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


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Art. 960d

4. Cap­it­al as­sets

 

1 Cap­it­al as­sets are as­sets that are ac­quired with the in­ten­tion of us­ing or hold­ing them for the long-term.

2 Long-term means a peri­od of more than twelve months.

3 Share­hold­ings are shares in the cap­it­al of an­oth­er un­der­tak­ing that are held for the long-term and con­fer a sig­ni­fic­ant in­flu­ence. This is pre­sumed if the shares con­fer at least 20 per cent of the right to vote.

 
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