{"id":66337,"date":"2025-09-02T17:01:28","date_gmt":"2025-09-02T08:01:28","guid":{"rendered":"https:\/\/monolith.law\/cs\/?p=66337"},"modified":"2025-10-09T22:42:16","modified_gmt":"2025-10-09T13:42:16","slug":"audit-committee-company-japan","status":"publish","type":"post","link":"https:\/\/monolith.law\/cs\/general-corporate\/audit-committee-company-japan","title":{"rendered":"V\u00fdklad o spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory podle japonsk\u00e9ho obchodn\u00edho pr\u00e1va"},"content":{"rendered":"\n<p>Japonsk\u00fd z\u00e1kon o korporac\u00edch poskytuje n\u011bkolik mo\u017enost\u00ed pro \u0159\u00edzen\u00ed akciov\u00fdch spole\u010dnost\u00ed. To odr\u00e1\u017e\u00ed m\u011bn\u00edc\u00ed se ekonomick\u00e9 prost\u0159ed\u00ed kolem japonsk\u00fdch spole\u010dnost\u00ed a po\u017eadavky investor\u016f, kter\u00e9 se vyv\u00edjely v pr\u016fb\u011bhu \u010dasu. Mezi t\u011bmito mo\u017enostmi je &#8220;spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00ed&#8221; zaveden\u00e1 novelou japonsk\u00e9ho z\u00e1kona o korporac\u00edch v roce 2015 (Heisei 27), kter\u00e1 se st\u00e1v\u00e1 d\u016fle\u017eitou volbou v modern\u00edm japonsk\u00e9m korpor\u00e1tn\u00edm \u0159\u00edzen\u00ed a jej\u00ed po\u010det neust\u00e1le roste. Tento syst\u00e9m byl navr\u017een s c\u00edlem pos\u00edlit dohledovou funkci p\u0159edstavenstva a zv\u00fd\u0161it transparentnost \u0159\u00edzen\u00ed. T\u00edm se zam\u00fd\u0161l\u00ed sladit praktiky japonsk\u00e9 spr\u00e1vy spole\u010dnost\u00ed s mezin\u00e1rodn\u00edmi standardy. Nejv\u00fdrazn\u011bj\u0161\u00edm rysem tohoto syst\u00e9mu je z\u0159\u00edzen\u00ed nov\u00e9ho org\u00e1nu nazvan\u00e9ho &#8220;v\u00fdbor pro audit a dal\u0161\u00ed&#8221; v r\u00e1mci p\u0159edstavenstva. Tento v\u00fdbor je slo\u017een z v\u011bt\u0161iny extern\u00edch \u0159editel\u016f a \u0159editel\u00e9, kte\u0159\u00ed jsou \u010dleny v\u00fdboru, maj\u00ed pln\u00e9 hlasovac\u00ed pr\u00e1vo na zased\u00e1n\u00edch p\u0159edstavenstva. Tento model \u0159\u00edzen\u00ed m\u00e1 eklektickou povahu, kter\u00e1 se nach\u00e1z\u00ed mezi tradi\u010dn\u00edm japonsk\u00fdm syst\u00e9mem a b\u011b\u017en\u00fdmi syst\u00e9my v Evrop\u011b a USA, a p\u0159edstavuje realistickou a efektivn\u00ed volbu pro mnoho spole\u010dnost\u00ed. Tento \u010dl\u00e1nek poskytne komplexn\u00ed a odborn\u00fd v\u00fdklad tohoto syst\u00e9mu spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed, zalo\u017een\u00fd na konkr\u00e9tn\u00edch ustanoven\u00edch japonsk\u00e9ho z\u00e1kona o korporac\u00edch, a to prost\u0159ednictv\u00edm anal\u00fdzy institucion\u00e1ln\u00edho pozad\u00ed, pr\u00e1vn\u00edho r\u00e1mce, slo\u017een\u00ed a pravomoc\u00ed \u00fast\u0159edn\u00edho org\u00e1nu, kter\u00fdm je v\u00fdbor pro audit a dal\u0161\u00ed, a srovn\u00e1n\u00ed s jin\u00fdmi n\u00e1vrhy org\u00e1n\u016f. Hlubok\u00e9 pochopen\u00ed tohoto syst\u00e9mu je nezbytn\u00e9 pro v\u0161echny, kdo investuj\u00ed do japonsk\u00fdch spole\u010dnost\u00ed nebo se pod\u00edlej\u00ed na jejich \u0159\u00edzen\u00ed.<\/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\/audit-committee-company-japan\/#Vyznam_a_pozadi_systemu_spolecnosti_s_vyborem_pro_audit_a_dalsi_funkce_v_Japonsku\" title=\"V\u00fdznam a pozad\u00ed syst\u00e9mu spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed funkce v Japonsku\">V\u00fdznam a pozad\u00ed syst\u00e9mu spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed funkce v Japonsku<\/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\/audit-committee-company-japan\/#Pravni_ramec_spolecnosti_s_vyborem_pro_audit_a_dalsi_vybory_v_Japonsku\" title=\"Pr\u00e1vn\u00ed r\u00e1mec spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory v Japonsku\">Pr\u00e1vn\u00ed r\u00e1mec spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory v Japonsku<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/audit-committee-company-japan\/#Vybor_pro_audit_a_dalsi_zalezitosti_Slozeni_pravomoci_a_provoz\" title=\"V\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti: Slo\u017een\u00ed, pravomoci a provoz\">V\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti: Slo\u017een\u00ed, pravomoci a provoz<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/audit-committee-company-japan\/#Slozeni_vyboru\" title=\"Slo\u017een\u00ed v\u00fdboru\">Slo\u017een\u00ed v\u00fdboru<\/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\/audit-committee-company-japan\/#Povinnosti_a_pravomoci_vyboru\" title=\"Povinnosti a pravomoci v\u00fdboru\">Povinnosti a pravomoci v\u00fdboru<\/a><\/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\/audit-committee-company-japan\/#Pravomoci_jednotlivych_clenu_vyboru_pro_audit_a_dalsi\" title=\"Pravomoci jednotliv\u00fdch \u010dlen\u016f v\u00fdboru pro audit a dal\u0161\u00ed\">Pravomoci jednotliv\u00fdch \u010dlen\u016f v\u00fdboru pro audit a dal\u0161\u00ed<\/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\/audit-committee-company-japan\/#Dva_typy_reditelu_Reditele_jako_clenove_vyboru_pro_audit_a_ostatni_reditele\" title=\"Dva typy \u0159editel\u016f: \u0158editel\u00e9 jako \u010dlenov\u00e9 v\u00fdboru pro audit a ostatn\u00ed \u0159editel\u00e9\">Dva typy \u0159editel\u016f: \u0158editel\u00e9 jako \u010dlenov\u00e9 v\u00fdboru pro audit a ostatn\u00ed \u0159editel\u00e9<\/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\/audit-committee-company-japan\/#Reditel_jako_clen_vyboru_pro_audit\" title=\"\u0158editel jako \u010dlen v\u00fdboru pro audit\">\u0158editel jako \u010dlen v\u00fdboru pro audit<\/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\/audit-committee-company-japan\/#Reditele_mimo_vybor_pro_audit_a_dalsi_vybory\" title=\"\u0158editel\u00e9 mimo v\u00fdbor pro audit a dal\u0161\u00ed v\u00fdbory\">\u0158editel\u00e9 mimo v\u00fdbor pro audit a dal\u0161\u00ed v\u00fdbory<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/audit-committee-company-japan\/#Povinnost_radneho_hospodare_a_princip_obchodniho_usudku_u_japonskych_reditelu\" title=\"Povinnost \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e a princip obchodn\u00edho \u00fasudku u japonsk\u00fdch \u0159editel\u016f\">Povinnost \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e a princip obchodn\u00edho \u00fasudku u japonsk\u00fdch \u0159editel\u016f<\/a><\/li><\/ul><\/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\/audit-committee-company-japan\/#Delegace_rizeni_predstavenstvem_a_zrychleni_managementu\" title=\"Delegace \u0159\u00edzen\u00ed p\u0159edstavenstvem a zrychlen\u00ed managementu\">Delegace \u0159\u00edzen\u00ed p\u0159edstavenstvem a zrychlen\u00ed managementu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/audit-committee-company-japan\/#Srovnani_s_jinymi_japonskymi_organizacnimi_strukturami\" title=\"Srovn\u00e1n\u00ed s jin\u00fdmi japonsk\u00fdmi organiza\u010dn\u00edmi strukturami\">Srovn\u00e1n\u00ed s jin\u00fdmi japonsk\u00fdmi organiza\u010dn\u00edmi strukturami<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/audit-committee-company-japan\/#Prechod_na_spolecnost_s_vyborem_pro_audit_a_dalsi_Vyhody_a_uvahy\" title=\"P\u0159echod na spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00ed: V\u00fdhody a \u00favahy\">P\u0159echod na spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00ed: V\u00fdhody a \u00favahy<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/audit-committee-company-japan\/#Hlavni_vyhody\" title=\"Hlavn\u00ed v\u00fdhody\">Hlavn\u00ed v\u00fdhody<\/a><\/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\/audit-committee-company-japan\/#Prakticke_uvahy\" title=\"Praktick\u00e9 \u00favahy\">Praktick\u00e9 \u00favahy<\/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\/audit-committee-company-japan\/#Shrnuti\" title=\"Shrnut\u00ed\">Shrnut\u00ed<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vyznam_a_pozadi_systemu_spolecnosti_s_vyborem_pro_audit_a_dalsi_funkce_v_Japonsku\"><\/span>V\u00fdznam a pozad\u00ed syst\u00e9mu spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed funkce v Japonsku<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Za vznikem syst\u00e9mu spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed funkce stoj\u00ed proud reforem japonsk\u00e9 korpor\u00e1tn\u00ed spr\u00e1vy. Tento syst\u00e9m byl zaveden jako st\u0159edn\u00ed volba, kter\u00e1 m\u00e1 zaplnit institucion\u00e1ln\u00ed mezeru mezi dv\u011bma hlavn\u00edmi modely, kter\u00e9 existovaly d\u0159\u00edve: tradi\u010dn\u00edm \u201espole\u010dnost\u00ed s dozor\u010d\u00ed radou\u201c a modelu \u201espole\u010dnosti s v\u00fdborem pro jmenov\u00e1n\u00ed a dal\u0161\u00ed funkce\u201c, kter\u00fd je bl\u00ed\u017ee z\u00e1padn\u00edm model\u016fm.<\/p>\n\n\n\n<p>Pro japonsk\u00e9 spole\u010dnosti je nejzn\u00e1m\u011bj\u0161\u00ed model \u201espole\u010dnosti s dozor\u010d\u00ed radou\u201c, kde nez\u00e1visl\u00fd dozor\u010d\u00ed org\u00e1n (nebo dozor\u010d\u00ed rada) kontroluje v\u00fdkon funkc\u00ed \u0159editel\u016f. Tento model v\u0161ak dlouhodob\u011b \u010delil pochybnostem o sv\u00e9 \u00fa\u010dinnosti, zejm\u00e9na ze strany zahrani\u010dn\u00edch institucion\u00e1ln\u00edch investor\u016f. Hlavn\u00edm d\u016fvodem bylo, \u017ee dozor\u010d\u00ed org\u00e1n nebyl \u010dlenem p\u0159edstavenstva a nem\u011bl hlasovac\u00ed pr\u00e1vo p\u0159i rozhodov\u00e1n\u00ed p\u0159edstavenstva. Proto\u017ee dozor\u010d\u00ed org\u00e1n, kter\u00fd by m\u011bl b\u00fdt dohl\u00ed\u017eitelem, nemohl p\u0159\u00edmo zasahovat do rozhodovac\u00edho procesu nejvy\u0161\u0161\u00edho org\u00e1nu \u0159\u00edzen\u00ed, \u010dasto se pova\u017eovalo, \u017ee jeho dozor\u010d\u00ed funkce nen\u00ed dostate\u010dn\u011b siln\u00e1.<\/p>\n\n\n\n<p>Aby se tento probl\u00e9m vy\u0159e\u0161il, byl v roce 2003 (Heisei 15) zaveden model \u201espole\u010dnosti s v\u00fdborem pro jmenov\u00e1n\u00ed a dal\u0161\u00ed funkce\u201c (d\u0159\u00edve naz\u00fdvan\u00fd spole\u010dnost s v\u00fdborem). Tento model vy\u017eaduje z\u0159\u00edzen\u00ed t\u0159\u00ed v\u00fdbor\u016f v r\u00e1mci p\u0159edstavenstva: \u201ev\u00fdbor pro jmenov\u00e1n\u00ed\u201c, \u201ev\u00fdbor pro audit\u201c a \u201ev\u00fdbor pro odm\u011b\u0148ov\u00e1n\u00ed\u201c, p\u0159i\u010dem\u017e v\u011bt\u0161inu \u010dlen\u016f t\u011bchto v\u00fdbor\u016f mus\u00ed tvo\u0159it extern\u00ed \u0159editel\u00e9. T\u00edm se usilovalo o jasn\u00e9 odd\u011blen\u00ed dohledu a v\u00fdkonu \u0159\u00edzen\u00ed a zv\u00fd\u0161en\u00ed nez\u00e1vislosti a objektivity dozor\u010d\u00ed funkce. Tento syst\u00e9m v\u0161ak vy\u017eadoval z\u00e1sadn\u00ed zm\u011bnu od tradi\u010dn\u00ed japonsk\u00e9 firemn\u00ed kultury, nap\u0159\u00edklad p\u0159esunem rozhodovac\u00edch pravomoc\u00ed o person\u00e1ln\u00edch ot\u00e1zk\u00e1ch a odm\u011bn\u00e1ch veden\u00ed na nez\u00e1visl\u00e9 v\u00fdbory, co\u017e pro mnoho spole\u010dnost\u00ed p\u0159edstavovalo vysokou p\u0159ek\u00e1\u017eku pro zaveden\u00ed. V\u00fdsledkem bylo, \u017ee tento model byl p\u0159ijat pouze n\u011bkter\u00fdmi pokro\u010dil\u00fdmi velk\u00fdmi spole\u010dnostmi a nedo\u0161lo k jeho \u0161irok\u00e9mu roz\u0161\u00ed\u0159en\u00ed.<\/p>\n\n\n\n<p>V t\u00e9to situaci byly v\u00fdzvy, kter\u00fdm \u010delila japonsk\u00e1 korpor\u00e1tn\u00ed spr\u00e1va, jasn\u00e9. Bylo t\u0159eba navrhnout realistick\u00fd syst\u00e9m, kter\u00fd by pos\u00edlil dozor\u010d\u00ed funkci p\u0159edstavenstva na \u00farove\u0148, kter\u00e1 by uspokojila zahrani\u010dn\u00ed investory, a z\u00e1rove\u0148 umo\u017enil spole\u010dnostem p\u0159echod bez nadm\u011brn\u00e9 z\u00e1t\u011b\u017ee a zmatku. Legislativn\u00ed odpov\u011bd\u00ed na tuto v\u00fdzvu byl syst\u00e9m spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed funkce, zaveden\u00fd novelou obchodn\u00edho z\u00e1kon\u00edku v roce 2015 (Heisei 27). Tento syst\u00e9m extrahoval nejd\u016fle\u017eit\u011bj\u0161\u00ed prvek modelu spole\u010dnosti s v\u00fdborem pro jmenov\u00e1n\u00ed a dal\u0161\u00ed funkce, tedy \u201edozor\u010d\u00ed org\u00e1n slo\u017een\u00fd z v\u011bt\u0161iny extern\u00edch \u0159editel\u016f s hlasovac\u00edm pr\u00e1vem v p\u0159edstavenstvu\u201c, a za\u010dlenil jej do jednodu\u0161\u0161\u00edho r\u00e1mce. Konkr\u00e9tn\u011b se nevy\u017eaduje z\u0159\u00edzen\u00ed v\u00fdboru pro jmenov\u00e1n\u00ed nebo v\u00fdboru pro odm\u011b\u0148ov\u00e1n\u00ed, ani p\u0159\u00edsn\u00e9 odd\u011blen\u00ed v\u00fdkonu a dohledu. T\u00edm se umo\u017e\u0148uje spole\u010dnostem zachovat z\u00e1kladn\u00ed strukturu tradi\u010dn\u00edho \u0159\u00edzen\u00ed a z\u00e1rove\u0148 pos\u00edlit kl\u00ed\u010dov\u00e9 \u010d\u00e1sti dozor\u010d\u00ed funkce podle mezin\u00e1rodn\u00edch standard\u016f. My\u0161lenka za t\u00edmto syst\u00e9mov\u00fdm n\u00e1vrhem je jasn\u011b ekonomick\u00e1: \u0159e\u0161it probl\u00e9m \u201ediskontu spr\u00e1vy\u201c japonsk\u00fdch spole\u010dnost\u00ed, tedy nespravedliv\u011b n\u00edzk\u00e9ho hodnocen\u00ed firemn\u00ed hodnoty kv\u016fli ned\u016fv\u011b\u0159e v syst\u00e9m spr\u00e1vy, a podpo\u0159it zahrani\u010dn\u00ed investice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pravni_ramec_spolecnosti_s_vyborem_pro_audit_a_dalsi_vybory_v_Japonsku\"><\/span>Pr\u00e1vn\u00ed r\u00e1mec spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory v Japonsku<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Institucion\u00e1ln\u00ed struktura spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory je p\u0159\u00edsn\u011b stanovena japonsk\u00fdm z\u00e1konem o korporac\u00edch. Tento pr\u00e1vn\u00ed r\u00e1mec zaji\u0161\u0165uje, \u017ee pokud si spole\u010dnost zvol\u00ed tuto formu \u0159\u00edzen\u00ed, bude m\u00edt zaji\u0161t\u011bnu dohledovou funkci na ur\u010dit\u00e9 \u00farovni.<\/p>\n\n\n\n<p>Nejprve, japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 2, bod 11-2, definuje &#8220;spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory&#8221; jako &#8220;akciovou spole\u010dnost, kter\u00e1 m\u00e1 v\u00fdbor pro audit a dal\u0161\u00ed v\u00fdbory&#8221;. Na z\u00e1klad\u011b t\u00e9to definice se spole\u010dnost p\u0159em\u011bn\u00ed na tuto organiza\u010dn\u00ed formu t\u00edm, \u017ee ve sv\u00fdch stanov\u00e1ch stanov\u00ed z\u0159\u00edzen\u00ed v\u00fdboru pro audit a dal\u0161\u00ed v\u00fdbory.<\/p>\n\n\n\n<p>Spole\u010dnost, kter\u00e1 si zvol\u00ed tuto organiza\u010dn\u00ed formu, mus\u00ed podle japonsk\u00e9ho z\u00e1kona o korporac\u00edch z\u0159\u00eddit ur\u010dit\u00e9 org\u00e1ny. Za prv\u00e9, je povinna z\u0159\u00eddit &#8220;p\u0159edstavenstvo&#8221; (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 327, odstavec 1). To je proto, \u017ee rozhodov\u00e1n\u00ed o \u0159\u00edzen\u00ed spole\u010dnosti a dohled nad v\u00fdkonem funkc\u00ed \u0159editel\u016f se nad\u00e1le prov\u00e1d\u00ed kolektivn\u011b prost\u0159ednictv\u00edm p\u0159edstavenstva. Za druh\u00e9, je povinna z\u0159\u00eddit &#8220;\u00fa\u010detn\u00edho auditora&#8221; (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 327, odstavec 5). \u00da\u010detn\u00ed auditor, obvykle auditorsk\u00e1 firma nebo certifikovan\u00fd \u00fa\u010detn\u00ed, prov\u00e1d\u00ed extern\u00ed audit \u00fa\u010detn\u00edch dokument\u016f spole\u010dnosti. Pr\u00e1vn\u00ed povinnost\u00ed je zav\u00e9st dvoj\u00ed kontroln\u00ed syst\u00e9m, kter\u00fd zahrnuje intern\u00ed auditn\u00ed funkci v\u00fdboru pro audit a extern\u00ed auditn\u00ed funkci \u00fa\u010detn\u00edho auditora, s c\u00edlem zv\u00fd\u0161it d\u016fv\u011bryhodnost finan\u010dn\u00edho v\u00fdkaznictv\u00ed.<\/p>\n\n\n\n<p>Na druh\u00e9 stran\u011b, spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory maj\u00ed tak\u00e9 jasn\u011b stanoven\u00e9 org\u00e1ny, kter\u00e9 nesm\u00ed z\u0159\u00eddit. Nejv\u00fdznamn\u011bj\u0161\u00ed je ustanoven\u00ed, \u017ee nesm\u00ed z\u0159\u00eddit &#8220;dozor\u010d\u00ed radu&#8221; nebo &#8220;dozor\u010d\u00ed v\u00fdbor&#8221; (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 327, odstavec 4). To je proto, \u017ee v\u00fdbor pro audit a dal\u0161\u00ed v\u00fdbory je pova\u017eov\u00e1n za n\u00e1hradn\u00ed auditn\u00ed org\u00e1n za tradi\u010dn\u00ed dozor\u010d\u00ed v\u00fdbor. Pokud by bylo povoleno z\u0159\u00edzen\u00ed obou, mohlo by doj\u00edt k nejasnostem ohledn\u011b um\u00edst\u011bn\u00ed auditn\u00edch pravomoc\u00ed, nejasnosti odpov\u011bdnosti a potenci\u00e1ln\u00ed neefektivnosti organizace. Proto z\u00e1kon o korporac\u00edch nut\u00ed spole\u010dnosti zvolit si jeden z auditn\u00edch syst\u00e9m\u016f, aby zajistil jasnost v jejich \u0159\u00edd\u00edc\u00ed struktu\u0159e.<\/p>\n\n\n\n<p>Tyto skute\u010dnosti t\u00fdkaj\u00edc\u00ed se n\u00e1vrhu org\u00e1n\u016f mus\u00ed b\u00fdt jasn\u011b uvedeny v obchodn\u00edm rejst\u0159\u00edku. Podle japonsk\u00e9ho z\u00e1kona o korporac\u00edch, \u010dl\u00e1nek 911, odstavec 3, bod 22, mus\u00ed akciov\u00e1 spole\u010dnost zapsat, \u017ee je spole\u010dnost\u00ed s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory, jm\u00e9na \u0159editel\u016f, kte\u0159\u00ed jsou \u010dleny v\u00fdboru pro audit, jm\u00e9na ostatn\u00edch \u0159editel\u016f a tak\u00e9 uv\u00e9st, kte\u0159\u00ed z \u0159editel\u016f jsou extern\u00edmi \u0159editeli. T\u00edmto zp\u016fsobem je \u0159\u00edd\u00edc\u00ed struktura spole\u010dnosti transparentn\u011b zve\u0159ejn\u011bna pro extern\u00ed zainteresovan\u00e9 strany. Tento p\u0159\u00edsn\u00fd pr\u00e1vn\u00ed r\u00e1mec zaji\u0161\u0165uje, \u017ee n\u00e1zev &#8220;spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory&#8221; garantuje ur\u010ditou \u00farove\u0148 \u0159\u00edzen\u00ed s re\u00e1ln\u00fdm obsahem.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vybor_pro_audit_a_dalsi_zalezitosti_Slozeni_pravomoci_a_provoz\"><\/span>V\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti: Slo\u017een\u00ed, pravomoci a provoz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>J\u00e1drem spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti je samotn\u00fd v\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti. N\u00e1vrh tohoto v\u00fdboru zahrnuje r\u016fzn\u00e9 pr\u00e1vn\u00ed po\u017eadavky, kter\u00e9 zaji\u0161\u0165uj\u00ed efektivitu jeho dozorov\u00e9 funkce podle japonsk\u00e9ho pr\u00e1va.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Slozeni_vyboru\"><\/span>Slo\u017een\u00ed v\u00fdboru<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Slo\u017een\u00ed v\u00fdboru pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti je podrobn\u011b upraveno japonsk\u00fdm z\u00e1konem o korporac\u00edch, aby byla zaji\u0161t\u011bna jeho nez\u00e1vislost a odbornost. V\u00fdbor mus\u00ed b\u00fdt tvo\u0159en minim\u00e1ln\u011b t\u0159emi \u0159editeli (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 331, odstavec 6). Tito \u010dlenov\u00e9 jsou naz\u00fdv\u00e1ni &#8220;\u0159editel\u00e9, kte\u0159\u00ed jsou \u010dleny v\u00fdboru pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti&#8221;.<\/p>\n\n\n\n<p>Nejd\u016fle\u017eit\u011bj\u0161\u00edm po\u017eadavkem na slo\u017een\u00ed je, \u017ee v\u011bt\u0161ina \u010dlen\u016f mus\u00ed b\u00fdt &#8220;extern\u00edmi \u0159editeli&#8221; (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 331, odstavec 6). Extern\u00ed \u0159editel je osoba, kter\u00e1 nikdy nebyla v\u00fdkonn\u00fdm \u0159editelem nebo zam\u011bstnancem dan\u00e9 spole\u010dnosti a nen\u00ed ani funkcion\u00e1\u0159em mate\u0159sk\u00e9 nebo sestersk\u00e9 spole\u010dnosti, co\u017e znamen\u00e1, \u017ee je nez\u00e1visl\u00e1 na veden\u00ed spole\u010dnosti. Tento po\u017eadavek tvo\u0159\u00ed institucion\u00e1ln\u00ed z\u00e1klad pro to, aby v\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti mohl prov\u00e1d\u011bt audity z objektivn\u00edho hlediska, nez\u00e1visle na intern\u00ed logice a z\u00e1jmech veden\u00ed. &nbsp;<\/p>\n\n\n\n<p>D\u00e1le, \u0159editel\u00e9, kte\u0159\u00ed jsou \u010dleny v\u00fdboru pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti, nemohou sou\u010dasn\u011b zast\u00e1vat funkci v\u00fdkonn\u00e9ho \u0159editele spole\u010dnosti, \u00fa\u010detn\u00edho poradce, prokuristy nebo jin\u00e9ho zam\u011bstnance (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 331, odstavec 3). Toto je tak\u00e9 d\u016fle\u017eit\u00fdm ustanoven\u00edm pro d\u016fsledn\u00e9 odd\u011blen\u00ed funkce auditu a dohledu od funkce v\u00fdkonn\u00e9, aby se p\u0159ede\u0161lo st\u0159etu z\u00e1jm\u016f.<\/p>\n\n\n\n<p>Na druhou stranu, v tradi\u010dn\u00edch spole\u010dnostech s dozor\u010d\u00ed radou bylo povinn\u00e9 vybrat alespo\u0148 jednoho st\u00e1l\u00e9ho \u010dlena dozor\u010d\u00ed rady, ale ve spole\u010dnostech s v\u00fdborem pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti nen\u00ed pr\u00e1vn\u00ed povinnost m\u00edt st\u00e1l\u00e9ho \u010dlena v\u00fdboru. Toto vych\u00e1z\u00ed z p\u0159edpokladu, \u017ee v\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti jako intern\u00ed org\u00e1n p\u0159edstavenstva m\u00e1 v\u017edy p\u0159\u00edstup k diskus\u00edm a informac\u00edm p\u0159edstavenstva a vyu\u017e\u00edv\u00e1 syst\u00e9m vnit\u0159n\u00ed kontroly pro audit, co\u017e nevy\u017eaduje nutn\u011b st\u00e1l\u00e9 \u010dleny. Nicm\u00e9n\u011b, mnoho spole\u010dnost\u00ed dobrovoln\u011b ustanovuje st\u00e1l\u00e9 \u010dleny v\u00fdboru pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti, aby zv\u00fd\u0161ily efektivitu auditu. &nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Povinnosti_a_pravomoci_vyboru\"><\/span>Povinnosti a pravomoci v\u00fdboru<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Pravomoci v\u00fdboru pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti se uplat\u0148uj\u00ed prost\u0159ednictv\u00edm rozhodnut\u00ed v\u00fdboru jako celku, co\u017e je princip \u201ekolektivn\u00edho rozhodov\u00e1n\u00ed\u201c. To je z\u00e1sadn\u00ed rozd\u00edl oproti tradi\u010dn\u00ed rad\u011b auditor\u016f, kde jednotliv\u00ed audito\u0159i m\u011bli nez\u00e1visl\u00e9 pravomoci, tedy \u201eindividu\u00e1ln\u00ed rozhodov\u00e1n\u00ed\u201c. Kolektivn\u00ed rozhodov\u00e1n\u00ed umo\u017e\u0148uje pe\u010dliv\u011bj\u0161\u00ed a organizovan\u011bj\u0161\u00ed rozhodov\u00e1n\u00ed na z\u00e1klad\u011b r\u016fznorod\u00fdch znalost\u00ed v\u00edce \u010dlen\u016f v\u00fdboru. &nbsp;<\/p>\n\n\n\n<p>Japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 399-2, odstavec 3, stanov\u00ed hlavn\u00ed povinnosti a pravomoci v\u00fdboru pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti n\u00e1sledovn\u011b.<\/p>\n\n\n\n<ol start=\"1\">\n<li>Audit v\u00fdkonu povinnost\u00ed \u0159editel\u016f a vypracov\u00e1n\u00ed auditorsk\u00e9 zpr\u00e1vy: Toto je nejz\u00e1kladn\u011bj\u0161\u00ed povinnost v\u00fdboru pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti. V\u00fdbor kontroluje, zda \u0159editel\u00e9 (a v p\u0159\u00edpad\u011b spole\u010dnost\u00ed s \u00fa\u010detn\u00edmi \u00fa\u010dastn\u00edky i \u00fa\u010detn\u00ed \u00fa\u010dastn\u00edci) dodr\u017euj\u00ed z\u00e1kony a stanovy a zda vykon\u00e1vaj\u00ed sv\u00e9 povinnosti ve prosp\u011bch spole\u010dnosti, a v\u00fdsledky shrnuje do auditorsk\u00e9 zpr\u00e1vy. &nbsp;<\/li>\n\n\n\n<li>Rozhodov\u00e1n\u00ed o obsahu n\u00e1vrh\u016f t\u00fdkaj\u00edc\u00edch se jmenov\u00e1n\u00ed a odvol\u00e1n\u00ed \u00fa\u010detn\u00edch auditor\u016f: V\u00fdbor m\u00e1 pravomoc rozhodovat o obsahu n\u00e1vrh\u016f t\u00fdkaj\u00edc\u00edch se jmenov\u00e1n\u00ed, odvol\u00e1n\u00ed nebo neobnoven\u00ed \u00fa\u010detn\u00edch auditor\u016f, kter\u00e9 se p\u0159edkl\u00e1daj\u00ed valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f. T\u00edm se zaji\u0161\u0165uje, \u017ee veden\u00ed nem\u016f\u017ee jmenovat \u00fa\u010detn\u00ed auditory, kte\u0159\u00ed by jim vyhovovali, a v\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti zaji\u0161\u0165uje nez\u00e1vislost extern\u00edho auditu. &nbsp;<\/li>\n\n\n\n<li>Rozhodov\u00e1n\u00ed o n\u00e1zorech na person\u00e1ln\u00ed a odm\u011bnov\u00e9 z\u00e1le\u017eitosti \u0159editel\u016f, kte\u0159\u00ed nejsou \u010dleny v\u00fdboru pro audit: V\u00fdbor rozhoduje o n\u00e1zorech, kter\u00e9 se p\u0159edkl\u00e1daj\u00ed valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f, t\u00fdkaj\u00edc\u00edch se jmenov\u00e1n\u00ed, odvol\u00e1n\u00ed, rezignace a odm\u011bn ostatn\u00edch \u0159editel\u016f (hlavn\u011b t\u011bch, kte\u0159\u00ed vykon\u00e1vaj\u00ed provozn\u00ed funkce). To znamen\u00e1, \u017ee v\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti m\u016f\u017ee m\u00edt siln\u00fd vliv na slo\u017een\u00ed veden\u00ed a n\u00e1vrh pob\u00eddek, co\u017e je pova\u017eov\u00e1no za d\u016fle\u017eitou sou\u010d\u00e1st jeho dozor\u010d\u00ed funkce. &nbsp;<\/li>\n<\/ol>\n\n\n\n<p>Krom\u011b t\u011bchto povinnost\u00ed m\u00e1 v\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti tak\u00e9 d\u016fle\u017eit\u00e9 \u201epr\u00e1vo souhlasu\u201c. Nap\u0159\u00edklad, kdy\u017e p\u0159edstavenstvo rozhoduje o odm\u011bn\u00e1ch \u00fa\u010detn\u00edch auditor\u016f, mus\u00ed z\u00edskat souhlas v\u00fdboru pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti (Japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 399, odstavec 1 a 3). Tak\u00e9, kdy\u017e p\u0159edstavenstvo p\u0159edkl\u00e1d\u00e1 valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f n\u00e1vrh na jmenov\u00e1n\u00ed \u0159editele, kter\u00fd bude \u010dlenem v\u00fdboru pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti, mus\u00ed p\u0159edem z\u00edskat souhlas v\u00fdboru (Japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 344-2, odstavec 1). Tato pr\u00e1va souhlasu jsou d\u016fle\u017eit\u00fdmi pr\u00e1vn\u00edmi n\u00e1stroji, kter\u00e9 zaji\u0161\u0165uj\u00ed, \u017ee v\u00fdbor pro audit a dal\u0161\u00ed z\u00e1le\u017eitosti m\u00e1 skute\u010dn\u00fd vliv na veden\u00ed a extern\u00ed auditory, kter\u00e9 dohl\u00ed\u017e\u00ed. &nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pravomoci_jednotlivych_clenu_vyboru_pro_audit_a_dalsi\"><\/span>Pravomoci jednotliv\u00fdch \u010dlen\u016f v\u00fdboru pro audit a dal\u0161\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u00fdbor pro audit a dal\u0161\u00ed je kolektivn\u00ed org\u00e1n, av\u0161ak to neznamen\u00e1, \u017ee jednotliv\u00ed \u010dlenov\u00e9 nemaj\u00ed \u017e\u00e1dn\u00e9 pravomoci. Japonsk\u00e9 pr\u00e1vo je navr\u017eeno tak, aby chyt\u0159e vyv\u00e1\u017eilo efektivitu organizovan\u00e9ho auditu a odpov\u011bdnost jednotliv\u00fdch dohl\u00ed\u017eitel\u016f.<\/p>\n\n\n\n<p>Nejprve, pravomoc zkoumat stav obchodn\u00edch z\u00e1le\u017eitost\u00ed a majetku spole\u010dnosti nebo po\u017eadovat zpr\u00e1vy od \u0159editel\u016f a zam\u011bstnanc\u016f (pravomoc zkoum\u00e1n\u00ed obchodn\u00edch a majetkov\u00fdch z\u00e1le\u017eitost\u00ed) n\u00e1le\u017e\u00ed v\u00fdboru pro audit a dal\u0161\u00ed. Aby v\u00fdbor mohl tuto pravomoc vykon\u00e1vat, vyb\u00edr\u00e1 ze sv\u00fdch \u010dlen\u016f konkr\u00e9tn\u00ed osobu (vybran\u00fd \u010dlen v\u00fdboru pro audit a dal\u0161\u00ed), kter\u00e1 prov\u00e1d\u00ed zkoum\u00e1n\u00ed atd. (Japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 399-3). To znamen\u00e1, \u017ee jednotliv\u00ed \u010dlenov\u00e9 v\u00fdboru pro audit a dal\u0161\u00ed nemohou zah\u00e1jit ofici\u00e1ln\u00ed zkoum\u00e1n\u00ed samostatn\u011b bez rozhodnut\u00ed v\u00fdboru. Tento mechanismus zaji\u0161\u0165uje, \u017ee auditn\u00ed \u010dinnosti jsou \u0159\u00edzeny a prov\u00e1d\u011bny pl\u00e1novan\u011b jako organizace. &nbsp;<\/p>\n\n\n\n<p>Na druhou stranu, v\u0161ichni \u010dlenov\u00e9 v\u00fdboru pro audit a dal\u0161\u00ed maj\u00ed velmi d\u016fle\u017eit\u00e9 pravomoci, kter\u00e9 mohou vykon\u00e1vat nez\u00e1visle na z\u00e1klad\u011b sv\u00e9ho individu\u00e1ln\u00edho postaven\u00ed, ani\u017e by pot\u0159ebovali rozhodnut\u00ed v\u00fdboru. Tyto pravomoci slou\u017e\u00ed jako jak\u00e1si &#8220;posledn\u00ed bezpe\u010dnostn\u00ed pojistka&#8221; pro \u0159e\u0161en\u00ed nouzov\u00fdch situac\u00ed, kter\u00e9 by mohly ohrozit zdrav\u00ed spole\u010dnosti.<\/p>\n\n\n\n<ul>\n<li>Povinnost hl\u00e1sit p\u0159edstavenstvu: Pokud \u010dlen v\u00fdboru zjist\u00ed, \u017ee \u0159editel jedn\u00e1 ne\u010destn\u011b nebo hroz\u00ed, \u017ee takov\u00e9 jedn\u00e1n\u00ed provede, nebo pokud zjist\u00ed poru\u0161en\u00ed z\u00e1kon\u016f \u010di stanov, m\u00e1 povinnost bez prodlen\u00ed o tom informovat p\u0159edstavenstvo (Japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 399-4). &nbsp;<\/li>\n\n\n\n<li>Povinnost hl\u00e1sit valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f: Pokud \u010dlen v\u00fdboru zjist\u00ed, \u017ee n\u00e1vrhy nebo dokumenty, kter\u00e9 chce \u0159editel p\u0159edlo\u017eit valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f, obsahuj\u00ed poru\u0161en\u00ed z\u00e1kon\u016f nebo jsou v\u00fdrazn\u011b nespravedliv\u00e9, mus\u00ed o v\u00fdsledc\u00edch sv\u00e9ho zkoum\u00e1n\u00ed informovat valnou hromadu akcion\u00e1\u0159\u016f (Japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 399-5). &nbsp;<\/li>\n\n\n\n<li>Pr\u00e1vo po\u017eadovat zastaven\u00ed jedn\u00e1n\u00ed \u0159editele: Pokud \u0159editel jedn\u00e1 mimo \u00fa\u010del spole\u010dnosti nebo jinak poru\u0161uje z\u00e1kony \u010di stanovy, a t\u00edm hroz\u00ed, \u017ee spole\u010dnosti zp\u016fsob\u00ed zna\u010dnou \u0161kodu, m\u016f\u017ee \u010dlen v\u00fdboru po\u017eadovat, aby \u0159editel s takov\u00fdm jedn\u00e1n\u00edm p\u0159estal (Japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 399-6). &nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Tato struktura pravomoc\u00ed je zalo\u017eena na jemn\u00e9 rovnov\u00e1ze, kde se b\u011b\u017en\u00e9 a pl\u00e1novan\u00e9 audity prov\u00e1d\u011bj\u00ed efektivn\u011b prost\u0159ednictv\u00edm organizace v\u00fdboru, zat\u00edmco kone\u010dn\u00e9 pravomoci k zastaven\u00ed ne\u0159\u00edzen\u00e9ho \u0159\u00edzen\u00ed jsou sv\u011b\u0159eny sv\u011bdom\u00ed a odpov\u011bdnosti jednotliv\u00fdch \u010dlen\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dva_typy_reditelu_Reditele_jako_clenove_vyboru_pro_audit_a_ostatni_reditele\"><\/span>Dva typy \u0159editel\u016f: \u0158editel\u00e9 jako \u010dlenov\u00e9 v\u00fdboru pro audit a ostatn\u00ed \u0159editel\u00e9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>P\u0159i porozum\u011bn\u00ed spole\u010dnosti s v\u00fdborem pro audit je nesm\u00edrn\u011b d\u016fle\u017eit\u00e9 pochopit, \u017ee tento syst\u00e9m vytvo\u0159il v r\u00e1mci p\u0159edstavenstva dv\u011b kategorie \u0159editel\u016f s odli\u0161n\u00fdmi rolemi a pr\u00e1vn\u00edm postaven\u00edm. Konkr\u00e9tn\u011b se jedn\u00e1 o &#8220;\u0159editele jako \u010dleny v\u00fdboru pro audit&#8221; a &#8220;ostatn\u00ed \u0159editele&#8221;. Toto rozli\u0161en\u00ed se t\u00fdk\u00e1 mnoha aspekt\u016f, jako jsou postupy jmenov\u00e1n\u00ed, d\u00e9lka funk\u010dn\u00edho obdob\u00ed a proces stanoven\u00ed odm\u011bn, a to v\u0161e v r\u00e1mci japonsk\u00e9ho pr\u00e1vn\u00edho syst\u00e9mu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reditel_jako_clen_vyboru_pro_audit\"><\/span>\u0158editel jako \u010dlen v\u00fdboru pro audit<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0158editel, kter\u00fd je \u010dlenem v\u00fdboru pro audit, jak n\u00e1zev napov\u00edd\u00e1, p\u016fsob\u00ed jako \u010dlen v\u00fdboru pro audit a prim\u00e1rn\u011b se zab\u00fdv\u00e1 dohledem a auditem spole\u010dnosti. O\u010dek\u00e1v\u00e1 se, \u017ee budou plnit roli &#8220;dohledu&#8221;, kter\u00e1 je odd\u011blena od v\u00fdkonu \u0159\u00edzen\u00ed. &nbsp;<\/p>\n\n\n\n<p>Jejich jmenov\u00e1n\u00ed mus\u00ed b\u00fdt provedeno na valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f odd\u011blen\u011b od ostatn\u00edch \u0159editel\u016f (\u010dl\u00e1nek 329, odstavec 2 japonsk\u00e9ho z\u00e1kona o korporac\u00edch). Akcion\u00e1\u0159i tak mohou jasn\u011b rozli\u0161it, kdo je dohl\u00ed\u017eej\u00edc\u00ed a kdo je v\u00fdkonn\u00fd \u0159editel, a na z\u00e1klad\u011b toho uplatnit sv\u00e1 hlasovac\u00ed pr\u00e1va. &nbsp;<\/p>\n\n\n\n<p>Aby byla zaji\u0161t\u011bna jejich nez\u00e1vislost, je jejich funk\u010dn\u00ed obdob\u00ed stanoveno na &#8220;2 roky&#8221; (\u010dl\u00e1nek 332, odstavec 4 japonsk\u00e9ho z\u00e1kona o korporac\u00edch). Toto dvoulet\u00e9 funk\u010dn\u00ed obdob\u00ed nelze zkr\u00e1tit prost\u0159ednictv\u00edm stanov nebo rozhodnut\u00ed valn\u00e9 hromady akcion\u00e1\u0159\u016f. T\u00edm se zabr\u00e1n\u00ed snadn\u00e9mu odvol\u00e1n\u00ed pod tlakem veden\u00ed a umo\u017en\u00ed se prov\u00e1d\u011bn\u00ed auditn\u00edch \u010dinnost\u00ed z dlouhodob\u00e9 perspektivy pod stabiln\u00ed pozic\u00ed. K odvol\u00e1n\u00ed je nav\u00edc zapot\u0159eb\u00ed &#8220;zvl\u00e1\u0161tn\u00ed usnesen\u00ed&#8221;, kter\u00e9 m\u00e1 p\u0159\u00edsn\u011bj\u0161\u00ed po\u017eadavky na schv\u00e1len\u00ed ne\u017e b\u011b\u017en\u00e9 usnesen\u00ed, co\u017e zaji\u0161\u0165uje jejich postaven\u00ed. &nbsp;<\/p>\n\n\n\n<p>Co se t\u00fd\u010de odm\u011bn, existuje mechanismus k zaji\u0161t\u011bn\u00ed jejich nez\u00e1vislosti. Odm\u011bny \u0159editel\u016f, kte\u0159\u00ed jsou \u010dleny v\u00fdboru pro audit, jsou stanoveny odd\u011blen\u011b od odm\u011bn ostatn\u00edch \u0159editel\u016f na valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f, kde se rozhoduje o celkov\u00e9 \u010d\u00e1stce nebo metod\u011b v\u00fdpo\u010dtu (\u010dl\u00e1nek 361, odstavec 2 japonsk\u00e9ho z\u00e1kona o korporac\u00edch). Konkr\u00e9tn\u00ed rozd\u011blen\u00ed \u010d\u00e1stek pro jednotliv\u00e9 \u010dleny je pak rozhodov\u00e1no prost\u0159ednictv\u00edm konzultac\u00ed mezi \u010dleny v\u00fdboru pro audit, bez z\u00e1sahu veden\u00ed, jako je gener\u00e1ln\u00ed \u0159editel (\u010dl\u00e1nek 361, odstavec 3 japonsk\u00e9ho z\u00e1kona o korporac\u00edch). &nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reditele_mimo_vybor_pro_audit_a_dalsi_vybory\"><\/span>\u0158editel\u00e9 mimo v\u00fdbor pro audit a dal\u0161\u00ed v\u00fdbory<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0158editel\u00e9 mimo v\u00fdbor pro audit a dal\u0161\u00ed v\u00fdbory se prim\u00e1rn\u011b zab\u00fdvaj\u00ed v\u00fdkonem obchodn\u00edch \u010dinnost\u00ed spole\u010dnosti. Do t\u00e9to kategorie pat\u0159\u00ed takzvan\u00e9 veden\u00ed, v\u010detn\u011b gener\u00e1ln\u00edho \u0159editele. Tito jedinci jsou \u201ev\u00fdkonn\u00fdmi rolemi\u201c, kter\u00e9 prosazuj\u00ed obchodn\u00ed pl\u00e1ny a zaji\u0161\u0165uj\u00ed ka\u017edodenn\u00ed \u0159\u00edzen\u00ed.<\/p>\n\n\n\n<p>Jejich funk\u010dn\u00ed obdob\u00ed je stanoveno na \u201e1 rok\u201c (\u010dl\u00e1nek 332, odstavec 3 japonsk\u00e9ho z\u00e1kona o korporac\u00edch z roku 2005). Toto kr\u00e1tk\u00e9 funk\u010dn\u00ed obdob\u00ed znamen\u00e1, \u017ee ka\u017ed\u00fd rok mus\u00ed na \u0159\u00e1dn\u00e9 valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f znovu z\u00edskat d\u016fv\u011bru akcion\u00e1\u0159\u016f. T\u00edmto zp\u016fsobem se usnad\u0148uje discipl\u00edna akcion\u00e1\u0159\u016f v\u016f\u010di veden\u00ed a zaji\u0161\u0165uje se jasnost odpov\u011bdnosti za \u0159\u00edzen\u00ed. &nbsp;<\/p>\n\n\n\n<p>Pokud jde o jejich odm\u011bny, v\u00fdbor pro audit a dal\u0161\u00ed v\u00fdbory mohou vyj\u00e1d\u0159it sv\u016fj n\u00e1zor na jejich obsah p\u0159i rozhodov\u00e1n\u00ed na valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f (\u010dl\u00e1nek 361, odstavec 6 japonsk\u00e9ho z\u00e1kona o korporac\u00edch z roku 2005). Vyj\u00e1d\u0159en\u00edm n\u00e1zoru na p\u0159im\u011b\u0159enost odm\u011bn se o\u010dek\u00e1v\u00e1, \u017ee v\u00fdbor pro audit a dal\u0161\u00ed v\u00fdbory budou m\u00edt \u00fa\u010dinek na omezen\u00ed nadm\u011brn\u00fdch odm\u011bn pro veden\u00ed. &nbsp;<\/p>\n\n\n\n<p>T\u00edmto zp\u016fsobem je zaveden\u00ed jasn\u00e9ho rozd\u00edlu v d\u00e9lce funk\u010dn\u00edho obdob\u00ed a procesu rozhodov\u00e1n\u00ed o odm\u011bn\u00e1ch pr\u00e1vn\u00edm n\u00e1vrhem, kter\u00fd m\u00e1 vytvo\u0159it z\u00e1m\u011brn\u00e9 rozd\u011blen\u00ed rol\u00ed a nap\u011bt\u00ed uvnit\u0159 p\u0159edstavenstva. Zaveden\u00edm dvou skupin \u2013 v\u00fdkonn\u00fdch rol\u00ed (\u0159editel\u00e9 mimo v\u00fdbor pro audit a dal\u0161\u00ed v\u00fdbory) s kr\u00e1tk\u00fdm funk\u010dn\u00edm obdob\u00edm, kter\u00e9 jsou odpov\u011bdn\u00e9 za v\u00fdsledky, a dozor\u010d\u00edch rol\u00ed (\u0159editel\u00e9 ve v\u00fdboru pro audit a dal\u0161\u00ed v\u00fdbory) s dlouh\u00fdm funk\u010dn\u00edm obdob\u00edm, kter\u00e9 zaji\u0161\u0165uj\u00ed nez\u00e1vislost \u2013 se usiluje o poskytnut\u00ed mobility a pob\u00eddek k dosa\u017een\u00ed v\u00fdsledk\u016f pro v\u00fdkonnou stranu a opatrnosti a dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f pro dozor\u010d\u00ed stranu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Povinnost_radneho_hospodare_a_princip_obchodniho_usudku_u_japonskych_reditelu\"><\/span>Povinnost \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e a princip obchodn\u00edho \u00fasudku u japonsk\u00fdch \u0159editel\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bez ohledu na to, zda jsou \u010dleny v\u00fdboru pro audit \u010di nikoliv, v\u0161ichni \u0159editel\u00e9 maj\u00ed povinnost vykon\u00e1vat sv\u00e9 funkce s p\u00e9\u010d\u00ed \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e na z\u00e1klad\u011b mand\u00e1tn\u00edho vztahu se spole\u010dnost\u00ed (povinnost \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e) podle japonsk\u00e9ho ob\u010dansk\u00e9ho z\u00e1kon\u00edku, \u010dl\u00e1nek 644, a japonsk\u00e9ho z\u00e1kona o korporac\u00edch, \u010dl\u00e1nek 330. Pokud tuto povinnost poru\u0161\u00ed a zp\u016fsob\u00ed spole\u010dnosti \u0161kodu, mohou n\u00e9st odpov\u011bdnost za n\u00e1hradu \u0161kody v\u016f\u010di spole\u010dnosti podle japonsk\u00e9ho z\u00e1kona o korporac\u00edch, \u010dl\u00e1nek 423, odstavec 1.<\/p>\n\n\n\n<p>Nicm\u00e9n\u011b, \u0159\u00edzen\u00ed podniku je ze sv\u00e9 podstaty spojeno s riziky. Pokud by se \u0159editel\u00e9 ob\u00e1vali rizik a byli by zastra\u0161eni, r\u016fst spole\u010dnosti by nebyl mo\u017en\u00fd. Proto japonsk\u00e1 judikatura zavedla koncept &#8220;principu obchodn\u00edho \u00fasudku&#8221; p\u0159i posuzov\u00e1n\u00ed odpov\u011bdnosti \u0159editel\u016f za jejich rozhodnut\u00ed v oblasti \u0159\u00edzen\u00ed. Tento princip stanov\u00ed, \u017ee i kdy\u017e v d\u016fsledku rozhodnut\u00ed \u0159editele dojde ke \u0161kod\u011b na spole\u010dnosti, pokud proces shroma\u017e\u010fov\u00e1n\u00ed a anal\u00fdzy informac\u00ed vedouc\u00ed k tomuto rozhodnut\u00ed a samotn\u00fd obsah rozhodnut\u00ed nejsou v\u00fdrazn\u011b nerozumn\u00e9, nejedn\u00e1 se o poru\u0161en\u00ed povinnosti \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e.<\/p>\n\n\n\n<p>Jako vedouc\u00ed p\u0159\u00edpad v t\u00e9to oblasti lze uv\u00e9st rozhodnut\u00ed japonsk\u00e9ho Nejvy\u0161\u0161\u00edho soudu ze dne 15. \u010dervence 2010. Toto rozhodnut\u00ed uk\u00e1zalo, \u017ee p\u0159i posuzov\u00e1n\u00ed odpov\u011bdnosti \u0159editele by m\u011blo b\u00fdt zohledn\u011bno, zda bylo rozhodnut\u00ed v dan\u00e9 dob\u011b nerozumn\u00e9 z pohledu mana\u017eera. Tento princip se vztahuje na v\u0161echny \u0159editele, ale p\u0159edm\u011bt jejich rozhodnut\u00ed se li\u0161\u00ed. Pro v\u00fdkonn\u00e9 \u0159editele se jedn\u00e1 o &#8220;obchodn\u00ed rozhodnut\u00ed&#8221; jako jsou investice do podnik\u00e1n\u00ed nebo strategick\u00e1 rozhodnut\u00ed, zat\u00edmco pro \u0159editele, kte\u0159\u00ed jsou \u010dleny v\u00fdboru pro audit, se jedn\u00e1 o &#8220;rozhodnut\u00ed v oblasti dohledu a auditu&#8221;, jako je p\u0159im\u011b\u0159enost auditn\u00edho pl\u00e1nu nebo zda nebyly p\u0159ehl\u00e9dnuty nesrovnalosti, kter\u00e9 m\u011bly b\u00fdt nahl\u00e1\u0161eny. &nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Delegace_rizeni_predstavenstvem_a_zrychleni_managementu\"><\/span>Delegace \u0159\u00edzen\u00ed p\u0159edstavenstvem a zrychlen\u00ed managementu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Jednou z nejatraktivn\u011bj\u0161\u00edch v\u00fdhod, kter\u00e9 nab\u00edz\u00ed spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory, je mo\u017enost zrychlen\u00ed rozhodov\u00e1n\u00ed v managementu. To je umo\u017en\u011bno syst\u00e9mem delegace pravomoc\u00ed z p\u0159edstavenstva na jednotliv\u00e9 \u010dleny p\u0159edstavenstva, kter\u00fd je povolen pouze podle japonsk\u00e9ho z\u00e1kona o korporac\u00edch.<\/p>\n\n\n\n<p>V z\u00e1sad\u011b plat\u00ed, \u017ee p\u0159edstavenstvo akciov\u00e9 spole\u010dnosti nem\u016f\u017ee delegovat &#8220;rozhodov\u00e1n\u00ed o d\u016fle\u017eit\u00e9m \u0159\u00edzen\u00ed&#8221; na jednotliv\u00e9 \u010dleny p\u0159edstavenstva (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 362, odstavec 4). Toto pravidlo vych\u00e1z\u00ed z my\u0161lenky, \u017ee d\u016fle\u017eit\u00e1 rozhodnut\u00ed, kter\u00e1 se t\u00fdkaj\u00ed z\u00e1klad\u016f spole\u010dnosti, by m\u011bla b\u00fdt pe\u010dliv\u011b projedn\u00e1na kolektivn\u00edm org\u00e1nem, kter\u00fdm je p\u0159edstavenstvo.<\/p>\n\n\n\n<p>Nicm\u00e9n\u011b, pro spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory existuje d\u016fle\u017eit\u00e1 v\u00fdjimka z tohoto pravidla (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 399-13). Podle tohoto ustanoven\u00ed m\u016f\u017ee spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory, pokud spl\u0148uje n\u011bkterou z n\u00e1sleduj\u00edc\u00edch podm\u00ednek, delegovat na z\u00e1klad\u011b rozhodnut\u00ed p\u0159edstavenstva &#8220;rozhodov\u00e1n\u00ed o d\u016fle\u017eit\u00e9m \u0159\u00edzen\u00ed&#8221; zcela nebo \u010d\u00e1ste\u010dn\u011b na konkr\u00e9tn\u00edho \u010dlena p\u0159edstavenstva (obvykle gener\u00e1ln\u00edho \u0159editele).<\/p>\n\n\n\n<ol start=\"1\">\n<li>Pokud v\u011bt\u0161inu p\u0159edstavenstva tvo\u0159\u00ed extern\u00ed \u010dlenov\u00e9: Pokud je zaji\u0161t\u011bna velmi vysok\u00e1 nez\u00e1vislost, kdy v\u011bt\u0161inu \u010dlen\u016f p\u0159edstavenstva tvo\u0159\u00ed extern\u00ed \u010dlenov\u00e9, je mo\u017en\u00e9 delegovat pravomoci pouze na z\u00e1klad\u011b rozhodnut\u00ed p\u0159edstavenstva (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 399-13, odstavec 5). Nicm\u00e9n\u011b, mnoho spole\u010dnost\u00ed tuto podm\u00ednku nespl\u0148uje.<\/li>\n\n\n\n<li>Pokud je to stanoveno ve stanov\u00e1ch: Jedn\u00e1 se o zp\u016fsob, kdy stanovy obsahuj\u00ed ustanoven\u00ed, \u017ee &#8220;rozhodov\u00e1n\u00ed o d\u016fle\u017eit\u00e9m \u0159\u00edzen\u00ed m\u016f\u017ee b\u00fdt delegov\u00e1no na \u010dleny p\u0159edstavenstva na z\u00e1klad\u011b rozhodnut\u00ed p\u0159edstavenstva&#8221; (japonsk\u00fd z\u00e1kon o korporac\u00edch, \u010dl\u00e1nek 399-13, odstavec 6). Pro v\u011bt\u0161inu spole\u010dnost\u00ed je toto realistick\u00e1 volba.<\/li>\n<\/ol>\n\n\n\n<p>Pokud je tato delegace pravomoc\u00ed mo\u017en\u00e1, m\u016f\u017ee gener\u00e1ln\u00ed \u0159editel rychle rozhodovat o z\u00e1le\u017eitostech, jako jsou investi\u010dn\u00ed projekty pod ur\u010ditou velikost\u00ed nebo obchodn\u00ed partnerstv\u00ed, kter\u00e9 d\u0159\u00edve vy\u017eadovaly rozhodnut\u00ed p\u0159edstavenstva. T\u00edm se p\u0159edstavenstvo osvobod\u00ed od ka\u017edodenn\u00edho schvalov\u00e1n\u00ed \u0159\u00edzen\u00ed a m\u016f\u017ee se soust\u0159edit na formulaci z\u00e1kladn\u00edch strategi\u00ed a dozor nad \u0159\u00edzen\u00edm, co\u017e jsou podstatn\u011bj\u0161\u00ed a strategi\u010dt\u011bj\u0161\u00ed diskuse.<\/p>\n\n\n\n<p>Tento syst\u00e9m se sna\u017e\u00ed dos\u00e1hnout rovnov\u00e1hy mezi siln\u00fdm dohledem a agiln\u00edm \u0159\u00edzen\u00edm. Z\u00e1kon p\u0159edpokl\u00e1d\u00e1 existenci nez\u00e1visl\u00e9ho a siln\u00e9ho dozor\u010d\u00edho org\u00e1nu, kter\u00fdm je v\u00fdbor pro audit, a d\u016fv\u011b\u0159uje, \u017ee pod jeho dohledem m\u016f\u017ee b\u00fdt managementu poskytnuta \u0161irok\u00e1 diskre\u010dn\u00ed pravomoc, ani\u017e by byla ohro\u017eena spr\u00e1va a \u0159\u00edzen\u00ed spole\u010dnosti. Jin\u00fdmi slovy, spole\u010dnosti mohou z\u00edskat &#8220;odm\u011bnu&#8221; v podob\u011b zrychlen\u00ed \u0159\u00edzen\u00ed t\u00edm, \u017ee p\u0159ijmou &#8220;protihodnotu&#8221; v podob\u011b p\u0159\u00edsn\u011bj\u0161\u00edho dohledu, co\u017e je jak\u00fdsi obchodn\u00ed vztah, kter\u00fd stoj\u00ed za t\u00edmto pr\u00e1vn\u00edm syst\u00e9mem.<\/p>\n\n\n\n<p>Nicm\u00e9n\u011b, existuj\u00ed ur\u010dit\u00e9 z\u00e1le\u017eitosti, kter\u00e9 nelze za \u017e\u00e1dn\u00fdch okolnost\u00ed delegovat na \u010dleny p\u0159edstavenstva, a tyto jsou stanoveny z\u00e1konem. Mezi tyto z\u00e1le\u017eitosti, uveden\u00e9 v japonsk\u00e9m z\u00e1kon\u011b o korporac\u00edch, \u010dl\u00e1nek 399-13, odstavec 4, pat\u0159\u00ed:<\/p>\n\n\n\n<ul>\n<li>Dispozice a nabyt\u00ed d\u016fle\u017eit\u00e9ho majetku<\/li>\n\n\n\n<li>Vysok\u00e9 zadlu\u017een\u00ed<\/li>\n\n\n\n<li>Jmenov\u00e1n\u00ed a odvol\u00e1n\u00ed d\u016fle\u017eit\u00fdch zam\u011bstnanc\u016f, jako jsou mana\u017ee\u0159i<\/li>\n\n\n\n<li>Z\u0159\u00edzen\u00ed, zm\u011bna a zru\u0161en\u00ed d\u016fle\u017eit\u00fdch organiza\u010dn\u00edch jednotek, jako jsou pobo\u010dky<\/li>\n<\/ul>\n\n\n\n<p>Tyto z\u00e1le\u017eitosti by mohly ot\u0159\u00e1st z\u00e1klady spole\u010dnosti, a proto je nad\u00e1le vy\u017eadov\u00e1no pe\u010dliv\u00e9 projedn\u00e1n\u00ed p\u0159edstavenstvem.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Srovnani_s_jinymi_japonskymi_organizacnimi_strukturami\"><\/span>Srovn\u00e1n\u00ed s jin\u00fdmi japonsk\u00fdmi organiza\u010dn\u00edmi strukturami<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pro hlub\u0161\u00ed pochopen\u00ed charakteristik spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00edmi funkcemi je nezbytn\u00e9 porovnat ji s dal\u0161\u00edmi hlavn\u00edmi organiza\u010dn\u00edmi strukturami uzn\u00e1van\u00fdmi japonsk\u00fdm obchodn\u00edm pr\u00e1vem, konkr\u00e9tn\u011b se spole\u010dnost\u00ed s dozor\u010d\u00ed radou a spole\u010dnost\u00ed s v\u00fdbory pro jmenov\u00e1n\u00ed a dal\u0161\u00edmi funkcemi.<\/p>\n\n\n\n<p>Nejpodstatn\u011bj\u0161\u00ed rozd\u00edl mezi tradi\u010dn\u00ed spole\u010dnost\u00ed s dozor\u010d\u00ed radou a spole\u010dnost\u00ed s v\u00fdborem pro audit a dal\u0161\u00edmi funkcemi spo\u010d\u00edv\u00e1 v nositel\u00edch auditorsk\u00e9 funkce a jejich postaven\u00ed. Ve spole\u010dnosti s dozor\u010d\u00ed radou nejsou \u010dlenov\u00e9 dozor\u010d\u00ed rady \u010dleny p\u0159edstavenstva a nemaj\u00ed hlasovac\u00ed pr\u00e1vo p\u0159i rozhodov\u00e1n\u00ed p\u0159edstavenstva. P\u016fsob\u00ed jako nez\u00e1visl\u00fd org\u00e1n, kter\u00fd dohl\u00ed\u017e\u00ed na \u010dinnost zven\u010d\u00ed. Naopak ve spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00edmi funkcemi jsou \u010dlenov\u00e9 v\u00fdboru pro audit \u010dleny p\u0159edstavenstva a maj\u00ed hlasovac\u00ed pr\u00e1vo ke v\u0161em n\u00e1vrh\u016fm. T\u00edm se perspektiva auditu a dohledu p\u0159\u00edmo za\u010dle\u0148uje do rozhodovac\u00edho procesu \u0159\u00edzen\u00ed. Dal\u0161\u00edm v\u00fdznamn\u00fdm rozd\u00edlem je, \u017ee zat\u00edmco pravomoci dozor\u010d\u00ed rady jsou zalo\u017eeny na nez\u00e1vislosti jednotliv\u00fdch \u010dlen\u016f, v\u00fdbor pro audit a dal\u0161\u00ed funkce vykon\u00e1v\u00e1 sv\u00e9 pravomoci kolektivn\u011b jako v\u00fdbor.<\/p>\n\n\n\n<p>D\u00e1le srovn\u00e1n\u00ed se spole\u010dnost\u00ed s v\u00fdbory pro jmenov\u00e1n\u00ed a dal\u0161\u00edmi funkcemi. Ob\u011b struktury maj\u00ed spole\u010dn\u00e9 to, \u017ee vnit\u0159n\u00ed v\u00fdbor p\u0159edstavenstva, slo\u017een\u00fd z v\u011bt\u0161iny extern\u00edch \u0159editel\u016f, vykon\u00e1v\u00e1 audit, ale existuj\u00ed v\u00fdznamn\u00e9 rozd\u00edly v rozsahu a struktu\u0159e. Spole\u010dnost s v\u00fdbory pro jmenov\u00e1n\u00ed a dal\u0161\u00edmi funkcemi je povinna z\u0159\u00eddit t\u0159i v\u00fdbory: v\u00fdbor pro audit, v\u00fdbor pro jmenov\u00e1n\u00ed, kter\u00fd rozhoduje o jmenov\u00e1n\u00ed a odvol\u00e1n\u00ed \u0159editel\u016f, a v\u00fdbor pro odm\u011b\u0148ov\u00e1n\u00ed, kter\u00fd rozhoduje o odm\u011bn\u00e1ch vedouc\u00edch pracovn\u00edk\u016f. Naopak, ve spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00edmi funkcemi je povinn\u00fd pouze v\u00fdbor pro audit. Nav\u00edc ve spole\u010dnosti s v\u00fdbory pro jmenov\u00e1n\u00ed a dal\u0161\u00edmi funkcemi je v\u00fdkon \u010dinnosti odd\u011blen od p\u0159edstavenstva a je sv\u011b\u0159en v\u00fdkonn\u00fdm \u0159editel\u016fm, zat\u00edmco p\u0159edstavenstvo se soust\u0159ed\u00ed na dohled, co\u017e je p\u0159\u00edsn\u00e9 odd\u011blen\u00ed dohledu a v\u00fdkonu, kter\u00e9 je pr\u00e1vn\u011b vynucov\u00e1no. Ve spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00edmi funkcemi toto odd\u011blen\u00ed nen\u00ed povinn\u00e9 a v\u00fdkon \u010dinnosti zaji\u0161\u0165uj\u00ed \u0159editel\u00e9, kte\u0159\u00ed nejsou \u010dleny v\u00fdboru pro audit. Proto je spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00edmi funkcemi pova\u017eov\u00e1na za flexibiln\u011bj\u0161\u00ed a snadn\u011bji implementovatelnou strukturu s men\u0161\u00edmi zm\u011bnami oproti st\u00e1vaj\u00edc\u00ed organiza\u010dn\u00ed struktu\u0159e ne\u017e spole\u010dnost s v\u00fdbory pro jmenov\u00e1n\u00ed a dal\u0161\u00edmi funkcemi.<\/p>\n\n\n\n<p>Po shrnut\u00ed t\u011bchto rozd\u00edl\u016f je z\u0159ejm\u00e9, \u017ee spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00edmi funkcemi se odkl\u00e1n\u00ed od struktury \u201eodd\u011blen\u00ed p\u0159edstavenstva a dozor\u010d\u00edho org\u00e1nu\u201c spole\u010dnosti s dozor\u010d\u00ed radou a integruje dohledovou funkci do p\u0159edstavenstva, ani\u017e by vy\u017eadovala tak z\u00e1sadn\u00ed reorganizaci jako spole\u010dnost s v\u00fdbory pro jmenov\u00e1n\u00ed a dal\u0161\u00edmi funkcemi, co\u017e z n\u00ed \u010din\u00ed vyv\u00e1\u017een\u00fd syst\u00e9m.<\/p>\n\n\n\n<p>N\u00e1sleduj\u00edc\u00ed tabulka porovn\u00e1v\u00e1 hlavn\u00ed charakteristiky t\u011bchto t\u0159\u00ed hlavn\u00edch organiza\u010dn\u00edch struktur.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td>Charakteristika (Polo\u017eka)<\/td><td>Spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00edmi funkcemi<\/td><td>Spole\u010dnost s dozor\u010d\u00ed radou<\/td><td>Spole\u010dnost s v\u00fdbory pro jmenov\u00e1n\u00ed a dal\u0161\u00edmi funkcemi<\/td><\/tr><\/thead><tbody><tr><td>Hlavn\u00ed auditorsk\u00fd org\u00e1n<\/td><td>V\u00fdbor pro audit a dal\u0161\u00ed funkce <sup><\/sup> &nbsp;<\/td><td>Dozor\u010d\u00ed rada <sup><\/sup> &nbsp;<\/td><td>V\u00fdbor pro audit <sup><\/sup> &nbsp;<\/td><\/tr><tr><td>Slo\u017een\u00ed auditorsk\u00e9ho org\u00e1nu<\/td><td>3 a v\u00edce \u0159editel\u016f, v\u011bt\u0161ina extern\u00edch <sup><\/sup> &nbsp;<\/td><td>3 a v\u00edce \u010dlen\u016f dozor\u010d\u00ed rady, v\u011bt\u0161ina extern\u00edch <sup><\/sup> &nbsp;<\/td><td>3 a v\u00edce \u0159editel\u016f, v\u011bt\u0161ina extern\u00edch <sup><\/sup> &nbsp;<\/td><\/tr><tr><td>Hlasovac\u00ed pr\u00e1vo auditor\u016f\/\u010dlen\u016f v\u00fdboru v p\u0159edstavenstvu<\/td><td>Ano <sup><\/sup> &nbsp;<\/td><td>Ne <sup><\/sup> &nbsp;<\/td><td>Ano (\u010dlenov\u00e9 jsou \u0159editel\u00e9)<\/td><\/tr><tr><td>V\u00fdkonn\u00fd org\u00e1n<\/td><td>\u0158editel\u00e9, kte\u0159\u00ed nejsou \u010dleny v\u00fdboru pro audit, a gener\u00e1ln\u00ed \u0159editel <sup><\/sup> &nbsp;<\/td><td>\u0158editel\u00e9 a gener\u00e1ln\u00ed \u0159editel <sup><\/sup> &nbsp;<\/td><td>V\u00fdkonn\u00ed \u0159editel\u00e9 a gener\u00e1ln\u00ed v\u00fdkonn\u00ed \u0159editel <sup><\/sup> &nbsp;<\/td><\/tr><tr><td>Funk\u010dn\u00ed obdob\u00ed \u0159editel\u016f<\/td><td>\u010clenov\u00e9 v\u00fdboru pro audit: 2 roky, ostatn\u00ed: 1 rok <sup><\/sup> &nbsp;<\/td><td>2 roky (mo\u017enost \u00fapravy ve stanov\u00e1ch) <sup><\/sup> &nbsp;<\/td><td>1 rok <sup><\/sup> &nbsp;<\/td><\/tr><tr><td>Delegace d\u016fle\u017eit\u00e9ho v\u00fdkonu \u010dinnosti<\/td><td>Mo\u017en\u00e9 za ur\u010dit\u00fdch podm\u00ednek <sup><\/sup> &nbsp;<\/td><td>V z\u00e1sad\u011b nemo\u017en\u00e9<\/td><td>Pr\u00e1vn\u011b \u0161iroce delegov\u00e1no na v\u00fdkonn\u00e9 \u0159editele <sup><\/sup> &nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prechod_na_spolecnost_s_vyborem_pro_audit_a_dalsi_Vyhody_a_uvahy\"><\/span>P\u0159echod na spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00ed: V\u00fdhody a \u00favahy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pro spole\u010dnosti, kter\u00e9 zva\u017euj\u00ed p\u0159echod na spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00ed, je kl\u00ed\u010dov\u00e9 p\u0159esn\u011b pochopit v\u00fdhody a praktick\u00e9 \u00favahy tohoto kroku, co\u017e p\u0159edstavuje d\u016fle\u017eit\u00e9 mana\u017eersk\u00e9 rozhodnut\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hlavni_vyhody\"><\/span>Hlavn\u00ed v\u00fdhody<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nejv\u011bt\u0161\u00ed v\u00fdhodou tohoto syst\u00e9mu je podstatn\u00e9 pos\u00edlen\u00ed dozor\u010d\u00ed funkce p\u0159edstavenstva. \u010clenov\u00e9 v\u00fdboru pro audit a dal\u0161\u00ed maj\u00ed jako \u0159editel\u00e9 hlasovac\u00ed pr\u00e1vo a p\u0159\u00edmo se \u00fa\u010dastn\u00ed diskus\u00ed p\u0159edstavenstva, \u010d\u00edm\u017e se do procesu rozhodov\u00e1n\u00ed vkl\u00e1d\u00e1 dozor\u010d\u00ed perspektiva a zvy\u0161uje se kvalita diskus\u00ed.<\/p>\n\n\n\n<p>Za druh\u00e9, zlep\u0161uje se flexibilita \u0159\u00edzen\u00ed. Jak bylo uvedeno v\u00fd\u0161e, pokud jsou spln\u011bny podm\u00ednky stanoven\u00e9 ve stanov\u00e1ch, lze delegovat rozhodovac\u00ed pravomoci o d\u016fle\u017eit\u00fdch obchodn\u00edch \u010dinnostech na jednotliv\u00e9 \u0159editele, co\u017e umo\u017e\u0148uje rychl\u00e9 a flexibiln\u00ed rozhodov\u00e1n\u00ed v reakci na zm\u011bny tr\u017en\u00edho prost\u0159ed\u00ed.<\/p>\n\n\n\n<p>Za t\u0159et\u00ed, lze o\u010dek\u00e1vat zlep\u0161en\u00ed hodnocen\u00ed od zahrani\u010dn\u00edch investor\u016f. Japonsk\u00fd syst\u00e9m dozor\u010d\u00edch rad je v zahrani\u010d\u00ed m\u00e9n\u011b zn\u00e1m\u00fd a jeho \u00fa\u010dinnost byla n\u011bkdy zpochyb\u0148ov\u00e1na, ale forma, kdy je v\u00fdbor pro audit um\u00edst\u011bn v r\u00e1mci p\u0159edstavenstva, je bl\u00edzk\u00e1 modelu spr\u00e1vy a \u0159\u00edzen\u00ed v Evrop\u011b a USA a je pro zahrani\u010dn\u00ed investory snadno pochopiteln\u00e1. Ve skute\u010dnosti i glob\u00e1ln\u00ed poradensk\u00e9 spole\u010dnosti pro v\u00fdkon hlasovac\u00edch pr\u00e1v tento syst\u00e9m pozitivn\u011b hodnot\u00ed, co\u017e m\u016f\u017ee v\u00e9st k z\u00edsk\u00e1v\u00e1n\u00ed kapit\u00e1lu z glob\u00e1ln\u00edch kapit\u00e1lov\u00fdch trh\u016f a ke zv\u00fd\u0161en\u00ed hodnoty spole\u010dnosti.<\/p>\n\n\n\n<p>Za \u010dtvrt\u00e9, m\u016f\u017ee doj\u00edt k efektivn\u011bj\u0161\u00edmu slo\u017een\u00ed veden\u00ed. Tradi\u010dn\u00ed spole\u010dnosti s dozor\u010d\u00ed radou, kter\u00e9 se sna\u017eily splnit po\u017eadavky kodexu spr\u00e1vy a \u0159\u00edzen\u00ed jako ve\u0159ejn\u011b obchodovan\u00e9 spole\u010dnosti, musely jmenovat jak extern\u00ed \u0159editele, tak extern\u00ed dozor\u010d\u00ed rady. Ve spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00ed mohou extern\u00ed \u0159editel\u00e9, kte\u0159\u00ed jsou \u010dleny v\u00fdboru pro audit, plnit ob\u011b role, co\u017e umo\u017e\u0148uje vytvo\u0159it siln\u00fd syst\u00e9m spr\u00e1vy s men\u0161\u00edm po\u010dtem \u010dlen\u016f veden\u00ed a m\u016f\u017ee v\u00e9st ke sn\u00ed\u017een\u00ed n\u00e1klad\u016f na odm\u011bny pro veden\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prakticke_uvahy\"><\/span>Praktick\u00e9 \u00favahy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Na druhou stranu, p\u0159i p\u0159echodu existuje n\u011bkolik \u00favah. Za prv\u00e9, p\u0159echod na nov\u00fd syst\u00e9m vy\u017eaduje \u010das a n\u00e1klady na zm\u011bnu stanov prost\u0159ednictv\u00edm usnesen\u00ed valn\u00e9 hromady, revizi procesu jmenov\u00e1n\u00ed veden\u00ed a \u00fapravu intern\u00edch p\u0159edpis\u016f.<\/p>\n\n\n\n<p>Za druh\u00e9, funk\u010dn\u00ed obdob\u00ed \u0159editel\u016f, kte\u0159\u00ed nejsou \u010dleny v\u00fdboru pro audit, je jeden rok, co\u017e znamen\u00e1, \u017ee veden\u00ed mus\u00ed ka\u017edoro\u010dn\u011b z\u00edskat d\u016fv\u011bru akcion\u00e1\u0159\u016f, co\u017e m\u016f\u017ee zv\u00fd\u0161it tlak na kr\u00e1tkodob\u00e9 v\u00fdsledky. To m\u016f\u017ee tak\u00e9 obsahovat riziko naru\u0161en\u00ed stability \u0159\u00edzen\u00ed.<\/p>\n\n\n\n<p>Za t\u0159et\u00ed, existuje v\u00fdzva k zaji\u0161t\u011bn\u00ed \u00fa\u010dinnosti v\u00fdboru pro audit a dal\u0161\u00ed. Proto\u017ee nen\u00ed povinn\u00e9 m\u00edt st\u00e1l\u00e9 \u010dleny, existuje riziko, \u017ee \u010dinnost v\u00fdboru se stane form\u00e1ln\u00ed. Kl\u00ed\u010dem k efektivn\u00edmu fungov\u00e1n\u00ed syst\u00e9mu je vytvo\u0159en\u00ed podp\u016frn\u00e9ho administrativn\u00edho syst\u00e9mu pro \u010dinnost v\u00fdboru a zaji\u0161t\u011bn\u00ed prost\u0159ed\u00ed, ve kter\u00e9m mohou extern\u00ed \u0159editel\u00e9, kte\u0159\u00ed nejsou st\u00e1l\u00fdmi \u010dleny, z\u00edskat dostatek informac\u00ed pro svou \u010dinnost.<\/p>\n\n\n\n<p>Za \u010dtvrt\u00e9, je zde obt\u00ed\u017enost kolektivn\u00edho rozhodov\u00e1n\u00ed. Na rozd\u00edl od individu\u00e1ln\u00edho rozhodov\u00e1n\u00ed dozor\u010d\u00edch rad je z\u00e1kladn\u00edm principem v\u00fdboru pro audit a dal\u0161\u00ed kolektivn\u00ed rozhodov\u00e1n\u00ed, co\u017e m\u016f\u017ee zt\u00ed\u017eit rychl\u00e9 rozhodov\u00e1n\u00ed v nal\u00e9hav\u00fdch situac\u00edch. Je tak\u00e9 t\u0159eba zv\u00e1\u017eit riziko, \u017ee v p\u0159\u00edpad\u011b neshody mezi \u010dleny m\u016f\u017ee doj\u00edt k zablokov\u00e1n\u00ed dozor\u010d\u00ed funkce.<\/p>\n\n\n\n<p>Na z\u00e1v\u011br, existuje univerz\u00e1ln\u00ed v\u00fdzva v zaji\u0161t\u011bn\u00ed vhodn\u00fdch talent\u016f. Extern\u00ed \u0159editel\u00e9, kte\u0159\u00ed tvo\u0159\u00ed v\u011bt\u0161inu v\u00fdboru pro audit a dal\u0161\u00ed, mus\u00ed m\u00edt znalosti o financ\u00edch a \u00fa\u010detnictv\u00ed, hlubok\u00e9 porozum\u011bn\u00ed podnik\u00e1n\u00ed dan\u00e9 spole\u010dnosti a p\u0159edev\u0161\u00edm vysokou \u00farove\u0148 nez\u00e1vislosti a odvahy vyj\u00e1d\u0159it sv\u016fj n\u00e1zor nez\u00e1visle na veden\u00ed. Zaji\u0161t\u011bn\u00ed takov\u00fdch kvalitn\u00edch osobnost\u00ed je pro mnoho spole\u010dnost\u00ed st\u00e1le velkou v\u00fdzvou.<\/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>Spole\u010dnost s v\u00fdborem pro audit a dal\u0161\u00ed v\u00fdbory je sofistikovanou a silnou mo\u017enost\u00ed korpor\u00e1tn\u00edho \u0159\u00edzen\u00ed, kterou poskytuje japonsk\u00fd z\u00e1kon o korporac\u00edch. Jej\u00ed hlavn\u00ed hodnota spo\u010d\u00edv\u00e1 ve strategick\u00e9m slad\u011bn\u00ed siln\u00e9 dozor\u010d\u00ed funkce p\u0159edstavenstva na mezin\u00e1rodn\u00ed \u00farovni a flexibiln\u00edho mana\u017eersk\u00e9ho syst\u00e9mu, kter\u00fd reaguje na rychle se m\u011bn\u00edc\u00ed podnikatelsk\u00e9 prost\u0159ed\u00ed. Tento syst\u00e9m \u0159e\u0161\u00ed probl\u00e9my s efektivitou dozor\u010d\u00ed funkce, kter\u00e9 m\u011bly tradi\u010dn\u00ed spole\u010dnosti s dozor\u010d\u00ed radou, ani\u017e by vy\u017eadoval tak z\u00e1sadn\u00ed organiza\u010dn\u00ed zm\u011bny jako spole\u010dnosti s v\u00fdborem pro jmenov\u00e1n\u00ed. Proto se st\u00e1v\u00e1 realistickou a atraktivn\u00ed volbou pro mnoho japonsk\u00fdch spole\u010dnost\u00ed. Nicm\u00e9n\u011b, aby se pln\u011b vyu\u017eily jeho v\u00fdhody, je nutn\u00e9 se v\u00e1\u017en\u011b zab\u00fdvat praktick\u00fdmi ot\u00e1zkami, jako je spr\u00e1va funk\u010dn\u00edho obdob\u00ed \u0159editel\u016f, vytvo\u0159en\u00ed provozn\u00edho syst\u00e9mu podporuj\u00edc\u00edho efektivitu v\u00fdbor\u016f a p\u0159edev\u0161\u00edm zaji\u0161t\u011bn\u00ed schopn\u00fdch extern\u00edch \u0159editel\u016f, kte\u0159\u00ed budou tento syst\u00e9m podporovat. V\u00fdb\u011br a vytvo\u0159en\u00ed optim\u00e1ln\u00edho syst\u00e9mu \u0159\u00edzen\u00ed pro va\u0161i spole\u010dnost je kl\u00ed\u010dov\u00fdm strategick\u00fdm rozhodnut\u00edm pro dosa\u017een\u00ed trval\u00e9ho zvy\u0161ov\u00e1n\u00ed hodnoty spole\u010dnosti.<\/p>\n\n\n\n<p>Monolith advok\u00e1tn\u00ed kancel\u00e1\u0159 m\u00e1 bohat\u00e9 zku\u0161enosti s poskytov\u00e1n\u00edm poradenstv\u00ed r\u016fznorod\u00fdm klient\u016fm, jak dom\u00e1c\u00edm, tak zahrani\u010dn\u00edm, v ot\u00e1zk\u00e1ch japonsk\u00e9ho korpor\u00e1tn\u00edho \u0159\u00edzen\u00ed, v\u010detn\u011b zaveden\u00ed a provozu spole\u010dnosti s v\u00fdborem pro audit a dal\u0161\u00edmi v\u00fdbory. 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, kte\u0159\u00ed dok\u00e1\u017e\u00ed srozumiteln\u011b vysv\u011btlit slo\u017eit\u00e9 ot\u00e1zky obsa\u017een\u00e9 v japonsk\u00e9m z\u00e1kon\u011b o korporac\u00edch z mezin\u00e1rodn\u00ed perspektivy a poskytnout odbornou a praktickou podporu pro vytvo\u0159en\u00ed optim\u00e1ln\u00edho syst\u00e9mu \u0159\u00edzen\u00ed, kter\u00fd odpov\u00edd\u00e1 obchodn\u00edm c\u00edl\u016fm klienta. Pokud pot\u0159ebujete pr\u00e1vn\u00ed podporu ohledn\u011b obsahu vysv\u011btlen\u00e9ho v tomto \u010dl\u00e1nku, nev\u00e1hejte se na na\u0161i kancel\u00e1\u0159 obr\u00e1tit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Japonsk\u00fd z\u00e1kon o korporac\u00edch poskytuje n\u011bkolik mo\u017enost\u00ed pro \u0159\u00edzen\u00ed akciov\u00fdch spole\u010dnost\u00ed. To odr\u00e1\u017e\u00ed m\u011bn\u00edc\u00ed se ekonomick\u00e9 prost\u0159ed\u00ed kolem japonsk\u00fdch spole\u010dnost\u00ed a po\u017eadavky investor\u016f, kter\u00e9 se vyv\u00edjely [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":66338,"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\/66337"}],"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=66337"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/66337\/revisions"}],"predecessor-version":[{"id":66563,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/66337\/revisions\/66563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media\/66338"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media?parent=66337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/categories?post=66337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/tags?post=66337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}