Statutarne rezerve delniške družbe

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Povzetek: V prispevku avtor obravnava statutarne rezerve delniške družbe kot eno izmed podkategorij rezerv iz dobička. Bistvena razlika med zakonskimi in statutarnimi rezervami je v obligatornosti. Delniška družba je v odločitvi o tem, ali bo imela statutarne rezerve, avtonomna. So pa te dopuščene samo, če statut določa, da ima družba statutarne rezerve. Avtor posebej obravnava, katere so obvezne sestavine pravilne statutarne ureditve teh rezerv, če jih želi družba oblikovati v skladu z zakonom. Zahtevnejša vprašanja so povezana z bilančnopravnimi vidiki izkazovanja statutarnih rezerv, še posebno ob upoštevanju dotiranja ali sproščanja statutarnih rezerv ter izkazovanju njihovega učinka v bilančnem dobičku, ki je tudi sestavni del računovodskih izkazov v letnem poročilu družbe. Avtor obravnava posamezna v praksi odprta vprašanja, ki se pojavljajo ob statutarnih rezervah, in opredeli tudi možnost, da družba s spremembo statuta ali z novim statutom ukine obstoječe statutarne rezerve. Pri tem je treba opredeliti vir, v katerem se bilančnopravno izkaže učinek takšne ukinitve, to je v povečanem bilančnem dobičku družbe ter hkrati v opredelitvi kategorije prenesenega dobička. Ključne besede:statutarne rezerve, rezerve iz dobička, bilanca stanja, bilančni dobiček, statut delniške družbe Title: Statutory Reserves of a Public Limited Company Abstract: The author discusses the statutory reserves of a public limited company as one of the subcategories of revenue reserves. The essential difference between legal and statutory reserves is that the former are mandatory while the latter are dispositive. The public limited company is autonomous in its decision on whether to have statutory reserves. However, the statutory reserves are permitted only if the articles of association provide that the company has statutory reserves. The author specifically examines which questions need to be addressed in the articles of association if a company wants to establish statutory reserves in accordance with the law. Complex questions arise regarding the aspect of balance sheet presentation of statutory reserves, particularly with regard to the increase and decrease or statutory reserves and to the presentation of their impact on distributable profit, which is also an integral part of financial statements in the annual report of the company. The author discusses various practical outstanding issues that arise in relation to the statutory reserves; in this context, he addressed the option of elimination of existing statutory reserves either via an amendment to the articles of association or adoption of new articles of association. In such a case, it is necessary to define the source in which the effects of such an elimination are presented in the balance sheet, i.e. an increase in distributable profit. Key words: statutory reserves, revenue reserves, balance sheet, distributable profit, articles of association of a public limited company


 

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