Federal Act on the Amendment of the Swiss Civil Code

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 960c

3. In­vent­or­ies and non-in­voiced ser­vices

 

1If the real­is­able value in the sub­sequent valu­ation of in­vent­or­ies and non-in­voiced ser­vices tak­ing ac­count of ex­pec­ted costs is less than the ac­quis­i­tion or man­u­fac­tur­ing costs on bal­ance sheet date, this value must be entered.

2In­vent­or­ies com­prise raw ma­ter­i­als, work in pro­gress, fin­ished goods and re­sale mer­chand­ise.

 
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