Kapitalska posojila v d. o. o.

Mraz, Liza (author), Podobnik, Klemen (mentor)

Magistrska naloga obravnava uporabo zakonskih določb o kapitalskem posojilu v družbi z omejeno odgovornostjo. Kapitalsko posojilo je urejeno v 498. in 499. členu Zakona o gospodarskih družbah. Kapitalsko posojilo je posojilo družbenika družbi, dano v času, ko je pri družbi obstajala potreba po zagotovitvi lastnega kapitala. Specifičnost ureditve je v tem, da družbenik istočasno nastopa v vlogi posojilodajalca in družbenika. Enako kot kapitalsko se obravnava tudi posojilo, ki ga družbi neposredno ne zagotovi družbenik, ampak tretja oseba pod pogojem, da ji je družbenik zagotovil zavarovanje za vračilo posojila ali se je k temu zavezal kot porok. Obveznost družbenika praviloma obstaja v času, ko je družba v gospodarski krizi. Temeljna značilnost instituta je, da se posojilo družbenika v postopku zaradi insolventnosti družbe obravnava kot premoženje družbe. Družbenik proti družbi ni upravičen uveljavljati zahtevka za vračilo posojila v postopku stečaja ali prisilne poravnave. Kadar je družba družbeniku posojilo vrnila v roku enega leta pred začetkom katerega izmed postopkov zaradi insolventnosti, obstaja obveznost družbenika, da družbi nadomesti vrnjeni znesek posojila.

• Language: Slovenian
• Keywords: družba z omejeno odgovornostjo, družbenik, posojilodajalec, kapitalsko posojilo, gospodarska kriza, postopek stečaja ali prisilne poravnave, lastni kapital, premoženje družbe
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2018
• PID: 20.500.12556/RUL-103099
• COBISS.SI-ID: 16358993
• Publication date in RUL: 14.09.2018

Secondary language

• Language: English
• Title: Shareholders' loans in limited liability company

Abstract

The master's thesis deals with the application of statutory provisions on shareholder’s loan in a limited liability company. The shareholder’s loan is regulated in Articles 498 and 499 of the Companies Act. A shareholder’s loan is a loan to a company given by a shareholder at the time when a shareholder should provide the company with equity capital. The specificity of the institute lies in the fact that the shareholder acts as a lender, and a shareholder at the same time. The same applies to a loan that is not directly provided to the company by the shareholder, but by a third party, if the shareholder has given a security for repaying the loan or has committed itself as a guarantor. As a general rule, the obligation of the shareholder exists when the company is in economic crisis. The fundamental characteristic of the institute lies in the fact that the shareholder’s loan is treated as a property of the company in the case of insolvency. The shareholder is not entitled to claim the repayment of the loan against the company in the case of bankruptcy or compulsory settlement. If the company has repaid the loan within one year before the commencement of one of the insolvency proceedings, there is an obligation of the shareholder to compensate the repaid amount of the loan.

• Keywords: limited liability company, shareholder, lender, shareholder’s loan, economic crisis, bankruptcy or compulsory settlement procedure, equity capital, company property