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POSOJILO GOSPODARSKE DRUŽBE ODOBRENO FIZIČNI OSEBI - Razkritje posojila v letnem poročilu (15.02.2017)

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<span style='font-size:12.0pt'>Iz sklopa - modula:</span></p>
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<span style='font-size:12.0pt'>PRAKSA/Mnenja strokovnjakov/Ostalo/
…</span></p>
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<span style='font-size:12.0pt;line-height:150%'> </span></p>
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<b><span style='font-size:14.0pt; line-height:150%'>POSOJILO
GOSPODARSKE DRUŽBE ODOBRENO FIZIČNI OSEBI – Razkritje posojila v
letnem poročilu</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'>
<span style='font-size:12.0pt;line-height: 150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'>Številka:
 07/KM/2017</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'>Datum:  
30.01.2017</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i><span style='font-size:12.0pt;line-height:150%'>Vprašanje – opis
problema</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'>Gospodarska
družba, ki ima sedež v Sloveniji, je fizični osebi odobrila (dala)
posojilo.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'>Ali mora družba
odobreno posojilo fizični osebi razkriti (prikazati) v letnem
poročilu v pojasnilih k računovodskim izkazom?</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i><span style=
'font-size:12.0pt;line-height:150%'>Mnenje</span></i></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b><span style='font-size:12.0pt; line-height:150%'>Posojila, ki
jih družba odobri fizičnim osebam, se v letnem poročilu razkrijejo
v odvisnosti od oblike družbe</span></b> <span style=
'font-size:12.0pt;line-height:150%'>(kapitalska, osebna) <b>in
razmerja med družbo in fizično osebo</b>.</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="113" style=
'width:3.0cm;border:solid windowtext 1.0pt;background: #E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<span style='font-size:12.0pt'>Oblika</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<span style='font-size:12.0pt'>družbe</span></p>
</td>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<b><span style='font-size:12.0pt'>Posojila odobrena fizičnim
osebam, ki jih je družba dolžna razkriti</span></b></p>
</td>
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'width:6.0cm;border:solid windowtext 1.0pt;border-left: none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<b><span style='font-size:12.0pt'>Način razkritja</span></b></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="605" colspan="3" valign="top" style=
'width:16.0cm;border:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'>Kapitalska družba</span></b>
<span style='font-size:12.0pt'>(</span><span style=
'font-size:12.0pt'>družba z omejeno odgovornostjo, delniška družba,
komanditna delniška družba, evropska delniška družba),</span>
<span style='font-size:12.0pt'>ki je po velikosti ...</span></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'>majhna</span></b> <span style=
'font-size:12.0pt'>družba</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'> </span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'>srednja</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'>družba</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'> </span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'>velika</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'>družba</span></p>
</td>
<td width="265" valign="top" style=
'width:7.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:0cm;text-autospace:none'>
<b><span style='font-size:12.0pt'>posojila</span></b><span style=
'font-size:12.0pt'>, <b>ki</b> jih je <b>družba ali njena odvisna
družba odobrila <u>članom poslovodstva, članom nadzornega sveta,
drugim delavcem družbe in zaposlenim na podlagi pogodbe, za katero
ne velja tarifni del kolektivne pogodbe</u></b></span></p>
</td>
<td width="227" valign="top" style=
'width:6.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'>skladno s 69. členom ZGD-1 <b>v
prilogi s pojasnili k računovodskim izkazom</b></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
</td>
</tr>
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</div>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'><br clear="all"
style='page-break-before:always' /></span>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="605" colspan="3" valign="top" style=
'width:16.0cm;border:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'>Kapitalska
družb</span></b><span style='font-size:12.0pt'>a
(</span><span style='font-size:12.0pt'>družba z omejeno
odgovornostjo, delniška družba, komanditna delniška družba,
evropska delniška družba),</span> <span style='font-size:12.0pt'>ki
je <b>po velikosti ...</b></span></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'>mikro</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'>družba</span></p>
</td>
<td width="265" valign="top" style=
'width:7.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-autospace:none'>
<b><span style='font-size:12.0pt'>posojila</span></b><span style=
'font-size:12.0pt'>, <b>ki</b> jih je <b>družba ali njena odvisna
družba odobrila <u>članom poslovodstva, članom nadzornega sveta,
drugim delavcem družbe in zaposlenim na podlagi pogodbe, za katero
ne velja tarifni del kolektivne pogodbe</u></b></span></p>
</td>
<td width="227" valign="top" style=
'width:6.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'>a)  če</span></b>
<span style='font-size:12.0pt'>mikro družba <b>izkoristi
razkrivanje informacij po posebnem režimu za mikro družbe</b>
skladno s 70.a členom ZGD-1: <b>na koncu bilance
stanja</b></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'>b) če</span></b> <span style=
'font-size:12.0pt'>mikro družba <b>ne izkoristi razkrivanje
informacij po posebnem režimu</b> za mikro družbe skladno s 70.a
členom ZGD-1: skladno s 69. členom ZGD-1 <b>v prilogi s pojasnili k
računovodskim izkazom</b></span></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="605" colspan="3" valign="top" style=
'width:16.0cm;border:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'>Osebna družba</span></b>
<span style='font-size:12.0pt'>(</span><span style=
'font-size:12.0pt'>družba z neomejeno odgovornostjo, komanditna
družba), <b>ki ...</b></span></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-autospace: none'>
<b><span style='font-size:12.0pt'>je</span></b> <b><span style=
'font-size:12.0pt'>dvojna družba</span></b></p>
</td>
<td width="265" valign="top" style=
'width:7.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:0cm;text-autospace:none'>
<b><span style='font-size:12.0pt'>posojila</span></b><span style=
'font-size:12.0pt'>, <b>ki</b> jih je <b>družba ali njena odvisna
družba odobrila <u>članom poslovodstva, članom nadzornega sveta,
drugim delavcem družbe in zaposlenim na podlagi pogodbe, za katero
ne velja tarifni del kolektivne pogodbe</u></b></span></p>
</td>
<td width="227" valign="top" style=
'width:6.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'>skladno s 69. členom ZGD-1 <b>v
prilogi s pojasnili k računovodskim izkazom</b></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-autospace: none'>
<b><span style='font-size:12.0pt'>ni</span></b> <b><span style=
'font-size:12.0pt'>dvojna družba</span></b></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:13.0cm;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center; text-autospace:none'>
<b><span style='font-size:12.0pt'>ne razkriva</span></b></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b><span style='font-size:12.0pt; line-height:150%'>V primeru
dolžnosti razkritja, je družba dolžna
navesti</span></b><span style='font-size:12.0pt;line-height:150%'>:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>obrestne
mere</span></b><span style=
'font-size:12.0pt;line-height:150%'>,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>glavne
pogoje</span></b><span style=
'font-size:12.0pt;line-height:150%'>,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>vse zneske, ki
so bili odplačani, odpisani ali odpuščeni</span></b><span style=
'font-size: 12.0pt;line-height:150%'>,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>poroštva družbe
za obveznosti teh oseb</span></b><span style=
'font-size:12.0pt; line-height:150%'>, z navedenimi
podatki.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b><span style='font-size:12.0pt; line-height:150%'>Podatki se
navedejo</span></b> <span style=
'font-size:12.0pt; line-height:150%'><b>ločeno po posamezni skupini
oseb</b> (poslovodstvo, nadzorni svet, drugi delavci družbe in
zaposleni na podlagi pogodbe, za katero ne velja tarifni del
kolektivne pogodbe), kar <b>pomeni,</b> da <b>podatkov <u>ni</u>
potrebno navesti poimensko po posamezni osebi</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b><span style='font-size:12.0pt; line-height:150%'>Vse predhodno
navedeno velja tudi za predujme,</span></b> <span style=
'font-size:12.0pt;line-height:150%'>ki jih je družba odobrila
članom poslovodstva, članom nadzornega sveta, drugim delavcem
družbe in zaposlenim na podlagi pogodbe, za katero ne velja tarifni
del kolektivne pogodbe.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'>
<b><span style=
'font-size:12.0pt; line-height:150%'>Obrazložitev</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b><span style='font-size:12.0pt; line-height:150%'>Gospodarske
družbe so pri poslovanju dolžne upoštevati pravila (določbe) Zakona
o gospodarskih družbah-ZGD-1</span></b> <span style=
'font-size: 12.0pt;line-height:150%'><b>o letnem poročilu</b> (glej
ZGD-1 1. člen v povezavi z</span> <i><span style=
'font-size:12.0pt;line-height:150%'>I. DEL SKUPNE DOLOČBE – Osmo
poglavje POSLOVNE KNJIGE IN LETNO POROČILO</span></i><span style=
'font-size:12.0pt;line-height:150%'>). <b>Od 1. januarja 2016
naprej se</b> skladno s prehodno določbo 104. člena Zakona o
spremembah in dopolnitvah Zakona o gospodarskih družbah – novela
ZGD-1I (UL RS, št. 55/15) <b>pri sestavljanju letnega poročila</b>
<b>med drugim uporabljata tud</b>i:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<b><span style=
'font-size:12.0pt;line-height:150%'>spremenjeni</span></b>
<span style='font-size:12.0pt;line-height:150%'>(z novelo ZGD-1I
spremenjen) <b>69. člen – vsebina priloge k izkazom</b>,
in</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>novi</span></b>
<span style='font-size:12.0pt;line-height:150%'>(z novelo ZGD-1I
dodan) <b>70.a člen – poseben režim za mikro družbe.</b></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b><span style='font-size:12.0pt; line-height:150%'>Iz</span></b>
<span style='font-size:12.0pt;line-height:150%'>v zaključku mnenja
navedenih določb <b>ZGD-1 je razvidno:</b></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<span style='font-size:12.0pt;line-height:150%'>(prvi in drugi
odstavek 60. člena ZGD-1) <b>prilogo s pojasnili k računovodskim
izkazom so dolžne sestavljati:</b></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-14.15pt; line-height:150%;text-autospace:none'>
<span style=
'font-size:12.0pt;line-height: 150%;font-family:"Times New Roman","serif"'>
–<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>velike in
srednje kapitalske družbe,</span></b></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-14.15pt; line-height:150%;text-autospace:none'>
<span style=
'font-size:12.0pt;line-height: 150%;font-family:"Times New Roman","serif"'>
–<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>dvojne družbe,
in</span></b></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-14.15pt; line-height:150%;text-autospace:none'>
<span style=
'font-size:12.0pt;line-height: 150%;font-family:"Times New Roman","serif"'>
–<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>majhne
kapitalske družb, z vrednostnimi papirji katerih se ne trguje na
organiziranem trgu</span></b><span style=
'font-size:12.0pt;line-height:150%'>,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<span style='font-size:12.0pt;line-height:150%'>(tretji odstavek
60. člena ZGD-1) <b>prilogo s pojasnili k računovodskim izkazom
niso dolžne sestavljati tiste osebne družbe, ki niso dvojne
družbe</b>,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<span style='font-size:12.0pt;line-height:150%'>(6. točka drugega
odstavka 69. člena ZGD-1) <b>obvezna vsebina priloge k
računovodskim izkazom je</b> <b>tudi razkritje o</b> predujmih in
<b>posojilih, ki jih je družba ali njena odvisna družba odobrila
članom poslovodstva, članom nadzornega sveta, drugim delavcem
družbe in zaposlenim na podlagi pogodbe, za katero ne velja tarifni
del kolektivne pogodbe, z navedbo</b> <b>podatkov o</b> obrestni
meri, glavnih pogojih, vseh odplačanih, odpisanih ali odpuščenih
zneskih in poroštvih družbe za obveznosti teh oseb; <b>podatki se
navedejo ločeno za vsako od teh skupin oseb</b>,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<span style='font-size:12.0pt;line-height:150%'>(70.a člen ZGD-1)
 <b>mikro družbe</b>, <b>ki so</b> hkrati <b>kapitalske</b>
družbe, <b>lahko</b> (če tako želijo/se tako odločijo) <b>pri
sestavljanju letnega poročila izkoristijo poseben režim</b> in
<b>ne izdelajo priloge k računovodskim izkazom</b>, <b>morajo
pa</b> v takem primeru <b>na koncu bilance stanja razkriti določene
informacije, med drugim</b> tudi <b>informacijo iz 6. točke drugega
odstavka 69. člena ZGD-1</b> (glej prehodno alinejo),</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='line-height:150%;font-family: Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>      </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>če priloga k
računovodskim izkazom ni v skladu s 69. členom
ZGD-1</span></b><span style='font-size:12.0pt;line-height:150%'>,
je to <b>prekršek</b>, ki <b>se kaznuje z globo; za nadzor</b> nad
izvajanjem 69. člena ZGD-1 <b>je pristojno Ministrstvo za
gospodarstvo</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><span style='font-size:12.0pt;line-height:150%'>V ZGD-1
uporabljena opredelitev</span></b> <span style=
'font-size:12.0pt; line-height:150%'>»<i>predujme in posojila, ki
jih je družba ali njena odvisna družba odobrila članom
poslovodstva, članom nadzornega sveta, <b><u>drugim delavcem družbe
in zaposlenim na podlagi pogodbe, za katero ne velja tarifni del
kolektivne pogodbe</u></b></i>« <b>je nejasna</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0"
cellpadding="0" style='border-collapse:collapse'>
<tr>
<td width="302" valign="top" style=
'width:8.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:6.0pt;text-align:center'><span style=
'font-size:12.0pt'>Razlaga možnost a)</span></p>
</td>
<td width="302" valign="top" style=
'width:8.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:6.0pt;text-align:center'><span style=
'font-size:12.0pt'>Razlaga možnost b)</span></p>
</td>
</tr>
<tr>
<td width="302" valign="top" style=
'width:8.0cm;border:none;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:6.0pt;text-align:justify'><span style=
'font-size:12.0pt'>Predujem ali posojilo je odobreno:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:6.0pt; margin-left:19.85pt;text-align:justify;text-indent:-19.85pt'>
<span style=
'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<span style='font-size:12.0pt'>članu poslovodstva, ali</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:6.0pt; margin-left:19.85pt;text-align:justify;text-indent:-19.85pt'>
<span style=
'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<span style='font-size:12.0pt'>članu nadzornega sveta,
ali</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:6.0pt; margin-left:19.85pt;text-align:justify;text-indent:-19.85pt'>
<span style=
'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<span style='font-size:12.0pt'>drugemu delavcu družbe,
ali</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:6.0pt; margin-left:19.85pt;text-align:justify;text-indent:-19.85pt'>
<span style=
'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<span style='font-size:12.0pt'>zaposlenemu na podlagi pogodbe, za
katero ne velja tarifni del kolektivne pogodbe.</span></p>
</td>
<td width="302" valign="top" style=
'width:8.0cm;border:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:6.0pt;text-align:justify'><span style=
'font-size:12.0pt'>Predujem ali posojilo je odobreno:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:6.0pt; margin-left:19.85pt;text-align:justify;text-indent:-19.85pt'>
<span style=
'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<span style='font-size:12.0pt'>članu poslovodstva, ali</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:6.0pt; margin-left:19.85pt;text-align:justify;text-indent:-19.85pt'>
<span style=
'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<span style='font-size:12.0pt'>članu nadzornega sveta,
ali</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:6.0pt; margin-left:19.85pt;text-align:justify;text-indent:-19.85pt'>
<span style=
'font-size:12.0pt;font-family:"Times New Roman","serif"'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<span style='font-size:12.0pt'>drugemu delavcu družbe ali
zaposlenemu na podlagi pogodbe, za katero ne velja tarifni del
kolektivne pogodbe.</span></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="title-doc-first" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-family:"Arial","sans-serif"'>Stališče avtorja
mnenja je, da velja razlaga b), pri čemer so z drugimi delavci in
zaposlenimi mišljeni samo vodilni delavci, ki (če, kadar) so
zaposleni na podlagi pogodbe, za katero ne velja tarifni del
kolektivne pogodbe.</span></p>
<p class="title-doc-first" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-family:"Arial","sans-serif"'> </span></p>
<p class="title-doc-first" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-family:"Arial","sans-serif"'>Stališče izhaja iz
Direktive 2013/34/EU Evropskega parlamenta in Sveta z dne 26.
junija 2013, katere vsebina je bila z novelo ZGD-1I prenesena v
slovenski pravni red (v ZGD-1). <b>Iz točke e) <span style=
'color:#211D1E'>člena 16(1)</span> Direktive 2013/34/EU je
razvidno, da se razkritje predujmov in posojil zahteva samo za
tiste, ki so odobreni <i><span style='color:#211D1E'>»… članom
upravnih, poslovodnih in nadzornih organov …</span></i><span style=
'color:#211D1E'>«</span></b><span style='color:#211D1E'>.
<b>Posledično je tako potrebno razlagati tudi 6. točko drugega
odstavka 69. člena ZGD-1.</b> Nelogično (v nasprotju z Direktivo
2013/34/EU) bi namreč bilo, če bi družba morala razkrivati
tudi</span> posojila, ki jih je odobrila drugim »nevodilnim«
delavcem, za katere velja kolektivna pogodba (npr. delavec v
proizvodnji, knjigovodkinja, vratar, čistilka).</span></p>
<p class="title-doc-first" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'><span style=
'font-family:"Arial","sans-serif";color:#211D1E'> </span></p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="title-doc-first" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center;border:none;padding:0cm'>
<b><span style='font-family:"Arial","sans-serif"'>Direktiva
2013/34/EU Evropskega parlamenta in Sveta</span></b></p>
</div>
<p class="title-doc-first" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center'>
<b><span style='font-family:"Arial","sans-serif"'>z dne 26. junija
2013</span></b></p>
<p class="title-doc-first" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center'><span style=
'font-family:"Arial","sans-serif"'>o letnih računovodskih izkazih,
konsolidiranih računovodskih izkazih in povezanih poročilih
nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega
parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in
83/349/EGS</span></p>
<p class="CM4" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif";color:#211D1E'> </span></p>
<p class="CM4" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'>
<b><span style=
'font-family:"Arial","sans-serif";color:#211D1E'>Člen
16</span></b></p>
<p class="CM4" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif";color:#211D1E'>Vsebina pojasnil k
računovodskim izkazom, ki se nanašajo na vsa podjetja</span></p>
<p class="CM1" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif";color:black'> </span></p>
<p class="CM4" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif";color:#211D1E'>           
<b>1</b>. V pojasnilih k računovodskim izkazom vsa podjetja poleg
morebitnih drugih podatkov, ki se zahtevajo v skladu z drugimi
določbami te direktive, razkrijejo naslednje podatke:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt'>           
[…]</span></p>
<p class="CM4" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'>
<b><span style=
'font-family:"Arial","sans-serif";color:#211D1E'>           
(e)</span></b> <span style=
'font-family:"Arial","sans-serif";color:#211D1E'><b>zneskom
predplačil in posojil</b>, <b><u>odobrenih članom upravnih,
poslovodnih in nadzornih organov</u>, z navedbo</b> obrestnih mer,
glavnih pogojev in vseh zneskov, ki so bili odplačani, odpisani ali
opuščeni, pa tudi obveznostmi, prevzetimi na njihov račun v obliki
kakršnih koli jamstev; podatki se navedejo skupaj za vsako
kategorijo;</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="title-doc-first" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'>
<span style=
'font-family:"Arial","sans-serif"'>           
[…]</span></p>
</div>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; line-height:150%'>
<span style='font-family:"Arial","sans-serif"'> </span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; line-height:150%'>
<b><span style='font-family:"Arial","sans-serif"'>Nejasna je tudi
vsebina določbe</span></b> <span style=
'font-family:"Arial","sans-serif"'>ZGD-1 »…<b><i>z navedbo</i></b>
<i>obrestnih mer, <b>glavnih pogojev</b>, …«</i>. Posojila se
odobravajo pod posojilnimi pogoji, ki v praksi praviloma
vključujejo določbe o znesku posojila, obrestni meri, roku vračila,
zavarovanju posojila in stroških odobritve posojila. <b>Stališče
avtorja mnenja</b> je, da <b>pri razkritju glavnih pogojev posojila
potrebno navesti najmanj ročnost</b> posojila.</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; line-height:150%'>
<span style='font-family:"Arial","sans-serif"'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><span style=
'font-size:12.0pt;line-height:150%'>Zaključno</span></b>
<span style='font-size:12.0pt;line-height:150%'>je treba opozoriti,
da je <b>razkritje informacij o odobrenih posojilih potencialno
»zanimivo« tudi za davčni organ-FURS v povezavi s pravilnostjo
(ne)obračunavanja bonitet skladno z določbami Zakona o
dohodnini-ZDoh-2</b> (zveza: ZDoh-2 39. člen 2. odstavek 3. točka v
povezavi s 43. člen 5. odstavek).<a href="#_edn1" name="_ednref1"
title=""><span class="MsoEndnoteReference"><span class=
"MsoEndnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[1]</span></span></span></a></span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; line-height:150%'>
<span style='font-family:"Arial","sans-serif"'> </span></p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;border:none;padding:0cm'>
<span style='font-size:12.0pt; line-height:150%'>ZGLED</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>1. Gospodarska družba A je družba z
omejeno odgovornostjo-d.o.o. (A d.o.o.) in je odobrila posojilo
fizični osebi, ki je:</span></p>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
<span style='font-size:12.0pt'>varianta 1:
          
poslovodja (direktor) A d.o.o.,</span></p>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
<span style='font-size:12.0pt'>varianta 2: 
          družbenik
(imetnik poslovnega deleža) A d.o.o. in v A d.o.o. ni zaposlen (ni
delavec).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>Posojilo je bilo odobreno 21.
decembra leta 2015 v znesku 20.000 EUR, za obdobje 10 let po letni
obrestni meri 1%. Posojilojemalec je do 31.12.2016 posojilo
odplačal v znesku 2.000 EUR. Družba do 31.12.2016 pri posojilu ni
opravila odpisov in ni odpustila plačila.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<u><span style='font-size:12.0pt'>Varianta 1</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>A d.o.o.</span> <span style=
'font-size: 12.0pt'>je v letnem poročilu posojilo dolžna (mora)
razkriti. Primer razkritja:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
<span style='font-family:Wingdings'>Ø<span style=
'font:7.0pt "Times New Roman"'> </span></span> <span style=
'font-size:12.0pt'>Razkritje po 6. točki drugega odstavka  69.
člena ZGD-1</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style='font-size:12.0pt'> </span></b></p>
<div style=
'border:dashed windowtext 1.0pt;padding:1.0pt 4.0pt 1.0pt 4.0pt'>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; border:none;padding:0cm'>
<i><span style='font-family:"Arial","sans-serif"'>Predujmi in
posojila, ki jih je družba ali njena odvisna družba odobrila članom
poslovodstva, članom nadzornega sveta, drugim delavcem družbe in
zaposlenim na podlagi pogodbe, za katero ne velja tarifni del
kolektivne pogodbe, <b>z navedbo obrestnih mer, glavnih pogojev in
vseh zneskov, ki so bili odplačani odpisani ali odpuščeni, ter
poroštva družbe za obveznosti teh oseb</b>, z navedenimi podatki,
<b>ločeno za vsako od</b> teh <b>skupin oseb</b>.</span></i></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="174" valign="top" style=
'width:130.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt'> </span></p>
</td>
<td width="144" valign="top" style=
'width:107.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>Člani</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>poslovodstva</span></p>
</td>
<td width="144" valign="top" style=
'width:107.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>Člani</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>nadzornega sveta</span></p>
</td>
<td width="144" valign="top" style=
'width:107.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>Drugi, za katere</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'> ne velja tarifni del
kolektivne pogodbe</span></p>
</td>
</tr>
<tr style='height:17.0pt'>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style=
'font-size:12.0pt'>Odobreni znesek</span></b></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>20.000,00</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>0,00</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>0,00</span></p>
</td>
</tr>
<tr style='height:17.0pt'>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style=
'font-size:12.0pt'>Obrestna mera</span></b></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>1,000% letna</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
</tr>
<tr style='height:17.0pt'>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style=
'font-size:12.0pt'>Glavni pogoji</span></b></p>
</td>
<td width="144" style=
'width:107.75pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="144" style=
'width:107.75pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="144" style=
'width:107.75pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
</tr>
<tr style='height:17.0pt'>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:11.35pt;margin-bottom:.0001pt;text-indent:-11.35pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>    </span></span>
<span style='font-size:12.0pt'>datum odobritve</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>21.12.2015</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
</tr>
<tr>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:11.35pt;margin-bottom:.0001pt;text-indent:-11.35pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>    </span></span>
<b><span style='font-size:12.0pt'>rok vračila oz.
ročnost</span></b></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>10 let</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
</tr>
<tr style='height:17.0pt'>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:11.35pt;margin-bottom:.0001pt;text-indent:-11.35pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>    </span></span>
<span style='font-size:12.0pt'>zavarovanje</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>ne</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
</tr>
<tr>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:11.35pt;margin-bottom:.0001pt;text-indent:-11.35pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>    </span></span>
<span style='font-size:12.0pt'>stroški odobritve
posojila</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>0,00</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
</tr>
<tr style='height:17.0pt'>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:11.35pt;margin-bottom:.0001pt;text-indent:-11.35pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>    </span></span>
<span style='font-size:12.0pt'>zavarovanje</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>ne</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
</tr>
<tr style='height:17.0pt'>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style=
'font-size:12.0pt'>Znesek odplačil</span></b></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>2.000,00</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
</tr>
<tr style='height:17.0pt'>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style=
'font-size:12.0pt'>Znesek odpisov ali odpustov</span></b></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>0,00</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
</tr>
<tr style='height:17.0pt'>
<td width="174" style=
'width:130.4pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style=
'font-size:12.0pt'>Poroštva družbe</span></b></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>ne  / 0,00</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
<td width="144" style=
'width:107.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>- - -</span></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>Vsi zneski so v € s
centi.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<u><span style='font-size:12.0pt'>Varianta 2</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>A d.o.o.</span> <span style=
'font-size: 12.0pt'> posojila v letnem poročilu ni dolžna
razkriti.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'><br clear="all"
style='page-break-before:always' /></span>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>2.  Gospodarska družba B je
družba z <u>ne</u>omejeno odgovornostjo-d.n.o. in ima dva
družbenika, ki sta oba fizični osebi.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>B d.n.o. je odobrila posojilo
fizični osebi, ki je:</span></p>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
<span style='font-size:12.0pt'>varianta 1:
          
poslovodja (direktor) B d.n.o.,</span></p>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>         </span></span>
<span style='font-size:12.0pt'>varianta 2: 
          družbenik B
d.n.o. in v B d.n.o. ni zaposlen (ni delavec) (op. KM: ta varianta
je v praksi v večini primerov enaka varianti 1, ker so po 85. členu
ZGD-1 posle d.n.o. upravičeni in dolžni voditi vsi družbeniki,
razen če je z družbeno pogodbo vodenje poslov preneseno na enega
ali več družbenikov).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<u><span style='font-size:12.0pt'>Varianta 1 in 2</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>B d.n.o.</span> <span style=
'font-size: 12.0pt'>posojila v letnem poročilu ni dolžna razkriti,
ker je osebna družba, ki ni dvojna družba, in zato njeno letno
poročilo ne obsega priloge s pojasnili k računovodskim izkazom
(glej: ZGD-1 60. člen tretji odstavek).</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'>
<span style='font-size:12.0pt'> </span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="esegmenth4" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-family:"Arial","sans-serif";color:windowtext; font-weight:normal'>
 </span></p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center;border:none;padding:0cm'>
<b><span style=
'font-family:"Arial","sans-serif"'>ZGD-1</span></b></p>
</div>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>I. DEL</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>SKUPNE DOLOČBE</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>Osmo poglavje</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>POSLOVNE KNJIGE IN LETNO
POROČILO</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-size:8.0pt;font-family:"Arial","sans-serif"'> </span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>2. oddelek</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>SPLOŠNA PRAVILA O LETNEM
POROČILU</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-size:8.0pt;font-family:"Arial","sans-serif"'> </span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'>
<b><span style='font-family:"Arial","sans-serif"'>60.
člen</span></b></p>
<p class="lennaslov" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center'><span style=
'font-family:"Arial","sans-serif"'>(<b>letno
poročilo</b>)</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(1) <b>Letno poročilo družb iz prvega odstavka 57. člena</b>
tega zakona <i>(op. KM: <b>velike in srednje kapitalske družbe ter
dvojne družbe</b><a href="#_edn2" name="_ednref2" title=
""><span class="MsoEndnoteReference"><span class=
"MsoEndnoteReference"><b><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[2]</span></b></span></span></a></i>)
je <b>sestavljeno iz</b>:</span></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
- bilance stanja,</span></b></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
- izkaza poslovnega izida,</span></b></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
- izkaza denarnih tokov,</span></b></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
- izkaza gibanja kapitala,</span></b></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
<u>- priloge s pojasnili</u> k izkazom, in</span></b></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'><span style=
'font-family:"Arial","sans-serif"'>           
<b>- poslovnega poročila</b> iz 70. člena tega
zakona.</span></p>
<p class="zamaknjenadolobaprvinivo" style=
'margin:0cm;margin-bottom:.0001pt; text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
Računovodski izkazi iz prve do četrte alineje tega odstavka in
priloga s pojasnili k izkazom kot celota sestavljajo računovodsko
poročilo.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
<b>(2) Letno poročilo majhnih kapitalskih družb, z vrednostnimi
papirji katerih se ne trguje na organiziranem trgu,</b> je
<b>sestavljeno vsaj iz</b>:</span></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
- bilance stanja,</span></b></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
- izkaza poslovnega izida, in</span></b></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
<u>- priloge s pojasnili</u> k izkazom.</span></b></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(3) <b>Letno poročilo družb</b> in podjetnikov <b>iz tretjega
odstavka 53. člena</b> tega zakona <i>(op. KM: to so osebne
družbe, pri katerih je za njihove obveznosti neomejeno odgovorna
vsaj ena fizična oseba, tj. osebne družbe, ki niso dvojne
družbe</i>) je <b>sestavljeno vsaj iz</b>:</span></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
- bilance stanja, in</span></b></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-family:"Arial","sans-serif"'>           
- izkaza poslovnega izida.</span></b></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(4) […]</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'> </span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>7. oddelek</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>PRILOGA K IZKAZOM</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-size:8.0pt;font-family:"Arial","sans-serif"'> </span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'>
<b><span style='font-family:"Arial","sans-serif"'>69.
člen</span></b></p>
<p class="lennaslov" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center'><span style=
'font-family:"Arial","sans-serif"'>(<b>vsebina priloge k
izkazom</b>)</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(1) Pojasnila v prilogi k izkazom je treba prikazati v vrstnem
redu, po katerem so postavke prikazane v bilanci stanja in izkazu
poslovnega izida.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
<b>(2)</b> Poleg podatkov in pojasnil, ki jih mora vsebovati
priloga k izkazom po drugih členih tega poglavja in po slovenskih
računovodskih standardih ali mednarodnih standardih računovodskega
poročanja, <b><u>mora vsaka družba</u></b> <b>v prilogi</b>
<b>razkriti tudi</b>:</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
[…]</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
<b>6. predujme in posojila, ki jih je družba ali njena odvisna
družba odobrila članom poslovodstva, članom nadzornega sveta,
drugim delavcem družbe in zaposlenim na podlagi pogodbe, za katero
ne velja tarifni del kolektivne pogodbe, z navedbo</b> obrestnih
mer, glavnih pogojev in vseh zneskov, ki so bili odplačani odpisani
ali odpuščeni, <b>ter poroštva družbe za obveznosti teh oseb</b>, z
navedenimi podatki, <b>ločeno za vsako od teh skupin
oseb</b>;</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
[…]</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>8. oddelek</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>POSLOVNO POROČILO</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-size:8.0pt;font-family:"Arial","sans-serif"'> </span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'>
<b><span style='font-family:"Arial","sans-serif"'>70.a
člen</span></b></p>
<p class="lennaslov" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center'><span style=
'font-family:"Arial","sans-serif"'>(<b><u>poseben režim</u> za
mikro družbe</b>) <a href="#_edn3" name="_ednref3" title=
""><span class="MsoEndnoteReference"><span class=
"MsoEndnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[3]</span></span></span></a></span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
<b>(1) <u>Mikro</u></b> <b>družbe, <u>ki so</u></b> hkrati
<b><u>kapitalske</u></b> družbe<u>, <b>niso dolžne izdelati prilog
k izkazom, vendar morajo na koncu bilance stanja razkriti</b>
<b>informacije iz</b></u> <b>4., 5., <u>6.</u> in 10. <u>točke
drugega odstavka 69. člena</u></b> tega zakona.</span></p>
<p class="odstavek1" style='margin-top:0cm;text-indent:0cm'>
<span style=
'font-size:12.0pt'>           
(2) <b>Če mikro družba uporabi izjemo iz prejšnjega odstavka</b>
tega člena<b>, ne sme vrednotiti računovodskih postavk v skladu z
načelom poštene vrednosti, ampak v skladu z načelom izvirne
vrednost</b>i, kot je določeno v 4. točki prvega odstavka
67. člena tega zakona. Šteje se, da računovodski izkazi
izkazujejo resničen in pošten prikaz premoženja in obveznosti
družbe, njenega finančnega položaja ter poslovnega
izida.</span></p>
<p class="odstavek1" style='margin-top:0cm;text-indent:0cm'>
<span style=
'font-size:12.0pt'>           
<b>(3) Izjema iz tega člena ne velja za</b>:</span></p>
<p class="alineazaodstavkom1" style=
'margin-left:0cm;text-indent:0cm'><b><span style=
'font-size:12.0pt'>           </span></b>
<span style='font-size:12.0pt'>–  družbe, katerih izključni
namen poslovanja so naložbe lastnih sredstev v različne vrednostne
papirje, nepremičnine in druga sredstva z izključnim namenom
razpršiti naložbena tveganja in svojim delničarjem zagotoviti
koristi z rezultati upravljanja njihovih sredstev;</span></p>
<p class="alineazaodstavkom1" style=
'margin-left:0cm;text-indent:0cm'><b><span style=
'font-size:12.0pt'>           </span></b>
<span style='font-size:12.0pt'>–  družbe, povezane z družbami
iz prejšnje alineje, če je edini namen teh družb pridobiti v celoti
vplačane delnice družb iz prejšnje alineje, in</span></p>
<p class="alineazaodstavkom1" style=
'margin-left:0cm;text-indent:0cm'><b><span style=
'font-size:12.0pt'>           </span></b>
<span style='font-size:12.0pt'>–  družbe, katerih izključni
namen je pridobiti deleže v drugih družbah in upravljati te deleže
ter jih spremeniti v dobiček, ne da bi se neposredno ali posredno
vključili v upravljanje teh družb in brez vpliva na njihove
pravice, ki jih imajo kot družbeniki.</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-size:8.0pt;font-family:"Arial","sans-serif"'> </span></p>
<p class="del" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>VIII. DEL</span></p>
<p class="del" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>NADZOR NAD IZVAJANJEM
ZAKONA</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'> </span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'>
<b><span style='font-family:"Arial","sans-serif"'>684.
člen</span></b></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(1) <b>Nadzor nad izvajanjem posameznih določb tega zakona
opravljajo</b> AJPES, Finančna uprava Republike Slovenije,
Inšpektorat Republike Slovenije za delo, Tržni inšpektorat
Republike Slovenije in <b>Ministrstvo za
gospodarstvo</b>.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(2) AJPES je pristojna za nadzor nad izvajanjem določb prvega in
drugega odstavka 58., prvega odstavka 59., drugega in tretjega
odstavka 680. v zvezi z 58., drugega in tretjega odstavka 74. ter
prvega in drugega odstavka 75. člena tega zakona.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(3) Finančna uprava Republike Slovenije je pristojna za nadzor nad
izvajanjem določb tretjega odstavka 54. člena tega
zakona.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(4) Inšpektorat Republike Slovenije za delo je pristojen za nadzor
nad izvajanjem določb drugega odstavka 11. člena tega
zakona.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(5) Tržni inšpektorat Republike Slovenije je pristojen za nadzor
nad izvajanjem določb 19. člena, prvega odstavka 45. člena, 156.
člena, drugega odstavka 679. člena, petega in šestega odstavka 72.
člena in 127. člena tega zakona.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
(6) <b>Ministrstvo za gospodarstvo je pristojno za nadzor nad
izvajanjem drugih določb tega zakona.</b></span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-size:8.0pt;font-family:"Arial","sans-serif"'> </span></p>
<p class="del" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>IX. DEL</span></p>
<p class="del" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-family:"Arial","sans-serif"'>KAZENSKE DOLOČBE</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-size:8.0pt;font-family:"Arial","sans-serif"'> </span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'>
<b><span style='font-family:"Arial","sans-serif"'>685.
člen</span></b></p>
<p class="lennaslov" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center'><span style=
'font-family:"Arial","sans-serif"'>(<b>prekrški
družbe</b>)</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
<b>(1) Z globo</b> od 15.000 do 45.000 eurov se za prekršek kaznuje
velika družba, z globo od 10.000 do 30.000 eurov srednja družba, z
globo od 2.500 do 15.000 eurov majhna družba, z globo od 1.000 do
6.000 eurov pa mikro družba če:</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
[…]</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
<b>4.</b></span><span style=
'font-size:7.0pt;font-family:"Arial","sans-serif"'>     </span>
<b><span style='font-family:"Arial","sans-serif"'>priloga z izkazi
ni v skladu z 69. členom</span></b><span style=
'font-family:"Arial","sans-serif"'>tega zakona;</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
[…]</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'>           
<b>(2) Z globo</b> od 500 do 4.000 eurov <b>se kaznuje tudi
odgovorna oseba družbe,</b> ki stori prekršek iz prejšnjega
odstavka.</span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span style=
'font-size:8.0pt;font-family:"Arial","sans-serif"'> </span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'>
<b><span style='font-family:"Arial","sans-serif"'>691.b
člen</span></b></p>
<p class="lennaslov" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center'><span style=
'font-family:"Arial","sans-serif"'>(odločanje nadzornih organov o
prekršku)</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; border:none;padding:0cm'>
<span style=
'font-family:"Arial","sans-serif"'>           
Za prekrške iz tega zakona se sme <b>v hitrem postopku izreči globa
tudi v znesku, ki je višji od najnižje predpisane globe, določene s
tem zakonom</b>.</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<u><span style='font-size:12.0pt;color:red'>Področje:
<b>ZGD-1</b></span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<i><span style='font-size:11.0pt'>Veljavna zakonodaja (ustrezni
zakonski in podzakonski predpisi) v času izdaje strokovnega
mnenja:</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'> </span></span>
<i><u><span style='font-size:11.0pt'><a href=
"http://www.superdavki.com/article/13354" target="_top"><u>Zakon o
gospodarskih družbah - ZGD-1</u></a></span></u></i><i><span style=
'font-size:11.0pt'>, Uradni list RS, št. 65/09-UPB3, 33/11-ZGD-1D,
91/11-ZGD-1E, 32/12-ZGD-1F, 57/12-ZGD-1G, 82/13-ZGD-1H in
55/15-ZGD-1I.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'> </span></span>
<i><u><span style='font-size:11.0pt'><a href=
"http://www.superdavki.com/article/14746/ref_cat/1" target=
"_top"><u>Zakon o dohodnini -
ZDoh-2</u></a></span></u></i><i><span style='font-size:11.0pt'>,
Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J,
75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L, 96/13-ZDoh-2M, 29/14-Odl.
US št. U-I-175/11-12, 23/15-ZDoh-2O, 50/14-ZDoh-2N, 55/15-ZDoh-2P,
102/15-ZUJF-E in 63/16-ZDoh-2R.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
</div>
<div><br clear="all" />
<hr align="left" size="1" width="33%" />
<div id="edn1">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><a href="#_ednref1" name=
"_edn1" title=""><span class="MsoEndnoteReference"><span lang=
"X-NONE" style='font-size:11.0pt' xml:lang="X-NONE"><span class=
"MsoEndnoteReference"><span lang="X-NONE" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">[1]</span></span></span></span></a> <b><span lang="X-NONE"
style='font-size:11.0pt' xml:lang="X-NONE">Zakon o
dohodnini-ZDoh-2</span></b></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span lang="X-NONE"
style='font-size:11.0pt' xml:lang="X-NONE"> </span></p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center;border:none;padding:0cm'>
<span lang="X-NONE" style=
'font-size:11.0pt; font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">39.</span> <span lang="X-NONE" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">člen</span></p>
</div>
<p class="lennaslov" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center'><span lang=
"X-NONE" style='font-size:11.0pt;font-family:"Arial","sans-serif"'
xml:lang="X-NONE">(boniteta)</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span lang=
"X-NONE" style='font-size:11.0pt;font-family:"Arial","sans-serif"'
xml:lang=
"X-NONE">           
(1)</span> <span lang="X-NONE" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">Boniteta je vsaka ugodnost v obliki proizvoda, storitve
ali druge ugodnosti v naravi, ki jo delojemalcu ali njegovemu
družinskemu članu zagotovi delodajalec ali druga oseba v zvezi z
zaposlitvijo.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span lang=
"X-NONE" style='font-size:11.0pt;font-family:"Arial","sans-serif"'
xml:lang=
"X-NONE">           
(2)</span> <b><span lang="X-NONE" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">Boniteta vključuje zlasti</span></b><span lang="X-NONE"
style='font-size:11.0pt; font-family:"Arial","sans-serif"'
xml:lang="X-NONE">:</span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span lang=
"X-NONE" style='font-size:11.0pt;font-family:"Arial","sans-serif"'
xml:lang=
"X-NONE">           
[…]     </span></p>
<p class="tevilnatoka" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span lang=
"X-NONE" style='font-size:11.0pt;font-family:"Arial","sans-serif"'
xml:lang=
"X-NONE">           
<b>3. posojilo brez obresti ali z obrestno mero, ki je nižja od
tržn</b>e,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span lang="X-NONE"
style='font-size:11.0pt' xml:lang=
"X-NONE">           
[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt'> </span></p>
<p class="len" align="center" style=
'margin:0cm;margin-bottom:.0001pt;text-align: center'><span lang=
"X-NONE" style='font-size:11.0pt;font-family:"Arial","sans-serif"'
xml:lang="X-NONE">43.</span> <span lang="X-NONE" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">člen</span></p>
<p class="lennaslov" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center'><span lang=
"X-NONE" style='font-size:11.0pt;font-family:"Arial","sans-serif"'
xml:lang="X-NONE">(<b>vrednotenje bonitet in vštevanje v davčno
osnovo</b>)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span lang="X-NONE"
style='font-size:11.0pt' xml:lang=
"X-NONE">           
[…]</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE">           
(5)</span> <b><span lang="X-NONE" style='font-size:11.0pt'
xml:lang="X-NONE">Če delodajalec delojemalcu zagotovi posojilo brez
obresti ali z obrestno mero, ki je nižja od tržne, se boniteta
določi na podlagi tržne obrestne mere. Za tržno obrestno mero se
šteje priznana obrestna mera</span></b><span lang="X-NONE" style=
'font-size:11.0pt' xml:lang="X-NONE">, ki jo določi minister,
pristojen za finance, <b>na podlagi zakona, ki ureja davek od
dohodkov pravnih oseb za potrebe določanja obresti med povezanimi
osebami</b>.</span></p>
</div>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span lang="X-NONE"
style='font-size:11.0pt' xml:lang="X-NONE"> </span></p>
</div>
<div id="edn2">
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><a href=
"#_ednref2" name="_edn2" title=""><span class=
"MsoEndnoteReference"><span lang="EN-GB" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"EN-GB"><span class="MsoEndnoteReference"><span lang="EN-GB" style=
'font-size:11.0pt;font-family: "Arial","sans-serif"' xml:lang=
"EN-GB">[2]</span></span></span></span></a> <span lang="PL" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"PL">Pojem “d</span><span lang="X-NONE" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">vojna družba</span><span style=
'font-size:11.0pt;font-family:"Arial","sans-serif"'>« je opredeljen
v 152. členu ZGD-1.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'>
<i><span style=
'font-size:11.0pt;font-family:"Arial","sans-serif"'> </span></i></p>
<div style=
'border-top:solid windowtext 1.0pt;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:none;padding:1.0pt 0cm 1.0pt 0cm'>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; border:none;padding:0cm'>
<span style=
'font-size:11.0pt;font-family:"Arial","sans-serif"'>           </span>
<span lang="X-NONE" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">Komanditna družba, v kateri je edini komplementar družba,
pri kateri ni osebno odgovornih družbenikov ali so vsi
komplementarji take družbe, je dvojna družba</span></p>
</div>
<p class="len1" style='margin-top:0cm;text-align:justify'>
<span style='font-weight: normal'> </span></p>
<p class="len1" style='margin-top:0cm;text-align:justify'>
<span style='font-weight: normal'>Komanditna družba-k.d.je po 135.
členu ZGD-1 » ... družba</span> <span lang="X-NONE" style=
'font-weight:normal' xml:lang="X-NONE">dveh ali več oseb, v kateri
je najmanj en družbenik odgovoren za obveznosti družbe z vsem
svojim premoženjem (komplementar), medtem ko najmanj en družbenik
ni odgovoren za obveznosti družbe (komanditist).</span><span style=
'font-weight:normal'>«</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-size:11.0pt;font-family:"Arial","sans-serif"'> </span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-size:11.0pt;font-family:"Arial","sans-serif"'>Primer:</span></p>
<p class="odstavek" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
–<span style=
'font:7.0pt "Times New Roman"'>        </span>
<span style=
'font-size:11.0pt;font-family:"Arial","sans-serif"'>k.d. ima samo
enega komplementarja, ki je družba z omejeno
odgovornostjo-d.o.o.</span></p>
<p class="odstavek" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
–<span style=
'font:7.0pt "Times New Roman"'>        </span>
<span style=
'font-size:11.0pt;font-family:"Arial","sans-serif"'>k.d. ima pet
komplementarjev, ki so vsi d.o.o.</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span lang="X-NONE"
style='font-size:11.0pt' xml:lang="X-NONE"> </span></p>
</div>
<div id="edn3">
<p class="MsoFootnoteText"><a href="#_ednref3" name="_edn3" title=
""><span class="MsoEndnoteReference"><span lang="X-NONE" style=
'font-size:11.0pt' xml:lang="X-NONE"><span class=
"MsoEndnoteReference"><span lang="X-NONE" style=
'font-size:11.0pt;font-family: "Arial","sans-serif"' xml:lang=
"X-NONE">[3]</span></span></span></span></a> <span lang="X-NONE"
style='font-size:11.0pt' xml:lang="X-NONE">Podobno (ne pa tudi
enako), kot je to zdaj določeno v 70.a členu ZGD-1, je bilo pred
novelo ZGD-1I določeno v tretjem odstavku 69. člena.</span></p>
<p class="MsoFootnoteText"><i><span lang="X-NONE" style=
'font-size:11.0pt' xml:lang="X-NONE"> </span></i></p>
<div style=
'border-top:solid windowtext 1.0pt;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:none;padding:1.0pt 0cm 1.0pt 0cm'>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;border:none;padding:0cm'>
<span lang="X-NONE" style='font-size: 11.0pt' xml:lang=
"X-NONE">           
(3) Majhnim družbam v prilogi k izkazom ni treba razkriti ali
pojasniti podatkov iz 7. do 22. točke prvega odstavka tega člena,
podatke iz 9. in 10. točke prvega odstavka tega člena pa morajo
prikazati skupno za vse postavke obveznosti.</span></p>
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