298 KB31 KB201320252017Šlamberger, Mihaštevilka:1letnik:43str. 123-132ISSN:0353-6521COBISSID_HOST:5433387URN:URN:NBN:SI:doc-7BBYFZD1slIUS SOFTWAREPodjetje in deloclose-out nettingfinancial collateralfinančna zavarovanjainsolvencyinsolventnostneto izravnavapobotset-offPobot in dogovor o izravnavi|Various measures and instruments are used in business practice, especially in relations between financial institutions, for exposure mitigation. These instruments need to survive any insolvency procedures against any of the parties, especially in cross-border relations. Such an instrument is close-out netting. In the following article I am comparing the close-out netting instrument, typical for financial collateral agreements, and set-off, as a standard way of closing the exposure. The advantages of close-out netting are seen in insolvency procedures against the other partyČlanek poskuša prikazati ugotovitve avstrijske teorije in sodne prakse na področju presoje kazenske in civilne odgovornosti višjih bančnih uslužbencev. Potrjuje že doslej jasno izraženo zahtevo teorije in sodne prakse, da je za pravilno kazensko obravnavo t. i. kaznivega dejanja zlorabe položaja potrebno dobro poznavanje pravil ZGD-1 o prosti poslovni presoji in zahtevani skrbnosti organov vodenja in nadzora. Prav tako je ključna obravnava vsake poslovne odločitve z vidika presoje okoliščin ex anteTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia