20.500.12556/DKUM-63409 SKRBNOST ČLANOV UPRAVE IN NADZORNEGA SVETA BANK IN HRANILNIC DILIGENCE OF MEMBERS OF THE MANAGEMENT AND SUPERVISORY BOARD OF THE BANKS AND OF THE SAVING BANKS Kako skrbni so pri izvajanju svojih pristojnosti in dolžnosti člani nadzornega sveta in člani uprave v bankah in hranilnicah, je moč razbrati iz letnih poročil posameznih bank, v katerem nadzorni svet poda poročilo o načinu delovanja njegovih članov in članov uprave v preteklih letih. V poročilih, ki jih pripravi nadzorni sveti, je govora o tem, kakšne naloge opravljajo člani nadzornega sveta in uprave skozi leto, da bi s tem pripomogli k čim bolj uspešnemu poslovanju banke. Nadzorni svet je dolžan nadzirati vodenje uprave in zagotoviti, da oba organa svoje delo opravljata v skladu z veljavno zakonodajo in statutom banke. Za potrditev, ali so člani uprave in nadzornega sveta dovolj skrbno opravljali svoje dolžnosti in pristojnosti, niso dovolj zgolj poročila nadzornega sveta, ampak je potrebno proučiti tudi izjave, ki jih pripravijo člani nadzornega sveta in uprave in ki se nanašajo na upravljanje v zvezi z banko. V izjavah o upravljanju je govora o dveh kodeksih, in sicer Kodeksu upravljanja javnih delniških družb in Kodeksu korporativnega upravljanja družb s kapitalsko naložbo države. Banke poslujejo v skladu s tema kodeksoma, vendar se pojavijo tudi odstopanja v zvezi s posameznimi določili kodeksov, ki pa jih morajo banke navesti in pojasniti. Tako kot pravila veljajo za člane nadzornih svetov in uprav v slovenskih bankah, tako veljajo tudi za člane nadzornega sveta in uprave v Hrvaški banki in, sicer Hrvatski poštanski banki d. d. Kodeks o izvajanju svojih zadolžitev je potrebno upoštevati tudi v Hrvatski poštanski banki (Kodeks korporativnog upravljanja). Nadzorni svet v hrvaški banki prav tako sestavi poročilo, v katerem poroča o delovanju uprave in nadzornega sveta banke. V poročilu je moč zaznati, ali so člani pri svojem delovanju ravnali dovolj skrbno ali ne. V ameriški banki Bank of America, ki je tudi bila del raziskave, pa ni urejenega sistema, kjer bi delovala organa, ki delujeta pri nas, torej nadzorni svet in uprava, ampak banko vodi in nadzira upravni odbor z izvršnimi in neizvršnimi direktorji. Izvršni direktor s pomočjo ostalih zaposlenih v banki sestavi letno poročilo, kjer prikažejo poslovanje banke skozi leto in svoje delo, ki so ga opravili v zvezi z bančnimi posli, ter svojo skrbnost v zvezi s posameznimi zadolžitvami. Tudi v Bank of America upoštevajo veljavno zakonodajo, ki se nanaša na bančništvo, sama banka pa ima svoj kodeks in sicer Code of Conduct, ki obravnava, kako mora organ banke delovati. Iz vseh letnih poročil lahko razberemo, da člani nadzornega sveta in člani uprave ter izvršni direktorji svoje zadolžitve ter pristojnosti opravljajo kot skrbni gospodarstveniki. V nekaj primerih prihaja do izjem, ko se nekatere zadolžitve niso opravile povsem v skladu s kodeksi ali zakoni in načeli skrbnega ravnanja, vendar pa so te izjeme opravičljive, saj so ostale naloge bile opravljene dovolj skrbno. How efficient are the members of the supervisory and management board when exercising their powers and duties in banks and savings banks can be observed from the annual reports of individual banks, in which the supervisory board presents a report on the operation of its members and board members in recent years. The reports, prepared by the supervisory board, presents the tasks that are performed in order to maintain a successful management of the bank by members of the supervisory board and the management board throughout the year. The supervisory board is obligated to monitor the management of the bank by the administration and to ensure that their work is in accordance with the law and the bank's Statute. To confirm, whether the members of the management board and the supervisory board carried out their duties and responsibilities, the reports of the supervisory board are not sufficient enough. It is also necessary to examine the statements prepared by the members of the supervisory board and management board about the management of the bank. The statements about management consists two codes, namely the Code of Corporate Governance and Code of Corporate Governance of State capital investment. Banks operate in accordance with these codes, deviations from the codes also occur in relation to specific provisions, but the banks have to specify these deviations and explain the reason behind them. Like the rules apply to members of supervisory boards and board members of Slovenian banks, they also apply to members of the supervisory board and board members in the Croatian bank, the Croatian Postal Bank d. d. (Hrvatska poštanska banka d. d.). The code for the performance of their duties must also be respected in the Croatian Postal Bank (Code of corporate governance). The supervisory board of the Croatian Bank also draws up a report, which consists of the functioning of the management board and the supervisory board. From the report we can conclude, whether the members handled their work carefully enough. The Bank of America, which was also part of the research, there is no organized system consisting of the supervisory board and the management board, but the bank is being managed and supervised by the management board with executive and non-executive directors. The executive director draws up an annual report with the help of other bank employees, which show the bank's operations during the year and the work that they have done in connection with banking transactions, and its diligence in relation to particular tasks. Even the Bank of America respects the existing legislation relating to banking but the bank itself also has its own code, namely the Code of Conduct, which deals with how the bank should operate. We can conclude from all of the annual reports that the members of the supervisory and management board and the executive directors perform their duties and powers with care and diligence. In some cases, there are exceptions where certain tasks are not carried out in full compliance with the codes or the law and the principles of diligence, but these exceptions are justified, since other tasks were carried out carefully enough. skrbnost nadzorni svet uprava letna poročila Kodeks upravljanja javnih delniških družb care supervisory board management board annual reports Code of Corporate Governance true true false [A. Skejić] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2016-09-09 22:37:31 2016-12-01 09:37:50 2022-07-02 03:07:14 2019-07-11 13:27:00 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.71 12627740 URN:SI:UM:DK:TMTD6GDN VS_Skejic_Almina_2016.pdf VS_Skejic_Almina_2016.pdf 1 DAC9E52EDA06D4418BCDBA60B547FD61 446995ab1ce51bf8122618ba954db7fc84beddc8340c0bbd59565686d1428cde 912ba454-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=105566 Ekonomsko-poslovna fakulteta 0 0 0