This edition has been reviewed and updated, including the relevant general provisions of the civil code, and also incorporates the 1985 revisions to the law regarding Stiftungen (foundations). There is an overall emphasis on US legal terminology, although in a few instances references to English (UK) parlance is maintained for comparative purposes. The updating of the text was prompted by the revision of the Aktienrecht (share law), which became effective in 1992. The relevant sections of the Code (Arts. 620 to 763) have been fully re-translated, incorporating the revisions, together with selected relevant new provisions from other related laws. There is also an in-depth translation addressing current issues, including, besides the substance of the revision code, comparative aspects of both the laws of the European Union and the United States, including accounting rules. The charts and tables are also revised for this edition, including the 'synoptic tables'.
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