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

¹ The art­icles of as­so­ci­ation and the gen­er­al meet­ing may spe­cify de­tails on the or­gan­isa­tion of the ex­tern­al aud­it­or in more de­tail and ex­pand its range of du­ties.

² The ex­tern­al aud­it­or may not be as­signed du­ties of the board of dir­ect­ors, or du­ties that ad­versely af­fect its in­de­pend­ence.

³ The gen­er­al meet­ing may ap­point ex­perts to audit the man­age­ment or in­di­vidu­al as­pects there­of.