OR Art. 959b -
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. 959b OR from 2024
Art. 959b Profit and loss account; minimum structure
1 The profit and loss account shall present the earnings of the company over the financial year. It may be prepared according to the period-based accounting method or the cost of sales method.
2 If the period-based accounting method is used (nature of expense method), a minimum of the following lis must be shown individually and in the specified order:1. net proceeds from sales of goods and services;2. changes in inventories of unfinished and finished goods and in non-invoiced services;3. cost of materials;4. staff costs;5. other operational costs;6. depreciation and valuation adjustments on fixed asset lis;7. financial costs and financial income;8. non-operational costs and non-operational income;9. extraordinary, non-recurring or prior-period costs and income;10. direct taxes;11. annual profit or annual loss.
3 If the cost of sales method is used (activity-based costing method), a minimum of the following lis must be shown individually and in the specified order:1. net proceeds from sales of goods and services;2. acquisition or manufacturing costs of goods and services sold;3. administrative costs and distribution costs;4. financial costs and financial income;5. non-operational costs and non-operational income;6. extraordinary, non-recurring or prior-period costs and income;7. direct taxes;8. annual profit or annual loss.
4 If the cost of sales method is used, the notes to the accounts must also show the staff costs and, as a single li, depreciation and valuation adjustments to fixed asset lis.
5 Other lis must be shown individually in the profit and loss account or in the notes to the accounts to the extent that this is essential in order that third parties can assess the earning power or is customary as a result of the activity of the company.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
