220
ORCO
CH
CH
Art. 732 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Dritte Abteilung: Die Handelsgesellschaften und die Genossenschaft; Sechsundzwanzigster Titel: Die Aktiengesellschaft; Vierter Abschnitt: Vergütungen bei Gesellschaften, deren Aktien an einer Börse kotiert sind; A. Geltungsbereich
Art. 732 OR
Die Bestimmungen dieses Abschnitts gelten für Gesellschaften, deren Aktien an einer Börse kotiert sind.
Andere Gesellschaften können in ihren Statuten vorsehen, dass sie diesen Abschnitt teilweise oder vollständig anwenden.
Gerichtsentscheide zu dieser Bestimmung (4)
VB.2004.00227 · zh (Art. 732 Abs. 2 Satz 1 OR)
Commercial Register Authority Refusal of Capital Reduction Registration Overruled Due to Creditor Waiver
The court found that the declarative capital reduction in an over-indebted company, whose over-indebtedness is economically neutralized by subordination agreements, cannot be described as manifestly contrary to the law according to this provision, thus justifying the registration.
VB.2004.00227 · zh (Art. 732 Abs. 2 OR)
Capital Reduction Registration and Creditor Subordination
The court found it inappropriate in this case to demand a special revision report pursuant to this provision.
VB.2004.00227 · zh (Art. 732 Abs. 2 Satz 1 OR)
Capital Reduction Registration and Creditor Subordination
The court ruled that the declarative capital reduction in an over-indebted company whose over-indebtedness is economically neutralized by subordination agreements cannot be described as manifestly unlawful according to this provision, meaning the registration must be granted.
B-437/2014 (art. 732 cpv. 2 CO)
Reviewer's License Revoked for Improper Capital Reduction Certificate
Cited as the legal basis for the appeal being dismissed, as the appellant performed an act reserved for a certified auditor without having the required qualification.