Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17238

This text was translated from EN into Rumantsch Grischun.

Capital assets are assets that are acquired with the intention of using or holding them for the long-term. Long-term means a period of more than twelve months. Shareholdings are shares in the capital of another undertaking that are held for the long-term and confer a significant influence. This is presumed if the shares confer at least 20 per cent of the right to vote.

Facultad d’investiziun èn valurs che vegnan acquistadas cun l’intenziun da las utilisar u tegnair a lunga vista. Ina perioda a lunga vista è ina perioda da passa 12 mais. Participaziuns èn quotas dal chapital d’ina autra interpresa che vegnan tegnidas a lunga vista e che dattan al titular ina influenza considerabla. Ina influenza considerabla vegn supponida, sche las quotas dal chapital represchentan almain 20 pertschient dals dretgs da votar.