Kernrechtsfrage
Whether the appeal against the interim asset freeze was admissible under Art. 80e lit. b IRSG because it caused an immediate and irreparable harm.
Extrahierter Entscheid
No. The company did not credibly show that the account freeze caused an immediate and irreparable harm within the meaning of Art. 80e lit. b IRSG.
Extrahierte Begründung
Such harm is exceptional and must be made credible with concrete facts. The company alleged existential danger, debt negotiations, and lost business opportunities, but gave no details on its business, liquidity, creditors, or lost transactions and produced no supporting documents.