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Enrico wrote, "I cannot understad the functionality of this statements. Nothing from help, could someone explain that?"

When a switch is "on" it means the switch is closed, or the switch contacts are closed or connected. ?A connection is made through the switch. ?The switch is in the state where it has a low resistance.

When a switch is "off" it is the opposite. ?The switch is open, with a high resistance.

For LTspice's switch model, "on" and "off" only mean the two states of the switch. ?You could have the model work "backwards", so that the "on" condition is the high resistance state.

I hope this answers your question.

Andy