Lorsque, avant l’entrée en vigueur de la présente loi, le capital-actions ou le capital social a été réduit à zéro, puis immédiatement augmenté, à des fins d’assainissement, les droits d’associé des anciens actionnaires ou associés disparaissent à l’entrée en vigueur de la présente loi.
1 The regulations in Title Thirty-Two first apply in the financial year that begins two years after this Amendment comes into force.
2 The basis for the application of the provisions on financial reporting by larger undertakings is formed by the balance sheet total, sales revenue and number of full-time positions on annual average in the two years before this Amendment comes into force
3 The provisions on consolidated accounts first apply in the financial year beginning three years after this Amendment comes into force. The two previous financial years form the basis for the exemption from the duty to prepare consolidated accounts.
4 When applying the regulations on financial reporting for the first time, it is not required to specify the figures from previous years. When applying the regulations for the second time, only the figures from the previous year need be specified. If figures from previous financial years are specified, consistency of presentation and structure are not required. Reference must be made to this in the notes to the accounts.
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.