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


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Art. 958d

IV. Present­a­tion, cur­rency and lan­guage

 

1 The bal­ance sheet and the profit and loss ac­count may be presen­ted in ac­count or in re­port form. Items that have no or a neg­li­gible value need not be shown sep­ar­ately.

2 In the an­nu­al ac­counts, the cor­res­pond­ing val­ues of the pre­vi­ous year must be shown along­side the fig­ures for the rel­ev­ant fin­an­cial year.

3 Fin­an­cial re­ports are presen­ted in the na­tion­al cur­rency or in the cur­rency re­quired for busi­ness op­er­a­tions. If the na­tion­al cur­rency is not used, the val­ues must also be shown in the na­tion­al cur­rency. The ex­change rates ap­plied must be pub­lished in the notes to the ac­counts and if ap­plic­able ex­plained.

4 Fin­an­cial re­ports are presen­ted in one of the of­fi­cial Swiss lan­guages or in Eng­lish.

 

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