Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations
Droit interne 2 Droit privé - Procédure civile - Exécution 22 Code des obligations

220 Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)

220 Loi fédérale du 30 mars 1911 complétant le code civil suisse (Livre cinquième: Droit des obligations)

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Art. 652d 5. Increase from equity capital

1 The share capital may also be increased through conversion of freely disposable equity capital.

2 The equity capital used to meet the amount of the increase is shown:

1.
in the annual accounts as approved by the general meeting and audited by a licensed auditor; or
2.
in an interim account audited by a licensed auditor, provided the balance sheet date at the time of the resolution of the general meeting is more than six months in the past.362

3 The articles of association must indicate that the capital increase was made by converting freely disposable equity capital.363


361 Inserted by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 (AS 1992 733; BBl 1983 II 745).

362 Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

363 Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Art. 652a 2. Souscription d’actions

356 Introduit par le ch. I de la LF du 4 oct. 1991 (RO 1992 733; FF 1983 II 757). Abrogé par l’annexe ch. 1 de la LF du 15 juin 2018 sur les services financiers, avec effet au 1er janv. 2020 (RO 2019 4417; FF 2015 8101).

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.