OR Art. 959a -
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. 959a OR from 2025
Art. 959a Minimum structure
1 Among the assets, the liquidity ratio must be shown based on at least the following lis, both individually and in the specified order:1. current assets:a. cash and cash equivalents and current assets with a stock exchange price,b. trade receivables,c. other current receivables,d. inventories and non-invoiced services,e. accrued income and prepaid expenses;2. capital assets:a. financial assets,b. shareholdings,c. tangible fixed assets, d. intangible fixed assets,e. non-paid up basic, shareholder or foundation capital.
2 The due date of liabilities must be shown based on at least the following lis, both individually and in the specified order:1. current borrowed capital:a. trade creditors,b. current interest-bearing liabilities,c. other current liabilities,d. deferred income and accrued expenses;2. long-term borrowed capital:a. long-term interest-bearing liabilities,b. other long-term liabilities,c. provisions and similar lis required by law;3. shareholders’ equity:a. basic, shareholder or foundation capital, if applicable separately according to participation classes,b. statutory capital reserves,c. statutory retained earnings,d. (1) voluntary retained earnings,e. (1) own capital shares as negative lis,f. (3) profit carried forward or loss carried forward as negative lis,g. (3) annual profit or annual loss as negative lis.
3 Other lis must be shown individually on the balance sheet or in the notes to the accounts, provided this is essential so that third parties can assess the asset or financing position or is customary as a result of the activity of the company.
4 Receivables and liabilities vis-à-vis direct or indirect participants and management bodies and vis-à-vis undertakings in which there is a direct or indirect participation must in each case be shown separately on the balance sheet or in the notes to the accounts.
(1) (2)
(2) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS 2020 4005]; [2022 109]; [BBl 2017 399]).
(3) (4)
(4) Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS 2020 4005]; [2022 109]; [BBl 2017 399]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
