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

¹ The spe­cial aud­it­or draws up a de­tailed re­port on the res­ults of his audit, al­though he must safe­guard trade secrets. He sub­mits his re­port to the court.

² The court makes the re­port avail­able to the com­pany and at its re­quest de­cides wheth­er any pas­sages in the re­port vi­ol­ate the com­pany’s trade secrets or oth­er in­terests war­rant­ing pro­tec­tion and there­fore may not be presen­ted to the ap­plic­ants.

³ It gives the com­pany and the ap­plic­ants the op­por­tun­ity to re­spond to the con­tent of the re­port, ad­ap­ted as ne­ces­sary, and to ask sup­ple­ment­ary ques­tions.