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

Art. 674454

IV. Off­set­ting losses

 

1 Losses must be off­set in the fol­low­ing or­der against:

1.
the profit car­ried for­ward;
2.
the vol­un­tary re­tained earn­ings;


3.
the stat­utory re­tained earn­ings;
4.
the stat­utory cap­it­al re­serve.

2 In­stead of be­ing off­set against the stat­utory re­tained earn­ings or the stat­utory cap­it­al re­serve, re­main­ing losses may also be car­ried for­ward in part or in their en­tirety to the next an­nu­al ac­counts.

454 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).

 
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