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S

Sanction (see Fine)

Scope of activities / Field of operation

111, 272

Secondary legislation 212, 213, 214,

217, 303, 348, 376

Security 38, 49, 75, 76, 77, 78, 108, 119,

120, 121, 123, 136, 151, 152, 165,

166, 238, 265, 266, 272, 288, 291,

317, 318, 320, 333, 336, 381, 393,

394, 395, 397, 417, 419, 425, 426,

427, 440, 441, 442, 445, 458

Seller 345, 350, 351, 352, 353, 354, 466

Sell-out (see also Exit) 143, 144, 145,

146, 147, 148, 149, 150, 446

- Sell-out right 143, 144, 145, 146,

147, 148, 149, 150

Service contract 90, 153

Share 5, 13, 16, 20, 22, 23, 24, 25, 30, 32,

33, 34, 35, 36, 37, 38, 39, 40, 41,

42, 43, 44, 48, 49, 50, 53, 54, 58,

59, 60, 64, 67, 74, 75, 77, 78, 79,

80, 81, 82, 84, 85, 86, 87, 99, 104,

106, 107, 108, 110, 111, 112, 113,

114, 115, 116, 117, 124, 126, 128,

130, 131, 132, 140, 143, 144, 145,

146, 147, 148, 149, 150, 157, 163,

164, 165, 179, 212, 214, 230, 234,

235, 244, 246, 288, 367, 391, 396,

397, 412, 427, 428, 430, 442, 461,

463, 464, 466, 468, 469, 470, 471,

472, 473, 474, 475, 476, 477, 478,

479, 480, 481, 482, 483, 484, 485,

486, 487, 492

- Share certificate 37, 49, 81, 82

- Share transfer / transfer of share

81, 82, 84, 86, 111, 114, 115, 143,

147, 214, 482

- Shareholder 19, 20, 22, 23, 24,

25, 26, 29, 30, 31, 32, 33, 35, 39,

40, 41, 42, 44, 45, 46, 48, 49, 50,

53, 54, 55, 56, 57, 58, 59, 60, 63,

64, 65, 66, 67, 68, 69, 70, 71, 72,

73, 74, 75, 76, 77, 78, 79, 80, 99,

103, 106, 107, 108, 109, 110, 111,

112, 113, 114, 115, 116, 119, 120,

121, 123, 124, 128, 135, 143, 144,

145, 146, 147, 148, 149, 150, 165,

397, 469, 475

Share purchase offer (see also Mandatory

offer) 110, 112, 113, 145, 149, 428

Signatory 4, 5, 8, 11, 175, 313, 380

Special finance houses 97

Spin-off (see also Division) 74, 103, 108

Squeeze-out (see also Expulsion) 60, 70,

71, 73, 74, 143, 144, 145, 146,

147, 148, 149, 150, 246, 446

Subsidiary (see also Dependent company)

27, 28, 29, 30, 31, 114, 138, 139,

141, 145, 327, 468, 470, 476, 484

Sukuk 97, 98, 100, 101, 102

Supplier 125, 237, 355, 356, 357, 366

Surety 53, 119, 120, 262, 263, 264, 265,

266, 267, 268, 269, 270, 271, 272,

273, 274

- Joint suretyship 268, 271

- Surety agreement 271, 272

- Surety insurance 262, 265

- Suretyship 266, 267, 268, 271

Swap 38, 39

Swiss Code of Obligations 37, 57

T

Tax 15, 16, 17, 18, 55, 85, 87, 101, 102,

243, 256, 263, 278, 279, 294, 295,

401, 430, 451, 452, 454, 455

- Tax debt 15, 16, 17

- Tax debtor 16

Tax Procedural Code / Tax Procedure

Law 15, 451, 452

Tender 262, 265, 279, 305, 318, 376,

377, 378, 414, 417, 418, 421, 423,

432, 437, 451, 466, 475, 479

Termination 57, 58, 59, 60, 61, 69, 70,

71, 72, 73, 74, 75, 77, 88, 90, 91,

92, 93, 143, 191, 233, 246, 247,

248, 258, 259, 260, 261, 308, 314,

321, 323, 324, 325, 329, 330, 331,

332, 333, 334, 335, 336, 337, 338,

339, 375, 376, 377, 378, 473

504

INDEX