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Art. 958e Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO)
CO; Parte quarta: Del registro di commercio, delle ditte commerciali e della contabilità commerciale ; Titolo trentesimosecondo: Della contabilità commerciale, della presentazione dei conti nonché degli altri obblighi di trasparenza e di diligenza ; Capo primo: Disposizioni generali; D. Pubblicazione e consultazione
Art. 958e CO
Dopo essere stati approvati dall’organo competente, il conto annuale e il conto di gruppo, accompagnati dalle relazioni di revisione, devono essere pubblicati nel Foglio ufficiale svizzero di commercio o trasmessi, in un esemplare e a sue spese, a chiunque ne faccia domanda nell’anno seguente l’approvazione se: 1. l’impresa è debitrice di un prestito in obbligazioni; o 2. titoli di partecipazione dell’impresa sono quotati in borsa.
Le altre imprese devono autorizzare i creditori che dimostrino un interesse degno di protezione a consultare la relazione sulla gestione e le relazioni di revisione. In caso di disaccordo, decide il giudice.
Se l’impresa si avvale delle possibilità di rinuncia previste agli articoli 961 d capoverso 1, 962 capoverso 3 o 963 a capoverso 1 numero 2, la pubblicazione e la consultazione sono rette dalle disposizioni applicabili al proprio conto annuale.
Decisioni giudiziarie che applicano questa disposizione (12)
ZR2 2024 54 · gr (Art. 958e Abs. 2 OR)
Lender's Right to Business Report Access Over Borrower Confidentiality
This article establishes the substantive right to inspect the business report, which the court confirmed was properly granted by the lower court decision.
C/13900/2024 · ge (Art. 958e al. 2 CO)
Creditor's Right to Management Reports Upheld in Debt Enforcement Context
The court confirmed the lower court's decision which ordered the appellant to provide access to management reports based on this provision.
C/10933/2022 · ge (Art. 958e al. 2 CO)
Appeal for Document Inspection in Debt Enforcement Dismissed Due to Lack of Worthy Interest
The court confirmed the lower court's decision, finding that the conditions for granting the right to consult management and audit reports under this provision were not met.
C/9601/2021 · ge (Art. 958e CO)
Appeal Regarding Access to Company Financial Reports by Alleged Creditor
The judgment was confirmed, which enforced the obligation of A____ SA to provide its 2020 management and audit reports to B____, based on this article concerning the right of creditors to consult corporate documents.
C/2532/2021 · ge (art. 958e al. 2 CO)
Creditor's Right to Access Corporate Records Despite Shareholder Status Change
The court confirmed the judgment below which upheld the request for document consultation based on the creditor status of the appellee.
C/11273/2021 · ge (art. 958e al. 2 CO)
Creditor's Right to Inspect Corporate Reports Upheld
The decision on the merits confirms the lower court's ruling, which was based on the right to consult management reports under this article, as the respondent was deemed a creditor with a legitimate interest.
C/16335/2020 · ge (art. 958e CO)
Creditor's Right to Inspection of Financial Statements Denied Due to Unsubstantiated Claims
Cited in the reasoning to define the conditions for the right to consult management and audit reports, which is the core subject of the dispute, although the final decision confirms the lower court's finding based on this standard.
HE210051 · zh (Art. 958e Abs. 2 OR)
Creditor Access to Business Report Over Arbitration Clause
The core ruling ordering the respondent to grant the applicant access to the last approved annual financial report.
HC.2020.117 · vd (Art. 958e al. 2 CO)
Creditor's Right to Inspect Management Reports Based on Acquired Debt
This provision established the right of a creditor with a legitimate interest to consult management and audit reports, which was the core subject of the initial request that the appeal reversed.
HE190382 · zh (Art. 958e Abs. 2 OR)
Creditor Right to Financial Reports Due to Potential Financial Distress
This article establishes the right of creditors to inspect the annual report and audit report, which is the subject of the request granted in order 1.
101 2017 385 · fr (art. 958e CO)
Creditor Access to Company Reports Upheld Despite Challenge to Arbitral Award Validity
The core issue addressed by the court was the right to consult the accounts based on this article, which was central to the initial request confirmed by the appeal court.
HE190382 · zh (Art. 958e Abs. 2 OR)
Creditor Access to Corporate Reports Due to Endangered Claim
This provision established the right of the applicant (creditor) to request access to the business report and auditor's report, which is the subject of order 1.