Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/71995

This text was translated from EN into Rumantsch Grischun.

If the share capital is reduced in order to partly or fully correct a situation of negative net worth caused by losses and if a licensed audit expert confirms to the general meeting that the amount of the capital reduction does not exceed the amount of the negative net worth, the provisions relating to an ordinary capital reduction on securing claims, the interim account, the audit confirmation and the declarations of the board of directors do not apply. The resolution of the general meeting shall contain the information specified in Article 653n. It shall make reference to the result of the audit report and amend the articles of association.

Sch’il chapital d’aczias vegn reducì per eliminar per part u dal tuttafatg ina bilantscha deficitara resultada tras perditas, e sch’in expert da revisiun admess conferma per mauns da la radunanza generala che l’import da la reducziun dal chapital na surpassa betg l’import da questa bilantscha deficitara, n’èn las disposiziuns davart la reducziun ordinaria dal chapital concernent la garanzia da las pretensiuns, concernent la clusiun intermediara, concernent la conferma da la controlla e concernent las constataziuns dal cussegl d’administraziun betg applitgablas.