Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15369

This text was translated from EN into Rumantsch Grischun.

The articles of association may provide for the creation of dividend rights certificates in favour of persons linked with the company by previous capital participation or by virtue of being shareholders, creditors, employees or similar. The articles of association must indicate the number of dividend rights certificates issued and the nature of the associated rights. Such dividend rights certificates entitle their holders only to a share in the disposable profit or the proceeds of liquidation or to subscribe to new shares. The dividend rights certificate must not have a nominal value; it must not be called a participation certificate or issued in exchange for a capital contribution stated as an asset in the balance sheet. By operation of law, the beneficiaries under dividend rights certificates form a community to which the provisions governing the community of bond creditors apply mutatis mutandis. However, a decision to waive some or all rights under dividend rights certificates is binding only if taken by the holders of a majority of all such certificates in circulation. Dividend rights certificates may be created in favour of the company’s founder members only by means of the original articles of association. Amended by No I of the FA of 4 Oct. 1991, in force since 1 July 1992  (AS 1992 733; BBl 1983 II 745).

Ils statuts pon prevair la creaziun da certificats da giudida a favur da persunas ch’èn colliadas cun la societad tras ina participaziun anteriura al chapital ubain sco acziunaris, sco crediturs, sco lavurants u en moda sumeglianta. Els ston inditgar il dumber dals certificats da giudida emess ed il cuntegn dals dretgs ch’èn colliads cun quels. Ils certificats da giudida concedan als possessurs mo il dretg sin ina quota dal gudogn che resulta tras la bilantscha u vi dal retgav da la liquidaziun u mo il dretg da suttascriver novas aczias. Il certificat da giudida na dastga betg avair ina valur nominala; el na dastga betg vegnir numnà certificat da participaziun e na dastga betg vegnir emess cunter in apport che vegn declerà tar las activas da la bilantscha. Ils possessurs dals certificat da giudida furman tras lescha ina cuminanza, per la quala las disposiziuns davart la cuminanza dals crediturs en cas d’obligaziuns d’emprest valan confurm al senn. La renunzia a singuls u a tut ils dretgs che resultan tras ils certificats da giudida po dentant vegnir concludida en moda lianta mo dals possessurs da la maioritad da tut ils certificats da giudida ch’èn en circulaziun. Novs certificats da giudida dastgan vegnir creads a favur dals fundaturs da la societad mo, sch’ils statuts oriunds prevesan quai.Versiun tenor la cifra I da la LF dals 4 d’oct. 1991, en vigur dapi il 1. da fan. 1992 (AS 1992 733; BBl 1983 II 745).