:

1. 2

2. 3
3. 4
4. 4
4.1. 4
4.2. 6
4.3.
............................................................................................................8
4.4.
.....................................................................................................8
5. ............................................................................9
5.1.
...................................9
5.2.
.............................................................................................................10
5.3. ,
................................................................10
5.4.
................................................................................10
5.5.
.......................................................................................11
5.6.
....................................................................................................11
5.7.
...................................................................................................11
5.8.
..........................................................................................................12
5.9.
....................................................................................................13
6. , .................................13

1
7. ....................................................................................................................14
8. .................................................................................................15

1.

,
,
,
.
, ,
. , .
,
, . ,
.
,
, .
, .

.
, , ,
, ,
. -
.
,

.

2
2.

, ,

,
.
.
, , .
.

.
, .
, , : 1)
( ); 2) ( ); 3)
, - ; 4) ; 5)
; 6) ( ,
.); 7) - ; 8) ,
( ); 9) ,
(, .); 10) ; 11)
; 12)
. 1) 11) .1
:
( )
( , ,
)
(, )

1 (". ", . 107/2005, 91/2010 14/2015)

3

, .
.
3.

,
, ,
, .

. ,
, .
,
.
,
:

4.

4.1.

, .

.
:

4
 (. . 43/2004, 62/2006, 31/2011
139/2014)
,
( . 57/2004 82/2004)

(. 77/2011)
:2


,

, ,
.
,
. ,
,
.

.
,
, ,


.
, ,
.3
.

.

2 , 2007.

5
 , ,
.

(
)

(
)

4.2.

, .

,

, .
:
,
,
( )

. : ,
, .
, ,
, .
,
, ,

6
 ,
.
,
.
, ,

.
, ,
.

,

.

.

.
, .
4.3.

. :
,
.
,
, ,
.
,
.

4.4.

7
 ,
.
.
,
.
" ", " "
,

.
.

.4
5.

.
, .
,
.
:

,
,

5.1.

4 (". ", . 29/78, 39/85, 45/89 -

57/89, ". ", . 31/93 ". ", . 1/2003 -
)

8

, ,
,
.
,

.

5.2.

,
,
. ,

.
. .
,
,
.
,
.

.
.

5.3. ,

,
.

,
, , ,
, .

9
5.4.

,
.
, .
.

5.5.

.
,
, .

, .

5.6.

.
.

.
.

5.7.

,
.

.
,
.
.
.

10
 , , - , ,
,

, .

1.
,
, .

2.
,
, , ,
.

,
, :

-

, ,
,
, -
.5

5.8.

,
.

. ,
.
.
,
5 , (". ", . 62/2006, 31/2011,
119/2012 139/2014)

11
 .

.
, ,
.

5.9.

,

.
.

, .
.
,
,

.

6. ,

,
, .
, . -
.

7.

.
,
.
, ,

12
 ,
. ,
.
.

.

, .
,
.


.

8.

(". ", . 29/78, 39/85, 45/89 -

57/89, ". ", . 31/93 ". ", . 1/2003 -

, (". ", . 62/2006, 31/2011, 119/2012

139/2014)
(". ", . 107/2005, 91/2010 14/2015)
, 2013.
, 2008.

13
 - , 2007.
, 2007.

, 2010.
http://www.moj-bankar.hr/
http://www.kombeg.org.rs/
http://nbs.rs/
http://www.nlb.rs/
http://www.ekof.bg.ac.rs/
http://www.profitmagazin.com/

14