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. 958f E. Tenue et conservation des livres

1 Les livres et les pièces comptables ainsi que le rapport de gestion et le rapport de révision sont conservés pendant dix ans. Ce délai court à partir de la fin de l’exercice.

2 Un exemplaire imprimé et signé du rapport de gestion et du rapport de révision sont conservés.

3 Les livres et les pièces comptables peuvent être conservés sur support papier, sur support électronique ou sous toute forme équivalente, pour autant que le lien avec les transactions et les autres faits sur lesquels ils portent soit garanti et que leur lecture reste possible en toutes circonstances.

4 Le Conseil fédéral édicte les dispositions relatives aux livres à tenir, aux principes régissant leur tenue et leur conservation et aux supports d’information pouvant être utilisés.

Art. 959b B. Profit and loss account; minimum structure

1 The profit and loss account shall present the earnings of the company over the financial year. It may be prepared according to the period-based accounting method or the cost of sales method.

2 If the period-based accounting method is used (nature of expense method), a minimum of the following items must be shown individually and in the specified order:

1.
net proceeds from sales of goods and services;
2.
changes in inventories of unfinished and finished goods and in non-invoiced services;
3.
cost of materials;
4.
staff costs;
5.
other operational costs;
6.
depreciation and valuation adjustments on fixed asset items;
7.
financial costs and financial income;
8.
non-operational costs and non-operational income;
9.
extraordinary, non-recurring or prior-period costs and income;
10.
direct taxes;
11.
annual profit or annual loss.

3 If the cost of sales method is used (activity-based costing method), a minimum of the following items must be shown individually and in the specified order:

1.
net proceeds from sales of goods and services;
2.
acquisition or manufacturing costs of goods and services sold;
3.
administrative costs and distribution costs;
4.
financial costs and financial income;
5.
non-operational costs and non-operational income;
6.
extraordinary, non-recurring or prior-period costs and income;
7.
direct taxes;
8.
annual profit or annual loss.

4 If the cost of sales method is used, the notes to the accounts must also show the staff costs and, as a single item, depreciation and valuation adjustments to fixed asset items.

5 Other items must be shown individually in the profit and loss account or in the notes to the accounts to the extent that this is essential in order that third parties can assess the earning power or is customary as a result of the activity of the company.

 

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.