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

¹ Where the em­ploy­ee is by con­tract en­titled to a share in the profits, the turnover or the res­ults of the busi­ness ex­pressed in some oth­er man­ner, such share is cal­cu­lated on the basis of the res­ults for the fin­an­cial year as defined by stat­utory pro­vi­sion and gen­er­ally re­cog­nised com­mer­cial prin­ciples.

² The em­ploy­er must fur­nish all the ne­ces­sary in­form­a­tion to the em­ploy­ee or, in his stead, to an ex­pert des­ig­nated by both em­ploy­er and em­ploy­ee or ap­poin­ted by the court and must grant the em­ploy­ee or the ex­pert such ac­cess to the ac­counts as is re­quired for veri­fic­a­tion of the busi­ness res­ults.

³ In ad­di­tion, where a share in the profits of the busi­ness has been agreed, a copy of the profit and loss ac­count must be made avail­able to the em­ploy­ee on re­quest.¹¹⁴