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

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

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

Index Inverser les langues Précédent Suivant
Index Inverser les langues

Art. 670 B. …

445 Abrogé par le ch. I de la LF du 19 juin 2020 (Droit de la société anonyme), avec effet au 1er janv. 2023 (RO 2020 4005; 2022 109; FF 2017 353).

Art. 672 II. Statutory retained earnings

1 5 per cent of the annual profit shall be assigned to the statutory retained earnings. If there is a loss carried forward, it must be cleared before the profit is assigned to the reserve.

2 The statutory retained earnings shall be increased until, when taken together with the statutory capital reserve, they reach one half of the share capital specified in the commercial register. Holding companies must increase the statutory retained earnings until, when taken with the statutory capital reserve, they reach 20 per cent of the share capital specified in the commercial register.

3 Article 671 paragraphs 2, 3 and 4 applies mutatis mutandis to calculating and using the statutory retained earnings.

445 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).

 

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