Article 290
(application of rules on business books and financial statements)
(1) The business books and the financial statements of debtor in bankruptcy which is a company shall be subject to Article 54, the first and second indents of the second paragraph, or the third paragraph of Article 60, and Articles 61 to 67 of ZGD-1, unless otherwise provided for in Section 5.4 of this Act.
(2) The provisions of ZGD-1 referred to in the first paragraph of this Article shall apply mutatis mutandis also to the business books and financial statements of a debtor in bankruptcy who is a legal entity and is not a company, unless otherwise provided for by the act governing the legal form of insolvent debtors.
(3) The administrator shall keep business books and prepare the financial statements of the debtor in bankruptcy pursuant to the accounting treatments applying to bankrupt companies, stipulated by the Slovene Accounting Standards.
Article 291
(financial statements up to the initiation of bankruptcy proceedings and opening balance)
(1) The administrator shall establish and submit to the tax authority a tax calculation as at the day prior to the initiation of bankruptcy proceedings observing the contents and time limits set by the act governing tax procedures.
(2) Furthermore, the administrator shall prepare within four months following the initiation of bankruptcy proceedings pursuant to the rules referred to in Article 290 of this Act, an opening balance sheet according to the balance as at the day of the initiation of bankruptcy proceedings.
(3) The administrator shall not be responsible for any irregularities in the financial statements referred to in the first paragraph of this Article, nor for the closing taxable income statement prepared on the basis thereof:
1. if such irregularities are caused by:
– incorrect or poor data provided to the administrator by the persons referred to in the third paragraph of Article 292 of this Act,
– errors or defects in the business documentation of the debtor in bankruptcy preceding the initiation of bankruptcy proceedings, or
– other acts or omissions of the debtor in bankruptcy or persons referred to in the third paragraph of Article 292 of this Act and
2. if the administrator was not able to establish or eliminate such irregularity despite having acted with due professional care.
Article 292
(hand-over and take-over of premises, assets and operations of debtor in bankruptcy)
(1) Persons who performed the function of a member of the management of the debtor in bankruptcy upon the initiation of bankruptcy proceedings shall provide to the administrator immediately upon the issue of the court's resolution on the initiation of bankruptcy proceedings:
1. access to the premises where the debtor in bankruptcy carries out his operations or keeps his things,
2. deliver keys and any other equipment necessary for access to and the security of such premises, and
3. deliver any other assets in their possession, or the equipment and documents necessary for the take-over of such assets.
(2) The persons referred to in the first paragraph of this Article shall hand-over the operations of a debtor in bankruptcy to the administrator within three working days following the initiation of bankruptcy proceedings, and deliver to him all business and other documentation related to the debtor in bankruptcy.
(3) The administrator shall draw up a record on the hand-over and take-over referred to in the first and second paragraphs of this Article, which is to be signed by the persons referred to in the first paragraph of this Article and the administrator.
(4) If a person referred to in the first paragraph of this Article declines to sign the record referred to in the third paragraph of this Article, the administrator shall make a relevant indication in the record.
(5) The debtor in bankruptcy, members of his management and supervisory bodies, partners and employees shall provide the administrator with all explanations concerning the operations of the debtor in bankruptcy, as well as other facts and circumstances significant to the conduct of bankruptcy proceedings, or preparing financial statements as referred to in the first paragraph of Article 291 of this Act.
(6) The obligations referred to in the first and fifth paragraphs of this Article shall, mutatis mutandis, be subject to the rules of the act governing civil procedures concerning the obligations of a witness and legal consequences of the violation of such obligation.
Article 293
(assistance of the police)
(1) With respect to the circumstances of the case, the administrator may ask for the presence and assistance of the police at the hand-over over and take-over of premises, assets and documentation of the debtor in bankruptcy referred to in the first or second paragraph of Article 292 of this Act, if the administrator encounters resistance or threats or has a well-founded suspicion thereof.
(2) The costs of police assistance shall be the costs of bankruptcy proceedings.
Article 294
(opening report of the administrator)
(1) The administrator shall, within the time limit specified for the preparation of the opening balance referred to in the second paragraph of Article 291 of this Act, draw up an opening report and submit it to the court.
(2) The opening report shall include:
1. a description of bankruptcy estate which shall include data on the value of the bankruptcy estate and the assets composing such bankruptcy estate,
2. a proposal for the plan of conduct of bankruptcy proceedings referred to in Article 321 of this Act, and
3. a proposal of the cost estimate for bankruptcy proceedings as referred to in Article 356 of this Act.
(3) The administrator shall attach the opening report by financial statements referred to in Article 291 of this Act.
Article 295
(content of regular reports by the administrator)
A regular report by the administrator shall contain, in respect of the period to which it refers:
1. a description of operations and other actions carried out by the administrator,
2. the condition of realised bankruptcy estate at the beginning and at the end of the period,
3. the income from the management of the bankruptcy estate, broken down by the types of income,
4. the costs of bankruptcy proceedings, broken down by the types of cost,
5. data on the value of the bankruptcy estate which is not realised, and on assets composing such bankruptcy estate, and
6. other data necessary for a assessment of:
– whether the administrator is acting in accordance with the plan of conduct of bankruptcy proceedings, and
– whether the costs included in the cost estimate of bankruptcy proceedings, concerning their kind and extent, are still necessary or adequate for carrying out those actions which are to be carried out in bankruptcy proceedings.
Section 5.5: Special rules on the lodgement of claims, rights to separate