Art. 652eOR from 2023
Art. 652e (1)
The board of directors shall draw up a written report in which it gives account of:1. (2) the nature and condition of contributions in kind and the appropriateness of their valuation;2. the existence of debts and whether such debts may be set off;3. the free disposability of the equity capital thus converted;4. compliance with the resolution of the general meeting, in particular concerning restrictions on or cancellation of subscription rights and the allocation of subscription rights that have not been exercised or have been withdrawn;5. the reasons for and appropriateness of special privileges accorded to specific shareholders or other persons.
(1) Inserted by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 ([AS 1992 733]; [BBl 1983 II 745]). (2) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS 2020 4005]; [2022 109]; [BBl 2017 399]).
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