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.


Open article in different language:  DE  |  FR  |  IT
Art. 960e

III. Li­ab­il­it­ies

 

1Li­ab­il­it­ies must be entered at their nom­in­al value.

2If past events lead to the ex­pect­a­tion of a cash out­flow in fu­ture fin­an­cial years, the pro­vi­sions prob­ably re­quired must be made and charged to the profit and loss ac­count.

3Pro­vi­sions may also be made in par­tic­u­lar for:

1.
reg­u­larly in­curred ex­pendit­ures from guar­an­tee com­mit­ments;
2.
renov­a­tions to tan­gible fixed as­sets;
3.
re­struc­tur­ing;
4.
se­cur­ing the long-term prosper­ity of the un­der­tak­ing.

4Pro­vi­sions that are no longer re­quired need not be can­celled.

 
Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden