Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17222

This text was translated from EN into Rumantsch Grischun.

Assets and liabilities are normally valued individually, provided they are significant and not normally consolidated as a group for valuation purposes due to their similarity. Valuation must be carried out prudently, but this must not prevent the reliable assessment of the economic position of the undertaking. If there are specific indications that assets have been overvalued or that provisions are too low, the values must be reviewed and adjusted if necessary.

Las activas ed ils debits vegnan per regla valitads separadamain, sch’els èn impurtants e sch’els na vegnan normalmain betg valitads en gruppas pervia da lur sumeglientscha. La valitaziun sto vegnir fatga cun precauziun, senza dentant impedir in giudicament fidabel da la situaziun economica da l’interpresa. Sch’igl existan indizis concrets per ina survalitaziun da las activas u per retenziuns memia pitschnas, ston las valurs vegnir examinadas ed eventualmain adattadas.