OR Art. 961c -
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. 961c OR from 2024
Art. 961c Management report
1 The management report presents the business performance and the economic position of the undertaking and, if applicable, of the corporate group at the end of the financial year from points of view not covered in the annual accounts.
2 The management report must in particular provide information on:1. the number of full-time positions on annual average;2. the conduct of a risk assessment;3. orders and assignments;4. research and development activities;5. extraordinary events;6. future prospects.
3 The management report must not contradict the economic position presented in the annual accounts.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
