Droit interne 2 Droit privé - Procédure civile - Exécution 22 Code des obligations
Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations

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

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

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Art. 958e D. Publication et consultation

1 Les comptes annuels individuels et les comptes annuels consolidés accompagnés des rapports de révision sont publiés dans la Feuille officielle suisse du commerce ou délivrés à toute personne qui en fait la demande dans les douze mois qui suivent leur approbation, à ses frais, lorsque l’entreprise répond à l’une des conditions suivantes:

1.
elle est débitrice d’un emprunt par obligations;
2.
elle a des titres de participation cotés en bourse.

2 Les autres entreprises doivent reconnaître à tout créancier qui fait valoir un intérêt digne de protection le droit de consulter le rapport de gestion et les rapports de révision. En cas de litige, le juge tranche.

3 Lorsque l’entreprise fait usage des possibilités de renonciation prévues aux art. 961d, al. 1, 962, al. 3, ou 963a, al. 1, ch. 2, la publication et la consultation sont soumises aux règles applicables à ses propres comptes annuels.792

792 Introduit par le ch. I de la LF du 19 juin 2020 (Droit de la société anonyme), en vigueur depuis le 1er janv. 2023 (RO 2020 4005; 2022 109; FF 2017 353).

Art. 959a II. Minimum structure

1 Among the assets, the liquidity ratio must be shown based on at least the following items, both individually and in the specified order:

1.
current assets:
a.
cash and cash equivalents and current assets with a stock exchange price,
b.
trade receivables,
c.
other current receivables,
d.
inventories and non-invoiced services,
e.
accrued income and prepaid expenses;
2.
capital assets:
a.
financial assets,
b.
shareholdings,
c.
tangible fixed assets,
d.
intangible fixed assets,
e.
non-paid up basic, shareholder or foundation capital.

2 The due date of liabilities must be shown based on at least the following items, both individually and in the specified order:

1.
current borrowed capital:
a.
trade creditors,
b.
current interest-bearing liabilities,
c.
other current liabilities,
d.
deferred income and accrued expenses;
2.
long-term borrowed capital:
a.
long-term interest-bearing liabilities,
b.
other long-term liabilities,
c.
provisions and similar items required by law;
3.
shareholders’ equity:
a.
basic, shareholder or foundation capital, if applicable separately according to participation classes,
b.
statutory capital reserves,
c.
statutory retained earnings,
d.781
voluntary retained earnings,
e.782
own capital shares as negative items,
f.783
profit carried forward or loss carried forward as negative items,
g.784
annual profit or annual loss as negative items.

3 Other items must be shown individually on the balance sheet or in the notes to the accounts, provided this is essential so that third parties can assess the asset or financing position or is customary as a result of the activity of the company.

4 Receivables and liabilities vis-à-vis direct or indirect participants and management bodies and vis-à-vis undertakings in which there is a direct or indirect participation must in each case be shown separately on the balance sheet or in the notes to the accounts.

781 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).

782 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).

783 Inserted 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).

784 Inserted 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).

 

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