Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15905

This text was translated from EN into Rumantsch Grischun.

If there is justified concern that the company’s liabilities are no longer covered by its assets, the board of directors shall immediately prepare an interim account at going concern values and sale values. An interim account at sale values is not required if it is assumed that the company will continue to operate and the interim account at going concern values does not indicate overindebtedness. If it is assumed that the company will not continue to operate, an interim account at sale values is sufficient. The board of directors shall have the interim accounts audited by the external auditor or if there is no external auditor, by a licensed auditor; it shall appoint the licensed auditor. If the company is overindebted according to the two interim accounts, the board of directors shall notify the court. The court shall open bankruptcy proceedings or proceed in accordance with Article 173a of the Federal Act of 11 April 1889 on Debt Enforcement and Bankruptcy. Notification of the court is not required:1. if the company’s creditors subordinate their claims to those of all other company creditors to the extent of the overindebtedness, provided the subordination of the amount due and the interest claims apply for the duration of the overindebtedness; or2. provided there is a reasonable prospect that the overindebtedness can be remedied within a reasonable period, but no later than 90 days after submission of the audited interim accounts, and that the claims of the creditors are not additionally jeopardised. If the company does not have an external auditor, the licensed auditor must comply with the reporting duties of the external auditor conducting a limited audit. The board of directors and the external auditor or the licensed auditor shall act with the required urgency. 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). SR 281.1

Sch’igl exista ina tema fundada che las obligaziuns da la societad na sajan betg pli cuvridas tras las activas, fa il cussegl d’administraziun immediatamain ina clusiun intermediara da las valurs d’explotaziun ed ina clusiun intermediara da las valurs d’alienaziun. D’ina clusiun intermediara da las valurs d’alienaziun poi vegnir desistì, sch’i dat motivs da supponer che l’activitad vegnia cuntinuada e sche la clusiun intermediara da las valurs d’explotaziun na mussa nagina surdebitaziun. Sch’i na dat nagins motivs da supponer che l’activitad vegnia cuntinuada, basta ina clusiun intermediara da las valurs d’alienaziun. Il cussegl d’administraziun lascha examinar las clusiuns intermediaras tras il post da revisiun u – en cas che la societad n’ha betg in post da revisiun – tras in revisur admess; el nominescha il revisur admess. Sche las duas clusiuns intermediaras mussan che la societad è surdebitada, infurmescha il cussegl d’administraziun la dretgira. Quella declera il concurs u proceda tenor l’artitgel 173a da la Lescha federala dals 11 d’avrigl 1889 davart la scussiun ed il concurs. La dretgira na sto betg vegnir infurmada:1. sche tscherts crediturs da la societad prorogheschan lur pretensiuns ed acceptan ch’els vegnian plazzads davos tut ils auters crediturs en la dimensiun da la surdebitaziun, uschenavant che la cessiun dal rang cumpiglia l’import debità e las pretensiuns da tschains durant la surdebitaziun; u2. uscheditg ch’i dat buns motivs da sperar che la surdebitaziun possia vegnir eliminada entaifer in termin adequat, il pli tard dentant 90 dis suenter che las clusiuns intermediaras controlladas èn avant maun, e che las pretensiuns dals crediturs na vegnian betg periclitadas supplementarmain. Sche la societad n’ha betg in post da revisiun, ha il revisur admess d’ademplir las obligaziuns d’annunzia dal post da revisiun che fa la controlla limitada. Il cussegl d’administraziun ed il post da revisiun u il revisur admess ageschan cun la prescha duida. 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). SR 281.1