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

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.