Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations
Diritto nazionale 2 Diritto privato - Procedura civile - Esecuzione 22 Codice delle obbligazioni

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

220 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (Libro quinto: Diritto delle obbligazioni)

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Art. 964a A. Principle

1 Undertakings shall prepare a report on non-financial matters each year if:

1.
they are companies of public interest as defined in Article 2 letter c of the Auditor Oversight Act of 16 December 2005795;
2.
together with the Swiss or foreign undertakings that they control, they have at least 500 full-time equivalent positions on annual average in two successive financial years; and
3.
together with the Swiss or foreign undertakings that they control, they exceed at least one of the following amounts in two successive financial years:
a.
a balance sheet total of 20 million francs,
b.
sales revenue of 40 million francs.

2 The foregoing requirement does not apply to undertakings that are controlled by another undertaking:

1.
to which paragraph 1 applies; or
2.
that must prepare an equivalent report under foreign law.

795 SR 221.302

Art. 964 C. Norme contabili riconosciute

793 Abrogato dal n. I della LF del 22 dic. 1999, con effetto dal 1° giu. 2002 (RU 2002 949; FF 1999 4457).

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.