2. Relating specifically to contributions in kind, acquisitions in kind, special privileges1
1 Where a shareholder makes a contribution in kind, the articles of association must indicate its nature and value, the name of the contributor and the shares allocated to him.2
2 Where the company acquires or intends to acquire tangible fixed assets from shareholders or close associates, the articles of association must indicate their nature, the name of the person providing them and the consideration given by the company.3
3 Where special privileges are accorded to founder members or other persons on establishment of the company, the persons thus privileged must be named and each privilege precisely described and valued in the articles of association.
4 After ten years the general meeting may annul provisions of the articles of association concerning contributions in kind or acquisitions in kind. Provisions on acquisitions in kind may also be annulled if the company makes a final decision not to make the acquisition in kind. 45
1 Amended by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 (AS 1992 733; BBl 1983 II 745).
2 Amended by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 (AS 1992 733; BBl 1983 II 745).
3 Amended by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 (AS 1992 733; BBl 1983 II 745).
4 Second sentence inserted by No I 3 of the FA of 16 Dec. 2005 (Law on Limited Liability Companies and Amendments to the Law on Companies limited by Shares, Cooperatives, the Commercial Register and Business Names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).
5 Inserted by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 (AS 1992 733; BBl 1983 II 745).
Une société anonyme peut être fondée par une ou plusieurs personnes physiques ou morales ou par d’autres sociétés commerciales.
1 Nouvelle teneur selon le ch. I 3 de la LF du 16 déc. 2005 (Droit de la société à responsabilité limitée; adaptation des droits de la société anonyme, de la société coopérative, du registre du commerce et des raisons de commerce), en vigueur depuis le 1er janv. 2008 (RO 2007 4791; FF 2002 2949, 2004 3745).