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Art. 663 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)

OR; Dritte Abteilung: Die Handelsgesellschaften und die Genossenschaft; Sechsundzwanzigster Titel: Die Aktiengesellschaft; Zweiter Abschnitt: Rechte und Pflichten der Aktionäre; A. Recht auf Gewinn- und Liquidationsanteil; II. Berechnungsart
Originalquelle öffnen Gesamter Erlass (1,685 Artikel) Maschinenlesbares Markdown (.md)

Art. 663 OR

← Art. 662a OR Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR) Art. 663a und 663b OR →

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Gerichtsentscheide zu dieser Bestimmung (7)

HG100223 · zh (Art. 663 OR)
Share Purchase Misrepresentation and Warranty Breach with Offset Counterclaim
Governs the accounting treatment of extraordinary expenses.
FI.2009.0052 · vd (Art. 663 CO)
Representative's Liability for Undocumented Expenses and Tax Evasion Fines
Cited to highlight the representative's violation of accounting law.
FI.2006.0009 · vd (art. 663 al. 3 CO)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section concerning the deductibility of provisions, but not explicitly cited in the final orders (I-IV).
FI.1995.0126 · vd (art. 663 al. 3 CO)
Construction Company Tax Reassessment Appeal: Warranty Provision Upheld, Sales Undervaluation and Shareholder Wealth Upheld
Cited in the reasoning section regarding profit and loss account charges, but not in the dispositive orders.
VPB 1985-10-02 (Art. 663 Abs. 2 OR)
Swiss Code of Obligations Amendments: Stock Corporations, Share Transfers, and Voting Rights
The court addressed the minimum breakdown of the income statement, specifically concerning operating income, financial income, and extraordinary income.
VPB 1985-10-02 (Art. 663 Abs. 3 OR)
Swiss Code of Obligations Amendments: Stock Corporations, Share Transfers, and Voting Rights
The court ruled on the presentation of expenses in the income statement, specifically concerning operating expenses, financial expenses, and depreciation/value adjustments/provisions.
HG100223 · zh (Art. 663 OR)
Share Purchase Price Reduction Claim vs. Assigned Receivable Counterclaim
Mentioned in the context of treating an expense as an extraordinary expense in the 2009 annual financial statements, relevant for claims concerning the 2008 annual statement warranty.