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

Art. 961

A. Ad­di­tion­al re­quire­ments for the an­nu­al re­port

 

Un­der­tak­ings that are re­quired by law to have an or­din­ary audit must:

1.
provide ad­di­tion­al in­form­a­tion in the notes to the an­nu­al ac­counts;
2.
pre­pare a cash flow state­ment as part of the an­nu­al ac­counts;
3.
draw up a man­age­ment re­port.