Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15454

This text was translated from EN into Rumantsch Grischun.

The following shall be assigned to the statutory capital reserve:1. any share issue proceeds in excess of the nominal value and the issue costs;2. the amounts paid up on forfeited shares (Art. 681 para. 2) that have been retained, unless there is a shortfall on the shares newly issued in return;3. other contributions and advances made by holders of equity securities. The statutory capital reserve may be repaid to the shareholders if the statutory capital reserves and retained earnings, under deduction of any losses, exceed one half of the share capital specified in the commercial register. Companies whose primary purpose is to hold equity participations in other companies (holding companies) may repay the statutory capital reserve to the shareholders if the statutory capital reserves and retained earnings exceed 20 per cent of the share capital specified in the commercial register. The statutory retained earnings for the company’s own shares in the group (Art. 659b) and the statutory retained earnings from revaluations (Art. 725c) shall not be taken into consideration when calculating the limits in paragraphs 2 and 3.  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 chapital vegnan attribuids:1. il retgav che vegn cuntanschì tar l’emissiun d’aczias sur lur valur nominala, minus ils custs d’emissiun;2. il pajament retegnì sin aczias annulladas (art. 681 al. 2), uschenavant ch’i na vegn betg cuntanschì in retgav pli pitschen per las aczias emessas da nov;3. ulteriurs apports e pajaments prestads tras ils titulars da titels da participaziun. La reserva legala dal chapital dastga vegnir pajada enavos als acziunaris, sche las reservas legalas dal chapital e dal gudogn, minus l’import d’eventualas perditas, surpassan la mesadad dal chapital d’aczias inscrit en il register da commerzi. Las societads che han principalmain l’intent da sa participar ad autras interpresas (societads da holding), dastgan pajar enavos la reserva legala dal chapital als acziunaris, sche las reservas legalas dal chapital e dal gudogn surpassan 20 pertschient dal chapital d’aczias inscrit en il register da commerzi. La reserva legala dal gudogn per atgnas aczias entaifer il concern (art. 659b) e la reserva legala dal gudogn tras augments da la valur (art. 725c) na dastgan betg vegnir resguardadas per calcular las valurs da sava tenor ils alineas 2 e 3.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).