OR Art. 962 -
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. 962 OR from 2025
Art. 962 Financial Statements in accordance with Recognised Financial Reporting Standards A. General
1 In addition to annual accounts under this Title, the following must prepare financial statements in accordance with a recognised financial reporting standard:1. companies whose equity securities are listed on a stock market, if the stock market so requires;2. cooperatives with a minimum of 2000 members;3. foundations that are required by law to have an ordinary audit.
2 The following may also request financial statements in accordance with a recognised standard:1. company members who represent at least 20 per cent of the basic capital;2. 10 per cent of cooperative members or 20 per cent of the members of an association;3. any company member or any member subject to personal liability or a duty to pay in further capital.
3 The duty to prepare financial statements in accordance with a recognised standard ceases to apply if consolidated accounts are prepared in accordance with a recognised standard.
4 The supreme management or administrative body is responsible for choosing the recognised standard, unless the Articles of Association, the by-laws or the foundation deed provide otherwise or the supreme management body fails to specify the recognised standard.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
