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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. |