1 La relazione sugli aspetti extrafinanziari necessita dell’approvazione e della firma dell’organo superiore di direzione o di amministrazione nonché dell’approvazione dell’organo cui compete l’approvazione del conto annuale.
2 L’organo superiore di direzione o di amministrazione provvede affinché la relazione:
3 L’articolo 958f si applica per analogia alla tenuta e alla conservazione delle relazioni.
1 Companies that are required by law to undergo an ordinary audit and which and which are either themselves or through a company that they control involved in the extraction of minerals, oil or natural gas or in the harvesting of timber in primary forests must produce a report each year on the payments they have made to state bodies.797
2 If the company must draw up consolidated annual accounts, then it must produce a consolidated report on payments made to state bodies (group payments report); this replaces the reports from the individual companies.
3 If a company with registered office in Switzerland is included in the group payments report that it or another company with registered office abroad has produced in accordance with the Swiss or equivalent regulations, it need not produce a separate report on payments made to state bodies. It must however in the Annex to the annual accounts indicate the other company in whose report it has been included, and publish this report.
4 Extraction includes all activities carried out by the company in the areas of exploration, prospecting, discovery, development and extraction of minerals, oil and natural gas deposits and the harvesting of timber in primary forests.
5 State bodies are national, regional or local authorities in a third country together with the departments and businesses controlled by such authorities.
797 The correction by the FA Drafting Committee of 21 Nov. 2022, published on 9 Feb. 2023, relates to the French text only (AS 2023 62).
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.