Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations
Diritto nazionale 2 Diritto privato - Procedura civile - Esecuzione 22 Codice delle obbligazioni

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

220 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (Libro quinto: Diritto delle obbligazioni)

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disp5/Art. 2 B. Commercial accounting and financial reporting

1 The regulations in Title Thirty-Two first apply in the financial year that begins two years after this Amendment comes into force.

2 The basis for the application of the provisions on financial reporting by larger undertakings is formed by the balance sheet total, sales revenue and number of full-time positions on annual average in the two years before this Amendment comes into force

3 The provisions on consolidated accounts first apply in the financial year beginning three years after this Amendment comes into force. The two previous financial years form the basis for the exemption from the duty to prepare consolidated accounts.

4 When applying the regulations on financial reporting for the first time, it is not required to specify the figures from previous years. When applying the regulations for the second time, only the figures from the previous year need be specified. If figures from previous financial years are specified, consistency of presentation and structure are not required. Reference must be made to this in the notes to the accounts.


disp5/Art. 1 A. Regola generale

1 Le disposizioni del titolo finale del Codice civile855 si applicano alla presente legge in quanto le disposizioni seguenti non prevedano altrimenti.

2 Dall’entrata in vigore della modifica del 23 dicembre 2011, le disposizioni della stessa si applicano anche alle imprese già esistenti.

855 RS 210

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.