· ww.3rrs.e. e-mall: [email protected] .. tekynr psqyhu . 145-4955-48 . 355n 00784i -95 . ......

8
L4 ,\c) _rt . \\ ,\a ,, ,. Ei .,-. :_ - ,iji...,!J CA8€5 PAqYHOEOTA il PES[i5OPA CP6ruE Scrbian Association of Accountants and Auditors NP14BPEAHI4 CABETHUK A.O.O, CKynul.rlra q-raHoBa l{p Paro.rtap -hlPonuh, 'upe(rop FyneBap iiparba AnexcaulPa 6P. 86 6EO|PAI CTAII:IA\'I43 llIILl I0IH ROMITHIITJ/NIh\3Ir||HJA IIPO nCA- HMA'iI 'IAIEMI:? httpo uhy, )ta'unyrotuie, l@Ku' noirrcnfiha u "nn6"tout' tt"'lacottttc "llPusped ttc senthtt'i" IIt: MoIy $uTH tuITL:PIIATIIR"I CT/t(I/IAP/Iu3ALIEII: OH IIA I T CAJ CKOT E 3R T: II I T/T RAI I'A 7,upostt,o', Casq paayuoao$o u peeuzopa Cpfuie uie npedrazaa IkI4ltm" 3flKo4o n pt r)'noiod"u t)','ru IIo,rpn,o,o*o'o o p"uttttiu, A Dullo 6H 'aol'ltqIrc IA JIICT l: tl )'ilecrtto da ce huPosutt uton'lu CaeB)'PP Cpfuie u olzoaopu Janrno 't 6P' i0/2012 ,o"onu"o "[lpuopelau coeennux", auurur utataan' uleptte p):zr)' 41o6tlrre cnandaPd" , 'ipo'p""uo'*"" pa\''tosot'e' o" J'6p' 2I'22/2012 ucmoz laconuca )t fiautq$oj octrtP'tuhe\ocntu ac'flIe'n't da a4any'7utue u 'laice o Caaety I;P Cpiuje n tbezoso'rt cmany'c)1 o tttaHcnt6!' o cepntulrutiontktta u tfltAla netuootllltttotrPobecuott&lHtlvpo'lr-ItosoliLlut lA hupo"u\', Ko no no,oao nod'vehe 3axot o patynoaolcntq' Kao {]'xoanqje jaje ? R Moain ooriaop - hupo,uh u o aj xoju "rpeupo" laxon o paqy,oaolcn*t Ha ocrtue!' ii.',1f1,?' ar!$.zenm potltL't donuco cluT He cddpJtcuHe l,rt)'rre L\ Kpeamoptlrtl tttkoua a A focno,lulre -h poBlrh].'' rrlta ce ro 'letrtaBa ca ro6o\t? Aa jlu re6l CaBe3 PP Cp6liie Z ,"-'ro :It1-1je? 3auro rrl crlera CaBe3 PP cp6'je kao nposecnollanHa acou'jaurla' ;.; ;i .'-- ir-h.-,.,-'up a'""gp2r-rHje pa'ryrorofa- 3auro rH c\lemj)/ BeroBe ycne[IHe l':""#f" ;:;i,JH;;:[";;'*;J; iu,u'o"', "i,.,01v npo4ecrouanu' raae ibuxauuie' "epair6r*uar tt npo(peolollalne pa'r1'xooole 3auro rll crte'ra \leb]'rapo'lla hiHf"*il'T,f "i1'#":1"',Tie-TJ;T'ff .'l'x"b#rff T""fi:"d;ffi r": Yfff"lllof$irl'nouott"? nrrponuhl'. tltcli Hlt rtepo'lagaH' rn xlanr{ltrxoeau Hx la xBail}ru a . TeH. @Kperap 3239-444 . Cgxpsraprtat 3344447, 3345-001 . Eay€qqja 33,14-404 . qnaNcrBo 33a3-21 5 . . ypeaHruEo 3241-948 . CaserHlqr 3233-076, 3344-54. nperirara h npoAaja 3233'088, 3238-611 . . Paeyro8oacEo 3344405 . Tene.Daxc 3231-220, 3345'527 . ww.3rrs.E. E-mall: [email protected] . . TeKynr psqyHu . 145-4955-48 . 355n 00784i -95 . 170-30005006000.83 . 240-540212101250-35 . . Eeorpae, tberou€Ba'19.n.O.403. nn5 100299567. Mar6p.07000464.tlrdpaaenar 91120

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L4

,\c)_rt . \\ ,\a ,, ,.Ei .,-. :_ - ,iji...,!J

CA8€5 PAqYHOEOTA il PES[i5OPA CP6ruEScrbian Association of Accountants and Auditors

NP14BPEAHI4 CABETHUK A.O.O,CKynul.rlra q-raHoBa

l{p Paro.rtap -hlPonuh,

'upe(ropFyneBap iiparba AnexcaulPa 6P. 86

6EO|PAI

CTAII:IA\'I43 llIILl I0IH ROMITHIITJ/NIh\3Ir||HJA IIPO nCA- HMA'iI 'IAIEMI:?

httpo uhy, )ta'unyrotuie, l@Ku' noirrcnfiha u "nn6"tout' tt"'lacottttc

"llPusped ttc senthtt'i" IIt: MoIy $uTH tuITL:PIIATIIR"I CT/t(I/IAP/Iu3ALIEII:OH IIA I T CAJ CKOT E 3R T: II I T/T RAI I'A

7,upostt,o', Casq paayuoao$o u peeuzopa Cpfuie uie npedrazaa IkI4ltm" 3flKo4o

n pt r)'noiod"u t)','ru IIo,rpn,o,o*o'o o p"uttttiu, A Dullo 6H 'aol'ltqIrc IA JIICT l:

tl )'ilecrtto da ce huPosutt uton'lu CaeB)'PP Cpfuie u olzoaopu Janrno 't 6P'

i0/2012 ,o"onu"o "[lpuopelau coeennux", auurur utataan' uleptte p):zr)'

41o6tlrre cnandaPd" , 'ipo'p""uo'*"" pa\''tosot'e' o" J'6p' 2I'22/2012 ucmoz

laconuca )t fiautq$oj octrtP'tuhe\ocntu ac'flIe'n't da a4any'7utue u 'laice o

Caaety I;P Cpiuje n tbezoso'rt cmany'c)1 o tttaHcnt6!' o cepntulrutiontktta u

tfltAla netuootllltttotrPobecuott&lHtlvpo'lr-ItosoliLlutlA hupo"u\', Ko no no,oao nod'vehe 3axot o patynoaolcntq' Kao {]'xoanqje jaje ?

R Moain ooriaop - hupo,uh u o aj xoju "rpeupo" laxon o paqy,oaolcn*t Ha ocrtue!'

ii.',1f1,?' ar!$.zenm potltL't donuco cluT He cddpJtcuHe l,rt)'rre L\ Kpeamoptlrtl tttkoua

aA focno,lulre

-h poBlrh].'' rrlta ce ro 'letrtaBa ca ro6o\t? Aa jlu re6l CaBe3 PP Cp6liie

Z ,"-'ro :It1-1je? 3auro rrl crlera CaBe3 PP cp6'je kao nposecnollanHa acou'jaurla';.; ;i .'-- ir-h.-,.,-'up a'""gp2r-rHje pa'ryrorofa- 3auro rH c\lemj)/ BeroBe ycne[IHe

l':""#f" ;:;i,JH;;:[";;'*;J; iu,u'o"', "i,.,01v

npo4ecrouanu' raae ibuxauuie'

"epair6r*uar tt npo(peolollalne pa'r1'xooole 3auro rll crte'ra \leb]'rapo'lla

hiHf"*il'T,f "i1'#":1"',Tie-TJ;T'ff .'l'x"b#rff T""fi:"d;ffi r":

Yfff"lllof$irl'nouott"? nrrponuhl'. tltcli Hlt rtepo'lagaH' rn xlanr{ltrxoeau Hx la xBail}ru a

. TeH. @Kperap 3239-444 . Cgxpsraprtat 3344447, 3345-001 . Eay€qqja 33,14-404 . qnaNcrBo 33a3-21 5 .. ypeaHruEo 3241-948 . CaserHlqr 3233-076, 3344-54. nperirara h npoAaja 3233'088, 3238-611 .

. Paeyro8oacEo 3344405 . Tene.Daxc 3231-220, 3345'527 . ww.3rrs.E. E-mall: [email protected] .

. TeKynr psqyHu . 145-4955-48 . 355n 00784i -95 . 170-30005006000.83 . 240-540212101250-35 .

. Eeorpae, tberou€Ba'19.n.O.403. nn5 100299567. Mar6p.07000464.tlrdpaaenar 91120

(aMonrr aa rBEpheu pyf-ry cBe uTo ce 3a,-raxe 3a )'pebeHo pa{vHoBoacTBo u{unaacr-rjcxo r3aeuraBaBe (uaconuc "Ilpuapeduu caeemnux.. 6p. 2012012).hupoBuhy. naro ct 6uo y u3BopHoM ca3lar6y,ua Caoe pp Cp6lje Ht-rje npel-raraqropenoMeriyrfix Ha[pra:aroua- ru y 6p. 2l -22]2012 ,raconfica ',llpuepeduucaeemuun". yMecro u3Br.rr6er6a CaBe3y PP Cp6aje. y coon crrr,ry u3Hocrrru BoBe\raFur[ynatltJe. HoBa no,llNrerarLa H ,laxt o ca8e3y u BeroBoM cTarycy, o EeroBoltqxaHcTBy. o BarrlHocTu cepTrr(bxKaTa. To. utro ru finporahy paauu. l{cnol cBaKorjejr,yr:Ic(or AocTojaHcTBa u necnojaeo je ca l]paBr,r\r pa3ylroM. HeKa Tr.t To cry){h HaqacT,

focno,lau Tinpoauh. t<ao no3larrt H,qy,roroJtrtrlu naM(b.,teronlcau. paHxje \H3rtar6uva CaBesa PP Cp6uje- a nocjletrclx 15 roltna y qaconscy -flpuepedmrcaaemluti' 3atcTa je ycaBprlno Te\HIKy lltarrl{ny,tautja. 3aveHa Te3a r., H3HoueBaHoroprlrrx,laxr ujTo ce Brr.IH r{3 naNtq)nera panuje o6jaoneuax. noce6Ho- }noMeHj_'ToM qaconltcy y 6p. 20/2012 no,l sacnoBoM ..HAupr 3At(oH o tAqyHoaO4Cr RyIIoHoBo CF- rroAt!{E hE KAO KyKART.iLUE JAJ ' Ir y 6p. 21-2212012, IloL Ha3uBo ,.noBoLte.\lIl.litl@-:lE1:1 ..KO tt l..UttlO blBphE pll::^ t.ito6,.t.IHE Ct)tut..tpIE A pO.bEC O .l.:tHt.P..1rA HoBobf-.;'. Ilalr(pnerri rj3 qaconnca .JTpuapcdrru caeentrux-' callrr no ce6ll.]ai]oaroBop. Ko H 3auTo To pa.4t o qet{\' roBop, H oBo nfic}to B,lacHfiuxMa"llprrpelxor caoeruuxa".

Pearyjyhr ra ca,:pxuuy flpeiMeruor '{naHKa ,,peKqa-ra3a!a". a 3apar npaBnilorH {CT{EUHTTOa lrH(pop\ttlcatba OBHrr fi)TeM Ce O6pahavo BjracHhuHVa .,flp!rBpe.]!ofcaaeTHxxa" ca ctlelehlrrli KoHXpeTHIM nyta*ev.. ..3auon hupocuh taltce u.rnqtolr.tuute o ( atqcay pa\yuosohe u pc, topa ( p6uje u uzephe p1,a..t)' .uelJyHrlpo(h!)npo(pecuohalltn: pe\\\oaoocmaeH)t pe?t:_tan t6\,, tbe e Rpeattlope u npoq)ecuolal epaq)trcsohe?" llouroBaHa rocno.qo, ro lrrro paar TirpoBuh. nanehe rajeehl, urery)'npaBo ..flprBpe;uo\l caBerHLIK)r'. a ilpxaBa ,r noce6Ho o6Be3Hxq'l rlprrMeHe,.Korrep{[jarH3oaaHux nponrca". fion).T 3aKoHa o paqyHoaoAcrBv H peBH3rjx. oqnJeM KBanr.rrery ce uor.to fiporiHTarr y qacolucy -Jlpuopedtu caaemnux-'- Rehuahajy orpolruy ueul'.

He ocrphyhu ce Ha o6jaBrheHe 3ax*yvre O.r6opa:a paqyHoBo,[crBo CaBe3a PPCp6uje u xa nocraB,'EeHa nnrarra..Ko u 3aurro ,t3Bphe pyrjry rro6arnue craHrap,teH npolbecrroHaJrHe paqynoBobe_ ayTop Hac'raBJba ca r3Houe6err fioBHxMaHUnyna[lrja. HeficTr,rHHTux KoHcTarauri.ia t 06!aHa Be3aHHx 3a akTHBHOCTIi

Case:a pavynoeola lt peBr-r3opa Cp6rje. jelnror u np{3Haror npeacraBnrKapaqyHoBo,ucrBeHe npo$ecrje, yrJe,rnor q,raHa MeDyHapo,rue $e,uepauujepaqyfioBoba. nocBeheHe. 6eHoj \{ficHjfi - urffi"'reMeHTautjlt f-qo6arHenpo+ecroHa-rHe paqyHoBo,lcrBeHe peryrarHBe ,v rlnuancujcxo ll3Be[rraBarre ,vCp6rju. a laurrl.rru ,r,rraHoBa- nporlecaoxa-rnrx parryHoBoba. Vcneruxa vrcriaCaee:a pavynooola H peBu3opa Cp6fije je r. Ql,uruuju h3rpa.ll6e MoaepsorchcreMa QHHaHc jcKor r.r3BeuTa8a6a. yrrecro Jtoull.lx nocTojeh[xpaqyHoBo;tc'rBeHlix nporrlca Ha Kojlnra erlHcTrpa npo+HrabrrHocr. a Moxla u

oncTaHax rflpllBpe]tBor caBeTHhKai. y Torr cMhcjrv pa3yMeMo cTpax H uaHxKyayropa ant Je cranrapilH3auHja q)HHaHcrjc(or u3BeuJTaBarra Ee3ayc.msrhxBnpoqec. HeonxoAaH Cp6uju na nyry xa EY.6et o6trpa Ha pvral6e n

"""epouurrenaxu fi tqaHsnv-qaql-rje naMQneronficua.

Hecxsat,'busa je, :,1paaou pa3yMy. Torl(a ocrapuheHocr, norr€HyrorrocrroAuna. DpeMa r,ro6aluoj paqyHoBo.{crBeHoj pea.v.rarrBu rlerrrrM(pearopxMa I-l npolpecuoHanHriv parynosofa,na fi CaBe3y pavynooo!a r.l

peorropa Cp6r-rje rraxoooj velyuapoaxo npl:uaroj nporfectona:rxo.;acoqnjauHj|-t. rsaqe kol r<oje je rocnoluu TiapoBuh 6{0 cBojespeMeHo 3aroc_leHr.r .l'rjl, je 6I,t0 rrraH- ;]oK lfije r:6pacar u3 q_lascraa. V nepao,ly r<aaa je 6ao yparHoM orHocy l(o,a CaBe3a pa.ryroeofa E peBn3opa Cp6rje,IjcrH rocno.itfiH.6uo je ayrop rexcrota roju cy 6ulr.t ycuepenr, y Herar{BHoM KoHreKcry.ynpaeo npeua ,,flpuBpeIHoM caBerHrrr(y,. ca,taurseu t6eroBoM nocnolaBqy (urroce \{oxe norreAarr{ Ha ae6 cajry: rvr.l rr'. srrs. rs) . Llzrte!'a 1a je rrpaxcarocnoiltua ltpooaha rrcra. caMo ce Mer6a __xprBa'. ruerore ocrparuhenocrr.oBora nyTa H fro6anHE pefynaTopfi I,l riHcTpyMeHTr-r cranlap,IatauujeQunaucujcxor H3BeuraBarlA. orHocHo cltc.ae\r <Dutaucuicxor u3BeurABarsa vCp6u.ir!.

MellrrrrM. rocnogHH hnposfih v caov a)'ropc(oM Te(cry Kopr.rcrr repvHHe Koju)rl llrn Hrcy lolotluo jacnu u cvlllrl,tHctol pa3)a LtBt rtlt cBecrJo Bptur 3aMeHyTe3a- o.tHocHo rreTaqHo TyvaqeBe nojeltHnx 3aKoHcK[x oapel6u KaKo 6t HaTAXBAM nofpeurtlHM nOCTABKaMa IaJLe MOraO Ia I(OHCTp)4tliIe, Ceoje rufene.arcrlranocrr Car*a pavytorola rr peBfi3opa Cp6uje noKperaqa craa4apllraqrljeQunaucujcxor r3BertraBa*a y Cp6uju u perxaBa*a craryca npoQecuonaJ,rHrxpa'ryxoaola no yrae4y Ha 3ev,ae Ey-

Ta(o. y npelMerHoM Hanucy. Kao HeKaKav HenpaBrifttocr Blr,1I, y roMe tlrroCaae: pa.r5arooola u peBrr3opa Cp6lje y cnou Ha3tlBy t(opncru repMrl{ ,,caBe3-. ynorrryHocrn je 6ecMrrcneHa flo.ieM{(a ae3aHo 3a .ro kojn he repuua $aryprpau yHa3uBy, ra nD je'ro ..caBe3" HJ|H -,yrpyxerbe" u,rlr ..acoqujauuja" jep y :flxy Harerje:rra reva pa3jr[Ke cvurruncKor 3uaqaja. LUm sBUe fi peq ..caae:.. H peq.,y,lpyxeH,e" Ha eHrnecxoM ie3fir(y ce np€Boae c ucrov peujy .,association-. Tako IaH Ca acneKTa Meb-vHapojlHe KortvHrKauHje. oaa HaBo.aHa HenpaBh-rHoct je ynoT[yHocTu ancypIHa.

y3rpe;f. Benxxr 6poj y,rpyxe*a Koja ) cBort Hasroy rMajy pee ..caBe:.. cyoprarrx3auxje 'rxje .r'IaEcrBo 'rfiHe (pu3rglia .ruua. rao urro je ,.Cane: erotoir.rr-rcraCp6aje". a olureno3Hara je ur*eutua Ia ,,A),ro Moro caBe3 Cp6[je" y cBot,rruaHcTBy oKynJba sr-rue ol 100.000 qnaHoBa $rBHqKrix ,q!{a - BracH'(aayrono6una.

I4Haqe, aauarrrBu Caeer pavyuoaofa ! peBn3opa Cp6uje octooau je xao,,V,4pyxeree rrluroeofa Cp6aje" jou 1955. roatlHe, o,4 crpaxe l0 Oa3xqkux [rua. aIre o.:l crpaHe ,[pyrxraBa - [paBHBx tHua. ruro je ayropy ,4o6po no3Haro. Ll caMliuporrrh je (:aavr-r xao (Dlt3nqko -rlrqe) 6Ho .r,-rau CaBe3a pa{,vHoBoba fi pesh3opaCp6uje (6poj v.rarcre rapreje 6ao 000105. a pe.. 6p. ceprro{Kara 000109).

Ocuu rom, Caeer pavyuonofa n peBu3opa Cp6uje. caaa je r o.qyBe( je (Hu3BopHo) 6I,10 acounjauuja Ea 6a3r yqnar6er6a. a Kojy .rrHe noje,:uuul.r -npooechoHarHe pa.ryrotole. Ha ro ynyhyjv jacHo cBx nperxoAHlr xao H ca,{aur5HHa3uB. a Koju Qyrypupa jour o,1 1991. ro,quue. Koju rnacn ,.CaB* E4lylgllqbl[oeerr:ooa Cp6uje" a He Cager -{p\axrasa paqyuogoha

'l peBr3opa Cp6aje. xaxoMasunynHuie alTop.

Aa'r,e, ancoryrso cy npou3BoJ6eHfi u Herrcrfir{HTH HaBo!n 'litpooaha o aaso,rnojHe3aKonrjrocru cmryTa CaB*a palvuoaola u peBrr3opa Cp6r-rje. Huave no rov.konxperuolr. nura*y jour 1997. ro;rr-lre lr3jacuro ce t,l ycraBnu cy,r Peny6nuKeCpSrje, o.urocxo aoneo je o,unyxy 6p. Y. 6poj 108/9? xojor,r je yroparo ,ra jec(ynlrrrHa Cao*a pa,rynooofa h peBrBopa Cp6aje ua.qlexau opraH 3a loHourerbecraqra Caoe:a r ,ua je Craryr CaBe3a roHer cxorHoM npuMeHoM r y nocryn(ynponxcaxoi{ 3aKosoM o ApyllTBeHrrr opraHuzauujawa u ygpyxeer,rMa rpabaHa. OBao,a'r\ Ka ycraBHor clna PC o6jaa"lena je y ..C-qvx6eHol{ r,tacHt-lKy PC''- 6p.22198.

flperra ro\re. re a(TrjEHocTtj Cao*a pa,rynolola r peBn3opa Cp6rje. y oe:r-r caCTar!_ro\{ CaBe3a. .{a( je t-r ycraBHn cy,{ Perly6nlr(e Cp6{je oqeHlro t<ao 3aKourrre. a

ocnopaBa ux t|aHnrry:rauujaMa. r-.r38ecsH h{poBHh.

J{a-'re. y ne:r ca HeraqurrM TBpr}laMa rocronrHa tupoouha. o HaBorrHoi

He(aKBoj ..flprBarfi3aurija Caee:a PP Cp6uje". noce6to HcrHqe\{o H c-le,lehe. CaBe3pa,f-HoBoba u peru:opa Cpbuje ynucan je l ..Perircrap \',tpyxelra-' xort HarrexHorperrcrpauro|.lor opraHa - AreHunje 3a flprepeane perucrpe. CearoM :ranryje jacxo,{a o6rrK opraHfi3oBarba Koju ce Ha,ra3r y ..Perrcrpy ylpyxer6a" arje lroryhe,la6yae npeaver npnBarr.i3auxje. C lpy-re crpaue ocuHsaroe np{Bpe.rluor rpyrrrrBa. carrHMe \raHH[yjlH[re lspoBrrh. oI crpaHe oBhx o6nxxa opmEu3oaatsa. KoHKperHoCaBe3a paqyHoBoha h peBn3opa Cp6rje. je norn)Ha rerarHa axrxanocr. jep je3aKoHoM o npEBpeiHB\r lpyrxrBurra (H ca,tauBrrr. a It flpefio.tHo Baxehrlr)nponrcaHo ,ra ocuriBaq nptBpe1uoa ttpyurras voxe 6rjrh ceaxo npaBHo H lbt-l3urrKo;ruqe. lla.rbe,3arox o y,lpyNeru.rva Ha nocpe.raH Haqrlt crrlNrylntue ocHrBarsenpliBpe/IHrlx /:tpyrrrraBa oI crpaHe ylpyxer6a. OBo crora lxTo je 3aKoH oyrpyxerlrjnra BeoMa pecrpuKTuBax xa,la je y nxrar6y o6as,.bat e nprBpernelejlarHocTt{ oI cTpaHe y,qp}t(er6a, HaxMe. npe\m o.lpe,l6aua .{aaHa 37. 3aroHa oylpyxerhuMa. H3Nieby ocTanor. )_,tplxerhe nroxe ,ta o6aBjLa H npuBpelHy lenarHocrarr ooa ycnoBoM.{aje Ta ae.rraTHocT: y Be3, ca cTar)'TapHfiM [tr{JEeBr}ra v.4pyxeBainpe,tBrrbeHa craryTo r yapyxeBa: lr .aa je NraBer o6rlra. Kao lxTo Br.r.ilHMo. 3axoH

nponxcyJe cTpoae vc,roBe no,l l(oJllva !.rplxe6e ^roxe o6aB,%aT nprBpeaHe

IeraTr|ocTr. a cae y ur-tj6y cnpeqaBar6a 3jroynoTpe6a. o.ilHocHo oueMoryhaBa6a aa cenor "nrauroM, ytpyxerBa ooaBJbajy aKrHBHocru quja je un,EHa oyHKuxjaocTBapuBalbe npoQBTa ll cTHqatse ,qo6rTH. Taxee axrurnocrr, oIHocHo np{Bpe.(He.r(lrrBHocTrl Koje cy rpajrior (aparfepa h Beher o6rjMa. ruopajy ce o6ao,ta-ru nperonpr{Bpe,&Hl-rx apyrrrTaBa. onHocHo np|EpelHrx cy6jeKaTa r no nponrcfiMa (ojuypebyjy pa,r rux cy6jexara. flo3urHBnu nponlcu oMoryhaBajy yapyxer6y ,qa ocHyjenpsBpe/:lHo ,rlpyrlTBo, Ta(o aa yapyxeBe qujH o6Hil o6aBJbarha npHBpeIHHx.{eraTBocTfi je Beher o6EMa- Te ,{enaTHocTl.t Tp€6a Ia o6aBjra npeKo npriBpeAHorIpyruTBa. Ha Taj Eaqr.rH cy rl paBHonpaBH{ l|rectJuqr{. ca npynrM cy6jexrlva, xo.jr.l

Ha oTBOpeHOM Tp)Knlllry O6aBr,ajy Te Ie-,raTHOCTr.

y ToM cMttcry. npeMa oaperx6[ cmoa l qraua 36. 3aKorra. y.rp]Fxer6e MoxecrurlaTx uMoBl.rHy ojl rlnaHapxBe. Io6poBoJLHrx npr-rom. loHaurja lr noKr'roHa.

Qunaucujcrux cy6Besoja, ocraBrua. r(aMara Ha y,tore. 3axyflHrle. lfiBrraeHAr tHa lpyfll 3aKoHoM .iIo3Bo-:6eHL IiaqfiH.

He 3HaMo Ka(Ba je cya6una y.lpyxerba rpabaHa JyP-a, ocHoBaHor y3 nor{oh"flptBpeAuor caBeruiKa". ra n je JyP ,,aKuuolap" "flpuape4uor caBerur(a" ri aair| ygecTByje y pacnote-lll .4ltBhleH,4e. fla xx cv Banr.{Ee lunnoMe pa,{vHoBobacTeLreHHx riol JyP-a. (aKBa je cy,t6urra T{x paqyHoBoba. xojrva je l,rer rooau. aca;ta c!- 3a6opaB-aeHll. o:]HocHo tra -]u u rbux a]"rop rBBphe p.l,rny. 3aKoH opaq! HoBo.IcTB-,- rr peB{3njir- y npejra3Hfiv opaerl6aMa- nx nprsHaje, a t'3 naMorerace He BE.IH .qa -rn rx npurnaje napoouh ??? ooo je npullxa ;la Hnaouu oBxx,tHnror{A Brlle. l(o IrM je y3eo HoBau. a ca.la Hx H3Bphe pyrny (xax orue o.u 15.000)jep r,ly cr,rerajy npo(becronanne reanurlurauuje t-r3 .inafia 13. Haupra:axoua opaqyuoBojlcrBy. CaBe3 pa.ryHoBoba H peBu3opa Cp6Hje no3nBa s oBe paqyHoBobe ranpxcryne y qraHcrBo CaBe3a r(ako 6u HX, rbHxoBy npoabecroHanHoc'r, 3aurrr{Tno o,a

HaBeIeHOf [aM(bJreTO[ CUa.

IIITa je ro rxro y cBevy ro\,re cnrera aocnoAuFy tapoeuhy u (oju cy MorrjBxrocno,[uua h[poBuha .1a ce yonure. Ha Haltlu Ha roju ro paau, 6antl Case:ovpauynoaofa !-r freBu3opa Cp6uJe'l V3 era ra je un.jB rocloruua tnposuha aa.norxro-noTo. xpajne nenpricrojno. ocnopaBa 3axoHrre u uelyrapo.uo npr:narefipoabecfionanHe aKrfBnocrrr Can*a paryuooola r peBq3opa Cp6uje. uocuouar'ruorje Melynap,rne Qe,aepauaje paryuooola 1' Cp6rja.

lllTo ce ruqe Kpe[parba u KoNteptHjarH3aur.rje nponrca, H Ko Hx Kpenpa.

linpoBHha ynyhyjeMo Ea rberoBe ayropcKe \jraH(e flaM(bxsre cjurrHe ca,apxiHe.eeh aym Hul rorrHa ri3 l(ojltx he ca3Harrt Kar(o oE a "flpnBpe.uHB caBerH!("no3{TuBHo }Trrry sa,"uorroure*e KBaJrrrerHi{x nponuca", y,,uurepecy" pavyuooolaLrrraoua .,u3y3erHor jeQrrinor" eacofihca .JipuepedHu cace t!u(", Iynro nraBero6nMa or npeBe.[eH[x r o6jaa:renxx MPC / MCO[4 anu 3aro Br-rteclpy(o ctyrrhero.u MPC / MCOI4.

IIPBH IIPHMEP:

not npernocmBKoM ,(a MPC / MCOI4, oaHoc{o t.acofinc ,JlpuapedHu ca4emvuk"KoD{sru 2.000 enrtrrcra

6POJEHTI4TETA

l-lena MPC / MC@h(36rpKa o,q 24 Kr6rre, ueHa

l4.000.[tarapa)

UeHa raconHca,,NPhBPEIHh CABETH14K'(24 6poja ro,lrurlll6€) ueHa 4 X

17.000 = 68.000,00 arrapa

2.00014.000,[NH. X 2.000 eHrrrcra =

28.000.000 auu.68.000 a H. X 2.000 eHrtlrera =

136.000.000 rhH.3a rplr aotnHe

TpolltkoafiefiTHTeTa Cy:

28.000.000.!rH.(eBeHTyanHe r3MeHe)

408.000.000 rnH.

qaconnc ,tlpuepeduu caaemHura" |',M'a foittiulrby ueHy a HeMa rpout(oBe koJe r|Ma

usaasaq MPC / MCOI,I.

[ena oa 14.000 arrapa ra MPC / MCOI4 je Qopxupana Ha rrpaj(y oll x{rha,{yrrpnMepaxa. sa rfipax o,[ aBe xr,llba,[e nprMepaKa qesa 611 6una 8.000 aauapa, a xa

rnpax o.u rpn xxrEa,[e npruepaxa ueHa 6tr 6[na 4.500 aruapa (MPC / MCOI'Io6jarrenx cy y 24 xblrre H y cnftajy fi3MeHa ro 6r.1 6fiar 6esna'rajnu rpourxoeu) Yuenr cTaruap.u.a cy nope,q uraMne, caapxaBu H TpourKoBfl npeBoaa! 15 eBpa no

cTpaHI{ npeBo.la tlaae,fleH'|x craHlap,aa. n,'ryc rpolllKoBx Koumera :a npeue.u

flpeBoaa cafJracHo rrPoue.lypaMa MeDyBapoIHnx perynaropnMx Tena, crpyqHa

p€aaK4rj4 neKrypa, KopeKrypa. ayropcKa Ba(Ha.[a ooH.[auxjH o,[6opa 3a

MebyaapoAHe parryuoloAcrBene criltuapre 3a nPeBoA I't o6jar.nurarre oL 20yo ttocBaxoM npolaroM nprMepKy, Kao u [op€3 Ha lo,aary BpelHocr.

Eoo r apyror. joru [pacrt.Iuujer. np{Mepa ca xojt{M Mat{rrytflrue tapollrh yqacon cy .Ipuepedhu caaem uti" 6p.2012012 (crpaua ll) rae aaje ..npuueporpoMBor onTepeheEa_ 3a oko 20.000 cp€,qr6tix l't Manfix npaaHtx tHua y cnyqajynprMeHe MPC MCE. Me!1'uu npara ucraHaje cneaeha:

APYFII TIPHMEP:

EPOJEHT'4TETA

I-lena MPC MCE UeHa,rac{nHca,,nPHBPEIHOfCABETH14KA*

20.0005.000.lrrg. X 20.000 ern rera =

100.000.000 aflH.68.000 arn. X 20.000 eFrrrera =

1.360.000.000 aur.

MPC MCE ce ycnalryjy couo ar<o rL\@ nompe6e atu mex no npome^! mpu zoduue

3a rpx roaHHe

Tpor!xoalleHrsTeTa cy:

100.000.000 ,or.H. 4.080.000.000 arH.

I43 npeAxoAHe ra6ene HecyMrrr-rBo ce Moxe 3ar{Jr,yqnflr Aa cy [HTepecHe rpyne y"flphBpelHoM caBerHuxy" xoje 3apaiyjy orpoMaH fioBau. Kopuruhe*elr"flpEBpelHor caBerHaxa" 40 n,rra je oehn rpouraK 3a eHrBTere. JacHo je jla eHopMUo3apatyje "np[Bpe,rHu caBerurr(". a n;rahajy enrfireru y vujev. ro6oxe. aurepecypa-ru trupoarh u "flpuope,trr caaerurr'.

Uelra 3a MPC MCE oa 5.000 AHHapa QopMrpaHa je Ha rr-rpaxy oa 500npmvepa(a, a Ha rlpaxy oA 20.000 rpurrepa(a 6 fla 6u Btuecrpyl(o Hrrxa (oKo2.000,qHHapa).

Vuajyhu y Bliay HaBe.[eso jacuo je ruro 'lirpoouh y nauarroj ocrparxheHocrun3Bphe pymy aKr{BHocrn CaBe3a H veDyHapolHa pery,,laropfia rena !r

npo+ecuoHaifiy peryna-rlrBy y nav(bnery o6jaB--LeHo,v y 6p. 20/2012 uaconuca

,Ipuepeduoz caaemuuxa'-. Ono je u :a pa3r\lrruJ'r,ar6e 3auoHo:taBuy. KaKo ra.le:Kovepurrjajlr3aurrja paqyHoBoncTBe[rr]r rrPonrrca llrIr rrrrrueMesTaurrjar.ro6a:-rHrrx nt|crp)'rreHara Kaa.,rIlrera 0DHaHctljcKor tl3BeurraBarBa.

focno.arlrr hllposuh, He rpe6a aa ce .,c{rlrpa" 3a BaJMAT{ocr ceprfi{)fi(am H3aarr.rx o/IcT pane Cageja. c o6:npoNl Aa Huje r no3BalH H,l (B,r"1n0nl<oB,rn 3a r6r.rxoBy oueHy. a nrna cy&\ o IFAC-y. cmx,rapalva fl kperri6tjnHocnr N{ebyHapo,rlao rrpu3Hare

npotpecuona,rne acoufijaurdje. O CaBBy PP Cp6nje oueHy je ,qa,qa IIoBe"aa MebydapoaHe

{e:epauuje pavyxoaola- pery;rram BeroBor pa,qa. nprdHare npo(DecfioHa,,rHe rcrpaBe ycoelr l Cp6lrja. Mrrru&erba r8BecHor liHpoBttha o CaBey cy He6!ir1ra.

Tir.rpoauh 6u iropao ra )BaxaBa 6ap ne,'rrru (boplrar axnnoMa JYP-a r:aanlxpa.ryuoeolalra 2000/2003. roaune. c o6raporr ,ra je jeaau o.n IslrxoBlrx Kpearopa u Aa

6ap r6lrxoBe rrMaoue pavynorole ue mephe pymy. Te pauyaonofe trrpoBuh rpe6a aanofuryje, a(o cy 6ap r6{xoBe nr{fl.,roMe saJ'rH,qre, H aKo ce os yonure ceha ruxaHruonra lldaTux y cKjra,ty ca 3a(oHolvr o pavynoao,rcrry (,.C:ryx6eHH n!,lcr CPJ' . 6p.46196- 60196-

-14199). a He .,Cn)ry(6eHx acHrx CPJ'' xaxoje ro norpeuHo HaBeaeHo y

,{snro\'rzMa xoje je JYP rr3azrBao. urro ,qo.4arHo roBopx o HexajHoM o.tHocy KoJH

!3laBajrarl oBux IHn,qoMa l,lMa fipe\Ia npo(pecxoHaulHor{ cTarycy pa.IyHo8oDa.

I4Ha.re. B{ue cy Hero 6ecMIlc-ieue rBprtrce Ti{poBtha aa cepratfrlxarrl Caae:aHncy Barn[r:lHH jep cy raaoano [t3IaBaHH npH\leHoll He3a(oHtlTof cTa'ryTa. oneT-pa,4r-r ce caMo o HeBepoBaTHoj nraurrnyrauuju, npon3BoJaHrM. nayuanHnllt H

MaiHuHotHl.tl| HaBoaHya. y nolHaro\r crrn) TlHpoBrha.

focnoarH tapoeuh ao6po :ua la c,v uuao[n jaenux oa:raurhersa 6wu y o6aaetu

,ra lo6ujy carlracHocr ua oapee6e cralra koje ce o,lHoce ua apruerse .iarnuxoBxauher6a- or crpaHe CaB*fie s.rale CPJ. Hapaano. ua o,[pe!6e Craryra CaBesa

PP Cp6uje. aara.je carJlacuocr o,q crpaHe Caae3ne Bna.ae, a O.alyxa je o6jan,rena y..Cryx6enon nlcry CPJ", 6p. 15DOO0.3Ha,rE H 3a Cao*nv ara,uy CPJ je CraryrCaBe3a PP Cp6rje 3aKoHrar, r{3rxe.aa caMo :a re6e'huporahy nnje.

V se:fl ca ,to6lru Caee3a. roja je npruepeua pa.uy seao6arse opranu:aquje.nolaufi o roMe cy o6jaeDenr y A[P-y. re He 3Earro ru-ra je TiHpoBr-{hy 6uo ufl,B Iaro o6jaanyje y qaconucy ,Jlpuepedxu cuoetnt&K" y cBoM qnaHKy-naMQlery. ,{axHBHMo y ypebeHoM crrcreMy $HHaHctjcKor {3Be[rraaa6a I, "flprBpe.{HljcaBerHr(" 611 6l,0'.maH CaB*a PP Cpofi.je lux Kor,lope ouaurhenrx peBr3opa Hnfi

JYP-a (Vapyxe*a parynooofa n peBu3opa) u r:asajao 6ap ,1eo ,fo6nrrl 3aqnaBapflHy r ra paooj npo<lecrje t-r r.{MnneMeuTaurjy llelyuapo.luepaqysoBo,ilcTBeHe IIpoQecuoua-rne pery:raruoe.

lUto ce rlr.re coruapHocrn r noMohlr pa3r{rrM uucruryuujaua Ha KocoBy t-r

Meroxujr u y neru KocoBa n Meroxuje, Caoe: je nppr<ao :uarajny nouoh lpaeuouxpcry, Qaryrnerrua, BrruraM u cpeA*,r.rM rlKonaMa. MYfl-y, uapoaurv ()xrjr6aNra,

Kox-v cpncKnx cecrapa B .upyruMa.,{yrlr H}r3 ro,lrtHa. To ,rrrHr.r r ca,qa, a 6[no 6uro5po TiljpoBr-rh,'- na o6jaBrr[ noue je. "flpaepeeur caBerH[K" rpyxro noMoh Ha

Kocooy r.r Meroxajn. a [rHoaivaje raMo norpe6sa. 3axBaj6yjeMo ce Ha peKnaMfi olroyno3Hajcre Baue 'Jrraoue o xyMaHH rapHxir axtHgxocrxrt{a Cage3a.

Tparapema y Be3fi AupoBrrheBrx aorluca H pa3rJtx naMabrera H ca rt,fiM

noue:aurx nojearnaua HeKa My cnyxe fia qacr. [oce6Ho 3a lonlc-naM+ner (6p. 55

H 6p. 144 16 0ll-00-429/11- oa 31.10.2012) ynyheH Munrcrpy Quuaucrja rnpuepe.ue PC- npeaceasrry Blage PC r npBov norrpercertnl.rKy Bna,re PC, o (ojeM

611 6fino kariaB rioMeHTap 6no rc[o,{ cBaKor urroa. Mefy'rltr'l. nH rl Hrj cBt rBojl.tonuor u narrdierr Hehe 3ayc'raBurh lrucujy Care:a. a Hu crau,raprr3auxjy

Srruarcrrjcror rr3BeuJTaaaoa y Cp6rrjlt ti 3aro E BaMa BracHFIrsMa "flprlBperHorcaBerHr{(a" flpezraxeMo flpurafobaBar6e ro\r npollecy. IIJTo npe, 6o,'Le u 3a Bac u

Baue npliBpeano lpyrrrrBo.

trporah je npe l8 roraHa xanycrro npoSecuonanry acouujauljy CaoerpaqyuoBoba u peBfi3opa Cp6uje n nperuao. H3 KoMepu[jannux MoruBa. y"flpuope,anu caBerHr.ll(". a Kora je. npe ror fipenacl(a. o3Haqaao c,|.tHtrM..enr1erxMa". y cBojHM naM(bnerr.i\ra. (ao tllTo ro caia qHHD :a Caoe:- Caaa cy u1'

H3ure,ua. 6r{THn orpovua npoQarn urro o6e36ebyjy (oMepufijzljrx3oBaHIi [ponrcM u

ueype!eno QruancajcKo H38euraBalre.

Jhvno, huponnhev kao noje,utuueM HeheMo aa ce 6aBIrMo, Maaa cy HaM

no3Ha'ru tberoBr .IecTaurnyuf'jou 3 cryteHcKux aaHa. anD ro ocTaje BaH Haulefnpo(becqoHannor MHTepecooa*a 6e o6:upa ua ttpoBriheBe naM(bnere. Caoer je rourro jecre, etyrapoltro nprcHoma npo$ecrroHan a acoqujaquit, rtpusaanru,Lttdv Meryvopodqe {telepaquje paq)'noeota u dpyzui pezy.|amoptlux nte.la u

ocrahe lcrrHcKn no6oprrHK r3rpa,arbe Mo.qepHor ctrcTeMa (btHaHcrijcKor

rtBeuTaBaRa r iauiTr.rTHHX pa'rlHoBo,lcTBeHe npo(becHje lr r6eHe MHcHje.

9,