natgillin/translations-raw huggingface dataset:
We examined the following procedures of the Service for Accounting and the Service for Reporting which apply both to IACS and non-IACS populations:
Pregledali smo sljedeće procedure Službe za računovodstvo i Službe za izvještavanje koje se primjenjuju za IAKS i izvan IAKS-a:
Procedure for accounting; Procedure for reporting on authorised and executed support payments; Procedure for X-table; Procedure for Annual Account, Procedure for reconciliation.
Procedura za računovodstvo; Procedura za izvještavanje o odobrenim i isplaćenim potporama; Procedura za X-Tabelu; Procedura za godišnji obračun; Procedura za usklađivanje.
Salty and alkaline soils
Slana i alkalna tla
We held a meeting with representative of the Service for Accounting and the Service for Reporting.
Obavili smo sastanak s predstavnicima Službe za računovodstvo i Službe za izvještavanje.
weighted profit
ponderirana dobit
meadows
livade
orchards (apple)
voćnjaci (jabuka)
Since no payments to beneficiaries, who submitted support requests, were executed in the financial year, we did not test accounting controls established within the SAP system.
S obzirom da unutar financijske godine nije bilo isplata korisnicima koji su podnosili zahtjeve za potporu, nismo testirali računovodstvene kontrole uspostavljene unutar SAP sustava.
Also, since public interventions measures were not applied during the financial year of 2013, we did not test them.
Također, s obzirom da mjere javnih intervencija nisu bile u primjeni tijekom financijske godine 2013., nismo ih testirali.
share
udio
weighted profit, HRK/ha
ponderirana dobit, kn/ha
olives
maslina
difference
razlika
Share (%)
Udio(%)
Accreditation criterion of “Control activities: Procedures for accounting” is assessed as follows:
Akreditacijski kriterij „Kontrolne aktivnosti: Postupci za računovodstvo“ ocjenjujemo kako slijedi:
Good (4) for IACS population;
dobar (4) za Populaciju IAKS,
Procedures for advances and securities
Postupci za predujmove i jamstva
Annex I, 2 D of Regulation (EC) No 885/2006.
Prilog I. točka 2. podtočka D Uredbe br. 885/2006.
Work done
Provedene aktivnosti
Medium risk
Srednje rizična
Risks during measure implementation:<it pos='end'><;/bmk id="323" transform="close">;</it><it pos='end'><;/bmk id="322" transform="close">;</it><it pos='end'><;/bmk id="321" transform="close">;</it><it pos='end'><;/bmk id="320" transform="close">;</it>
Rizici u provedbi mjere:<it pos='end'><;/bmk id="323" transform="close">;</it><it pos='end'><;/bmk id="322" transform="close">;</it><it pos='end'><;/bmk id="321" transform="close">;</it><it pos='end'><;/bmk id="320" transform="close">;</it>
Compliance with the fertilization plan and ccontrol
Poštivanje plana gnojidbe i kontrola
We reviewed accreditation criterion of “Control activities: Procedures for advances and securities” following the requirements of the standard as stated above.
Pregledali smo akreditacijski kriterij „Kontrolne aktivnosti: Postupci za predujmove i jamstva“ u skladu sa zahtjevima gore navedenog standarda.
ARKOD parcel registered as arable land.
ARKOD parcela registrirana kao oranica
Verifiability and controllability of the measure<it pos='end'><;/bmk id="319" transform="close">;</it><it pos='end'><;/bmk id="318" transform="close">;</it><it pos='end'><;/bmk id="317" transform="close">;</it><it pos='end'><;/bmk id="316" transform="close">;</it>
Mogućnost provjere i kontrola mjere<it pos='end'><;/bmk id="319" transform="close">;</it><it pos='end'><;/bmk id="318" transform="close">;</it><it pos='end'><;/bmk id="317" transform="close">;</it><it pos='end'><;/bmk id="316" transform="close">;</it>
ARKOD parcel registered as arable land.
ARKOD parcela registrirana kao oranica.
Ordinance on Good Agricultural and Environmental Conditions (65/13)
Pravilnik o dobrim poljoprivrednim i okolišnim uvjetima (65/13)
Fertilization plan is not prescribed
Plan gnojibe nije propisan
This operation contributes to reduced leaching of nutrients into ground and underground waters, affects protection from water and wind erosion and an increase of organic matter in soil.
Ova operacija doprinosi smanjenom ispiranju hranjiva u nadzemne i podzemne vode, utječe na zaštitu od erozije putem vode i vjetra i povećanje organske tvari.
Very complex control
Vrlo kompleksna kontrola
Maintenance of fish farming tables
Održavanje ribnjačarskih tabli
Verifiability and controllability of the measure<it pos='end'><;/bmk id="303" transform="close">;</it><it pos='end'><;/bmk id="302" transform="close">;</it><it pos='end'><;/bmk id="301" transform="close">;</it><it pos='end'><;/bmk id="300" transform="close">;</it>
Mogućnost provjere i kontrola mjere<it pos='end'><;/bmk id="303" transform="close">;</it><it pos='end'><;/bmk id="302" transform="close">;</it><it pos='end'><;/bmk id="301" transform="close">;</it><it pos='end'><;/bmk id="300" transform="close">;</it>
Advances and securities are not foreseen for IACS population, rather for non-IACS population only.
Predujmovi i jamstva nisu predviđeni za IAKS populaciju, već samo izvan IAKS populacije.
According to Guideline no. 3, Section 3.1.1, controls of advances and securities should ensure that individual items of the advances and securities are properly authorised, clearly identifiable in records and that their status is regularly monitored to determine and resolve long-term unresolved issues, and that the securities are valid and enforceable until such time when the corresponding advance is cleared.
Prema Smjernici br. 3, poglavlju 3.1.1., kontrole predujmova i jamstava trebaju osigurati da su stavke predujmova i jamstava propisno odobrene, jasno prepoznatljive u evidencijama i da se njihov status redovito prati kako bi se utvrdili i riješili dugotrajno neriješeni slučajevi te da su jamstva valjana i naplativa sve dok se predujam ne obračuna.
Since no payments of advances were recorded by the end of the financial year of 2013, or securities related to the same, we were not able to perform corresponding testing.
S obzirom da do kraja financijske godine 2013. nisu evidentirane isplate predujmova i s njima povezana jamstva, nismo mogli provesti testiranje.
We examined the procedures of the Market Interventions Service - livestock farming for support of private storage where advance support payments are foreseen and we held a discussion with representatives of the Service; procedures of the Service for Market Measures for advance payment of export fees and procedure for management of securities of the Service for Financial Affairs, and we held a discussion with representatives of the Services.
Pregledali smo procedure Službe za intervencije na tržištu - stočarstvo za potporu privatnom skladištenju gdje je predviđena isplata predujma potpore te obavili razgovor s predstavnicima Službe, procedure Službe za trgovinske mjere za isplatu izvozne naknade unaprijed i proceduru za upravljanje jamstvima Službe za financijske poslove, te smo obavili razgovor s predstavnicima Službi.
Since there were no advances paid, advances cleared or any adjustments (increases or decreases) of initially determined advances in the financial year of 2013, we were not able to perform corresponding testing.
S obzirom da tijekom financijske godine 2013. nije bilo isplaćenih predujmova, predujmova koji su poravnani tijekom financijske godine ili eventualnih korekcija (naviše ili naniže) početno utvrđenog iznosa predujma, nismo mogli provesti testiranja.
In the course of the audit, no major findings or intermediate findings were determined in non-IACS population.
Tijekom revizije nisu utvrđeni vrlo važni nalazi ili nalazi srednje važnosti u populaciji izvan IAKS-a.
Accreditation criterion of “Control activities: Procedures for advances and securities” is assessed as follows:
Akreditacijski kriterij „Kontrolne aktivnosti: Postupci za predujmove i jamstva“ ocjenjujemo kako slijedi:
Adequate (3) for non-IACS population because of a determined minor finding.
primjereno (3) za Populaciju izvan IAKS-a, zbog utvrđenog nalaza manje važnosti.
Details of the minor finding are not included in this Report, but they are supplied to the Paying Agency's management and are available upon request.
Pojedinosti o nalazu manje važnosti nisu uključene u ovo Izvješće, ali su dostavljene upravi Agencije za plaćanja i dostupne su na zahtjev.
Annex I, 2 E of Regulation (EC) 885/2006.
Prilog I. točka 2. podtočka E Uredbe br. 885/2006.
We reviewed accreditation criterion of “Control activities: Procedures for debts” following the requirements of the standard as stated above.
Pregledali smo akreditacijski kriterij „Kontrolne aktivnosti: Postupci za dugovanja“ u skladu sa zahtjevima gore navedenog standarda.
We examined the following procedures of the Service for Accounting which apply both to IACS and non-IACS populations:
Pregledali smo sljedeće procedure Službe za računovodstvo koje se primjenjuju za IAKS i izvan IAKS-a:
The procedure for debtors' ledger within the Service for Accounting and Procedur for debt write-off.
proceduru za upravljanje knjigom dužnika unutar Službe za računovodstvo i proceduru za otpis duga.
We held a meeting with representatives of the Service for Accounting.
Obavili smo sastanak s predstavnicima Službe za računovodstvo.
We confirmed that there is a debt interest calculation mechanism built into the system, applied in if beneficiaries repay their debts after the deadline set in the Decision on recovery of assets, where the system automatically charges legal penalty interest for period elapsed between expiry of the deadline and execution of the repayment.
Potvrdili smo da u sustavu postoji mehanizam za izračun kamata na dugovanja, ako je korisnik vratio dug nakon roka navedenog u Odluci o povratu sredstava, sustav automatski obračunava zakonsku zateznu kamatu za razdoblje od isteka roka pa do dana kad je izvršena uplata.
We examined the procedure for irregularity management and determined that there were no EAGF-related irregularities recorded in 2013.
Pregledali smo proceduru za upravljanje nepravilnostima te utvrdili da u 2013. nije bilo evidentiranih nepravilnosti vezanih za EPJF.
The above was confirmed by the person tasked with management of irregularities.
Navedeno smo potvrdili s osobom za nepravilnosti.
Since there were no payments to beneficiaries, recorded irregularities, or amounts recorded in the debtors' ledger in the financial year of 2013, we were unable to perform testing of the above procedures and verify reconciliation of the amounts with the debtors' ledger data.
S obzirom da u financijskoj godini 2013. nije bilo isplata korisnicima te da nisu evidentirane nepravilnosti, odnosno iznosi u knjizi dužnika, nismo mogli provesti testiranja navedenih procedura i provjeriti usklađenja iznosa s knjigom dužnika.
In the course of the audit, no major findings or intermediate findings were determined in Debts population.
Tijekom revizije nisu utvrđeni vrlo važni nalazi ili nalazi srednje važnosti u populaciji Dugovanja.
Accreditation criterion of “Control activities: Procedures for debts” is assessed as follows:
Akreditacijski kriterij „Kontrolne aktivnosti: Postupci za dugovanja“ ocjenjujemo kako slijedi:
Good (4) for Debts population.
dobar (4) za Populaciju Dugovanja.
Other accreditation components<it pos='end'><;/bmk id="181" transform="close">;</it>
Ostali elementi akreditacije<it pos='end'><;/bmk id="181" transform="close">;</it>
We determined our assessment of the other accreditation components against the standard (Annex I of Regulation (EC) No 885/2006) by carrying reviews/tests to ensure the Paying Agency's compliance with the criteria.
Utvrdili smo našu ocjenu ostalih elemenata akreditacije u odnosu na standard (Prilog I. Uredbi (EZ) br. 885/2006) izvođenjem pregleda/testova kako bismo se uvjerili da Agencija za plaćanja ispunjava kriterije.
Internal environment:
Unutarnje okruženje:
Annex I, A of Regulation (EC) No 885/2006.
Prilog I. dio A Uredbe br. 885/2006.
We reviewed accreditation criterion of “Internal environment: Organisational structure” following the requirements of the standard as stated above.
Pregledali smo akreditacijski kriterij „Unutarnje okruženje: Organizacijska struktura” u skladu sa zahtjevima gore navedenog standarda.
Internal structure of the Agency facilitates performance of functions of payment authorisation and control, execution of payments and accounting for the purposes of record-keeping of the payments.
Unutarnje ustrojstvo Agencije omogućava obavljanje funkcija odobravanja i kontrola plaćanja, isplata i računovodstva za evidentiranje plaćanja.
We reviewed the procedures of various organisational units within the Agency, tasked with functions of authorisation, payment control and execution of payment and we held discussions with their representatives.
Pregledali smo procedure različitih organizacijskih jedinica unutar Agencije zaduženih za funkcije odobravanja, kontrole plaćanja i isplatu te obavili razgovore s njihovim predstavnicima.
The organisational structure of the Accounting facilitates a clear distribution of authority and responsibility to all operative levels and separation of functions of payment authorisation and control, execution of payments to applicants and accounting for the purposes of record-keeping of EAGF-related payments.
Organizacijska struktura Agencije omogućava jasnu raspodjelu ovlasti i odgovornosti na svim operativnim razinama te odvajanje funkcija odobravanja i kontrole plaćanja, isplata odobrenih iznosa podnositelju zahtjeva te računovodstvo za evidentiranje plaćanja za EPJF.
Organisational scheme of the internal structure of the Agency includes technical services, delegated bodies and the Internal Audit Unit.
Organizacijska shema unutarnjeg ustrojstva Agencije uključuje tehničke servise, delegirana tijela i jedinicu za unutarnju reviziju.
sugar beet
šećerna repa
In the course of the audit, no major findings or intermediate findings were determined in IACS, non-IACS and Debts populations.
Tijekom revizije nisu utvrđeni vrlo važni nalazi ili nalazi srednje važnosti u populacijama IAKS, izvan IAKS-a i Dugovanja.
TOTAL PROFIT, kn/ha
UKUPNA DOBIT, kn/ha
Amount of support
Iznos potpore
Wind
Vjetar
Accreditation criterion of “Internal environment: Organisational structure” is assessed as follows:
Akreditacijski kriterij „Unutarnje okruženje: Organizacijska struktura“ ocjenjujemo kako slijedi:
Good (4) for non-IACS population;
dobar (4) za Populaciju izvan IAKS-a,
Human-resource standard
Standardi u pogledu ljudskih potencijala
Annex I, B of Regulation 885/2006.
Prilog I. dio B Uredbe br. 885/2006.
We examined the procedures related to accreditation criterion of “Control activities: Human-resource standard” following the requirements of the standard as stated above.
Pregledali smo postupke u vezi s akreditacijskim kriterijem „Unutarnje okruženje: Standardi u pogledu ljudskih potencijala” u skladu sa zahtjevima gore navedenog standarda.
We examined the following procedures of the Service for Human Resources Management: the procedure for hiring, the procedure for assessment of efficacy of PAAFRD employees, the procedure for planning of training and monitoring of performed training.
Pregledali smo sljedeće procedure Službe za upravljanje ljudskim potencijalima: proceduru za zapošljavanje, proceduru za ocjenjivanje učinkovitosti radnika APPRRR-a, proceduru za planiranje edukacije i praćenje provedene edukacije.
Focus area 1A: fostering innovation, cooperation, and the development of the knowledge base in rural areas
Fokus područje 1A: poticanje inovacija, suradnje i razvoja baze znanja u ruralnim područjima
We examined hiring plan of 16 October 2013, which represented the base for a call of applications for employment in 19 positions in the Central Office and 30 positions in the regional offices designed to fill in vacant positions.
Pregledali smo plan zapošljavanja od 16. listopada 2013. prema kojem je za 19 radnih mjesta za središnji ured te 30 radnih mjesta za regionalne urede bio raspisan natječaj za popunjavanje radnih mjesta.
M13.3.Agriculture preservation on areas with natural and specific agricultural constraints
M13.3.Očuvanje poljoprivrede na područjima sa specifičnim ograničenjima u poljoprivredi
Restoring, preserving and enhancing ecosystems related to agriculture and forestry, with emphasis on the following areas:
Obnova, očuvanje i poboljšanje ekosustava povezanih s poljoprivredom i šumarstvom, s naglaskom na sljedeća fokus područja:
Restoring, preserving and enhancing ecosystems related to agriculture and forestry, with emphasis on the following areas:
Obnova, očuvanje i poboljšanje ekosustava povezanih s poljoprivredom i šumarstvom, s naglaskom na sljedeća područja:
OPERATION 1.8.
OPERACIJA 1.8.
OPERATION 1.9.
OPERACIJA 1.9.
OPERATION 2.1
OPERACIJA 2.1.
OPERATION 2.2.
OPERACIJA 2.2.
OPERATION 1.1
OPERACIJA 1.1
OPERATION 1.1.
OPERACIJA 1.1.
OPERATION 1.10.
OPERACIJA 1.10.
OPERATION 1.12.
OPERACIJA 1.12.
OPERATION 1.13
OPERACIJA 1.13
OPERATION 1.13.
OPERACIJA 1.13.
OPERATION 1.14.
OPERACIJA 1.14.
OPERATION 1.15.
OPERACIJA 1.15.
OPERATION 1.2.
OPERACIJA 1.2.
OPERATION 1.3.
OPERACIJA 1.3.
OPERATION 1.4.
OPERACIJA 1.4.
OPERATION 1.5.
OPERACIJA 1.5.
OPERATION 1.6.
OPERACIJA 1.6.
OPERATION 1.7
OPERACIJA 1.7
OPERATION 1.7.
OPERACIJA 1.7.
OPERATION 2.1.
OPERACIJA 2.1.
0.014 LU
0,014 UG
0.03 LU
0,03 UG
0.15 LU
0,15 UG
0.3 LU
0,3 UG
0.4 LU
0,4 UG
0.5 LU
0,5 UG
0.6 LU
0,6 UG
1.0 LU
1,0 UG
We performed tests regarding 10 employees working in various organisational units of the Agency and determined that they have concluded Employment Contracts, that they have been issued job descriptions, that they have signed non-disclosure and impartiality declarations, and that there are annual individual education plans and records on performed individual education in place.
Obavili smo testiranje na 10 zaposlenika iz različitih ustrojstvenih jedinica Agencije te utvrdili da imaju zaključene Ugovore o radu, opis posla, potpisane Izjave o povjerljivosti i nepristranosti, osobni godišnji plan edukacije te evidenciju o provedenoj osobnoj edukaciji.
Strong wind
Jak vjetar
Support €/ha
Potpora €/ha
We determined that the Agency possesses appropriate human resources as well as technical skills needed at various levels of operation to perform its tasks and activities.
Utvrdili smo da Agencija ima odgovarajuće ljudske potencijale kao i tehničke vještine potrebne na različitim razinama poslovanja za provođenje zadaća i aktivnosti.
Support, HRK
Potpora, kn
average profit per ha
prosječna dobit po ha
Orchards and vineyards
Voćnjaci i vinogradi
100% administrative control through the Register
100 % administrativna kontrola putem Upisnika.
100% administratively.
100% administrativno
We determined that there is a distribution of duties in place ensuring that no employee has more than one responsibility regarding authorisation, payment or accounting and that supervision is in place, performed by another employee, for assigned tasks.
Ustanovili smo da je uspostavljena podjela dužnosti tako da svaki zaposlenik nema više od jedne odgovornosti za odobravanje, plaćanje ili računovodstvo te da je za poslove koje obavlja ustrojen nadzor koji provodi drugi zaposlenik.
Furthermore, a replacement plan provides for changes of employment positions.
Nadalje, planom zamjene predviđene su zamjene za radna mjesta.
BOVINES
GOVEDA
The border threshold for recognition is 15,000 female breeding animals
Granični prag za priznavanje je 15000 ženskih grla
The border threshold for recognition is 25,000 female breeding animals
Granični prag za priznavanje je 25000 ženskih grla
Croatian coldblood
Hrvatski hladnokrvnjak
CROATIAN COLDBLOOD
HRVATSKI HLADNOKRVNJAK:
CROATIAN POSAVAC HORSE:
HRVATSKI POSAVAC:
Development of the fertilization plan
Izrada plana gnojidbe.
barley
ječam
Croatian Hen
Kokoš hrvatica
CROATIAN HEN:
KOKOŠ HRVATICA:
HORSES
KONJI
We determined that the Decision on determination of especially exposed and sensitive jobs has been brought, related to controls, authorisation, payment and accounting of liabilities, and persons employed in positions assigned the aforementioned activities are subject to a greater degree of supervision.
Utvrdili smo da je donesena Odluka o određivanju posebno izloženih i osjetljivih radnih mjesta vezano za provjere, autorizaciju, plaćanje i računovodstvo obveza, a za radnike koji rade na mjestima na kojima se izvršavaju prethodno navedene aktivnosti provodi se pojačani nadzor.
Lipizzaner
Lipicanac
M13 - Payments related to areas facing natural and other specific constraints<it pos='end'><;/bmk id="424" transform="close">;</it><it pos='end'><;/bmk id="423" transform="close">;</it><it pos='end'><;/bmk id="422" transform="close">;</it><it pos='end'><;/bmk id="421" transform="close">;</it>
M13 - Plaćanja povezana s područjima s prirodnim ograničenjima ili ostalim posebnim ograničenjima<it pos='end'><;/bmk id="424" transform="close">;</it><it pos='end'><;/bmk id="423" transform="close">;</it><it pos='end'><;/bmk id="422" transform="close">;</it><it pos='end'><;/bmk id="421" transform="close">;</it>
M16 - Cooperation<it pos='end'><;/bmk id="475" transform="close">;</it><it pos='end'><;/bmk id="474" transform="close">;</it><it pos='end'><;/bmk id="473" transform="close">;</it><it pos='end'><;/bmk id="472" transform="close">;</it>
M16 - Suradnja<it pos='end'><;/bmk id="475" transform="close">;</it><it pos='end'><;/bmk id="474" transform="close">;</it><it pos='end'><;/bmk id="473" transform="close">;</it><it pos='end'><;/bmk id="472" transform="close">;</it>
MEĐIMURJE HORSE
MEĐIMURSKI KONJ:
The measure consists of 3 sub-measures:
Mjera se sastoji od 3 podmjere:
Verifiability and controllability of the measure<it pos='end'><;/bmk id="402" transform="close">;</it><it pos='end'><;/bmk id="401" transform="close">;</it><it pos='end'><;/bmk id="400" transform="close">;</it><it pos='end'><;/bmk id="399" transform="close">;</it>
Mogućnost provjere i kontrola mjere<it pos='end'><;/bmk id="402" transform="close">;</it><it pos='end'><;/bmk id="401" transform="close">;</it><it pos='end'><;/bmk id="400" transform="close">;</it><it pos='end'><;/bmk id="399" transform="close">;</it>
Verifiability and controllability of the measure<it pos='end'><;/bmk id="444" transform="close">;</it><it pos='end'><;/bmk id="443" transform="close">;</it><it pos='end'><;/bmk id="442" transform="close">;</it><it pos='end'><;/bmk id="441" transform="close">;</it>
Mogućnost provjere i kontrola mjere<it pos='end'><;/bmk id="444" transform="close">;</it><it pos='end'><;/bmk id="443" transform="close">;</it><it pos='end'><;/bmk id="442" transform="close">;</it><it pos='end'><;/bmk id="441" transform="close">;</it>
Verifiability and controllability of the measure<it pos='end'><;/bmk id="348" transform="close">;</it><it pos='end'><;/bmk id="347" transform="close">;</it><it pos='end'><;/bmk id="346" transform="close">;</it><it pos='end'><;/bmk id="345" transform="close">;</it>
Mogućnost provjere i kontrola mjere<it pos='end'><;/bmk id="348" transform="close">;</it><it pos='end'><;/bmk id="347" transform="close">;</it><it pos='end'><;/bmk id="346" transform="close">;</it><it pos='end'><;/bmk id="345" transform="close">;</it>
Verifiability and controllability of the measure<it pos='end'><;/bmk id="364" transform="close">;</it><it pos='end'><;/bmk id="363" transform="close">;</it><it pos='end'><;/bmk id="362" transform="close">;</it><it pos='end'><;/bmk id="361" transform="close">;</it>
Mogućnost provjere i kontrola mjere<it pos='end'><;/bmk id="364" transform="close">;</it><it pos='end'><;/bmk id="363" transform="close">;</it><it pos='end'><;/bmk id="362" transform="close">;</it><it pos='end'><;/bmk id="361" transform="close">;</it>
Operation contributes to focus area 4A.
Operacija doprinosi fokus području 4A
Operation contributes to focus area 4A.
Operacija doprinosi fokus području 4A.
Scope, amount of the support and other information<it pos='end'><;/bmk id="436" transform="close">;</it><it pos='end'><;/bmk id="435" transform="close">;</it><it pos='end'><;/bmk id="434" transform="close">;</it><it pos='end'><;/bmk id="433" transform="close">;</it>
Opseg, visina potpore i druge informacije<it pos='end'><;/bmk id="436" transform="close">;</it><it pos='end'><;/bmk id="435" transform="close">;</it><it pos='end'><;/bmk id="434" transform="close">;</it><it pos='end'><;/bmk id="433" transform="close">;</it>