TFL Vsebine / Revija SIR*IUS

Related parties transactions in Slovenian Companies Act

Pravni posli med gospodarsko družbo in povezanimi osebami so predmet posebne ureditve, ki se je spremenila z novelo ZGD-1 K. Novela je prinesla strožjo ureditev predvsem za posle, ki jih s povezanimi strankami sklepajo delniške družbe z vrednostnimi papirji, s katerimi se trguje na organiziranem trgu. Za vse posle s povezanimi strankami, ki presegajo 2,5 % aktive, se zahteva soglasje nadzornega organa. Pri izdaji soglasja ima posebno vlogo revizijska komisija. Vse take posle mora družba objaviti na svojih spletnih straneh. Posebna ureditev velja tudi za posle s člani organov vodenja in nadzora ter prokuristi, njihovimi družinskimi člani in z njimi povezanimi pravnimi osebami. Ta ureditev velja za vse delniške družbe ter srednje in velike družbe z omejeno odgovornostjo. Še dodatno pa so posebni pogoji ali pravne posledice predpisane za posojilne in svetovalne pogodbe.

Legal transactions between a company and related parties are subject to special regulation, which was changed with the amendment to the Companies Act (ZGD-1 K). The amendment introduced stricter regulations, especially for related party transactions made by joint-stock companies whose securities are traded on an organized market. All related party transactions in excess of 2.5% of companies' assets require the consent of the supervisory body. The audit committee has a special role in the consent procedure. The company must also disclose the transaction data in accordance with general rules of transparency. Special provisions apply to companies' transactions with members of management and supervisory bodies and procurators, their family members and related legal entities. This regime applies to all joint stock companies and medium and large limited liability companies. In addition, special conditions or legal consequences are prescribed for loan and advisory contracts.