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In the case of unpaid leave, accident insurance coverage ends after 30 days; for the pension fund and other social benefits, individual regulations must be observed. It is advisable to clarify insurance coverage and ongoing payments in detail before taking such leave.

The new stock corporation law, effective from January 1, 2023, stipulates that monitoring liquidity and financial status are core responsibilities of the board of directors. In the event of impending insolvency, the board of directors must act immediately to ensure or restore solvency.

The revised Stock Corporation Act comes into effect on January 1, 2023, and allows dividends from current profits with an interim financial statement during the fiscal year. Such a distribution requires an audited interim financial statement and a general meeting resolution.

Since 2020, the new Stock Corporation Act has been approved, comes into effect in 2023, and regulates, among other things, capital reserves. Repayments from the capital reserve are allowed if certain conditions are met.

The Swiss stock corporation law has been revised, with new provisions taking effect from January 1, 2023, such as the free choice of the par value of shares greater than zero. Additionally, joint-stock companies may maintain their share capital in a foreign currency significant to their business operations.

As of September 30, 2022, PostFinance will replace red and orange payment slips with QR-bills and eBills to digitize payment transactions. Companies should immediately adapt their systems to benefit from the more efficient processing and administration.

Payment delays in SMEs can cause liquidity problems; preventive measures include customer reviews and personal conversations. In the event of non-payment, a request for enforcement should be considered.

Profitability ratios such as gross and profit margin show how efficiently companies generate profits from business activities. Gross margin measures the return after direct costs, while profit margin indicates net profitability.

Liquidity ratios check whether companies can settle short-term liabilities. Different liquidity ratios (1, 2, 3) measure this ability by setting assets in relation to debts.