TFL Vsebine / Revija SIR*IUS

Disclosure of Legal Transactions in the Report on Relationships with Related Companies

Slovenija je ena od tistih držav, ki ima v svoji korporacijski zakonodaji posebej urejene povezane družbe. Eden od stebrov ureditve povezanih družb po Zakonu o gospodarskih družbah (ZGD-1) je poročilo o odnosih do povezanih družb, s katerim se zagotavlja transparentnost razmerij znotraj skupine družb. Agencija za javni nadzor nad revidiranjem je 9. aprila letos sprejela pomembno mnenje, v katerem je opozorila na nepravilnosti pri sestavljanju poročila in zavzela pravilno stališče, da morajo biti pravni posli in drugi ukrepi razkriti individualno. Avtorja v prispevku podrobneje analizirata pravno podlago poročila o odnosih do povezanih družb ter njegov namen in sestavine.

Slovenia is one of the countries that has specifically regulated related companies within its corporate legislation. One of the pillars of the regulation of related companies under the Companies Act (ZGD-1) is the report on relationships with related companies, which ensures transparency within the group of companies. On April 9th of this year, the Agency for Public Oversight of Auditing issued an important opinion, highlighting irregularities in the preparation of the report and correctly asserting that legal transactions and other measures must be disclosed individually. The authors of the paper provide a detailed analysis of the legal basis for the report on relationships with related companies, as well as its purpose and components.