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


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Art. 558

B. Fin­an­cial re­port­ing

 

1 For each fin­an­cial year, the profit or loss and each part­ner’s share there­of are de­term­ined on the basis of the an­nu­al ac­counts.286

2 The in­terest on each part­ner’s share of the cap­it­al may be cred­ited to that part­ner as provided in the agree­ment even if that share has been re­duced by the loss for that fin­an­cial year. Un­less oth­er­wise agreed, the in­terest rate is four per cent.

3 When cal­cu­lat­ing the profit or loss, the con­trac­tu­al fee for the work done by a part­ner is treated as a debt of the part­ner­ship.

286 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).

 
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