500 Keywords
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Balance of power
Checks and Balances
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Balance sheet
The balance sheet provides information about all assets and liabilities of the association and also shows whether the association has closed the year with a profit or loss. The ...
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Ballot vote
The ballot vote does not take place in the general meeting, but the members vote in writing. The ballot is only used for particularly important issues and is only allowed if it ...
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Bankruptcy
If an association becomes insolvent, i.e. it can no longer settle unpaid bills, this can lead to bankruptcy. Bankruptcy proceedings are opened by a judge either at the request o...
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Basis
Members form the basis and thus the foundation and the support of any association – they are not just a “necessary evil”. Therefore it is important to respect member rights and ...
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Benevol
Benevol is the French name for voluntary work (bene volere, Latin for good will or benevolence). Under the umbrella of Benevol Schweiz, different entities are grouped together w...
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Bookkeeping
According to the law (Art. 69a SCC), the board is required to keep records of the accounts of the association. The provisions of the Swiss Code of Obligations with respect to co...
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Budget
The committee is planning (budgeting) the allocation of funds for the coming year together with planning the association’s activities. The budget lists how much income is expect...
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Business associations
Business associations are interest groups. They operate in an economic environment, but are not designed directly for making profits and therefore permissible. They include empl...
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Business run on commercial lines
A business that offers services or goods against payment. A commercial business has an economic purpose; it serves to generate a profit. Associations may engage in commercial ac...
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By law
Article 63 of the Civil Code (CC) stipulates that the provisions prescribed by law may not be modified by the articles of association. That means that these provisions are manda...