TFL Vsebine / Revija SIR*IUS

Amendments of the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act ZFPPIPP-H, and the role of business appraisers

Članek analizira vlogo pooblaščenih ocenjevalcev vrednosti v postopkih zaradi insolventnosti, s posebnim poudarkom na prisilni poravnavi in stečaju. V prvem delu prispevka je predstavljen zakonodajni okvir v Sloveniji, pri čemer so na kratko predstavljene naloge in pooblastila pooblaščenih ocenjevalcev vrednosti v obeh postopkih. Pri tem je poudarjena ključna vloga teh strokovnjakov v postopkih zaradi insolventnosti, in to tako v postopku finančnega prestrukturiranja kot v stečaju. V drugem delu prispevka so s primarnimi podatki predstavljeni posamični empirični podatki in ugotovitve, ki nakazujejo, da kljub zelo pomembnemu normativnemu položaju, ki ga zakon namenjena pooblaščenim ocenjevalcem vrednosti, obstajajo področja za izboljšanje prakse, usmerjena v povečanje zanesljivosti in izidov teh postopkov.

The article examines the role of certified appraisers in insolvency proceedings, with a particular emphasis on compulsory settlements and bankruptcy procedures. Initially, it presents the legislative framework in the Republic of Slovenia, succinctly outlining the tasks and authorities granted to certified appraisers in both contexts. The author emphasizes the vital role of these experts in insolvency proceedings, both in financial restructuring and in bankruptcy. In the subsequent section, through the utilization of primary data, the paper presents individual empirical findings that suggest that, despite the significant normative position accorded to certified appraisers by law, there are potential areas for practice improvement aimed at enhancing the reliability and outcomes of these procedures.