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

of 30 March 1911 (Status as of 1 January 2023)

Art. 959b

B. Profit and loss ac­count; min­im­um struc­ture

 

1 The profit and loss ac­count shall present the earn­ings of the com­pany over the fin­an­cial year. It may be pre­pared ac­cord­ing to the peri­od-based ac­count­ing meth­od or the cost of sales meth­od.

2 If the peri­od-based ac­count­ing meth­od is used (nature of ex­pense meth­od), a min­im­um of the fol­low­ing items must be shown in­di­vidu­ally and in the spe­cified or­der:

1.
net pro­ceeds from sales of goods and ser­vices;
2.
changes in in­vent­or­ies of un­fin­ished and fin­ished goods and in non-in­voiced ser­vices;
3.
cost of ma­ter­i­als;
4.
staff costs;
5.
oth­er op­er­a­tion­al costs;
6.
de­pre­ci­ation and valu­ation ad­just­ments on fixed as­set items;
7.
fin­an­cial costs and fin­an­cial in­come;
8.
non-op­er­a­tion­al costs and non-op­er­a­tion­al in­come;
9.
ex­traordin­ary, non-re­cur­ring or pri­or-peri­od costs and in­come;
10.
dir­ect taxes;
11.
an­nu­al profit or an­nu­al loss.

3 If the cost of sales meth­od is used (activ­ity-based cost­ing meth­od), a min­im­um of the fol­low­ing items must be shown in­di­vidu­ally and in the spe­cified or­der:

1.
net pro­ceeds from sales of goods and ser­vices;
2.
ac­quis­i­tion or man­u­fac­tur­ing costs of goods and ser­vices sold;
3.
ad­min­is­trat­ive costs and dis­tri­bu­tion costs;
4.
fin­an­cial costs and fin­an­cial in­come;
5.
non-op­er­a­tion­al costs and non-op­er­a­tion­al in­come;
6.
ex­traordin­ary, non-re­cur­ring or pri­or-peri­od costs and in­come;
7.
dir­ect taxes;
8.
an­nu­al profit or an­nu­al loss.

4 If the cost of sales meth­od is used, the notes to the ac­counts must also show the staff costs and, as a single item, de­pre­ci­ation and valu­ation ad­just­ments to fixed as­set items.

5 Oth­er items must be shown in­di­vidu­ally in the profit and loss ac­count or in the notes to the ac­counts to the ex­tent that this is es­sen­tial in or­der that third parties can as­sess the earn­ing power or is cus­tom­ary as a res­ult of the activ­ity of the com­pany.