Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations
Droit interne 2 Droit privé - Procédure civile - Exécution 22 Code des obligations

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

220 Loi fédérale du 30 mars 1911 complétant le code civil suisse (Livre cinquième: Droit des obligations)

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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).

Art. 960c 3. Stocks et prestations de services non facturées

1 Lors des évaluations subséquentes, les stocks et les prestations de services non facturées sont comptabilisés à la valeur vénale diminuée des coûts résiduels prévisibles à la date du bilan si cette valeur est inférieure au coût d’acquisition ou au coût de revient.

2 Par stocks, on entend les matières premières, les produits en cours de fabrication, les produits finis et les marchandises.

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.