Swiss Civil Code

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 84a

Cbis. Meas­ures in the event of over­indebted­ness and in­solv­ency

 

1Where there are grounds for con­cern that the found­a­tion is over­indebted or will no longer be able to meet its ob­lig­a­tions in the longer term, its board of trust­ees must draw up an in­ter­im bal­ance sheet at li­quid­a­tion val­ues and sub­mit it to the ex­tern­al aud­it­ors. If the found­a­tion has no ex­tern­al aud­it­ors, the board of trust­ees must sub­mit the in­ter­im bal­ance sheet to the su­per­vis­ory au­thor­ity.

2If the ex­tern­al aud­it­ors es­tab­lish that the found­a­tion is over­indebted or will no longer be able to meet its ob­lig­a­tions in the longer term, it must sub­mit the in­ter­im bal­ance sheet to the su­per­vis­ory au­thor­ity.

3The su­per­vis­ory au­thor­ity shall dir­ect the board of trust­ees to take the ne­ces­sary meas­ures. If it fails to do so, the su­per­vis­ory au­thor­ity takes such meas­ures it­self.

4If ne­ces­sary, the su­per­vis­ory au­thor­ity shall take leg­al en­force­ment meas­ures; the pro­vi­sions of com­pany law on com­mence­ment or de­fer­ral of com­puls­ory dis­sol­u­tion ap­ply mu­tatis mutandis.

1 In­ser­ted by No I of the FA of 8 Oct. 2004 (Law on Found­a­tions), in force since 1 Jan. 2006 (AS 2005 4545; BBl 2003 8153 8191).

 
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