Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

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

of 30 March 1911 (Status as of 1 January 2022)
Art. 558

B. Fin­an­cial re­port­ing

 

1 For each fin­an­cial year, the profit or loss and each part­ner’s share there­of are de­term­ined on the basis of the an­nu­al ac­counts.274

2 The in­terest on each part­ner’s share of the cap­it­al may be cred­ited to that part­ner as provided in the agree­ment even if that share has been re­duced by the loss for that fin­an­cial year. Un­less oth­er­wise agreed, the in­terest rate is four per cent.

3 When cal­cu­lat­ing the profit or loss, the con­trac­tu­al fee for the work done by a part­ner is treated as a debt of the part­ner­ship.

274 Amended by No I 3 of the FA of 23 Dec. 2011 (Fin­an­cial Re­port­ing Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).

 
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