dan februarja naslednjega
leta.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Družba Maločez d.o.o. bo
morala:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>primerjalne podatke za obdobje. 01.03.2005 – 28.02.2006
prikazati v € - preračun primerjalnih podatkov se opravi po tečaju Banke
Slovenije, ki je veljal na zadnji dan primerljivega obdobja (tečaj Banke
Slovenije, ki je veljal na zadnji dan primerljivega obdobja, se uporabi tako za
preračun postavk BS kot postavk IPI).<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h3 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:19.85pt;
margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;mso-list:l24 level1 lfo21;
tab-stops:list 19.85pt"><![if !supportLists]>·        
<![endif]>ZAMENJAVA TOLARJEV V €<o:p></o:p></h3>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Z
dnem uvedbe € se bodo v Republiki Sloveniji kot zakonito plačilno sredstvo
pričeli uporabljati bankovci in kovanci, ki se bodo glasili na € (prvi odstavek
3. člena ZUE).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V
obdobju dvojnega obtoka, ki bo trajalo od 01.01. od 00.00 do 14.01.2007 do
24.00, se bodo kot zakonito plačilno sredstvo uporabljali tudi bankovci in
kovanci, ki se glasijo na tolar (drugi in tretji odstavek 3. člena ZUE). <a style="mso-footnote-id:ftn31" href="#_ftn31"
name="_ftnref31" title=""><![if !supportFootnotes]>[31]<![endif]></a><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Tolarske
gotovine se bo v praksi možno »znebiti« oziroma zamenjati na naslednje načine:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>gotovinsko plačilo v SIT
v času dvojnega obtoka - razlika med
vrednostjo, zaračunano za storitev ali blago in prejetim zneskom se vrača le v bankovcih in kovancih, ki
se glasijo na €,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>zamenjava v bankah, hranilnicah in Pošti Slovenije kot pogodbeni izvajalki storitev za Poštno banko
Slovenije – v obdobju od 01.01.2007 do vključno 01.03.2007:<o:p></o:p>

<![if !supportLists]>-        
<![endif]>v obdobju od 01.01.2007
do vključno 01.03.2007 lahko banka, hranilnica ali Pošta Slovenije zahteva, da
se menjave zneskov, ki presegajo znesek 1.5000 € najavijo en delovni dan pred
načrtovano menjavo – če menjava ni najavljena lahko banka, hranilnica ali pošta
za menjavo zneska, ki presega 1.500 €, zaračuna stroške menjave v skladu s
svojo veljavno tarifo,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>polog na račun, ki ga ima stranka pri banki, hranilnici
ali Poštni banki – v obdobju, ki se
začne 01.01.2007 ob 00.00 in traja do vključno 01.03.2007 do 24.00, banka,
hranilnica oziroma Poštna banka ne sme zaračunati nobenih stroškov, ne glede na
višino pologa ali njegove apoenske sestave,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>menjava pri Banki Slovenije:<o:p></o:p>

<![if !supportLists]>-        
<![endif]>menjava tolarskih
bankovcev v bankovce in kovance, ki se glasijo na € bankovce je trajna (ni
časovno omejena) in je brezplačna,<o:p></o:p>

<![if !supportLists]>-        
<![endif]>menjavo tolarskih
kovancev Banka Slovenije opravlja v imenu in za račun Republike Slovenije –
menjava tolarskih kovancev v bankovce in kovance, ki se glasijo na €  je brezplačna in je možna do 31.12.2016 –
terjatve iz kovancev do Republike Slovenije, ki se glasijo na tolar prenehajo
dne 31.12.2016.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Stanja
na računih v tolarjih bodo pretvorjena v €:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>avtomatično,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>v skladu z določbami 4.
in 5. člena Uredbe Sveta (ES) št. 1103/97 s spremembami (239,640; 0,005 se
zaokroži navzgor),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>brezplačno.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h2 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:19.85pt;
margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;mso-list:l41 level1 lfo15;
tab-stops:list 19.85pt"><![if !supportLists]>·        
<![endif]>PLAČEVANJE
PO 01.01.2007<o:p></o:p></h2>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Z dnem uvedbe € se
negotovinski plačilni promet preneha opravljati v tolarjih (10. člen ZUE).<o:p></o:p>

Zaradi prehoda na € bodo
prilagojeni/spremenjeni tudi obrazci plačilnega prometa – plačilni nalog (BN 01
-> BN 02), posebna položnica (PP0 1 –> PP 02) in posebna nakaznica. Novi
obrazci bodo veljali od 01.01.2007 naprej.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !vml]><img width=528 height=276
src="http://www.superdavki.com/html/2738_datoteke/image005.gif" v:shapes="_x0000_i1027"><![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Posebne položnice za obveznosti leta 2006<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pri
izdajanju posebnih položnic je treba upoštevati tako določbe ZUE kot Navodila o
namenu, obliki in vsebini Posebne položnice številka PP 02<a
style="mso-footnote-id:ftn32" href="#_ftn32" name="_ftnref32" title=""><![if !supportFootnotes]>[32]<![endif]></a>, in sicer:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Navodilo začne veljati marca 2006, uporabljati pa se začne 1. januarja
2007.<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !vml]><img width=480 height=229
src="http://www.superdavki.com/html/2738_datoteke/image007.gif" v:shapes="_x0000_i1028"><![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Z na »€-način« izpolnjeno
PP 01 bodo dolžniki lahko poravnali dolg oziroma jo plačali predvidoma še en mesec po 01.01.2007.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V kolikor se bo z »€-PP01«
plačevalo s pologom gotovine, bo za tak polog v obdobju 01.- 14.01.2007 možno (u)porabiti
tolarje, po 14.01.2007 pa bo polog možno opraviti samo v €.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V primeru, da se bo plačevalo s pologom €-gotovine
na podlagi PP01, ki je bila izdana pred 31.10.2006 in je imela zapadlost pred
31.12.2006 (posledično v polju namen ni vpisan € znesek), bo polog možen samo v
primeru, če bo dolžnik tolarski znesek preračunal v €. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Čeke, ki bodo izdani do 31.12.2006 (le-ti bodo
izdani v SIT), bodo banke unovčevale do 15.01.2007.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Plačevanje s karticami (bančnimi ali kreditnimi) bo od 01.01.2007 potekalo le
v €. POS terminali bodo v predpripravah na uvedbo € nadgrajeni tako, da bodo
transakcije do polnoči 31.12.2006 izvedene v SIT, po polnoči (s krajšo
prekinitvijo) pa v €. Račun plačnika bo obremenjen v SIT za transakcije, ki
bodo prispele in bodo obdelane do 26.12.2006, kasneje pa v €.<a
style="mso-footnote-id:ftn34" href="#_ftn34" name="_ftnref34" title=""><![if !supportFootnotes]>[34]<![endif]></a><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Plačevanje
z elektronsko banko bo do 29.12.2006 do ure, ki jo bodo
objavile banke, potekalo v SIT. Od
tedaj naprej pa bo plačevanje potekalo le v €,  s tem, da bodo za transakcije, ki bodo nastale 30.12.2006 in
31.12.2006 knjižene v banki z datumom valute 01.01.2007. Banke bodo datum in
uro, od kdaj naprej bo plačevanje z elektronsko banko potekalo v € objavile
vnaprej.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V
obdobju dvojnega obtoka (od 01.01.2007 00.00 do 14.01.2007 24.00) se bo še vedno lahko plačevalo s tolarsko gotovino, kar
pa ne spremeni dejstva, da bo treba poslovne knjige voditi v €. Temu ustrezno
bo treba zasnovati tudi evidentiranje prejemkov in izdatkov. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Začetno
stanje denarnih sredstev Poslovne enote 1 družbe TRAFIKANTI TOBAČNIK d.o.o. na
dan 03.01.2007 znaša 201 €. TRAFIKANTI TOBAČNIK d.o.o. se je z € oskrbela v
mesecu decembru 2006 z nakupi poslovnih začetnih paketov. (t.i. starter kit). Pregled prodaje za
gotovino oz. stanja in gibanja gotovine na dan 03.01.2007 za PE 1 je naslednji:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h2 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:19.85pt;
margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;mso-list:l41 level1 lfo15;
tab-stops:list 19.85pt"><![if !supportLists]>·        
<![endif]>OSKRBA Z € PRED 01.01.2007 - Sklep
o zamenjavi gotovine (UL RS, št. 96/06)<o:p></o:p></h2>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Z
(slovenskimi) eurokovanci in eurobankovci se bo možno oskrbeti že pred 01.01.2007.
Na podlagi njihove zahteve, bo Banka Slovenije že pred 01.01.2007 bankam
preddobavila eurogotovino (t.i. preddobava).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Preddobava
eurokovancev se je začela po 16.09.2006, preddobava eurobankovcev pa se bo
začela z 11.12.2006.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pred
01.01. 2007 banke preddobavljene eurogotovine ne smejo posredovati tretjim
osebam – izjema: posredna preddobava posrednim prejemnikom.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Posredni prejemniki so fizične
osebe, ki opravljajo dejavnost, državni organi, organi lokalnih skupnosti in
pravne osebe, ki morajo v skladu zakonom o uvedbi eura, razliko med vrednostjo
zaračunano za storitev ali blago in prejetim zneskom vračati le v eurogotovini
ter druge osebe, ki poslujejo z gotovino, in ki se vsi nahajajo v Republiki
Sloveniji, ter za katere banke menijo, da imajo upravičeno potrebo po posredni
preddobavi in so zmožni izpolniti vse zahteve v zvezi s posredno preddobavo
(Sklep, 2. člen, 1. alinea)<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Posredna preddobava se začne:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>eurokovanci - s 01.12.2006,<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Banke
pa lahko prodajajo začetne pakete
fizičnim osebam ali poslovne začetne pakete posrednim prejemnikom, s katerimi
niso sklenile pogodbe o posredni preddobavi.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Banka
Slovenije bo začetne pakete pričela bankam preddobavljati po 02.11.2006.
Prodaja začetnih paketov se bo pričela:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Prodaja se izvaja po tolarski protivrednosti po
tečaju zamenjave.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

EUROPANIKA d.o.o. kupi dne
04.12.2006 tri poslovne začetne pakete eurokovancev. Za pakete plača 144.502,92
SIT (201 x 3 x 239,640). <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje nakupa
poslovnih začetnih paketov:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 width=567 style="width:425.45pt;
 margin-left:14.4pt;border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Otvoritev<o:p></o:p>
 </td>
 <td width=227 style="width:6.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Konto<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=114 style="width:85.25pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 v 2007 (v €):<o:p></o:p>
 </td>
 <td width=227 valign=top style="width:6.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 101<a style="mso-footnote-id:
 ftn35" href="#_ftn35" name="_ftnref35" title=""><![if !supportFootnotes]>[35]<![endif]></a>
 (?162?) <o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 603,00<o:p></o:p>
 </td>
 <td width=114 valign=top style="width:85.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

MALOPRODAJA
d.d. je z poslovno banko sklenil pogodbo o posredni preddobavi eurogotovine.
Poslovna banka bo MALOPRODAJO d.d. bremenila za posredno dobavljeno
eurogotovino po 01.01.2007.<a style="mso-footnote-id:ftn36"
href="#_ftn36" name="_ftnref36" title=""><![if !supportFootnotes]>[36]<![endif]></a> Poslovna banka dobavi MALOPRODAJI d.d. 400.000 €
eurogotovine.<o:p></o:p>

Evidentiranje posredne
preddobave pri MALOPRODAJA d.d.: <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:14.4pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Otvoritev 2007<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Konto<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (v €):<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 994<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 400.000,00<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 999<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 400.000,00<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Druge knjižbe<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 999<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 400.000,00<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 v 2007:<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 994<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 400.000,00<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 100<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 400.000,00<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 285<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 400.000,00<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 285<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 400.000,00<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 110<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 400.000,00<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>DRUGI VIDIKI OPERATIVNEGA POSLOVANJA PO 01.01.2007<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V primeru računalniško
podprtega poslovanja oziroma knjigovodstva bo treba določeno pozornost
posvetiti tudi naslednjim področjem, ki so povezana s tekočim vsakodnevnim
poslovanjem, npr.<o:p></o:p>

<![if !supportLists]>§         
<![endif]>likvidatura:<o:p></o:p>

<![if !supportLists]>-        
<![endif]>ker se bodo »SIT-računi« določeno časovno obdobje
prejemali skupaj z »€-računi«, bo morala likvidatura podpirati vnose tako v SIT
kot v € (zaradi potreb tekočega poslovanja €-računi ne morejo »počakati«, da se
najprej vnesejo vsi SIT-računi in opravi prehod na €) – praviloma se to lahko
reši preko podatka o obračunskem obdobju, za katerega naj velja posamezni vnos,
npr. če se vnaša pod obračunsko obdobje 2006-12 je valuta vnosa avtomatično
SIT, če pa pod obračunsko obdobje 2007-01, pa je obračunska enota €,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>fakturiranje: velja enako kot za likvidiranje
prejetih računov; v kolikor se bodo računi za 2006 izdajali v okviru
zaporednega številčenja leta 2007, tj. z datumom izdaje 2007, bo treba
omogočiti tako izdajanje v SIT (za račune, ki se nanašajo na poslovne dogodke
leta 2006), kot v € (za račune, ki se nanašajo na poslovne dogodke leta 2007),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>devizni konti: od 01.01.2007 valute kontov npr.
konti 121 in 221 ne bodo vse izražene v tuji valuti. Računalniške rešitve, ki v
primeru, da je konto označen kot devizni konto, zahtevajo obvezen vnos oznake
in zneska tuje valute, bo treba prilagoditi (drugače bo treba dvakrat vnašati v
€ izražene zneske terjatev/obveznosti do tujine - enkrat v »glavni« stolpec
»domače« valute in enkrat v »pomožni« stolpec tuje valute).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h1 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:35.45pt;
margin-bottom:.0001pt;text-indent:-35.45pt">D.      DODATNI PRIMERI PRERAČUNOV POSTAVK V
POSLOVNIH KNJIGAH IZ SIT V € IN OTVORITVENA EURO-BILANCA<o:p></o:p></h1>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

D.1      DODATNI PRIMERI PRERAČUNOV POSTAVK V POSLOVNIH
KNJIGAH<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h3 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:19.85pt;
margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;mso-list:l11 level1 lfo16;
tab-stops:list 19.85pt"><![if !supportLists]>·        
<![endif]>DENARNA SREDSTVA<o:p></o:p></h3>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Družba
DIVJA JAGODA d.d. ima odprt transakcijski račun, na katerem ima odprto tolarsko
in devizno podpartijo. Stanje na računih na dan 31.12.2006 je naslednje:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>§         
<![endif]>TRR – valuta SIT:                                     2 mio SIT
(konto 1100),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>TRR – devizni – valuta €:              5.000 € oz. v SIT (po srednjem
tečaju BS na dan 31.12. 2006) 1.198.200,00 (Konto 11200)<o:p></o:p>

<![if !supportLists]>§         
<![endif]>TRR – devizni – valuta
USD:                    5.000 USD  oz. v SIT (po srednjem tečaju BS na dan
31.12. 2006) 980.000,00 (Konto 11201)<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Izračun začetnih stanj v
otvoritveni bilanci na dan 01.01.2007 je naslednji:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="margin-left:5.4pt;
 border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=227 style="width:6.0cm;border-top:solid windowtext .5pt;border-left:
 solid windowtext .5pt;border-bottom:none;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Preračun TRR-SIT:<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=23 valign=top style="width:17.05pt;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1. korak:<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2.000.000 SIT<o:p></o:p>
 </td>
 <td width=23 valign=top style="width:17.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 =<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8.345,852
 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Preračun<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 239,640 SIT/ €<o:p></o:p>
 </td>
 <td width=23 valign=top style="width:17.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=23 valign=top style="width:17.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2. korak:<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=23 valign=top style="width:17.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Zaokrožitev <o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=23 valign=top style="width:17.05pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8.345,85 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border-top:solid windowtext .5pt;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border-top:solid windowtext .5pt;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=23 valign=top style="width:17.05pt;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Preračun TRR-€<o:p></o:p>
 </td>
 <td width=325 colspan=3 style="width:243.85pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 5000,00 € je 5.000,00 € (ni preračuna)<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Preknjižba (prvi izpisek
 TRR)<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1100/11200<o:p></o:p>
 </td>
 <td width=23 valign=top style="width:17.05pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pri
preračunu zneska na TRR – devizni – valuta USD pa se postavlja vprašanje,
kateri postopek preračuna izbrati.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="margin-left:5.4pt;
 border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=227 style="width:6.0cm;border-top:solid windowtext .5pt;border-left:
 solid windowtext .5pt;border-bottom:none;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Preračun TRR-USD:<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=19 valign=top style="width:14.2pt;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border-top:solid windowtext .5pt;border-left:
 solid windowtext .5pt;border-bottom:none;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Možnost 1:<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=19 valign=top style="width:14.2pt;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:solid windowtext .5pt;border-left:
 none;border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1. korak:<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 980.000,00 SIT<o:p></o:p>
 </td>
 <td width=19 valign=top style="width:14.2pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4.089,467
 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Preračun<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640 SIT/ €<o:p></o:p>
 </td>
 <td width=19 valign=top style="width:14.2pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=19 valign=top style="width:14.2pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2. korak:<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=19 valign=top style="width:14.2pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Zaokrožitev <o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=19 valign=top style="width:14.2pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4.089,47 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=19 valign=top style="width:14.2pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=227 style="width:6.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Možnost 2:<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 5.000 USD / (deljeno)<o:p></o:p>
 tečaj ECB USD/€ <o:p></o:p>
 na dan 31.12.2006<o:p></o:p>
 </td>
 <td width=19 valign=top style="width:14.2pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Iz
vidika Pojasnila 1 k Uvodu v SRS (2006) je pravilna možnost 1.

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>TERJATVE DO KUPCEV<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Terjatve
družbe POSEL k.d. izkazujejo na dan 31.12.2006 naslednje stanje:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Terjatve
družbe POSEL k.d. na dan 01.01.2006:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>(OPREDMETENA) OSNOVNA
SREDSTVA<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER:<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Družba MAŠINERIJA d.o.o. izkazuje v registru
osnovnih sredstev naslednja osnovna sredstva:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Stanje
v glavni knjigi na dan 31.12.2006 je naslednje:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 border:none;mso-border-alt:solid windowtext .5pt;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=189 valign=top style="width:5.0cm;border-top:solid windowtext .5pt;
 border-left:solid windowtext .5pt;border-bottom:none;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 Konto:
 003<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border-top:solid windowtext .5pt;border-left:
 none;border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Premoženjske
 pravice<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 400.000,00<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 border:none;mso-border-alt:solid windowtext .5pt;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=189 valign=top style="width:5.0cm;border-top:solid windowtext .5pt;
 border-left:solid windowtext .5pt;border-bottom:none;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 Konto:
 0083<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border-top:solid windowtext .5pt;border-left:
 none;border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Popravek
 vrednosti <o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Premoženjskih pravic <o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 zaradi
 amortiziranja<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 240.000,00<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 border:none;mso-border-alt:solid windowtext .5pt;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=189 valign=top style="width:5.0cm;border-top:solid windowtext .5pt;
 border-left:solid windowtext .5pt;border-bottom:none;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 Konto:
 040<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border-top:solid windowtext .5pt;border-left:
 none;border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Oprema,
 vrednotena<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 po modelu nabavne <o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 vrednosti<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 16.000.000,00<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 border:none;mso-border-alt:solid windowtext .5pt;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=189 valign=top style="width:5.0cm;border-top:solid windowtext .5pt;
 border-left:solid windowtext .5pt;border-bottom:none;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 Konto:
 050<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border-top:solid windowtext .5pt;border-left:
 none;border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Popravek<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 vrednosti opreme<o:p></o:p>
 </td>
 <td width=189 style="width:5.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 zaradi
 amortiziranja<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=189 valign=top style="width:5.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=189 valign=top style="width:5.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 9.600.000,00<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Preračun
SIT v €:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Če Vpopr. za konto 050 ne bi preračunali na
analitični ravni, ampak na sintetični, bi dobili znesek v €:<o:p></o:p>

9.600.000 / 239,640 =
40.060,09 €<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h3 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:19.85pt;
margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;mso-list:l11 level1 lfo16;
tab-stops:list 19.85pt"><![if !supportLists]>·        
<![endif]>FINANČNE NALOŽBE –
dolžniški vrednostni papirji<o:p></o:p></h3>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="text-align:center;mso-layout-grid-align:
none;text-autospace:none;border:none;mso-border-alt:solid windowtext .5pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 1.0pt 4.0pt">IV. DOLŽNIŠKI VREDNOSTNI PAPIRJI<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Določbe ZUE glede dolžniških vrednostnih so
pomembne tako za izdajatelje kot imetnike takih vrednostnih papirjev. Ker bo
moral izdajatelj dolžniških vrednostnih
papirjev, ki so denominiranih v SIT, le-te preračunati v €, pri čemer lahko
pride do razlik pri preračunu, bo moral te uskladitve zaradi razlik pri
preračunu evidentirati tudi imetnik. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>DRUGE POSTAVKE SREDSTEV<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Družba
Malo morje d.o.o. sprejema tudi plačila s kreditnimi karticami. V letu 2006
izdajatelji plačilnih kartic niso »sprovedli« plačil v naslednjih zneskih:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Napačen
preračun SIT v €:      537.500,00 /
239,640 = 2.242,947 -> 2.242,95<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pravilen
preračun SIT v €:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:5.4pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Oznaka<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 SIT<o:p></o:p>
 </td>
 <td width=95 valign=top style="width:70.9pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 tečaj<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 € (3 dec)<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 € (2 dec)<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 POS 1234000
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 5.000,00
 </td>
 <td width=95 valign=top style="width:70.9pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 20,864<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 20,86<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 POS 1234001
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 10.000,00
 </td>
 <td width=95 valign=top style="width:70.9pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 41,729<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 41,73<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 POS 1234002
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 7.500,00
 </td>
 <td width=95 valign=top style="width:70.9pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 31,296<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 31,30<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 POS 1234003
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 15.000,00
 </td>
 <td width=95 valign=top style="width:70.9pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 62,593<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 62,59<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 POS 1234004
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 500.000,00
 </td>
 <td width=95 valign=top style="width:70.9pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2.086,463<o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2.086,46<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj: 
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 537.500,00
 </td>
 <td width=95 valign=top style="width:70.9pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=118 valign=top style="width:88.6pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2.242,94<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>DOLGOROČNE REZERVACIJE IN DOLGOROČNE PASIVNE ČASOVNE RAZMEJITVE
PRIHODKOV<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Družba
PRO-TAX-REFORMA d.o.o. izkazuje na dan 31.12.2006 naslednje stanje rezervacij<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Preračun
SIT v €:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>DOLGOROČNE FINANČNE OBVEZNOSTI<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PUFIČ d.o.o. ima pri
poslovni banki najeto dolgoročno tolarsko posojilo. Stanje glavnice na dan
31.12.2006 je 4.800.000 SIT. Iz pogodbe oziroma anuitetnega načrta izhaja, da
se posojilo plačuje v mesečnih obrokih v višini 100.000 SIT.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PUFIČ d.o.o. preračuna stanje
dolgoročnega posojila na naslednji način:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

100.000
/ 239,640 = 417,292<o:p></o:p>

417,29
x 48 = 20.029,92<o:p></o:p>

Preračun je napačen.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pravilen preračun:
4.800.000,00 / 239,640 = 20.030,045 -> 20.030,05<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Delniška družba<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Ena
izmed novosti ZGD-1 je ta, da se ob sistemu delnic z nominalno vrednostjo uvaja
tudi sistem kosovnih delnic. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Teorija
pozna dva sistema delnic:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>delnice z nominalnim
zneskom,<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Razlika
med obema sistemoma izhaja iz načina opredelitve in (tehnike) izkazovanja
lastniškega interesa v družbi. Pri delnicah z nominalnim zneskom je njihova
vrednost izrecno označena z nominalnim številčnim zneskom, medtem ko je pri
delnicah brez nominalnega zneska, vrednost označena drugače ali pa sploh ni
označena.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Uvedba
sistema kosovnih delnic ni neposredno povezana s prehodom na €, vendar omogoča,
glede na sistem delnic z nominalnim zneskom, enostavnejši prehod na €.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Delnice
brez nominalnega zneska lahko razdelimo na dve skupini:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>prave (true, echte) (delnica inkorporira enako
velik delež čistega premoženja
družbe),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>neprave (stated, unechte) (delnica inkorporira
enako velik delež osnovnega kapitala
družbe),<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

oboje
pa so lahko izoblikovane bodisi kot kosovne, bodisi kot kvotne delnice.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Osnovni
kapital družbe DIVJA JAGODA d.d. znaša 10 mio SIT. Če bi družba imela izdane
(neprave) kosovne delnice, znesek osnovnega kapitala, ki pripada posamezni
delnici, iz take delnice ne bi bil razviden. Lahko pa bi izračunali fiktivni nominalni znesek delnice
oziroma njeno računsko vrednost.
Predpostavimo, da ima družba izdanih 1.000 (nepravih) kosovnih delnic.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="margin-left:21.5pt;
 border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=279 style="width:208.9pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 vrednost osnovnega
 kapitala
 </td>
 <td width=36 style="width:27.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=252 style="width:188.85pt;padding:0cm 5.4pt 0cm 5.4pt">
 fiktivni nominalni znesek delnice
 </td>
 </tr>
 <tr>
 <td width=279 style="width:208.9pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 število delnic
 </td>
 <td width=36 style="width:27.0pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=252 style="width:188.85pt;padding:0cm 5.4pt 0cm 5.4pt">
 oz. računska vrednost delnice
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=261 style="width:196.05pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 10.000.000 SIT
 </td>
 <td width=39 style="width:28.9pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=233 style="width:174.55pt;padding:0cm 5.4pt 0cm 5.4pt">
 10.000 SIT/delnica
 </td>
 </tr>
 <tr>
 <td width=261 style="width:196.05pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.000 delnic
 </td>
 <td width=39 style="width:28.9pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=233 style="width:174.55pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

</div>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pri delniški družbi so za
prehod na euro bistveni naslednji členi ZGD-1:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>693. člen (metoda
preračuna nominalnih zneskov delnic in osnovnega kapitala delniških družb),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>694. člen (preračun
nominalnih zneskov delnic in osnovnega kapitala delniških družb),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>695. člen (postopek
prehoda na euro delniških družb),<o:p></o:p>

<![if !supportLists]>§         
<![endif]>172. člen (oblika in
najnižji znesek delnice).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Osnovni
kapital družbe DIVJA JAGODA d.d. znaša 10 mio SIT. Družba ima izdanih 1.000 navadnih
delnic z nominalno vrednostjo 10.000 SIT. Na dnevni red skupščine za poslovno
leto 2005 je bilo odločanju o uporabi bilančnega dobička in razrešnici
pridruženo tudi odločanje o prehodu na euro.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Na
zasedanju dne 26.09.2006<a style="mso-footnote-id:ftn38" href="#_ftn38"
name="_ftnref38" title=""><![if !supportFootnotes]>[38]<![endif]></a> skupščina s sklepom odloči, da družba ne bo uvedla
sistema kosovnih delnic. Družba DIVJA JAGODA d.d.. bo posledično nominalne
zneske delnic in osnovnega kapitala preračunala na podlagi metode iz prvega
odstavka 693. člena ZGD-1, ki temelji na pristopu »od spodaj navzgor«.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="text-align:center;mso-layout-grid-align:
none;text-autospace:none;border:none;mso-border-alt:solid windowtext .5pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 1.0pt 4.0pt">(metoda preračuna nominalnih zneskov delnic in osnovnega kapitala
delniških družb)<o:p></o:p>

(1) Z dnem uvedbe eura se nominalni zneski delnic
preračunajo iz tolarjev v eure na podlagi najmanjšega nominalnega zneska delnic
s tečajem zamenjave, kot ga določa predpis Evropske Skupnosti, ki ga bo sprejel
Svet Evropske Skupnosti v skladu s petim odstavkom 123. člena Pogodbe o
ustanovitvi Evropske skupnosti (v nadaljnjem besedilu: tečaj zamenjave).
Pridobljen znesek se v skladu z zakonom, ki ureja uvedbo eura, zaokroži na dve
decimalni mesti. Izhajajoč iz tako preračunanega nominalnega zneska delnic, se
višji nominalni zneski delnic izračunajo kot večkratniki tega zneska. Osnovni
kapital je vsota tako izračunanih nominalnih zneskov delnic. Medsebojna
razmerja med pravicami, povezanimi z delnicami, in razmerja njihovih nominalnih
zneskov do osnovnega kapitala ter razmerja glasovalnih pravic v delniški družbi
se zaradi preračuna tolarjev v eure ne spremenijo. Razlike v zneskih, ki
izhajajo iz preračunavanja, se prerazporedijo v kapitalske rezerve ali pa se
pokrijejo najprej iz nevezanih rezerv iz dobička, nato iz zakonskih rezerv in
drugih vezanih rezerv iz dobička ter nazadnje iz kapitalskih rezerv, morebitni
še obstoječi primanjkljaj, pa se izkaže kot prenesena izguba.<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje v 2007 – bruto pristop<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje v 2007 – neto pristop<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Prvi stavek drugega
odstavka 172. člena (oblika in najnižji znesek delnice) ZGD-1 določa, da se
morajo delnice z nominalnim zneskom glasiti najmanj na 1 euro ali njegov večkratnik. Posledično mora družba DIVJA
JAGODA d.d. uskladiti nominalni znesek delnic.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pri
uskladitvi nominalnega zneska delnice bo DIVJA JAGODA d.d. upoštevala (tudi)
določbe tretjega in petega odstavka 695. člena ZGD-1.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="text-align:center;mso-layout-grid-align:
none;text-autospace:none;border:none;mso-border-alt:solid windowtext .5pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 1.0pt 4.0pt">(postopek prehoda na euro delniških družb)<o:p></o:p>

…<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=215 valign=top style="width:161.35pt;border:solid windowtext .5pt;
 border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Možnost 1:
 zmanjšanje 
 nominalnega zneska delnice (ZnomD)
 </td>
 <td width=204 valign=top style="width:153.0pt;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 41,70
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=36 valign=top style="width:27.0pt;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 =
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=148 valign=top style="width:110.8pt;border:solid windowtext .5pt;
 border-left:none;padding:0cm 5.4pt 0cm 5.4pt">
 41,00 ZnomD
 + 0,70 zmanjšanje
 (prenos v
 kapitalske rezerve)
 </td>
 </tr>
 <tr>
 <td width=215 style="width:161.35pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 skupaj znesek zmanjšanja osnovnega kapitala
 </td>
 <td width=204 style="width:153.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 1.000 delnic x 
 0,70 € zmanjšanje
 ZnomD
 </td>
 <td width=36 style="width:27.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=148 style="width:110.8pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 700 €
 </td>
 </tr>
 <tr>
 <td width=215 valign=top style="width:161.35pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 ali
 </td>
 <td width=204 valign=top style="width:153.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=36 valign=top style="width:27.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=148 valign=top style="width:110.8pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=215 valign=top style="width:161.35pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:solid windowtext .5pt;border-right:none;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Možnost 2:
 povečanje nominalnega zneska delnice (ZnomD)
 </td>
 <td width=204 valign=top style="width:153.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 41,70 
 + 0,30 povečanje
 (povečanje iz
 sredstev družbe)
 </td>
 <td width=36 valign=top style="width:27.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=148 valign=top style="width:110.8pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 42,00 ZnomD
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=215 style="width:161.35pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 skupaj znesek povečanja osnovnega kapitala
 </td>
 <td width=204 style="width:153.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 1.000 delnic x 
  0,30 € povečanje ZnomD
 </td>
 <td width=36 style="width:27.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=148 style="width:110.8pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 300 €
 </td>
 </tr>
 <tr>
 <td width=215 valign=top style="width:161.35pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 ali
 </td>
 <td width=204 valign=top style="width:153.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=36 valign=top style="width:27.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=148 valign=top style="width:110.8pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=215 valign=top style="width:161.35pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:solid windowtext .5pt;border-right:none;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Možnost 3:
 nova porazdelitev nominalnih zneskov delnic
 </td>
 <td width=204 valign=top style="width:153.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 npr.
 41.700 € se
 porazdeli na 
 8.340 delnic z
 ZnomD 5€
 </td>
 <td width=36 valign=top style="width:27.0pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=148 valign=top style="width:110.8pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

…<o:p></o:p>

Iz Pojasnila DURS-Generalni davčni urad, šifra 4290-107/2006-0106-00,
31.5.2006:<a style="mso-footnote-id:ftn41" href="#_ftn41"
name="_ftnref41" title=""><![if !supportFootnotes]>[41]<![endif]></a><o:p></o:p>

Preračun delnic, osnovnega kapitala in deležev v tolarje ureja ZGD-1
(Uradni list RS, št. 42/2006). Ker se medsebojna razmerja med pravicami,
povezanimi z delnicami ali deleži zaradi preračuna tolarjev v evre ne
spreminjajo, razlike v zneskih, ki izhajajo iz 
preračunavanja, pa se razporedijo v kapitalske rezerve ali pa se
pokrijejo iz navedenih rezerv, preračun ne vpliva na davčne obveznosti.<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Osnovni
kapital družbe HITROST d.d. znaša 10 mio SIT. Skupščina družbe na zasedanju dne
12.06.2006 sprejme sklep, da bo uvedla kosovne delnice. Na zasedanju je
skupščina tudi izkoristila možnost iz četrtega odstavka 694. člena ZGD-1, ki
določa, da lahko skupščina delniške družbe, ki uvaja kosovne delnice pred dnem
uvedbe eura ali pred določitvijo tečaja zamenjave, hkrati pooblasti nadzorni
svet ali upravni odbor, da v statutu vsebovane zneske osnovnega kapitala v
tolarjih z dnem uvedbe eura preračuna v eure po tečaju zamenjave. Na ta način
so si delničarji družbe HITROST d.d. »prihranili« odločanje o preračunu, v
statutu vsebovanih v tolarjih izraženih zneskov, osnovnega kapitala v eure.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V
skladu z drugim odstavkom 693. člena ZGD-1 se z dnem uvedbe eura, osnovni
kapital delniške družbe s kosovnimi delnicami preračuna s tečajem zamenjave.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje v 2007:<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Skupščina družba POČASNE
d.d. v letu 2006 ni sprejela sklepov v zvezi s prehodom na €. Družba ima
izdanih 1.000 navadnih delnic z nominalno vrednostjo 10.000 SIT. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=263 style="width:197.3pt;border-top:solid windowtext .5pt;
 border-left:solid windowtext .5pt;border-bottom:none;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 1. korak: 
 </td>
 <td width=135 style="width:101.45pt;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Izračun najmanjšega
 </td>
 <td width=135 valign=top style="width:101.45pt;border:none;border-bottom:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 1.000 SIT
 </td>
 <td width=37 valign=top style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,172 €
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 nominalnega zneska delnic
 </td>
 <td width=135 valign=top style="width:101.45pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 239,640 SIT/ €
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=135 style="width:101.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 2. korak:
 </td>
 <td width=135 style="width:101.45pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Zaokrožitev (v skladu z ZUE
 </td>
 <td width=135 style="width:101.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,17 €
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=135 style="width:101.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 3. korak:
 </td>
 <td width=135 style="width:101.45pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Izračun višjega nominalnega zneska delnic <o:p></o:p>
 </td>
 <td width=135 style="width:101.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 10 x 4,17 €
 </td>
 <td width=37 style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=168 style="width:125.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 41,70 €
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=135 style="width:101.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 4. korak:
 </td>
 <td width=135 style="width:101.45pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Izračun osnovnega kapitala
 </td>
 <td width=135 style="width:101.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.000 x 41,70 €
 </td>
 <td width=37 style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=168 style="width:125.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 41.700 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=135 style="width:101.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 5. korak:
 </td>
 <td width=135 style="width:101.45pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Uskladitev razlik v zneskih, ki izhajajo 
 iz preračunavanja
 </td>
 <td width=135 style="width:101.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 a) preračun zneska osnovnega 
 </td>
 <td width=135 style="width:101.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 10.000.000 SIT
 </td>
 <td width=37 style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=168 style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 41.729,260 €
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
     kapitala na
 ravni skupnega
 </td>
 <td width=135 style="width:101.45pt;border:none;mso-border-top-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640 SIT/€
 </td>
 <td width=37 style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 oz. zaokroženo
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
     zneska osnovnega
 kapitala
 </td>
 <td width=135 style="width:101.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 41.729,26 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
     (informativni podatek)
 </td>
 <td width=135 style="width:101.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 b) preračun v skladu z ZGD-1
 </td>
 <td width=135 style="width:101.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 41.700 €
 </td>
 </tr>
 <tr>
 <td width=263 style="width:197.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 c) uskladitev za razlike iz 
     preračunavanja
 </td>
 <td width=135 style="width:101.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 prerazporeditev v
 kapitalske rezerve
 </td>
 <td width=37 style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 style="width:125.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 29,26 €<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje v 2007 – bruto pristop:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje v 2007 – neto pristop:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Družba POČASNE d.d. ima za
uskladitev statuta s prehodom na € čas do 01.01.2009. Ob uskladitvi statuta s
prehodom na € bo (odvisno od načina prehoda; nominalne delnice s povečanjem ali
zmanjšanjem osnovnega kapitala ali prerazporeditvijo; kosovne delnice) družba
opravila tudi ustrezna evidentiranja.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Družba z omejeno odgovornostjo<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pri družbi z omejeno
odgovornostjo sta za prehod na euro bistvena naslednja člena ZGD-1:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>696. člen (metoda
preračuna osnovnih vložkov in osnovnega kapitala družb z omejeno
odgovornostjo), in<o:p></o:p>

<![if !supportLists]>§         
<![endif]>697. člen (preračun
osnovnih vložkov in osnovnega kapitala družb z omejeno odgovornostjo).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Osnovni
kapital družbe FIČNIK d.o.o. znaša 5 mio SIT. Družba ima štiri družbenike.
Poslovni deleži družbenikov so naslednji: 30%, 30%, 20%, 20% osnovnega
kapitala. Družba FIČNIK d.o.o. bo zneske osnovnih vložkov in osnovnega kapitala
preračunala na podlagi metode iz 696. člena ZGD-1, ki temelji na pristopu »od
spodaj navzgor«.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="text-align:center;mso-layout-grid-align:
none;text-autospace:none;border:none;mso-border-alt:solid windowtext .5pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 1.0pt 4.0pt">(metoda preračuna osnovnih vložkov in osnovnega kapitala družb z
omejeno odgovornostjo)<o:p></o:p>

</div>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=239 style="width:179.3pt;border-top:solid windowtext .5pt;
 border-left:solid windowtext .5pt;border-bottom:none;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 3. korak:
 </td>
 <td width=159 style="width:119.45pt;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-top:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 style="width:179.3pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Zaokrožitev (v skladu z ZUE)
 </td>
 <td width=159 style="width:119.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 208,65  €
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 4. korak:
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Izračun osnovnih vložkov družbenikov €
 </td>
 <td width=159 valign=top style="width:119.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 D1:
 </td>
 <td width=159 valign=top style="width:119.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 208,65 € x 30
 </td>
 <td width=37 valign=top style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 6.259,50 €
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 D2:
 </td>
 <td width=159 valign=top style="width:119.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 208,65 € x 30
 </td>
 <td width=37 valign=top style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 6.259,50 €
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 D3:
 </td>
 <td width=159 valign=top style="width:119.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 208,65 € x 20
 </td>
 <td width=37 valign=top style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4.173,00 €
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 D4:
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;border-bottom:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 208,65 € x 20
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4.173,00 €
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 5. korak:
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 Izračun zneska osnovnega kapitala
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;border-bottom:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 6.259,50 
 + 6.259,50 
 + 4.173,00 
 + 4.173,00
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 =
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 20.865,00 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 6. korak:
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Uskladitev razlik v zneskih, ki izhajajo iz preračunavanja
 </td>
 <td width=159 valign=top style="width:119.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;border-bottom:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 a) preračun zneska osnovnega 
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 5.000.000 SIT
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 =
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 20.864,630 €
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
     kapitala na
 ravni skupnega
 </td>
 <td width=159 valign=top style="width:119.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 239,640 SIT/ €
 </td>
 <td width=37 valign=top style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 oz. zaokroženo
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border:none;border-left:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
     zneska
 osnovnega kapitala
 </td>
 <td width=159 valign=top style="width:119.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 20.864,63 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
     (informativni podatek)
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;border-bottom:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:solid windowtext .5pt;border-right:none;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 b) preračun v skladu z ZGD-1
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 20.865,00 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=239 valign=top style="width:179.3pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:solid windowtext .5pt;border-right:none;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 c) uskladitev za razlike iz 
     preračunavanja
 </td>
 <td width=159 valign=top style="width:119.45pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 pokritje na način iz tretjega
 odstavka 696. člena ZGD-1 (najprej iz nevezanih rezerv iz dobička)
 </td>
 <td width=37 valign=top style="width:27.45pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=168 valign=top style="width:125.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 0,37 €<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje v 2007 – bruto pristop:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje v 2007 – neto pristop:<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

D.2      PRISTOPI
- TEHNIKE PREVEDBE ZAKLJUČNE SIT-BILANCE <o:p></o:p>

NA DAN 31.12.2006 NA OTVORITVENO
€-BILANCO NA DAN 01.01.2007<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pristope k preračunavanju
in sestavljanju otvoritvene €-bilance bi lahko iz vidika prakse razdelili na tri
različne tipe. Pristopi so odvisni predvsem od načina organizacije evidenc in
»analitične globine« spremljanja podatkov:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Način organizacije
evidenc:<o:p></o:p>

<![if !supportLists]>1.       <![endif]>analitične
in sintetične evidence niso ločene –v analitično evidenco vnešen podatek se
hkrati pojavi tudi v sintetični evidenci (t.i. enkratni zajem),<o:p></o:p>

<![if !supportLists]>2.       <![endif]>analitične
in sintetične evidence so ločene - podatki se posebej vnašajo v analitične
evidence in v sintetične evidence (t.i. dvojni zajem), oziroma se iz
analitičnih evidenc (zbirno) prenašajo v sintetične evidence.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

»Analitična globina«:<o:p></o:p>

<![if !supportLists]>1.       <![endif]>Vsi
podatki se spremljajo – vnašajo v analitične evidence,<o:p></o:p>

<![if !supportLists]>2.       <![endif]>Določeni
podatki se spremljajo – vnašajo samo v analitične evidence, določeni samo v
sintetične, določeni pa v obojne.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Predpostavimo, da izkazuje
bilanca stanja organizacije na dan 31.12.2006 samo po dva tipa sredstev in po
dva tipa obveznosti, katerih  sintetični
saldo ter stuktura na ravni analitike je naslednja:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pristop A<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje otvoritve v
evidencah (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:14.4pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Sredstvo 2:<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:solid windowtext .5pt;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:none;mso-border-left-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Analitika<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:solid windowtext .5pt;
 border-left:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Sintetika<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:solid windowtext .5pt;
 border-left:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,17<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,34<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,17<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Obveznost 1:<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Analitika<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Sintetika<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:solid windowtext .5pt;
 border-left:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 6,26<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2,09<o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 valign=top style="width:3.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pristop B<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:14.4pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Preračun sredstev<o:p></o:p>
 </td>
 <td width=132 style="width:99.25pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Znesek analitične postavke v SIT<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Tečaj<o:p></o:p>
 zamenjave<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Znesek analitične postavke v €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,17<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,17<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj S1<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,34<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Sintetični Sa S1<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Uskladitvena razlika <o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 - 0,01<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,17<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 4,17<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj S2<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,34<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Sintetični Sa S2<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Uskladitvena razlika <o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 - 0,01<o:p></o:p>
 </td>
 </tr>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:14.4pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Preračun obveznosti<o:p></o:p>
 </td>
 <td width=132 style="width:99.25pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Znesek analitične postavke v SIT<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Tečaj<o:p></o:p>
 zamenjave<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Znesek analitične postavke v €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.500,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 6,26<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 500,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2,09<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj O1<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Sintetični Sa O1<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Uskladitvena razlika <o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,00<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.500,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 6,26<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 500,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2,09<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj O2<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Sintetični Sa O2<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 2.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Uskladitvena razlika <o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,00<o:p></o:p>
 </td>
 </tr>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje otvoritve v
evidencah (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pristop C<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Predpostavka: sredstvo S1
se spremlja samo na sintetični ravni, S2, O1 in O2 pa samo na analitični ravni.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Ker se sredstvo S1
spremlja samo na ravni sintetičnih evidenc, bo morala organizacija v € izražene
analitične postavke S1 izračunati »peš« in tudi uskladitev na ravni sintetike
opraviti »peš«.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:14.4pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Preračun obveznosti<o:p></o:p>
 </td>
 <td width=132 style="width:99.25pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Znesek analitične postavke v SIT<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Tečaj<o:p></o:p>
 zamenjave<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Znesek analitične postavke v €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.500,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 6,26<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 500,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2,09<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj O1<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Sintetični Sa O1<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Uskladitvena razlika <o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,00<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 1.500,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 6,26<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 500,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2,09<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj O2<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Sintetični Sa O2<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2.000,00<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 239,640<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=151 valign=top style="width:4.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Uskladitvena razlika <o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,00<o:p></o:p>
 </td>
 </tr>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Evidentiranje otvoritve v
evidencah (v €):<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:14.4pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr style="mso-row-margin-right:100.3pt">
 <td width=132 colspan=2 valign=top style="width:99.25pt;border:none;
 border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Razlika iz <o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V breme<o:p></o:p>
 </td>
 <td width=113 colspan=2 valign=top style="width:3.0cm;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 V dobro<o:p></o:p>
 </td>
 <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm"
 width=134> </td>
 </tr>
 <tr style="mso-row-margin-right:100.3pt">
 <td width=132 colspan=2 valign=top style="width:99.25pt;border:none;
 border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 preračuna:     <o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 0,01<o:p></o:p>
 </td>
 <td width=113 colspan=2 valign=top style="width:3.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm"
 width=134> </td>
 </tr>
 <tr style="mso-row-margin-right:100.3pt">
 <td width=132 colspan=2 valign=top style="width:99.25pt;border:none;
 border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 0,01<o:p></o:p>
 </td>
 <td width=113 colspan=2 valign=top style="width:3.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td style="mso-cell-special:placeholder;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 0cm 0cm 0cm" width=134> </td>
 </tr>
 <tr>
 <td width=115 valign=top style="width:86.15pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 »Dogajanje«<o:p></o:p>
 </td>
 <td width=189 colspan=3 style="width:5.0cm;border:solid windowtext .5pt;
 border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Sredstva<o:p></o:p>
 </td>
 <td width=189 colspan=2 valign=top style="width:5.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Obveznosti<o:p></o:p>
 do virov sredstev<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=115 valign=top style="width:86.15pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 v otvoritveni<o:p></o:p>
 temeljnici<o:p></o:p>
 </td>
 <td width=189 colspan=3 valign=top style="width:5.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Sredstva 1:    
 8,35<o:p></o:p>
 - 0,01<o:p></o:p>
 </td>
 <td width=189 colspan=2 valign=top style="width:5.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Obveznosti 1:    
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=115 valign=top style="width:86.15pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (v €)<o:p></o:p>
 </td>
 <td width=189 colspan=3 valign=top style="width:5.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Sredstva 2:    
 8,34<o:p></o:p>
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=189 colspan=2 valign=top style="width:5.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Obveznosti 2:    
 8,35<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=115 valign=top style="width:86.15pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=189 colspan=3 valign=top style="width:5.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Razlika iz preračuna:     0,01<o:p></o:p>
 0,01<o:p></o:p>
 </td>
 <td width=189 colspan=2 valign=top style="width:5.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Razlika iz preračuna:          -<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=115 valign=top style="width:86.15pt;border:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=189 colspan=3 valign=top style="width:5.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj:   
 16,70<o:p></o:p>
 </td>
 <td width=189 colspan=2 valign=top style="width:5.0cm;border-top:none;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Skupaj:       
 16,70<o:p></o:p>
 </td>
 </tr>
 <![if !supportMisalignedColumns]>
 <tr height=0>
 <td width=115 style="border:none"></td>
 <td width=17 style="border:none"></td>
 <td width=113 style="border:none"></td>
 <td width=58 style="border:none"></td>
 <td width=55 style="border:none"></td>
 <td width=134 style="border:none"></td>
 </tr>
 <![endif]>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h1 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:35.45pt;
margin-bottom:.0001pt;text-indent:-35.45pt">E.      €-DAVKI<o:p></o:p></h1>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h2 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:35.45pt;
margin-bottom:.0001pt;text-indent:-35.45pt">E.1      PLAČEVANJE
DAVČNIH OBVEZNOSTI PO 01.01.2007<o:p></o:p></h2>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

V prvem odstavku 92. člena (način plačila davka) predloga
ZDavP-2 sta predvidena dva načina plačila:<o:p></o:p>

<![if !supportLists]>§         
<![endif]>plačilo
pri izvajalcu plačilnega prometa -> knjižni
denar,<o:p></o:p>

<![if !supportLists]>§         
<![endif]>plačilo
pri davčnem organu, če tehnične možnosti tako dopuščajo -> gotovina.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=586 valign=top style="width:439.45pt;border:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Gotovina<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=586 valign=top style="width:439.45pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 S
 01.01.2007 (dan uvedbe €) se bodo kot zakonito
 plačilno sredstvo pričeli uporabljati bankovci in kovanci, ki se glasijo
 na € (prvi odstavek 1. člena ZUE).<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=586 valign=top style="width:439.45pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 V
 obdobju dvojnega obtoka se kot zakonito plačilno sredstvo
 uporabljajo tudi bankovci in kovanci, ki se glasijo na tolar (tretji
 odstavek 1. člena ZUE).<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=586 valign=top style="width:439.45pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:none;border-right:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 Obdobje
 dvojnega obtoka: od 01.01.2007 00.00 do vključno 14.01.2007
 do 24.00 (drugi odstavek 1. člena ZUE).<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=586 valign=top style="width:439.45pt;border:solid windowtext .5pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 Način gotovinskega plačila davka se v praksi ne
 izvaja.<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=586 valign=top style="width:439.45pt;border:none;border-bottom:
 solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=586 valign=top style="width:439.45pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Knjižni denar<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=586 valign=top style="width:439.45pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 S
 01.01.2007 (dan uvedbe €) se stanja na računih v tolarjih
 konvertirajo v € (prvi odstavek 9. člena ZUE).<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=586 valign=top style="width:439.45pt;border:solid windowtext .5pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 Z
 dnem uvedbe € se negotovinski plačilni promet preneha opravljati v tolarjih.<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Okoliščina, da/ali se po 01.01.2007 plačuje davčna
obveznost za/iz leta 2006, nima vpliva na izvedbo plačila v €. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Plačilo davka v € se izvede v višini, kakor bo le-ta
izhajala iz ustreznega obračuna ali odločbe.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h2 style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:35.45pt;
margin-bottom:.0001pt;text-align:justify;text-indent:-35.45pt">E.2.     IZKAZOVANJE
ZNESKOV V DAVČNIH OBRAČUNIH, NAPOVEDIH IN POROČILIH, PREDLOŽENIH PO 01.01.2007,
KI SE NANAŠAJO ALI SO POVEZANI S TRANSAKCIJAMI/DOGODKI LETA 2006 <o:p></o:p></h2>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Vprašanje uporabe valute, v kateri se bo po uvedbi €
poročalo v davčnih obračunih,
napovedih in poročilih, predloženih po 01.01.2007, bo urejeno s podzakonskim
predpisom. Izdaja tega podzakonskega predpisa bo v pristojnosti
ministra, pristojnega za finance. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Čeprav v danem trenutku podzakonski
predpis iz 16. člena ZUE ni objavljen, navodila iz podzakonskega predpisa
predvidoma ne bodo odstopala od pravil, kot jih je izoblikoval DURS.<a
style="mso-footnote-id:ftn43" href="#_ftn43" name="_ftnref43" title=""><![if !supportFootnotes]>[43]<![endif]></a><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-right:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=378 style="width:10.0cm;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Splošna
 pravila poročanja DURS<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border:solid windowtext .5pt;border-left:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-top:none;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Pravilo<o:p></o:p>
 </td>
 <td width=378 style="width:10.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Vsebina poročanja<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Valuta<o:p></o:p>
 poročanja<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-top:none;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 SP1<o:p></o:p>
 </td>
 <td width=378 style="width:10.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Transakcije in dogodki<o:p></o:p>
 po 31.12. 2006<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-top:none;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 SP2<o:p></o:p>
 </td>
 <td width=378 style="width:10.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Obračunska obdobja in
 poročanja,<o:p></o:p>
 ki se končajo po
 31.12. 2006<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-top:none;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 SP3<o:p></o:p>
 </td>
 <td width=378 style="width:10.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Obračunska obdobja,<o:p></o:p>
 ki se končajo do
 31.12. 2006 <o:p></o:p>
 z datumom poročanja v 2007<o:p></o:p>
 </td>
 <td width=95 style="width:70.9pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 ali SIT,<o:p></o:p>
 ali €<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMERI:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 width=552 style="width:413.7pt;
 border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=76 valign=top style="width:2.0cm;border:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Dajatev<o:p></o:p>
 /področje<o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Obrazec<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Vsebina<o:p></o:p>
 poročanja<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Pravilo<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Podatki<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Znesek davčne obveznosti<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Plačilo<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=76 valign=top style="width:2.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 ZDDPO-1<o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 obr. DDPO<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 2006<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP3/1<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border:none;border-right:solid windowtext .5pt;
 mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 obr. SDDPO<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 2006<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP3/1<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 del 2006, del 2007 <a style="mso-footnote-id:
 ftn44" href="#_ftn44" name="_ftnref44" title=""><![if !supportFootnotes]>[44]<![endif]></a><o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP2<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-top:none;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 ODO-1<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 dohodki izplačani v 2007<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP1<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 width=552 style="width:413.7pt;
 border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr style="height:22.7pt">
 <td width=76 valign=top style="width:2.0cm;border:solid windowtext .5pt;
 border-bottom:none;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Dajatev<o:p></o:p>
 /področje<o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:none;border-right:solid windowtext .5pt;
 mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Obrazec<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Vsebina<o:p></o:p>
 poročanja<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Pravilo<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Podatki<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Znesek davčne obveznosti<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Plačilo<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-bottom:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 ZDoh-1<o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:none;border-right:solid windowtext .5pt;
 mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 DOHDEJ<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 2006<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP3/1<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Kontrolni podatki 2006<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 dohodki izplačani v 2006<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP3/1<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 -<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 -<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Napoved – cedularna<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 dohodki doseženi v 2006, napoved vložena v
 2007<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP3/1<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 € (odločba)<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Napoved – letna – viri<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 dohodki doseženi v 2006<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP3/1<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 € (odločba)<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Napoved – letna<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 dohodki doseženi v 2006<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP3/1<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 € (odločba)<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-top:none;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=79 style="width:59.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 REK<o:p></o:p>
 </td>
 <td width=92 style="width:68.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 dohodki obračunani v 2006, izplačani v 2007<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP3/2<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 € !<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 style="border-collapse:collapse;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=98 style="width:73.7pt;border:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Dajatev<o:p></o:p>
 /področje<o:p></o:p>
 </td>
 <td width=132 style="width:99.25pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Obrazec<o:p></o:p>
 </td>
 <td width=98 style="width:73.7pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Vsebina<o:p></o:p>
 poročanja<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Podatki<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Znesek davčne obveznosti<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Plačilo<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=98 style="width:73.7pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 ZDoh-1 -<o:p></o:p>
 »specialni«<o:p></o:p>
 primeri<o:p></o:p>
 </td>
 <td width=132 style="width:99.25pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 davek v 2006 je odveden –<o:p></o:p>
 REK v 2006 ni oddan – oddan v 2007 <o:p></o:p>
 </td>
 <td width=98 style="width:73.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 dohodek izplačan v  2006<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 SIT (?)<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 -<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 -<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=98 style="width:73.7pt;border:solid windowtext .5pt;border-top:
 none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 style="width:99.25pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 davek odveden in REK oddan v 2006 – oboje
 napačno – popravek REK vložen v 2007 <o:p></o:p>
 </td>
 <td width=98 style="width:73.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 dohodek izplačan v  2006<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 SIT (?)<o:p></o:p>
 </td>
 <td width=78 style="width:58.65pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 €<o:p></o:p>
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 €<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 width=562 style="width:421.6pt;
 margin-left:-7.9pt;border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr style="height:22.7pt">
 <td width=88 valign=top style="width:66.05pt;border:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Dajatev<o:p></o:p>
 /področje<o:p></o:p>
 </td>
 <td width=78 style="width:58.55pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Obrazec<o:p></o:p>
 </td>
 <td width=90 style="width:67.5pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Vsebina<o:p></o:p>
 poročanja<o:p></o:p>
 </td>
 <td width=74 style="width:55.7pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Pravilo<o:p></o:p>
 </td>
 <td width=74 style="width:55.7pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Podatki<o:p></o:p>
 </td>
 <td width=84 style="width:62.8pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Znesek davčne obveznosti<o:p></o:p>
 </td>
 <td width=74 style="width:55.3pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Plačilo<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=88 style="width:66.05pt;border-top:none;border-left:solid windowtext .5pt;
 border-bottom:none;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 ZDIP<o:p></o:p>
 </td>
 <td width=78 style="width:58.55pt;border:none;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 obr. DIP<o:p></o:p>
 </td>
 <td width=90 style="width:67.5pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 dohodki izplačani v 2006 <o:p></o:p>
 </td>
 <td width=74 style="width:55.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP-DIP<o:p></o:p>
 </td>
 <td width=74 style="width:55.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=84 style="width:62.8pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=74 style="width:55.3pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 -
 če v 2006: SIT<o:p></o:p>
 -
 če v 2007: €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=88 style="width:66.05pt;border:solid windowtext .5pt;border-top:
 none;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=78 style="width:58.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=90 style="width:67.5pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 dohodki izplačani v 2007<o:p></o:p>
 </td>
 <td width=74 style="width:55.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP2<o:p></o:p>
 </td>
 <td width=74 style="width:55.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=84 style="width:62.8pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=74 style="width:55.3pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=88 style="width:66.05pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Prispevki<o:p></o:p>
 zasebnika<o:p></o:p>
 </td>
 <td width=78 style="width:58.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 obr. PSV<o:p></o:p>
 </td>
 <td width=90 style="width:67.5pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 dec/2006<o:p></o:p>
 </td>
 <td width=74 style="width:55.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 SP3/2<o:p></o:p>
 </td>
 <td width=74 style="width:55.7pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 € !<o:p></o:p>
 </td>
 <td width=84 style="width:62.8pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=74 style="width:55.3pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Popravki, izkazani v KPO-O
za 2. kvartal 2007, ki bodo lahko obsegal tako popravke za transakcije izpred
01.01.2007 (ki so bile v izvirnih KP-O izkazane v SIT), kot za transakcije 1.
kvartala 2007 (ki so bile v izvirnem KP-O izkazane v €). Trenutno veljavni
obrazec KP-O obsega samo eno rubriko za popravke. Ali bo treba za popravke za
obdobje izpred 01.01.2007 prilagati ločene priloge, ali pa bo na novo predpisan
obrazec z dvema rubrikama za popravke (eno za SIT in eno za €), v tem trenutku
še ni znano.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Spremembe DDV zaradi npr.
bremepisov, dobropisov, ki se nanašajo na 2006 in ki bodo izdani v 2007, se v
DDV evidencah evidentirajo (evidentirajo ni enako izdajajo) v €. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Popravek vstopnega DDV po
42. členu ZDDV  – tečaj BS na zadnji dan
obdobja, v katerem je bil uveljavljen vstopni DDV ali tečaj zamenjave?<a
style="mso-footnote-id:ftn45" href="#_ftn45" name="_ftnref45" title=""><![if !supportFootnotes]>[45]<![endif]></a><o:p></o:p>

<o:p></o:p>

Avansni računi:<o:p></o:p>

<![if !supportLists]>-          
<![endif]>predplačilo prejeto v 2006: DDV v SIT<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 width=585 style="width:439.1pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr style="height:22.7pt">
 <td width=89 valign=top style="width:66.8pt;border:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Dajatev<o:p></o:p>
 /področje<o:p></o:p>
 </td>
 <td width=73 style="width:55.1pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Obrazec<o:p></o:p>
 </td>
 <td width=119 style="width:89.3pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Vsebina<o:p></o:p>
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=74 style="width:55.55pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Pravilo<o:p></o:p>
 </td>
 <td width=75 style="width:56.15pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Podatki<o:p></o:p>
 </td>
 <td width=81 style="width:61.05pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Znesek davčne obveznosti<o:p></o:p>
 </td>
 <td width=74 style="width:55.15pt;border:solid windowtext .5pt;border-left:
 none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 Plačilo<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=89 style="width:66.8pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 ZDPN-1<o:p></o:p>
 </td>
 <td width=73 style="width:55.1pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 napoved<o:p></o:p>
 </td>
 <td width=119 style="width:89.3pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 obveznost nastala v 2006<a
 style="mso-footnote-id:ftn46" href="#_ftn46" name="_ftnref46" title=""><![if !supportFootnotes]>[46]<![endif]></a>,
 napoved vložena v 2007<o:p></o:p>
 </td>
 <td width=74 style="width:55.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 SP3/1<o:p></o:p>
 </td>
 <td width=75 style="width:56.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=81 style="width:61.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 € (odločba)<o:p></o:p>
 </td>
 <td width=74 style="width:55.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=89 style="width:66.8pt;border:solid windowtext .5pt;border-top:
 none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 DIN<o:p></o:p>
 </td>
 <td width=73 style="width:55.1pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 odločba – G<o:p></o:p>
 </td>
 <td width=119 style="width:89.3pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 obdobje pred <o:p></o:p>
 </td>
 <td width=74 style="width:55.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 SP3/1
 </td>
 <td width=75 style="width:56.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 SIT<o:p></o:p>
 </td>
 <td width=81 style="width:61.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=74 style="width:55.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=89 valign=top style="width:66.8pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=73 style="width:55.1pt;border-top:none;border-left:none;border-bottom:
 solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt:
 solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:22.7pt">
 odločba - MOM<o:p></o:p>
 </td>
 <td width=119 style="width:89.3pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 01.01. 2007<o:p></o:p>
 </td>
 <td width=74 style="width:55.55pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 SP3/1
 </td>
 <td width=75 style="width:56.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 SIT (?) <a
 style="mso-footnote-id:ftn47" href="#_ftn47" name="_ftnref47" title=""><![if !supportFootnotes]>[47]<![endif]></a><o:p></o:p>
 </td>
 <td width=81 style="width:61.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 <td width=74 style="width:55.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 €<o:p></o:p>
 </td>
 </tr>
</table>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

ZUE vsebuje tudi posebno
določbo glede uporabe € pri ugotavljanju dobička iz kapitala, in sicer:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Vprašanje: <o:p></o:p>

Ali je v primeru
nepremičnine z vrednostjo kapitala ob pridobitvi mišljena nabavna vrednost
kapitala ali dejansko vrednost kapitala ob pridobitvi (v takem primeru bi se
tudi stroški preračunali s tečajem, kot je veljal ob pridobitvi nepremičnine in
ne tečajem, kot je veljal v času nastanka stroška).<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="text-align:center;mso-layout-grid-align:
none;text-autospace:none;border:none;mso-border-alt:solid windowtext .5pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 1.0pt 4.0pt">(vrednost kapitala ob pridobitvi)<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<h2>E.3      IZBRANI RAČUNOVODSKI
IN DAVČNI €-PROBLEMI<o:p></o:p></h2>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>PROMETI MAJHNIH VREDNOSTI<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Fotokopija
stane pri družbi FOTOKOPIREC d.o.o. 10 SIT (vrednost z DDV). Ob nespremenjenih
cenah bi po 01.01.2007 cena fotokopije znašala 0,04 €. <o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

»DDV struktura« prometa za
eno fotokopijo v € je naslednja:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=1 cellspacing=0 cellpadding=0 style="margin-left:5.4pt;
 border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-right:none;padding:0cm 5.4pt 0cm 5.4pt">
 Varianta 1<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border-top:solid windowtext .5pt;
 border-left:none;border-bottom:solid windowtext .5pt;border-right:none;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border:solid windowtext .5pt;
 border-left:none;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 1<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Cena z DDV<o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,040<o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 -><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,04<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 2 = 1 x 20/120<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 DDV<o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,006<o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 -><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,00<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 3 = 1 - 2<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Cena brez DDV<o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,04<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 => DDV »meja«<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 = 0,05 €<o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border:none;border-bottom:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 solid windowtext .5pt;border-bottom:solid windowtext .5pt;border-right:none;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 Varianta 2<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border:none;border-bottom:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 1<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Cena z DDV<o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,040<o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 -><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,04<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 2 = 1 x 20/120<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 DDV<o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,006<o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 -><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,01<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:solid windowtext .5pt;
 border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 3 = 1 - 2<o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border-top:none;border-left:
 none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Cena brez DDV<o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border-top:none;border-left:none;
 border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
 mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 0,03<o:p></o:p>
 </td>
 </tr>
 <tr>
 <td width=132 valign=top style="width:99.25pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 => DDV »meja« <o:p></o:p>
 </td>
 <td width=132 valign=top style="width:99.25pt;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 = 0,03 €<o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=38 valign=top style="width:1.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 <td width=76 valign=top style="width:2.0cm;border:none;mso-border-top-alt:
 solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt">
 <![if !supportEmptyParas]> <![endif]><o:p></o:p>
 </td>
 </tr>
</table>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

FOTOKOPIREC d.o.o. ima glede
obračuna DDV naslednje možnosti:<o:p></o:p>

<![if !supportLists]>-          
<![endif]>obračuna DDV po varianti
1 in se s tem izpostavi davčnemu tveganju,<o:p></o:p>

<![if !supportLists]>-          
<![endif]>obračuna DDV po varianti
1, na koncu dneva pa za ta promet sestavi poseben zbirnik in obračuna DDV v
breme svojih stroškov,<o:p></o:p>

<![if !supportLists]>-          
<![endif]>obračuna DDV po varianti
2 in si s tem zniža prodajno realizacijo,<o:p></o:p>

<![if !supportLists]>-          
<![endif]>dvigne cene (ali samo
ceno za primer kopiranja ene kopije),<o:p></o:p>

<![if !supportLists]>-          
<![endif]>ne kopira manj kot dve
kopiji,<o:p></o:p>

<![if !supportLists]>-          
<![endif]>čaka na P-ZDDV in/ali
pojasnilo DURS.<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportLists]>·        
<![endif]>ZAOKROŽEVANJE - DRUGO<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

(2) Kadar se blago in storitve prodajajo v velikih
količinah (na primer električna energija, telefonski impulz, osnovne komunalne
storitve, naftni derivati, zemeljski plin in utekočinjeni naftni plin), se pri
preračunavanju cen iz tolarjev v eure cene zaokrožijo in izkazujejo na ne manj
kot štiri decimalna mesta.<o:p></o:p>

(3) Zneski vmesnih operacij se morajo zaokrožiti na
najmanj toliko decimalnih mest, kolikor jih ima cena, iz katere je vmesna
operacija pridobljena. Pri tem se za vmesne operacije štejejo operacije, pri
katerih takojšnji cilj operacije ni plačilo ali knjiženje kot končni obračun
ustreznega denarnega zneska.<o:p></o:p>

(4) Denarni zneski, izračunani na podlagi cen iz drugega
odstavka tega člena, ki jih je treba plačati ali vknjižiti, se zaokrožijo na
najbližji cent.<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Cena
enote storitve 1 družbe KOMUNIKACIJA d.d. znaša 10 SIT, enote storitve 2 pa 20
SIT. KOMUNIKACIJA d.d. opravi v januarju 2007 občanu Branku Šparovenu storitve
v obsegu 30 enot storitve 1 in 15 enot storitve 2. <o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

(Ob)Račun:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Banka
Slovenije bo z uvedbo € še vedno objavljala tečajne liste. Zdajšnje srednje
tečaje bo objavljala kot referenčne tečaje. Ti tečaji bodo povzeti iz tečajnice
Evropske centralne banke (ECB) in bodo objavljeni skoraj ob isti uri, kakor
tečajna lista ECB (okoli 14.30). Tečajnica ne bo imela več določene ure
začetka veljave, torej bo uporabna od veljave naprej. Vsak uporabnik se bo
odločil, kdaj (takoj po objavi ali pozneje) bo začel novo tečajno listo
uporabljati, pri tem pa bo moral upoštevati določila iz računovodskih
standardov, morebitna druga pravila ali tehnične zmožnosti, ki lahko vplivajo
na to odločitev.<a style="mso-footnote-id:ftn48" href="#_ftn48"
name="_ftnref48" title=""><![if !supportFootnotes]>[48]<![endif]></a><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

PRIMER<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Dolarček
d.o.o. proda 10.01.2007 blago podjetju Import Inc. iz ZDA in na isti dan
izstavi tudi račun št. 1/T/2007. Zneski na računu so izkazani v USD. Blago je
izvoženo v ZDA. Vrednost blaga znaša 50.000 USD. Dolarček d.o.o. podjetju
preračuna znesek računa v € na podlagi tečaja ECB za USD, kot je le-ta
objavljen v tečajnici ECB. Podatek iz tečajnice je naslednji: USD __ 1,3210.<a
style="mso-footnote-id:ftn49" href="#_ftn49" name="_ftnref49" title=""><![if !supportFootnotes]>[49]<![endif]></a> Za evidentiranje v poslovne knjige mora Dolarček
d.o.o. znesek računa preračunati v €. Dolarček d.o.o. opravi preračun v € na
naslednji način:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

50.000 x 1,3210 = 66.050<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Preračun je napačen. Tečaji iz tečajnice ECB
niso podani na način:<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

X enot € za eno enoto tuje valute, temveč X enot tuje valute za en €.<o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

Pravilen preračun v €:   50.000 /
(deljeno) 1,3210 = 37.850,11<o:p></o:p>

</div>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

<![if !supportEmptyParas]> <![endif]><o:p></o:p>

</div>

<![endif]>

<a style="mso-footnote-id:
ftn1" href="#_ftnref1" name="_ftn1" title=""><![if !supportFootnotes]>[1]<![endif]></a>
Člen 105. Kodeks računovodskih načel. Slovenski inštitut za revizijo. 1998

</div>

<a style="mso-footnote-id:
ftn2" href="#_ftnref2" name="_ftn2" title=""><![if !supportFootnotes]>[2]<![endif]></a>
Več o pravilih preračunavanja iz SIT v € v nadaljevanju.

</div>

<a style="mso-footnote-id:
ftn3" href="#_ftnref3" name="_ftn3" title=""><![if !supportFootnotes]>[3]<![endif]></a>
Več o tem v nadaljevanju.

</div>

<a style="mso-footnote-id:
ftn4" href="#_ftnref4" name="_ftn4" title=""><![if !supportFootnotes]>[4]<![endif]></a>
Vir:

http://europa.eu.int/eur-lex/pri/en/oj/dat/2002/c_325/c_32520021224en00010184.pdf
[19.09. 2006].<o:p></o:p>

</div>

<a style="mso-footnote-id:
ftn5" href="#_ftnref5" name="_ftn5" title=""><![if !supportFootnotes]>[5]<![endif]></a>
Iz Obligacijskega zakonika /OZ/ (UL RS, št. št. 83/01, 32/04, 28/06 Odl.US:
U-I-300/04-25):

34. člen<o:p></o:p>

(1)
Pogodbena obveznost je lahko v tem, da nekdo nekaj da, stori, opusti ali trpi.<o:p></o:p>

(2)
Biti mora mogoča, dopustna in določena oziroma določljiva.<o:p></o:p>

35. člen

Pogodba
je nična, če je predmet obveznosti nemogoč, nedopusten, nedoločen ali
nedoločljiv.<o:p></o:p>

</div>

<a style="mso-footnote-id:
ftn6" href="#_ftnref6" name="_ftn6" title=""><![if !supportFootnotes]>[6]<![endif]></a>
V času pisanja gradiva ZUE še ni bil sprejet, oziroma se je v Državnem zboru RS
nahajal v drugi obravnavi.

</div>

<a style="mso-footnote-id:ftn7"
href="#_ftnref7" name="_ftn7" title=""><![if !supportFootnotes]>[7]<![endif]></a>
Tipični primeri državnih organov in drugih oseb so DURS, AJPES, ZPIZ, ATVP,
AZZ, SURS.

</div>

<a style="mso-footnote-id:
ftn8" href="#_ftnref8" name="_ftn8" title=""><![if !supportFootnotes]>[8]<![endif]></a>
Pojasnilo je dostopno tudi v spletni podatkovni bazi www.superdavki.com.

</div>

<a style="mso-footnote-id:
ftn9" href="#_ftnref9" name="_ftn9" title=""><![if !supportFootnotes]>[9]<![endif]></a>
Več o tem tudi v nadaljevanju.

</div>

<a style="mso-footnote-id:
ftn10" href="#_ftnref10" name="_ftn10" title=""><![if !supportFootnotes]>[10]<![endif]></a>
Odprto vprašanje: kako bi na tak račun gledal Tržni inšpektorat Republike
Slovenije (TIRS), v kolikor bi bil tak račun izdan končnemu potrošniku?

</div>

<a style="mso-footnote-id:
ftn11" href="#_ftnref11" name="_ftn11" title=""><![if !supportFootnotes]>[11]<![endif]></a>
V praksi se uporablja tudi konto 120.

</div>

<a style="mso-footnote-id:
ftn12" href="#_ftnref12" name="_ftn12" title=""><![if !supportFootnotes]>[12]<![endif]></a>
120.000,00 / 239,640 = 500,751  ->
500,75

</div>

<a style="mso-footnote-id:
ftn13" href="#_ftnref13" name="_ftn13" title=""><![if !supportFootnotes]>[13]<![endif]></a>
V praksi se uporablja tudi konto 220.

</div>

<a style="mso-footnote-id:
ftn14" href="#_ftnref14" name="_ftn14" title=""><![if !supportFootnotes]>[14]<![endif]></a>
Seštevek zneskov, knjiženih na Kto 260, Kto 290 in Kto 760.

</div>

<a style="mso-footnote-id:
ftn15" href="#_ftnref15" name="_ftn15" title=""><![if !supportFootnotes]>[15]<![endif]></a>
Znesek DDV (nanaša se na davčno obdobje jan/2007): (50.000 + (208,65 x
239,640)) x 0,2 =  20.000,178 ->
20.000,18.

</div>

<a style="mso-footnote-id:
ftn16" href="#_ftnref16" name="_ftn16" title=""><![if !supportFootnotes]>[16]<![endif]></a>
208,65 x 239,640 = 50.000,886 -> 50.000,89.

</div>

<a style="mso-footnote-id:
ftn17" href="#_ftnref17" name="_ftn17" title=""><![if !supportFootnotes]>[17]<![endif]></a>
Znesek dobave za dec/2006 v SIT: 208,65 x 239,640 = 50.000,886 -> 50.000,89.

</div>

<a style="mso-footnote-id:
ftn18" href="#_ftnref18" name="_ftn18" title=""><![if !supportFootnotes]>[18]<![endif]></a>
Seštevek zneskov, knjiženih na Kto 290, Kto 760 in Kto 260.

</div>

<a style="mso-footnote-id:
ftn19" href="#_ftnref19" name="_ftn19" title=""><![if !supportFootnotes]>[19]<![endif]></a>
Znesek DDV (nanaša se na davčno obdobje jan/2007): (208,65 + 208,65) x 239,640
x 0,2 =  20.000,354 -> 20.000,35.

</div>

<a style="mso-footnote-id:
ftn20" href="#_ftnref20" name="_ftn20" title=""><![if !supportFootnotes]>[20]<![endif]></a>
208,65 x 239,640 = 50.000,886 -> 50.000,89.

</div>

<a style="mso-footnote-id:
ftn21" href="#_ftnref21" name="_ftn21" title=""><![if !supportFootnotes]>[21]<![endif]></a>
208,65 x 239,640 = 50.000,886 -> 50.000,89.

</div>

<a style="mso-footnote-id:
ftn22" href="#_ftnref22" name="_ftn22" title=""><![if !supportFootnotes]>[22]<![endif]></a>
83,46 x 239,640 = 20.000,3544 -> 20.000,35.

</div>

<a style="mso-footnote-id:
ftn23" href="#_ftnref23" name="_ftn23" title=""><![if !supportFootnotes]>[23]<![endif]></a>
208,65 x 239,640 = 50.000,886 -> 50.000,89.

</div>

<a style="mso-footnote-id:
ftn24" href="#_ftnref24" name="_ftn24" title=""><![if !supportFootnotes]>[24]<![endif]></a>
208,65 x 239,640 = 50.000,886 -> 50.000,89.

</div>

<a style="mso-footnote-id:
ftn25" href="#_ftnref25" name="_ftn25" title=""><![if !supportFootnotes]>[25]<![endif]></a>
Seštevek zneskov kontov Kto 160 (prehodni konto), Kto 190 in Kto 402.

</div>

<a style="mso-footnote-id:
ftn26" href="#_ftnref26" name="_ftn26" title=""><![if !supportFootnotes]>[26]<![endif]></a>
Le-tega ne smemo zamenjevati z obračunom stroškov dela. Obračun stroškov dela
poteka na relaciji R4/R2, medtem ko potek obračun plač na relaciji R2/R2.

</div>

<a style="mso-footnote-id:
ftn27" href="#_ftnref27" name="_ftn27" title=""><![if !supportFootnotes]>[27]<![endif]></a>
Več o tem v poglavju D. tega gradiva.

</div>

<a style="mso-footnote-id:
ftn28" href="#_ftnref28" name="_ftn28" title=""><![if !supportFootnotes]>[28]<![endif]></a>
Ali bo razlika pri preračunavanju
»rešena« z eno »zaokroževalno-uskladitveno« knjižbo ali večimi, je odvisno od
pristopa k ugotavljanju razlik iz preračunavanja; več o tem v nadaljevanju.

</div>

<a style="mso-footnote-id:
ftn29" href="#_ftnref29" name="_ftn29" title=""><![if !supportFootnotes]>[29]<![endif]></a>
Konti razreda 5 iz vidika knjigovodske teorije niso ustrezni, saj le-ti na
bilančnopresečni dan naj ne bi izkazovali salda.

</div>

<a style="mso-footnote-id:ftn30"
href="#_ftnref30" name="_ftn30" title=""><![if !supportFootnotes]>[30]<![endif]></a>
Glede hrambe izdelave in hrambe podatkov (evidenc) za organizacije, katerih
poslovni letno ni enako koledarskemu, glej tudi vsebino gradiva v povezavi s
točko 12 Pojasnila 1 k Uvodu k SRS (2006)).<o:p></o:p>

</div>

<a style="mso-footnote-id:
ftn31" href="#_ftnref31" name="_ftn31" title=""><![if !supportFootnotes]>[31]<![endif]></a>
Določba ne velja za avtomate (glej drugi odstavek 20. člena ZUE).

</div>

<a style="mso-footnote-id:
ftn32" href="#_ftnref32" name="_ftn32" title=""><![if !supportFootnotes]>[32]<![endif]></a>
Navodilo je izdalo Združenje bank
Slovenije. Navodilo je dostopno na <o:p></o:p>

http://www.zbs-giz.si/slo/Evro/uvod.htm.<o:p></o:p>

</div>

<a style="mso-footnote-id:ftn33" href="#_ftnref33"
name="_ftn33" title=""><![if !supportFootnotes]>[33]<![endif]></a> Obrazec
posebne položnice lahko tiskajo samo tiskarne, ki pri Bankartu pridobijo izjavo
o ustreznosti tiska obrazca v skladu z zahtevami standarda plačilnega instrumenta
Posebna položnica (PP 02).

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<a style="mso-footnote-id:
ftn34" href="#_ftnref34" name="_ftn34" title=""><![if !supportFootnotes]>[34]<![endif]></a>
Podobno velja tudi za dnevni iztržek.
Dnevni iztržki 29. - 31.12.2006 bodo knjiženi
v banki v € z datumom valute 01.01.2007 (na dan 31.12.2006 bo na kontu 109 oz.
1109 stanje!).

</div>

<a style="mso-footnote-id:
ftn35" href="#_ftnref35" name="_ftn35" title=""><![if !supportFootnotes]>[35]<![endif]></a>
V letu 2007 je po otvoritvi treba opraviti preknjižbo 100/101 (100/162).
Nejasno je, ali se je možno prenosu 100/101 oz. 100/162 »izogniti« in že kar v
otvoritveni bilanci saldo izkazati v okviru konto 100.

</div>

<a style="mso-footnote-id:
ftn36" href="#_ftnref36" name="_ftn36" title=""><![if !supportFootnotes]>[36]<![endif]></a>
Glej prvo alineo drugega odstavka 16. člena Sklepa o zamenjavi gotovine.

</div>

</div>

<a style="mso-footnote-id:
ftn38" href="#_ftnref38" name="_ftn38" title=""><![if !supportFootnotes]>[38]<![endif]></a>
Na podlagi osmega odstavka 695. člena ZGD-1, za delniške družbe, ki bodo v letu
2006 na skupščinah za poslovno leto 2005 odločanju o uporabi bilančnega dobička
in razrešnici pridružile tudi odločanje o prilagoditvi zneskov iz 171. in
drugega odstavka 172. člena tega zakona na euro in o njihovi uskladitvi s tem
zakonom, ne velja določba šestega stavka
tretjega odstavka 294. člena tega zakona. Temu se smiselno prilagodi tudi
uporaba določb 58. člena tega zakona o javni objavi.

</div>

<a style="mso-footnote-id:
ftn39" href="#_ftnref39" name="_ftn39" title=""><![if !supportFootnotes]>[39]<![endif]></a>
Tudi 917, 918, 919.

</div>

<a style="mso-footnote-id:
ftn40" href="#_ftnref40" name="_ftn40" title=""><![if !supportFootnotes]>[40]<![endif]></a>
Glede postavk kapitala, ki se lahko preoblikujejo v osnovni kapital je treba
upoštevati določbe 359. člena ZGD-1 (oz. nasploh določbe ZGD-1 o povečanju
osnovnega kapitala iz sredstev družbe) ob upoštevanju 5. odstavka 695. člena
ZGD-1.

</div>

<a style="mso-footnote-id:
ftn41" href="#_ftnref41" name="_ftn41" title=""><![if !supportFootnotes]>[41]<![endif]></a>
Pojasnilo je dostopno tudi v spletni podatkovni bazi www.superdavki.com.

</div>

<a style="mso-footnote-id:
ftn42" href="#_ftnref42" name="_ftn42" title=""><![if !supportFootnotes]>[42]<![endif]></a>
Tudi 917, 918, 919.

</div>

<a style="mso-footnote-id:
ftn43" href="#_ftnref43" name="_ftn43" title=""><![if !supportFootnotes]>[43]<![endif]></a>
Pojasnilo MF-DURS-Glavni davčni urad – šifra: 4290-107/2006-0106-00 z dne 31.5.2006
– pojasnilo je dostopno tudi v spletni podatkovni bazi www.superdavki.com.

</div>

<a style="mso-footnote-id:
ftn44" href="#_ftnref44" name="_ftn44" title=""><![if !supportFootnotes]>[44]<![endif]></a>
Davčno leto ni enako koledarskemu.

</div>

<a style="mso-footnote-id:
ftn45" href="#_ftnref45" name="_ftn45" title=""><![if !supportFootnotes]>[45]<![endif]></a>
Srednji tečaj BS za € na dan 31.10.2002 je znašal 229,0068. Uporaba tečaja
zamenjave bi za davčne zavezance bila ugodnejša.

</div>

<a
style="mso-footnote-id:ftn46" href="#_ftnref46" name="_ftn46" title=""><![if !supportFootnotes]>[46]<![endif]></a> V skladu s prvim odstavkom 9. člena ZDPN-1 nastane davčna
obveznost takrat, ko je sklenjena pogodba, na podlagi katere se prenese
nepremičnina.<o:p></o:p>

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<a style="mso-footnote-id:
ftn47" href="#_ftnref47" name="_ftn47" title=""><![if !supportFootnotes]>[47]<![endif]></a>
Obresti po MOM se obračunajo v celoti od glavnice v SIT, končni znesek obresti
pa preračuna v €?

</div>

<a style="mso-footnote-id:
ftn48" href="#_ftnref48" name="_ftn48" title=""><![if !supportFootnotes]>[48]<![endif]></a>
Povzeto po: Uvajanje evra v Sloveniji – Tečajnica Banka Slovenije:

http://www.bsi.si/html/projekti/evro/tecajnica.html
[27.03 2006]<o:p></o:p>

</div>

<a style="mso-footnote-id:
ftn49" href="#_ftnref49" name="_ftn49" title=""><![if !supportFootnotes]>[49]<![endif]></a>
Podatek o tečaju je izmišljen.

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