Rethinking Reserves in the Swiss Code of Obligations
This work examines reserves in the recently revised Swiss Code of Obligations. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly. By focusing on an instrument in the banking sector, the reserves...
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| Fformat: | Online |
| Iaith: | Saesneg |
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EIZ Publishing
2024
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| Pynciau: | |
| Mynediad Ar-lein: | ONIX_20240708_9783038055068_183 |
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Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!
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| _version_ | 1869529011387891712 |
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| author | Märki, Yvette |
| author_browse | Märki, Yvette |
| author_facet | Märki, Yvette |
| author_sort | Märki, Yvette |
| collection | Directory of Open Access Books |
| description | This work examines reserves in the recently revised Swiss Code of Obligations. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly. By focusing on an instrument in the banking sector, the reserves for general banking risks, this work investigates the general assembly’s possibility to delegate the power to form further reserves to the board of directors based on the articles of the association. This question is analyzed in the context of companies limited by shares, limited liability companies, and cooperatives. Finally, the effects of such a delegation and the consequences in a practical view of going to court are analyzed through the Federal Supreme Court’s judgment in a similar topic of delegation. |
| format | Online |
| id | doab-20.500.12854ir-139902 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | EIZ Publishing |
| publisherStr | EIZ Publishing |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1399022024-07-09T04:49:57Z Rethinking Reserves in the Swiss Code of Obligations Märki, Yvette Reserven Kapitalreserven Statuten Delegation Aktienrechtsrevision Aktienrecht Reserven für Allgemeine Bankenrisiken stille Reserven thema EDItEUR::L Law thema EDItEUR::R Earth Sciences, Geography, Environment, Planning This work examines reserves in the recently revised Swiss Code of Obligations. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly. By focusing on an instrument in the banking sector, the reserves for general banking risks, this work investigates the general assembly’s possibility to delegate the power to form further reserves to the board of directors based on the articles of the association. This question is analyzed in the context of companies limited by shares, limited liability companies, and cooperatives. Finally, the effects of such a delegation and the consequences in a practical view of going to court are analyzed through the Federal Supreme Court’s judgment in a similar topic of delegation. 2024-07-09T04:49:56Z 2024-07-09T04:49:56Z 2024-07-08T16:23:33Z 2022 book ONIX_20240708_9783038055068_183 https://library.oapen.org/handle/20.500.12657/91846 9783038055068 https://directory.doabooks.org/handle/20.500.12854/139902 eng open access image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/91846/1/209690.pdf EIZ Publishing EIZ Publishing 10.36862/eiz-506 10.36862/eiz-506 91e6d89a-09b4-428c-88e0-d8c7805ed89d 8a470d39-caea-487e-95e2-ffec99f110ef c9fff097-a6b0-4c97-afcd-d033f5f27a3d 07f61e34-5b96-49f0-9860-c87dd8228f26 9783038055068 Swiss National Science Foundation (SNF) Zürich 10BP12_209690 Open Access Books Schweizerischer Nationalfonds zur Förderung der Wissenschaftlichen Forschung Swiss National Science Foundation 10.13039/501100001711 open access |
| spellingShingle | Reserven Kapitalreserven Statuten Delegation Aktienrechtsrevision Aktienrecht Reserven für Allgemeine Bankenrisiken stille Reserven thema EDItEUR::L Law thema EDItEUR::R Earth Sciences, Geography, Environment, Planning Märki, Yvette Rethinking Reserves in the Swiss Code of Obligations |
| title | Rethinking Reserves in the Swiss Code of Obligations |
| title_full | Rethinking Reserves in the Swiss Code of Obligations |
| title_fullStr | Rethinking Reserves in the Swiss Code of Obligations |
| title_full_unstemmed | Rethinking Reserves in the Swiss Code of Obligations |
| title_short | Rethinking Reserves in the Swiss Code of Obligations |
| title_sort | rethinking reserves in the swiss code of obligations |
| topic | Reserven Kapitalreserven Statuten Delegation Aktienrechtsrevision Aktienrecht Reserven für Allgemeine Bankenrisiken stille Reserven thema EDItEUR::L Law thema EDItEUR::R Earth Sciences, Geography, Environment, Planning |
| topic_facet | Reserven Kapitalreserven Statuten Delegation Aktienrechtsrevision Aktienrecht Reserven für Allgemeine Bankenrisiken stille Reserven thema EDItEUR::L Law thema EDItEUR::R Earth Sciences, Geography, Environment, Planning |
| url | ONIX_20240708_9783038055068_183 |
| work_keys_str_mv | AT markiyvette rethinkingreservesintheswisscodeofobligations |