Logo visoto
  1. Home
Page icon

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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

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

Attributes

Name
Aufwertungsreserve
Name
revaluation reserve
Name
réserve de réévaluation
Name
riserva di rivalutazione
dateModified
2021-01-06T15:43:51.3030000Z
Identifier
193899
URL
https://www.termdat.bk.admin.ch/entry/193899
citation
Obligationenrecht, Art. 671b (SR 220, 2021-01)
citation
SACC, Swiss Code of Obligations (transl.), art. 671b
citation
Code des obligations, art. 671b (RS 220, état 2020-01)
citation
Codice delle obbligazioni, art. 671b (RS 220, stato 2020-01)
position
1
Linguistic Context
Die Aufwertungsreserve kann nur durch Umwandlung in Aktienkapital sowie durch Wiederabschreibung oder Veräusserung der aufgewerteten Aktien aufgelöst werden.
Linguistic Context
La réserve de réévaluation ne peut être dissoute que par transformation en capital-actions, par amortissement ou par aliénation des actifs réévalués.
Linguistic Context
La riserva di rivalutazione può essere sciolta soltanto se trasformata in capitale azionario, nonché mediante riammortamento o alienazione degli attivi rivalutati.
Linguistic Context
The revaluation reserve may only be dissolved by the conversion into share capital as well as by depreciation or alienation of the revalued assets.
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.