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)
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.