magistrska naloga
Katarina Moravec (Author), Saša Prelič (Mentor)

Abstract

Insolventnost gospodarske družbe je stanje, za katerega pravo zahteva sprejem ustreznih ukrepov, kot so finančna reorganizacija, prisilna poravnava ali stečaj. Organi vodenja in nadzora so dolžni stanje insolventnosti zaznati dovolj zgodaj, nato pa brez nepotrebnega odlašanja nadaljevati z ukrepi, s katerimi zagotovijo stabilno finančno poslovanje gospodarske družbe. Namen hitrega delovanja je v varstvu interesov upnikov, saj lahko prav ti zaradi zavlačevanja sprejema prepotrebnih ukrepov izgubijo največ. Stanje insolventnosti gospodarske družbe, kot ga določa 14. člen Zakona o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju (v nadaljevanju: ZFPPIPP) se zazna najkasneje ob sestavi letnega poročila, kot enega najpomembnejših korporacijskopravnih aktov vsake gospodarske družbe in podjetnika. Na podlagi tega se lahko ugotovi zadolženost (prezadolženost) gospodarske družbe, strukturo dolgov, zavarovanja, kot tudi realno vrednost premoženja gospodarske družbe. Generalna klavzula v prvem odstavku 61. člena Zakona o gospodarskih družbah (v nadaljevanju: ZGD-1) zahteva, da je letno poročilo sestavljeno jasno in pregledno ter da izkazuje resničen in pošten prikaz premoženja in obveznosti gospodarske družbe, njenega finančnega položaja ter poslovnega izida. Če so podatki v letnem poročilu ponarejeni tako, da izkazujejo boljše premoženjsko stanje od dejanskega, se stanje insolventnosti ne zazna. Posledično to pomeni, da do pravočasnega sprejema ustreznih ukrepov, kot jih za primer insolventnosti gospodarske družbe določa ZFPPIPP ne pride, kar prinese odgovornost članov organov vodenja in nadzora. Zavlačevanje s predlaganjem stečaja je predvsem v interesu lastnikov gospodarske družbe, ki z odlaganjem pridobijo možnost, da iz gospodarske družbe umaknejo lastna sredstva in ustanovijo novo gospodarsko družbo, s čimer oškodujejo predvsem svoje upnike.

Keywords

gospodarske družbe;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [K. Moravec]
UDC: 347.7(043.3)
COBISS: 5290027 Link will open in a new window
Views: 1423
Downloads: 150
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Other data

Secondary language: English
Secondary title: Responsibility for a delayed insolvency of a company as a consequence of a falsified annual report from the EU Law point of view
Secondary abstract: The insolvency of a company is a state for which it is required by law to adopt appropriate measures, such as financial restructuring, compulsory composition or bankruptcy proceedings. The management and supervisory bodies are obliged to detect the state of insolvency in sufficient time and, without undue delay, continue with the measures that ensure stable financial operations of a company. The aim of taking prompt action is to protect the interests of creditors, since they can suffer the greatest losses due to delay in adopting the much-needed measures. The state of insolvency of a company, as defined in Article 14 of the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act (hereinafter: ZFPPIPP), should be detected at least during the preparation of the annual report, which is one of the most important corporate-legal instruments of every company and sole trader. Given that, the indebtedness (over-indebtedness) of a company can be determined, as well as its structure of debt, insurance and the real value of assets of the company. The general clause in the first paragraph of Article 61 of the Companies Act (hereinafter: ZGD-1) specifies that the annual report is prepared in a clear and transparent manner and that it gives a true ad fair view of the assets and liabilities of a company, its financial position and income statement. If the data reported in the annual report are falsified so as to give a better view of financial circumstances than the actual ones, the state of insolvency is not detected. Consequently, this means that the appropriate measures laid down by the ZFPPIPP in the event of insolvency are not taken on time, which is the responsibility of members of the management and supervisory bodies. Delay in proposing bankruptcy proceedings is primarily in the interest of company owners, who by delaying gain an opportunity to remove own assets from the company and establish a new company, thereby causing damage mostly to their creditors.
Secondary keywords: master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 75 f.
ID: 9157113