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


Open article in different language:  DE  |  FR  |  IT
Art. 961a

B. Ad­di­tion­al in­form­a­tion in the notes to the an­nu­al ac­counts

 

The notes to the an­nu­al ac­counts must also con­tain the fol­low­ing in­form­a­tion:

1.
long-term in­terest-bear­ing li­ab­il­it­ies, ar­ranged ac­cord­ing to due date with­in one to five years or after five years;
2.
on the fees paid to the ex­tern­al aud­it­or, with sep­ar­ate items for audit ser­vices and oth­er ser­vices.
 
Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden