Federal Act
on Radio and Television
(RTVA)

¹ The SRG SSR and the un­der­tak­ings con­trolled by it shall main­tain their books in ac­cord­ance with the reg­u­la­tions which ap­ply to com­pan­ies lim­ited by shares and in ac­cord­ance with the ac­count­ing stand­ards re­cog­nised by the Swiss stock ex­changes.

² It shall main­tain sep­ar­ate ac­counts for the activ­it­ies in­volved in car­ry­ing out their man­date un­der the terms of the li­cence and for their oth­er activ­it­ies.

³ The Board of Dir­ect­ors of the SRG SSR shall com­mu­nic­ate the fol­low­ing to DE­TEC yearly:

a.

the group ac­counts;

b.

the an­nu­al ac­counts, the pre­lim­in­ary es­tim­ate, the fin­an­cial plan and the an­nu­al re­port of the SRG SSR and of the un­der­tak­ings con­trolled by it.

⁴ DE­TEC shall audit the SRG SSR’s fin­an­cial ac­count­ing on the basis of the re­ports from the Board of Dir­ect­ors. It may de­mand ad­di­tion­al in­form­a­tion. In par­tic­u­lar, DE­TEC may de­mand of the SRG SSR’s Board of Dir­ect­ors or of the seni­or man­age­ment bod­ies of con­trolled un­der­tak­ings in­form­a­tion on how they have dis­charged their re­spons­ib­il­ity.

⁵ DE­TEC may carry out audits on the premises of the SRG SSR and the un­der­tak­ings con­trolled by it if:

a.

re­port­ing is in­ad­equate and the SRG SSR does not provide ad­equate in­form­a­tion with­in the re­quired time des­pite a re­quest by DE­TEC; or

b.

there are well-foun­ded sus­pi­cions that the SRG SSR or one of the un­der­tak­ings con­trolled by it has not ful­filled the ob­lig­a­tions stated in Art­icle 35 para­graph 1.

⁶ Sub­ject to the re­quire­ments of para­graph 5, DE­TEC may en­trust the Fed­er­al Audit Of­fice or oth­er ex­perts with the fin­an­cial audit. The Fed­er­al Audit Of­fice Act of 28 June 1967⁴² is not ap­plic­able.

⁷ Audits on grounds of pure ex­pedi­ency are not per­mit­ted.