e. Increase from equity capital
1 The share capital may also be increased through conversion of freely disposable equity capital.
2 The equity capital used to meet the amount of the increase is shown in the annual accounts as approved by the shareholders and in the audit report of a licensed auditor. If more than six months have elapsed since the accounting cut-off date, audited interim accounts are required.2
1 Inserted 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 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).
b. ...
1 Introduit par le ch. I de la LF du 4 oct. 1991 (RO 1992 733; FF 1983 II 757). Abrogé par l’annexe ch. 1 de la LF du 15 juin 2018 sur les services financiers, avec effet au 1er janv. 2020 (RO 2019 4417; FF 2015 8101).
