TFL Vsebine / Revija Poslovodno računovodstvo

Bančna luknja in vsa vprašanja, povezana z njo, so predmet tako javnih in strokovnih diskusij kot tudi žurnalističnega poročanja medijev. Kljub temu, da se s tematiko se ukvarjajo Banka Slovenije, Državno tožilstvo in parlamentarna preiskovalna komisija, ostajajo odprta številna vprašanja. Kdo je odgovoren za nastanek in kako je škoda nastala, kam je šel denar od nastale luknje? Kaj se je dogajalo v obdobju sanacije in kaj danes? Razlogov za bančno luknjo namreč zagotovo ne gre iskati izključno v bančni kriminaliteti, pač pa tudi v drugih razlogih, ki nimajo kriminalne osnove. Pomembno vlogo je odigral institut bančne tajnosti, na katerega so se banke pogosto sklicevale, ko so s stani organov odkrivanja in pregona kaznivih dejanj prejele prošnje za posredovanje podatkov o konkretnih bančnih poslih. Ali bo bančna kriminaliteta v Sloveniji dobila sodni epilog, tako kot na Islandiji? Kaj pa preiskave finančnih tokov po načelu slediti tokovom denarja, politična ter odškodninska odgovornost? Številna vprašanja ostajajo neodgovorjena, sledi in indici ostajajo in so izziv za finančno forenziko.

The banking hole and all issues related to it are subject to both public and professional discussions as well as journalistic media reporting. Despite the fact that the Bank of Slovenia, the State Prosecutor's Office and the Parliamentary Inquiry Commissions deal with the issue, many questions remain open. Who is responsible for its emergence and how the damage came about, where did the money go from the resulting hole? What happened during the period of rehabilitations and what is happening today? The causes for the banking hole are certainly not to be solely sought in banking criminality, but also in other causes that do not have a criminal basis. An important role played the banking secrecy institute, to which banks often referred when they received requests for information on specific banking transactions from the institutions of the detection and prosecution of criminal offenses. Will banking crime in Slovenia get a judicial epilogue, just like in Iceland? What about the investigation on the principle: follow the money. Who will be also political and financially responsible? Many issues remain unanswered, traces and indicators remain and are a challenge to financial forensics.