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

¹ The ac­count­ing re­cords and the ac­count­ing vouch­ers to­geth­er with the an­nu­al re­port and the audit re­port must be re­tained for ten years. The re­ten­tion peri­od be­gins on ex­piry of the fin­an­cial year.

² The an­nu­al re­port and the audit re­port must be re­tained in a writ­ten form and signed.

³ The ac­count­ing re­cords and the ac­count­ing vouch­ers may be re­tained on pa­per, elec­tron­ic­ally or in a com­par­able man­ner, provided that cor­res­pond­ence with the un­der­ly­ing busi­ness trans­ac­tions and cir­cum­stances is guar­an­teed thereby and provided they can be made read­able again at any time.

⁴ The Fed­er­al Coun­cil shall is­sue reg­u­la­tions on the ac­count­ing re­cords that must be kept, the prin­ciples for keep­ing and re­tain­ing them and on the in­form­a­tion car­ri­ers that may be used.