TFL Vsebine / Revija Poslovodno računovodstvo

Vse gospodarske družbe v Sloveniji so pravne osebe in zato lahko sklepajo pravne posle tudi s svojimi delničarji. Zaradi konflikta interesov, so ti posli posebej urejeni in omejeni ter jih je potrebno razkrivati. V imenu družbe njene posle vodi uprava, ki družbo zastopa kot zakonit zastopnik. Delničarji po ZGD-1 niso ne lastniki in tudi ne upniki družbe, temveč imajo v družbi članske pravice na podlagi lastništva delnic. Med trajanjem družbe lahko delničarji dobijo od družbe le plačilo deleža v bilančnem dobičku (dividendo) in plačilo zaradi dopustne pridobitve lastnih delnic. V ZGD-1 so posebej urejena razmerja med povezanimi družbami, ki jih je potrebno razkrivati v posebnem poročilu o razmerjih s povezanimi družbami. Pripravlja se tudi sprememba ZGD-1K, ki bo implementirala direktivo EU o pravicah delničarjev. V članku so predstavljene nove določbe, ki urejajo posle s povezanimi osebami.

All companies in Slovenia are considered legal entities and therefore capable of entering into business relations also with its shareholders. For the reasons of conflicts of interests such business relations are subject to special regulation and mandatory disclosure. The company´s business matters are being led by the management, who is also representing the company. According to the Companies Act the shareholders are neither owners of the company nor its creditors, but merely holders of membership rights arising from the shares they are holding. During the company´s lifecycle the shareholders have generally the right to profit and the right to a compensation in case of a legitimate purchase of own shares by the company itself. The Companies Act provides a special part to the relations between affiliated companies that have to be disclosed in a report on relations with affiliated companies. Another amendment of the Companies Act is in the preparation phase that plans to implement the Shareholder Rights Directive. This article deals with the new provisions regulating business relations with affiliated persons.