II. Interest before commencement of operations
1 The shareholders may be paid interest out of the investment account for the time required to prepare and build up the company prior to commencement of full operations. The articles of association must stipulate the latest time by which payment of such interest must cease.
2 If the company is expanded by means of an issue of new shares, the resolution concerning the capital increase may provide for a specified amount of interest to be paid on the new shares from the investment account until a precisely defined date, which must be no later than the date on which the new operational facility commences operations.
2. À des fins de prévoyance en faveur de travailleurs
Les statuts peuvent aussi prévoir la constitution en particulier de réserves destinées à créer et à soutenir des institutions de prévoyance en faveur des travailleurs de l’entreprise.
1 Nouvelle teneur selon le ch. I de la LF du 4 oct. 1991, en vigueur depuis le 1er juil. 1992 (RO 1992 733; FF 1983 II 757).
