OR Art. 963b -
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. 963b OR from 2024
Art. 963b Recognised financial reporting standards
1 The consolidated accounts of the following undertakings must be prepared 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 Article 962a paragraphs 1–3 and 5 apply mutatis mutandis.
3 The consolidated accounts of other undertakings are governed by recognised financial reporting principles. In the notes to the consolidated accounts, the undertaking shall specify the valuation principles. If it derogates from such rules, it shall give notice thereof in the notes to the accounts and provide the information required for assessing the asset, financing and earnings of the corporate group in a different form.
4 Consolidated accounts must nonetheless be prepared in accordance with a recognised financial reporting standard where:1. company members who represent at least 20 per cent of the basic capital or 10 per cent of the members of a cooperative or 20 per cent of the members of an association so require; 2. a company member or an association member subject to personal liability or a duty to pay in further capital so requires; or3. the foundation supervisory authority so requires.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
