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


Open article in different language:  DE  |  FR  |  IT
Art. 587

F. Di­vi­sion

I. Bal­ance sheet

 

1 The li­quid­at­ors shall draw up a bal­ance sheet at the be­gin­ning of the li­quid­a­tion.

2 Where the li­quid­a­tion lasts for an ex­ten­ded peri­od, in­ter­im ac­counts291 shall be drawn up every year.

291 Term in ac­cord­ance with 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). This amend­ment has been made in the pro­vi­sions spe­cified in the AS.

 
Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden