THE IMPACT OF INSOLVENCY PROCEEDINGS ON THE CLAIMS OF CREDITORS

Razmerja med upniki in dolžniki krojijo zasebno pravo že od časa, ko se je človek organiziral v večje skupine. Poplačilo dolga je bilo nekaj svetega, neizpolnitev obljube ali obveznosti pa je bila hud greh. Sčasoma pa je človek postal objekt, kateremu usodo krojijo in usmerjajo nepredvideni dogodki in s tem vplivajo na njegov uspeh ali neuspeh. Ta novi koncept se je hitro vrinil v razmerja med upniki in dolžniki. Insolventen dolžnik je postal oseba, ki ji je treba pomagati, saj so dogodki, ki so pripeljali do njene insolventnosti, zunaj njenega miselnega obsega. Neplačan dolg in posledično neizterjana terjatev sta postala tveganje, ki so ga upniki morali sprejeti. Insolvenčno pravo vsebuje širok sklop pravil, ki naj bi insolventnemu dolžniku omogočila sanacijo nastale prezadolženosti in ohranitev premoženja. Temeljno načelo insolvenčnega prava je reševanje dolžnika pred stečajem, če se ugotovi, da je sposoben in vreden saniranja. Ko to ni več mogoče, je zadnji korak oziroma rešitev stečaj. Insolvenčno pravo je torej zbirni pojem za stečajno pravo in prisilno poravnavo, ki zasledujeta dva temeljna cilja: sanacijo in prenehanje. Tako tudi Zakon o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju loči dva postopka zaradi insolventnosti: stečajni postopek in prisilno poravnavo ter kot enega izmed treh stečajnih postopkov našteva tudi postopek osebnega stečaja. Insolventni subjekti, predstavljajo v naši družbi velik problem zaradi neplačanih dolgov. Na trgu se vsak dan pojavi nekaj novih podjetniških subjektov, od katerih pa nekateri po določenem času ne uspejo več uspešno krmariti na gospodarskem področju, saj zapadejo v velike finančne težave, ko ne morejo več uspešno pokrivati svojih dolgov . Ključno je, da poslovodstvo pravočasno ugotovi težave in pripravi predlog za rešitev iz nastale situacije. Finančno prestrukturiranje lahko poslovodstvo podjetja, ki je v finančnih težavah izvede preko postopka prisilne poravnave ali pa preko stečajnega postopka, torej se je potrebno odločiti ali naj se podjetje prestrukturira ali ukine. Prisilna poravnava je postopek, s katerim se podjetje v težavah, v okviru in s pomočjo zakonskih določil, z upniki dogovori za drugačno ročnost in višino poravnave zapadlih in nezapadlih obveznosti. Prisilna poravnava je torej poseben sodni postopek med dolžnikom, ki je dalj časa plačilno nesposoben ali prezadolžen, in njegovimi upniki, ki poteka pred sodiščem z namenom, da se odpravi insolventnost oziroma prezadolženost dolžnika (Dubrovski 2006, 1809). Stečajni postopek nad pravno osebo pa je z zakonom urejen postopek, ki ima za posledico prenehanje pravne osebe z dokončnim izbrisom iz Sodnega registra, seveda po izdanem in veljavnem sklepu o končanju stečajnega postopka. Vsi stečajni postopki se vodijo zaradi uresničitve interesov upnikov, za dosego poplačila svojih terjatev hkrati in v enakem deležu kot drugi upniki, ki so v razmerju do stečajnega dolžnika v enakem položaju. Da se vzpostavi enakovreden položaj vseh upnikov je treba premoženje stečajnega dolžnika v celoti unovčiti, iz denarnega dobroimetja, ki je pri tem nastal, pa se v enaki meri poplačajo terjatve upnikov. Z začetkom stečajnega postopka se zgodijo določene pravne posledice, ki bistveno vplivajo na nadaljnjo poslovanje družbe vse do njenega izbrisa. Stečaj pa praviloma ni postopek, ki bi bil namenjen reševanju podjetja iz finančne krize, ampak je njegov osnovni namen čim hitreje in v čim večjem odstotku poplačati terjatve upnikov do preveč zadolženega in insolventnega podjetja. Prav tako pa se s prezadolženostjo soočajo tudi fizične osebe, ki imajo z novim zakonom možnost, da se jim oprostijo dolgovi, ki jih sicer nikoli ne bi zmogli plačati in sicer tako, da razglasijo osebni stečaj. Postopek osebnega stečaja je enako urejen tako za potrošnika kot tudi za samostojnega podjetnika/zasebnika. Za razliko od pravne osebe, ki s sklepom o zaključku stečajnega postopka preneha in se iThe relationship between creditors and debtors has determined private law ever since human kind has been organised into larger groups. The repayment of debt was something sacred, and the breaking of a promise or an obligation was deemed as a grave sin. In the course of time, man has become an object whose fate is determined and controlled by unforeseen events, which have an impact on his success or failure. This new concept quickly penetrated into relationships between creditors and debtors. The insolvent debtor became a person who needs help as the events that led up to his insolvency are out of his mental reach. On the other hand, the unpaid debt and consequently unrecovered claims have become a risk that has to be taken by the creditors. Insolvency law includes a wide spectrum of rules intended to allow the insolvent debtor to restructure his overindebtedness and preserve his assets. The basic principle of insolvency law is to save the debtor from bankruptcy if it is found that he is capable and worthy of restructuring. When this is no longer possible, the last resort or solution is bankruptcy. Insolvency law is hence a generic term for bankruptcy law and compulsory composition that pursue two essential objectives: restructuring and dissolution. The Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act also distinguishes between two proceedings due to insolvency: bankruptcy proceedings and compulsory composition, and identifies personal bankruptcy as one of the three bankruptcy proceedings. The insolvent entities represent a major problem to our society due to their unpaid debts. On a daily basis a few new companies emerge in the market, and after a while some of them cannot keep themselves afloat and develop major financial problems as they are no longer able to cover their debts. It is essential that the management become aware of the problems in good time and set up a proposal for the solution of the problem. Financial restructuring can be carried out by the management of the company having financial problems via compulsory composition or bankruptcy proceedings. Thus, the management need to decide whether to restructure or dissolve the company. Compulsory composition is a proceeding by which the troubled company agrees with the creditors to a delayed maturity and amount of the matured liabilities and liabilities not yet due in the framework and with the help of legal provisions. Compulsory compositions are hence special legal proceedings between the debtor, who has been insolvent or overindebted for a significant period of time, and his creditors before the court aiming at the elimination of insolvency or overindebtedness of the debtor (Dubrovski 2006, 1809). The bankruptcy proceedings against a legal entity are regulated by law, resulting in dissolution of the legal entity with a final cancellation from the Court Register of Companies, naturally, on the basis of an applicable decision on the termination of the bankruptcy proceedings issued. All bankruptcy proceedings are conducted in order to realise the interests of the creditors, to achieve the payment of their claims at the same time and to the same proportion as other creditors who are in the same position in relation to the debtor in bankruptcy. In order to establish equal status of all creditors it is necessary to fully realise assets of the debtor in bankruptcy, and to pay claims of the creditors to the same extent from the resulting cash balance. The initiation of the bankruptcy proceedings causes certain legal consequences having a significant influence on the further operation of the company up to its cancellation from the Court Register of Companies. As a rule, bankruptcy is not a procedure intended to save companies in financial crisis, its main purpose is to pay the claims of the creditors against an overindebted and insolvent company as soon as possible and to the greatest possible percentage. Natural persons may also face overindebtedness. The new act allows for the possibility to remit debts they would otherw