{"id":66327,"date":"2025-09-02T17:01:28","date_gmt":"2025-09-02T08:01:28","guid":{"rendered":"https:\/\/monolith.law\/cs\/?p=66327"},"modified":"2025-10-09T22:46:37","modified_gmt":"2025-10-09T13:46:37","slug":"financial-settlement-procedure-japan","status":"publish","type":"post","link":"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan","title":{"rendered":"Pr\u00e1vn\u00ed r\u00e1mec pro postupy uz\u00e1v\u011brky \u00fa\u010detn\u00edho obdob\u00ed podle japonsk\u00e9ho obchodn\u00edho pr\u00e1va"},"content":{"rendered":"\n<p>Kdy\u017e japonsk\u00e1 akciov\u00e1 spole\u010dnost prov\u00e1d\u00ed sv\u00e9 obchodn\u00ed aktivity, proces zvan\u00fd &#8220;z\u00e1v\u011brka&#8221; po ukon\u010den\u00ed ka\u017ed\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed nen\u00ed pouhou \u00fa\u010detn\u00ed operac\u00ed. Jedn\u00e1 se o s\u00e9rii pr\u00e1vn\u00edch postup\u016f, kter\u00e9 jsou p\u0159\u00edsn\u011b stanoveny japonsk\u00fdm z\u00e1konem o korporac\u00edch. Tento proces je kl\u00ed\u010dov\u00fdm prvkem korpor\u00e1tn\u00ed spr\u00e1vy, jeho\u017e c\u00edlem je p\u0159esn\u011b zjistit stav majetku a zisk\u016f a ztr\u00e1t spole\u010dnosti a zajistit transparentnost \u0159\u00edzen\u00ed pro akcion\u00e1\u0159e a v\u011b\u0159itele, tedy pro zainteresovan\u00e9 strany. V tomto \u010dl\u00e1nku systematicky vysv\u011btl\u00edme celkov\u00fd obraz pr\u00e1vn\u00edch postup\u016f souvisej\u00edc\u00edch s touto z\u00e1v\u011brkou, p\u0159i\u010dem\u017e se op\u0159eme o konkr\u00e9tn\u00ed ustanoven\u00ed japonsk\u00e9ho z\u00e1kona o korporac\u00edch. Konkr\u00e9tn\u011b se zam\u011b\u0159\u00edme na povinnost vypracov\u00e1n\u00ed \u00fa\u010detn\u00edch dokument\u016f, audit prov\u00e1d\u011bn\u00fd dozor\u010d\u00edmi a \u00fa\u010detn\u00edmi auditory, schv\u00e1len\u00ed p\u0159edstavenstvem a valnou hromadou akcion\u00e1\u0159\u016f, a nakonec na zve\u0159ejn\u011bn\u00ed informac\u00ed pro zainteresovan\u00e9 strany. Spr\u00e1vn\u00e9 pochopen\u00ed a dodr\u017eov\u00e1n\u00ed pr\u00e1vn\u00edch po\u017eadavk\u016f v ka\u017ed\u00e9 z t\u011bchto f\u00e1z\u00ed je nezbytn\u00e9 pro udr\u017een\u00ed souladu spole\u010dnosti s p\u0159edpisy a pro sn\u00ed\u017een\u00ed pr\u00e1vn\u00edch rizik jednotliv\u00fdch \u010dlen\u016f p\u0159edstavenstva.<\/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\/financial-settlement-procedure-japan\/#Celkovy_prehled_o_postupech_uzaverky\" title=\"Celkov\u00fd p\u0159ehled o postupech uz\u00e1v\u011brky\">Celkov\u00fd p\u0159ehled o postupech uz\u00e1v\u011brky<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Povinne_ucetni_dokumenty\" title=\"Povinn\u00e9 \u00fa\u010detn\u00ed dokumenty\">Povinn\u00e9 \u00fa\u010detn\u00ed dokumenty<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Ucetni_dokumenty\" title=\"\u00da\u010detn\u00ed dokumenty\">\u00da\u010detn\u00ed dokumenty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Obchodni_zprava\" title=\"Obchodn\u00ed zpr\u00e1va\">Obchodn\u00ed zpr\u00e1va<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Prilohy\" title=\"P\u0159\u00edlohy\">P\u0159\u00edlohy<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Audit_of_Financial_Statements_and_Related_Documents_in_Japan\" title=\"Audit of Financial Statements and Related Documents in Japan\">Audit of Financial Statements and Related Documents in Japan<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Statutarni_auditori\" title=\"Statut\u00e1rn\u00ed audito\u0159i\">Statut\u00e1rn\u00ed audito\u0159i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Ucetni_auditori\" title=\"\u00da\u010detn\u00ed audito\u0159i\">\u00da\u010detn\u00ed audito\u0159i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Vztah_mezi_dvema_typy_auditnich_organu\" title=\"Vztah mezi dv\u011bma typy auditn\u00edch org\u00e1n\u016f\">Vztah mezi dv\u011bma typy auditn\u00edch org\u00e1n\u016f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Schvaleni_predstavenstvem_a_valnou_hromadou_akcionaru\" title=\"Schv\u00e1len\u00ed p\u0159edstavenstvem a valnou hromadou akcion\u00e1\u0159\u016f\">Schv\u00e1len\u00ed p\u0159edstavenstvem a valnou hromadou akcion\u00e1\u0159\u016f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Zverejnovani_informaci_pro_zainteresovane_strany\" title=\"Zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed pro zainteresovan\u00e9 strany\">Zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed pro zainteresovan\u00e9 strany<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Ulozeni_a_prohlizeni\" title=\"Ulo\u017een\u00ed a prohl\u00ed\u017een\u00ed\">Ulo\u017een\u00ed a prohl\u00ed\u017een\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Oznameni_o_ucetni_zaverce\" title=\"Ozn\u00e1men\u00ed o \u00fa\u010detn\u00ed z\u00e1v\u011brce\">Ozn\u00e1men\u00ed o \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Pravni_dusledky_poruseni_postupu_Pouceni_z_akcionarske_zaloby_na_Daiwa_Bank\" title=\"Pr\u00e1vn\u00ed d\u016fsledky poru\u0161en\u00ed postup\u016f: Pou\u010den\u00ed z akcion\u00e1\u0159sk\u00e9 \u017ealoby na Daiwa Bank\">Pr\u00e1vn\u00ed d\u016fsledky poru\u0161en\u00ed postup\u016f: Pou\u010den\u00ed z akcion\u00e1\u0159sk\u00e9 \u017ealoby na Daiwa Bank<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/financial-settlement-procedure-japan\/#Shrnuti\" title=\"Shrnut\u00ed\">Shrnut\u00ed<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Celkovy_prehled_o_postupech_uzaverky\"><\/span>Celkov\u00fd p\u0159ehled o postupech uz\u00e1v\u011brky<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Postupy uz\u00e1v\u011brky stanoven\u00e9 japonsk\u00fdm z\u00e1konem o korporac\u00edch p\u0159edstavuj\u00ed ka\u017edoro\u010dn\u00ed proces, kter\u00fd se uzav\u00edr\u00e1 po skon\u010den\u00ed \u0159\u00e1dn\u00e9 valn\u00e9 hromady akcion\u00e1\u0159\u016f (obvykle se kon\u00e1 do t\u0159\u00ed m\u011bs\u00edc\u016f po konci \u00fa\u010detn\u00edho obdob\u00ed). Tento proces se skl\u00e1d\u00e1 ze \u010dty\u0159 hlavn\u00edch pr\u00e1vn\u00edch f\u00e1z\u00ed.<\/p>\n\n\n\n<ol start=\"1\">\n<li>Vyhotoven\u00ed: Akciov\u00e1 spole\u010dnost mus\u00ed ka\u017ed\u00e9 \u00fa\u010detn\u00ed obdob\u00ed vyhotovit dokumenty, kter\u00e9 ukazuj\u00ed jej\u00ed majetkovou situaci a hospod\u00e1\u0159sk\u00e9 v\u00fdsledky. Toto je z\u00e1kladn\u00ed povinnost stanoven\u00e1 v \u010dl\u00e1nku 435 japonsk\u00e9ho z\u00e1kona o korporac\u00edch.<\/li>\n\n\n\n<li>Audit: Vyhotoven\u00e9 dokumenty podl\u00e9haj\u00ed kontrole auditn\u00edch org\u00e1n\u016f, jako jsou audito\u0159i nebo \u00fa\u010detn\u00ed audito\u0159i, v z\u00e1vislosti na organiza\u010dn\u00ed struktu\u0159e spole\u010dnosti. Tento audit je kl\u00ed\u010dov\u00fdm procesem pro zaji\u0161t\u011bn\u00ed d\u016fv\u011bryhodnosti dokument\u016f a je zalo\u017een na \u010dl\u00e1nku 436 japonsk\u00e9ho z\u00e1kona o korporac\u00edch.<\/li>\n\n\n\n<li>Schv\u00e1len\u00ed: Dokumenty po auditu jsou nejprve schv\u00e1leny p\u0159edstavenstvem a pot\u00e9 bu\u010f kone\u010dn\u011b schv\u00e1leny akcion\u00e1\u0159i na \u0159\u00e1dn\u00e9 valn\u00e9 hromad\u011b, nebo jim jsou p\u0159edlo\u017eeny k informaci. Tento schvalovac\u00ed proces je regulov\u00e1n \u010dl\u00e1nky 436 a 438 japonsk\u00e9ho z\u00e1kona o korporac\u00edch.<\/li>\n\n\n\n<li>Zve\u0159ejn\u011bn\u00ed: Obsah uz\u00e1v\u011brky potvrzen\u00fd na valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f je zve\u0159ejn\u011bn zp\u016fsobem stanoven\u00fdm z\u00e1konem a je k dispozici k nahl\u00e9dnut\u00ed akcion\u00e1\u0159\u016fm a v\u011b\u0159itel\u016fm v s\u00eddle spole\u010dnosti. Toto je povinnost vypl\u00fdvaj\u00edc\u00ed z \u010dl\u00e1nk\u016f 440 a 442 japonsk\u00e9ho z\u00e1kona o korporac\u00edch.<\/li>\n<\/ol>\n\n\n\n<p>Praktick\u00e9 \u00fa\u010detn\u00ed \u00fakony, jako je zaznamen\u00e1v\u00e1n\u00ed denn\u00edch transakc\u00ed do \u00fa\u010detn\u00edch knih a prov\u00e1d\u011bn\u00ed uz\u00e1v\u011brkov\u00fdch \u00faprav, jsou p\u0159edpokladem pro spln\u011bn\u00ed t\u011bchto pr\u00e1vn\u00edch postup\u016f. Nicm\u00e9n\u011b, tento \u010dl\u00e1nek se zam\u011b\u0159uje na samotn\u00e9 pr\u00e1vn\u00ed postupy po\u017eadovan\u00e9 z\u00e1konem o korporac\u00edch, nikoli na konkr\u00e9tn\u00ed metody \u00fa\u010detn\u00edho zpracov\u00e1n\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Povinne_ucetni_dokumenty\"><\/span>Povinn\u00e9 \u00fa\u010detn\u00ed dokumenty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Podle \u010dl\u00e1nku 435, odstavec 2 japonsk\u00e9ho Z\u00e1kona o korporac\u00edch (2005) je akciov\u00e1 spole\u010dnost povinna vypracovat dokumenty t\u00fdkaj\u00edc\u00ed se specifick\u00fdch v\u00fdpo\u010dt\u016f pro ka\u017ed\u00e9 \u00fa\u010detn\u00ed obdob\u00ed, stejn\u011b jako obchodn\u00ed zpr\u00e1vu a jejich p\u0159\u00edlohy. Tyto dokumenty, souhrnn\u011b naz\u00fdvan\u00e9 &#8220;\u00fa\u010detn\u00ed dokumenty&#8221;, tvo\u0159\u00ed z\u00e1klad pro prezentaci finan\u010dn\u00ed situace a provozn\u00ed reality spole\u010dnosti zainteresovan\u00fdm stran\u00e1m.<\/p>\n\n\n\n<p>Podle z\u00e1kona je vy\u017eadov\u00e1no vypracov\u00e1n\u00ed n\u00e1sleduj\u00edc\u00edch dokument\u016f:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ucetni_dokumenty\"><\/span>\u00da\u010detn\u00ed dokumenty<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Podle \u010dl\u00e1nku 59, odstavec 1 japonsk\u00fdch Pravidel pro \u00fa\u010detnictv\u00ed korporac\u00ed (2005) jsou definov\u00e1ny jako slo\u017een\u00e9 z n\u00e1sleduj\u00edc\u00edch \u010dty\u0159 dokument\u016f:<\/p>\n\n\n\n<ul>\n<li>Rozvaha: Dokument, kter\u00fd ukazuje stav aktiv, pasiv a \u010dist\u00e9ho jm\u011bn\u00ed spole\u010dnosti k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed, a t\u00edm objas\u0148uje finan\u010dn\u00ed situaci.<\/li>\n\n\n\n<li>V\u00fdkaz zisku a ztr\u00e1ty: Dokument, kter\u00fd porovn\u00e1v\u00e1 v\u00fdnosy a n\u00e1klady za jedno \u00fa\u010detn\u00ed obdob\u00ed a ukazuje zisk nebo ztr\u00e1tu, \u010d\u00edm\u017e objas\u0148uje provozn\u00ed v\u00fdsledky.<\/li>\n\n\n\n<li>V\u00fdkaz zm\u011bn vlastn\u00edho kapit\u00e1lu: Dokument, kter\u00fd ukazuje, jak se zm\u011bnila \u010d\u00e1st \u010dist\u00e9ho jm\u011bn\u00ed v rozvaze b\u011bhem jednoho \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n\n\n\n<li>Individu\u00e1ln\u00ed pozn\u00e1mky: Dokument, kter\u00fd obsahuje d\u016fle\u017eit\u00e9 \u00fa\u010detn\u00ed z\u00e1sady a pozn\u00e1mky k dopln\u011bn\u00ed obsahu v\u00fd\u0161e uveden\u00fdch \u00fa\u010detn\u00edch dokument\u016f.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Obchodni_zprava\"><\/span>Obchodn\u00ed zpr\u00e1va<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Zat\u00edmco \u00fa\u010detn\u00ed dokumenty poskytuj\u00ed p\u0159edev\u0161\u00edm finan\u010dn\u00ed informace, obchodn\u00ed zpr\u00e1va je zpr\u00e1va, kter\u00e1 slovn\u011b vysv\u011btluje d\u016fle\u017eit\u00e9 z\u00e1le\u017eitosti t\u00fdkaj\u00edc\u00ed se aktu\u00e1ln\u00edho stavu spole\u010dnosti, jako je obsah podnik\u00e1n\u00ed, situace veden\u00ed a stav akci\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prilohy\"><\/span>P\u0159\u00edlohy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Dokumenty, kter\u00e9 poskytuj\u00ed podrobn\u011bj\u0161\u00ed informace o d\u016fle\u017eit\u00fdch z\u00e1le\u017eitostech dopl\u0148uj\u00edc\u00edch obsah \u00fa\u010detn\u00edch dokument\u016f a obchodn\u00ed zpr\u00e1vy.<\/p>\n\n\n\n<p>Japonsk\u00fd Z\u00e1kon o korporac\u00edch (2005) jasn\u011b nestanovuje, kdo je odpov\u011bdn\u00fd za vypracov\u00e1n\u00ed t\u011bchto dokument\u016f, ale obecn\u011b se m\u00e1 za to, \u017ee tuto odpov\u011bdnost nese gener\u00e1ln\u00ed \u0159editel, kter\u00fd vykon\u00e1v\u00e1 obchodn\u00ed \u010dinnost spole\u010dnosti.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Audit_of_Financial_Statements_and_Related_Documents_in_Japan\"><\/span>Audit of Financial Statements and Related Documents in Japan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u010cl\u00e1nek 436 japonsk\u00e9ho z\u00e1kona o korporac\u00edch stanov\u00ed, \u017ee vytvo\u0159en\u00e9 finan\u010dn\u00ed v\u00fdkazy a souvisej\u00edc\u00ed dokumenty mus\u00ed b\u00fdt p\u0159ed schv\u00e1len\u00edm p\u0159edstavenstvem nebo valnou hromadou akcion\u00e1\u0159\u016f podrobeny auditu ze strany statut\u00e1rn\u00edch auditor\u016f nebo \u00fa\u010detn\u00edch auditor\u016f. Tento audit je nesm\u00edrn\u011b d\u016fle\u017eit\u00fdm procesem, kter\u00fd ov\u011b\u0159uje spr\u00e1vnost dokument\u016f z pohledu nez\u00e1visl\u00e9ho na veden\u00ed spole\u010dnosti. Japonsk\u00fd z\u00e1kon o korporac\u00edch z\u0159izuje dva typy auditn\u00edch org\u00e1n\u016f v z\u00e1vislosti na velikosti a typu spole\u010dnosti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Statutarni_auditori\"><\/span>Statut\u00e1rn\u00ed audito\u0159i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Statut\u00e1rn\u00ed audito\u0159i jsou intern\u00edmi org\u00e1ny spole\u010dnosti a jejich hlavn\u00ed \u00falohou je auditovat, zda v\u00fdkon povinnost\u00ed ze strany \u0159editel\u016f je v souladu s pr\u00e1vn\u00edmi p\u0159edpisy a stanovami. V r\u00e1mci uz\u00e1v\u011brkov\u00fdch procedur prov\u00e1d\u011bj\u00ed audit zejm\u00e9na z hlediska &#8220;z\u00e1konnosti&#8221;, zda obchodn\u00ed zpr\u00e1va a jej\u00ed p\u0159\u00edlohy spr\u00e1vn\u011b odr\u00e1\u017eej\u00ed stav spole\u010dnosti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ucetni_auditori\"><\/span>\u00da\u010detn\u00ed audito\u0159i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Na druh\u00e9 stran\u011b, \u00fa\u010detn\u00ed audito\u0159i mus\u00ed b\u00fdt certifikovan\u00ed \u00fa\u010detn\u00ed nebo auditorsk\u00e9 firmy a jsou nez\u00e1visl\u00fdmi extern\u00edmi odborn\u00edky na spole\u010dnost. \u00da\u010detn\u00ed audito\u0159i jsou povinn\u011b z\u0159izov\u00e1ni ve velk\u00fdch spole\u010dnostech (akciov\u00e9 spole\u010dnosti s kapit\u00e1lem 5 miliard jen\u016f nebo v\u00edce, nebo s celkov\u00fdmi z\u00e1vazky 200 miliard jen\u016f nebo v\u00edce). Jejich \u00fakolem je specializovat se na audit &#8220;spr\u00e1vnosti&#8221; finan\u010dn\u00edch v\u00fdkaz\u016f a jejich p\u0159\u00edloh podle odborn\u00fdch \u00fa\u010detn\u00edch standard\u016f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vztah_mezi_dvema_typy_auditnich_organu\"><\/span>Vztah mezi dv\u011bma typy auditn\u00edch org\u00e1n\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tyto dva typy audit\u016f nejsou duplicitn\u00ed, ale pln\u00ed vz\u00e1jemn\u011b dopl\u0148uj\u00edc\u00ed role. Zat\u00edmco statut\u00e1rn\u00ed audito\u0159i dohl\u00ed\u017eej\u00ed na z\u00e1konnost celkov\u00e9ho v\u00fdkonu povinnost\u00ed \u0159editel\u016f, \u00fa\u010detn\u00ed audito\u0159i ov\u011b\u0159uj\u00ed spolehlivost \u010d\u00edsel ve finan\u010dn\u00edch v\u00fdkazech z odborn\u00e9ho hlediska. Tento dvojit\u00fd kontroln\u00ed syst\u00e9m je jedn\u00edm z kl\u00ed\u010dov\u00fdch rys\u016f japonsk\u00e9 korpor\u00e1tn\u00ed spr\u00e1vy. Po dokon\u010den\u00ed auditu statut\u00e1rn\u00ed audito\u0159i a \u00fa\u010detn\u00ed audito\u0159i vypracuj\u00ed auditorskou zpr\u00e1vu (v p\u0159\u00edpad\u011b \u00fa\u010detn\u00edch auditor\u016f \u00fa\u010detn\u00ed auditorskou zpr\u00e1vu), kter\u00e1 obsahuje v\u00fdsledky a n\u00e1zory, a ozn\u00e1m\u00ed ji \u0159editel\u016fm. Tato auditorsk\u00e1 zpr\u00e1va je p\u0159edpokladem pro n\u00e1sleduj\u00edc\u00ed schvalovac\u00ed procesy.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Schvaleni_predstavenstvem_a_valnou_hromadou_akcionaru\"><\/span>Schv\u00e1len\u00ed p\u0159edstavenstvem a valnou hromadou akcion\u00e1\u0159\u016f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00da\u010detn\u00ed dokumenty, kter\u00e9 pro\u0161ly auditem, se st\u00e1vaj\u00ed ofici\u00e1ln\u00edmi finan\u010dn\u00edmi v\u00fdkazy spole\u010dnosti po dvoustup\u0148ov\u00e9m schvalovac\u00edm procesu p\u0159edstavenstvem a valnou hromadou akcion\u00e1\u0159\u016f.<\/p>\n\n\n\n<p>Nejprve mus\u00ed \u0159editel\u00e9, kte\u0159\u00ed obdr\u017eeli auditorskou zpr\u00e1vu, p\u0159edlo\u017eit \u00fa\u010detn\u00ed dokumenty p\u0159edstavenstvu a z\u00edskat jeho schv\u00e1len\u00ed. Toto je po\u017eadavek stanoven\u00fd v \u010dl\u00e1nku 436, odstavec 3 japonsk\u00e9ho z\u00e1kona o korporac\u00edch.<\/p>\n\n\n\n<p>Po schv\u00e1len\u00ed p\u0159edstavenstvem \u0159editel\u00e9 p\u0159edlo\u017e\u00ed nebo poskytnou schv\u00e1len\u00e9 \u00fa\u010detn\u00ed dokumenty na \u0159\u00e1dn\u00e9 valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f (\u010dl\u00e1nek 438, odstavec 1 japonsk\u00e9ho z\u00e1kona o korporac\u00edch). Tento proces se d\u011bl\u00ed na dv\u011b varianty: princip a v\u00fdjimku.<\/p>\n\n\n\n<p>V z\u00e1sad\u011b, podle \u010dl\u00e1nku 438, odstavec 2 japonsk\u00e9ho z\u00e1kona o korporac\u00edch, mus\u00ed \u00fa\u010detn\u00ed dokumenty z\u00edskat schv\u00e1len\u00ed valn\u00e9 hromady akcion\u00e1\u0159\u016f. Co se t\u00fd\u010de obchodn\u00ed zpr\u00e1vy, sta\u010d\u00ed pouze jej\u00ed p\u0159edlo\u017een\u00ed valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f.<\/p>\n\n\n\n<p>Nicm\u00e9n\u011b, pro spole\u010dnosti, kter\u00e9 maj\u00ed z\u0159\u00edzen\u00e9ho \u00fa\u010detn\u00edho auditora, existuje d\u016fle\u017eit\u00e1 v\u00fdjimka podle \u010dl\u00e1nku 439 japonsk\u00e9ho z\u00e1kona o korporac\u00edch. Pokud jsou spln\u011bny v\u0161echny n\u00e1sleduj\u00edc\u00ed podm\u00ednky, nen\u00ed nutn\u00e9 schv\u00e1len\u00ed \u00fa\u010detn\u00edch dokument\u016f valnou hromadou akcion\u00e1\u0159\u016f a posta\u010d\u00ed pouze zpr\u00e1va od \u0159editel\u016f.<\/p>\n\n\n\n<ol start=\"1\">\n<li>\u00da\u010detn\u00ed auditorsk\u00e1 zpr\u00e1va od \u00fa\u010detn\u00edho auditora obsahuje neomezen\u00fd a bezv\u00fdhradn\u00fd n\u00e1zor.<\/li>\n\n\n\n<li>V auditorsk\u00e9 zpr\u00e1v\u011b dozor\u010d\u00ed rady (nebo podobn\u00e9ho org\u00e1nu) nen\u00ed \u017e\u00e1dn\u00fd nesouhlas s metodou nebo v\u00fdsledky auditu \u00fa\u010detn\u00edho auditora.<\/li>\n<\/ol>\n\n\n\n<p>Tato v\u00fdjimka ukazuje, \u017ee japonsk\u00fd z\u00e1kon o korporac\u00edch klade velkou d\u016fv\u011bru v &#8220;raz\u00edtko schv\u00e1len\u00ed&#8221; od nez\u00e1visl\u00e9ho extern\u00edho odborn\u00edka, kter\u00fdm je \u00fa\u010detn\u00ed auditor. Pokud je proveden kvalitn\u00ed extern\u00ed audit a je zaru\u010dena spr\u00e1vnost finan\u010dn\u00edch v\u00fdkaz\u016f, je mo\u017en\u00e9 zjednodu\u0161it slo\u017eit\u00fd schvalovac\u00ed proces na valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f a zefektivnit korpor\u00e1tn\u00ed spr\u00e1vu.<\/p>\n\n\n\n<p>Term\u00edn &#8220;neomezen\u00fd a bezv\u00fdhradn\u00fd n\u00e1zor&#8221; se vztahuje k typu auditorsk\u00e9ho n\u00e1zoru vyj\u00e1d\u0159en\u00e9ho \u00fa\u010detn\u00edm auditorem. Existuj\u00ed \u010dty\u0159i hlavn\u00ed typy auditorsk\u00fdch n\u00e1zor\u016f, kter\u00e9 p\u0159\u00edmo ovliv\u0148uj\u00ed d\u016fv\u011bryhodnost spole\u010dnosti.<\/p>\n\n\n\n<ul>\n<li>Neomezen\u00fd a bezv\u00fdhradn\u00fd n\u00e1zor: Nejlep\u0161\u00ed hodnocen\u00ed, kter\u00e9 je vyj\u00e1d\u0159eno, kdy\u017e jsou finan\u010dn\u00ed v\u00fdkazy pova\u017eov\u00e1ny za spr\u00e1vn\u011b zobrazen\u00e9 ve v\u0161ech podstatn\u00fdch ohledech.<\/li>\n\n\n\n<li>Omezen\u00fd n\u00e1zor: Vyj\u00e1d\u0159en, kdy\u017e existuj\u00ed n\u011bkter\u00e9 nevhodn\u00e9 z\u00e1le\u017eitosti, ale jejich dopad je omezen\u00fd a celkov\u00e1 spr\u00e1vnost nen\u00ed naru\u0161ena.<\/li>\n\n\n\n<li>Nespr\u00e1vn\u00fd n\u00e1zor: Vyj\u00e1d\u0159en, kdy\u017e finan\u010dn\u00ed v\u00fdkazy nejsou celkov\u011b spr\u00e1vn\u011b zobrazeny a obsahuj\u00ed z\u00e1va\u017en\u00e9 nespr\u00e1vnosti.<\/li>\n\n\n\n<li>Nevyj\u00e1d\u0159en\u00fd n\u00e1zor: Vyj\u00e1d\u0159en, kdy\u017e nebylo mo\u017en\u00e9 prov\u00e9st d\u016fle\u017eit\u00e9 auditorsk\u00e9 postupy a nebyly z\u00edsk\u00e1ny dostate\u010dn\u00e9 d\u016fkazy pro vyj\u00e1d\u0159en\u00ed n\u00e1zoru.<\/li>\n<\/ul>\n\n\n\n<p>Souhrn vztahu mezi principem a v\u00fdjimkou je uveden v n\u00e1sleduj\u00edc\u00ed tabulce.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td>Polo\u017eka<\/td><td>Principi\u00e1ln\u00ed postup<\/td><td>V\u00fdjime\u010dn\u00fd postup (speci\u00e1ln\u00ed pravidlo)<\/td><\/tr><\/thead><tbody><tr><td>Pr\u00e1vn\u00ed z\u00e1klad<\/td><td>\u010cl\u00e1nek 438, odstavec 2 japonsk\u00e9ho z\u00e1kona o korporac\u00edch<\/td><td>\u010cl\u00e1nek 439 japonsk\u00e9ho z\u00e1kona o korporac\u00edch<\/td><\/tr><tr><td>C\u00edlov\u00e9 spole\u010dnosti<\/td><td>V\u0161echny akciov\u00e9 spole\u010dnosti<\/td><td>Spole\u010dnosti s \u00fa\u010detn\u00edm auditorem<\/td><\/tr><tr><td>Po\u017eadovan\u00fd auditorsk\u00fd n\u00e1zor<\/td><td>\u017d\u00e1dn\u00e9 zvl\u00e1\u0161tn\u00ed ustanoven\u00ed<\/td><td>Neomezen\u00fd a bezv\u00fdhradn\u00fd n\u00e1zor \u00fa\u010detn\u00edho auditora a \u017e\u00e1dn\u00fd nesouhlas dozor\u010d\u00ed rady<\/td><\/tr><tr><td>Postup na valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f<\/td><td>Je nutn\u00e9 schv\u00e1len\u00ed \u00fa\u010detn\u00edch dokument\u016f<\/td><td>Posta\u010d\u00ed pouze zpr\u00e1va o obsahu \u00fa\u010detn\u00edch dokument\u016f<\/td><\/tr><tr><td>Pr\u00e1vn\u00ed \u00fa\u010dinek<\/td><td>Finan\u010dn\u00ed v\u00fdkazy jsou potvrzeny schv\u00e1len\u00edm akcion\u00e1\u0159\u016f<\/td><td>Finan\u010dn\u00ed v\u00fdkazy jsou potvrzeny schv\u00e1len\u00edm p\u0159edstavenstva<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Zverejnovani_informaci_pro_zainteresovane_strany\"><\/span>Zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed pro zainteresovan\u00e9 strany<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Obsah \u00fa\u010detn\u00ed z\u00e1v\u011brky schv\u00e1len\u00fd nebo ozn\u00e1men\u00fd na valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f nez\u016fst\u00e1v\u00e1 pouze uvnit\u0159 spole\u010dnosti. Japonsk\u00fd z\u00e1kon o korporac\u00edch stanovuje dv\u011b hlavn\u00ed povinnosti zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed, aby chr\u00e1nil akcion\u00e1\u0159e, v\u011b\u0159itele a dal\u0161\u00ed zainteresovan\u00e9 strany.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ulozeni_a_prohlizeni\"><\/span>Ulo\u017een\u00ed a prohl\u00ed\u017een\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u010cl\u00e1nek 442 japonsk\u00e9ho z\u00e1kona o korporac\u00edch ukl\u00e1d\u00e1 akciov\u00fdm spole\u010dnostem povinnost uchov\u00e1vat schv\u00e1len\u00e9 \u00fa\u010detn\u00ed dokumenty, zpr\u00e1vy o \u010dinnosti a auditorsk\u00e9 zpr\u00e1vy v s\u00eddle spole\u010dnosti po dobu p\u011bti let p\u0159ed kon\u00e1n\u00edm \u0159\u00e1dn\u00e9 valn\u00e9 hromady akcion\u00e1\u0159\u016f. Akcion\u00e1\u0159i a v\u011b\u0159itel\u00e9 mohou kdykoli b\u011bhem pracovn\u00ed doby spole\u010dnosti po\u017e\u00e1dat o prohl\u00ed\u017een\u00ed t\u011bchto dokument\u016f nebo o vyd\u00e1n\u00ed jejich kopi\u00ed.<\/p>\n\n\n\n<p>Toto pr\u00e1vo na prohl\u00ed\u017een\u00ed nen\u00ed pouze form\u00e1ln\u00edm zaji\u0161t\u011bn\u00edm transparentnosti. Je to aktivn\u00ed n\u00e1stroj pro zainteresovan\u00e9 strany k ochran\u011b jejich pr\u00e1v. Nap\u0159\u00edklad v\u011b\u0159itel\u00e9 mohou toto pr\u00e1vo vyu\u017e\u00edt k prozkoum\u00e1n\u00ed finan\u010dn\u00edho stavu obchodn\u00edho partnera a k vytvo\u0159en\u00ed strategie pro vym\u00e1h\u00e1n\u00ed pohled\u00e1vek. Pro akcion\u00e1\u0159e je to d\u016fle\u017eit\u00fd prost\u0159edek k dohledu nad \u010dinnost\u00ed veden\u00ed a k proveden\u00ed vy\u0161et\u0159ov\u00e1n\u00ed v p\u0159\u00edpad\u011b podez\u0159en\u00ed na nekal\u00e9 praktiky.<\/p>\n\n\n\n<p>D\u016fle\u017eit\u00fdm aspektem je, \u017ee akcion\u00e1\u0159i a v\u011b\u0159itel\u00e9 nemus\u00ed uv\u00e1d\u011bt d\u016fvod pro \u017e\u00e1dost o prohl\u00ed\u017een\u00ed t\u011bchto \u00fa\u010detn\u00edch dokument\u016f. To je v kontrastu s \u017e\u00e1dost\u00ed o prohl\u00ed\u017een\u00ed hlavn\u00ed \u00fa\u010detn\u00ed knihy, kter\u00e1 zaznamen\u00e1v\u00e1 ka\u017edodenn\u00ed transakce a vy\u017eaduje opr\u00e1vn\u011bn\u00fd d\u016fvod pro uplatn\u011bn\u00ed pr\u00e1va. Pokud spole\u010dnost bez opr\u00e1vn\u011bn\u00e9ho d\u016fvodu odm\u00edtne tuto \u017e\u00e1dost o prohl\u00ed\u017een\u00ed, mohou b\u00fdt \u0159editel\u00e9 podle \u010dl\u00e1nku 976, bodu 4 japonsk\u00e9ho z\u00e1kona o korporac\u00edch potrest\u00e1ni pokutou do v\u00fd\u0161e 1 milionu jen\u016f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Oznameni_o_ucetni_zaverce\"><\/span>Ozn\u00e1men\u00ed o \u00fa\u010detn\u00ed z\u00e1v\u011brce<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Druhou povinnost\u00ed zve\u0159ej\u0148ov\u00e1n\u00ed je ozn\u00e1men\u00ed o \u00fa\u010detn\u00ed z\u00e1v\u011brce. \u010cl\u00e1nek 440 japonsk\u00e9ho z\u00e1kona o korporac\u00edch stanovuje, \u017ee akciov\u00e9 spole\u010dnosti mus\u00ed bez zbyte\u010dn\u00e9ho odkladu po skon\u010den\u00ed \u0159\u00e1dn\u00e9 valn\u00e9 hromady akcion\u00e1\u0159\u016f zve\u0159ejnit rozvahu (v p\u0159\u00edpad\u011b velk\u00fdch spole\u010dnost\u00ed rozvahu a v\u00fdkaz zisku a ztr\u00e1ty). Ozn\u00e1men\u00ed znamen\u00e1 \u0161irok\u00e9 informov\u00e1n\u00ed ve\u0159ejnosti.<\/p>\n\n\n\n<p>Spole\u010dnost m\u016f\u017ee podle stanov zvolit jednu z n\u00e1sleduj\u00edc\u00edch metod pro ozn\u00e1men\u00ed:<\/p>\n\n\n\n<ol start=\"1\">\n<li>\u00da\u0159edn\u00ed v\u011bstn\u00edk: Ofici\u00e1ln\u00ed publikace vyd\u00e1van\u00e1 japonskou vl\u00e1dou. N\u00e1klady na zve\u0159ejn\u011bn\u00ed jsou relativn\u011b n\u00edzk\u00e9 a sta\u010d\u00ed zve\u0159ejnit &#8220;souhrn&#8221; rozvahy atd.<\/li>\n\n\n\n<li>Den\u00edk: Denn\u00ed noviny, kter\u00e9 zve\u0159ej\u0148uj\u00ed aktu\u00e1ln\u00ed z\u00e1le\u017eitosti. Stejn\u011b jako u \u00fa\u0159edn\u00edho v\u011bstn\u00edku sta\u010d\u00ed zve\u0159ejnit &#8220;souhrn&#8221;, ale n\u00e1klady na zve\u0159ejn\u011bn\u00ed jsou velmi vysok\u00e9.<\/li>\n\n\n\n<li>Elektronick\u00e9 ozn\u00e1men\u00ed: Zve\u0159ejn\u011bn\u00ed na webov\u00fdch str\u00e1nk\u00e1ch spole\u010dnosti atd. N\u00e1klady mohou b\u00fdt n\u00edzk\u00e9, ale je nutn\u00e9 zve\u0159ejnit &#8220;pln\u00fd text&#8221; a informace mus\u00ed b\u00fdt nep\u0159etr\u017eit\u011b zve\u0159ej\u0148ov\u00e1ny po dobu p\u011bti let od konce \u0159\u00e1dn\u00e9 valn\u00e9 hromady akcion\u00e1\u0159\u016f.<\/li>\n<\/ol>\n\n\n\n<p>Pokud spole\u010dnost zanedb\u00e1 ozn\u00e1men\u00ed o \u00fa\u010detn\u00ed z\u00e1v\u011brce, mohou b\u00fdt \u0159editel\u00e9 podle \u010dl\u00e1nku 976, bodu 2 japonsk\u00e9ho z\u00e1kona o korporac\u00edch potrest\u00e1ni pokutou do v\u00fd\u0161e 1 milionu jen\u016f.<\/p>\n\n\n\n<p>Charakteristiky jednotliv\u00fdch metod ozn\u00e1men\u00ed jsou uvedeny v n\u00e1sleduj\u00edc\u00ed tabulce:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td>Polo\u017eka<\/td><td>\u00da\u0159edn\u00ed v\u011bstn\u00edk<\/td><td>Den\u00edk<\/td><td>Elektronick\u00e9 ozn\u00e1men\u00ed<\/td><\/tr><\/thead><tbody><tr><td>Obsah zve\u0159ejn\u011bn\u00ed<\/td><td>Souhrn sta\u010d\u00ed<\/td><td>Souhrn sta\u010d\u00ed<\/td><td>Nutn\u00e9 zve\u0159ejnit pln\u00fd text<\/td><\/tr><tr><td>Doba zve\u0159ejn\u011bn\u00ed<\/td><td>Jednor\u00e1zov\u00e9 zve\u0159ejn\u011bn\u00ed<\/td><td>Jednor\u00e1zov\u00e9 zve\u0159ejn\u011bn\u00ed<\/td><td>Pokra\u010dov\u00e1n\u00ed po dobu 5 let<\/td><\/tr><tr><td>Odhad n\u00e1klad\u016f<\/td><td>N\u00edzk\u00e9 (n\u011bkolik des\u00edtek tis\u00edc jen\u016f)<\/td><td>Vysok\u00e9 (v\u00edce ne\u017e n\u011bkolik set tis\u00edc jen\u016f)<\/td><td>N\u00edzk\u00e9 (pokud na vlastn\u00edch str\u00e1nk\u00e1ch, m\u016f\u017ee b\u00fdt prakticky zdarma)<\/td><\/tr><tr><td>Hlavn\u00ed v\u00fdhody<\/td><td>N\u00edzk\u00e9 n\u00e1klady, jednoduch\u00fd postup<\/td><td>Vysok\u00e1 informovanost<\/td><td>N\u00edzk\u00e9 n\u00e1klady, velk\u00e9 mno\u017estv\u00ed informac\u00ed<\/td><\/tr><tr><td>Hlavn\u00ed nev\u00fdhody<\/td><td>N\u00edzk\u00e1 informovanost<\/td><td>Velmi vysok\u00e9 n\u00e1klady<\/td><td>Pln\u00e9 zve\u0159ejn\u011bn\u00ed, povinnost pokra\u010dovat po dobu 5 let<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pravni_dusledky_poruseni_postupu_Pouceni_z_akcionarske_zaloby_na_Daiwa_Bank\"><\/span>Pr\u00e1vn\u00ed d\u016fsledky poru\u0161en\u00ed postup\u016f: Pou\u010den\u00ed z akcion\u00e1\u0159sk\u00e9 \u017ealoby na Daiwa Bank<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pokud dojde k poru\u0161en\u00ed ustanoven\u00ed japonsk\u00e9ho z\u00e1kona o korporac\u00edch t\u00fdkaj\u00edc\u00edch se postup\u016f uz\u00e1v\u011brky, \u0159editel\u00e9 se vystavuj\u00ed riziku spr\u00e1vn\u00ed sankce ve form\u011b pokuty. Pr\u00e1vn\u00ed d\u016fsledky v\u0161ak t\u00edmto nekon\u010d\u00ed. Pokud nedostatky v postupech nazna\u010duj\u00ed z\u00e1va\u017en\u011bj\u0161\u00ed probl\u00e9my v \u0159\u00edzen\u00ed, \u0159editel\u00e9 \u010del\u00ed riziku, \u017ee budou osobn\u011b odpov\u011bdn\u00ed za zna\u010dn\u00e9 \u0161kody.<\/p>\n\n\n\n<p>Nejv\u00fdrazn\u011bj\u0161\u00edm p\u0159\u00edkladem tohoto pou\u010den\u00ed je rozsudek Okresn\u00edho soudu v \u00d3sace ze dne 20. z\u00e1\u0159\u00ed 2000 (Heisei 12) v p\u0159\u00edpad\u011b akcion\u00e1\u0159sk\u00e9 \u017ealoby na Daiwa Bank. V tomto p\u0159\u00edpad\u011b zam\u011bstnanec newyorsk\u00e9 pobo\u010dky Daiwa Bank (tehdy) zp\u016fsobil ztr\u00e1tu ve v\u00fd\u0161i p\u0159ibli\u017en\u011b 11 miliard dolar\u016f prost\u0159ednictv\u00edm mimobilan\u010dn\u00edch transakc\u00ed. Je\u0161t\u011b z\u00e1va\u017en\u011bj\u0161\u00ed bylo, \u017ee veden\u00ed banky po zji\u0161t\u011bn\u00ed t\u00e9to skute\u010dnosti neinformovalo americk\u00e9 finan\u010dn\u00ed \u00fa\u0159ady a zapojilo se do systematick\u00e9ho utajov\u00e1n\u00ed. V\u00fdsledkem bylo, \u017ee Daiwa Bank byla v USA trestn\u011b st\u00edh\u00e1na, dostala pokutu ve v\u00fd\u0161i 340 milion\u016f dolar\u016f a byla vylou\u010dena z americk\u00e9ho trhu.<\/p>\n\n\n\n<p>Rozhodnut\u00ed soudu v tomto p\u0159\u00edpad\u011b bylo pr\u016flomov\u00e9 v historii japonsk\u00e9 korpor\u00e1tn\u00ed spr\u00e1vy. Rozsudek jasn\u011b stanovil, \u017ee \u0159editel\u00e9 maj\u00ed povinnost jako sou\u010d\u00e1st sv\u00e9 povinnosti p\u00e9\u010de dobr\u00e9ho hospod\u00e1\u0159e (povinnost p\u00e9\u010de) vybudovat a provozovat intern\u00ed kontroln\u00ed syst\u00e9m pro \u0159\u00edzen\u00ed rizik a zaji\u0161t\u011bn\u00ed dodr\u017eov\u00e1n\u00ed z\u00e1kon\u016f.<\/p>\n\n\n\n<p>\u0158ada postup\u016f uz\u00e1v\u011brky, kter\u00e9 jsme v tomto \u010dl\u00e1nku rozebrali, tedy p\u0159\u00edprava \u0159\u00e1dn\u00fdch \u00fa\u010detn\u00edch dokument\u016f, nez\u00e1visl\u00fd audit a p\u0159\u00edsn\u00fd schvalovac\u00ed proces p\u0159edstavenstva, tvo\u0159\u00ed j\u00e1dro tohoto intern\u00edho kontroln\u00edho syst\u00e9mu. \u0158editel\u00e9 Daiwa Bank nejen\u017ee zanedbali vybudov\u00e1n\u00ed intern\u00edho kontroln\u00edho syst\u00e9mu pro prevenci a odhalov\u00e1n\u00ed podvodn\u00fdch transakc\u00ed, ale tak\u00e9 se dopustili nez\u00e1konn\u00e9ho jedn\u00e1n\u00ed t\u00edm, \u017ee po odhalen\u00ed probl\u00e9mu se sna\u017eili o jeho utajen\u00ed. V\u00fdsledkem nebyla jen pokuta, ale velmi p\u0159\u00edsn\u00fd rozsudek, kter\u00fd na\u0159\u00eddil \u0159editel\u016fm osobn\u011b zaplatit n\u00e1hradu \u0161kody p\u0159esahuj\u00edc\u00ed 800 milion\u016f dolar\u016f.<\/p>\n\n\n\n<p>Tento precedens ukazuje, \u017ee postupy uz\u00e1v\u011brky nejsou pouhou administrativn\u00ed \u010dinnost\u00ed. Jsou zku\u0161ebn\u00edm kamenem pro posouzen\u00ed, zda \u0159editel\u00e9 \u0159\u00e1dn\u011b spravuj\u00ed spole\u010dnost. I drobn\u00e9 procesn\u00ed nedostatky mohou b\u00fdt d\u016fkazem poru\u0161en\u00ed povinnosti p\u00e9\u010de dobr\u00e9ho hospod\u00e1\u0159e a mohou jednotlivc\u016fm p\u0159in\u00e9st zni\u010duj\u00edc\u00ed odpov\u011bdnost.<\/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>Postupy uz\u00e1v\u011brky stanoven\u00e9 japonsk\u00fdm z\u00e1konem o korporac\u00edch (Japanese Corporate Law) p\u0159edstavuj\u00ed pe\u010dliv\u011b navr\u017een\u00fd pr\u00e1vn\u00ed r\u00e1mec, kter\u00fd zaji\u0161\u0165uje finan\u010dn\u00ed zdrav\u00ed a transparentnost \u0159\u00edzen\u00ed spole\u010dnosti, od p\u0159\u00edpravy finan\u010dn\u00edch v\u00fdkaz\u016f p\u0159es audit, schv\u00e1len\u00ed a\u017e po zve\u0159ejn\u011bn\u00ed. Toto je povinnost, kterou mus\u00ed dodr\u017eovat v\u0161echny akciov\u00e9 spole\u010dnosti, a je nezbytnou sou\u010d\u00e1st\u00ed intern\u00edho kontroln\u00edho syst\u00e9mu podniku. D\u016fsledn\u00e9 pln\u011bn\u00ed ka\u017ed\u00e9ho postupu v souladu s pr\u00e1vn\u00edmi p\u0159edpisy je z\u00e1kladem pro z\u00edsk\u00e1n\u00ed d\u016fv\u011bry akcion\u00e1\u0159\u016f, v\u011b\u0159itel\u016f a obchodn\u00edch partner\u016f, co\u017e podporuje udr\u017eiteln\u00fd r\u016fst spole\u010dnosti. Jak ukazuje p\u0159\u00edpad Daiwa Bank, dodr\u017eov\u00e1n\u00ed t\u011bchto postup\u016f je tak\u00e9 minim\u00e1ln\u00ed obranou, kterou maj\u00ed \u0159editel\u00e9 k dispozici, aby se vyhnuli sv\u00e9 pr\u00e1vn\u00ed odpov\u011bdnosti a ochr\u00e1nili se p\u0159ed v\u00e1\u017en\u00fdmi riziky \u0159\u00edzen\u00ed.<\/p>\n\n\n\n<p>Monolith advok\u00e1tn\u00ed kancel\u00e1\u0159 m\u00e1 v Japonsku bohat\u00e9 zku\u0161enosti s poskytov\u00e1n\u00edm slu\u017eeb souvisej\u00edc\u00edch s japonsk\u00fdm z\u00e1konem o korporac\u00edch, v\u010detn\u011b postup\u016f uz\u00e1v\u011brky, kter\u00e9 jsou pops\u00e1ny v tomto \u010dl\u00e1nku, pro \u0159adu klient\u016f. Na\u0161e kancel\u00e1\u0159 zam\u011bstn\u00e1v\u00e1 n\u011bkolik anglicky mluv\u00edc\u00edch pr\u00e1vn\u00edk\u016f s ciz\u00edmi pr\u00e1vnick\u00fdmi kvalifikacemi, co\u017e n\u00e1m umo\u017e\u0148uje poskytovat komplexn\u00ed podporu z odborn\u00e9ho hlediska klient\u016fm, kte\u0159\u00ed provozuj\u00ed mezin\u00e1rodn\u00ed obchod a pot\u0159ebuj\u00ed dodr\u017eovat slo\u017eit\u00e9 japonsk\u00e9 pr\u00e1vn\u00ed p\u0159edpisy a \u0159\u00eddit pr\u00e1vn\u00ed rizika. Pokud pot\u0159ebujete pomoc p\u0159i budov\u00e1n\u00ed compliance syst\u00e9mu pro uz\u00e1v\u011brkov\u00e9 postupy nebo poradenstv\u00ed ohledn\u011b pr\u00e1vn\u00edch povinnost\u00ed \u0159editel\u016f, nev\u00e1hejte n\u00e1s kontaktovat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdy\u017e japonsk\u00e1 akciov\u00e1 spole\u010dnost prov\u00e1d\u00ed sv\u00e9 obchodn\u00ed aktivity, proces zvan\u00fd &#8220;z\u00e1v\u011brka&#8221; po ukon\u010den\u00ed ka\u017ed\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed nen\u00ed pouhou \u00fa\u010detn\u00ed operac\u00ed. Jedn\u00e1 se o s\u00e9rii pr\u00e1vn\u00edch postup\u016f, kt [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":66328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,90],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/66327"}],"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=66327"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/66327\/revisions"}],"predecessor-version":[{"id":66567,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/66327\/revisions\/66567"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media\/66328"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media?parent=66327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/categories?post=66327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/tags?post=66327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}