220 Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)

220 Loi fédérale du 30 mars 1911 complétant le code civil suisse (Livre cinquième: Droit des obligations)

Art. 961d E. Simplifications

1 The additional information in the notes to the annual accounts, the cash flow statement and the management report may be dispensed with if:

1.
the undertaking prepares an account or consolidated accounts in accordance with a recognised financial reporting standard; or
2.
a legal entity that controls the undertaking prepares consolidated accounts in accordance with a recognised financial reporting standard.790

2 The following persons may request financial reports in accordance with the regulations in this Section:

1.
company members who represent at least 10 per cent of the basic capital;
2.
10 per cent of cooperative members or 20 per cent of the members of an association;
3.
any company member or any member subject to personal liability or a duty to pay in further capital.

790 Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Art. 961a B. Mentions supplémentaires dans l’annexe aux comptes annuels

L’annexe aux comptes annuels fournit des informations supplémentaires sur les faits suivants:

1.
la ventilation des dettes à long terme portant intérêt, selon leur exigibilité, à savoir de un à cinq ans et plus de cinq ans;
2.
le montant des honoraires versés à l’organe de révision pour les prestations en matière de révision, d’une part, et pour les autres prestations de services, d’autre part.
 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.