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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Gewinnanteile für Mitglieder des Verwaltungsrates, die nur dem Bilanzgewinn entnommen werden dürfen und nur zulässig sind, nachdem die Zuweisung an die gesetzliche Reserve gemacht und eine Dividende von 5 Prozent oder von einem durch die Statuten festgesetzten höheren Ansatz an die Aktionäre ausgerichtet worden ist.

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

Attributes

Name
Tantieme
Name
share of profit allocated to members of the board of directors
Name
tantième
Name
tantième
Description
Gewinnanteile für Mitglieder des Verwaltungsrates, die nur dem Bilanzgewinn entnommen werden dürfen und nur zulässig sind, nachdem die Zuweisung an die gesetzliche Reserve gemacht und eine Dividende von 5 Prozent oder von einem durch die Statuten festgesetzten höheren Ansatz an die Aktionäre ausgerichtet worden ist.
Description
Shares of profit allocated to members of the board of directors which may only be paid out of balance sheet profits and which are only permitted after the allocation to the legal reserve has been made and after a dividend of five percent or a higher dividend set forth by the articles of incorporation has been paid to the shareholders.
Description
Parts de bénéfice qui ne peuvent être attribuées aux membres du conseil d'administration que si elles sont prélevées sur le bénéfice résultant du bilan, après les affectations à la réserve légale et la répartition d'un dividende de 5 pour cent ou d'un taux supérieur prévu par les statuts.
Description
Indennità che può essere attribuita agli amministratori solo se prelevata sull'utile risultante dal bilancio, dopo l'assegnazione alla riserva legale e la ripartizione, tra gli azionisti, di un dividendo del 5 per cento o della percentuale superiore prevista nello statuto.
dateModified
2021-01-21T17:45:06.0270000Z
Identifier
193886
URL
https://www.termdat.bk.admin.ch/entry/193886
citation
Obligationenrecht, Art. 677 RandT (SR 220, Stand 2021-01)
citation
SACC, Swiss Code of Obligations, art. 677 para.1
citation
Code des obligations, art. 677 tit. marg. (RS 220, état 2021-01)
citation
Codice delle obbligazioni, art. 677 marg. (RS 220, stato 2021-01)
position
1
descriptionCitation
nach Obligationenrecht, Art. 677 (SR 220, Stand 2021-01)
descriptionCitation
after SACC, Swiss Code of Obligations, art. 677 para.1
descriptionCitation
d'après Code des obligations, art. 677 (RS 220, état 2021-01)
descriptionCitation
secondo Codice delle obbligazioni, art. 677 (RS 220, stato 2021-01)
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
has part management bonus
has part partecipazione agli utili
has part profit sharing bonus
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain TRADE
termDomain Commercial law
termDomain Debt enforcement and bankruptcy law
termDomain Stock exchange
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.