Liegt der Bilanzstichtag im Zeitpunkt, in dem die Generalversammlung die Herabsetzung des Aktienkapitals beschliesst, mehr als sechs Monate zurück, so muss die Gesellschaft einen Zwischenabschluss erstellen.
394 Eingefügt durch Ziff. I des BG vom 19. Juni 2020 (Aktienrecht), in Kraft seit 1. Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).
1 If all the requirements for reducing the share capital are met, the board of directors shall amend the articles of association and declare that the requirements under the law, the articles of association and the general meeting resolution are met at the time of the declarations and that it has received the supporting documents on which the capital reduction is based.
2 The resolution on the amendment of the articles of association and the declarations of the board of directors must be done in a public deed. The notary must specify the supporting documents on which the capital reduction is based, and confirm that the documents were presented to him or her. The supporting documents must be attached to the public deed.
3 Funds released by capital reduction may only be paid out to shareholders after the capital reduction has been entered in the commercial register.
397 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).
Dies ist keine amtliche Veröffentlichung. Massgebend ist allein die Veröffentlichung durch die Bundeskanzlei.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.