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


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Art. 734

C. Re­mu­ner­a­tion re­port

I. In gen­er­al

 

1 The board of dir­ect­ors shall pre­pare a writ­ten re­mu­ner­a­tion re­port each year.

2 The pro­vi­sions of the thirty-second title on the prin­ciples of prop­er fin­an­cial re­port­ing, the present­a­tion, cur­rency and lan­guage and the keep­ing and re­ten­tion of the com­pany ledgers ap­ply mu­tatis mutandis to the re­mu­ner­a­tion re­port.

3 The pro­vi­sions gov­ern­ing no­tice and pub­lic­a­tion of the an­nu­al re­port ap­ply mu­tatis mutandis to no­tice and pub­lic­a­tion of the re­mu­ner­a­tion re­port.

 
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