{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Subject(ID=33081L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Subject(ID=33081L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Subject"},"Meetings":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Meeting(ID=1946L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1946L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Meeting"},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1946L,Language='DE')/Sessions"}},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1946L,Language='DE')/Subjects"}},"ID":"1946","Language":"DE","MeetingNumber":5,"IdSession":4901,"SessionNumber":1,"SessionName":"Wintersession 2011","Council":2,"CouncilName":"St\u00e4nderat","CouncilAbbreviation":"SR","Date":"\/Date(1323648000000)\/","Begin":"1615","Modified":"\/Date(1447070442757)\/","LegislativePeriodNumber":49,"PublicationStatus":"final","MeetingOrderText":"F\u00fcnfte Sitzung","SortOrder":5,"Location":"S"},"SubjectsBusiness":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20080011,IdSubject=33081L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20080011,IdSubject=33081L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.SubjectBusiness"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20080011,IdSubject=33081L,Language='DE')/Subjects"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20080011,IdSubject=33081L,Language='DE')/Businesses"}},"IdSubject":"33081","BusinessNumber":20080011,"Language":"DE","BusinessShortNumber":"08.011","Title":"OR. Aktien- und Rechnungslegungsrecht","SortOrder":1,"PublishedNotes":"Differenzen - Divergences\n","Modified":"\/Date(1447069360743)\/","TitleDE":"OR. Aktien- und\nRechnungslegungsrecht","TitleFR":"CO. Droit de la soci\u00e9t\u00e9 anonyme\net droit comptable","TitleIT":null}]},"Transcripts":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=181141L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181141L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181141L,Language='DE')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181141L,Language='DE')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181141L,Language='DE')/Businesses"}},"ID":"181141","Language":"DE","IdSubject":"33081","VoteId":null,"PersonNumber":1256,"Type":1,"Text":"<pd_text><p><i>Angenommen - Adopt\u00e9</i></p>\n</pd_text>","MeetingCouncilAbbreviation":"S","MeetingDate":"20111212","MeetingVerbalixOid":2141,"IdSession":"4901","SpeakerFirstName":"Hans","SpeakerLastName":"Altherr","SpeakerFullName":"Altherr Hans","SpeakerFunction":"Mit-M","CouncilId":2,"CouncilName":"St\u00e4nderat","CantonId":15,"CantonName":"Appenzell A.-Rh.","CantonAbbreviation":"AR","ParlGroupName":"FDP-Liberale Fraktion","ParlGroupAbbreviation":"RL","SortOrder":3,"Start":"\/Date(1323708105223)\/","End":"\/Date(1323708192170)\/","Function":"P-M","DisplaySpeaker":false,"LanguageOfText":null,"Modified":"\/Date(1544535173847)\/","StartTimeWithTimezone":"\/Date(1323708105223+0060)\/","EndTimeWithTimezone":"\/Date(1323708192170+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null},{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=181142L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181142L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181142L,Language='DE')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181142L,Language='DE')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181142L,Language='DE')/Businesses"}},"ID":"181142","Language":"DE","IdSubject":"33081","VoteId":null,"PersonNumber":477,"Type":1,"Text":"<pd_text><p>Sie haben die Fahne bekommen. Es waren noch vier Differenzen, die der Einigungskonferenz vorlagen. Bei allen Punkten ist die Einigungskonferenz der Version des St\u00e4nderates gefolgt. Diese Haltung entsprach auch der Meinung des Bundesrates.</p>\n<p>Es ging zun\u00e4chst einmal um die Bewertung von Verbindlichkeiten und darum, dass diese zum Nennwert eingesetzt werden m\u00fcssen. Dem ist die Konferenz mit 18 zu 16 Stimmen gefolgt.</p>\n<p>Bei den Artikeln 961d und 963b ging es um Fragen des Minderheitenschutzes. Dieser war schon w\u00e4hrend der ganzen Beratung sehr umstritten. Auch in der Einigungskonferenz [PAGE 1115] war das Abstimmungsresultat beide Male 13 zu 12 Stimmen; aber der St\u00e4nderat hat da obsiegt.</p>\n<p>Dann ging es um die Frage der anerkannten Standards zur Rechnungslegung, um die Frage, wer bestimmt, welches die anerkannten Standards sind - ob dies der Bundesrat sein soll oder ob dies allenfalls die B\u00f6rse, also eine private Organisation, sein kann. Auch hier ist die Einigungskonferenz mit 17 zu 8 Stimmen der Auffassung gefolgt, dass der Bundesrat zust\u00e4ndig sein soll.</p>\n<p>Ich bitte Sie, diesem Ergebnis, das ja nur in globo akzeptiert oder verworfen werden kann, zuzustimmen.</p>\n</pd_text>","MeetingCouncilAbbreviation":"S","MeetingDate":"20111212","MeetingVerbalixOid":2141,"IdSession":"4901","SpeakerFirstName":"Claude","SpeakerLastName":"Janiak","SpeakerFullName":"Janiak Claude","SpeakerFunction":"Mit-M","CouncilId":2,"CouncilName":"St\u00e4nderat","CantonId":13,"CantonName":"Basel-Landschaft","CantonAbbreviation":"BL","ParlGroupName":"Sozialdemokratische Fraktion","ParlGroupAbbreviation":"S","SortOrder":2,"Start":"\/Date(1323708005120)\/","End":"\/Date(1323708105223)\/","Function":"*","DisplaySpeaker":true,"LanguageOfText":"DE","Modified":"\/Date(1544535173847)\/","StartTimeWithTimezone":"\/Date(1323708005120+0060)\/","EndTimeWithTimezone":"\/Date(1323708105223+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null},{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=181143L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181143L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181143L,Language='DE')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181143L,Language='DE')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=181143L,Language='DE')/Businesses"}},"ID":"181143","Language":"DE","IdSubject":"33081","VoteId":null,"PersonNumber":1256,"Type":1,"Text":"<pd_text><p>Ich ben\u00fctze die Zeit, bis Frau Bundesr\u00e4tin Sommaruga bei uns ist, um zu einem Geburtstag zu gratulieren. Da es nichts kostet, mache ich es auch bei ihm: Es handelt sich bei ihm um den Pr\u00e4sidenten der Finanzkommission, Herrn Pankraz Freitag. Herzliche Gratulation! <i>(Heiterkeit, Beifall)</i></p>\n<p>[VS]</p>\n<p>[VS]</p>\n<p><b>2. Obligationenrecht (Rechnungslegungsrecht) </b></p>\n<p><b>2. Code des obligations (Droit comptable) </b></p>\n<p>[VS]</p>\n<p><b>Art. 960e Abs. 1; 961d Abs. 2 Ziff. 1; 962a Abs. 5; 963b Abs. 3 </b></p>\n<p><i>Antrag der Einigungskonferenz</i></p>\n<p>Zustimmung zum Beschluss des St\u00e4nderates</p>\n<p>[VS]</p>\n<p><b>Art. 960e al. 1; 961d al. 2 ch. 1; 962a al. 5; 963b al. 3</b></p>\n<p><i>Proposition de la Conf\u00e9rence de conciliation</i></p>\n<p>Adh\u00e9rer \u00e0 la d\u00e9cision du Conseil des Etats</p>\n</pd_text>","MeetingCouncilAbbreviation":"S","MeetingDate":"20111212","MeetingVerbalixOid":2141,"IdSession":"4901","SpeakerFirstName":"Hans","SpeakerLastName":"Altherr","SpeakerFullName":"Altherr Hans","SpeakerFunction":"Mit-M","CouncilId":2,"CouncilName":"St\u00e4nderat","CantonId":15,"CantonName":"Appenzell A.-Rh.","CantonAbbreviation":"AR","ParlGroupName":"FDP-Liberale Fraktion","ParlGroupAbbreviation":"RL","SortOrder":1,"Start":"\/Date(1323707983620)\/","End":"\/Date(1323708005120)\/","Function":"P-M","DisplaySpeaker":true,"LanguageOfText":"DE","Modified":"\/Date(1544535173847)\/","StartTimeWithTimezone":"\/Date(1323707983620+0060)\/","EndTimeWithTimezone":"\/Date(1323708005120+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null}]},"ID":"33081","Language":"DE","IdMeeting":"1946","VerbalixOid":369292,"SortOrder":3,"Modified":"\/Date(1544535173847)\/"}}