1 The cooperative shall be liquidated in accordance with the provisions governing companies limited by shares, subject to the following provisions.
2 The assets of the dissolved cooperative remaining after payment of all its debts and repayment of any shares may be distributed among the members only where the articles of association provide for such distribution.
3 Unless the articles of association provide otherwise, in this case the assets are distributed among the members as at the time of dissolution or their legal successors on a per capita basis. The statutory entitlement of departed members or their heirs to a financial settlement is reserved.
4 Where the articles of association make no provision for such distribution among the members, the liquidation surplus must be used for the cooperative’s purpose or to promote charitable causes.
5 Unless the articles of association provide otherwise, the general assembly of members shall decide on this matter.
746 Aufgehoben durch Ziff. I 3 des BG vom 16. Dez. 2005 (GmbH-Recht sowie Anpassungen im Aktien-, Genossenschafts-, Handelsregister- und Firmenrecht), mit Wirkung seit 1. Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Dies ist keine amtliche Veröffentlichung. Massgebend ist allein die Veröffentlichung durch die Bundeskanzlei.