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


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Art. 652e372

6. Cap­it­al in­crease re­port

 

The board of dir­ect­ors shall draw up a writ­ten re­port in which it gives ac­count of:

1.373
the nature and con­di­tion of con­tri­bu­tions in kind and the ap­pro­pri­ate­ness of their valu­ation;
2.
the ex­ist­ence of debts and wheth­er such debts may be set off;
3.
the free dis­pos­ab­il­ity of the equity cap­it­al thus con­ver­ted;
4.
com­pli­ance with the res­ol­u­tion of the gen­er­al meet­ing, in par­tic­u­lar con­cern­ing re­stric­tions on or can­cel­la­tion of sub­scrip­tion rights and the al­loc­a­tion of sub­scrip­tion rights that have not been ex­er­cised or have been with­drawn;
5.
the reas­ons for and ap­pro­pri­ate­ness of spe­cial priv­ileges ac­cor­ded to spe­cif­ic share­hold­ers or oth­er per­sons.

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

373 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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