Internal Law 7 Public works - Energy - Transport 78 Post and telecommunications
Dretg naziunal 7 Ovras publicas - Energia - Traffic 78 Traffic da posta e da telecommunicaziun

784.40 Federal Act of 24 March 2006 on Radio and Television (RTVA)

784.40 Lescha federala dals 24 da mars 2006 davart radio e televisiun (LRTV)

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Art. 36 Financial supervision

1 The SRG SSR and the undertakings controlled by it shall maintain their books in accordance with the regulations which apply to companies limited by shares and in accordance with the accounting standards recognised by the Swiss stock exchanges.

2 It shall maintain separate accounts for the activities involved in carrying out their mandate under the terms of the licence and for their other activities.

3 The Board of Directors of the SRG SSR shall communicate the following to DETEC yearly:

a.
the group accounts;
b.
the annual accounts, the preliminary estimate, the financial plan and the annual report of the SRG SSR and of the undertakings controlled by it.

4 DETEC shall audit the SRG SSR’s financial accounting on the basis of the reports from the Board of Directors. It may demand additional information. In particular, DETEC may demand of the SRG SSR’s Board of Directors or of the senior management bodies of controlled undertakings information on how they have discharged their responsibility.

5 DETEC may carry out audits on the premises of the SRG SSR and the undertakings controlled by it if:

a.
reporting is inadequate and the SRG SSR does not provide adequate information within the required time despite a request by DETEC; or
b.
there are well-founded suspicions that the SRG SSR or one of the undertakings controlled by it has not fulfilled the obligations stated in Article 35 paragraph 1.

6 Subject to the requirements of paragraph 5, DETEC may entrust the Federal Audit Office or other experts with the financial audit. The Federal Audit Office Act of 28 June 196739 is not applicable.

7 Audits on grounds of pure expediency are not permitted.

39 SR 614.0

Art. 36 Surveglianza da las finanzas

1 La SSR e las interpresas controlladas d’ella mainan lur cudeschs tenor las prescripziuns che valan per societads anonimas e tenor ils standards da rendaquint reconuschids da las bursas svizras.

2 Ellas mainan quints separads per quellas activitads, che servan ad ademplir l’incarica da prestaziun dal dretg da concessiun, e per lur ulteriuras activitads.

3 Il cussegl d’administraziun da la SSR preschenta mintga onn al DATEC:

a.
il quint dal concern;
b.
il quint annual, il preventiv, la planisaziun da las finanzas ed il rapport annual da la SSR e da las interpresas controlladas d’ella.

4 Sin basa dal rapport da gestiun dal cussegl d’administraziun examinescha il DATEC las finanzas da la SSR. El po dumandar infurmaziuns supplementaras. Dal cussegl d’administraziun da la SSR u dals organs incumbensads cun la direcziun suprema da las interpresas controlladas da la SSR po il DATEC pretender en spezial indicaziuns davart la moda e maniera, co ch’els han ademplì lur responsabladad.

5 Il DATEC po far verificaziuns al lieu tar la SSR e tar las interpresas controlladas d’ella, sche:

a.
il rapport è insuffizient e la SSR na furnescha betg indicaziuns suffizientas malgrà ch’ella è vegnida intimada dal DATEC da far quai entaifer il termin concedì; u
b.
igl exista in suspect motivà che la SSR u ina interpresa controllada d’ella n’ha betg ademplì las obligaziuns tenor l’artitgel 35 alinea 1.

6 Sut las premissas da l’alinea 5 po il DATEC incumbensar la Controlla federala da finanzas u auters experts da far la controlla da las finanzas. La Lescha dals 28 da zercladur 196739 davart la Controlla da finanzas n’è betg applitgabla.

7 Puras controllas da l’opportunitad n’èn betg admessas.

39 SR 614.0

 

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.