TFL Vsebine / Revija SIR*IUS

Corporate aspects of determining the merger or division accounting date and its proprietary legal consequences

Ena od osrednjih pravnih značilnosti združitev ali delitev gospodarskih družb je prenos pravic, obveznosti in pravnih razmerij prevzete ali prenosne družbe na nove ali prevzemne družbe. Ta prenos se opravi z univerzalnim pravnim nasledstvom, pravni učinki pa nastopijo z vpisom združitve ali delitve v sodni register. Za izvedbo združitve ali delitve mora prevzeta ali prenosna družba sestaviti zaključna poročila ter opredeliti dan obračuna združitve ali delitve ter s tem omogočiti potrebno bilančno kontinuiteto.

One of the principal legal characteristics of mergers or divisions of companies is the transfer of rights, obligations, and legal relationships of the acquired or transferring company to the new or acquiring company. This transfer is carried out by universal legal succession, and the legal effects take effect upon entry of the merger or division in the court register. For the purposes of carrying out a merger or division, the acquired or transferring company must prepare final reports and determine the accounting date of the merger or division, thereby ensuring the necessary balance sheet continuity.