Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17186

This text was translated from EN into Rumantsch Grischun.

The following principles in particular apply to financial reports:1. they must be clear and understandable;2. they must be complete;3. they must be reliable;4. they must include the essential information;5. they must be prudent;6. the same rules must be applied in presentation and valuation;7. assets and liabilities and income and expenditure may not be offset against each other. The sum entered for the individual items on the balance sheet and in the notes to the account must be proven by an inventory or by some other method. Financial reports must be adapted to the special features of the undertaking and the sector while retaining the statutory minimum content.

Per il rendaquint èn decisivs en spezial ils suandants princips:1. clerezza e la chapaivladad;2. cumplettadad;3. fidadadad;4. essenzialitad;5. precauziun;6. cuntinuitad da la preschentaziun e dals criteris da valitaziun;7. scumond da scuntrar las activas cun las passivas ed ils custs cun il retgav. L’existenza da las singulas posiziuns en la bilantscha ed en l’agiunta sto vegnir cumprovada tras in inventari u en autra moda. Il rendaquint sto vegni adattà a las particularitads da l’interpresa e da la branscha, resguardond il cuntegn minimal prescrit da la lescha.