{"?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-VW6PAH75/ca8f434d-04efa3551d9c-143624f49a7--8/PDF","dcterms:extent":"325 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-VW6PAH75/2e01983f-470a-4c38-b4e7-5868391f7f83/TEXT","dcterms:extent":"35 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-VW6PAH75","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2016","dc:creator":["Kocbek, Marijan","Prelič, Saša"],"dc:format":[{"@xml:lang":"sl","#text":"številka:2"},{"@xml:lang":"sl","#text":"letnik:42"},{"@xml:lang":"sl","#text":"str. 233-243"}],"dc:identifier":["ISSN:0353-6521","COBISSID:5059115","URN:URN:NBN:SI:doc-VW6PAH75"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"družbe z omejeno odgovornostjo"},{"@xml:lang":"sl","#text":"financiranje"},{"@xml:lang":"sl","#text":"gospodarske družbe"},{"@xml:lang":"sl","#text":"kapitalska razmerja"},{"@xml:lang":"sl","#text":"lastni kapital"},{"@xml:lang":"sl","#text":"poslovne finance"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Financiranje d.o.o. z lastnim kapitalom| razprava o naknadnih vplačilih kot viru financiranja|"},"dc:description":[{"@xml:lang":"sl","#text":"Law on commercial companies provides far different forms for financing of limited liability companies. Shareholders flnancing the company through new contributions obtain new or additional shares. Although financing the company through additional payments does not alter proportions among shareholders, additional payments strengthen a company 's liability potential toward creditors. Therefore, the article deals with legal, accounting, and tax aspects of additional payments"},{"@xml:lang":"sl","#text":"Zakon o gospodarskih družbah omogoča različne oblike financiranja družbe z omejeno odgovornostjo. Medtem ko je za financiranje družbe z vložki značilno pridobivanje oziroma utrjevanje članske udeležbe družbenikov, financiranje družbe s tako imenovanimi naknadnimi vplačili ne spreminja razmerij med družbeniki, kljub temu pa se z njimi krepi jamstveni potencial družbe. Članek obravnava korporacijske, bilančne in davčne vidike naknadnih vplačil"}],"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-VW6PAH75","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-VW6PAH75"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-VW6PAH75/ca8f434d-04efa3551d9c-143624f49a7--8/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-VW6PAH75/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-VW6PAH75"}}}}