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

Art. 801

H. Re­serves

 

The rel­ev­ant pro­vi­sions of the law on com­pan­ies lim­ited by shares ap­ply to the re­serves.

684 Amended by No I 3 of the FA of 23 Dec. 2011 (Fin­an­cial Re­port­ing Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).