220 ORCO

CH

Art. 725a Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)

OR; Dritte Abteilung: Die Handelsgesellschaften und die Genossenschaft; Sechsundzwanzigster Titel: Die Aktiengesellschaft; Dritter Abschnitt: Organisation der Aktiengesellschaft; B. Der Verwaltungsrat ; VII. Drohende Zahlungsunfähigkeit, Kapitalverlust und Überschuldung; 2. Kapitalverlust

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Art. 725a OR

Zeigt die letzte Jahresrechnung, dass die Aktiven abzüglich der Verbindlichkeiten die Hälfte der Summe aus Aktienkapital, nicht an die Aktionäre zurückzahlbarer gesetzlicher Kapitalreserve und gesetzlicher Gewinnreserve nicht mehr decken, so ergreift der Verwaltungsrat Massnahmen zur Beseitigung des Kapitalverlusts. Er trifft, soweit erforderlich, weitere Massnahmen zur Sanierung der Gesellschaft oder beantragt der Generalversammlung solche, soweit sie in deren Zuständigkeit fallen.

Hat die Gesellschaft keine Revisionsstelle, so muss die letzte Jahresrechnung vor ihrer Genehmigung durch die Generalversammlung überdies einer eingeschränkten Revision durch einen zugelassenen Revisor unterzogen werden. Der Verwaltungsrat ernennt den zugelassenen Revisor.

Die Revisionspflicht nach Absatz 2 entfällt, wenn der Verwaltungsrat ein Gesuch um Nachlassstundung einreicht.

Der Verwaltungsrat und die Revisionsstelle oder der zugelassene Revisor handeln mit der gebotenen Eile.

← Art. 725 OR Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR) Art. 725b OR →

Gerichtsentscheide zu dieser Bestimmung (84)

SST.2024.76 · ag (Art. 725a OR)

Fraud, Mismanagement, Forgery, and Money Laundering Convictions Upheld

Obligation to report over-indebtedness.

C/7466/2023 · ge (art. 725a al. 1 CO)

Company v. Auditor (Bankruptcy Appeal)

This provision is cited in the reasoning regarding the conditions for deferring bankruptcy.

ZKBES.2022.128 · so (Art. 725a Abs. 1 OR)

Auditor's Over-Indebtedness Filing Upheld on Appeal Due to Post-Filing Cures Deemed Irrelevant

This provision regarding the possibility of deferring bankruptcy in case of restructuring prospects was mentioned in the legal context review.

ZSU.2022.55 · ag (Art. 725a Abs. 1 OR)

Over-Indebted Company Denied Appeal for Lack of Solvency Proof

Cited as the legal basis for opening bankruptcy upon notification of over-indebtedness.

PS220017 · zh (Art. 725a Abs. 1 OR)

Appeal Against Immediate Bankruptcy Due to Recognized COVID-19 Grant

The main ground for the verdict is the annulment of the lower court's decision, which had ordered bankruptcy based on this article.

C/18139/2021 · ge (art. 725a CO)

Creditors/Shareholders Lack Standing to Appeal Bankruptcy Declaration

Cited alongside Art. 725 CO as a case where bankruptcy is pronounced ex officio without prior enforcement.

Faillite.2021.21 · vd (Art. 725a al. 1 CO)

Bankruptcy Postponement Revocation Upheld Despite Pending Foreign Arbitration Appeal

This provision defines the basis for the lower court's decision to grant or revoke the bankruptcy deferral, which is the subject of the appeal being decided.

C/5165/2021 · ge (Art. 725a al. 1 CO)

Appeal Against Bankruptcy Declaration Deemed Inadmissible Due to Insufficient Motivation and Omission of Formal Conclusions

Cited in the reasoning concerning the basis for declaring bankruptcy, but not in the final orders (dispositive).

C/25045/2020 · ge (art. 725 et 725a CO)

Insolvency Appeal Dismissed Due to Lack of Restructuring Evidence

Cited as the legal basis for the bankruptcy pronouncement sought in the first instance which the appeal addressed.

C/25045/2020 · ge (art. 725a al. 1 CO)

Insolvency Appeal Dismissed Due to Lack of Restructuring Evidence

Cited in relation to the possibility of postponing bankruptcy when restructuring seems possible, which was the main subject of the rejected request.

ARMC.2021.1 · ne (Art. 725a CO)

Company Appeal of Bankruptcy Postponement Revocation

Cited as the legal basis for the judge's faculty to revoke the adjournment.

ARMC.2021.1 · ne (Art. 725a CO)

Company Appeal of Bankruptcy Postponement Revocation

The revocation of the bankruptcy adjournment is confirmed based on the conditions established in this article.

ARMC.2021.1 · ne (Art. 725a al. 1 CO)

Company Appeal of Bankruptcy Postponement Revocation

Cited in the reasoning to define the conditions for granting the adjournment (possibility of reorganization and conservatory measures).

285----------- · vd (Art. 725a al. 1 CO)

Appeal of Summary Bankruptcy Based on Over-Indebtedness

The court examined the possibility of granting a deferral (adjournment) based on this article, even though it ultimately found no grounds for it.

C/9215/2020 · ge (art. 725a al. 1 CO)

Company Bankruptcy Appeal Dismissed Due to Unsubstantiated Restructuring Plan

This provision governs the possibility for the judge to adjourn bankruptcy if the company's restructuring appears possible, which was the core issue of the appeal.