Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations
Diritto nazionale 2 Diritto privato - Procedura civile - Esecuzione 22 Codice delle obbligazioni

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

220 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (Libro quinto: Diritto delle obbligazioni)

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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. 652c 4. Prestazione dei conferimenti

Salvo disposizione contraria della legge, i conferimenti sono effettuati secondo le norme applicabili in caso di costituzione.

359 Introdotto dal n. I della LF del 4 ott. 1991, in vigore dal 1° lug. 1992 (RU 1992 733; FF 1983 II 713).

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.