{"?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-UUCV7ZO2/e71b4-c608afd-2a376-28c66bb7f0-9469d/PDF","dcterms:extent":"313 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-UUCV7ZO2/b0f6d789-77f2-469e-a0c3-4d12b666c8ab/TEXT","dcterms:extent":"23 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-UUCV7ZO2","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":"Kocbek, Marijan","dc:format":[{"@xml:lang":"sl","#text":"številka:3/4"},{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"str. 399-406"}],"dc:identifier":["ISSN:0353-6521","COBISSID:13807697","URN:URN:NBN:SI:doc-UUCV7ZO2"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"bilance"},{"@xml:lang":"sl","#text":"delitev dobička"},{"@xml:lang":"sl","#text":"dividende"},{"@xml:lang":"sl","#text":"dobiček"},{"@xml:lang":"sl","#text":"gospodarske družbe"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Ponovno in večkratno odločanje o izplačilu nerazporejenega bilančnega dobička|"},"dc:description":[{"@xml:lang":"sl","#text":"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"},{"@xml:lang":"sl","#text":"Avtor obravnava možnosti ponovnega in večkratnega odločanja o izplačilu nerazporejenega bilančnega dobička v d. d. in d. o. o. Pri tem analizira dve možnosti, s katerima lahko delničarji in družbeniki uresničijo takšno zamisel. S korporacijskopravnega vidika lahko to izpeljejo bodisi s spremembo sklepa o uporabi bilančnega dobička ali s sklepom o delitvi vmesne dividende. Pri tem so nekatere razlike med pravno ureditvijo d. d. in d. o. o. Avtor posebej opozarja na nedopustnost spreminjanja sklepa o uporabi bilančnega dobička, s katerim je bilo odločeno, da se bilančni dobiček uporabi za izplačilo dividend. V drugih primerih se lahko sklep o uporabi bilančnega dobička spremeni, dobiček pa se lahko deli tudi v obliki vmesne dividende"}],"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-UUCV7ZO2","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-UUCV7ZO2"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-UUCV7ZO2/e71b4-c608afd-2a376-28c66bb7f0-9469d/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-UUCV7ZO2/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-UUCV7ZO2"}}}}