OR Art. 958c -
Einleitung zur Rechtsnorm OR:
The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.
Art. 958c OR from 2024
Art. 958c Recognised financial reporting principles
1 The following principles in particular apply to financial reports:1. they must be clear and understandable;2. they must be complete;3. they must be reliable;4. they must include the essential information;5. they must be prudent;6. the same rules must be applied in presentation and valuation;7. assets and liabilities and income and expenditure may not be offset against each other.
2 The sum entered for the individual lis on the balance sheet and in the notes to the account must be proven by an inventory or by some other method.
3 Financial reports must be adapted to the special features of the undertaking and the sector while retaining the statutory minimum content.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
