2. Contabilitad
La suprastanza maina ils cudeschs da fatschenta da l’uniun. Las prescripziuns dal Dretg d’obligaziuns2 davart la contabilitad commerziala e davart il rendaquint valan tenor il senn.
1 Integrà tras la cifra 1 da l’agiunta da la LF dals 16 da dec. 2005 (dretg da ScRL sco er adattaziuns en il dretg d’aczias, en il dretg d’associaziun, en il dretg dal register da commerzi ed en il dretg da firmas; AS 2007 4791; BBl 2002 3148, 2004 3969). Versiun tenor la cifra 1 da l’agiunta da la LF dals 23 da dec. 2011 (dretg da rendaquint), en vigur dapi il 1. da schan. 2013 (AS 2012 6679; BBl 2008 1589).
2 SR 220
2. Accounting
The committee shall maintain the association’s business ledgers. The provisions of the Code of Obligations2 on commercial bookkeeping and accounting apply mutatis mutandis.
1 Inserted by Annex No 1 of the FA of 16 Dec. 2005 (Law on limited liability companies and modifications to the law on companies limited by shares, cooperatives, the commercial register and company names) (AS 2007 4791; BBl 2002 3148, 2004 3969). Amended by Annex No 1 of the FA of 23 Dec. 2011 (Accounting Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).
2 SR 220
