Ponovno in večkratno odločanje o izplačilu nerazporejenega bilančnega dobička

slovenian

2014

volume 40, issue 3/4

IUS SOFTWARE d.o.o.
(Obvezni izvod spletne publikacije)

The author discusses the possibilities of repeated and multiple decision-making on the disbursement of undistributed balance sheet profit in a public limited company and a limited liability company. He analyzes two options by which the shareholders and members can realize such an intention. According to the corporate rules, this can be accomplished either by modifying the resolution on the use of balance sheet profit or by passing a resolution to distribute interim dividends. Certain specifics arise from different sets of rules governing public limited companies and limited liability companies. The author draws particular attention to the inadmissibility of changing the resolution on the use of balance sheet profit, that holds the decision to use balance sheet profit for dividend payment. In other cases, the resolution on the use of balance sheet profit can be modified, or the profits can be disbursed in the form of an interim dividend.

18.01.2017