SPORT’S SHAREHOLDING

Sportsko dioničko društvo predstavlja jedini oblik trgovačkog društva u kojem sportski klub može sudjelovati u sportskim natjecanjima. Sportsko dioničko društvo je dioničko društvo koje je uređeno prema Zakonu o trgovačkim društvima, ako nije drugačije propisano Zakonom o sportu. Posebnosti sportskih dioničkih društava odnose se na: krug osoba koje mogu biti dioničari, vrsta dionica na koje je podijeljeno sportsko dioničko društvo, upotrebu neto dobiti sportskog dioničkog društva i upis u poseban Registar sportskih djelatnosti. Sportsko dioničko društvo predstavlja najkvalitetniji oblik za velike profesionalne sportske klubove, a za manje sportske klubove najkvalitetnije rješenje predstavlja društvo s ograničenom odgovornošću. Osnivanje sportskog dioničkog društva prati osnivanje dioničkog društva prema Zakonu o trgovačkim društvima uz određene posebnosti. Posebnosti se odnose na minimalan iznos temeljnog kapitala i krug osoba koje mogu biti članovi organa sportskog dioničkog društva. Osnivanje sportskog dioničkog društva se može provesti kao simultano ili sukcesivno osnivanje. Hijerarhijska struktura natjecanja predstavlja glavni razlog što još nikada nije provedeno osnivanje sportskog dioničko društva u Republici Hrvatskoj. U prvom dijelu rada obrađuju se osnovne značajke i podjela trgovačkih društava sa svim svojim značajkama i karakteristikama. U drugom dijelu rada opisuju se pojam i karakteristike sportskog dioničkog društva te se obrađuje postupak preoblikovanja sportskog kluba-udruge u sportsko dioničko društvo na primjeru HNK Hajduk Split.Sports stock company presents only form of company which sports club can takes part in sports competitions in. Sports stock company is joint stock company which is regulated according to Company law, if it is not prescribed otherwise according to The law of sport. Particularities of sports stock companies refers to: circle of persons who can be shareholders, type of stock which is divide sports stock company on, using net profit of sports stock company and enrollment to special Sports activities register. Sports stock company presents the most qualitative form for great professional sports clubs, and for smaller sports clubs the best solution is a limited liability company. Sports stock company’s establishment follows joint stock company’s establishment according to Company law, with some specialties. These specalties refer to minimal amount of share capital and circle of persons who can be members of sports stock company’s organ. Sports stock company’s establishment can be conducted as simultaneously or successively. Hierarchical structure of competition presents the main reason because is conducted sports stock company’s establishment in Republic of Croatia never yet. In the first part of this final paper are being processed the main features and division of companies with every their features and characteristics. In the second part of this final paper are being described term and characteristic of sports stock company and processed procedure of sports club-associations transformation in sports stock company on example HNK Hajduk Split