Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15461

This text was translated from EN into Rumantsch Grischun.

5 per cent of the annual profit shall be assigned to the statutory retained earnings. If there is a loss carried forward, it must be cleared before the profit is assigned to the reserve. The statutory retained earnings shall be increased until, when taken together with the statutory capital reserve, they reach one half of the share capital specified in the commercial register. Holding companies must increase the statutory retained earnings until, when taken with the statutory capital reserve, they reach 20 per cent of the share capital specified in the commercial register. Article 671 paragraphs 2, 3 and 4 applies mutatis mutandis to calculating and using the statutory retained earnings. Amended 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).

A la reserva legala dal gudogn ston vegnir attribuids 5 pertschient dal gudogn annual. In eventual transport da perditas sto vegnir eliminà avant l’attribuziun a la reserva. La reserva legala dal gudogn vegn alimentada, fin ch’ella cuntanscha, ensemen cun la reserva legala dal chapital, la mesadad dal chapital d’aczias inscrit en il register da commerzi. Las societads da holding ston alimentar la reserva legala dal gudogn, fin ch’ella cuntanscha, ensemen cun la reserva legala dal chapital, 20 pertschient dal chapital d’aczias inscrit en il register da commerzi. Per eruir e per utilisar la reserva legala dal gudogn vala l’artitgel 671 alineas 2, 3 e 4 analogamain.Versiun tenor 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).