444 Introdotti dal n. I della LF del 4 ott. 1991 (RU 1992 733; FF 1983 II 713). Abrogati dal n. I della LF del 19 giu. 2020 (Diritto della società anonima), con effetto dal 1° gen. 2023 (RU 2020 4005; 2022 109; FF 2017 325).
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).
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