{"id":31386,"date":"2026-02-02T16:51:08","date_gmt":"2026-02-02T15:51:08","guid":{"rendered":"https:\/\/nect.com\/media\/unkategorisiert\/skrbni-pregled-due-diligence-razlaga-in-najboljse-prakse\/"},"modified":"2026-10-27T20:33:21","modified_gmt":"2026-10-27T19:33:21","slug":"skrbni-pregled-due-diligence-razlaga-in-najboljse-prakse","status":"publish","type":"post","link":"https:\/\/nect.com\/sl\/media\/blog\/skrbni-pregled-due-diligence-razlaga-in-najboljse-prakse\/","title":{"rendered":"Skrbni pregled (due diligence): Razlaga in najbolj\u0161e prakse"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31386\" class=\"elementor elementor-31386 elementor-30105\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-658c0ec e-flex e-con-boxed e-con e-parent\" data-id=\"658c0ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-acdc9ad elementor-widget elementor-widget-text-editor\" data-id=\"acdc9ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSkrbni pregled (due diligence) je podrobna preveritev pred poslovnimi odlo\u010ditvami ali transakcijami. Cilj je identifikacija tveganj in prilo\u017enosti z ocenjevanjem finan\u010dnih, pravnih, operativnih in kadrovskih dejavnikov. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77e8c19 e-con-full e-flex e-con e-child\" data-id=\"77e8c19\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a910fe elementor-widget elementor-widget-heading\" data-id=\"6a910fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Najpomembnej\u0161e na kratko<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39bdcbe elementor-widget elementor-widget-text-editor\" data-id=\"39bdcbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Skrbni pregled (due diligence) je podrobna preveritev pred poslovnimi odlo\u010ditvami ali transakcijami. Cilj je identifikacija tveganj in prilo\u017enosti z ocenjevanjem finan\u010dnih, pravnih, operativnih in kadrovskih dejavnikov. <\/li><li>Preverjanje slu\u017ei <strong>zmanj\u0161evanju tveganj<\/strong> in objektivnemu dolo\u010danju vrednosti podjetij ali transakcij. Vklju\u010duje finan\u010dni skrbni pregled (Financial Due Diligence), pravni skrbni pregled (Legal Due Diligence), komercialni skrbni pregled (Commercial Due Diligence), skrbni pregled ESG (ESG Due Diligence) ter <strong>skrbni pregled strank (Customer Due Diligence)<\/strong>, pri \u010demer je slednji nujen za zagotavljanje skladnosti s predpisi o prepre\u010devanju pranja denarja. <\/li><li>Skrbne preglede izvajajo strokovnjaki, kot so odvetniki, revizorji in dav\u010dni svetovalci. Skrbni pregled strank (Customer Due Diligence) vklju\u010duje preverjanje identitete, preverjanje poslovne dejavnosti in <strong>dejanskih lastnikov, oceno tveganja<\/strong>, spremljanje ter poro\u010danje o sumljivih dejavnostih. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36d8126 elementor-toc--minimized-on-desktop elementor-widget elementor-widget-table-of-contents\" data-id=\"36d8126\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;container&quot;:&quot;#index-content&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Es wurden keine \\u00dcberschriften auf dieser Seite gefunden.&quot;,&quot;minimized_on&quot;:&quot;desktop&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tKazalo vsebine\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__36d8126\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__36d8126\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__36d8126\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-168d073 e-con-full e-flex e-con e-child\" data-id=\"168d073\" data-element_type=\"container\" data-e-type=\"container\" id=\"index-content\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8df0d70 elementor-widget elementor-widget-spacer\" data-id=\"8df0d70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8a149a elementor-widget elementor-widget-heading\" data-id=\"d8a149a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kaj je skrbni pregled (due diligence)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c94083a elementor-widget elementor-widget-text-editor\" data-id=\"c94083a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Skrbni pregled (due diligence) je izraz s podro\u010dja ocenjevanja in revidiranja podjetij. Gre za celovito <b>preverjanje strank, poslovnih podro\u010dij, finan\u010dne dokumentacije, pravnih vidikov<\/b> in drugih relevantnih dejavnikov podjetja ali transakcije. Glavni cilj skrbnega pregleda je identificirati morebitna tveganja in prilo\u017enosti za sprejetje utemeljene odlo\u010ditve.  <\/p><p>Izvedba skrbnega pregleda obi\u010dajno vklju\u010duje razli\u010dne korake in analize. Sem spadajo na primer pregled finan\u010dnih poro\u010dil in ra\u010dunovodske dokumentacije, analiza poslovnega modela in konkuren\u010dnega polo\u017eaja, ocenjevanje neopredmetenih sredstev, kot so blagovne znamke ali patenti, ter preverjanje pravnih obveznosti, kot so pogodbe ali sodni postopki. <\/p><p>Drug pomemben vidik skrbnega pregleda je ocenjevanje vodstva in zaposlenih v podjetju. Pri tem se med drugim preverjajo kvalifikacije in izku\u0161nje vodilnih delavcev, da se ugotovi, ali so sposobni uspe\u0161no voditi podjetje. <\/p><p>Rezultati skrbnega pregleda so lahko klju\u010dni za potencialne investitorje ali kupce pri zmanj\u0161evanju tveganj in dolo\u010danju vrednosti transakcije. Slu\u017eijo kot podlaga za pogajanja in lahko prispevajo k uspe\u0161nemu zaklju\u010dku transakcije. <\/p><p>Pomen skrbnega pregleda se je v zadnjih letih pove\u010dal, saj so podjetja in investitorji postali vse bolj previdni pri izvajanju poslov. Temeljit pregled relevantnih dejavnikov lahko pomaga prepoznati in zmanj\u0161ati potencialna tveganja ter tako zagotoviti dolgoro\u010dni uspeh. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-374ddf3 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"374ddf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0be8f4 elementor-widget elementor-widget-heading\" data-id=\"f0be8f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u010cemu slu\u017ei skrbni pregled (due diligence)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc1eec2 elementor-widget elementor-widget-text-editor\" data-id=\"bc1eec2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Doslej je evropski boj proti pranju denarja temeljil na direktivah. Te sicer dolo\u010dajo cilje, vendar jih mora vsaka dr\u017eava \u010dlanica prenesti v nacionalno zakonodajo. Posledica: 27 razli\u010dnih interpretacij in izvedb. Kar v Nem\u010diji velja za pravno skladno identifikacijo, se lahko bistveno razlikuje od zahtev v Franciji, \u0160paniji ali Italiji. Za mednarodno delujo\u010de banke in finan\u010dne storitve je to doslej pomenilo visoke stro\u0161ke, kompleksne procese in lo\u010dene postopke vklju\u010devanja za vsak trg. Z AMLR se ta model kon\u010duje. Kot uredba velja neposredno v vseh dr\u017eavah \u010dlanicah EU in ne potrebuje ve\u010d nacionalnega prenosa. S tem se znatno zmanj\u0161ujejo mo\u017enosti za razli\u010dne interpretacije.       <\/p><p><a href=\"https:\/\/eur-lex.europa.eu\/DE\/legal-content\/summary\/preventing-abuse-of-the-financial-system-for-money-laundering-and-terrorism-purposes-from-2027.html\" target=\"_blank\" rel=\"noopener\">AMLR prvi\u010d jasno opredeljuje<\/a>, kateri digitalni postopki so v prihodnosti dovoljeni za identifikacijo v okviru prepre\u010devanja pranja denarja.<\/p><p>V ospredju so tri vseevropsko priznane metode:<\/p><ul><li><strong>Nacionalne elektronske identitete (eID):<\/strong> Dr\u017eavno izdane digitalne identitete z visoko ali znatno stopnjo zaupanja.<\/li><li><strong>Evropska denarnica za digitalno identiteto (EUDI-Wallet):<\/strong> Do konca leta 2026 mora vsaka dr\u017eava \u010dlanica zagotoviti <a href=\"https:\/\/nect.com\/sl\/produkti\/eudi-wallet\/\" target=\"_blank\" rel=\"noopener\">EUDI-Wallet<\/a>. Dr\u017eavljani jo bodo lahko v prihodnosti uporabljali za digitalna dokazila o identiteti po vsej Evropi. <\/li><li><strong>Kvalificirane storitve zaupanja (QTS):<\/strong> Sem spadajo zlasti kvalificirani elektronski podpisi (QES) in kvalificirana elektronska potrdila o atributih (QEAA), ki jih zagotavljajo kvalificirani ponudniki storitev zaupanja.<\/li><\/ul><p>Postopki, ki temeljijo na dokumentaciji, sicer ostajajo mogo\u010di, v kolikor ustrezajo zahtevam <a href=\"https:\/\/www.etsi.org\/deliver\/etsi_ts\/119400_119499\/119461\/02.01.01_60\/ts_119461v020101p.pdf\" target=\"_blank\" rel=\"noopener\">standarda ETSI 119 461<\/a>. Vendar je regulativna usmeritev jasna: EU stavi na digitalne, interoperabilne identitete, ki so <a href=\"https:\/\/nect.com\/sl\/patenti-in-certifikati\/\" target=\"_blank\" rel=\"noopener\">skladne z uredbo eIDAS<\/a>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4597a17 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"4597a17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-244ef01 elementor-widget elementor-widget-n-accordion\" data-id=\"244ef01\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3800\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3800\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Skrbni pregled strank (Customer Due Diligence \u2013 CDD) <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3800\" class=\"elementor-element elementor-element-7eb1a4a e-con-full e-flex e-con e-child\" data-id=\"7eb1a4a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45c6a14 elementor-widget elementor-widget-text-editor\" data-id=\"45c6a14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSkrbni pregled strank (Customer Due Diligence) se nana\u0161a na proces, v katerem podjetja izvajajo poglobljena preverjanja in raziskave, da bi preverila identiteto svojih strank ter zmanj\u0161ala potencialna tveganja v povezavi s pranjem denarja, prevarami ali drugimi nezakonitimi dejavnostmi. Ta proces slu\u017ei zagotavljanju, da imajo podjetja ustrezne informacije o svojih strankah in zagotavljajo skladnost z zakonskimi predpisi. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3801\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3801\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Finan\u010dni skrbni pregled (Financial Due Diligence) <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3801\" class=\"elementor-element elementor-element-dcbe96d e-con-full e-flex e-con e-child\" data-id=\"dcbe96d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef305e6 elementor-widget elementor-widget-text-editor\" data-id=\"ef305e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPri finan\u010dnem skrbnem pregledu se analizirajo finan\u010dni podatki podjetja, da se oceni njegova finan\u010dna stabilnost in donosnost. To vklju\u010duje pregled bilanc stanja, izkazov poslovnega izida, izkazov denarnih tokov in drugih relevantnih finan\u010dnih informacij. Cilj je identificirati potencialna finan\u010dna tveganja in oceniti finan\u010dno zmogljivost podjetja.  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3802\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3802\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Pravni skrbni pregled (Legal Due Diligence) <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3802\" class=\"elementor-element elementor-element-888b86c e-con-full e-flex e-con e-child\" data-id=\"888b86c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65864b1 elementor-widget elementor-widget-text-editor\" data-id=\"65864b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPravni skrbni pregled se osredoto\u010da na pregled pogodb, sporazumov, listin in drugih pravnih dokumentov. Cilj je identificirati morebitna pravna tveganja, kot so kr\u0161itve zakonov, kr\u0161itve pogodb ali teko\u010di sodni spori. S skrbnim pravnim pregledom se lahko zmanj\u0161ajo potencialna od\u0161kodninska tveganja in zagotovi pravna integriteta podjetja.  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3803\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3803\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Komercialni skrbni pregled (Commercial Due Diligence) <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3803\" class=\"elementor-element elementor-element-425c5f3 e-flex e-con-boxed e-con e-child\" data-id=\"425c5f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48f5eda elementor-widget elementor-widget-text-editor\" data-id=\"48f5eda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tOperativni skrbni pregled vklju\u010duje analizo operativnih potekov, procesov in sistemov podjetja. To zajema pregled proizvodnih obratov, dobavnih verig, prodajnih poti in postopkov kontrole kakovosti. Cilj je identificirati potencialna operativna tveganja ter oceniti u\u010dinkovitost in konkuren\u010dnost podjetja.  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3804\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3804\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Skrbni pregled ESG (ESG Due Diligence) <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3804\" class=\"elementor-element elementor-element-f3e0ee4 e-flex e-con-boxed e-con e-child\" data-id=\"f3e0ee4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d568de3 elementor-widget elementor-widget-text-editor\" data-id=\"d568de3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSkrbni pregled ESG, torej raziskava ciljnega objekta v dimenzijah ESG (okolje, dru\u017eba, upravljanje), omogo\u010da zgodnje prepoznavanje obstoje\u010dih tveganj in tako dokazljivo prispeva k uspe\u0161nemu poteku transakcij.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Skrbni pregled strank (Customer Due Diligence \\u2013 CDD)\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Skrbni pregled strank (Customer Due Diligence) se nana\\u0161a na proces, v katerem podjetja izvajajo poglobljena preverjanja in raziskave, da bi preverila identiteto svojih strank ter zmanj\\u0161ala potencialna tveganja v povezavi s pranjem denarja, prevarami ali drugimi nezakonitimi dejavnostmi. Ta proces slu\\u017ei zagotavljanju, da imajo podjetja ustrezne informacije o svojih strankah in zagotavljajo skladnost z zakonskimi predpisi.\"}},{\"@type\":\"Question\",\"name\":\"Finan\\u010dni skrbni pregled (Financial Due Diligence)\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pri finan\\u010dnem skrbnem pregledu se analizirajo finan\\u010dni podatki podjetja, da se oceni njegova finan\\u010dna stabilnost in donosnost. To vklju\\u010duje pregled bilanc stanja, izkazov poslovnega izida, izkazov denarnih tokov in drugih relevantnih finan\\u010dnih informacij. Cilj je identificirati potencialna finan\\u010dna tveganja in oceniti finan\\u010dno zmogljivost podjetja.\"}},{\"@type\":\"Question\",\"name\":\"Pravni skrbni pregled (Legal Due Diligence)\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pravni skrbni pregled se osredoto\\u010da na pregled pogodb, sporazumov, listin in drugih pravnih dokumentov. Cilj je identificirati morebitna pravna tveganja, kot so kr\\u0161itve zakonov, kr\\u0161itve pogodb ali teko\\u010di sodni spori. S skrbnim pravnim pregledom se lahko zmanj\\u0161ajo potencialna od\\u0161kodninska tveganja in zagotovi pravna integriteta podjetja.\"}},{\"@type\":\"Question\",\"name\":\"Komercialni skrbni pregled (Commercial Due Diligence)\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Operativni skrbni pregled vklju\\u010duje analizo operativnih potekov, procesov in sistemov podjetja. To zajema pregled proizvodnih obratov, dobavnih verig, prodajnih poti in postopkov kontrole kakovosti. Cilj je identificirati potencialna operativna tveganja ter oceniti u\\u010dinkovitost in konkuren\\u010dnost podjetja.\"}},{\"@type\":\"Question\",\"name\":\"Skrbni pregled ESG (ESG Due Diligence)\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Skrbni pregled ESG, torej raziskava ciljnega objekta v dimenzijah ESG (okolje, dru\\u017eba, upravljanje), omogo\\u010da zgodnje prepoznavanje obstoje\\u010dih tveganj in tako dokazljivo prispeva k uspe\\u0161nemu poteku transakcij.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dac756e elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"dac756e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40bc60e elementor-widget elementor-widget-heading\" data-id=\"40bc60e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Skrbni pregled strank in zakon o prepre\u010devanju pranja denarja<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbb2a7f elementor-widget elementor-widget-text-editor\" data-id=\"dbb2a7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPri skrbnem pregledu strank (CDD) je treba izvesti razli\u010dne korake, da se zagotovi ustrezno preverjanje identitete stranke in zmanj\u0161ajo potencialna tveganja za pranje denarja, prevare ali druge nezakonite dejavnosti. Klju\u010dni ukrepi so: \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7da27dd elementor-widget elementor-widget-text-editor\" data-id=\"7da27dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Preverjanje identitete: zajem in preverjanje dokazil o identiteti, kot so osebna izkaznica, potni list ali drugi uradni dokumenti.<\/li><li>Preverjanje poslovne dejavnosti: pri poslovnih strankah se preverijo informacije o vrsti poslovne dejavnosti, panogi in namenu poslovnega razmerja.<\/li><li>Preverjanje dejanskega lastnika: ugotavljanje dejanskih gospodarskih lastnikov stranke, zlasti pri kompleksnih strukturah podjetij.<br\/>Ocena tveganja: ocenjevanje tveganja, povezanega s poslovnim razmerjem, na podlagi dejavnikov, kot so profil stranke, poslovna dejavnost, geografska lokacija in vzorci transakcij.<\/li><li>Spremljanje in posodabljanje: redno spremljanje poslovnega razmerja za zagotavljanje a\u017eurnosti informacij in posodabljanje profilov strank po potrebi.<br\/>Poro\u010danje o sumljivih dejavnostih: poro\u010danje o sumljivih transakcijah ali dejavnostih pristojnim organom v skladu z veljavnimi predpisi.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2be304 elementor-widget elementor-widget-text-editor\" data-id=\"c2be304\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Glavni cilj je zagotoviti, da podjetja dovolj dobro poznajo svoje stranke, da zagotovijo skladnost z zakonodajo o prepre\u010devanju pranja denarja in zmanj\u0161ajo potencialna tveganja. Ta postopek se pogosto imenuje tudi \u201e<a href=\"https:\/\/nect.com\/sl\/produkti\/kyc-kyb\/\" target=\"_blank\" rel=\"noopener\">Poznaj svojo stranko (KYC)<\/a>\u201c. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4a5deb elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"e4a5deb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-226b6f8 e-con-full e-flex e-con e-child\" data-id=\"226b6f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8c2e7e elementor-widget elementor-widget-heading\" data-id=\"e8c2e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kako pomaga Nect?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01bd250 elementor-widget elementor-widget-text-editor\" data-id=\"01bd250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPospe\u0161ite svoje procese skladnosti brez napora in pravno varno: Odkrijte Nect, preizku\u0161eno platformo za <b>odvetnike, dav\u010dne svetovalce, notarje, revizorje in nepremi\u010dninske posrednike<\/b>. Po\u0161ljite nam povpra\u0161evanje in si zagotovite dostop do u\u010dinkovitih, varnih in udobnih re\u0161itev za va\u0161e stranke \u2013 izkoristite preizku\u0161eno izbiro \u0161tevilnih uglednih odvetni\u0161kih pisarn. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-277b3ee elementor-widget elementor-widget-image\" data-id=\"277b3ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"520\" src=\"https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung-1024x665.jpg\" class=\"attachment-large size-large wp-image-31128\" alt=\"Brskalnik z oceno tveganja KYB KYC\" srcset=\"https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung-1024x665.jpg 1024w, https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung-300x195.jpg 300w, https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung-768x499.jpg 768w, https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5329b79 elementor-widget elementor-widget-button\" data-id=\"5329b79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MjgyNjcsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Dogovorite se za predstavitev<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c78b9b5 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"c78b9b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d538910 elementor-widget elementor-widget-heading\" data-id=\"d538910\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kaj se preverja pri skrbnem pregledu (due diligence)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfd6749 elementor-widget elementor-widget-text-editor\" data-id=\"cfd6749\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pri skrbnem pregledu se temeljito preverijo razli\u010dna podro\u010dja podjetja ali transakcije. Ta pregled je velikega pomena, saj slu\u017ei razkritju morebitnih tveganj in prilo\u017enosti ter sprejetju utemeljene odlo\u010ditve. V nadaljevanju so pojasnjeni dodatni relevantni vidiki skrbnega pregleda:  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6c8680 elementor-widget elementor-widget-text-editor\" data-id=\"c6c8680\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong>Finan\u010dna dokumentacija in ra\u010dunovodstvo:<\/strong><br\/>Pri pregledu finan\u010dne dokumentacije in ra\u010dunovodstva se skrbno preverijo bilance stanja, izkazi prihodkov in odhodkov ter drugi finan\u010dni dokumenti. Namen tega je oceniti finan\u010dno stabilnost in zmogljivost podjetja. Poleg tega se identificirajo morebitna finan\u010dna tveganja in obveznosti.  <\/li><li><strong>Pravni vidiki:<br\/><\/strong>Pravni vidiki igrajo odlo\u010dilno vlogo pri skrbnem pregledu. Tu se podrobno pregledajo pogodbe, licence, sodni spori in druge pravne teme. Cilj je prepoznati in oceniti morebitna pravna tveganja. Poleg tega se preveri, ali ima podjetje vsa potrebna dovoljenja in licence.   <\/li><li><strong>Poslovna struktura in organizacija:<br\/><\/strong>Pregled poslovne strukture in organizacije vklju\u010duje analizo strukture podjetja, organizacijske strukture, vodstvene ravni in zaposlenih. Pri tem se preu\u010duje, ali je podjetje u\u010dinkovito in dobro organizirano. Poleg tega se ocenjujejo kompetence in izku\u0161nje vodilnih delavcev za oceno prihodnjega razvoja podjetja.  <\/li><li><strong>Tr\u017ena analiza:<br\/><\/strong>Temeljita tr\u017ena analiza je pomemben sestavni del skrbnega pregleda. Pri tem se natan\u010dno analizira trg, na katerem podjetje deluje. Preu\u010dijo se potencialni konkurenti, tr\u017eni trendi in tr\u017eni potencial. Cilj je oceniti konkuren\u010dno situacijo ter prihodnje prilo\u017enosti in tveganja na trgu.   <\/li><li><strong>Tehni\u010dni pregled:<\/strong><br\/>Tehni\u010dni pregled se osredoto\u010da na tehni\u010dne vidike, kot so patenti, intelektualna lastnina, infrastruktura IT in drugi tehnolo\u0161ki dejavniki. Tu se preveri, ali podjetje razpolaga z zadostnimi tehni\u010dnimi viri in ali je tehnolo\u0161ko posodobljeno. Poleg tega se ocenijo morebitna tveganja v povezavi z intelektualno lastnino.  <\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64c7d48 elementor-widget elementor-widget-text-editor\" data-id=\"64c7d48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Celovit in individualen pregled je nujen za pridobitev popolne slike o podjetju ali transakciji.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a4f79b elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"4a4f79b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4849cc3 elementor-widget elementor-widget-heading\" data-id=\"4849cc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kdo izvaja skrbni pregled (due diligence)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-450d0ae elementor-widget elementor-widget-text-editor\" data-id=\"450d0ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Odgovornost za izvedbo skrbnega pregleda je obi\u010dajno na strokovnjakih, kot so odvetniki, revizorji, dav\u010dni svetovalci in drugi izvedenci, ki razpolagajo s potrebnim strokovnim znanjem in izku\u0161njami. Pomembno je vklju\u010diti prave strokovnjake za izvedbo temeljitega in objektivnega pregleda. <\/p><p>Odgovornost za izvajanje skrbnega pregleda strank (CDD) za nove in obstoje\u010de stranke je glede na krog zavezancev in notranje strukture bodisi na poobla\u0161\u010dencih za prepre\u010devanje pranja denarja, vodjih skladnosti ali vodilnih delavcih na poslovni ravni. Kompleksnost struktur podjetij potencialnih novih ali obstoje\u010dih strank lahko povzro\u010di, da je raziskovanje precej zamudno in zahtevno. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a138823 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"a138823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d759d6 elementor-widget elementor-widget-heading\" data-id=\"4d759d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kako je videti poro\u010dilo o skrbnem pregledu (due diligence report)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76549c7 elementor-widget elementor-widget-text-editor\" data-id=\"76549c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPoro\u010dilo o skrbnem pregledu je rezultat izvedenega pregleda in vsebuje povzetek ugotovitev ter priporo\u010dila in zaklju\u010dke. Natan\u010dna struktura in vsebina poro\u010dila se lahko razlikujeta glede na vrsto pregleda. Praviloma pa so podrobno opisana pregledana podro\u010dja, izpostavljena potencialna tveganja in prilo\u017enosti ter podana priporo\u010dila za ukrepanje.  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd13861 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"bd13861\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-016fc1d elementor-widget elementor-widget-heading\" data-id=\"016fc1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tveganja pri opustitvi skrbnega pregleda<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f0b649 elementor-widget elementor-widget-text-editor\" data-id=\"2f0b649\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tOpustitev izvedbe skrbnega pregleda prina\u0161a znatna tveganja za vse vpletene strani. Brez temeljitega pregleda lahko skrita tveganja in te\u017eave ostanejo neodkriti, kar lahko vodi do finan\u010dnih izgub, pravnih sporov in poslovnih te\u017eav. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81d465d elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"81d465d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe3c672 elementor-widget elementor-widget-heading\" data-id=\"fe3c672\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Na kaj morate biti pozorni pri skrbnem pregledu<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87f67df elementor-widget elementor-widget-text-editor\" data-id=\"87f67df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPri izvajanju skrbnega pregleda obstajajo dolo\u010dene to\u010dke, na katere morate biti posebej pozorni, da dobite natan\u010dno sliko stanja: \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44633d3 elementor-widget elementor-widget-text-editor\" data-id=\"44633d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Skrbno analizirajte finan\u010dno dokumentacijo in bodite pozorni na morebitne nepravilnosti.<\/li><li>Preverite vse pravne pogodbe in dokumente glede morebitnih tveganj.<\/li><li>Zagotovite, da prejmete vse relevantne informacije o organizaciji in strukturi podjetja.<\/li><li>Ne pozabite analizirati tr\u017enih razmer in potencialne konkurence.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Skrbni pregled (due diligence) je podrobna preveritev pred poslovnimi odlo\u010ditvami ali transakcijami. Cilj je identifikacija tveganj in prilo\u017enosti z ocenjevanjem finan\u010dnih, pravnih, operativnih in kadrovskih dejavnikov. <\/p>\n","protected":false},"author":1,"featured_media":31387,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[821],"tags":[823,822],"class_list":["post-31386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-regulativa","tag-skladnost"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.8 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Skrbni pregled (due diligence): Razlaga in najbolj\u0161e prakse - Nect<\/title>\n<meta name=\"description\" content=\"Skrbni pregled (due diligence): podrobna preveritev pred poslovnimi odlo\u010ditvami ali transakcijami. 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