Division Four:756 The Commercial Register, Business Names and Commercial Accounting
Title Thirty-Two:776 Commercial Accounting, Financial Reporting, Other Transparency and Due Diligence Obligations777
Section Two: Annual Accounts and Interim Accounts782
A. Balance sheet
II. Minimum structure

Art. 959a

1 Among the assets, the liquidity ratio must be shown based on at least the following items, 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 items, 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 items 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.[783](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e36956) 

voluntary retained earnings,

 e.[784](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e36981) 

own capital shares as negative items,

 f.[785](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e37006) 

 profit carried forward or loss carried forward as negative items,

 g.[786](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fn-d8e37031) 

 annual profit or annual loss as negative items.

3 Other items 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.

[783](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e36956) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).

[784](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e36981) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).

[785](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e37006) Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).

[786](https://www.fedlex.admin.ch/eli/cc/27/317%5F321%5F377/en#fnbck-d8e37031) Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS **2020** 4005](eli/oc/2020/746/en); [**2022** 109](eli/oc/2022/109/en);[BBl **2017** 399](eli/fga/2017/112/en)).