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

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
Reserve für eigene Aktien
Name
reserve for own shares
Name
réserve pour actions propres
Name
riserva per azioni proprie
dateModified
2021-01-05T17:28:44.1470000Z
Identifier
193909
URL
https://www.termdat.bk.admin.ch/entry/193909
citation
Obligationenrecht, Art. 671a (SR 220, Stand 2021-01)
citation
SACC, Swiss Code of Obligations (transl.), art. 671a
citation
Code des obligations, art. 671a (RS 22, état 2021-01)
citation
Codice delle obbligazioni, art. 671a (RS 220, stato 2021-01)
position
1
Linguistic Context
Die Reserve für eigene Aktien kann bei Veräusserung oder Vernichtung von Aktien im Umfang der Anschaffungswerte aufgehoben werden.
Linguistic Context
In the case of alienation or cancelation of shares, the reserve for own shares may be dissolved to a maximum of their acquisition value.
Linguistic Context
La réserve constituée par la société à raison de la détention de ses propres actions peut être dissoute dans la limite de leur valeur d'acquisition si les actions sont aliénées ou cancellées.
Linguistic Context
La riserva per azioni proprie può essere sciolta nella misura dei valori di acquisto se le azioni sono alienate od annullate.
Applicable Country
CH
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.