Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15917

This text was translated from EN into Rumantsch Grischun.

The following companies must have their annual accounts and if applicable their consolidated accounts reviewed by an external auditor in an ordinary audit:1. Publicly traded companies; these are companies that:a. have equity securities listed on a stock exchange,b. have bonds outstanding,c. contribute at least 20 per cent of the assets or of the turnover to the consolidated accounts of a company in terms of letter a or b;2. Companies that exceed two of the following thresholds in two successive financial years:a. a balance sheet total of 20 million francs,b. sales revenue of 40 million francs,c. 250 full-time positions on annual average;3. Companies that are required to prepare consolidated accounts. If the financial reporting is not carried out in francs, in order to ascertain the values in accordance with paragraph 1 number 2, the exchange rate as at the balance sheet date shall be applied for the balance sheet total and the annual average exchange rate for the sales revenue. An ordinary audit must be carried out if shareholders who represent at least 10 per cent of the share capital so request. If the law does not require an ordinary audit of the annual accounts, the articles of association may provide or the general meeting may decide that the annual accounts be subjected to an ordinary audit. Amended by No I of the FA of 17 June 2011 (Auditing Law), in force since 1 Jan. 2012 (AS 2011 5863; BBl 2008 1589). See also the Transitional provision below relating to this amendment. Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Las suandantas societads ston laschar far in post da revisiun ina controlla ordinaria da lur quint annual ed eventualmain da lur quint dal concern:1. societads ch’èn avertas per il public, quai vul dir societads che:a. han quotà ils titels da participaziun ad ina bursa,b. han da pajar obligaziuns d’emprest,c. che contribueschan almain 20 pertschient da las activas u da la svieuta al quint dal concern d’ina societad tenor la litera a u b;2. societads che surpassan durant dus onns da gestiun consecutivs duas da las suandantas grondezzas:a. ina summa da bilantscha da 20 milliuns francs,b. in retgav da la svieuta da 40 milliuns francs,c. 250 plazzas a temp cumplain en la media annuala;3. societads che han l’obligaziun da cumpilar in quint dal concern. Sch’il rendaquint na vegn betg preschentà en francs, vegnan las valurs tenor l’alinea 1 cifra 2 fixadas sco suonda: per la summa da bilantscha sin basa dal curs da stgomi dal di da referenza da la bilantscha e per il retgav da la svieuta sin basa da la media annuala dal curs. Ina revisiun ordinaria sto vegnir fatga er, sche acziunaris che represchentan ensemen almain 10 pertschient dal chapital d’aczias, pretendan quai. Sche la lescha na pretenda betg ina revisiun ordinaria dal quint annual, pon ils statuts prevair u po la radunanza generala concluder ch’il quint annual vegnia suttamess ad ina controlla ordinaria. Versiun tenor la cifra 1 da la LF dals 17 da zer. 2011 (dretg da revisiun), en vigur dapi il 1. da schan. 2012 (AS 2011 5863; BBl 2008 159). Guardar er disp. trans. da questa midada. Integrà tras la cifra I da la LF dals 19 da zer. 2020 (dretg d’aczias), en vigur dapi il 1. da schan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).