Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15909

This text was translated from EN into Rumantsch Grischun.

In order to remedy a loss of capital in accordance with Article 725a or overindebtedness in accordance with Article 725b, immovable property and participations whose true value has exceeded their acquisition or production costs may be revalued at a maximum of the true value. The amount of the revaluation shall be shown separately under the statutory retained earnings as the revaluation reserve. Revaluation is permitted only if the external auditor or, if there is no external auditor, a licensed auditor confirms in writing that the statutory provisions have been complied with. The revaluation reserve may only be dissolved by conversion into share or participation capital and by valuation adjustment or sale of the revalued assets. Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Per eliminar ina perdita da chapital tenor l’artitgel 725a u ina surdebitaziun tenor l’artitgel 725b dastga, en cas nua che la valur reala da bains immobigliars u da participaziuns è s’augmentada sur ils custs d’acquisiziun u da producziun, lur valur vegnir augmentada maximalmain fin a questa plivalur. L’import da revalitaziun sto figurar separadamain en la reserva legala dal gudogn sco reserva da revalitaziun. La revalitaziun è mo admissibla, sch’il post da revisiun u – en cas che la societad n’ha betg in post da revisiun – in revisur admess conferma en scrit che las disposiziuns legalas vegnian observadas. La reserva da revalitaziun po vegnir dissolvida mo tras ina conversiun en chapital d’aczias u en chapital da participaziun, tras ina rectificaziun da la valur u tras l’alienaziun da las activas revalitadas. Integrà tras la cifra I da la LF dals 19 da zer. 2020 (dretg d’aczias), en vigur dapi il 1. da schan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).