The company law has been comprehensively revised and expanded as of 1 January 2023.
One relevant provision is the revised Art. 725 CO, according to which the board of directors monitors the solvency of the company.
Board of Directors monitors the solvency of the company.
In the current vision, this provision is discussed further and a corresponding working tool is recommended and made available.
Vision 5.2023 – financial plan according to company law (PDF)