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. 958b

2. Chro­no­lo­gic­al and ma­ter­i­al dis­tinc­tion

 

1 Ex­pendit­ure and in­come must be entered sep­ar­ately de­pend­ing on the date and nature of the trans­ac­tion.

2 Provided the net pro­ceeds from the sale of goods or ser­vices or fin­an­cial in­come does not ex­ceed 100,000 francs, ac­cru­als based on time may be dis­pensed with and in­stead based on ex­pendit­ure and in­come.

3 If the fin­an­cial re­port­ing is not car­ried out in francs, the an­nu­al av­er­age ex­change rate shall be ap­plied to as­cer­tain the value in ac­cord­ance with para­graph 2.777

777 In­ser­ted 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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