1 I libri di commercio, i documenti contabili, la relazione sulla gestione e la relazione di revisione sono conservati per dieci anni. Il termine di conservazione decorre dalla fine dell’esercizio.
2 La relazione sulla gestione e la relazione di revisione sono conservate su supporto cartaceo e munite di firma.
3 I libri e i documenti contabili possono essere conservati su supporto cartaceo, su supporto elettronico o in forma analoga, sempreché sia garantita la concordanza con le operazioni e gli altri eventi cui si riferiscono e possano essere resi leggibili in ogni momento.
4 Il Consiglio federale emana le disposizioni concernenti i libri da tenere, i principi applicabili alla loro tenuta e conservazione e i supporti d’informazione utilizzabili.
1 The balance sheet shows the asset and financing position of the undertaking on the balance sheet date. It is structured into assets and liabilities.
2 Items must be entered on the balance sheet as assets if due to past events they may be disposed of, a cash inflow is probable and their value can be reliably estimated. Other assets may not be entered on the balance sheet.
3 Cash and cash equivalents and other assets that will probably become cash or cash equivalents assets or otherwise be realised within one year of the balance sheet date or within the normal operating cycle must be entered on the balance sheet as current assets. All other assets are entered on the balance sheet as capital assets.
4 Borrowed capital and shareholders’ equity must be entered on the balance sheet as liabilities.
5 Liabilities must be entered on the balance sheet as borrowed capital if they have been caused by past events, a cash outflow is probable and their value can be reliably estimated.
6 Liabilities must be entered on the balance sheet as current liabilities if they are expected to fall due for payment within one year of the balance sheet date or within the normal operating cycle. All other liabilities must be entered on the balance sheet as long-term liabilities.
7 The shareholders’ equity must be shown and structured in the required legal form.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.