Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15465

This text was translated from EN into Rumantsch Grischun.

The general meeting may provide for the formation of voluntary retained earnings in the articles of association or by resolution. Voluntary retained earnings may only be formed if justified in order to ensure the long-term prosperity of the undertaking, taking account of the interests of all the shareholders. The general meeting may pass a resolution on using voluntary retained earnings, subject to the rules on offsetting losses. 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).

En ils statuts u tras in conclus po la radunanza generala prevair da furmar reservas facultativas dal gudogn. Reservas facultativas dal gudogn dastgan vegnir furmadas mo, sche la prosperitad duraivla da l’interpresa giustifitgescha quai e sch’ils interess da tut ils acziunaris vegnan resguardads. La radunanza generala decida davart l’utilisaziun da reservas facultativas dal gudogn; resalvadas restan las prescripziuns davart la cumpensaziun da las perditas.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).