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Swiss Civil Code

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Art. 83a

II. Book­keep­ing

 

1The su­preme gov­ern­ing body of the found­a­tion shall main­tain its busi­ness ledgers. The pro­vi­sions of the Code of Ob­lig­a­tions2 on com­mer­cial book­keep­ing and ac­count­ing ap­ply mu­tatis mutandis.

1 In­ser­ted by No I of the FA of 8 Oct. 2004 (Law on Found­a­tions) (AS 2005 4545; BBl 2003 8153 8191). Amended by An­nex No. 1 of the FA of 23 Dec. 2011 (Ac­count­ing Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).
2 SR 220