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. 962 A. General

1 In addition to annual accounts under this Title, the following must prepare financial statements in accordance with a recognised financial reporting standard:

1.
companies whose equity securities are listed on a stock market, if the stock market so requires;
2.
cooperatives with a minimum of 2000 members;
3.
foundations that are required by law to have an ordinary audit.

2 The following may also request financial statements in accordance with a recognised standard:

1.
company members who represent at least 20 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.

3 The duty to prepare financial statements in accordance with a recognised standard ceases to apply if consolidated accounts are prepared in accordance with a recognised standard.

4 The supreme management or administrative body is responsible for choosing the recognised standard, unless the Articles of Association, the by-laws or the foundation deed provide otherwise or the supreme management body fails to specify the recognised standard.

Art. 961b C. Tableau des flux de trésorerie

Le tableau des flux de trésorerie présente séparément les flux de trésorerie liés aux activités d’exploitation, aux activités d’investissement et aux activités de financement.

 

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.