{"id":7213,"date":"2014-04-14T00:00:00","date_gmt":"2014-04-14T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/povinnosti-statutarov-vo-vztahu-k-uctovnej-zavierke\/"},"modified":"2014-04-14T00:00:00","modified_gmt":"2014-04-14T00:00:00","slug":"povinnosti-statutarov-vo-vztahu-k-uctovnej-zavierke","status":"publish","type":"post","link":"https:\/\/lynx.legal\/sk\/povinnosti-statutarov-vo-vztahu-k-uctovnej-zavierke\/","title":{"rendered":"Povinnosti \u0161tatut\u00e1rov vo vz\u0165ahu k \u00fa\u010dtovnej z\u00e1vierke"},"content":{"rendered":"\n<p>Slovensko: Jednou zo z\u00e1kladn\u00fdch povinnost\u00ed podnikate\u013eov je vies\u0165 \u00fa\u010dtovn\u00edctvo a ka\u017edoro\u010dne zabezpe\u010di\u0165 zostavenie, schv\u00e1lenie a ulo\u017eenie \u00fa\u010dtovnej z\u00e1vierky.<\/p>\n<p>\u0160tatut\u00e1ri s\u00fa v tejto s\u00favislosti povinn\u00ed predlo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku na schv\u00e1lenie valn\u00e9mu zhroma\u017edeniu. \u00da\u010dtovn\u00e9 z\u00e1vierky sa u\u017e po novom ukladaj\u00fa do Registra \u00fa\u010dtovn\u00fdch z\u00e1vierok (Register). Ak v lehote na ulo\u017eenie \u00fa\u010dtovnej z\u00e1vierky valn\u00e9 zhroma\u017edenie \u00fa\u010dtovn\u00fa z\u00e1vierku neschv\u00e1li, ulo\u017e\u00ed sa \u00fa\u010dtovn\u00e1 z\u00e1vierka ako neschv\u00e1len\u00e1. Po n\u00e1slednom schv\u00e1len\u00ed \u00fa\u010dtovnej z\u00e1vierky by v\u0161ak \u0161tatut\u00e1ri nemali zabudn\u00fa\u0165 na svoju povinnos\u0165 zabezpe\u010di\u0165 dodato\u010dn\u00e9 ulo\u017eenie ozn\u00e1menia o d\u00e1tume schv\u00e1lenia \u00fa\u010dtovnej z\u00e1vierky do Registra. Lehota na splnenie tejto povinnosti je pritom pomerne kr\u00e1tka, a to 5 pracovn\u00fdch dn\u00ed od schv\u00e1lenia \u00fa\u010dtovnej z\u00e1vierky. V opa\u010dnom pr\u00edpade sa spolo\u010dnos\u0165 vystavuje riziku ulo\u017eenia pokuty a\u017e do v\u00fd\u0161ky 2% z celkovej sumy majetku. Ak sa po zostaven\u00ed \u00fa\u010dtovnej z\u00e1vierky e\u0161te otv\u00e1rali \u00fa\u010dtovn\u00e9 knihy a \u00fa\u010dtovn\u00e1 z\u00e1vierka sa zmenila, je potrebn\u00e9 v rovnakej lehote ulo\u017ei\u0165 aj nov\u00fa schv\u00e1len\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku. V\u00fdhodou zavedenia nov\u00e9ho Registra je, \u017ee \u00fa\u010dtovn\u00e1 z\u00e1vierka sa u\u017e nemus\u00ed osobitne uklada\u0165 aj do zbierky list\u00edn. Register toti\u017e automaticky zabezpe\u010d\u00ed prenos t\u00fdchto inform\u00e1ci\u00ed.<\/p>\n<p>Kontaktn\u00e1 osoba v Bratislave:Mgr. Pavol Ben\u010doTel.: +421 2 578880088<a href=\"javascript:\/\/ EP_MESSAGE_PROTECTED\"><span><span><span><span><\/span><\/span><\/span><\/span><\/a><script type=\"text\/javascript\">emailProtector.addCloakedMailto(\"ep_476d4d31\", 1);<\/script><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Slovensko: Jednou zo z\u00e1kladn\u00fdch povinnost\u00ed podnikate\u013eov je vies\u0165 \u00fa\u010dtovn\u00edctvo a ka\u017edoro\u010dne zabezpe\u010di\u0165 zostavenie, schv\u00e1lenie a ulo\u017eenie \u00fa\u010dtovnej z\u00e1vierky. \u0160tatut\u00e1ri s\u00fa v tejto s\u00favislosti povinn\u00ed predlo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku na schv\u00e1lenie valn\u00e9mu zhroma\u017edeniu. \u00da\u010dtovn\u00e9 z\u00e1vierky sa u\u017e po novom ukladaj\u00fa do Registra \u00fa\u010dtovn\u00fdch z\u00e1vierok (Register). Ak v lehote na ulo\u017eenie \u00fa\u010dtovnej z\u00e1vierky valn\u00e9 zhroma\u017edenie \u00fa\u010dtovn\u00fa z\u00e1vierku neschv\u00e1li, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5466,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[103],"tags":[104],"class_list":["post-7213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-slovakia"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/posts\/7213","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/comments?post=7213"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/posts\/7213\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/media\/5466"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/media?parent=7213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/categories?post=7213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/tags?post=7213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}