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Title:POMEN IN POSTOPEK STATUSNIH PREOBLIKOVANJ Z DELITVIJO IN IZČLENITVIJO
Authors:Hergamas, Nataša (Author)
Bratina, Borut (Mentor) More about this mentor... New window
Files:.pdf UNI_Hergamas_Natasa_2010.pdf (613,66 KB)
MD5: F7B085977EE0A0BAE56825EC56967665
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:V današnjih ekonomskih razmerah se pojavlja veliko razlogov, zaradi katerih se družbe odločajo za statusna preoblikovanja. Zakonodajalec je zato oblikoval posebna pravila, ki ne le zagotavljajo zaščito interesov imetnikov deležev in upnikov, temveč tudi pravila, ki družbam omogočajo preprosto, hitro in celovito spreminjanje premoženjske strukture ter s tem lažje doseganje njihovih interesov. Pravila, ki to omogočajo, so pravila za statusna preoblikovanja. Zakonska ureditev pa ni bila lahka, saj je morala zagotoviti kompromis različnih interesov: voljo večinskih imetnikov deležev po preoblikovanju, interesa upnikov, da bo družba tudi po preoblikovanju izpolnila vsebino njihovih terjatev, ter interesa manjšinskih imetnikov deležev, da se njihov premoženjsko-upravljavski položaj ne spremeni, oziroma da se vsaj ne poslabša. Za problematiko statusnih preoblikovanj smo se odločili zato, ker se zaradi aktualnih ekonomskih razmer vedno več gospodarskih družb odloča za podjetniška prestrukturiranja in s tem spremembo premoženjske strukture. Pravila podjetniškega prestrukturiranja pa so odlična rešitev za vse, ki se želijo preoblikovati, brez da bi morali prej likvidirati družbo in jo na novo ustanoviti, pod pogoji, ki ustrezajo njihovim interesom. Prav tako pa pravila varujejo interese imetnikov deležev in upnikov, ki zaradi tega ne ovirajo postopka delitve.
Keywords:Statusna preoblikovanja, delitev, razdelitev, oddelitev, izčlenitev, univerzalno pravno nasledstvo, prenos premoženja, imetniki deležev, upniki, davčno nevtralno obravnavanje.
Year of publishing:2010
Publisher:[N. Hergamas]
Source:Maribor
UDC:347.7
COBISS_ID:10395676 New window
NUK URN:URN:SI:UM:DK:V3L2FLRJ
Views:2621
Downloads:702
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:MEANING AND PROCESS OF TRANSFORMATION OF STATUS WITH DIVISION AND SPIN-OFF
Abstract:In todays economic situations there are a lot of reasons for a division of corporations. That is whay a legislator formed special regulations, that don't only protect the interests of shareholders and creditors, but also enable companies to change their property simple, fast and complete and with this an easy reach of their interests. Regulations, that allow all that, are regulations for division of corporation. Legislation was not easy, becasue the legislator had to assure a compromise betwen different interest: intentions of major shareholders to divide, interest of creditors that the company will fulfil their unsettled debts, and an interest of minority shareholders, that their property does not changes or worsens. I decided to investigate the division of corporations, becasue more and more companies decides to divide. The rules of division are a perfect solution for all the companies that want to divide, but doesn't want to declare liquidation or bankruptcy and established the company all over again. But the regulations also protect the interests of shareholders and creditors, so that they don't obstruct the divisions procedure.
Keywords:division of corporate, split-up, split-off, spin-off, universal legal succession, property transfer, shareholders, creditors, natural tax treatment.


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