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Art. 78a Annual report 218
1 The annual report contains the annual accounts, the confirmation of audit of the annual accounts and the financial report. 2 The annual accounts consist of the balance sheet, the income statement and the annex. 3 The annual accounts shall be audited by the auditor. 218 Inserted by No I of the FA of 18 March 2016, in force since 1 Jan. 2019 (AS 2017 2745, 2018 3575; BBl 2013 1). |