{"id":19101,"date":"2025-01-21T09:17:55","date_gmt":"2025-01-21T09:17:55","guid":{"rendered":"https:\/\/bcmauditadvisory.ch\/betanew\/?page_id=19101"},"modified":"2025-02-07T09:59:10","modified_gmt":"2025-02-07T09:59:10","slug":"pflichten-bei-drohender-zahlungsunfaehigkeit-kapitalverlust-und-ueberschuldung","status":"publish","type":"page","link":"https:\/\/bcmauditadvisory.ch\/en\/pflichten-bei-drohender-zahlungsunfaehigkeit-kapitalverlust-und-ueberschuldung\/","title":{"rendered":"Duties in Cases of Imminent Insolvency, Capital Loss, and Over-Indebtedness"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div  class=\"vc_row vc-row-wrapper services_main_row_single full_width_content vc_custom_1738922310063\" data-parallax_sense=\"30\"><div class=\"wpb_row row\" >\n\t<div class=\"six dfd_col-tabletop-6 dfd_col-laptop-6 dfd_col-mobile-12 dfd_col-tablet-12 services_col_1 columns vc-column-extra-class-69e35de92fe30 vc_custom_1738922321380\" data-parallax_sense=\"30\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"60\" data-normal_resolution=\"1024\" data-normal_size=\"60\" data-tablet_resolution=\"800\" data-tablet_size=\"35\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 60px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-69e35de930084 dfd-disable-resposive-headings\" id=\"dfd-heading-69e35de930084\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h3 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \">Duties in Cases of Imminent Insolvency, Capital Loss, and Over-Indebtedness<\/h3><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-69e35de930084.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-69e35de930084 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-69e35de930084 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div><div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"20\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 20px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>As part of the revision of corporate law, new legal provisions came into force on January 1, 2023, particularly regarding the duties of the board of directors, audit firms, and licensed auditors in situations involving imminent insolvency, capital loss, or over-indebtedness.<br>\nThese changes impose clear responsibilities on both the board of directors and the audit firm.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-69e35de93bd30 dfd-disable-resposive-headings\" id=\"dfd-heading-69e35de93bd30\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h3 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \">Capital Loss<\/h3><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-69e35de93bd30.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-69e35de93bd30 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-69e35de93bd30 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div><div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"20\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 20px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p class=\"has-text-align-left has-nv-text-dark-bg-color has-text-color has-link-color wp-elements-32acd0fae4cc6dc34bd89c087e0aff6c\">If the most recent annual financial statement shows a capital loss, the board of directors must take steps to eliminate the capital loss. If necessary, it must adopt further recovery measures or propose such measures to the general meeting, to the extent within its authority (Art. 725a Abs. 1 OR).<\/p>\n<p>Art. 725a Abs. 2 OR also provides that if a company does not have an auditor (Opting-out), the most recent annual financial statement must undergo a limited audit before approval by the general meeting.<\/p>\n<p>In such cases, the limited audit is carried out under a contractual agreement, focusing solely on the review of the annual financial statement. Any proposals to the general meeting, such as offsetting the balance loss or using reserves, are not subject to this audit.<\/p>\n<p>A review can only be waived if the board of directors submits a request for deferral of payments.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"60\" data-normal_resolution=\"1024\" data-normal_size=\"60\" data-tablet_resolution=\"800\" data-tablet_size=\"35\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 60px;\"><\/div>\n\t\t<\/div> <script type=\"text\/javascript\">(function($) {$(\"head\").append(\"<style>@media (max-width: 1279px) and (min-width: 1024px){.columns.vc-column-extra-class-69e35de92fe30{padding-left: 0px !important;padding-right: 30px !important;}}@media (max-width: 1023px) and (min-width: 800px){.columns.vc-column-extra-class-69e35de92fe30{padding-left: 40px !important;padding-right: 40px !important;}}@media (max-width: 799px){.columns.vc-column-extra-class-69e35de92fe30{padding-left: 30px !important;padding-right: 30px !important;}}<\/style>\");})(jQuery);<\/script>\n\t<\/div> \n\n\t<div class=\"six dfd_col-tabletop-6 dfd_col-laptop-6 dfd_col-mobile-12 dfd_col-tablet-12 services_col_2 columns vc-column-extra-class-69e35de93c52d vc_custom_1738922329820\" data-parallax_sense=\"30\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"60\" data-normal_resolution=\"1024\" data-normal_size=\"60\" data-tablet_resolution=\"800\" data-tablet_size=\"35\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 60px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-69e35de93c6b0 dfd-disable-resposive-headings\" id=\"dfd-heading-69e35de93c6b0\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h3 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \">Over-Indebtedness<\/h3><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-69e35de93c6b0.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-69e35de93c6b0 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-69e35de93c6b0 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div><div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"20\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 20px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p class=\"has-text-align-left has-nv-text-dark-bg-color has-text-color has-link-color wp-elements-32acd0fae4cc6dc34bd89c087e0aff6c\">If there is justified concern that the liabilities of a company are no longer covered by its assets, the board of directors must immediately prepare interim financial statements at both going concern values and liquidation values.<\/p>\n<p>Even a justified suspicion of over-indebtedness triggers the duties of the board of directors.<\/p>\n<p>A review of the interim financial statement at liquidation value can be waived if the assumption of going concern is present and the interim statement at going concern values shows no over-indebtedness.<\/p>\n<p>The board of directors must have the interim financial statements reviewed by the auditor or, if one is not available, by a licensed auditor chosen by the board of directors.<\/p>\n<p>If over-indebtedness under Art. 725b OR is present, the conditions of capital loss under Art. 725a Abs. 1 OR are also met, meaning the annual financial statement must be reviewed by a licensed auditor.<\/p>\n<p>This continues until no capital loss exists. This is also true if over-indebtedness is covered by subordination agreements.\u2028The effect of subordination agreements extends only to the fact that notification to the court can be waived. The review of the annual financial statement remains obligatory.<\/p>\n<p>The effect of the subordination only extends to the fact that the notification to the court may be omitted. The audit of the annual financial statement remains mandatory.<\/p>\n<p>Non-compliance with the duties may render the approval of the annual financial statement by the general meeting invalid or even lead to liability cases for the board of directors.<\/p>\n<p><a href=\"https:\/\/bcmauditadvisory.ch\/en\/contact\/\">Feel free to contact us for further clarification<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"60\" data-normal_resolution=\"1024\" data-normal_size=\"60\" data-tablet_resolution=\"800\" data-tablet_size=\"35\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 60px;\"><\/div>\n\t\t<\/div> <script type=\"text\/javascript\">(function($) {$(\"head\").append(\"<style>@media (max-width: 1279px) and (min-width: 1024px){.columns.vc-column-extra-class-69e35de93c52d{padding-left: 30px !important;}}@media (max-width: 799px){.columns.vc-column-extra-class-69e35de93c52d{padding-left: 0px !important;}}<\/style>\");})(jQuery);<\/script>\n\t<\/div> \n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Pflichten bei drohender Zahlungsunf\u00e4higkeit, Kapitalverlust und \u00dcberschuldung Im Zuge der Aktienrechtsrevision wurden per 1. Januar 2023 die gesetzlichen Bestimmungen insbesondere in Bezug auf die Handlungspflichten der Verwaltungsr\u00e4te, der Revisionsstelle oder","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-custom-with-header.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-19101","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/comments?post=19101"}],"version-history":[{"count":28,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19101\/revisions"}],"predecessor-version":[{"id":19960,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19101\/revisions\/19960"}],"wp:attachment":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/media?parent=19101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}