{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-BH2QDB78/cb0b3-e1ef52c6eb-a-4757db01-2b6409ca/PDF","dcterms:extent":"322 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-BH2QDB78/bbb7520a-9ee2-4f45-b0a3-cb611d0c7ec6/TEXT","dcterms:extent":"38 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-BH2QDB78","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2014","dc:creator":"Podgorelec, Peter","dc:format":[{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"številka:6/7"},{"@xml:lang":"sl","#text":"str. 1308-1319"}],"dc:identifier":["ISSN:0353-6521","COBISSID:14020177","URN:URN:NBN:SI:doc-BH2QDB78"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"delničarji"},{"@xml:lang":"sl","#text":"družbeniki"},{"@xml:lang":"sl","#text":"gospodarske družbe"},{"@xml:lang":"sl","#text":"kapitalska razmerja"},{"@xml:lang":"sl","#text":"kreditiranje"},{"@xml:lang":"sl","#text":"zasebni kapital"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Dopustnost posojil in finančne pomoči med družbeniki, delničarji in njihovo gospodarsko družbo|"},"dc:description":[{"@xml:lang":"sl","#text":"In the article, the author deals with loans between a company and its shareholders. Downstream loans are regulated in Slovenian Companies Act (Articles 498, 499 and 227(4)). Upstream loans have to be judged based on capital maintenance rules. It is the same for insurances for third person loans, for example banks. If the loan is financed from the available capital of the company, special features are valid for a group of companies and for private limited companies. The prohibition from 248(1) of Slovenian Companies Act also applies for financial assistance after taking over a company"},{"@xml:lang":"sl","#text":"Avtor obravnava posojila med družbo in njenimi družbeniki oziroma delničarji. Posojila družbi in zavarovanja so v Zakonu o gospodarskih družbah (ZGD-1) posebej urejena (498., 499. člen in četrti odstavek 227. člena - tako imenovana kapitalska posojila). Posojila družbe družbenikom (up-stream) pa je treba presojati z vidika splošnih pravil o ohranjanju kapitala. Enako velja za zavarovanja za posojila tretjih oseb, na primer bank. Nekatere posebnosti veljajo v koncernskih družbah in v d. o. o., če je posojilo dano v breme nevezanega premoženja. Prepoved iz 248. člena ZGD-1 se nanaša tudi na primere naknadne finančne pomoči"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-BH2QDB78","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-BH2QDB78"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-BH2QDB78/cb0b3-e1ef52c6eb-a-4757db01-2b6409ca/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-BH2QDB78/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-BH2QDB78"}}}}