Federal Act on the Amendment of the Swiss Civil Code (OR) Art. 958d
Zusammenfassung der 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. 958d OR from 2025
Art. 958d Presentation, currency and language
1 The balance sheet and the profit and loss account may be presented in account or in report form. Items that have no or a negligible value need not be shown separately.
2 In the annual accounts, the corresponding values of the previous year must be shown alongside the figures for the relevant financial year.
3 Financial reports are presented in the national currency or in the currency required for business operations. If the national currency is not used, the values must also be shown in the national currency. The exchange rates applied must be published in the notes to the accounts and if applicable explained.
4 Financial reports are presented in one of the official Swiss languages or in English.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.