brunnolou/swiss-code-of-obligations huggingface dataset:
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
E. Foundation
III. Capital contributions
1. Minimum contribution

Art. 632325

1 When the company is founded, capital equivalent to at least 20 per cent of the nominal value of each share must be paid up.

2 In all cases the capital contribution must be at least 50,000 francs.If the share capital is in a foreign currency, the contributions made at the time of foundation must have a value equivalent to at least 50,000 francs.[326](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e19016) 

[325](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e18991) Amended by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)).

[326](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19016) Second sentence inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
E. Foundation
III. Capital contributions
2. Payment of contributions
a. Money contributions

Art. 633327

1 Money contributions must be deposited in a bank as defined in Article 1 paragraph 1 of the Banking Act of 8 November 1934[328](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e19073) for the exclusive use of the company. 

2 The bank may release the money only when the company has been entered in the commercial register.

3 Money contributions are payments in the currency of the share capital and payments in freely convertible currencies that are different from that of the share capital.

[327](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19045) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).

[328](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19073) [SR **952.0**](eli/cc/51/117%5F121%5F129/en)
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
E. Foundation
III. Capital contributions
2. Payment of contributions
b. Contributions in kind

Art. 634329

1 The items forming a contribution in kind shall satisfy the contribution requirement only if the following requirements are met:

1.

 They may be entered as assets on the balance sheet.

2.

 They may be transferred to the company’s assets.

3.

 On the company being entered in the commercial register, the company immediately acquires ownership and may freely dispose of the items or, in the case of immovable property, receives an unconditional right to enter it in the land register.

4.

 Their value may be realised by transfer to a third party.

2 The contribution in kind must be agreed in writing. The contract must be done as a public deed if this is required for the transfer of the object.

3 A single public deed is sufficient even if immovable property situated in two or more cantons constitutes the contribution in kind. The deed must be done by a notary at the seat of the company.

4 The articles of association must indicate the items, their valuation and the name of the contributor and the shares that they have been issued and any other considerations provided by the company. The general meeting may repeal the related provisions of the articles of association after ten years. 

[329](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19095) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
E. Foundation
III. Capital contributions
2. Payment of contributions
c. Offset with a claim

Art. 634a330

1 Shares may be paid up by offset with a claim.

2 Offset with a claim shall also satisfy the contribution requirement if the claim is no longer covered by assets.

3 The articles of association must indicate the amount of the claim being offset, the name of the shareholder and the shares that they have been issued. The general meeting may repeal the related provisions of the articles of association after ten years.

[330](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19150) Inserted by No I of the FA of 4 Oct. 1991 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en):[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)). Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
E. Foundation
III. Capital contributions
2. Payment of contributions
d. Subsequent contribution

Art. 634b331

1 The board of directors shall determine the rules governing subsequent contributions in respect of shares that are not fully paid-up.

2 Subsequent contributions may be made in money or in kind, by offset against a claim or by converting freely disposable equity capital.

[331](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19198) Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
E. Foundation
III. Capital contributions
a. Statutory report

Art. 635332

The founder members shall draw up a written statutory report in which they give account of:

 1.[333](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e19256) 

 the nature and condition of contributions in kind and the appropriateness of their valuation;

2.

 the existence of debts and whether such debts may be set off;

3.

 the reasons for and appropriateness of special privileges accorded to founder members or other persons. 

[332](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19233) Amended by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)).

[333](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19256) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
E. Foundation
III. Capital contributions
a. Statutory report
b. Audit confirmation

Art. 635a334

A licensed auditor shall verify the incorporation report and confirm in writing that it is complete and accurate.

[334](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19295) Inserted by No I of the FA of 4 Oct. 1991 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)). 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](eli/oc/2007/685/en);[BBl **2002** 3148](eli/fga/2002/443/en), [**2004** 3969](eli/fga/2004/680/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
E. Foundation
IV. Special privileges

Art. 636335

If special privileges are granted on foundation to the founding members or other persons, the articles of association must indicate the names of the beneficiaries and the nature and value of the privilege granted.

[335](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19335) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
E. Foundation
IV. Special privileges

Art. 637–639336

[336](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19362) Repealed by No I of the FA of 4 Oct. 1991, with effect from 1 July 1992 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Company337

Art. 640338

The company must be entered in the commercial register at the place where it has its seat.

[338](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19407) 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](eli/oc/2007/685/en);[BBl **2002** 3148](eli/fga/2002/443/en), [**2004** 3969](eli/fga/2004/680/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Company337
II. ...

Art. 641339

[339](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19437) Repealed by No I 2 of the FA of 17 March 2017 (Commercial Register Law), with effect from 1 Jan. 2021 ([AS **2020** 957](eli/oc/2020/178/en);[BBl **2015** 3617](eli/fga/2015/956/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Company337
III. …

Art. 642340

[340](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19459) Repealed by No I of the FA of 19 June 2020 (Company Law), with effect from 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
G. Acquisition of legal personality
I. Time; Entry conditions not satisfied341

Art. 643

1 The company acquires legal personality only through entry in the commercial register.

2 It acquires legal personality thereby even if the conditions for such entry were in fact not satisfied.

3 However, where the law or the articles of association were contravened in the foundation of the company such that the interests of creditors or shareholders were substantially jeopardised or harmed, at the request of those creditors or shareholders the court may order that the company be dissolved. …[342](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e19525) 

4 The foregoing right of action prescribes if action is not brought within three months of publication in the Swiss Official Gazette of Commerce.

[342](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19525) Second sentence repealed 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), with effect from 1 Jan. 2008 ([AS **2007** 4791](eli/oc/2007/685/en);[BBl **2002** 3148](eli/fga/2002/443/en), [**2004** 3969](eli/fga/2004/680/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
G. Acquisition of legal personality
II. Nullity of shares issued before registration343

Art. 644

1 Shares issued before the company is entered in the commercial register are void; obligations arising from the share subscription are unaffected thereby.[344](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e19582) 

2 A person issuing shares prior to such entry is liable for all resultant losses.

[344](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19582) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
G. Acquisition of legal personality
III. Obligations contracted prior to entry

Art. 645

1 A person acting in the name of the company prior to entry in the commercial register is liable personally and jointly and severally for his actions.

2 Where such obligations were incurred expressly in the name of the company to be founded and are assumed by the latter within three months of its entry in the commercial register, the persons who contracted them are relieved of liability and only the company is liable.
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
G. Acquisition of legal personality
III. Obligations contracted prior to entry

Art. 646345

[345](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19621) Repealed by No I of the FA of 4 Oct. 1991, with effect from 1 July 1992 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
H. Amendment of the articles of association

Art. 647346

The resolution adopted by the general meeting or the board of directors concerning an amendment of the articles of association must be done as a public deed and entered in the commercial register.

[346](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19643) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
H. Amendment of the articles of association

Art. 648 and 649347

[347](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19672) Repealed by No I of the FA of 4 Oct. 1991, with effect from 1 July 1992 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Increase and reduction in the share capital
I. Ordinary capital increase
1. Resolution of the general meeting

Art. 650348

1 The general meeting may resolve to make an ordinary increase in share capital.

2 The resolution of the general meeting must be done as a public deed and contain the following information:

1.

 the nominal value or, if applicable, the maximum nominal value by which the share capital is to be increased;

2.

 the number or, if applicable, the nominal value and type of newly issued shares and preferential rights pertaining to specific classes of shares;

3.

 the issue price or the authority conferred on the board of directors to set the price, and the date on which the new shares entitle their holders to receive dividends;

4.

 in the case of contributions in kind: their nature and value, the name of the contributor and the shares issued in return and any other considerations provided by the company;

5.

 in the case of shares paid up by offset with a claim: the amount of the claim offset, the name of the creditor and the shares due to them;

6.

 the conversion of freely disposable equity capital;

7.

 the nature and value of special privileges and the names of the beneficiaries;

8.

 any restriction on the transferability of new registered shares;

9.

 any restrictions on or cancellation of the subscription right and the consequences if this right is not exercised or is withdrawn;

10.

 the conditions to be met when exercising contractual subscription rights.

3 An application to register the capital increase must be filed with the commercial register office within six months of the resolution of the general meeting, otherwise the resolution becomes invalid

[348](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19698) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Increase and reduction in the share capital
I. Ordinary capital increase
1. Resolution of the general meeting

Art. 651349

[349](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19763) Repealed by No I of the FA of 19 June 2020 (Company Law), with effect from 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Increase and reduction in the share capital
I. Ordinary capital increase
1. Resolution of the general meeting

Art. 651a350

[350](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19789) Inserted by No I of the FA of 4 Oct. 1991 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)). Repealed by No I of the FA of 19 June 2020 (Company Law), with effect from 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Increase and reduction in the share capital
I. Ordinary capital increase
2. Share subscription351

Art. 652352

1 The shares are subscribed in a special document (subscription form) in accordance with the provisions governing the foundation of the company.

2 The subscription form must make reference to the resolution of the general meeting concerning the share capital increase and the related resolution of the board of directors. Where the law requires a prospectus, the subscription form also refers to this.[353](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e19871) 

3 …[354](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e19894) 

[352](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19848) Amended by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)).

[353](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19871) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).

[354](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19894) Repealed by No I of the FA of 19 June 2020 (Company Law), with effect from 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Increase and reduction in the share capital
I. Ordinary capital increase
2. Share subscription351

Art. 652a355

[355](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19918) Inserted by No I of the FA of 4 Oct. 1991 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)). Repealed by Annex No 1 of the Financial Services Act of 15 June 2018, with effect from 1 Jan. 2020 ([AS **2019** 4417](eli/oc/2019/758/en);[BBl **2015** 8901](eli/fga/2015/2141/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Increase and reduction in the share capital
I. Ordinary capital increase
3. Subscription right and issue price356

Art. 652b357

1 Every shareholder is entitled to the proportion of the newly issued shares that corresponds to their existing participation.

2 A resolution by the general meeting to increase the share capital may restrict or cancel this subscription right only for good cause. In particular, the takeover of companies, parts of companies or equity interests and employee share ownership are deemed to be good cause.[358](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e20001) 

3 Where the company has granted a shareholder the right to subscribe to shares, it may not bar them from exercising such a right on the basis of a restriction on the transferability of registered shares laid down in the articles of association.

4 No one may gain an undue advantage or suffer an undue disadvantage as a result of the restriction or cancellation of the subscription right or the fixing of the issue price.[359](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e20027) 

[357](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e19975) Inserted by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)).

[358](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e20001) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).

[359](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e20027) Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).
Division Three: Commercial Enterprises and the Cooperative278
Twenty-Sixth title:295 The Company Limited by Shares
Section One: General Provisions
I. Increase and reduction in the share capital
I. Ordinary capital increase
4. Making of contributions360

Art. 652c361

Unless the law provides otherwise, capital contributions must be made in accordance with the provisions governing the foundation of the company.

[361](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e20074) Inserted by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 ([AS **1992** 733](eli/oc/1992/733%5F733%5F733/en);[BBl **1983** II 745](eli/fga/1983/2%5F745%5F757%5F713/en)).