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. 587

F. Di­vi­sion

I. Bal­ance sheet

 

1 The li­quid­at­ors draw up a bal­ance sheet at the be­gin­ning of the li­quid­a­tion.

2 Where the li­quid­a­tion lasts for an ex­ten­ded peri­od, in­ter­im bal­ance sheets are drawn up every year.

 

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