Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/16708

This text was translated from EN into Rumantsch Grischun.

Credit cooperatives may lay down articles of association that derogate from the provisions governing distribution of annual profit contained in the previous articles, but they too are obliged to form a reserve fund and to use it in accordance with the above provisions. Each year at least one-tenth of the annual profit must be allocated to the reserve fund until it equals one-tenth of the cooperative’s nominal capital. Where a portion of the annual profit is paid out to holders of shares in the cooperative and that portion exceeds the usual rate of interest for long-term loans without special security, one-tenth of the amount by which it exceeds the usual interest rate must likewise be allocated to the reserve fund.

Associaziuns da credit pon decretar en ils statuts prescripziuns davart la repartiziun dal gudogn annual che divergeschan da las disposiziuns dals artitgels qua survart; er ellas èn dentant obligadas da furmar in fond da reservas e d’al duvrar tenor las disposiziuns qua survart. Al fond da reservas sto vegnir assegnà mintga onn almain in dieschavel dal gudogn annual, e quai fin ch’el ha cuntanschì in’autezza d’in dieschavel dal chapital da l’associaziun. Sch’i vegn repartì sin ils certificats da participaziun ina quota dal gudogn annual che surpassa il tschains usità per emprests da daners a lunga durada ch’èn vegnids concedids senza garanzias spezialas, sto in dieschavel da l’import che surpassa quest tschains medemamain vegnir assegnà al fond da reservas.