) srednji tečaj Hrvatske narodne banke za strana sredstva plaćanja. Dollar GICs with U. coughlin. Your RRIF will be collapsed and the investments sold. About 85% of the RRIF program’s nominal loan amount has gone to government-20. studenoga do 5. Odlična je stvar kod kriptovaluta da su, za razliku od dionica, frakcijske. See full list on rrif. Money purchase RPP lump-sum. 6. Studij se izvodi kao redoviti i izvanredni. A RRIF is a registered retirement income fund that keeps RRSP savings tax-sheltered and safe. Kontakt. Studentski portal Nastavnički portalRRIF payments from a spousal RRIF are declared on the spouse's T1 General Income Tax Return-that's the form you fill out to file your income taxes every year. So, if your 71st birthday is in 2023, you’ll need to convert your RRSP by December 31, 2023. Takva dugotrajna imovina, koja je namijenjena prodaji, klasificira se kao kratkotrajna imovina. Ispitu mogu pristupiti i polaznici prijašnjih grupa tečaja osposobljavanja i usavršavanja, a svoj izlazak na ispit obvezno moraju prijaviti u tajništvu najkasnije do 5. Vrijeme održavanja. 11. RRIFs are accounts that are registered by the Canadian government. o. Jusqu'à 50 pour cent des fonds peuvent être libérés et retirés en espèces, contre paiement d'impôt, [. The table below summarizes these changes: · employment expenses, other than those to earn commission income; · deductions for Canada Pension Plan, Quebec Pension Plan, and Provincial Parental Insurance Plan contributions; · deduction for Guaranteed Income Supplement and Allowance payments;So if you are age 78 and you have an IRA balance of $100,000, your RMD for the year would be $4,545. Tel: 01/4699-726. Cjeloživotno obrazovanje je bitno, a uz popusti. Delivers continuous stream of income during retirement. ). 2022. 2016, ČetvrtakAutor: I. The choice of the age is decided at the time of the first RRIF withdrawal and is. Consequential on the introduction of advanced life deferred annuities under new section 146. This can be any amount, as long as you meet the minimum annual withdrawal as set out by federal regulations. Excel loko vožnja. Depending on the type, both a RRIF and a life income fund (LIF) can. Godišnji financijski izvještaj i rezultat. You transfer property to your RRIF carrier from an RRSP, a PRPP, an RPP, an SPP, from another RRIF, or from an FHSA and the carrier makes payments to you. Online ponuda gotovinskog kredita. Know how much you’ll need. Adresa – ulica i kućni broj tvrtke / obrta. The payout period under your RRIF is for your entire life. For example, if your RRIF is valued at $500,000 when you're 72, at the start of the year your minimum annual payout will be $27,000 ( 5. g. Tečajevi i radionice Srca. 3 cents per share. E-izdanje. It converts retirement savings into income. rač. godini i druge porezne i. U tom su se razdoblju kao sitan inventar iskazivali predmeti dugotrajne imovine male vrijednosti, kao i kratkotrajne imovine koji se. Report the amount on line 24640 and submit Schedule 7 with your tax return. Convert your RRSP to a RRIF online, in person, or over the phone by calling 1-866-222-3456 . 8,920 likes · 526 talking about this · 69 were here. Instead of choosing to have the RRIF payments continue to their surviving spouse or common-law partner after death, the RRIF annuitant can name an individual in the RRIF contract as the beneficiary of any part of the RRIF property. If this is done, the surviving spouse or common-law partner will report the value of the deceased’s RRSP or RRIF. 45. The minimum amount must be paid to. Hrvatski zavod za zapošljavanje sudjelovao na Dubrovnik EXPO 2023. 95 and above. While a Registered Retirement Income Fund (RRIF) is generally fully taxable on death, it is possible for spouses (including common-law partners) to leave RRIF assets to one another on death in. 2022. You can still make a deposit to your RRSP in the year you turn 71 up to your maximum contribution room to take advantage of the tax benefit. Prikaži na karti. 2. oec. RRiF College of Financial Management was founded in 2006. 96 per cent at age 71, rising to 15 per cent at age 94. An RRSP is an account designed to help you save for retirement – a RRIF is an account designed to provide annual income in the form of withdrawals from a registered plan during your retirement. do 2008. Calculating RRIF Minimum ithdrawals • Withdrawals from a RRIF must begin the first calendar year after which it is established. When you file your taxes for that year, you’ll report $6,000 of income from the RRSP withdrawal, and $1,200 in taxes paid. seminari u sedam gradova i dva webinara "Primjena novosti u poreznim propisima u 2024. Naučit ćete sve o knjigovodstvuu za obrtnike i vlasnike OPG-ova. None of us knows how long we will live, and that makes retirement, tax, and estate planning a challenging exercise. Tu smo za vas! Informirajte se o načinu korištenja pojedinih proizvoda i usluga te ostalim važnijim temama iz područja financija. HSFI-a 11 – Potraživanja kao spot tečaj za obračun potraživanja i obveza u valutama primjenjuje se srednji tečaj HNB-a na zadnji dan obračunskog razdoblja (31. 11. 2023 – dnevno ažurirana tečajna lista Europske središnje banke, kretanje i povijest tečajeva, kalkulator valuta, preračunavanje valuta. This is an average tax rate of 33 to 42 per cent of your RRIF value. saznaj više na linku iznad. In 2019, more than 724,000 Albertans made an RRSP contribution 1. A RRIF is a tax-deferred retirement income fund, meaning any interest or earnings within the account are exempt from tax. She’s going to keep the $9,285 in her RRIF each year. rač. 12. Tečajevi se održavaju na Hrvatskom jeziku. 4. coughlin. Tamara CIRKVENI FILIPOVIĆ , prof. A Life Income Fund is a Registered Retirement Income Fund (RRIF) that was purchased with locked-in funds. Naša web stranica je u rekonstrukciji. As the beneficiary, your spouse can have the money from your RRIF rolled over to their RRSP or RRIF. RRIF withdrawal will improve their long-term financial position. d. Age 71 is the. If your surviving spouse chooses to receive the RRIF as a lump sum, the deceased's RRIF will be collapsed, causing a disposition of the investments in the RRIF followed by a rollover to an RRSP or RRIF of the surviving spouse. 3. 1, 2023, then you must withdraw 5. Understanding your monthly living expenses, as well as any extra. ] o u transférés d ans un REER ou un FERR. Aktualna tečajna lista. Pension credit and pension splitting. Izaberite jedan od ponuđenih obračuna: Traženje bruto iznosa za zadani neto iznos. Mladen tahan Irena Slovinac, dipl. 2023 – dnevno ažurirana tečajna lista Europske središnje banke, kretanje i povijest tečajeva, kalkulator valuta, preračunavanje valuta. e. We would like to show you a description here but the site won’t allow us. Even if the excess transfer is made to your RRIF, we still. godini i druge porezne i računovodstvene aktualnosti". # 5 Envato Tuts + tečajevi za ilustraciju i dizajn. If you’re in the 29. Potaknite svojim novostečenim znanjem povećanje uštede i dobiti u svojoj firmi. 3. Knjigovodstvo i financije. Income tax will be due at some point – either when the RRIF holder would have voluntarily. 820 Dobit prije oporezivanja 2. Kretanje tečaja. studenoga do 6. Prijave će započeti u nedjelju, 23. Katančićeva 5. Debatni klub na engleskom i njemačkom jeziku. If this is done, the surviving spouse or common-law partner will report the value of the deceased’s RRSP or RRIF. godine. Ima li netko preporuke za tečajeve u IT i adminiatrativnom sektoru nakon završene srednje? Faks nisam upisivala ali htjela bi vidjet kaj se nudi da steknem neka dodatna znanja i da imam nešto dodatno za upisat na životopis. After age 71, you can no longer contribute to an RRSP and are required to convert your RRSP into a Registered Retirement Income Fund (RRIF), an annuity, or have it paid out lump-sum. 2023. RRIF stands for Registered Retirement Income Fund. Arhiva tečajne liste. Informacijske tehnologije u poslovnim sustavima. hr. 28 per cent at age 71, up to 20 per cent for those age 95 and older. Tečajevi. RIJEKA,. Moreover, deferred taxes are deferred, not eliminated. sc. Osnivač Veleučilišta RRiF je RRiF Plus d. Ponuda tečajeva raznih obrazovnih ustanova i centara za dodatno obrazovanje u Hrvatskoj. Usklađivanje općeg akta o jednostavnoj nabavi (pravilnika) sa Zakonom o uvođenju eura kao službene valute u RH. 3. RRIF GIC Accounts. Sep 21, 2017. But how does a RRIF work, exactly? Visit sunlife. The RRIF TOD statute uses the phrase “economic development, including commercial and residential development” to describe an eligible purpose for RRIF loans. Festo. Thus, as per the terms of the Canada-U. Naziv: RRIF Učilište za poduzetništvo. For example: John’s minimum withdrawal amount for the year is $21,000, but he wants to withdraw $25,000. Mjera 3 - Programi kvalitete za poljoprivredne proizvode i hranu. laden tahan, rena lovinac Sastavljanje računa dobiti i gubitka za 2018. Starting at age 65, you can claim a pension credit on the first $2000 of RRIF withdrawals per year. dollar investments require a minimum. Mjera 1 - Prenošenje znanja i aktivnosti informiranja. Kontakt telefon tvrtke. Tečajevi. 5. 20. To illustrate, let’s assume that the deceased owned a house as a principal residence and an RRSP at death and each is worth $1 million. Državne stipendije za posebne skupine studenata. #1. ED811 - Osnove elektromotornih pogona - Rad sa servo i koračnim motorima. To put it into practice, open a RRIF, but only transfer enough Registered Retirement Savings Plan (RRSP) funds to enable you to withdraw $2,000 from your RRIF each year from ages 65 to 71. ili telefonom na broj 01/4699-726. Određen je datum sljedećeg ispitnog roka RRiF učilišta za poduzetništvo za tečaj Osposobljavanja. If you’re nearing retirement, you should focus on transferring your RRSP to another savings plan (in this case – a RRIF) by December 31 of the year in which you turn 71. Generally, the deceased annuitant is considered to have received, just before death, an amount equal to the fair. 250 godina znanja, iskustva i unaprjeđivanja pravnog obrazovanja. i druge aktualnosti. KOJE TEČAJEVE RONJENJA HIPPOCAMPUS NUDI. xlsm – vođenje evidencije o korištenju privatnog vozila u poslovne svrhe (Loko vožnja, za verzije Excel 2013, Excel 2010 ili Excel 2007 SP2) Excel loko vožnja. Pape Ivana Pavla II br. 21. In Budget 2022, the government proposed the introduction of the Tax-Free First Home Savings Account (FHSA). Tečaj šivanja - osnovni. tax during the growth phase prior to retirement pursuant to Article 18 of the U. Mjera 1 - Prenošenje znanja i aktivnosti informiranja. Executive Summary. godini i druge porezne i računovodstvene aktualnosti". . U ovom praktikumu autorice obrazlažu računovodstveno praćenje nabave poljoprivrednog zemljišta prema zahtjevima računovodstvenih standarda Uz navedeno u praktikumu se. Note: For ages below 70 years use formula 1/ (90-age) to calculate the RRIF factor. generaciju polaznika su u tijeku! Vrijednosni pragovi za primjenu Zakona o javnoj nabavi i nadležnost Državne komisije. ”. POZOR KNJIGOVOĐE POČETNICI I VLASNICI MANJIH TVRTKI. Webinari. orders placed with your CIBC Advisor or by telephone with a Registered Representative. Metode transfernih cijena i analiza usporedivostiMarried or common-law partner: As the successor annuitant, your spouse or common-law partner will become the owner of your RRIF account when you die. S. 2021/2022. This new registered plan would give prospective first-time home buyers the ability to save $40,000 on a tax-free basis. be used in the calculation. 23. Zakona o deviznom poslovanju (Nar. 96/03. Mora biti riječ o zaposleniku s kojim je zaključen ugovor o radu i da je riječ o troškovima koji su u vezi s obavljanjem djelatnosti. Korisno. However, the federal government requires you to convert your RRSP to an RRIF by December 31 of the year you turn 71. IZMJENE I DOPUNE TKU, IZMJENE PLAĆA, POREZA I DOPRINOSA, PRIPREMNE RADNJE ZA SASTAVLJANJE FINANCIJSKIH IZVJEŠTAJA U SUSTAVU. - 2027. 04. od 21. 07. Ms. 40% of your overall account balance. P had. To fund their retirement, RRSP. If you are married and your spouse is younger, you can wait until their 71 st birthday. Jan. A Life Income Fund (LIF) is a retirement fund designed to provide a steady income stream for retirees who have accumulated pension funds in a Locked-In Retirement Account (LIRA) or a locked-in RRSP. Enter the total amount of the designated benefit in box 16. The federal pension tax credit is calculated as 15 per cent of $2,000, or $300, which offsets the $300 of federal tax owing. Kroz program "Osposobljavanje za voditelja održivih financija" obradit će se. 55%. Radnička cesta 80. Converts pension plan savings into retirement income. Datum: 03. Consolidate your retirement income: If you have multiple RRSPs you may choose. U sastavu RRiF-ovih aktivnosti djeluje i RRiF Učilište za poduzetništvo - ustanova s pravom javnosti. primitci od osiguranja (čl. Poslovni seminari. Related article: Minimum income rules for RRIFs. Ciljna skupina. Choose a growth rate of 1% - 4% for your RRSP/RRIF savings. A RRIF is a registered retirement income fund that keeps RRSP savings tax-sheltered and safe. 2023. Note: For ages below 70 years use formula 1/ (90-age) to calculate the RRIF factor. Stranica: 48. A flat commission of $39 applies if trading 1,000 shares or less. The initial LOI eligibility review is intended to identify. The amount is determined by your age and the value of your portfolio on January 1 of each year, as established by the Canadian government. The deadline to convert your savings is Dec. Osnivač Veleučilišta RRiF je RRiF Plus d. 2023. Zagreb, Martićeva 29. Godišnji odmor maloljetnih radnika. Tečajevi su intuitivni za korištenje te omogućuju odabir vremena, mjesta i tempa učenja. Objavljen natječaj za zapošljavanje na određeno vrijeme. You will owe income tax only on the money you take out. Planiranje javne nabave i određivanje predmeta nabave, jednostavna nabava, provođenje postupaka javne nabave i izvršenje ugovora o javnoj nabavi i okvirnih sporazuma – sve na jednom mjestu! pretplata za 12 mjeseci = 250,00 EUR (1. Jack, who made withdrawals from his RRIF to contribute to his TFSA, will end up with $48,250 ($168,800 less $120,550) or 40 per cent more in his estate after taxes than Benny. rač. 8,920 likes · 526 talking about this · 69 were here. 10 000 Zagreb. 3) Converting at least part (you don’t have to convert the whole RRSP to a RRIF) of your RRSP at age 65 is often a good idea – especially if you don’t have a private workplace pension – because it qualifies you for the $2,000 pension income tax credit. (utorak) ZADAR, Hotel Kolovare, Bože Peričića 14. Naučite kako poduzetnički razmišljati! Stručni prijediplomski studij. Polaznik. Prikaži na karti. RRIF-ovi PROGRAMI CJELOŽIVOTNOG OBRAZOVANJA IZ PODRUČJA RAČUNOVODSTVA. Certain U. 72. You can convert all or some of your RRSPs into RRIFs before you turn 71. , jedno od društava RRiF grupe čija je djelatnost usko vezana za područje financija, poreza i prava trgovačkih društava. Više od 45 godina SSI pruža obuku, certifikate za ronjenje i obrazovne resurse za ronioce, instruktore ronjenja, ronilačke centre i odmarališta širom svijeta. natjecanje – dobitnici karata za koncert IVETE APKALNE. Povežite se sa studentima RRIF-a i iz prve ruke doznajte sve što vas zanima o upisu, studiju i studijskim programima. Minimum and maximum withdrawal amounts. Arhiva tečajnih lista (30. Besplatne Online tečajevi. Min. Stranica: 83. Otvoreni natječaji PRRRH. Sažetak: Prije završnih knjiženja i sastavljanja godišnjih financijskih izvještaja, potrebno je provesti usklađenje stanja računa koji se „vežu“ uz strane valute. Otvoreni natječaji PRRRH. Ukupno: 2. However, an RRSP must be converted to a RRIF or annuity, or paid out in a lump sum by the end of the calendar year in which you turn age 71. As the sum of the amounts you plan to withdraw in the year in excess of the RRIF minimum is $6,000 ($500 x 12 months), the required withholding tax percentage is 20%. 03. an RPP lump-sum amount that you receive from your current or former spouse's or common-law partner's RPP because. seminar za JLP (R)S, proračunske i izvanproračunske korisnike. Naš tečaj knjigovodstva namijenjena je svima! Izgradite svoju firmu sa čvrstim knjigovodstvenim uporištem. Od 1 travnja 2020 godine primjenjuju se izmijenjene odredbe Zakona o rodiljnim i roditeljskim potporama Povećava se najviša naknada za. PLC371 - Programiranje u CoDeSys-u neovisno o hardware-u. The first step is to correct your mistake by taking the RMD amount that you. Od sada i online - besplatno uz korištenje vaučera! Nađite bolji posao ili vodite knjigovodstvo svoje tvrtke — bez predznanja i radnog iskustva! Upisi u 25. Student će završetkom specijalističkog diplomskog studija biti osposobljen za obavljanje visokostručnih poslova iz. RRIF income is eligible for the pension income tax credit ($2,000 credit) Minimum RRIF income is not subject to withholding tax upon withdrawal*. od 21. PLC 822 - Napredno programiranje Simatic S7-1200. Sadržaj; Uvjeti korištenja; O nama; Pravilnik o zaštiti osobnih podataka; Izjava o privatnosti;. If the account is liquidated, the owner will owe taxes on the money. Tax Treaty, any RRIF withdrawals by Emily, up to $10,560, would be subject to 15% withholding tax with any excess subject to 25% withholding tax. . sc. Govorni tečaj turskog jezika. RRiF - Računovodstvo, revizija i financije, Zagreb, Croatia. Pronađite sve obrazovne ustanove, obrazovna događanja, organizatore. At this stage, your RRSP is considered to have “matured. In some cases, the choice will be clear while, in other cases, it will depend on individual priorities. See the withholding table here. Like RRSPs, RRIFs are. i druge aktualnosti. Tečajna lista broj 228 od 21. March 13, 2023. Određen je datum sljedećeg ispitnog roka RRiF učilišta za poduzetništvo za tečaj Osposobljavanja. Using the age of the younger person will reduce the minimum required withdrawal. An RRIF a retirement fund that holds investments and money while an annuity is an insurance policy that guarantees to pay out a set amount of money annually over an agreed upon period of time. You don't have to have a Spousal RRIF in place but you must call 1-800-769-2560 to have this set up before your first payment as this option cannot be changed later. stavka 2. The Build America Bureau recently released a Notice of Funding Opportunity (NOFO) for $25 million for the RRIF Express Pilot Program. Tečajevi valuta 22. One of the advantages of converting an RRSP to a RRIF is that, once you are at least 65, RRIF withdrawals qualify for the 15 per cent federal non-refundable pension income credit on the first $2,000 and also qualify for a provincial/territorial credit. Essentially, a LIF is a type of RRIF designed to hold funds from a LIRA or locked-in RRSP, as opposed to a traditional. Tečajevi jezika, edukacija za voditelja brodice ili knjigovođu, programiranje ili kuhanje - svi popusti na jednom mjestu. Sastoji se od dvije knjige, opsega ukupno 1. RRiF Visoka škola za financijski menadžment niknula je iz društava RRiF grupe čija je djelatnost usko vezana za područje računovodstva, poreza i financija. Sigurnosna provjera: Upišite slovo koje nedostaje. 16:58. For example, if you are 68 years old and have a RRIF account balance of $400,000 on December 31 of the previous year, the calculation would be: 90 – 68 = 22. Projekti HZZ-a. It may be a good choice if you: want to grow your savings faster than with GICs. RRiF-ov newsletter. The focus of retirement income planning should not be. do 76/13. Yes, you can use your spouse or common law partner's age to calculate your minimum withdrawal amount, thereby lowering your minimum amount and tax bill. Engleski, njemački, talijanski, francuski i ruski u turizmu (od početne do više jezične razine) Pripremni tečajevi za Cambridge ESOL ispite (u suradnji s British Councilom) Tečajevi za djecu i mladež. Konferencija će se održati u u Hotelu „Park Plaza Histria“ u Puli. You can convert your RRSP to a RRIF at any time, but you have to do it by December 31 of the year you turn 71. The story. o. hr. , pension plan, RRSP, etc. Na primjer, postoje tečajevi pod nazivom Samostalni knjigovođa, Knjigovođa, Samostalni računovođa…Nekada ste program mogli nazvati kako god ste htjeli, a većina je u sebi imala Knjigovođa ili Samostalni knjigovođa. Income and gains within a Canadian Registered Retirement Savings Plan or a Registered Retirement Income Fund in Canada are exempt from U. On December 31 st of the year you reach age 71, you’re required to do one (or all) of three things with the funds in your. godine u Zagrebu. studenoga 2023. income taxes. studenog 2023. (Naziv rijeke ili planine) VEL BIT. Više o programima osposobljavanja i usavršavanja iz računovodstva pogledajte na stranicama RRiF učilišta za poduzetništvo. st. RRSPs, as well as their extension, the RRIF, receive. With a RRIF, you can withdraw retirement income and set your own payment frequency and amount, provided you withdraw the minimum required under tax. A: Registered Retirement Income Fund (RRIF) is exactly the same as a Registered Retirement Savings Plan (RRSP) with only two exceptions. Tečajevi. The RRIF program was established by the Transportation Equity Act for the 21st Century (TEA-21) and amended by the Safe Accountable, Flexible and Efficient Transportation Equity Act: a Legacy for Users (SAFETEA-LU), the Rail Safety Improvement Act of 2008, and the Fixing America’s Surface Transportation (FAST) Act. ca or talk to a Sun Life Financial advisor to learn more about how a RRIF works and how it can help you. Naučite kako poduzetnički razmišljati! Stručni prijediplomski studij. , jedno od društava RRiF grupe čija je djelatnost usko vezana za područje financija, poreza i prava trgovačkih društava. Festo. S. Tečajevi. Sigurnosna provjera: Upišite slovo koje nedostaje. Fax: 01/4699-703. 2. 08 per cent in the year they turn 85. 24,86 EUR. The Department of Finance has undertaken a study of RRIFs, reviewing “whether the underlying assumptions regarding rates of return. In January, 2020, CTV reported the news of a Calgary woman – call her Mrs. Bruce’s first annual minimum withdrawal amount would be $4,000 if his balance on Jan 1, 2018 is $100,000. 2023. To help protect your retirement savings, the Government of Canada has lowered the minimum withdrawal requirements for Registered Retirement Income Funds (RRIFs) by 25% for 2020. You don’t need to convert the entire plan. In addition, if you’re over 65, you can split up to. GDi online Esri tečajevi mogu Vas uvesti u korištenje ArcGIS alata te nadograditi već postojeće znanje. NAPOMENA i upute. Godišnji financijski izvještaji/obrasci. Subsection 146. Predaja financijskih izvještaja. Once you convert some or all your RRSP into a RRIF, every year you’ll have to withdraw at least the required minimum percentage based on age. RRSP or RRIF (if there’s no named beneficiary(ies) on the RRSP or RRIF, or if the beneficiary(ies) is predeceased). Registered Retirement Income Fund - RRIF: A retirement fund similar to an annuity contract that pays out income to a beneficiary or a number of beneficiaries. Link sadržaja je kopiran u međuspremnik. 3. NAPOMENA i upute. RRIFs are similar to RRSPs in that they offer multiple investment options, allow for tax-deferred growth of qualified investments and funds are taxable as income when withdrawn. Report withdrawals as income on your tax returns. Know how much you’ll need. However, you do not need to begin the income until you turn 72 years old. As Michael Deepwell, CPA, CA, principal at Lamp Financial, explains, you can convert a portion to minimize the annual minimum withdrawals until age 71. You can transfer tax-sheltered funds from your RRSPs and certain other registered Canadian accounts into a RRIF. 1. 95 and above. 1/19. godine. seminari u sedam gradova i dva webinara "Primjena novosti u poreznim propisima u 2024. Mjesto: Zagreb. 28 per cent in the following year when they turn 72. , u 10 sati održat će se online predstavljanje projekta i edukacija za zainteresirane knjižničare i knjižničarke, nastavnice i nastavnike. Tečajevi. Naučit ćete sve o knjigovodstvuu za obrtnike i vlasnike OPG-ova. 1879. Pomoći ćemo vam da ovladate svim potrebnim teoretskim i praktičnim znanjima i kvalitetno se pripremite za sve izazove koji vas očekuju. 3. Yes, you can use your spouse or common law partner's age to calculate your minimum withdrawal amount, thereby lowering your minimum amount and tax bill. Također, tečaj je namijenjen svima koji žele proširiti svoja znanja i naučiti nešto novo. Vrijeme održavanja. Zagrebačka banka d.