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PRIZNANA OBRESTNA MERA ZA POSOJILA MED POVEZANIMI OSEBAMI - VARIABILNI DEL – leto 2026
(07.07.2026)
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <meta http-equiv="Content-Type" content= "text/html; charset=utf-8" /> <meta name="Generator" content="Microsoft Word 14 (filtered)" /> <title>Šablona</title> <style type="text/css"> /*<![CDATA[*/ <!-- /* Font Definitions */ @font-face {font-family:Wingdings; panose-1:5 0 0 0 0 0 0 0 0 0;} @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Verdana; panose-1:2 11 6 4 3 5 4 4 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin-top:0cm; margin-right:0cm; margin-bottom:12.0pt; margin-left:0cm; text-align:left; font-size:10.0pt; font-family:"Arial","sans-serif";} h1 {margin:0cm; margin-bottom:.0001pt; text-align:justify; line-height:150%; page-break-after:avoid; font-size:12.0pt; font-family:"Arial","sans-serif"; color:red; font-weight:normal; text-decoration:underline;} p.MsoFootnoteText, li.MsoFootnoteText, div.MsoFootnoteText {margin:0cm; 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font-size:6.5pt; font-family:"Verdana","sans-serif"; color:#323232;} /* Page Definitions */ @page WordSection1 {size:595.3pt 841.9pt; margin:70.9pt 70.9pt 2.0cm 70.9pt;} div.WordSection1 {page:WordSection1;} /* List Definitions */ ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> /*]]>*/ </style> </head> <body lang="SL" link="#002AA0" vlink="#954F72" xml:lang="SL"> <div class="WordSection1"> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:9.0pt'> <b><span style='font-size:4.0pt'> </span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <span style='font-size:12.0pt'>Iz sklopa - modula:</span></p> <div style= 'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;border:none;padding:0cm'> <span style='font-size:12.0pt'>STATISTIKA & INFO/Statistični podatki/Obrestna mera/ …</span></p> </div> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt'> <b><span style='font-size:14.0pt'>»PRIZNANA OBRESTNA MERA ZA POSOJILA MED POVEZANIMI OSEBAMI - VARIABILNI DEL« – leto 2026</span></b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td valign="top" style= 'border:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-indent:-14.2pt'> <i><u><span style='font-size:12.0pt'>Na kratko o tem:</span></u></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>pri dajanju posojil in obračunavanju obresti med povezanimi osebami morajo prihodki od obresti doseči (vsaj) znesek, za v izračunu uporabljeno OM, ki je skladna s POM ali višja;</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>pri prejemanju posojil in obračunavanju obresti med povezanimi osebami lahko odhodki od obresti dosežejo (največ) znesek, za v izračunu uporabljeno OM, ki je skladna s POM ali nižja;</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>izjemoma lahko uporabljena OM za posojila med povezanimi osebami odstopa od POM, če zavezanec to dokazuje z zavezujočimi ponudbami bank;</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <i><span style='font-size:12.0pt'> </span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>POM je sestavljena iz variabilnega dela in pribitkov – za izračun POM so po 19. členu ZDDPO-2 dane tri (različne) možnosti izračuna;</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>variabilni del POM se objavlja mesečno in sicer tretji delovni dan v mesecu;</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <i><span style='font-size:12.0pt'> </span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:12.0pt'>koristna orodja: <u><span style= 'color:blue'><a href= "https://www.superdavki.com/calc/izracunPomMin" target= "_top"><u><span style='color:blue'>Priznana obrestna mera (POM)</span></u></a></span></u>; <u><span style= 'color:blue'><a href= "https://www.superdavki.com/calc/izracunPomMin" target= "_top"><u><span style='color:blue'>POM in obračun obresti po POM</span></u></a></span>.</u></span></i></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="670" style= 'border-collapse:collapse;border:none'> <tr> <td width="115" style= 'width:86.4pt;border:solid windowtext 1.0pt;border-left: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt'>Obdobje</span></b></p> </td> <td width="89" style= 'width:66.95pt;border:solid windowtext 1.0pt;border-left: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt'>EUR</span></b></p> </td> <td width="89" style= 'width:66.5pt;border:solid windowtext 1.0pt;border-left: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt'>USD</span></b></p> </td> <td width="95" style= 'width:71.55pt;border:solid windowtext 1.0pt;border-left: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt'>JPY</span></b></p> </td> <td width="92" style= 'width:68.7pt;border:solid windowtext 1.0pt;border-left: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt'>GBP</span></b></p> </td> <td width="89" style= 'width:66.4pt;border:solid windowtext 1.0pt;border-left: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt'>CHF</span></b></p> </td> <td width="102" style= 'width:76.3pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt'>Vir</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <u>www.gov.si</u></p> </td> </tr> <tr style='height:22.7pt'> <td width="480" colspan="5" style= 'width:360.1pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt'>JULIJ – 2026</span></b></p> </td> <td width="190" colspan="2" style= 'width:142.7pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>03.07.2026</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1 meseca</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,19200%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,63237%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,81272%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,73570%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04010%</span></p> </td> <td width="102" rowspan="4" style= 'width:76.3pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>3 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,31200%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,63546%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,75307%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,74730%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04250%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>6 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,55400%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,67381%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,73639%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,76290%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04840%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>12 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,72700%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,98154%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,60979%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,94760%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04480%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="480" colspan="5" style= 'width:360.1pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt'>JUNIJ – 2026</span></b></p> </td> <td width="190" colspan="2" style= 'width:142.7pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>03.06.2026</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1 meseca</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>1,96400%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,58999%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,71720%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,73500%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04570%</span></p> </td> <td width="102" rowspan="4" style= 'width:76.3pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>3 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,24500%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,64302%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,71801%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,74620%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04740%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>6 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,51900%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,70819%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,68599%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,79240%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04860%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>12 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,76100%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,04292%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,57951%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,98750%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,03090%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="480" colspan="5" style= 'width:360.1pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt'>MAJ – 2026</span></b></p> </td> <td width="190" colspan="2" style= 'width:142.7pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>06.05.2026</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1 meseca</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'><br /> 1,93900%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,64917%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,71760%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,73520%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04200%</span></p> </td> <td width="102" rowspan="4" style= 'width:76.3pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>3 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'><br /> 2,20000%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,66868%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,71833%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,74530%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04820%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>6 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'><br /> 2,55800%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,77240%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,64783%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,83000%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04790%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>12 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,88300%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,10361%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,55951%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,03570%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,01040%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="480" colspan="5" style= 'width:360.1pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt'>APRIL – 2026</span></b></p> </td> <td width="190" colspan="2" style= 'width:142.7pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>03.04.2026</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1 meseca</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>1,90200%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,65663%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,71800%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,73370%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,05490%</span></p> </td> <td width="102" rowspan="4" style= 'width:76.3pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>3 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,07500%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,67877%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,71836%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,74400%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,05440%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>6 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,48800%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,86889%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,60541%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,87440%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04790%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>12 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,84500%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,16348%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,53907%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,10210%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,00930%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="480" colspan="5" style= 'width:360.1pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt'>MAREC – 2026</span></b></p> </td> <td width="190" colspan="2" style= 'width:142.7pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>04.03.2026</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1 meseca</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>1,93700%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,66984%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,71821%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,73240%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04900%</span></p> </td> <td width="102" rowspan="4" style= 'width:76.3pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>3 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,02600%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,73837%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,65314%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,80260%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04990%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>6 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,13100%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,98516%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,56246%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,91290%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04550%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>12 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,22900%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,22477%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,51740%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,16220%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,04490%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="480" colspan="5" style= 'width:360.1pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt'>FEBRUAR – 2026</span></b></p> </td> <td width="190" colspan="2" style= 'width:142.7pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>04.02.2026</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1 meseca</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>1,95900%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,67924%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,71766%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,73070%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,06050%</span></p> </td> <td width="102" rowspan="4" style= 'width:76.3pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>3 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'><br /> 2,02200%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,83975%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,57707%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,87700%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04750%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>6 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,15400%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,09430%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,52397%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,96390%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04390%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>12 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>2,21800%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>4,27928%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>0,49830%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>4,22600%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>0,08230%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="480" colspan="5" style= 'width:360.1pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt'>JANUAR – 2026</span></b></p> </td> <td width="190" colspan="2" style= 'width:142.7pt;border:none;border-bottom:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='font-size:12.0pt'>08.01.2026</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>1 meseca</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>1,95300%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,82232%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,52670%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,89640%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04110%</span></p> </td> <td width="102" rowspan="4" style= 'width:76.3pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>3 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,02900%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,01907%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,49282%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>3,96060%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04160%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>do vključno</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>6 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>2,10500%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,20883%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>0,48209%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>4,05120%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:right'> <span style='font-size:12.0pt;color:#111111'>-0,04120%</span></p> </td> </tr> <tr style='height:22.7pt'> <td width="115" style= 'width:86.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>12 mesecev</span></p> </td> <td width="89" valign="bottom" style= 'width:66.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>2,24500%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>4,33554%</span></p> </td> <td width="95" valign="bottom" style= 'width:71.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>0,45817%</span></p> </td> <td width="92" valign="bottom" style= 'width:68.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>4,31550%</span></p> </td> <td width="89" valign="bottom" style= 'width:66.4pt;border:none;border-bottom: solid windowtext 1.0pt;background:white;padding:0cm 5.4pt 0cm 5.4pt; height:22.7pt'> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:-4.55pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center'> <span style='font-size:12.0pt;color:#111111'>0,12470%</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'>Pri opredelitvi priznanih obrestnih mer (POM) v letu 2026za posojila med povezanimi osebami so upoštevana določila iz:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt'>Zakona o davku od dohodkov pravnih oseb</span></b> <span style='font-size:12.0pt'>(ZDDPO-2) (glej sklop - ZAKONODAJA/Davki/DDPO/ZDDPO – 19. člen);</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt'>Zakona o dohodnini</span></b> <span style='font-size:12.0pt'>(ZDoh-2) (glej sklop – ZAKONODAJA/Davki/Dohodnina/ZDOH – peti odstavek 43. člena); in</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt'>Pravilnika o priznani obrestni meri</span></b> <span style='font-size:12.0pt'>/Pravilnik-POM/ (glej sklop - Zakonodaja/Davki/DDPO/Podzakonski akti – ZDDPO/Pravilnik o priznani obrestni meri – 2. člen.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><u><span style='font-size:12.0pt'>ZDDPO-2</span></u></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'> </span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'>19. člen</span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'>(obresti med povezanimi osebami)</span></b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(1) Pri ugotavljanju prihodkov se upoštevajo obračunane obresti na dana posojila povezanim osebam, vendar najmanj do višine zadnje objavljene, ob času odobritve posojila znane priznane obrestne mere, razen, če zavezanec dokaže, da bi v enakih ali primerljivih okoliščinah dal posojilo po obrestni meri, ki je nižja od priznane obrestne mere po tem odstavku, tudi posojilojemalcu – nepovezani osebi.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(2) Pri ugotavljanju odhodkov se upoštevajo obračunane obresti na prejeta posojila od povezanih oseb, vendar največ do višine zadnje objavljene, ob času odobritve posojila znane priznane obrestne mere, razen, če zavezanec dokaže, da bi v enakih ali primerljivih okoliščinah dobil posojilo po obrestni meri, ki je višja od priznane obrestne mere po tem odstavku, tudi od posojilodajalca – nepovezane osebe.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(3) Ne glede na prvi in drugi odstavek tega člena lahko zavezanec pri ugotavljanju prihodkov in odhodkov po prvem in drugem odstavku tega člena upošteva obračunane obresti iz prvega in drugega odstavka tega člena do višine zadnje objavljene, ob času obračuna obresti znane priznane obrestne mere, če se obresti obračunavajo mesečno in je dogovorjena fleksibilna obrestna mera, oziroma do višine povprečne mesečne priznane obrestne mere, če se te obresti obračunavajo za obdobje, daljše od enega meseca, pri čemer pa to obdobje ne sme biti daljše od enega leta.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(4) Povprečna mesečna priznana obrestna mera iz tretjega odstavka tega člena se izračuna kot navadna aritmetična sredina priznane obrestne mere prvega in zadnjega meseca obdobja, za katerega se obresti obračunavajo.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(5) <b>Priznano obrestno mero iz prvega, drugega in tretjega odstavka tega člena določi in objavi minister, pristojen za finance</b>, pred začetkom davčnega obdobja, za katerega se bo uporabljala, pri tem pa upošteva, da gre za obrestno mero, ki se v primerljivih okoliščinah doseže ali bi se dosegla na trgu med nepovezanimi osebami.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(6) Pri ugotavljanju prihodkov in odhodkov rezidenta iz poslov med rezidentoma, ki sta povezani osebi po 17. členu tega zakona, se davčna osnova ne poveča oziroma zmanjša razen, če eden od rezidentov:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>1. v davčnem obdobju, za katerega se ugotavljajo prihodki in odhodki, izkazuje nepokrito davčno izgubo iz preteklih obdobij; ali</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>2. plačuje davek po tem zakonu po stopnji 0% oziroma po posebej določeni stopnji, nižji od splošne stopnje po 60. členu tega zakona; ali</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>3. je oproščen plačevanja davka po tem zakonu.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><u><span style='font-size:12.0pt'>ZDoh-2</span></u></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'> </span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'>43. člen</span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'>(vrednotenje bonitet in vštevanje v davčno osnovo)</span></b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>[…]</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(5) Če delodajalec delojemalcu zagotovi posojilo brez obresti ali z obrestno mero, ki je nižja od tržne, se boniteta določi na podlagi tržne obrestne mere. <b>Za tržno obrestno mero se šteje priznana obrestna mera, ki jo določi minister</b>, pristojen za finance, na podlagi zakona, ki ureja davek od dohodkov pravnih oseb za potrebe določanja obresti med povezanimi osebami.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><u><span style= 'font-size:12.0pt'>Pravilnik-POM</span></u></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'> </span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'>2. člen</span></b></p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center; text-indent:-14.2pt;text-autospace:none'> <b><span style='font-size:12.0pt'>(priznana obrestna mera)</span></b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(1) <b>Priznana obrestna mera je vsota variabilnega dela obrestne mere</b> za valuto, izraženega v odstotkih, v skladu s 3. ali 4. členom tega pravilnika, <b>in pribitka</b>, izraženega v bazičnih točkah, v skladu s 5. členom tega pravilnika.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'>(2) Ena bazična točka znaša 1/100 odstotne točke, to je 0,01%.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <u><span style='font-size:12.0pt'>Pravna podlaga (po stanju na dan 01.01.2026:</span></u></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span class="MsoHyperlink"><u><span style='color:blue'><a href= "https://www.superdavki.com/article/26576/ref_cat/24" target= "_top"><u><span style='font-size:12.0pt;color:blue'>Zakon o davku od dohodkov pravnih oseb - ZDDPO-2</span></u></a></span></u></span><span style= 'font-size:12.0pt'>, Uradni list RS, št. 117/06, 90/07-Obvestilo, 56/08-ZDDPO-2A, 76/08-ZDDPO-2B, 92/08-Obvestilo, 05/09-ZDDPO-2C, 96/09-ZDDPO-2D, 110/09-ZDavP-2B, 43/10-ZDDPO-2E, 59/11-ZDDPO-2F, 24/12-ZDDPO-2G, 30/12-ZDDPO-2H, 94/12-ZDDPO-2I, 81/13-ZDDPO-2J, 50/14-ZDDPO-2K, 82/15-ZDDPO-2M, 68/16-ZDDPO-2N, 69/17-ZDDPO-2O, 79/18-ZDDPO-2P, 66/19-ZDDPO-2R, 172/21-ZDDPO-2S, 105/22-ZZNŠPP, 131/23-ZORZFS, 12/24-ZDDPO-2T, 100/24-ZDDPO-2U in 85/25-ZDDPO-2V.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <u><span style='font-size:12.0pt;color:blue'><a href= "https://www.superdavki.com/article/26612/ref_cat/101" target= "_top"><u><span style='color:blue'>Zakon o dohodnini - ZDoh-2</span></u></a></span></u><span style='font-size:12.0pt'>, Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J, 75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L, 96/13-ZDoh-2M, 29/14-Odl. US št. U-I-175/11-12, 23/15-ZDoh-2O, 50/14-ZDoh-2N, 55/15-ZDoh-2P, 102/15-ZUJF-E, 63/16-ZDoh-2R, 69/17-ZDoh-2S, 21/19-ZDoh-2T, 28/19-ZDoh-2U, 66/19-ZDoh-2V, 152/20-ZZUOOP, 203/20-ZIUPOPDVE, 15/21-ZDUOP, 206/21-ZDUPŠOP, 39/21-ZDoh-2Z, 158/22-ZDoh-2AA,</span><span style= 'font-size:12.0pt'>131/23-ZORZFS, 104/24-ZDoh-2AB, 22/25-ZZZRO in 91/25-ZPZR.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <u><span style='font-size:12.0pt;color:blue'><a href= "https://www.superdavki.com/article/21955/ref_cat/107" target= "_top"><u><span style='color:blue'>Pravilnik o priznani obrestni meri - Pravilnik-POM</span></u></a></span></u><span style= 'font-size:12.0pt'>, Uradni list RS, št. 141/06, 52/07, 123/21 in 195/21.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt'> </span></p> </div> </body> </html>
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TRANSAKCIJE MENJAVE ENOT VIRTUALNE VALUTE SPLETNE VIDEOIGRE V OBIČAJNE VALUTE – Izračun davčne osnove – Večnamenski kuponi – Virtualna valuta spletne videoigre
EVROPSKA UNIJA SODIŠČE EVROPSKE UNIJE ...
24.06.2026 - 13:31:49
CARINSKI POSTOPEK 42 IN KLAVZULA INCOTERM DDP
Pojasnilo FURS, brez številke, 03.04.2026 (dat ...
25.05.2026 - 11:23:50
STOPNJA DDV PRI STORITVAH OBNOVE IN POPRAVIL STANOVANJ – Možni prihranki iz naslova DDV pri investitorju, ki nima pravice do (celotnega ali delnega) odbitka DDV
Številka: 17/DS/2026 Datum: 26.03.2026 ...
08.04.2026 - 12:14:57
VEČ RAZLOGOV
KRPANOV BLOG
BABUNI in BABUNKE iz parlamenta - ko primati sprejemajo davčne predpise!
Mi je prav žal, vendar: »Da lahko opišem v nas ...
21.07.2021 - 10:59:31
NE IZGRAJTE SE Z NAŠIM DENARJEM - Izboljšajte "mega paket" za gospodarstvo!
Da bo vsem jasno: »Finančno breme vseh »MEGA P ...
07.04.2020 - 11:55:29
HEJ, BANDA, BREZ GOSPODARSTVA NE BOSTE PREŽIVELI!
Da ne bo nesporazuma: »Apel ni namenjen samo v ...
23.03.2020 - 16:17:31
ARHIV
NOVICE
Cesarjeva rešitev za ohranitev delovnih mest
Sprejet predlog zakona o uveljavljanju delnega ...
06.03.2025 - 11:42:18
Cesarjev novi davek – davek na stanovanjske nepremičnine
Zaključek javne razprave o izhodiščih o davku ...
29.01.2025 - 09:32:22
Začela se je uporaba nove standardne klasifikacije dejavnosti (SKD 2025)
S 1. januarjem 2025 je v uporabo stopila nova ...
16.01.2025 - 11:42:42
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