Art. 961a B. Mentions supplémentaires dans l’annexe aux comptes annuels

L’annexe aux comptes annuels fournit des informations supplémentaires sur les faits suivants:

1.: la ventilation des dettes à long terme portant intérêt, selon leur exigibilité, à savoir de un à cinq ans et plus de cinq ans;
2.: le montant des honoraires versés à l’organe de révision pour les prestations en matière de révision, d’une part, et pour les autres prestations de services, d’autre part.

Art. 961d E. Simplifications

¹ The additional information in the notes to the annual accounts, the cash flow statement and the management report may be dispensed with if:

1.: the undertaking prepares an account or consolidated accounts in accordance with a recognised financial reporting standard; or
2.: a legal entity that controls the undertaking prepares consolidated accounts in accordance with a recognised financial reporting standard.⁷⁹⁰

² The following persons may request financial reports in accordance with the regulations in this Section:

1.: company members who represent at least 10 per cent of the basic capital;
2.: 10 per cent of cooperative members or 20 per cent of the members of an association;
3.: any company member or any member subject to personal liability or a duty to pay in further capital.

⁷⁹⁰ Amended 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).

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This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.