TFL Vsebine / Revija SIR*IUS

Amending Companies Act (ZGD-1I) - Part 1: Corporate Group Law and Corporate Governance Novelties

Avtor v prispevku analizira novosti na področju koncernskega prava in korporativnega upravljanja, ki jih je uveljavila pred kratkim sprejeta novela Zakona o gospodarskih družbah (ZGD-1I). Namen noveliranja koncernskega prava je izboljšanje zaščite manjšinskih družbenikov in upnikov odvisnih družb. V zvezi s tem so ključnega pomena spremembe sestavin poročila o odvisnosti, zakonska opredelitev nalog zunanjega revizorja in uvedba posebne revizije razmerij med povezanimi družbami. V pogodbenem koncernu in pri vključitvi se izboljšuje informiranost zunanjih družbenikov in povsem na novo uvajata revizija podjetniške pogodbe in revizija vključitve. Novosti na področju korporativnega upravljanja je manj. Najpomembnejša med njimi je zakonska ureditev razmerja med nadzornim svetom oziroma njegovo revizijsko komisijo in notranjim revizorjem. V zvezi s tem se avtor zavzema za dodatne ukrepe. Za revizorje je pomemben tudi prenos pooblastil za sklenitev pogodbe o revidiranju na predsednika nadzornega sveta.

The paper analyses corporate group law and corporate governance novelties introduced by the recently adopted Act Amending the Companies Act (ZGD-1I). In terms of corporate group law, the purpose of the amending act was to improve the protection of minority shareholders and creditors in subsidiaries. In this respect, the key amendments pertain to the components of the dependence report, a legal definition of the tasks to be carried out by an external auditor and the introduction of special auditing of relationships between affiliated companies. In terms of contract-based groups and integration, the amending act improved the provision of information to external shareholders and introduced two completely new amendments: corporation agreement auditing and integration auditing. The amending act includes fewer novelties in terms of corporate governance. The most important novelty lies in the regulation of the relationship between the Supervisory Board or its Audit Committee and the internal auditor. The author of the paper advocates for further measures in this regard. Auditors will also find it relevant that the amending act includes an amendment pertaining to the devolution of powers to conclude an auditing agreement to the Chairman of the Supervisory Board.