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

of 30 March 1911 (Status as of 9 February 2023)


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Art. 856

II. Con­trol by the mem­bers 1. No­tice of the an­nu­al re­port

 

1 No later than ten days pri­or to the gen­er­al as­sembly of mem­bers or the bal­lot to de­cide on ap­prov­al of the man­age­ment re­port, the con­sol­id­ated ac­counts and the an­nu­al ac­counts, these doc­u­ments to­geth­er with the audit re­port must be made avail­able at the seat of the co­oper­at­ive for in­spec­tion by its mem­bers.710

2 Un­less the doc­u­ments are elec­tron­ic­ally ac­cess­ible, any mem­ber may for one year fol­low­ing the gen­er­al as­sembly re­quest that they be sent the an­nu­al re­port in the form ap­proved by the gen­er­al as­sembly to­geth­er with the audit re­port.711

710 Amended by No I 3 of the FA of 23 Dec. 2011 (Fin­an­cial Re­port­ing Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).

711 Amended by No I of the FA of 19 June 2020 (Com­pany Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

 
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