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

¹ Com­pan­ies that are re­quired by law to un­der­go an or­din­ary audit and which and which are either them­selves or through a com­pany that they con­trol in­volved in the ex­trac­tion of min­er­als, oil or nat­ur­al gas or in the har­vest­ing of tim­ber in primary forests must pro­duce a re­port each year on the pay­ments they have made to state bod­ies.⁸¹⁹

² If the com­pany must draw up con­sol­id­ated an­nu­al ac­counts, then it must pro­duce a con­sol­id­ated re­port on pay­ments made to state bod­ies (group pay­ments re­port); this re­places the re­ports from the in­di­vidu­al com­pan­ies.

³ If a com­pany with re­gistered of­fice in Switzer­land is in­cluded in the group pay­ments re­port that it or an­oth­er com­pany with re­gistered of­fice abroad has pro­duced in ac­cord­ance with the Swiss or equi­val­ent reg­u­la­tions, it need not pro­duce a sep­ar­ate re­port on pay­ments made to state bod­ies. It must however in the An­nex to the an­nu­al ac­counts in­dic­ate the oth­er com­pany in whose re­port it has been in­cluded, and pub­lish this re­port.

⁴ Ex­trac­tion in­cludes all activ­it­ies car­ried out by the com­pany in the areas of ex­plor­a­tion, pro­spect­ing, dis­cov­ery, de­vel­op­ment and ex­trac­tion of min­er­als, oil and nat­ur­al gas de­pos­its and the har­vest­ing of tim­ber in primary forests.

⁵ State bod­ies are na­tion­al, re­gion­al or loc­al au­thor­it­ies in a third coun­try to­geth­er with the de­part­ments and busi­nesses con­trolled by such au­thor­it­ies.