In the case of subsequent payment from freely usable equity capital, it must be ensured that there is no breach of the requirement to return the deposits (Art. 680 para. 2 OR). This means that sufficient.
Post-liberation report
The Board of Directors is responsible for resolving on the subsequent payment of contributions on shares that are not fully paid up. There are three ways of post-liberation.
- cash payment
- contribution in kind
- offseting
Point one is a simple payment, which does not require a post-liberation report and an audit report.
Items two and three are each a qualified payment that requires a post-liberation report, which must be checked for completeness and accuracy by an approved auditor.
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Project Lead
Daniel Carotta
+41 44 533 76 00
PRÜFAG Wirtschaftsprüfung AG - Badenerstrasse 144 - 8004 Zürich - Phone +41 44 533 76 00 - info@pruefag.ch
PRÜFAG Lohnbuchkontrollen AG - Badenerstrasse 144 - 8004 Zürich - Phone +41 44 533 76 00 - info@pruefag.ch
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