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

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

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. 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).

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).

 

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