TFL Vsebine / Revija SIR*IUS

Financial reporting in relation to ongoing judicial and supervisory procedures

V prispevku analiziram obveznost organizacij, da v sklopu obveznega poročanja po Zakonu o gospodarskih družbah (ZGD-1) zunanjim uporabnikom računovodskih informacij razkrijejo podatke o sodnih in nadzornih postopkih, ki potekajo zoper njih. Z analizo normativnih podlag predstavljam možnosti, ki so organizacijam na voljo, pri čemer osrednje mesto zavzemajo pogojne obveznosti in rezervacije. Prispevek predstavlja merila za razlikovanje med navedenima gospodarskima kategorijama, dotakne pa se tudi najpomembnejših vprašanj v zvezi s kvantificiranjem tovrstnih obveznosti, njihovo davčno obravnavo in odgovornostjo za njihovo vključitev v finančna poročila.

The article analyses the obligation of organizations to disclose information on the judicial and supervisory procedures against them as part of the mandatory reporting to external users of accounting information under the Companies Act (ZGD-1). Through the analysis of the normative bases, opportunities available to organizations are presented, focused on contingent liabilities and provisions. The article also deals with the criteria for distinguishing between the listed static economic categories and also mentions the most important issues related to the quantification of such liabilities, their tax treatment and the responsibility for their inclusion in financial reports.