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

¹ The su­preme man­age­ment or gov­ern­ing body shall pre­pare a re­port each year on com­pli­ance with the due di­li­gence ob­lig­a­tions.

² The re­port shall be pre­pared in a na­tion­al lan­guage or in Eng­lish.

³ The su­preme man­age­ment or gov­ern­ing body shall en­sure that the re­port:

1.

is pub­lished on­line with­in six months of the end of the fin­an­cial year;

2.

re­mains pub­licly ac­cess­ible for at least ten years.

⁴ Art­icle 958fap­plies by ana­logy to keep­ing and re­tain­ing the re­ports.

⁵ Un­der­tak­ings that of­fer products and ser­vices from un­der­tak­ings that have pre­pared a re­port are not them­selves re­quired to pre­pare a re­port for those products and ser­vices.