natgillin/translations-raw huggingface dataset:
If, before the expiry of a time limit laid down by national law of at least two years from the time the company is incorporated or is authorised to commence business, the company acquires any asset belonging to a person or company or firm referred to in point (i) of Article 4 for a consideration of not less than one-tenth of the subscribed capital, the acquisition shall be examined and details of it published in the manner provided for in Article 49(1), (2) and (3), and it shall be submitted for the approval of a general meeting.
Obveznost delničarjev, da vplačajo vložke
Articles 50 and 51 shall apply mutatis mutandis.
Ob upoštevanju določb v zvezi z zmanjšanjem vpisanega kapitala delničarji ne morejo biti oproščeni obveznosti, da vplačajo svoje vložke.
Member States may also require these provisions to be applied when the assets belong to a shareholder or to any other person.
Člen 54
Paragraph 1 shall not apply to acquisitions effected in the normal course of the company's business, to acquisitions effected at the instance or under the supervision of an administrative or judicial authority, or to stock exchange acquisitions.
Zaščitni ukrepi v primeru konverzije
Article 53
Do naknadne uskladitve nacionalne zakonodaje države članice sprejmejo ukrepe, potrebne za zagotovitev najmanj takšne zaščite, kakor je določena v členih 3 do 6 in členih 45 do 53, v primeru preoblikovanja druge oblike družbe v delniško družbo.
Shareholders' obligation to pay up contributions
Člen 55
Subject to the provisions relating to the reduction of subscribed capital, the shareholders may not be released from the obligation to pay up their contributions.
Sprememba statuta ali ustanovitvenega akta
Article 54
Členi 3 do 6 in členi 45 do 54 ne posegajo v določbe držav članic o pristojnosti in postopku v zvezi s spremembami statuta ali ustanovitvenega akta.
Safeguards in the event of conversion
Pravila o porazdelitvi
Pending coordination of national laws at a subsequent date, Member States shall adopt the measures necessary to require provision of at least the same safeguards as are laid down in Articles 3 to 6 and Articles 45 to 53 in the event of the conversion of another type of company into a public limited liability company.
Člen 56
Article 55
Splošna pravila o porazdelitvi
Modification of the statutes or of the instrument of incorporation
Razen v primerih zmanjšanja vpisanega kapitala ni mogoče izvršiti nobenih izplačil delničarjem, kadar so neto sredstva, navedena v letnih računovodskih izkazih družbe na zaključni dan zadnjega poslovnega leta, manjša od zneska vpisanega kapitala, h kateremu se prištejejo tiste rezerve, katerih razdelitev po zakonu ali statutu družbe ni dopustna, ali bi se sredstva zmanjšala, če bi se izvršila taka izplačila.
Articles 3 to 6 and Articles 45 to 54 shall be without prejudice to the provisions of Member States on competence and procedure relating to the modification of the statutes or of the instrument of incorporation.
Kadar znesek nevpoklicanega vpisanega kapitala ni vključen v sredstva, prikazana v bilanci stanja, se ta znesek odšteje od zneska vpisanega kapitala iz odstavka 1.
Rules on distribution
Znesek izplačil delničarjem ne sme presegati zneska dobička na koncu zadnjega poslovnega leta, h kateremu se prištejejo vsak prenesen dobiček in za ta namen uporabljene vsote iz rezerv in od katerega se odštejejo prenesene izgube in vsote, ki so po zakonu ali statutu prenesene v rezervo.
Article 56
Pojem „izplačilo“, uporabljen v odstavkih 1 in 3, vključuje predvsem izplačila dividend in obresti v zvezi z delnicami.
General rules on distribution
Kadar zakonodaja države članice dovoljuje izplačilo vmesnih dividend, se uporabijo najmanj naslednji pogoji:
Except for cases of reductions of subscribed capital, no distribution to shareholders may be made when on the closing date of the last financial year the net assets as set out in the company's annual accounts are or, following such a distribution, would become, lower than the amount of the subscribed capital plus those reserves which may not be distributed under the law or the statutes of the company.
sestaviti se mora vmesna bilanca stanja, ki izkazuje, da so sredstva, namenjena izplačilom, zadostna;
Where the uncalled part of the subscribed capital is not included in the assets shown in the balance sheet, that amount shall be deducted from the amount of subscribed capital referred to in paragraph 1.
znesek, ki naj bi se izplačal, ne sme presegati celotnega ustvarjenega dobička od konca zadnjega poslovnega leta, za katero so bili sestavljeni letni računovodski izkazi, h kateremu se prištejejo preneseni dobički in za ta namen uporabljene vsote iz rezerv, in od katerega se odštejejo prenesene izgube in vsote, ki naj bi se po zakonu ali statutu prenesle v rezervo.
The amount of a distribution to shareholders may not exceed the amount of the profits at the end of the last financial year plus any profits brought forward and sums drawn from reserves available for this purpose, less any losses brought forward and sums placed to reserve in accordance with the law or the statutes.
Odstavki 1 do 5 ne vplivajo na predpise držav članic v zvezi s povečanjem vpisanega kapitala iz sredstev družbe.
The term ‘distribution’ used in paragraphs 1 and 3 includes, in particular, the payment of dividends and of interest relating to shares.
Zakonodaja države članice lahko določa odstopanje od odstavka 1 v primeru investicijskih družb s trajnimi sredstvi.
When the laws of a Member State allow the payment of interim dividends, at least the following conditions shall apply:
Za namene tega odstavka pojem „investicijska družba s trajnimi sredstvi“ pomeni le družbe:
interim accounts shall be drawn up showing that the funds available for distribution are sufficient;
katerih izključna dejavnost je investiranje lastnih sredstev v različne vrednostne papirje, zemljišča ali druga sredstva z izključnim namenom razpršiti investicijsko tveganje in zagotoviti delničarjem dobiček iz rezultatov upravljanja njihovih sredstev, in
the amount to be distributed may not exceed the total profits made since the end of the last financial year for which the annual accounts have been drawn up, plus any profits brought forward and sums drawn from reserves available for this purpose, less losses brought forward and sums to be placed to reserve pursuant to the requirements of the law or the statutes.
ki javnosti ponujajo vpis svojih delnic.
Paragraphs 1 to 5 shall not affect the provisions of the Member States as regards increases in subscribed capital by capitalisation of reserves.
Če zakonodaja držav članic uporabi navedeno možnost, potem:
The laws of a Member State may provide for derogation from paragraph 1 in the case of investment companies with fixed capital.
zahteva, da družbe vključijo pojem „investicijska družba“ v vse dokumente, navedene v členu 26;
For the purposes of this paragraph, the term ‘investment company with fixed capital’ means only companies:
ne dovoli, da bi take družbe, v katerih se neto sredstva znižajo pod znesek iz odstavka 1, izplačevale delničarje, če so celotna sredstva iz letnih računovodskih izkazov na zaključni dan zadnjega poslovnega leta nižja od enainpolkratnega zneska celotnih obveznosti iz letnih računovodskih izkazov, ki jih ima družba do upnikov, ali bi se znižala, če bi se tako izplačilo zgodilo, in
the exclusive object of which is to invest their funds in various stocks and shares, land or other assets with the sole aim of spreading investment risks and giving their shareholders the benefit of the results of the management of their assets; and
zahteva od vsake take družbe, ki izplača delničarje, kadar se njena neto sredstva znižajo pod znesek iz odstavka 1, da vključi v svoje letne računovodske izkaze ustrezno pojasnilo.
which offer their own shares for subscription by the public.
Člen 57
In so far as the laws of Member States make use of the option they shall:
Vračilo nezakonito danih izplačil
require such companies to include the term ‘investment company’ in all documents indicated in Article 26;
Vsako izplačilo, ki so ga delničarji prejeli in je bilo izvršeno v nasprotju s členom 56, delničarji vrnejo, če družba dokaže, da so vedeli, da je bilo izplačilo nepravilno, ali bi glede na okoliščine to morali vedeti.
not permit any such company whose net assets fall below the amount specified in paragraph 1 to make a distribution to shareholders when on the closing date of the last financial year the company's total assets as set out in the annual accounts are, or following such distribution would become, less than one-and-a-half times the amount of the company's total liabilities to creditors as set out in the annual accounts; and
Člen 58
require any such company which makes a distribution when its net assets fall below the amount specified in paragraph 1 to include in its annual accounts a note to that effect.
Resna izguba vpisanega kapitala
Article 57
V primeru resnih izgub vpisanega kapitala je treba v roku, predpisanem z zakonodajo države članice, sklicati skupščino delničarjev in preveriti, ali bi morala družba prenehati ali bi bilo treba sprejeti kakšne druge ukrepe.
Recovery of distributions unlawfully made
Znesek izgube, ki v smislu odstavka 1 pomeni resno izgubo, v zakonodaji države članice ne sme biti določen kot znesek, ki je višji od polovice vpisanega kapitala.
Any distribution made contrary to Article 56 shall be returned by shareholders who have received it if the company proves that those shareholders knew of the irregularity of the distributions made to them, or could not in view of the circumstances have been unaware of it.
Pravila za pridobivanje lastnih delnic družb
Article 58
Člen 59
Serious loss of the subscribed capital
Prepoved vpisa lastnih delnic
In the case of a serious loss of the subscribed capital, a general meeting of shareholders shall be called within the period laid down by the laws of the Member States, to consider whether the company should be wound up or any other measures taken.
Družba ne more vpisati lastnih delnic.
The amount of a loss deemed to be serious within the meaning of paragraph 1 shall not be set by the laws of Member States at a figure higher than half the subscribed capital.
Če je delnice družbe vpisala oseba, ki deluje v svojem imenu, vendar za račun družbe, se šteje, da jih je vpisnik vpisal za svoj račun.
Rules on companies' aquisitions of their own shares
Osebe, družbe ali podjetja iz točke (i) člena 4 ali, v primeru povečanja vpisanega kapitala, člani upravnega ali poslovodnega organa so dolžni vplačati vložke za delnice, ki so bile vpisane v nasprotju s tem členom.
Article 59
Kljub temu lahko zakonodaja države članice predvidi, da se lahko vsaka taka oseba oprosti te obveznosti, če dokaže, da je osebno ravnala brez krivde.
No subscription of own shares
Člen 60
The shares of a company may not be subscribed for by the company itself.
Pridobitev lastnih delnic
If the shares of a company have been subscribed for by a person acting in his or her own name, but on behalf of the company, the subscriber shall be deemed to have subscribed for them for his or her own account.
Brez poseganja v načelo enakega obravnavanja delničarjev, ki so v enakem položaju, in v Uredbo (EU) št. 596/2014 lahko države članice dovolijo, da družba pridobi lastne delnice, bodisi sama bodisi prek osebe, ki deluje v svojem imenu, vendar za račun družbe.
The persons or companies or firms referred to in point (i) of Article 4 or, in cases of an increase in subscribed capital, the members of the administrative or management body shall be liable to pay for shares subscribed in contravention of this Article.
Države članice v mejah dovoljenih pridobitev predpišejo za take pridobitve naslednje pogoje:
However, the laws of a Member State may provide that any such person may be released from his or her obligation if they prove that no fault is attributable to them personally.
skupščina delničarjev izda odobritev, ki navaja roke in pogoje za takšne pridobitve, in še zlasti najvišje število delnic za pridobitev, trajanje obdobja, za katerega je izdana odobritev, katere trajanje je določeno z nacionalno zakonodajo, vendar ne sme presegati pet let, in najvišjo in najnižjo kupnino v primeru pridobitve za vrednost.
Article 60
Člani upravnega ali poslovodnega organa se prepričajo, da so v času, ko pride do pooblaščene pridobitve, upoštevani pogoji iz točk (b) in (c);
Acquisition of own shares
pridobitve, vključno z delnicami, ki jih je podjetje že pridobilo in jih ima v lasti, in z delnicami, ki jih pridobi oseba, ki deluje v svojem imenu, vendar za račun družbe, ne smejo zmanjšati neto sredstev pod znesek iz člena 56(1) in (2), ter
Without prejudice to the principle of equal treatment of all shareholders who are in the same position, and to Regulation (EU) No 596/2014, Member States may permit a company to acquire its own shares, either itself or through a person acting in his or her own name but on the company's behalf.
v transakcijo so lahko vključene le v celoti vplačane delnice.
To the extent that the acquisitions are permitted, Member States shall make such acquisitions subject to the following conditions:
Nadalje, države članice lahko določijo, da za pridobitve v smislu prvega pododstavka velja kateri koli od naslednjih pogojev:
authorisation is given by the general meeting, which shall determine the terms and conditions of such acquisitions, and, in particular, the maximum number of shares to be acquired, the duration of the period for which the authorisation is given, the maximum length of which shall be determined by national law without, however, exceeding five years, and, in the case of acquisition for value, the maximum and minimum consideration.
nominalna vrednost ali, v odsotnosti le-te, računovodska vrednost pridobljenih delnic, vključno z delnicami, ki jih je podjetje že pridobilo, in delnice, ki jih je pridobila oseba, ki deluje v svojem imenu, vendar za račun družbe, ne presega meje, ki jo določi država članica; ta meja ne sme biti nižja od 10 % vpisanega kapitala;
Members of the administrative or management body shall satisfy themselves that, at the time when each authorised acquisition is effected, the conditions referred to in points (b) and (c) are respected;
v statutu ali ustanovitvenem aktu družbe se določijo pooblastitev družbi, da pridobi lastne delnice v smislu prvega pododstavka, največje možno število delnic, ki se jih lahko pridobi, trajanje obdobja, za katerega ta pooblastitev velja, in najvišja ali najnižja kupnina;
the acquisitions, including shares previously acquired by the company and held by it, and shares acquired by a person acting in his or her own name but on the company's behalf, cannot have the effect of reducing the net assets below the amount referrred to in Article 56(1) and (2); and
družba izpolnjuje ustrezne zahteve glede poročanja in objavljanja;
only fully paid-up shares can be included in the transaction.
od nekaterih družb, ki jih določijo države članice, se lahko zahteva, da prekličejo pridobljene delnice, pod pogojem, da se znesek, enak nominalni vrednosti preklicanih delnic, vključi v rezervo, ki je ni možno razdeliti med delničarje, razen v primeru zmanjšanja vpisanega kapitala; ta rezerva se lahko uporabi le za povečanje vpisanega kapitala s kapitalizacijo rezerv in
Furthermore, Member States may subject acquisitions within the meaning of the first subparagraph to any of the following conditions:
pridobitev ne posega v izpolnitev terjatev upnikov.
the nominal value or, in the absence thereof, the accountable par of the acquired shares, including shares previously acquired by the company and held by it, and shares acquired by a person acting in his own name but on the company's behalf, does not exceed a limit to be determined by Member States; this limit may not be lower than 10 % of the subscribed capital;
Zakonodaja držav članic lahko določa odstopanje od prvega stavka točke (a) prvega pododstavka odstavka 1, kadar je pridobitev lastnih delnic družbe nujna, da se prepreči resna in neposredna škoda za družbo.
the power of the company to acquire its own shares within the meaning of the first subparagraph, the maximum number of shares to be acquired, the duration of the period for which the power is given and the maximum or minimum consideration are laid down in the statutes or in the instrument of incorporation of the company;
V takem primeru upravni ali poslovodni organ obvesti naslednjo skupščino delničarjev o vzrokih in naravi izvedene pridobitve, o številu in nominalni vrednosti ali, če te ni, o računovodski vrednosti pridobljenih delnic, o deležu vpisanega kapitala, ki ga predstavljajo, in o kupnini za te delnice.
the company complies with appropriate reporting and notification requirements;
Države članice se lahko odločijo, da ne uporabijo prvega stavka točke (a) prvega pododstavka odstavka 1 za delnice, ki jih pridobi družba sama ali oseba, ki deluje v svojem imenu, vendar za račun družbe, z namenom razdelitve zaposlenim v družbi ali zaposlenim v z njo povezani družbi.
certain companies, as determined by Member States, can be required to cancel the acquired shares provided that an amount equal to the nominal value of the shares cancelled is included in a reserve which cannot be distributed to the shareholders, except in the event of a reduction in the subscribed capital; this reserve may be used only for the purposes of increasing the subscribed capital by the capitalisation of reserves;
Takšne delnice morajo biti razdeljene v 12 mesecih po njihovi pridobitvi.
the acquisition does not prejudice the satisfaction of creditors' claims.
Člen 61
The laws of a Member State may provide for derogations from the first sentence of point (a) of the first subparagraph of paragraph 1 where the acquisition of a company's own shares is necessary to prevent serious and imminent harm to the company.
Odstopanje od pravil o pridobivanju lastnih delnic
In such a case, the next general meeting shall be informed by the administrative or management body of the reasons for and nature of the acquisitions effected, of the number and nominal value or, in the absence of a nominal value, the accountable par, of the shares acquired, of the proportion of the subscribed capital which they represent, and of the consideration for those shares.
Države članice se lahko odločijo, da ne uporabijo člena 60 za:
Member States may decide not to apply the first sentence of point (a) of the first subparagraph of paragraph 1 to shares acquired by either the company itself or by a person acting in his or her own name but on the company's behalf, for distribution to that company's employees or to the employees of an associate company.
delnice, ki so bile pridobljene pri izvajanju sklepa o zmanjšanju kapitala ali v okoliščinah iz člena 82;
Such shares shall be distributed within 12 months of their acquisition.
delnice, ki so bile pridobljene pri prenosu premoženja na univerzalnega pravnega naslednika;
Article 61
v celoti vplačane delnice, ki so bile pridobljene neodplačno ali od bank in drugih finančnih institucij kot nakupna provizija;
Derogation from rules on acquisition of own shares
delnice, ki so bile pridobljene na podlagi zakonskih obveznosti ali kot posledica sodne odločbe za zaščito manjšinskih delničarjev, zlasti ob spojitvi, spremembi dejavnosti ali oblike družbe, prenosu registriranega sedeža v tujino ali uvedbi omejitev pri prenosu delnic;
Member States may decide not to apply Article 60 to:
delnice, ki so bile pridobljene od delničarjev, ker niso vplačali vložkov;
shares acquired in carrying out a decision to reduce capital, or in the circumstances referred to in Article 82;
delnice, ki so bile pridobljene za odškodnino manjšinskim delničarjem v povezanih družbah;
shares acquired as a result of a universal transfer of assets;
v celoti vplačane delnice, ki so bile pridobljene s prodajo v postopku prisilne izvršbe, zaradi izpolnitve obveznosti, ki jo je imel lastnik delnic do družbe, in
fully paid-up shares acquired free of charge or by banks and other financial institutions as purchasing commission;
v celoti vplačane delnice, ki jih je izdala investicijska družba s trajnimi sredstvi, kakor je opredeljena v drugem pododstavku člena 56(7), in jih je ta ali pridružena z njo povezana družba pridobila na zahtevo investitorja.
shares acquired by virtue of a legal obligation or resulting from a court ruling for the protection of minority shareholders in the event, particularly, of a merger, a change in the company's object or form, transfer abroad of the registered office, or the introduction of restrictions on the transfer of shares;
Uporablja se točka (a) tretjega pododstavka člena 56(7).
shares acquired from a shareholder in the event of failure to pay them up;
Take pridobitve ne smejo povzročiti zmanjšanja neto sredstev pod znesek vpisanega kapitala, h kateremu se prištejejo vse rezerve, ki jih po zakonu ni dopustno razdeliti.
shares acquired in order to indemnify minority shareholders in associated companies;
Delnice, ki so bile pridobljene v primerih iz točk (b) do (g) odstavka 1, se odsvojijo najpozneje v treh letih od njihove pridobitve, razen če nominalna vrednost ali, če te ni, računovodska vrednost pridobljenih delnic, vključno z delnicami, ki jih je družba morda pridobila prek osebe, ki deluje v svojem imenu, vendar za račun družbe, ne presega 10 % vpisanega kapitala.
fully paid-up shares acquired under a sale enforced by a court order for the payment of a debt owed to the company by the owner of the shares; and
Če se delnice ne odsvojijo v obdobju iz odstavka 2, se prekličejo.
fully paid-up shares issued by an investment company with fixed capital, as defined in the second subparagraph of Article 56(7), and acquired at the investor's request by that company or by an associate company.
Zakonodaja države članice lahko navedeni preklic pogojuje z ustreznim zmanjšanjem vpisanega kapitala.
Point (a) of the third subparagraph of Article 56(7) shall apply.
Takšno zmanjšanje se predpiše, kadar je posledica pridobitve delnic, ki naj bi bile preklicane, padec vrednosti neto sredstev pod znesek, določen v členu 56(1) in (2).
Such acquisitions may not have the effect of reducing the net assets below the amount of the subscribed capital plus any reserves the distribution of which is forbidden by law.
Člen 62
Shares acquired in the cases listed in points (b) to (g) of paragraph 1 shall, however, be disposed of within not more than three years of their acquisition unless the nominal value or, in the absence of a nominal value, the accountable par of the shares acquired, including shares which the company may have acquired through a person acting in his own name but on the company's behalf, does not exceed 10 % of the subscribed capital.
Posledice nezakonite pridobitve lastnih delnic
If the shares are not disposed of within the period laid down in paragraph 2, they shall be cancelled.
Delnice, ki so bile pridobljene s kršitvijo členov 60 in 61, se odsvojijo v enem letu od pridobitve.
The laws of a Member State may make this cancellation subject to a corresponding reduction in the subscribed capital.
Če v tem obdobju niso odsvojene, se uporabi člen 61(3).
Such a reduction shall be prescribed where the acquisition of shares to be cancelled results in the net assets having fallen below the amount specified in Article 56(1) and (2).
Člen 63
Article 62
Imetništvo lastnih delnic in letno poročilo v primeru pridobitve lastnih delnic
Consequences of illegal acquisition of own shares
Kadar zakonodaja države članice dopušča, da družba pridobi lastne delnice, bodisi sama bodisi prek osebe, ki deluje v svojem imenu, vendar za račun družbe, pridobitev navedenih delnic vedno izpolnjuje najmanj naslednje pogoje:
Shares acquired in contravention of Articles 60 and 61 shall be disposed of within one year of their acquisition.
od pravic, ki izhajajo iz delnic, se morajo v vsakem primeru začasno ukiniti glasovalne pravice, ki izhajajo iz lastnih delnic družbe;
If they are not disposed of within that period, Article 61(3) shall apply.
če so delnice vključene med sredstva, izkazana v bilanci stanja, se med obveznosti vključi rezerva v enakem znesku, ki ni na razpolago za razdelitev.