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


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Art. 653l401

c. In­ter­im ac­count

 

If the bal­ance sheet date is more than six months in the past at the time the gen­er­al meet­ing passes a res­ol­u­tion to re­duce the share cap­it­al, the com­pany must pre­pare an in­ter­im ac­count.

401 In­ser­ted 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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