Quote di utili possono essere attribuite agli amministratori solo se prelevate sull’utile risultante dal bilancio, dopo l’assegnazione alla riserva legale e la ripartizione, tra gli azionisti, di un dividendo del 5 per cento o della percentuale superiore che fosse prevista nello statuto.
454 Nuovo testo giusta il n. I della LF del 4 ott. 1991, in vigore dal 1° lug. 1992 (RU 1992 733; FF 1983 II 713).
1 Shareholders, members of the board of directors, persons involved in the company’s management activities and members of the board of advisors and their close associates are required to repay any dividends, shares of profits paid to board members, other shares of profits, remuneration, interest before commencement of operations, statutory capital reserves and retained earnings or other benefits that they have unduly taken.
2 If the company accepts assets from such persons or if it enters into other forms of legal transaction with them, these persons shall be required to repay the assets concerned where there is an obvious discrepancy between the performance and the consideration.
3 Article 64 applies.
4 The claim for repayment is that of the company and the shareholder. The shareholder’s claim is for performance to the company.
5 The general meeting may resolve that the company raise an action for repayment. They may delegate the conduct of the proceedings to the board of directors or a representative.
6 In the event of the company’s bankruptcy, Article 757 applies mutatis mutandis.
454 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).
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.