Index Fichier unique

Art. 831B. Organisaziun / I. En general
Art. 83b1B. Organisaziun / III. Post da revisiun / 1. Obligaziun da revisiun e dretg applitgabel

Art. 83a1B. Organisaziun / II. Contabilitad

II. Contabilitad

L’organ suprem da la fundaziun maina ils cudeschs da fatschenta da la fundaziun. Las prescripziuns dal Dretg d’obligaziuns2 davart la contabilitad commerziala e davart il rendaquint valan tenor il senn.


1 Integrà tras la cifra I da la LF dals 8 d’oct. 2004 (dretg da fundaziuns; AS 2005 4545; BBl 2003 8153 8191). Versiun tenor la cifra 1 da l’agiunta da la LF dals 23 da dec. 2011 (dretg da rendaquint), en vigur dapi il 1. da schan. 2013 (AS 2012 6679; BBl 2008 1589).
2 SR 220

Index Fichier unique

Art. 831B. Organisation / I. In general
Art. 83b1B. Organisation / III. Auditors / 1. Duty of audit and applicable law

Art. 83a1B. Organisation / II. Bookkeeping

II. Bookkeeping

1 The supreme governing body of the foundation shall maintain its business ledgers. The provisions of the Code of Obligations2 on commercial bookkeeping and accounting apply mutatis mutandis.


1 Inserted by No I of the FA of 8 Oct. 2004 (Law on Foundations) (AS 2005 4545; BBl 2003 8153 8191). Amended by Annex No 1 of the FA of 23 Dec. 2011 (Accounting Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).
2 SR 220


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