Federal Act on the Amendment of the Swiss Civil Code

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Art. 961a

B. Ad­di­tion­al in­form­a­tion in the notes to the an­nu­al ac­counts

 

The notes to the an­nu­al ac­counts must also con­tain the fol­low­ing in­form­a­tion:

1.
long-term in­terest-bear­ing li­ab­il­it­ies, ar­ranged ac­cord­ing to due date with­in one to five years or after five years;
2.
on the fees paid to the aud­it­or, with sep­ar­ate items for audit ser­vices and oth­er ser­vices.
 
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