{"?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-G92UKSYD/5001--c4-848e3ad9ce8b6497280e44-aa1f/PDF","dcterms:extent":"181 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-G92UKSYD/d08e3b56-2158-4375-9f67-659737296d1a/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-G92UKSYD","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2020","dc:creator":"Ćaćić, Nino","dc:format":[{"@xml:lang":"sl","#text":"letnik:46"},{"@xml:lang":"sl","#text":"številka:8"},{"@xml:lang":"sl","#text":"str. 1293-1307"}],"dc:identifier":["ISSN:0353-6521","COBISSID_HOST:45748995","URN:URN:NBN:SI:doc-G92UKSYD"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Lexpera"},"dc:subject":[{"@xml:lang":"en","#text":"balance law"},{"@xml:lang":"sl","#text":"bilančno pravo"},{"@xml:lang":"sl","#text":"d. o. o."},{"@xml:lang":"sl","#text":"družba z omejeno odgovornostjo"},{"@xml:lang":"sl","#text":"GmbH"},{"@xml:lang":"sl","#text":"osnovni kapital"},{"@xml:lang":"sl","#text":"poenostavljeno zmanjšanje osnovnega kapitala"},{"@xml:lang":"sl","#text":"povratni učinek"},{"@xml:lang":"en","#text":"rebound effect"},{"@xml:lang":"en","#text":"simplified capital reduction"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Poenostavljeno zmanjšanje osnovnega kapitala v d. o. o. in GmbH|"},"dc:description":[{"@xml:lang":"sl","#text":"The author discusses the procedure of simplified capital reduction in a company with limited liability, in both Slovenian and German law. This represents a transaction on the passive side of the balance sheet, with assets remaining unchanged. The purpose of this transaction is recapitalisation of the company. This recapitalisation can be accelerated if the simplified capital reduction is linked to the institute of rebound effect and capital increase. The, the company gains extra assets"},{"@xml:lang":"sl","#text":"Avtor se v prispevku ukvarja s postopkom poenostavljenega zmanjšanja osnovnega kapitala v družbi z omejeno odgovornostjo, in sicer tako, da primerja slovenski in nemški pravni red. Gre za transakcijo na pasivni strani bilance stanja, pri čemer se premoženje družbe ne spremeni. Namen te transakcije je sanacija družbe. Sanacija se lahko pospeši, če se poenostavljeno zmanjšanje poveže z institutoma povratnega učinka in povečanja osnovnega kapitala. S tem je zagotovljeno dodatno premoženje za družbo"}],"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-G92UKSYD","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-G92UKSYD"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-G92UKSYD/5001--c4-848e3ad9ce8b6497280e44-aa1f/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-G92UKSYD/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-G92UKSYD"}}}}