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


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Art. 960c

3. In­vent­or­ies and non-in­voiced ser­vices

 

1 If the real­is­able value in the sub­sequent valu­ation of in­vent­or­ies and non-in­voiced ser­vices tak­ing ac­count of ex­pec­ted costs is less than the ac­quis­i­tion or man­u­fac­tur­ing costs on bal­ance sheet date, this value must be entered.

2 In­vent­or­ies com­prise raw ma­ter­i­als, work in pro­gress, fin­ished goods and re­sale mer­chand­ise.

 
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