Cbis. Measures in the event of overindebtedness and insolvency
1 Where there are grounds for concern that the foundation is overindebted or will no longer be able to meet its obligations in the longer term, its board of trustees must draw up an interim balance sheet at liquidation values and submit it to the external auditors. If the foundation has no external auditors, the board of trustees must submit the interim balance sheet to the supervisory authority.
2 If the external auditors establish that the foundation is overindebted or will no longer be able to meet its obligations in the longer term, it must submit the interim balance sheet to the supervisory authority.
3 The supervisory authority shall direct the board of trustees to take the necessary measures. If it fails to do so, the supervisory authority takes such measures itself.
4 If necessary, the supervisory authority shall take legal enforcement measures; the provisions of company law on commencement or deferral of compulsory dissolution apply mutatis mutandis.
1 Inserted by No I of the FA of 8 Oct. 2004 (Law on Foundations), in force since 1 Jan. 2006 (AS 2005 4545; BBl 2003 8153 8191).
Cbis. Mesiras en cas da surdebitaziun e d’insolvenza
1 Sch’igl exista ina tema fundada che la fundaziun saja surdebitada u na possia betg pli ademplir sias obligaziuns a lunga vista, fa l’organ suprem da la fundaziun ina bilantscha intermediara sin basa da las valurs d’alienaziun e la suttametta a la controlla dal post da revisiun. Sche la fundaziun n’ha betg in post da revisiun, suttametta l’organ suprem da la fundaziun la bilantscha intermediara a l’autoritad da surveglianza.
2 Sch’il post da revisiun constatescha che la fundaziun è surdebitada u na po betg ademplir sias obligaziuns a lunga vista, suttametta el la bilantscha intermediara a l’autoritad da surveglianza.
3 L’autoritad da surveglianza cumonda a l’organ suprem da la fundaziun da prender las mesiras necessarias. Sche quel na fa nagut, prenda l’autoritad da surveglianza las mesiras necessarias.
4 En cas da basegn dumonda l’autoritad da surveglianza mesiras d’execuziun sfurzada; las disposiziuns dal dretg d’aczias davart la decleraziuns u davart la suspensiun dal concurs èn applitgablas tenor il senn.
1 Integrà tras la cifra I da la LF dals 8 d’oct. 2004 (dretg da fundaziuns), en vigur dapi il 1. da schan. 2006 (AS 2005 4545; BBl 2003 8153 8191).
