III. Acquisition by subsidiaries
1 Where a company holds a majority interest in a subsidiary, any acquisition of its shares by such subsidiary is subject to the same restrictions and has the same consequences as the acquisition of its own shares.
2 Where a company acquires a majority interest in another company which holds shares of the acquirer, these shares are deemed the acquirer’s own shares.
3 The obligation to form a reserve rests with the company holding the majority interest.
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).
1 Abrogé par le ch. I de la LF du 4 oct. 1991, avec effet au 1er juil. 1992 (RO 1992 733; FF 1983 II 757).