Neuware -This work examines reserves in the recently revised Swiss Code of Obligations, which will enter into force 1 January 2023. 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.Books on Demand GmbH, �berseering 33, 22297 Hamburg 256 pp. Englisch.

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Bibliographic Details

Title: Rethinking Reserves in the Swiss Code of Obligations
Publisher: Buch & Netz Aug 2022
Publication Date: 2022
Language: English
ISBN 10: 3038055069
ISBN 13: 9783038055068
Binding: Taschenbuch
Condition: Neu
Dimensions: 225 millimeters width by 155 millimeters height by 16 millimeters depth
Weight: 422 grams

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