Federal Act
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Art. 961d
E. Simplifications 1 The additional information in the notes to the annual accounts, the cash flow statement and the management report may be dispensed with if:
2 The following persons may request financial reports in accordance with the regulations in this Section:
790 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). |