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

¹ An in­ter­im ac­count shall be pre­pared in ac­cord­ance with the rules on an­nu­al ac­counts and shall com­prise a bal­ance sheet, a profit and loss ac­count and the notes to the ac­counts. The rules for lar­ger un­der­tak­ings and groups are re­served.

² Sim­pli­fic­a­tions or ab­bre­vi­ations are per­mit­ted provided they do not ad­versely af­fect the present­a­tion of the busi­ness per­form­ance. The ac­count must as a min­im­um have the head­ings and sub­totals con­tained in the most re­cent an­nu­al ac­counts. In ad­di­tion, the notes to in­ter­im ac­counts shall con­tain the fol­low­ing in­form­a­tion:

1.

the pur­pose of the in­ter­im ac­count;

2.

the sim­pli­fic­a­tions and ab­bre­vi­ations, in­clud­ing any derog­a­tions from the prin­ciples ap­plied in the most re­cent an­nu­al ac­counts;

3.

oth­er factors that have sig­ni­fic­antly in­flu­enced the eco­nom­ic situ­ation of the un­der­tak­ing dur­ing the re­port­ing peri­od, in par­tic­u­lar com­ments on sea­son­al factors.

³ The in­ter­im ac­count shall be des­ig­nated as such. It must be signed by the chair of the highest man­age­ment or ad­min­is­tra­tion body and the per­son re­spons­ible with­in the un­der­tak­ing for the in­ter­im ac­count.