TFL Vsebine / Revija SIR*IUS

Disclosure of information and documentation within due diligence

V prispevku obravnavamo razkrivanje informacij in dokumentacije v okviru skrbnega pregleda družbe z omejeno odgovornostjo s strani potencialnega kupca poslovnega deleža v tej družbi. Uvodoma so navedene pravne podlage za skrbni pravni pregled družbe, pri čemer kot običajno podlago za to štejemo pravico družbenika do informacij oziroma vpogleda v knjige in spise, to pa nato upoštevamo kot izhodišče za obravnavo nadaljnjih raziskovalnih vprašanj. Pri preučevanju skrbnega pregleda družbe raziščemo, ali ima družba obveznost razkritja informacij in dokumentacije ter pod katerimi pogoji in v kakšnem obsegu jo mora izpolniti. Prispevek se osredotoča na položaj družbe pri skrbnem pregledu, zlasti v zvezi z obveznostjo razkritja informacij in dokumentacije ter v zvezi z drugimi vprašanji, povezanimi s skrbnim pregledom družbe.

In the article, we examine disclosure of information and documentation in the context of due diligence of a limited liability company by a prospective purchaser of a business share in this company. Initially, the legal bases for conducting due diligence are specified, identifying the shareholder's right to information and inspection of books and records as the typical legal basis which serves as the foundation for the review of further research questions. In the review of a company due diligence, we assess whether the company is obligated to disclose information and documentation, and under what conditions and to what extent such an obligation shall be fulfilled. Emphasis is placed on the company's position during the due diligence, particularly in relation to the company's duty to disclose information and documentation, and other related issues.