Ordinance
on the Protection of Trade Marks and
Indications of Source¹
(TmPO)

¹ The dir­ect ma­ter­i­al costs are al­loc­ated to the man­u­fac­tur­ing costs of the product us­ing a stand­ard­ised meth­od of cal­cu­la­tion, in par­tic­u­lar, ac­cord­ing to one of the fol­low­ing cal­cu­la­tion meth­ods:

a.

the dir­ect ma­ter­i­al costs are al­loc­ated to the man­u­fac­tur­ing costs at the per­cent­age which cor­res­ponds to the share of the costs of ma­ter­i­als in­curred in Switzer­land;

b.

the dir­ect ma­ter­i­al costs are al­loc­ated to the man­u­fac­tur­ing costs at the fol­low­ing per­cent­ages:

1.

100 per cent for ma­ter­i­als which ful­fil the re­quire­ments of Art­icles 48–48c TmPA,

2.

0 per cent for ma­ter­i­als which do not ful­fil the re­quire­ments of Art­icles 48–48c TmPA.

² The in­dir­ect ma­ter­i­al costs shall be al­loc­ated, by suit­able means, to the man­u­fac­tur­ing costs of the in­di­vidu­al products.