Swiss Civil Code


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Art. 83a105

II. Book­keep­ing

 

1 The su­preme gov­ern­ing body of the found­a­tion shall main­tain its busi­ness ledgers. The provisions of the Code of Obligations106on commercial bookkeeping and accounting applymutatis mutandis.

105 In­ser­ted by No I of the FA of 8 Oct. 2004 (Law on Found­a­tions) (AS 20054545; BBl 2003 81538191). 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).

106 SR 220

 
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