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

¹ If the ex­tern­al aud­it­or finds that there have been in­fringe­ments of the law, the art­icles of as­so­ci­ation or the or­gan­isa­tion­al reg­u­la­tions, it shall give no­tice of this to the board of dir­ect­ors in writ­ing.

² In ad­di­tion, it in­forms the gen­er­al meet­ing of any in­fringe­ments of the law or the art­icles of as­so­ci­ation, if:

1.

these are ma­ter­i­al; or

2.

the board of dir­ect­ors fails to take any ap­pro­pri­ate meas­ures on the basis of writ­ten no­tice giv­en by the ex­tern­al aud­it­or.

³ If the com­pany is clearly over­indebted and the board of dir­ect­ors fails to no­ti­fy the court of this, then the ex­tern­al aud­it­or will no­ti­fy the court.