TFL Vsebine / Revija SIR*IUS

Assessment of the impending insolvency situation (Part 2)

Novela Zakona o spremembah in dopolnitvah Zakona o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju je v slovensko poslovno prakso uvedla dve novi temi. V 13.a členu je v zakon dodana opredelitev položaja grozeče insolventnosti, to je položaja, ki nastane, če je verjetno, da bo v enem letu dolžnik postal insolventen, v 30. členu pa zaveza revizorjev, računovodij in drugih oseb, da morajo, če ugotovijo, da je nastal položaj grozeče insolventnosti ali insolventnosti, o tem pisno obvestiti poslovodstvo družbe. V zakonu ni jasnih kriterijev, kdaj je družba v položaju grozeče insolventnosti. V pričujočem, drugem delu prispevka so predstavljeni kazalniki, modeli in načini merjenja solventnosti družbe. Predstavljen je tudi model Scoreboard, ki omogoča celostno presojo nastanka položaja grozeče insolventnosti. Ob koncu prispevka je pojasnjeno, v katerih primerih med druge osebe iz 30. člena zakona štejemo tudi pooblaščene ocenjevalce vrednosti.

The amended Slovenian insolvency law (FPPIPP-H) introduced two new topics into Slovenian business practice. In Article 13a, a definition of the situation of impending insolvency is added as a situation arising if it is likely that the debtor will become insolvent within a period of one year, and in Article 30, the obligation of auditors, accountants and other persons to notify the company's management in writing in case of an impending insolvency situation. The Act does not specify clear criteria about when a company is in a situation of impending insolvency. The Part 2 of this paper presents some indicators, models and methods of measuring a company's solvency. The Scoreboard model method, which enables an integral assessment of imminent insolvency, is also presented. At the end, we explain in which cases Certified Business Valuators are included among the "other persons" referred to in Article 30 of the Act.