{"?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-D9E4ODO0/08e4e-60a1d76b--20916d72fbfec688-232/PDF","dcterms:extent":"505 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-D9E4ODO0/1b2726ee-7fc0-46f3-8dd6-e9108ba02628/TEXT","dcterms:extent":"155 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-D9E4ODO0","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2013","dc:creator":"Podgorelec, Peter","dc:format":[{"@xml:lang":"sl","#text":"številka:1"},{"@xml:lang":"sl","#text":"letnik:39"},{"@xml:lang":"sl","#text":"str. 21-66"}],"dc:identifier":["ISSN:0353-6521","COBISSID:11332124","URN:URN:NBN:SI:doc-D9E4ODO0"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"GV Založba"},"dc:subject":[{"@xml:lang":"sl","#text":"finančno upravljanje"},{"@xml:lang":"sl","#text":"gospodarske družbe"},{"@xml:lang":"sl","#text":"letna poročila"},{"@xml:lang":"sl","#text":"nadzorni sveti"},{"@xml:lang":"sl","#text":"poslovne knjige"},{"@xml:lang":"sl","#text":"uprava"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Zagotavljanje pravilnosti sestave in objave letnega poročila - 60.a člen ZGD-1|"},"dc:description":[{"@xml:lang":"sl","#text":"In the article the author discusses the obligations of members of management and supervisory bodies in relation to bookkeeping, composing and publishing of annual and consolidated annual reports and liability pertaining to violations of the above, ranging from criminal to civil. Provisions of Article 60.a, added to ZGD-1 with the implementation of Directive 2006/46/EC by means of amendment ZGD-1B, only confirmed the collective nature of duties, a principle that has been known in Slovenian corporate law before. Along with concretization of duties and raising the issue of how the collective principle is implemented in the case of interior distribution of tasks among members of management and supervisory bodies, special attention is also paid to the obligation of certification - a relatively new institute. Special emphasis is placed on the role of annual report auditor and internal auditor and the importance of their cooperation with a supervisory body or audit committee"},{"@xml:lang":"sl","#text":"Avtor obravnava v članku dolžnosti članov organov vodenja ali nadzora v zvezi z vodenjem poslovnih knjig ter sestavo in objavo letnega in konsolidiranega letnega poročila, kakor tudi z njihovo kršitvijo povezane odgovornosti, od kazenske do civilne. Določba 60. a člena, s katero je bil ZGD-1 dopolnjen ob implementaciji Direktive 2006/46/ES z novelo ZGD-1B, je zgolj potrdila kolektivnost dolžnosti, saj je to princip, ki ga je slovensko korporacijsko pravo poznalo že pred tem. Ob konkretizaciji dolžnosti ter vprašanju, kako se princip kolektivnosti uresničuje v primeru notranje porazdelitve nalog med člani organov vodenja ali nadzora, je posebna pozornost namenjena tudi dolžnosti certificiranja, ki je relativno nov institut. Poseben poudarek je dan tudi vlogi revizorja letnega poročila in notranjega revizorja ter pomenu njunega sodelovanja z organom nadzora oziroma revizijsko komisijo"}],"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-D9E4ODO0","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-D9E4ODO0"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-D9E4ODO0/08e4e-60a1d76b--20916d72fbfec688-232/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-D9E4ODO0/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-D9E4ODO0"}}}}