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


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Art. 652f375

7. Audit con­firm­a­tion

 

1 A li­censed aud­it­or shall veri­fy the cap­it­al in­crease re­port and con­firm in writ­ing that it is com­plete and ac­cur­ate.376

2 No such audit con­firm­a­tion is re­quired where the cap­it­al con­tri­bu­tion for the new share cap­it­al is made in money, the share cap­it­al in­crease is not for the pur­pose of fund­ing an ac­quis­i­tion in kind and sub­scrip­tion rights are not re­stric­ted or can­celled.

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

376Amended by No I 3 of the FA of 16 Dec. 2005 (Law on Lim­ited Li­ab­il­ity Com­pan­ies and Amend­ments to the Law on Com­pan­ies lim­ited by Shares, Co­oper­at­ives, the Com­mer­cial Re­gister and Busi­ness Names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).

BGE

119 II 463 () from 17. November 1993
Regeste: Anmeldung einer ordentlichen Kapitalerhöhung zur Eintragung im Handelsregister; Stampaerklärung gemäss Art. 80 Abs. 1 lit. d HRegV (Art. 650 OR, Art. 80 Abs. 1 lit. d HRegV). Eine Stampaerklärung des Verwaltungsrates ist dem Handelsregisterführer mit jeder Anmeldung einer ordentlichen Kapitalerhöhung durch Barliberierung einzureichen.

 
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