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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). |