2. Shareholdings2
1 Companies whose shares3 are listed on a stock exchange must specify the significant shareholders and their shareholdings in the notes to the balance sheet, where these are known or ought to be known.
2 Significant shareholders are defined as shareholders and groups of shareholders linked through voting rights who own more than 5 per cent of all voting rights. Where the articles of association provide for a lower percentage threshold for registered shares (Art. 685d para. 1), that threshold applies for purposes of the duty of disclosure.
3 Also to be indicated are the shareholdings in the company and the conversion and option rights held by each current member of the board of directors, executive board and board of advisors including those held by their close associates, specifying the name and function of the member concerned.4
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 1 of the FA of 23 Dec. 2011 (Financial Reporting Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).
3 Revised by the Federal Assembly Drafting Committee (Art. 33 ParlPA; AS 1974 1051).
4 Inserted by No I of the FA of 7 Oct. 2005 (Transparency in relation to remuneration of members of the board of directors and the executive board), in force since 1 Jan. 2007 (AS 2006 2629; BBl 2004 4471).
1 Abrogé par le ch. I 1 de la LF du 23 déc. 2011 (Droit comptable), en vigueur depuis le 1er janv. 2013 (RO 2012 6679; FF 2008 1407).
