Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/16704

This text was translated from EN into Rumantsch Grischun.

Where the net profit is used for a purpose other than to build up the cooperative’s assets, each year one twentieth of it must be allocated to a reserve fund. Such allocations must be made for at least 20 years; where share certificates exist, they must in any event be made until the reserve fund is equal to one-fifth of the cooperative’s capital. The articles of association may stipulate that the reserve fund must be accumulated more rapidly. To the extent that the reserve fund does not exceed one-half of the cooperative’s other assets or, where share certificates exist, one-half of the cooperative’s capital, it may be used only to cover losses or for measures designed to sustain the cooperative’s pursuit of its objects in difficult times. ... Repealed by Annex No II 1 of the Insurance Oversight Act of 17 Dec. 2004, with effect from 1 Jan. 2006 (AS 2005 5269; BBl 2003 3789).

Uschenavant ch’il gudogn annual vegn duvrà en autra maniera che per augmentar la facultad da l’associaziun, sto vegnir assegnà mintga onn in ventgavel da quel ad in fond da reservas. Questa assegnaziun sto vegnir fatga almain durant 20 onns; sch’i existan certificats da participaziun, ha l’assegnaziun da vegnir fatga en mintga cas uschè ditg, fin ch’il fond da reservas cuntanscha in tschintgavel dal chapital da l’associaziun. Ils statuts pon prescriver ch’il fond da reservas vegnia augmentà anc pli fitg. Uschenavant ch’il fond da reservas na surpassa betg la mesadad da l’ulteriura facultad da l’associaziun u – en cas ch’igl existan certificats da participaziun – la mesadad dal chapital da l’associaziun, dastga el vegnir duvrà mo per cuvrir las perditas u per mesiras ch’èn adattadas da garantir che la finamira da l’associaziun vegnia cuntanschida en temps che las fatschentas van mal. ... Abolì tras la cifra II 1 da l’agiunta da la LF dals 17 da dec. 2004 davart la surveglianza da las interpresas d’assicuranza, cun effect dapi il 1. da schan. 2006 (AS 2005 5269; BBl 2003 3789).