Landesrecht 2 Privatrecht - Zivilrechtspflege - Vollstreckung 22 Obligationenrecht
Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations

220 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (Fünfter Teil: Obligationenrecht)

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

Index Inverser les langues Précédent Suivant
Index Inverser les langues

Art. 960c 3. Vorräte und nicht fakturierte Dienstleistungen

1 Liegt in der Folgebewertung von Vorräten und nicht fakturierten Dienstleistungen der Veräusserungswert unter Berücksichtigung noch anfallender Kosten am Bilanzstichtag unter den Anschaffungs- oder Herstellungskosten, so muss dieser Wert eingesetzt werden.

2 Als Vorräte gelten Rohmaterial, Erzeugnisse in Arbeit, fertige Erzeugnisse und Handelswaren.

Art. 960f E. Interim account

1 An interim account shall be prepared in accordance with the rules on annual accounts and shall comprise a balance sheet, a profit and loss account and the notes to the accounts. The rules for larger undertakings and groups are reserved.

2 Simplifications or abbreviations are permitted provided they do not adversely affect the presentation of the business performance. The account must as a minimum have the headings and subtotals contained in the most recent annual accounts. In addition, the notes to interim accounts shall contain the following information:

1.
the purpose of the interim account;
2.
the simplifications and abbreviations, including any derogations from the principles applied in the most recent annual accounts;
3.
other factors that have significantly influenced the economic situation of the undertaking during the reporting period, in particular comments on seasonal factors.

3 The interim account shall be designated as such. It must be signed by the chair of the highest management or administration body and the person responsible within the undertaking for the interim account.

788 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).

 

Dies ist keine amtliche Veröffentlichung. Massgebend ist allein die Veröffentlichung durch die Bundeskanzlei.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.