Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/9702

This text was translated from EN into Rumantsch Grischun.

In the event of imminent insolvency or overindebtedness, the board of trustees must notify the supervisory authority immediately. If the external auditors establish that the foundation is insolvent or overindebted, they shall notify the supervisory authority. The supervisory authority shall direct the board of trustees to take the necessary measures. If it fails to do so, the supervisory authority shall take such measures itself or shall notify the court. The provisions of company law on establishing overindebtedness and on the revaluation of land, buildings and equity participations apply accordingly. Inserted by No I of the FA of 8 Oct. 2004 (Law on Foundations) (AS 2005 4545; BBl 2003 8153 8191). Amended by Annex No 1 of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Sch’i smanatscha l’insolvenza u la surdebitaziun, sto l’organ suprem da la fundaziun immediatamain infurmar l’autoritad da surveglianza. Sch’il post da revisiun constatescha che la fundaziun è insolventa u surdebitada, infurmescha el l’autoritad da surveglianza. L’autoritad da surveglianza cumonda a l’organ suprem da la fundaziun da prender las mesiras necessarias. Sche quel n’agescha betg, prenda l’autoritad da surveglianza las mesiras necessarias u infurmescha il derschader. Las disposiziuns dal dretg d’aczias davart l’eruida da la surdebitaziun sco er davart la revalitaziun da bains immobigliars e da participaziuns èn applitgablas analogamain. Integrà tras la cifra I da la LF dals 8 d’oct. 2004 (dretg da fundaziuns) (AS 2005 4545; BBl 2003 8153 8191). Versiun tenor la cifra 1 da l’agiunta 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).