220
ORCO
CH
Art. 732 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO)
CO; Parte terza: Delle società commerciali e della società cooperativa ; Titolo ventesimosesto: Della società anonima ; Capo quarto: Retribuzioni nelle società le cui azioni sono quotate in borsa; A. Campo d’applicazione
Art. 732 CO
Le disposizioni del presente capo si applicano alle società le cui azioni sono quotate in borsa.
Le altre società possono prevedere nello statuto che il presente capo si applichi in tutto o in parte.
Decisioni giudiziarie che applicano questa disposizione (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.