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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } allgemeine Reserve

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Gesetzlich vorgeschriebene Reserve, die mit 5 Prozent des Jahresgewinns geäufnet werden muss, bis sie 20 Prozent des einbezahlten Aktienkapitals erreicht.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
allgemeine Reserve
Name
general reserve
Name
réserve générale
Name
riserva generale
Description
Gesetzlich vorgeschriebene Reserve, die mit 5 Prozent des Jahresgewinns geäufnet werden muss, bis sie 20 Prozent des einbezahlten Aktienkapitals erreicht.
Description
Reserve to which is allocated five percent of the annual profit until it has reached twenty percent of the paid-in share capital.
Description
Réserve imposée par la loi qui est alimentée à raison de 5 pour cent du bénéfice de l'exercice jusqu'à concurrence du 20 pour cent du capital-actions libéré.
Description
Riserva legale alla quale è assegnato il 5 per cento dell'utile dell'esercizio sino a che non abbia raggiunto il 20 per cento del capitale azionario versato.
dateModified
2019-04-29T10:01:35.6570000Z
Identifier
193840
URL
https://www.termdat.bk.admin.ch/entry/193840
citation
Obligationenrecht, Art. 671 Abs. 1 (SR 220, Stand 2017-04)
citation
Code of Obligations, art. 671 para.1 (SR 220, transl., status 2017-04)
citation
Code des obligations, art. 671 al. 1 (RS 220, état 2017-04)
citation
Codice delle obbligazioni, art. 671 cpv. 1 (RS 220, stato 2017-04)
position
1
descriptionCitation
nach Obligationenrecht, Art. 671 Abs. 1 (SR 220, Stand 2017-04)
descriptionCitation
after Code of Obligations, art. 671 para.1 (SR 220, transl., status 2017-04)
descriptionCitation
d'après Code des obligations, art. 671 al. 1 (RS 220, état 2017-04)
descriptionCitation
secondo Codice delle obbligazioni, art. 671 cpv. 1 (RS 220, stato 2017-04)
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
inDefinedTermSet Terminologie des Gesellschaftsrechts
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Bookkeeping
termDomain TRADE
termDomain Commercial law
termDomain Debt enforcement and bankruptcy law
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000
Incoming Relationships: No results found.
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.