{"id":61194,"date":"2023-12-08T20:24:56","date_gmt":"2023-12-08T11:24:56","guid":{"rendered":"https:\/\/monolith.law\/cs\/?p=61194"},"modified":"2024-03-29T17:24:03","modified_gmt":"2024-03-29T08:24:03","slug":"toshiba-accountingfraud-crisismanagement","status":"publish","type":"post","link":"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement","title":{"rendered":"Anal\u00fdza nekal\u00e9ho \u00fa\u010detnictv\u00ed spole\u010dnosti Toshiba: Co je krizov\u00fd management pro ochranu po\u0161kozen\u00ed zna\u010dky?"},"content":{"rendered":"\n<p>&#8220;Toshiba se pot\u00fdk\u00e1 s nejv\u011bt\u0161\u00edm po\u0161kozen\u00edm sv\u00e9 zna\u010dky v jej\u00ed 140let\u00e9 historii a nebude mo\u017en\u00e9 ji obnovit p\u0159es noc.&#8221;<\/p>\n\n\n\n<p>Toto jsou slova, kter\u00e1 pronesl prezident Toshiba, Hisao Tanaka (v t\u00e9 dob\u011b), na tiskov\u00e9 konferenci 21. \u010dervence 2015 (rok 27 Heisei), kdy rezignoval kv\u016fli skand\u00e1lu s nespr\u00e1vn\u00fdm \u00fa\u010detnictv\u00edm.<\/p>\n\n\n\n<p>Organizovan\u00e9 nespr\u00e1vn\u00e9 \u00fa\u010detnictv\u00ed, kter\u00e9 bylo provedeno na z\u00e1klad\u011b zapojen\u00ed veden\u00ed firmy s c\u00edlem skr\u00fdt zhor\u0161uj\u00edc\u00ed se v\u00fdsledky, zp\u016fsobilo velk\u00e9 \u0161kody na obrazu zna\u010dky, co\u017e vedlo k poklesu akci\u00ed a odlivu investor\u016f.<\/p>\n\n\n\n<p>Kdy\u017e se finan\u010dn\u00ed situace zhor\u0161uje, ve firm\u00e1ch, kde intern\u00ed kontrola nefunguje spr\u00e1vn\u011b, se zvy\u0161uje riziko vzniku nespr\u00e1vn\u00e9ho \u00fa\u010detnictv\u00ed z r\u016fzn\u00fdch d\u016fvod\u016f, jako je z\u00edsk\u00e1n\u00ed p\u016fj\u010dek od bank nebo ochrana veden\u00ed firmy.<\/p>\n\n\n\n<p>Jednou kdy\u017e je nespr\u00e1vn\u00e9 \u00fa\u010detnictv\u00ed odhaleno, nejen\u017ee m\u016f\u017ee doj\u00edt k trestn\u00edmu st\u00edh\u00e1n\u00ed a odpov\u011bdnosti za \u0161kody, ale tak\u00e9 m\u016f\u017ee doj\u00edt k ztr\u00e1t\u011b nehmotn\u00e9 hodnoty firmy, jako je soci\u00e1ln\u00ed d\u016fv\u011bra a obraz zna\u010dky, kter\u00e9 byly budov\u00e1ny po mnoho let, co\u017e zp\u016fsobuje v\u00e1\u017en\u00e9 \u0161kody, kter\u00e9 jsou t\u011b\u017eko obnoviteln\u00e9.<\/p>\n\n\n\n<p>Av\u0161ak po odhalen\u00ed nespr\u00e1vn\u00e9ho \u00fa\u010detnictv\u00ed existuje mo\u017enost sn\u00ed\u017een\u00ed \u0161kod rychl\u00fdm p\u0159ijet\u00edm vhodn\u00fdch opat\u0159en\u00ed.<\/p>\n\n\n\n<p>V tomto \u010dl\u00e1nku podrobn\u011b vysv\u011btl\u00edme, jak se vypo\u0159\u00e1dat s po\u0161kozen\u00edm obrazu zna\u010dky v p\u0159\u00edpad\u011b odhalen\u00ed nespr\u00e1vn\u00e9ho \u00fa\u010detnictv\u00ed, na p\u0159\u00edkladu skand\u00e1lu s nespr\u00e1vn\u00fdm \u00fa\u010detnictv\u00edm Toshiba.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Co_je_to_problem_s_nekalym_ucetnictvim_spolecnosti_Toshiba\" title=\"Co je to probl\u00e9m s nekal\u00fdm \u00fa\u010detnictv\u00edm spole\u010dnosti Toshiba?\">Co je to probl\u00e9m s nekal\u00fdm \u00fa\u010detnictv\u00edm spole\u010dnosti Toshiba?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Co_jsou_tri_kategorie_problemu_s_ucetnictvim\" title=\"Co jsou t\u0159i kategorie probl\u00e9m\u016f s \u00fa\u010detnictv\u00edm?\">Co jsou t\u0159i kategorie probl\u00e9m\u016f s \u00fa\u010detnictv\u00edm?<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Nevhodne_ucetnictvi\" title=\"Nevhodn\u00e9 \u00fa\u010detnictv\u00ed\">Nevhodn\u00e9 \u00fa\u010detnictv\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Nekale_ucetnictvi\" title=\"Nekal\u00e9 \u00fa\u010detnictv\u00ed\">Nekal\u00e9 \u00fa\u010detnictv\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Kosmeticke_upravy_ucetni_zaverky\" title=\"Kosmetick\u00e9 \u00fapravy \u00fa\u010detn\u00ed z\u00e1v\u011brky\">Kosmetick\u00e9 \u00fapravy \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Prehled_nekaleho_ucetnictvi_v_Toshibe\" title=\"P\u0159ehled nekal\u00e9ho \u00fa\u010detnictv\u00ed v Toshib\u011b\">P\u0159ehled nekal\u00e9ho \u00fa\u010detnictv\u00ed v Toshib\u011b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Co_se_stane_pokud_se_provadi_nekale_ucetnictvi\" title=\"Co se stane, pokud se prov\u00e1d\u00ed nekal\u00e9 \u00fa\u010detnictv\u00ed?\">Co se stane, pokud se prov\u00e1d\u00ed nekal\u00e9 \u00fa\u010detnictv\u00ed?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Trestni_sankce\" title=\"Trestn\u00ed sankce\">Trestn\u00ed sankce<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Trest_za_falesne_udaje_v_zprave_o_cennych_papirech\" title=\"Trest za fale\u0161n\u00e9 \u00fadaje v zpr\u00e1v\u011b o cenn\u00fdch pap\u00edrech\">Trest za fale\u0161n\u00e9 \u00fadaje v zpr\u00e1v\u011b o cenn\u00fdch pap\u00edrech<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Trest_za_zvlastni_zanedbani_povinnosti\" title=\"Trest za zvl\u00e1\u0161tn\u00ed zanedb\u00e1n\u00ed povinnosti\">Trest za zvl\u00e1\u0161tn\u00ed zanedb\u00e1n\u00ed povinnosti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Trest_za_podvod\" title=\"Trest za podvod\">Trest za podvod<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Odpovednost_v_obcanskopravnich_vecech\" title=\"Odpov\u011bdnost v ob\u010danskopr\u00e1vn\u00edch v\u011bcech\">Odpov\u011bdnost v ob\u010danskopr\u00e1vn\u00edch v\u011bcech<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Odpovednost_za_nahradu_skody_reditelu_a_podobnych_osob\" title=\"Odpov\u011bdnost za n\u00e1hradu \u0161kody \u0159editel\u016f a podobn\u00fdch osob\">Odpov\u011bdnost za n\u00e1hradu \u0161kody \u0159editel\u016f a podobn\u00fdch osob<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Odpovednost_spolecnosti_za_nahradu_skody\" title=\"Odpov\u011bdnost spole\u010dnosti za n\u00e1hradu \u0161kody\">Odpov\u011bdnost spole\u010dnosti za n\u00e1hradu \u0161kody<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Prikaz_k_zaplaceni_pokuty\" title=\"P\u0159\u00edkaz k zaplacen\u00ed pokuty\">P\u0159\u00edkaz k zaplacen\u00ed pokuty<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Opatreni_pro_minimalizaci_poskozeni_znacky\" title=\"Opat\u0159en\u00ed pro minimalizaci po\u0161kozen\u00ed zna\u010dky\">Opat\u0159en\u00ed pro minimalizaci po\u0161kozen\u00ed zna\u010dky<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Provedeni_vysetreni_ne_vnitrni_organizaci_ale_vyborem_tretich_stran\" title=\"Proveden\u00ed vy\u0161et\u0159en\u00ed ne vnit\u0159n\u00ed organizac\u00ed, ale v\u00fdborem t\u0159et\u00edch stran\">Proveden\u00ed vy\u0161et\u0159en\u00ed ne vnit\u0159n\u00ed organizac\u00ed, ale v\u00fdborem t\u0159et\u00edch stran<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Duveryhodnost_podniku_se_muze_vyrazne_zmenit_v_dusledku_zachazeni_s_medii\" title=\"D\u016fv\u011bryhodnost podnik\u016f se m\u016f\u017ee v\u00fdrazn\u011b zm\u011bnit v d\u016fsledku zach\u00e1zen\u00ed s m\u00e9dii\">D\u016fv\u011bryhodnost podnik\u016f se m\u016f\u017ee v\u00fdrazn\u011b zm\u011bnit v d\u016fsledku zach\u00e1zen\u00ed s m\u00e9dii<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Rychle_zverejneni_informaci_pro_investory\" title=\"Rychl\u00e9 zve\u0159ejn\u011bn\u00ed informac\u00ed pro investory\">Rychl\u00e9 zve\u0159ejn\u011bn\u00ed informac\u00ed pro investory<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Rychle_hlaseni_poruseni_dozorci_komise_pro_cenne_papiry_a_dalsi_obchody\" title=\"Rychl\u00e9 hl\u00e1\u0161en\u00ed poru\u0161en\u00ed dozor\u010d\u00ed komise pro cenn\u00e9 pap\u00edry a dal\u0161\u00ed obchody\">Rychl\u00e9 hl\u00e1\u0161en\u00ed poru\u0161en\u00ed dozor\u010d\u00ed komise pro cenn\u00e9 pap\u00edry a dal\u0161\u00ed obchody<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Shrnuti\" title=\"Shrnut\u00ed\">Shrnut\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Predstaveni_opatreni_nasi_kancelare\" title=\"P\u0159edstaven\u00ed opat\u0159en\u00ed na\u0161\u00ed kancel\u00e1\u0159e\">P\u0159edstaven\u00ed opat\u0159en\u00ed na\u0161\u00ed kancel\u00e1\u0159e<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_je_to_problem_s_nekalym_ucetnictvim_spolecnosti_Toshiba\"><\/span>Co je to probl\u00e9m s nekal\u00fdm \u00fa\u010detnictv\u00edm spole\u010dnosti Toshiba?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2021\/08\/2237dbf32f40d3068ff7c612f03125c6.jpg\" alt=\"\" class=\"wp-image-35969\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_jsou_tri_kategorie_problemu_s_ucetnictvim\"><\/span>Co jsou t\u0159i kategorie probl\u00e9m\u016f s \u00fa\u010detnictv\u00edm?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V podnikov\u00e9m \u00fa\u010detnictv\u00ed jsou probl\u00e9my klasifikov\u00e1ny do t\u0159\u00ed kategori\u00ed: &#8220;nevhodn\u00e9 \u00fa\u010detnictv\u00ed&#8221;, &#8220;nekal\u00e9 \u00fa\u010detnictv\u00ed&#8221; a &#8220;kosmetick\u00e9 \u00fapravy \u00fa\u010detn\u00ed z\u00e1v\u011brky&#8221;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nevhodne_ucetnictvi\"><\/span>Nevhodn\u00e9 \u00fa\u010detnictv\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Nevhodn\u00e9 \u00fa\u010detnictv\u00ed se vztahuje na nespr\u00e1vn\u00e9 \u00fa\u010detn\u00ed zpracov\u00e1n\u00ed, a\u0165 u\u017e je zp\u016fsobeno \u00famysln\u011b nebo nedbalost\u00ed, kdy se nepou\u017e\u00edvaj\u00ed spr\u00e1vn\u00e9 informace nebo dojde k jejich zneu\u017eit\u00ed.<\/p>\n\n\n\n<p>Obecn\u011b plat\u00ed, \u017ee nevhodn\u00e9 \u00fa\u010detnictv\u00ed zahrnuje i nez\u00e1konn\u00e9 praktiky, jako je &#8220;nekal\u00e9 \u00fa\u010detnictv\u00ed&#8221; nebo &#8220;kosmetick\u00e9 \u00fapravy \u00fa\u010detn\u00ed z\u00e1v\u011brky&#8221;, ale mnoho m\u00e9di\u00ed toto ozna\u010den\u00ed pou\u017e\u00edv\u00e1 pro p\u0159\u00edpady, kdy nez\u00e1konnost nen\u00ed jasn\u011b definov\u00e1na.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nekale_ucetnictvi\"><\/span>Nekal\u00e9 \u00fa\u010detnictv\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Nekal\u00e9 \u00fa\u010detnictv\u00ed zahrnuje \u00famysln\u00e9 uv\u00e1d\u011bn\u00ed nepravdiv\u00fdch informac\u00ed do finan\u010dn\u00edch v\u00fdkaz\u016f nebo nezahrnut\u00ed \u010d\u00edsel, kter\u00e1 by m\u011bla b\u00fdt zaznamen\u00e1na, co\u017e vede k tomu, \u017ee v\u00fdnosy a podobn\u00e9 polo\u017eky vypadaj\u00ed l\u00e9pe, ne\u017e ve skute\u010dnosti jsou. V \u0161ir\u0161\u00edm smyslu zahrnuje i &#8220;kosmetick\u00e9 \u00fapravy \u00fa\u010detn\u00ed z\u00e1v\u011brky&#8221;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kosmeticke_upravy_ucetni_zaverky\"><\/span>Kosmetick\u00e9 \u00fapravy \u00fa\u010detn\u00ed z\u00e1v\u011brky<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Kosmetick\u00e9 \u00fapravy \u00fa\u010detn\u00ed z\u00e1v\u011brky zahrnuj\u00ed manipulaci s \u00fa\u010detn\u00edmi dokumenty, jako jsou &#8220;v\u00fdkazy zisku a ztr\u00e1ty&#8221; nebo &#8220;rozvahy&#8221;, za \u00fa\u010delem zlep\u0161en\u00ed v\u00fdkazu finan\u010dn\u00edho a provozn\u00edho stavu spole\u010dnosti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prehled_nekaleho_ucetnictvi_v_Toshibe\"><\/span>P\u0159ehled nekal\u00e9ho \u00fa\u010detnictv\u00ed v Toshib\u011b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Probl\u00e9m s nekal\u00fdm \u00fa\u010detnictv\u00edm spole\u010dnosti Toshiba se t\u00fdk\u00e1 p\u0159\u00edpadu, kdy byla v obdob\u00ed od fisk\u00e1ln\u00edho roku 2008 do fisk\u00e1ln\u00edho roku 2014 (od dubna do prosince) manipulov\u00e1na s v\u00fd\u0161\u00ed zisku p\u0159esahuj\u00edc\u00ed 150 miliard jen\u016f.<\/p>\n\n\n\n<p>Toshiba se po finan\u010dn\u00ed krizi zp\u016fsoben\u00e9 krachem spole\u010dnosti Lehman Brothers v roce 2008 ocitla v nejv\u011bt\u0161\u00ed ztr\u00e1t\u011b v jej\u00ed historii. Nav\u00edc v d\u016fsledku Velk\u00e9ho v\u00fdchodojaponsk\u00e9ho zem\u011bt\u0159esen\u00ed v b\u0159eznu 2011 narazil jeden z jej\u00edch hlavn\u00edch obchodn\u00edch segment\u016f, jadern\u00e9 elektr\u00e1rny, na sk\u00e1lu.<\/p>\n\n\n\n<p>V d\u016fsledku toho se veden\u00ed spole\u010dnosti rozhodlo po\u017eadovat od sv\u00fdch pracovn\u00edk\u016f dosa\u017een\u00ed t\u011b\u017eko dosa\u017eiteln\u00fdch c\u00edl\u016f zisku pod n\u00e1zvem &#8220;v\u00fdzva&#8221;, co\u017e vedlo k tomu, \u017ee za\u010dali pou\u017e\u00edvat nekal\u00e9 \u00fa\u010detnictv\u00ed k zobrazen\u00ed fiktivn\u00edho zisku.<\/p>\n\n\n\n<p>V\u0161ak v \u00fanoru 2015 bylo d\u00edky intern\u00edmu upozorn\u011bn\u00ed podan\u00e9mu Komisi pro dohled nad cenn\u00fdmi pap\u00edry odhaleno nekal\u00e9 \u00fa\u010detnictv\u00ed spole\u010dnosti Toshiba.<\/p>\n\n\n\n<p>V z\u00e1v\u011bre\u010dn\u00e9 zpr\u00e1v\u011b vy\u0161et\u0159ovac\u00edho v\u00fdboru slo\u017een\u00e9ho ze 98 \u010dlen\u016f, v\u010detn\u011b pr\u00e1vn\u00edk\u016f a certifikovan\u00fdch \u00fa\u010detn\u00edch, bylo konstatov\u00e1no, \u017ee do\u0161lo k organizovan\u00e9mu nekal\u00e9mu \u00fa\u010detnictv\u00ed s v\u00fdraznou \u00fa\u010dast\u00ed veden\u00ed spole\u010dnosti.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_se_stane_pokud_se_provadi_nekale_ucetnictvi\"><\/span>Co se stane, pokud se prov\u00e1d\u00ed nekal\u00e9 \u00fa\u010detnictv\u00ed?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pro nekal\u00e9 \u00fa\u010detnictv\u00ed jsou stanoveny r\u016fzn\u00e9 pr\u00e1vn\u00ed opat\u0159en\u00ed v z\u00e1konech jako jsou &#8220;Japonsk\u00fd z\u00e1kon o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi instrumenty&#8221;, &#8220;Japonsk\u00fd obchodn\u00ed z\u00e1kon&#8221;, &#8220;Trestn\u00ed z\u00e1kon&#8221; a &#8220;Ob\u010dansk\u00fd z\u00e1kon&#8221;.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trestni_sankce\"><\/span>Trestn\u00ed sankce<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trest_za_falesne_udaje_v_zprave_o_cennych_papirech\"><\/span>Trest za fale\u0161n\u00e9 \u00fadaje v zpr\u00e1v\u011b o cenn\u00fdch pap\u00edrech<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Pokud je v zpr\u00e1v\u011b o cenn\u00fdch pap\u00edrech uveden fale\u0161n\u00fd \u00fadaj o d\u016fle\u017eit\u00e9 z\u00e1le\u017eitosti, bude potrest\u00e1n nejen pachatel, ale tak\u00e9 spole\u010dnost.<\/p>\n\n\n\n<p>Pachatel m\u016f\u017ee b\u00fdt potrest\u00e1n a\u017e desetilet\u00fdm trestem odn\u011bt\u00ed svobody nebo pokutou do 10 milion\u016f jen\u016f, nebo ob\u011bma t\u011bmito tresty (\u010dl\u00e1nek 197 odstavec 1 bod 1 Japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi instrumenty).<\/p>\n\n\n\n<p>Spole\u010dnost m\u016f\u017ee b\u00fdt potrest\u00e1na pokutou a\u017e do v\u00fd\u0161e 700 milion\u016f jen\u016f (\u010dl\u00e1nek 207 Japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi instrumenty).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trest_za_zvlastni_zanedbani_povinnosti\"><\/span>Trest za zvl\u00e1\u0161tn\u00ed zanedb\u00e1n\u00ed povinnosti<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Pokud \u0159editel\u00e9 a podobn\u00e9 osoby prov\u00e1d\u011bj\u00ed nekal\u00e9 \u00fa\u010detnictv\u00ed pro vlastn\u00ed prosp\u011bch nebo prosp\u011bch t\u0159et\u00edch stran a zp\u016fsob\u00ed t\u00edm \u0161kodu spole\u010dnosti, mohou b\u00fdt potrest\u00e1ni a\u017e desetilet\u00fdm trestem odn\u011bt\u00ed svobody nebo pokutou do 10 milion\u016f jen\u016f, nebo ob\u011bma t\u011bmito tresty (\u010dl\u00e1nek 960 Japonsk\u00e9ho obchodn\u00edho z\u00e1kona).<\/p>\n\n\n\n<p>Pokud jsou p\u0159ebytky z\u00edskan\u00e9 nekal\u00fdm \u00fa\u010detnictv\u00edm rozd\u011bleny akcion\u00e1\u0159\u016fm, mohou b\u00fdt \u0159editel\u00e9 a podobn\u00e9 osoby potrest\u00e1ni a\u017e p\u011btilet\u00fdm trestem odn\u011bt\u00ed svobody nebo pokutou do 5 milion\u016f jen\u016f, nebo ob\u011bma t\u011bmito tresty (\u010dl\u00e1nek 963 Japonsk\u00e9ho obchodn\u00edho z\u00e1kona).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trest_za_podvod\"><\/span>Trest za podvod<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Pokud je z\u00edsk\u00e1n \u00fav\u011br od finan\u010dn\u00edch instituc\u00ed t\u00edm, \u017ee se pomoc\u00ed nekal\u00e9ho \u00fa\u010detnictv\u00ed vylep\u0161\u00ed v\u00fdkonnost a finan\u010dn\u00ed situace, m\u016f\u017ee b\u00fdt ulo\u017een trest odn\u011bt\u00ed svobody a\u017e na deset let (\u010dl\u00e1nek 246 Trestn\u00edho z\u00e1kona).<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2021\/08\/toshiba-accountingfraud-crisismanagement-3.jpg\" alt=\"\" class=\"wp-image-36048\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Odpovednost_v_obcanskopravnich_vecech\"><\/span>Odpov\u011bdnost v ob\u010danskopr\u00e1vn\u00edch v\u011bcech<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Odpovednost_za_nahradu_skody_reditelu_a_podobnych_osob\"><\/span>Odpov\u011bdnost za n\u00e1hradu \u0161kody \u0159editel\u016f a podobn\u00fdch osob<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Pokud \u0159editel\u00e9 a podobn\u00e9 osoby zlomysln\u011b nebo z\u00e1va\u017enou nedbalost\u00ed uv\u00e1d\u011bj\u00ed fale\u0161n\u00e9 \u00fadaje v \u00fa\u010detn\u00edch dokumentech a zp\u016fsob\u00ed t\u00edm \u0161kodu t\u0159et\u00edm stran\u00e1m, nesou odpov\u011bdnost za n\u00e1hradu \u0161kody t\u011bmto t\u0159et\u00edm stran\u00e1m (\u010dl\u00e1nek 429 Japonsk\u00e9ho obchodn\u00edho z\u00e1kona).<\/p>\n\n\n\n<p>Krom\u011b toho, v p\u0159\u00edpad\u011b fale\u0161n\u00fdch \u00fadaj\u016f nebo vynech\u00e1n\u00ed d\u016fle\u017eit\u00fdch skute\u010dnost\u00ed v ozn\u00e1men\u00ed o cenn\u00fdch pap\u00edrech, nesou \u0159editel\u00e9 a podobn\u00e9 osoby spole\u010dnosti odpov\u011bdnost za n\u00e1hradu \u0161kody osob\u00e1m, kter\u00e9 tyto cenn\u00e9 pap\u00edry z\u00edskaly nebo je prodaly, ani\u017e by v\u011bd\u011bly o fale\u0161n\u00fdch \u00fadaj\u00edch (\u010dl\u00e1nky 21, 22 a 24 odstavec 4 Japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi instrumenty).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Odpovednost_spolecnosti_za_nahradu_skody\"><\/span>Odpov\u011bdnost spole\u010dnosti za n\u00e1hradu \u0161kody<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>V p\u0159\u00edpad\u011b fale\u0161n\u00fdch \u00fadaj\u016f nebo vynech\u00e1n\u00ed d\u016fle\u017eit\u00fdch skute\u010dnost\u00ed v ozn\u00e1men\u00ed o cenn\u00fdch pap\u00edrech, nese spole\u010dnost odpov\u011bdnost za n\u00e1hradu \u0161kody ve v\u00fd\u0161i rozd\u00edlu tr\u017en\u00ed ceny osob\u00e1m, kter\u00e9 tyto cenn\u00e9 pap\u00edry z\u00edskaly v reakci na nab\u00eddku nebo prodej (\u010dl\u00e1nky 18 a 19 Japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi instrumenty).<\/p>\n\n\n\n<p>Krom\u011b toho, m\u016f\u017ee b\u00fdt tak\u00e9 uplatn\u011bna odpov\u011bdnost za n\u00e1hradu \u0161kody podle \u010dl\u00e1nku 709 Ob\u010dansk\u00e9ho z\u00e1kona (protipr\u00e1vn\u00ed jedn\u00e1n\u00ed).<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2021\/08\/656b94b95567ff6e522a46caa10f1fa1.jpg\" alt=\"\" class=\"wp-image-35973\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prikaz_k_zaplaceni_pokuty\"><\/span>P\u0159\u00edkaz k zaplacen\u00ed pokuty<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Pokud spole\u010dnost pod\u00e1 ozn\u00e1men\u00ed o cenn\u00fdch pap\u00edrech s fale\u0161n\u00fdmi \u00fadaji nebo vynech\u00e1n\u00edm d\u016fle\u017eit\u00fdch skute\u010dnost\u00ed, m\u016f\u017ee b\u00fdt na\u0159\u00edzeno zaplacen\u00ed ur\u010dit\u00e9 pokuty do st\u00e1tn\u00ed pokladny (\u010dl\u00e1nek 172 odstavec 4 Japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi instrumenty).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Opatreni_pro_minimalizaci_poskozeni_znacky\"><\/span>Opat\u0159en\u00ed pro minimalizaci po\u0161kozen\u00ed zna\u010dky<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pro minimalizaci po\u0161kozen\u00ed zna\u010dky je nezbytn\u00e9 \u2460 adekv\u00e1tn\u00ed jedn\u00e1n\u00ed v souladu s pr\u00e1vn\u00edmi p\u0159edpisy a \u2461 rychl\u00e9 a p\u0159esn\u00e9 zve\u0159ejn\u011bn\u00ed informac\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Provedeni_vysetreni_ne_vnitrni_organizaci_ale_vyborem_tretich_stran\"><\/span>Proveden\u00ed vy\u0161et\u0159en\u00ed ne vnit\u0159n\u00ed organizac\u00ed, ale v\u00fdborem t\u0159et\u00edch stran<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V p\u0159\u00edpad\u011b odhalen\u00ed podvodn\u00e9ho \u00fa\u010detnictv\u00ed je d\u016fle\u017eit\u00e9 objektivn\u00ed vy\u0161et\u0159en\u00ed, a proto obvykle z\u0159izujeme &#8220;v\u00fdbor t\u0159et\u00edch stran&#8221; slo\u017een\u00fd z odborn\u00edk\u016f bez z\u00e1jmov\u00fdch konflikt\u016f a \u017e\u00e1d\u00e1me je o proveden\u00ed skute\u010dn\u00e9ho vy\u0161et\u0159en\u00ed, zji\u0161t\u011bn\u00ed p\u0159\u00ed\u010din a zv\u00e1\u017een\u00ed opat\u0159en\u00ed k zabr\u00e1n\u011bn\u00ed opakov\u00e1n\u00ed.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b spole\u010dnosti Toshiba byl nejprve z\u0159\u00edzen &#8220;speci\u00e1ln\u00ed vy\u0161et\u0159ovac\u00ed v\u00fdbor&#8221; slo\u017een\u00fd ze \u0161esti \u010dlen\u016f, z nich\u017e \u010dty\u0159i byli tehdej\u0161\u00edmi v\u00fdkonn\u00fdmi \u0159editeli spole\u010dnosti Toshiba, s tehdej\u0161\u00edm p\u0159edsedou Muromachi jako p\u0159edsedou. N\u00e1sleduj\u00edc\u00ed m\u011bs\u00edc byl z\u0159\u00edzen &#8220;v\u00fdbor t\u0159et\u00edch stran&#8221;.<\/p>\n\n\n\n<p>Nejen v tomto p\u0159\u00edpad\u011b, ale kdykoli je odhalen skand\u00e1l v podniku, z\u0159\u00edzen\u00ed &#8220;v\u00fdboru t\u0159et\u00edch stran&#8221; slo\u017een\u00e9ho z neutr\u00e1ln\u00edch a spravedliv\u00fdch odborn\u00edk\u016f bez z\u00e1jmov\u00fdch konflikt\u016f a rychl\u00e9 zve\u0159ejn\u011bn\u00ed vy\u0161et\u0159ovac\u00ed zpr\u00e1vy pom\u00e1h\u00e1 minimalizovat po\u0161kozen\u00ed spole\u010densk\u00e9 d\u016fv\u011bry a obrazu zna\u010dky.<\/p>\n\n\n\n<p>Nen\u00ed jasn\u00e9, pro\u010d Toshiba nezah\u00e1jila vy\u0161et\u0159en\u00ed &#8220;v\u00fdborem t\u0159et\u00edch stran&#8221; hned od za\u010d\u00e1tku, ale pokud by bylo vy\u0161et\u0159en\u00ed po\u017e\u00e1d\u00e1no &#8220;v\u00fdborem t\u0159et\u00edch stran&#8221; v okam\u017eiku odhalen\u00ed podvodn\u00e9ho \u00fa\u010detnictv\u00ed, skute\u010dnost by m\u011bla b\u00fdt zn\u00e1ma mnohem d\u0159\u00edve.<\/p>\n\n\n\n<p>Ve skute\u010dnosti, \u010d\u00e1stka zisku manipulovan\u00e1 ve vy\u0161et\u0159en\u00ed proveden\u00e9m intern\u00ed organizac\u00ed &#8220;speci\u00e1ln\u00ed vy\u0161et\u0159ovac\u00ed v\u00fdbor&#8221; byla 4,4 miliardy jen\u016f, zat\u00edmco ve vy\u0161et\u0159en\u00ed proveden\u00e9m &#8220;v\u00fdborem t\u0159et\u00edch stran&#8221; z\u0159\u00edzen\u00fdm o m\u011bs\u00edc pozd\u011bji byla nalezena dal\u0161\u00ed manipulace zisku ve v\u00fd\u0161i 151,8 miliardy jen\u016f.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2021\/08\/toshiba-accountingfraud-crisismanagement-1.jpg\" alt=\"\" class=\"wp-image-36046\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Duveryhodnost_podniku_se_muze_vyrazne_zmenit_v_dusledku_zachazeni_s_medii\"><\/span>D\u016fv\u011bryhodnost podnik\u016f se m\u016f\u017ee v\u00fdrazn\u011b zm\u011bnit v d\u016fsledku zach\u00e1zen\u00ed s m\u00e9dii<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A\u0165 u\u017e jde o jednotlivce nebo pr\u00e1vnick\u00e9 osoby, nejlep\u0161\u00edm zp\u016fsobem jak se vypo\u0159\u00e1dat s m\u00e9dii v p\u0159\u00edpad\u011b odhalen\u00ed nespr\u00e1vn\u00e9ho jedn\u00e1n\u00ed je rychle a up\u0159\u00edmn\u011b zve\u0159ejnit skute\u010dnosti. Skr\u00fdv\u00e1n\u00ed nebo zkreslov\u00e1n\u00ed skute\u010dnost\u00ed situaci pouze zhor\u0161\u00ed.<\/p>\n\n\n\n<p>Po\u010d\u00e1te\u010dn\u00ed reakce spole\u010dnosti Toshiba na tuto z\u00e1le\u017eitost byla n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n<ul>\n<li>Duben 2015 (Heisei 27): Ve tiskov\u00e9 zpr\u00e1v\u011b ozn\u00e1mila, \u017ee bylo zji\u0161t\u011bno, \u017ee je t\u0159eba prov\u00e9st vy\u0161et\u0159en\u00ed t\u00fdkaj\u00edc\u00ed se \u00fa\u010detn\u00edho zpracov\u00e1n\u00ed vztahuj\u00edc\u00edho se k n\u011bkter\u00fdm infrastrukturn\u00edm standard\u016fm, a ozn\u00e1mila z\u0159\u00edzen\u00ed &#8220;Speci\u00e1ln\u00ed vy\u0161et\u0159ovac\u00ed komise&#8221;.<\/li>\n\n\n\n<li>Kv\u011bten 2015 (Heisei 27): Ve tiskov\u00e9 zpr\u00e1v\u011b ozn\u00e1mila, \u017ee &#8220;nevhodn\u00e9 \u00fa\u010detn\u00ed zpracov\u00e1n\u00ed&#8221; v souvislosti s infrastrukturn\u00edmi projekty bylo odhaleno vy\u0161et\u0159ov\u00e1n\u00edm Speci\u00e1ln\u00ed vy\u0161et\u0159ovac\u00ed komise a ozn\u00e1mila z\u0159\u00edzen\u00ed &#8220;Komise t\u0159et\u00edch stran&#8221; s c\u00edlem vy\u0161et\u0159it, zjistit p\u0159\u00ed\u010diny a navrhnout opat\u0159en\u00ed k zabr\u00e1n\u011bn\u00ed opakov\u00e1n\u00ed.<\/li>\n\n\n\n<li>\u010cerven 2015 (Heisei 27): &#8220;Speci\u00e1ln\u00ed vy\u0161et\u0159ovac\u00ed komise&#8221; ozn\u00e1mila, \u017ee bylo zji\u0161t\u011bno &#8220;nevhodn\u00e9 \u00fa\u010detn\u00ed zpracov\u00e1n\u00ed&#8221;.<\/li>\n<\/ul>\n\n\n\n<p>Jak je vid\u011bt z tohoto pr\u016fb\u011bhu, Toshiba konzistentn\u011b neuzn\u00e1vala skute\u010dnost &#8220;nespr\u00e1vn\u00e9ho \u00fa\u010detnictv\u00ed&#8221; a pokra\u010dovala v ozn\u00e1men\u00ed o &#8220;nevhodn\u00e9m \u00fa\u010detn\u00edm zpracov\u00e1n\u00ed&#8221;. V d\u016fsledku toho, kdy\u017e vy\u0161et\u0159ov\u00e1n\u00ed Komise t\u0159et\u00edch stran odhalilo systematick\u00e9 poru\u0161ov\u00e1n\u00ed z\u00e1kon\u016f, do\u0161lo k dal\u0161\u00edmu v\u00fdrazn\u00e9mu po\u0161kozen\u00ed spole\u010densk\u00e9 d\u016fv\u011bry a obrazu zna\u010dky.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rychle_zverejneni_informaci_pro_investory\"><\/span>Rychl\u00e9 zve\u0159ejn\u011bn\u00ed informac\u00ed pro investory<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ve\u0159ejn\u011b obchodovan\u00e9 spole\u010dnosti maj\u00ed povinnost poskytovat investitor\u016fm d\u016fle\u017eit\u00e9 informace o spole\u010dnosti (syst\u00e9m pr\u016fb\u011b\u017en\u00e9ho zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed), co\u017e je tak\u00e9 stanoveno v &#8220;Pravidlech pro obchodov\u00e1n\u00ed s cenn\u00fdmi pap\u00edry&#8221; na Tokijsk\u00e9 burze cenn\u00fdch pap\u00edr\u016f, kde je Toshiba k\u00f3tov\u00e1na.<\/p>\n\n\n\n<p>Pokud dojde k v\u00fdznamn\u00e9 skute\u010dnosti t\u00fdkaj\u00edc\u00ed se provozu, podnik\u00e1n\u00ed nebo majetku dan\u00e9 ve\u0159ejn\u011b obchodovan\u00e9 spole\u010dnosti nebo dan\u00fdch ve\u0159ejn\u011b obchodovan\u00fdch akci\u00ed, kter\u00e1 by mohla v\u00fdznamn\u011b ovlivnit rozhodov\u00e1n\u00ed investor\u016f o investic\u00edch, mus\u00ed b\u00fdt jej\u00ed obsah okam\u017eit\u011b zve\u0159ejn\u011bn podle prov\u00e1d\u011bc\u00edch p\u0159edpis\u016f. (\u010cl\u00e1nek 402, odstavec 1, bod 2x)<\/p>\n\n\n\n<p>Ztr\u00e1ty zp\u016fsoben\u00e9 investor\u016fm fale\u0161n\u00fdmi \u00fadaji v zpr\u00e1v\u00e1ch o cenn\u00fdch pap\u00edrech nelze odstranit, ale je mo\u017en\u00e9 zabr\u00e1nit dal\u0161\u00edm ztr\u00e1t\u00e1m rychl\u00fdm zve\u0159ejn\u011bn\u00edm informac\u00ed.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b Toshiby byl vyd\u00e1n p\u0159\u00edkaz k n\u00e1hrad\u011b \u0161kody ve v\u00fd\u0161i p\u0159ibli\u017en\u011b 160 milion\u016f jen\u016f v d\u016fsledku poklesu akci\u00ed, kter\u00fd byl pod\u00e1n Japonskou bankou pro \u00faschovu a Japonskou bankou Master Trust. Celkov\u00e1 v\u00fd\u0161e n\u00e1rok\u016f na n\u00e1hradu \u0161kody podan\u00fdch dom\u00e1c\u00edmi a zahrani\u010dn\u00edmi investory a dal\u0161\u00edmi se odhaduje na p\u0159ibli\u017en\u011b 1,78 bilionu jen\u016f.<\/p>\n\n\n\n<p>Pokud by byly informace okam\u017eit\u011b zve\u0159ejn\u011bny v dob\u011b, kdy bylo odhaleno nespr\u00e1vn\u00e9 \u00fa\u010detnictv\u00ed, celkov\u00e1 \u010d\u00e1stka by mo\u017en\u00e1 nebyla tak vysok\u00e1 a mo\u017en\u00e1 by se tak\u00e9 zabr\u00e1nilo ztr\u00e1t\u011b d\u016fv\u011bry investor\u016f.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2021\/08\/toshiba-accountingfraud-crisismanagement-2.jpg\" alt=\"\" class=\"wp-image-36047\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rychle_hlaseni_poruseni_dozorci_komise_pro_cenne_papiry_a_dalsi_obchody\"><\/span>Rychl\u00e9 hl\u00e1\u0161en\u00ed poru\u0161en\u00ed dozor\u010d\u00ed komise pro cenn\u00e9 pap\u00edry a dal\u0161\u00ed obchody<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Podle japonsk\u00e9ho z\u00e1kona o finan\u010dn\u00edch cenn\u00fdch pap\u00edrech, pokud pachatel poru\u0161en\u00ed, jako je fale\u0161n\u00e9 vykazov\u00e1n\u00ed v hodnotov\u00fdch pap\u00edrech, nahl\u00e1s\u00ed skute\u010dnost poru\u0161en\u00ed p\u0159ed t\u00edm, ne\u017e \u00fa\u0159ady provedou sankce, syst\u00e9m sni\u017euje pokutu o 50% (paragraf 185, odstavec 7, \u010dl\u00e1nek 14).<\/p>\n\n\n\n<p>Pokud by veden\u00ed spole\u010dnosti Toshiba nahl\u00e1silo poru\u0161en\u00ed dozor\u010d\u00ed komisi pro cenn\u00e9 pap\u00edry a dal\u0161\u00ed obchody nebo finan\u010dn\u00edmu \u00fa\u0159adu p\u0159ed zah\u00e1jen\u00edm inspekce nebo vyb\u00edr\u00e1n\u00ed zpr\u00e1v, pokuta ve v\u00fd\u0161i 7,3735 miliard jen\u016f, kter\u00e1 byla na\u0159\u00edzena k zaplacen\u00ed, by mohla b\u00fdt sn\u00ed\u017eena o 50%.<\/p>\n\n\n\n<p>To nem\u00e1 p\u0159\u00edm\u00fd vztah k soci\u00e1ln\u00ed d\u016fv\u011bryhodnosti nebo zna\u010dce spole\u010dnosti, ale pokra\u010dov\u00e1n\u00ed v skr\u00fdv\u00e1n\u00ed nespr\u00e1vn\u00e9ho \u00fa\u010detnictv\u00ed, kter\u00e9 by odborn\u00edci mohli odhalit p\u0159i vy\u0161et\u0159ov\u00e1n\u00ed, pouze zhor\u0161uje situaci.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Shrnuti\"><\/span>Shrnut\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pokud se prok\u00e1\u017ee nespr\u00e1vn\u00e9 \u00fa\u010detnictv\u00ed a nespr\u00e1vn\u011b se s t\u00edmto probl\u00e9mem vypo\u0159\u00e1d\u00e1te, m\u016f\u017ee to v\u00e9st k v\u00fdznamn\u00e9mu po\u0161kozen\u00ed soci\u00e1ln\u00ed d\u016fv\u011bry a brandov\u00e9ho image, kter\u00e9 va\u0161e spole\u010dnost budovala po mnoho let.<\/p>\n\n\n\n<p>Krom\u011b toho je tak\u00e9 mnoho souvisej\u00edc\u00edch z\u00e1kon\u016f a na\u0159\u00edzen\u00ed, a je t\u0159eba spr\u00e1vn\u011b reagovat nejen na z\u00fa\u010dastn\u011bn\u00e9 strany, ale tak\u00e9 na org\u00e1ny jako jsou st\u00e1tn\u00ed zastupitelstv\u00ed, Japonsk\u00e1 komise pro spravedliv\u00fd obchod, Japonsk\u00e1 finan\u010dn\u00ed slu\u017eba, burzy cenn\u00fdch pap\u00edr\u016f, na kter\u00fdch jsou va\u0161e akcie obchodov\u00e1ny, a m\u00e9dia.<\/p>\n\n\n\n<p>Proto doporu\u010dujeme, abyste v p\u0159\u00edpad\u011b odhalen\u00ed nespr\u00e1vn\u00e9ho \u00fa\u010detnictv\u00ed nejednali na vlastn\u00ed p\u011bst, ale rad\u011bji se p\u0159edem poradili s pr\u00e1vn\u00edkem, kter\u00fd m\u00e1 bohat\u00e9 odborn\u00e9 znalosti a zku\u0161enosti.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Predstaveni_opatreni_nasi_kancelare\"><\/span>P\u0159edstaven\u00ed opat\u0159en\u00ed na\u0161\u00ed kancel\u00e1\u0159e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pr\u00e1vnick\u00e1 kancel\u00e1\u0159 Monolis je pr\u00e1vnick\u00e1 kancel\u00e1\u0159 s vysokou odbornost\u00ed v oblasti IT, zejm\u00e9na internetu a pr\u00e1va. Na\u0161e kancel\u00e1\u0159 prov\u00e1d\u00ed pr\u00e1vn\u00ed kontroly pro r\u016fzn\u00e9 p\u0159\u00edpady, od spole\u010dnost\u00ed k\u00f3tovan\u00fdch na Tokyo Stock Exchange Prime a\u017e po startupy. Pokud m\u00e1te n\u011bjak\u00e9 pot\u00ed\u017ee, pros\u00edm, pod\u00edvejte se na n\u00e1sleduj\u00edc\u00ed \u010dl\u00e1nek.<\/p>\n\n\n\n<p><a href=\"https:\/\/monolith.law\/contractcreation\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/monolith.law\/contractcreation[ja]<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;Toshiba se pot\u00fdk\u00e1 s nejv\u011bt\u0161\u00edm po\u0161kozen\u00edm sv\u00e9 zna\u010dky v jej\u00ed 140let\u00e9 historii a nebude mo\u017en\u00e9 ji obnovit p\u0159es noc.&#8221; Toto jsou slova, kter\u00e1 pronesl prezident Toshiba, Hisao Tanaka (v t\u00e9 dob\u011b) [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":63948,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,28],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/61194"}],"collection":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/comments?post=61194"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/61194\/revisions"}],"predecessor-version":[{"id":63949,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/61194\/revisions\/63949"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media\/63948"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media?parent=61194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/categories?post=61194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/tags?post=61194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}