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<\/b><\/p>\n1. Flexibilit\u00e9 accrue dans la structure du capital<\/h3>\n
1.1 Capital-actions en monnaie \u00e9trang\u00e8re<\/span><\/p>\n Les soci\u00e9t\u00e9s existantes et nouvelles peuvent d\u00e9sormais fixer leur capital-actions dans une monnaie \u00e9trang\u00e8re qui est la plus importante au regard des activit\u00e9s de l\u2019entreprise. Dans ce cas :<\/span><\/p>\n 1.2 Valeur nominale minimum<\/span><\/p>\n Une action peut d\u00e9sormais avoir une valeur nominale inf\u00e9rieure \u00e0 1 centime pour autant qu\u2019elle soit sup\u00e9rieure \u00e0 0.<\/span><\/p>\n 1.3 Marge de fluctuation du capital<\/span><\/p>\n Les statuts peuvent autoriser le Conseil d\u2019administration \u00e0 augmenter ou r\u00e9duire le capital-actions pendant une dur\u00e9e n\u2019exc\u00e9dant pas 5 ans dans les limites suivantes :<\/span><\/p>\n 1.4 R\u00e9duction de capital<\/span><\/p>\n Une seule publication (au lieu de 3) de l\u2019appel aux cr\u00e9ancier\u00b7\u00e8re\u00b7s dans la Feuille officielle suisse du commerce (FOSC) est maintenant n\u00e9cessaire et les cr\u00e9ancier\u00b7\u00e8re\u00b7s n\u2019auront qu\u2019un d\u00e9lai de 30 jours (contre 2 mois auparavant) pour exiger la garantie de leurs cr\u00e9ances apr\u00e8s la parution dans la FOSC.<\/span><\/p>\n <\/p>\n L\u2019Assembl\u00e9e g\u00e9n\u00e9rale peut d\u00e9sormais d\u00e9cider, sur la base de comptes interm\u00e9diaires, de verser des dividendes \u00e0 partir de b\u00e9n\u00e9fices de l\u2019exercice actuel (pratique interdite jusqu\u2019\u00e0 pr\u00e9sent).<\/span><\/p>\n L\u2019organe de r\u00e9vision doit v\u00e9rifier les comptes interm\u00e9diaires avant que l\u2019Assembl\u00e9e g\u00e9n\u00e9rale ne statue (sauf en cas d\u2019opting-out) \u00e0 moins que:<\/span><\/p>\n <\/span><\/p>\n <\/span><\/p>\n 3.1 Assembl\u00e9e g\u00e9n\u00e9rale physique<\/span><\/p>\n L\u2019Assembl\u00e9e g\u00e9n\u00e9rale peut se tenir simultan\u00e9ment en plusieurs lieux. Il est autoris\u00e9 de participer et de voter \u00e0 distance, par voie \u00e9lectronique (t\u00e9l\u00e9phone, vid\u00e9oconf\u00e9rence ou autres). Les interventions doivent \u00eatre retransmises en direct par des moyens audiovisuels sur tous les sites de r\u00e9union.<\/span><\/p>\n 3.2. Assembl\u00e9e g\u00e9n\u00e9rale virtuelle<\/span><\/p>\n Apr\u00e8s les diff\u00e9rentes restrictions li\u00e9es au Coronavirus, le droit r\u00e9vis\u00e9 de la soci\u00e9t\u00e9 anonyme autorise que les Assembl\u00e9es g\u00e9n\u00e9rales puissent se tenir sous forme virtuelle si les statuts le pr\u00e9voient et que le Conseil d\u2019administration d\u00e9signe dans la convocation un repr\u00e9sentant ind\u00e9pendant.<\/span><\/p>\n 3.3 Assembl\u00e9e universelle<\/span><\/p>\n Il est d\u00e9sormais possible de substituer l\u2019Assembl\u00e9e universelle formelle par des d\u00e9cisions prises par voie de circulation si la totalit\u00e9 des actionnaires participent et qu\u2019aucun\u00b7e d\u2019eux\u00b7elles ne demande une discussion.<\/span><\/p>\n <\/b><\/p>\n <\/b><\/p>\n Le droit r\u00e9vis\u00e9 de la SA introduit un abaissement des seuils li\u00e9s aux droits des actionnaires r\u00e9sum\u00e9 ci-apr\u00e8s :<\/span><\/p>\n [\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-ficuciaire-legal-news-0123-1.png\u00a0\u00bb alt=\u00a0\u00bbGraphique nombres de frontaliers\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-legal-news-0123-1″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text ul_type=\u00a0\u00bbsquare\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb link_font=\u00a0\u00bb||||on||||\u00a0\u00bb link_text_color=\u00a0\u00bb#002856″ header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n Le conseil d\u2019administration est tenu de surveiller le niveau des liquidit\u00e9s. En cas de menace d\u2019insolvabilit\u00e9, il doit prendre des mesures visant \u00e0 garantir la solvabilit\u00e9.<\/span><\/p>\n Si la soci\u00e9t\u00e9 n\u2019a pas d\u2019organe de r\u00e9vision, en cas de perte de capital ou de surendettement, les derniers comptes annuels doivent \u00eatre soumis \u00e0 un contr\u00f4le restreint r\u00e9alis\u00e9 par un r\u00e9viseur agr\u00e9\u00e9 avant de pouvoir \u00eatre approuv\u00e9s par l\u2019Assembl\u00e9e g\u00e9n\u00e9rale. Le Conseil d\u2019administration d\u00e9signe le r\u00e9viseur agr\u00e9\u00e9.<\/span><\/p>\n Voir notre news compl\u00e8te sur ce sujet.<\/span><\/a><\/p>\n <\/p>\n 6.1. Repr\u00e9sentation des sexes<\/span><\/p>\n La nouvelle loi introduit des quotas de repr\u00e9sentation des sexes dans les grandes soci\u00e9t\u00e9s cot\u00e9es. La repr\u00e9sentation de chaque sexe devra atteindre au minimum :<\/span><\/p>\n Si cela n\u2019est pas le cas, le rapport de r\u00e9mun\u00e9ration devra mentionner:<\/span><\/p>\n <\/p>\n 6.2. R\u00e9mun\u00e9rations abusives<\/b><\/p>\n L\u2019Ordonnance contre les r\u00e9mun\u00e9rations abusives dans les soci\u00e9t\u00e9s anonymes cot\u00e9es en bourse (ORab)<\/span><\/a> a \u00e9t\u00e9 abrog\u00e9e et les anciennes r\u00e8gles, qui ont subi quelques modifications, ont \u00e9t\u00e9 reprises dans <\/span>le droit de la soci\u00e9t\u00e9 anonyme.<\/span><\/a><\/p>\n <\/p>\n Les grandes entreprises actives dans la production de mati\u00e8res premi\u00e8res doivent \u00e9tablir un rapport sur tous les paiements atteignant au moins CHF 100\u2019000.- au profit des gouvernements.<\/span><\/p>\n Les entreprises disposent de 2 ans \u00e0 partir du 1er janvier 2023 pour la modification des statuts qui doit faire l\u2019objet d\u2019un acte authentique et \u00eatre inscrite au Registre du Commerce.<\/span><\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5″ _builder_version=\u00a0\u00bb4.25.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb 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rules.<\/p>","protected":false},"author":2,"featured_media":235931,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[],"actualite-theme":[88],"class_list":["post-236510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","actualite-theme-conseils-juridiques"],"acf":[],"yoast_head":"\n\n
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2. Plus de souplesse dans le versement de dividendes<\/h3>\n
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<\/span>3. Modernisation des Assembl\u00e9es g\u00e9n\u00e9rales<\/h3>\n
Renforcement des droits des actionnaires<\/h3>\n
5. Nouvelles obligations pour les entreprises en difficult\u00e9 financi\u00e8re<\/h3>\n
6. R\u00e8gles sp\u00e9cifiques aux soci\u00e9t\u00e9s cot\u00e9es<\/h3>\n
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Derni\u00e8res actualit\u00e9s<\/h2>\n
Nos expert\u00b7e\u00b7s sont \u00e0 votre disposition pour vous conseiller sur l\u2019application des nouvelles dispositions offertes par le droit r\u00e9vis\u00e9 de la SA.<\/span><\/h3>\n