20.500.12556/DKUM-70707 Obvladovanje tveganj poslovodskih prevar in zlorab insolvenčnega sistema pred začetkom postopka zaradi insolventnosti v Sloveniji Managing the risk of the management fraud and insolvency system abuse befor the start of the insolvency precedures in slovenia V času gospodarske krize so se pričeli prvi odmevni stečaji večjih gospodarskih družb. V mnogih insolvenčnih postopkih teh družb so bila ugotovljena nedovoljena ali celo nezakonita dejanja poslovodstva. Največja tveganja za nedopustna dejanja se pojavijo v času, ko poslovodstvo ugotovi, da ne bo zmožno poplačati svojih dolgov v z upniki dogovorjenem roku. Pritiski upnikov, da zasežejo, kar je v dolžnikovem premoženju še ostalo, se stopnjujejo, poslovodstvo dolžnika pa lahko posledično prične z dejanji onemogočanja upnika, da pride do svojega poplačila ter da sproži stečajni postopek nad organizacijo. Dolžnik lahko z zakonsko dopustnimi dejanji obljubi v prisilni poravnavi nerealno poplačilo upnikom ali pa zavlačuje predlog upnika za začetek stečajnega postopka. Za preprečevanje zlorab insolvenčnega sistema je možno vgraditi notranje mehanizme za preprečevanje prevar in zlorab poslovodstva. Vendar kadar je lastništvo razkropljeno ali kadar ima poslovodstvo prevladujoč vpliv nad organizacijo, notranji mehanizmi niso več učinkoviti. Takrat je pomembna vloga zunanjih mehanizmov, ki jih države na različne načine implementirajo v zakonodajo. V insolvenčnem sistemu, kjer obstajajo večja tveganja prevar in zlorab, na primer v ZDA, na osnovi izbranih razpoznavnih znakov ločujejo med poštenimi predlogi in nepoštenimi predlogi za začetek insolvenčnega postopka. Raziskava je pokazala, da v Sloveniji nimamo zapisanih meril za razlikovanje med poštenimi in nepoštenimi predlogi za začetek insolvenčnega postopka, kar povzroča večje tveganje, da interesi upnikov insolventnega dolžnika ne bodo zaščiteni. Ne glede na to sodišča po lastnih oblikovanih stališčih presojajo ali gre v posameznem primeru za zlorabo insolvenčnega sistema ali ne. V večini sodišča ugotavljajo, da je namen zlorabe insolvenčnega sistema, predvsem vlaganje ugovorov in predlogov za začetek prisilne poravnave, zavlačevanje z začetkom stečajnega postopka. V proučevanih primerih se je izkazalo, da je večina obravnavanih nepoštenih dolžnikov uporabljala pravna sredstva, s katerimi je uspešno zavlačevala postopek, sodišče pa praktično ni imelo sredstev, s katerimi bi lahko takoj po zaznani zlorabi ter prevari postopek ustavilo in začelo stečajni postopek. The first resounding bankruptcies of large corporations began in the time of economic crisis. In a great many of these insolvency procedures, forbidden or even unlawful actions of corporate management were discovered. The highest risk for unlawful actions is when the management realizes it will be impossible to repay debts to the creditors in the agreed period of time. The pressure the creditors apply in an effort to recoup a portion of what they are owed intensifies and consequently the debtor’s management can start taking actions against the creditor to prevent him from recovering the funds and file a petition for bankruptcy against the organization. In the composition (compulsory settlement) with creditors, a debtor has two options: he can either use legally allowed actions to make a false promise to repay debts, or delay filing for bankruptcy. To prevent the abuse of insolvency system, internal control mechanisms can be implemented to guard against the management fraud and misuse. But in case of dispersed or concentrated ownership internal mechanisms are no longer efficient. In such cases the role of external mechanisms implemented by the states through legislation plays a major part. In bankruptcy systems where the risk of fraud and misuse is higher, for example in the USA, they are able to distinguish between good faith and bad faith bankruptcy filing based on obvious signs and factors. A research has shown that in Slovenia there are no written standards to be able to distinguish between good and bad faith bankruptcy filing, which poses a greater risk of the debtor not acting in the creditor’s best interest. Regardless of this the courts apply their own judgement when ruling on abusive bankruptcy filing in each individual case. A few cases have revealed that the main purpose of insolvency system abuse is to file objection against the creditor’s motion to file a petition for bankruptcy and a motion to start a composition (compulsory settlement) so as to delay bankruptcy. The studied cases have shown that the majority of unscrupulous debtors used legal remedies which helped delay the proceedings and the court had practically no means to stop the discovered fraud and misuse and commence bankruptcy. poslovodska prevara poslovodska zloraba insolvenčni postopek insolventnost prisilna poravnava stečaj mehanizmi za preprečevanje prevar in zlorab. management fraud management abuse insolvency procedure insolvency composition (compulsory settlement) bankruptcy mechanisms to prevent fraud abuse and misuse. true true false [M. Kolenc] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2018-06-07 20:32:39 2018-10-12 11:20:02 2022-08-01 19:42:42 2019-07-11 18:17:00 2018 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 347.7 13105948 URN:SI:UM:DK:FU2ZI5OC MAG_Kolenc_Maja_2018.pdf MAG_Kolenc_Maja_2018.pdf 1 7951EFD4450552E2DA70A9A2386A3C60 2cea33cab63a6196bc633dfd2b300b604653ac8557ef07397a59765f3fd0b7f0 35d9148c-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/2c0eff70-55b8-4d7d-8204-c92ef897fca7 https://dk.um.si/Dokument.php?lang=slv&id=127957 Ekonomsko-poslovna fakulteta 0 0 0