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

¹ Fol­low­ing their ap­prov­al by the com­pet­ent man­age­ment body, the an­nu­al ac­counts and con­sol­id­ated ac­counts to­geth­er with the audit re­ports must either be pub­lished in the Swiss Of­fi­cial Gaz­ette of Com­merce or sent as an of­fi­cial copy to any per­son who re­quests the same with­in one year of their ap­prov­al at his or her ex­pense where the un­der­tak­ing:

1.

has out­stand­ing deben­tures; or

2.

has equity se­cur­it­ies lis­ted on a stock mar­ket.

² Oth­er un­der­tak­ings must al­low cred­it­ors who prove a le­git­im­ate in­terest to in­spect the an­nu­al re­port and the audit re­ports. In the event of a dis­pute, the court de­cides.

³ If the un­der­tak­ing ex­er­cises a waiver in ac­cord­ance with Art­icle 961d para­graph 1, 962 para­graph 3 or 963a para­graph 1 num­ber 2, pub­lic­a­tion and in­spec­tion shall be gov­erned by the rules for its own an­nu­al ac­counts.⁸⁰¹