Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17270

This text was translated from EN into Rumantsch Grischun.

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. 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. 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. 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.

Ultra dal quint annual tenor quest titel sto vegnir fatga ina clusiun tenor in standard da rendaquint renconuschì:1. da societads, sche lur titels da participaziun èn quotads ad ina bursa e sche la bursa pretenda quai;2. d’associaziuns cun almain 2000 commembers;3. da fundaziuns ch’èn obligadas tras lescha da laschar far ina revisiun ordinaria. Ina clusiun tenor in standard renconuschì po plinavant vegnir pretendida:1. dals societaris che represchentan almain 20 pertschient dal chapital da basa;2. da 10 pertschient dals commembers da l’associaziun u da 20 pertschient dals commembers da l’uniun;3. dals societaris u da commembers ch’èn suttamess ad ina responsabladad persunala u ad in’obligaziun da far pajaments supplementars. L’obligaziun da far ina clusiun tenor in standard renconuschì croda davent, sch’i vegn fatg in quint dal concern tenor in standard renconuschì. L’organ directiv u administrativ suprem è responsabel per la tscherna dals standards renconuschids, premess ch’ils statuts, il contract da societad u il document da fundaziun na disponian betg autramain u premess che l’organ suprem na fixeschia betg il standard renconuschì.