Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 30 March 1911 (Status as of 1 January 2022)
Art. 671b398

3. Re­valu­ation re­serve

 

The re­valu­ation re­serve may be writ­ten back only by means of con­ver­sion in­to share cap­it­al, fresh write-down or dis­pos­al of the re­val­ued as­sets.

398In­ser­ted by No I of the FA of 4 Oct. 1991, in force since 1 Ju­ly 1992 (AS 1992 733; BBl 1983 II 745).

 
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